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    財務報表翻譯詞匯
    發布時間: 2016-04-06 16:33 點擊次數:

       一、企業財務會計報表封面   FINANCIAL REPORT COVER
    報表所屬期間之期末時間點   Period Ended
    所屬月份    Reporting Period
    報出日期    Submit Date
    記賬本位幣幣種    Local Reporting Currency
    審核人    Verifier
    填表人    Preparer

    二、資產負債表    Balance Sheet
    資產    Assets
    流動資產    Current Assets
    貨幣資金    Bank and Cash
    短期投資    Current Investment
    一年內到期委托貸款    Entrusted loan receivable due within one year
    減:一年內到期委托貸款減值準備    Less: Impairment for Entrusted loan receivable due within one year
    減:短期投資跌價準備    Less: Impairment for current investment
    短期投資凈額    Net balance of current investment
    應收票據    Notes receivable
    應收股利    Dividend receivable
    應收利息    Interest receivable
    應收賬款    Account receivable
    減:應收賬款壞賬準備    Less: Bad debt provision for Account receivable
    應收賬款凈額    Net bal of Account receivable
    其他應收款    Other receivable
    減:其他應收款壞賬準備    Less: Bad debt provision for Other receivable
    其他應收款凈額    Net bal of Other receivable
    預付賬款    Prepayment
    應收補貼款    Subsidy receivable
    存貨    Inventory
    減:存貨跌價準備    Less: Provision for Inventory
    存貨凈額    Net bal of Inventory
    已完工尚未結算款    Amount due from customer for contract work
    待攤費用    Deferred Expense
    一年內到期的長期債權投資    Long-term debt investment due within one year
    一年內到期的應收融資租賃款    Finance lease receivables due within one year
    其他流動資產    Other current assets
    流動資產合計    Total current assets
    長期投資    Long-term investment
    長期股權投資    Long-term equity investment
    委托貸款    Entrusted loan receivable
    長期債權投資    Long-term debt investment
    長期投資合計    Total for long-term investment
    減:長期股權投資減值準備    Less: Impairment for long-term equity investment
    減:長期債權投資減值準備    Less: Impairment for long-term debt investment
    減:委托貸款減值準備    Less: Provision for entrusted loan receivable
    長期投資凈額    Net bal of long-term investment
    其中:合并價差    Include: Goodwill (Negative goodwill)
    固定資產    Fixed assets
    固定資產原值    Cost
    減:累計折舊    Less: Accumulated Depreciation
    固定資產凈值    Net bal
    減:固定資產減值準備    Less: Impairment for fixed assets
    固定資產凈額    NBV of fixed assets
    工程物資    Material holds for construction of fixed assets
    在建工程    Construction in progress
    減:在建工程減值準備    Less: Impairment for construction in progress
    在建工程凈額    Net bal of construction in progress
    固定資產清理    Fixed assets to be disposed of
    固定資產合計    Total fixed assets
    無形資產及其他資產    Other assets & Intangible assets
    無形資產    Intangible assets
    減:無形資產減值準備    Less: Impairment for intangible assets
    無形資產凈額    Net bal of intangible assets
    長期待攤費用    Long-term deferred expense
    融資租賃——未擔保余值    Finance lease – Unguaranteed residual values
    融資租賃——應收融資租賃款    Finance lease – Receivables
    其他長期資產    Other non-current assets
    無形及其他長期資產合計    Total other assets & intangible assets
    遞延稅項    Deferred Tax
    遞延稅款借項    Deferred Tax assets
    資產總計    Total assets
    負債及所有者(或股東)權益    Liability & Equity
    流動負債    Current liability
    短期借款    Short-term loans
    應付票據    Notes payable
    應付賬款    Accounts payable
    已結算尚未完工款
    預收賬款    Advance from customers
    應付工資    Payroll payable
    應付福利費    Welfare payable
    應付股利    Dividend payable
    應交稅金    Taxes payable
    其他應交款    Other fees payable
    其他應付款    Other payable
    預提費用    Accrued Expense
    預計負債    Provision
    遞延收益    Deferred Revenue
    一年內到期的長期負債    Long-term liability due within one year
    其他流動負債    Other current liability
    流動負債合計    Total current liability
    長期負債    Long-term liability
    長期借款    Long-term loans
    應付債券    Bonds payable
    長期應付款    Long-term payable
    專項應付款    Grants & Subsidies received
    其他長期負債    Other long-term liability
    長期負債合計    Total long-term liability
    遞延稅項    Deferred Tax
    遞延稅款貸項    Deferred Tax liabilities
    負債合計    Total liability
    少數股東權益    Minority interests
    所有者權益(或股東權益)    Owners’ Equity
    實收資本(或股本)    Paid in capital
    減;已歸還投資    Less: Capital redemption
    實收資本(或股本)凈額    Net bal of Paid in capital
    資本公積    Capital Reserves
    盈余公積    Surplus Reserves
    其中:法定公益金    Include: Statutory reserves
    未確認投資損失    Unrealised investment losses
    未分配利潤    Retained profits after appropriation
