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ID:52331933
大小:57.50 KB
页数:8页
时间:2020-03-26
《财务词汇中英对照.doc》由会员上传分享,免费在线阅读,更多相关内容在行业资料-天天文库。
1、财务词汇以及其他金融词汇INCOMESTATEMENT损益表balancesheet 资产负债表Revenue收入Disbursement支出Grossrevenues 总收入/毛收入Netrevenues 销售收入/净收入Non-operatingincome 营业外收入Sales 销售额Turnover 营业额Operatingexpenses销售(营业)成本Operatingincome(loss) 营业利润/(亏损)Operatingprofit 营业利润Operatingmargin 营业利润率/营业毛利EBITmargin EBIT率(营业利润率)Grossprofit 毛利润
2、Grossmargin 毛利率Otherincomeandgain 其他收入及利得Other(expense)/income 其他收入/(费用)Ordinaryincome 普通所得、普通收益、通常收入Operatingexpenses营业费用Profitfromoperatingactivities 营业利润/经营活动之利润Researchanddevelopmentcosts(R&D) 研发费用SellingCost 销售成本costofsales 销售成本productioncost 生产成本productcost 产品成本Netoperatingrevenue销售(
3、营业)收入净额Sellinganddistributioncosts 营销费用/行销费用selling、generalandadministrativeexpenses 销售及一般管理费用administrativeaccounting行政管理会计administrativebudget行政管理预算administrativeexpense行政管理费用departmentalbudget 部门预算flexiblebudget 弹性预算developmentcost 开发成本salarybonus、Employeebenefits、Employeelaboruniondues、E
4、mployeeeducationexpenses工资薪金职工福利费、职工工会经费、职工教育经费Employeecompensation职工薪酬Entertainmentexpenses业务招待费Advertisingexpenditure广告支出Auditing,consultingandlitigationexpenses审计、咨询、诉讼费Travellingexpenses差旅费Conferenceexpenses会议费Includingentertainmentexpenses交际应酬费Salaryandwelfarefundexpense工资、福利费Rentalexpense租金支
5、出Royaltyfee特许权使用费Interestexpense利息支出manufacturingoverhead制造费用overhead 制造费用 overheadcost 制造费用 burden 制造费用overheadabsorptionrate 制造费用分配率 fixedoverhead 固定制造费用FixedAssets 固定资产fixedassetturnover 固定资产周转率fixedcost 固定成本Depreciationoffixedassets固定资产折旧Depreciationexpense折旧费depreciation 折旧
6、Depreciationandamortization 折旧及摊销distributioncost 摊销成本Intangibleassets 无形资产Otherintangibleassets 其他无形资产Goodwill 商誉Tangibleassets 有形资产Available-for-saleinvestments 可供出售投资Property,plantandequipment 物业、厂房及设备或财产、厂房及设备或固定资产Investmentproperties 投资物业PlantAssets 厂房资产Leaseprepayments 预付租金accountspayable应
7、付账款accountsreceivable应收账款Tradeaccountsreceivable 应收账款Tradeandbillsreceivables 应收账款及应收票据Accountsandbillspayable 应付账款及应付票据billpayable 应付票据billreceivable 应收票据accountsreceivableagingschedule应收账款账龄分析表accountsrecei
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