资产负债表和损益表的财务英语术语.doc

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1、资产负债表和损益表的财务英语术语资产负债表是BalanceSheet损益表是incomestatement资产assets流动资产：currentasset现金cash银行存款bankdeposit有价证券security应收票据notesreceivable应收帐款accountsreceivable减：坏帐准备allowanceforbadaccount预付货款prepaidcash其它应收款otheraccountsrecivable待摊费用deferredexpense存货inventory减：存货变现损失

2、准备一年内到期的长期存款long-termdepositinoneyear其它流动资产othercurrentassets流动资产合计totalcurrentassets长期投资:long-terminvestment长期投资一年以上的投资款项investmentover1year固定资产：fixedassets固定资产原价originalprice减：累计折旧accumulateddepreciation固定资产净值netbookvalue融资租入固定资产原值减：累计折旧accumulateddepreciati

3、on融资租入固定资产净值固定资产清理disposaloffixedassets在建工程：在建工程construction-in-progress无形资产：intangibleassets场地使用权leasehold工业产权及专有技术franchisesandpatents其它无形资产otherintangibleassets无形资产合计totalintangibleassets其它资产：otherassets开办费setting-up筹建期间汇兑损失exchangeloss递延投资损失deferredinvestm

4、entloss递延税款借项debitofdeferredtax其它递延支出otherdeferredexpense待转销汇兑损失available-for-saleexchangeloss其它资产合计totalotherassets资产总计totalassets负债及所得者权益liabilitiesandowners'equity流动负债：currentliabilities短期借款short-termliability应付票据notespayable应付帐款accountspayable应付工资salariesp

5、ayable预收货款accruedaccounts应交税金taxespayable应付股利dividendspayable应付福利费allowancepayable其他应付款otheraccountspayable职工奖励及福利基金bonusandallowancebond一年内到期的长期借款shorttermaccountspayable其它流动负债othercurrentliabilities流动负债合计totalcurrentliabilities长期负债：long-termliabilities长期借款应付

6、公司溢价（折价）premium/discountcoporateliability中间的省略产品销售收入salesrevenue其中：出口产品销售收入exportgoodssalesrevenue减：销售折扣与折让less:salesallowanceanddiscounts产品销售净额netsales减：产品销售成本less:costofgoodssold其中：出口产品销售成本costofexportedgoodssold产品销售税金salestax产品销售毛利grossprofit减：销售费用salesexpe

7、nse管理费用operatingexpense财务费用financeexpence其中：汇兑损失（减汇兑收益）exchangeloss(lessexchangegain)利息支出（减利息收入）interestexpense(lessinterestrevenue)产品销售利润netsales加：其它业务利润add:otherincome补贴收入bonusincome营业利润加：投资收益add:investmentgains营业外收入extra-operatingrevenue减：营业外支出^^^^^^^^^^exp

8、ense加：以前年度损益调整利润总额totalincome减：所得税less:incometax净利润netincome流动资产CURRENTASSETS：现金Cashonhand银行存款Cashinbank有价证券Marketablesecuritiea应收票据Notesreceivable应收帐款Accountsreceivable坏帐准备Provisi