中英文财务报表词汇.doc

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1、中英文财务报表词汇一、企业财务会计报表封面  FINANCIALREPORTCOVER 报表所属期间之期末时间点  PeriodEnded所属月份   ReportingPeriod报出日期   SubmitDate记账本位币币种   LocalReportingCurrency审核人   Verifier填表人   Preparer  二、资产负债表   BalanceSheet 资产   Assets流动资产   CurrentAssets货币资金   BankandCash短期投资   CurrentInves

2、tment一年内到期委托贷款   Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备   Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备   Less:Impairmentforcurrentinvestment短期投资净额   Netbalofcurrentinvestment  三、利润及利润分配表   Incomestatementandprofitappropria

3、tion 一、主营业务收入   Revenue减：主营业务成本   Less:CostofSales主营业务税金及附加   SalesTax二、主营业务利润（亏损以“—”填列）   GrossProfit(-meansloss)加：其他业务收入   Add:Otheroperatingincome减：其他业务支出   Less:Otheroperatingexpense减：营业费用   Selling&Distributionexpense管理费用   G&Aexpense财务费用   Financeexpense三

4、、营业利润（亏损以“—”填列）   Profitfromoperation(-meansloss)加：投资收益（亏损以“—”填列）   Add:Investmentincome补贴收入   SubsidyIncome营业外收入   Non-operatingincome减：营业外支出   Less:Non-operatingexpense四、利润总额（亏损总额以“—”填列）   ProfitbeforeTax减：所得税   Less:Incometax少数股东损益   Minorityinterest加：未确认投资损

5、失   Add: Unrealisedinvestmentlosses五、净利润（净亏损以“—”填列）   Netprofit(-meansloss)加：年初未分配利润   Add:Retainedprofits其他转入   Othertransfer-in六、可供分配的利润   Profitavailablefordistribution(-meansloss)减：提取法定盈余公积   Less:Appropriationofstatutorysurplusreserves提取法定公益金   Appropriati

6、onofstatutorywelfarefund提取职工奖励及福利基金   Appropriationofstaffincentiveandwelfarefund提取储备基金   Appropriationofreservefund提取企业发展基金   Appropriationofenterpriseexpansionfund利润归还投资   Capitalredemption七、可供投资者分配的利润   Profitavailableforowners'distribution减：应付优先股股利   Less:A

7、ppropriationofpreferenceshare'sdividend提取任意盈余公积   Appropriationofdiscretionarysurplusreserve应付普通股股利   Appropriationofordinaryshare'sdividend转作资本（或股本）的普通股股利   Transferfromordinaryshare'sdividendtopaidincapital八、未分配利润   Retainedprofitafterappropriation补充资料：   Sup

8、plementaryInformation:1．出售、处置部门或被投资单位收益   Gainsondisposalofoperatingdivisionsorinvestments2．自然灾害发生损失   Lossesfromnaturaldisaster3．会计政策变更增加（或减少）利润总额   Increase(decrease)inpro