投资管理 英文术语

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1、[分享]财务英语术语资产负债表BalanceSheet损益表incomestatement资产assets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Provisionforbaddebts预付帐款Advancestosuppliers其他应收款Otherreceivables待摊费用Deferredandprepaidexpenses存货

2、Inventories存货变现损失准备Provisionforlossonrealizationofinventory一年内到期的长期债券投资Long-terminvestmentsmaturingwithinoneyear其他流动资产Othercurrentassets长期投资Long-terminvestments一年以上的应收款项Receivablescollectableafteroneyear固定资产：FIXEDASSETS:固定资产原价Fixedassets-cost累计折旧Accumulateddepre

3、ciation固定资产净值Fixedassets-netvalue固定资产清理Disposaloffixedassets在建工程Constructioninprogress无形资产INTANGIBLEASSETS:场地使用权Landoccupancyright工业产权及专有技术Proprietarytechnologyandpatents其他无形资产Otherintangiblesassets其他资产：OTHERASSETS开办费Organizationexpenses筹建期间汇兑损失Exchangelossdurin

4、gstart-upperied递延投资损失Deferredlossoninvestments递延税款借项Deferredtaxesdebit其他递延支出Otherdeferredexpenses待转销汇兑损失Unamortizedcxehangeloss流动负债CURRENTLIABILITIES:短期借款Shorttermloans应付票据Notespayable应付帐款Accountspayable应付工资Accruedpayroll应交税金Taxespayable应付利润Dividendspayable预收货款A

5、dvancesfromcustomers其他应付款Otherpayables预提费用Accruedexpenses应付福利费Staffandworkersbonusandwelfarefund一年内到期的长期负债Long-termliabititiesduewithinoneyear其他流动负债Othercurrentliabilities长期负债LING-TERMLIABILITIES长期借款Ling-termloans应付公司债Debenturespayable应付公司债溢价（折价）Premium(discount

6、)ondebenturespayable一年以上的应付款项Payablesdueafteroneyear其他负债OTHERLIABILITES筹建期间汇兑收益Exchangegainduringstart-upperiod递延投资收益Deferredgainoninvestments递延税款贷项Deferredtaxescredit其他递延贷项Otherdeferredcredit待转销汇兑收益Unamortizedexchangegain所有者权益：OWNERS'EQUITY实收资本Paidincapital其中：中

7、方投资Including:Chineseinvestment其中：外方投资Including:Foreigninvestment已归还投资Investmentreturned资本公积Capitalsurplus储备基金Reservefund企业发展基金Enterpriseexpansionfund利润归还投资Profitscapitalisedonreturnofinvestment本年利润currentyearprofit未分配利润Undistributedprofits主营业务收入Revenuefrommainop

8、eration主营业务成本Costofmainoperation主营业务税金及附加Taxandadditionaldutyofmainoperation主营业务利润Incomefrommainoperation其他业务利润Incomfromotheroperation营业费用Operatingexpense管理费用Generala