    其中:本年利潤    Include: Profits for the year
    外幣報表折算差額    Translation reserve
    所有者(或股東)權益合計    Total Equity
    負債及所有者(或股東)權益合計    Total Liability & Equity
    三、利潤及利潤分配表    Income statement and profit appropriation
    一、主營業務收入    Revenue
    減:主營業務成本    Less: Cost of Sales
    主營業務稅金及附加    Sales Tax
    二、主營業務利潤(虧損以“—”填列)    Gross Profit ( - means loss)
    加:其他業務收入    Add: Other operating income
    減:其他業務支出    Less: Other operating expense
    減:營業費用    Selling & Distribution expense
    管理費用    G&A expense
    財務費用    Finance expense
    三、營業利潤(虧損以“—”填列)    Profit from operation ( - means loss)
    加:投資收益(虧損以“—”填列)    Add: Investment income
    補貼收入    Subsidy Income
    營業外收入    Non-operating income
    減:營業外支出    Less: Non-operating expense
    四、利潤總額(虧損總額以“—”填列)    Profit before Tax
    減:所得稅    Less: Income tax
    少數股東損益    Minority interest
    加:未確認投資損失    Add:  Unrealised investment losses
    五、凈利潤(凈虧損以“—”填列)    Net profit ( - means loss)
    加:年初未分配利潤    Add: Retained profits
    其他轉入    Other transfer-in
    六、可供分配的利潤    Profit available for distribution( - means loss)
    減:提取法定盈余公積    Less: Appropriation of statutory surplus reserves
    提取法定公益金    Appropriation of statutory welfare fund
    提取職工獎勵及福利基金    Appropriation of staff incentive and welfare fund
    提取儲備基金    Appropriation of reserve fund
    提取企業發展基金    Appropriation of enterprise expansion fund
    利潤歸還投資    Capital redemption
    七、可供投資者分配的利潤    Profit available for owners' distribution
    減:應付優先股股利    Less: Appropriation of preference share's dividend
    提取任意盈余公積    Appropriation of discretionary surplus reserve
    應付普通股股利    Appropriation of ordinary share's dividend
    轉作資本(或股本)的普通股股利    Transfer from ordinary share's dividend to paid in capital
    八、未分配利潤    Retained profit after appropriation
    補充資料:    Supplementary Information:
    1. 出售、處置部門或被投資單位收益    Gains on disposal of operating divisions or investments
    2. 自然災害發生損失    Losses from natural disaster
    3. 會計政策變更增加(或減少)利潤總額    Increase (decrease) in profit due to changes in accounting policies
    4. 會計估計變更增加(或減少)利潤總額    Increase (decrease) in profit due to changes in accounting estimates
    5. 債務重組損失    Losses from debt restructuring
    三、利潤及利潤分配表    Income statement and profit appropriation
    一、主營業務收入    Revenue
    減:主營業務成本    Less: Cost of Sales
    主營業務稅金及附加    Sales Tax
    二、主營業務利潤(虧損以“—”填列)    Gross Profit ( - means loss)
    加:其他業務收入    Add: Other operating income
    減:其他業務支出    Less: Other operating expense
    減:營業費用    Selling & Distribution expense
    管理費用    G&A expense
    財務費用    Finance expense
    三、營業利潤(虧損以“—”填列)    Profit from operation ( - means loss)
    加:投資收益(虧損以“—”填列)    Add: Investment income
    補貼收入    Subsidy Income
    營業外收入    Non-operating income
    減:營業外支出    Less: Non-operating expense
    四、利潤總額(虧損總額以“—”填列)    Profit before Tax
    減:所得稅    Less: Income tax
    少數股東損益    Minority interest
    加:未確認投資損失    Add:  Unrealised investment losses
    五、凈利潤(凈虧損以“—”填列)    Net profit ( - means loss)
    加:年初未分配利潤    Add: Retained profits
    其他轉入    Other transfer-in
    六、可供分配的利潤    Profit available for distribution( - means loss)
    減:提取法定盈余公積    Less: Appropriation of statutory surplus reserves
    提取法定公益金    Appropriation of statutory welfare fund
    提取職工獎勵及福利基金    Appropriation of staff incentive and welfare fund
    提取儲備基金    Appropriation of reserve fund
    提取企業發展基金    Appropriation of enterprise expansion fund
    利潤歸還投資    Capital redemption
    七、可供投資者分配的利潤    Profit available for owners' distribution
    減:應付優先股股利    Less: Appropriation of preference share's dividend
    提取任意盈余公積    Appropriation of discretionary surplus reserve
    應付普通股股利    Appropriation of ordinary share's dividend
    轉作資本(或股本)的普通股股利    Transfer from ordinary share's dividend to paid in capital
    八、未分配利潤    Retained profit after appropriation
    補充資料:    Supplementary Information:
    1. 出售、處置部門或被投資單位收益    Gains on disposal of operating divisions or investments
    2. 自然災害發生損失    Losses from natural disaster
    3. 會計政策變更增加(或減少)利潤總額    Increase (decrease) in profit due to changes in accounting policies
    4. 會計估計變更增加(或減少)利潤總額    Increase (decrease) in profit due to changes in accounting estimates
    5. 債務重組損失    Losses from debt restructuring

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