中英文对照财务报表常用单词

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1、中英文对照财务报表（有何谬误，欢迎指正）资产负债表  BALANCESHEET2002年11月30日asat30/11/2002资产Assets负债和所有者权益Liabilities&Equity流动资产CurrentAssets：流动负债CurrentLiabilities：货币资金Cash短期投资Shortterminvestments应付帐款Tradepayables应收票据Notesreceivable预收帐款Advancedreceipts应收股利Dividendreceivable应付工资Acc

2、rualsforsalaries应收利息Interestreceivable应付福利费Accrualsforbenefits应收帐款Tradereceivable应付股利Accrualsfordividends其他应收款Otherreceivable应交税金Accrualsfortaxes存货Inventories其他应交款Otherliabilities待摊费用Prepaidexpenses其他应付款Otherpayables流动资产合计Totalcurrentassets预提费用Provisionfor

3、expenses　流动负债合计Totalcurrentliabilities固定资产FixedAssets：　固定资产原价Tangibleassets长期负债Longtermliabilities：减Less：累计折旧Depreciation长期应付款Longtermliabilities固定资产净值Nettangibleassets长期负债合计Totallongtermliabilities固定资产合计Totaltangibleassets　　递延税款贷项Deferredincometaxes无形资产及其

4、他资产IntangibleAssets：负债合计Totalliabilities无形资产Intangibleassets　长期待摊费用Longtermadvancepayments所有者权益Shareholders'equity其他长期资产Otherlongtermassets实收资本SubscribedCapital无形资产及其他资产合计Totalintangibleassets资本公积Capitalreserves　盈余公积Otherreserves递延税款借项未分配利润RetainedDeferred

5、incometaxesearnings　所有者权益合计Totalshareholder'sequity资产总计TotalAssets负债和所有者权益合计TotalLiabilities&Equity利润表Profit&LossAccount          2002年11月forthemonthended30/11          项目Item主营业务收入Sales减Less：主营业务成本CostofSales          主营业务税金及附加businesstaxes主营业务利润GrossProf

6、it加Add：其他业务利润Otheroperatingincome  减Less：营业费用Operatingexpenses          管理费用Administrationexpenses          财务费用Financeexpenses营业利润OperatingProfit加Add：投资收益Incomefrominvestments          补贴收入Otherincome          营业外收入Extraordinaryincome减Less：营业外支出Extraordin

7、aryexpenses利润总额Profitbeforetaxes减Less：所得税Taxesonincome净利润Profitaftertaxes资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保

8、证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长