报表词汇中英文对照

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1、資產負債表BalanceSheet現金及約當現金Cash,CashEquivalent短期投資MarketableSecurity應收帳款及票據A/R&N/R其他應收款OtherReceivable短期借支LoanToOther-S-T存貨Inventories預付費用及預付款Prepaid&Advance其他流動資產OtherCurrentAssets流動資產TotalCurrentAssets長期投資Long-termInvestment土地成本Land房屋及建築成本Buildings&Constru.機器及儀器設備成本Machinery,Equipment其他設備成本O

2、therEquipment固定資產重估增值Reval.-FixedAssets固定資產累計折舊Accum.Depreciation固定資產損失準備LossRes.-FixedAsst在建工程及預付款Construct.-Progress固定資產TotalFixedAssets遞延資產DeferredAssets無形資產IntangibleAssets什項資產OtherNon-Curr.Asset其他資產TotalOtherAssets資產總額TotalAssets短期借款Short-termBorrowing應付商業本票BillsIssued應付帳款及票據A/P&N/P應付費

3、用AccruedExpenses預收款項Advances-Customers其他應付款OtherPayable應付所得稅AccruedIncomeTax一年內到期長期負債CurrentOfL-TDebt其他流動負債OtherCurrentLiab.流動負債TotalCurrentLiab.長期負債L-TLiabilities遞延貸項DeferredCre.Bala.應計退休金負債AccruedPensionPay遞延所得稅DeferredTax土地增值稅準備Res.forLandReval.各項損失準備OtherSpec.Reserve什項負債Misc.L-TLiab.其他負

4、債及準備TotalOtherL-TLiab負債總額TotalLiabilities普通股股本CommonStocks特別股股本PreferredStocks預收股款Proceeds-NewIssued增資準備Res.-CapitalIncrease資本公積CapitalReserve法定盈餘公積LegalReserve特別盈餘公積AppropriatedR/E未分配盈餘UnappropriatedR/E長期投資評價損失Valu.Loss-L-TInv.外幣換算調整數AdjustmentForFX未認列退休金成本損益UnrecognizedPension庫藏股票帳面值Treas

5、uryStock股東權益總額TotalEquity負債及股東權益總額TotalLiab.&Equity損益表IncomeStatement營業收入毛額GrossSales銷貨退回及折讓SalesDiscount營業收入淨額NetSales營業成本CostOfGoodsSold營業毛利GrossProfit聯屬公司間未實現銷貨Unearned-RelatedSale營業費用OperatingExpenses營業費用─推銷費用Oper.Exp.-Promotion營業費用─管理費用OperatingExp.-ADM營業費用─研究發展OperatinExpense-R&D營業利益O

6、peratingIncome利息收入InterestIncome投資收入／股利收入InvestmentIncome處分投資利得Gain-DisposalInv.投資跌價損失回轉RevofLossonInv.處分資產利得Gain-DisposalF/A存貨跌價損失回轉RevofLossonInvty兌換盈益ExchangeGain其他收入OtrNon-OperateInc.營業外收入合計TotalNon-Op.Income利息支出InterestExpenses投資損失InvestmentLoss處分投資損失Loss-DisposalInv.投資跌價損失LossonInvRev

7、aluat處分資產損失Loss-DisposalF/A兌換損失ExchangeLoss存貨評價損失Valu.LossonInv.其他損失OtherNon-Oper.Exp.營業外支出合計TotalNon-Op.Exp.稅前淨利Pre-TaxIncome所得稅費用IncomeTaxExpense經常利益OrdinaryIncome停業部門損益Discont'dDpt.G/L非常項目ExtraordinaryG/L累計影響數CumulativeEffects本期稅後淨利NetIncome每股盈餘(元