英语会计报表术语翻译.doc

《 英语会计报表术语翻译.doc》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

1、会计报表术语英译采自某企业——资产负债表：balancesheet流动资产：currentassets现金：cashonhand银行存款：cashinbank短期投资：marketablesecurities应收票据：notereceivable应收账款：accountreceivable减坏账准备：lessprovisionfordebtors预付账款：advancestosuppliers其他应收款：otherreceivable内部往来：inter-companycurrentaccount待摊费用：prepaidexpenses存货：inventories存货跌价准备：provis

2、ionforlossonrealization一年到期的长期投资：long-terminvestmentduewithinoneyear其他流动资产：othercurrentassets流动资产合计：totalcurrentassets长期投资：longterminvestment长期股权投资：longterminvestment-stocks长期债权投资：long-terminvestment-debentures长期应收款；receivablesoveroneyear固定资产：fixedassets固定资产原价：fixedassets-originalcosts累计折旧：accumul

3、ateddepreciation固定资产净值：netvalueoffixedassets固定资产减值准备：provisionforlossonrealization工程物资：constructionmaterials在建工程：constructioninprogress固定资产清理：fixedassetsatdisposal无形资产：intangibleassets无形资产减值准备：provisionforlossonrealization其他长期资产：otherassets长期待摊费用：longtermdeferredexpenses开办费：start-upexpenses其他长期资产：

4、otherlong-termassets递延税款借项：deferredtaxdebit流动负债：currentliabilities短期借款：shorttermloans应付票据：notespayable应付账款：accountpayable应付工资：accruedpayroll应付福利费：statutoryfringesforemployee应交税金：taxespayable应付股利：dividendspayable预收账款：advancesfromcustomers其他应付款：otherpayable预提费用：accruedexpenses一年内到期的长期负债：longtermliab

5、ilitiesduewithinoneyear其他流动负债：othercurrentliabilities长期负债：longtermliabilities长期借款：longtermloans应付债券：bondpayable一年以上应付款项：longtermpayables其他负债：otherliabilities预计负债：liabilitiesaccrued递延收益：deferredrevenues递延税款贷项：deferredtaxcredit所有者权益：owner’sequity实收资本：paidincapital已归还投资：investmentreturned资本公积：capital

6、surplus盈余公积：reservefund企业发展基金：enterpriseexpansionfund利润归还投资：profitscapitalizedonreturnofinvestment未分配利润：retainedearning损益表：incomestatement产品销售收入：sales销售折扣与折让：salesdiscountsandallowance产品销售净额：netsales产品销售税金：salestaxes产品销售成本：costofgoodssold产品销售毛利：grossmargin销售费用：sellingexpenses管理费用：general&administr

7、ativeexpenses财务费用：financialexpenses净利息支出（利息支出-利息收入）：netinterestexpenses净汇兑损失（汇兑损失-汇兑收益）：netexchangeloss产品销售利润：incomefrommainoperation其他业务利润：incomefromotheroperation营业利润：operatingincome投资收益：investmentincome营业外收入：n