中英文对照的财务报表
发布时间:2024-11-21
发布时间:2024-11-21
中英文财务
中英文对照的财务报表(资产负债表,损益表)
1 资产 assets
11~ 12 流动资产 current assets
111 现金及约当现金 cash and cash equivalents
1111 库存现金 cash on hand
1112 零用金/周转金 petty cash/revolving funds
1113 银行存款 cash in banks
1116 在途现金 cash in transit
1117 约当现金 cash equivalents
1118 其它现金及 约当现金 other cash and cash equivalents
112 短期投资 short-term investment
1121 短期投资 -股票 short-term investments - stock
1122 短期投资 -短期票券 short-term investments - short-term notes and bills
1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates
1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other
1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market
113 应收票据 notes receivable
1131 应收票据 notes receivable
1132 应收票据贴现 discounted notes receivable
1137 应收票据 -关系人 notes receivable - related parties
1138 其它应收票据 other notes receivable
1139 备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable
114 应收帐款 accounts receivable
1141 应收帐款 accounts receivable
1142 应收分期帐款 installment accounts receivable
1147 应收帐款 -关系人 accounts receivable - related parties
1149 备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable
118 其它应收款 other receivables
1181 应收出售远汇款 forward exchange contract receivable
1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
1183 买卖远汇折价 discount on forward ex-change contract
1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other
1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts -
中英文财务
other receivables
121~122 存货 inventories
1211 商品存货 merchandise inventory
1212 寄销商品 consigned goods
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1223 副产品 by-products
1224 在制品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses
1251 预付薪资 prepaid payroll
1252 预付租金 prepaid rents
1253 预付保险费 prepaid insurance
1254 用品盘存 office supplies
1255 预付所得税 prepaid income tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepayments
1261 预付货款 prepayment for purchases
1268 其它预付款项 other prepayments
128~129 其它流动资产 other current assets
1281 进项税额 VAT paid ( or input tax)
1282 留抵税额 excess VAT paid (or overpaid VAT)
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 递延所得税资产 deferred income tax assets
1292 递延兑换损失 deferred foreign exchange losses
1293 业主(股东)往来 owners(stockholders) current account
1294 同业往来 current account with others
1298 其它流动资产-其它 other current assets - other
13 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
中英文财务
1318 其它基金 other funds
132 长期投资 long-term investments
1321 长期股权投资 long-term equity investments
1322 长期债券投资 long-term bond investments
1323 长期不动产投资 long-term real estate in-vestments
1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments
1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments
14~ 15 固定资产 property , plant, and equipment
141 土地 land
1411 土地 land
1418 土地-重估增值 land - revaluation increments
142 土地改良物 land improvements
1421 土地改良物 land improvements
1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings
1431 房屋及建物 buildings
1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧 -房屋及建物 accumulated depreciation - buildings 144~146 机(器)具及设备 machinery and equipment
1441 机(器)具 machinery
1448 机(器)具 -重估增值 machinery - revaluation increments
1449 累积折旧 -机(器)具 accumulated depreciation - machinery 151 租赁资产 leased assets
1511 租赁资产 leased assets
1519 累积折旧 -租赁资产 accumulated depreciation - leased assets 152 租赁权益改良 leasehold improvements
1521 租赁权益改良 leasehold improvements
1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements
156 未完工程及预付购置设备款 construction in progress and prepayments for equipment
1561 未完工程 construction in progress
1562 预付购置设备款 prepayment for equipment
158 杂项固定资产 miscellaneous property, plant, and equipment 1581 杂项固定资产 miscellaneous property, plant, and equipment 1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments
1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment
16 递耗资产 depletable assets
161 递耗资产 depletable assets
中英文财务
1611 天然资源 natural resources
1618 天然资源 -重估增值 natural resources -revaluation increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources 17 无形资产 intangible assets
171 商标权 trademarks
1711 商标权 trademarks
172 专利权 patents
1721 专利权 patents
173 特许权 franchise
1731 特许权 franchise
174 著作权 copyright
1741 著作权 copyright
175 计算机软件 computer software
1751 计算机软件 computer software cost
176 商誉 goodwill
1761 商誉 goodwill
177 开办费 organization costs
1771 开办费 organization costs
178 其它无形资产 other intangibles
1781 递延退休金成本 deferred pension costs
1782 租赁权益改良 leasehold improvements
1788 其它无形资产-其它 other intangible assets - other
18 其它资产 other assets
181 递延资产 deferred assets
1811 债券发行成本 deferred bond issuance costs
1812 长期预付租金 long-term prepaid rent
1813 长期预付保险费 long-term prepaid insurance
1814 递延所得税资产 deferred income tax assets
1815 预付退休金 prepaid pension cost
1818 其它递延资产 other deferred assets
182 闲置资产 idle assets
1821 闲置资产 idle assets
184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables
1841 长期应收票据 long-term notes receivable
1842 长期应收帐款 long-term accounts receivable
1843 催收帐款 overdue receivables
1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties
1848 其它长期应收款项 other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for
uncollectible accounts - long-term notes, accounts and overdue
中英文财务
receivables
185 出租资产 assets leased to others
1851 出租资产 assets leased to others
1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation
1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others
186 存出保证金 refundable deposit
1861 存出保证金 refundable deposits
188 杂项资产 miscellaneous assets
1881 受限制存款 certificate of deposit - restricted
1888 杂项资产 -其它 miscellaneous assets - other
2 负债 liabilities
21~ 22 流动负债 current liabilities
211 短期借款 short-term borrowings(debt)
2111 银行透支 bank overdraft
2112 银行借款 bank loan
2114 短期借款 -业主 short-term borrowings - owners
2115 短期借款 -员工 short-term borrowings - employees
2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other
212 应付短期票券 short-term notes and bills payable
2121 应付商业本票 commercial paper payable
2122 银行承兑汇票 bank acceptance
2128 其它应付短期票券 other short-term notes and bills payable
2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable
2131 应付票据 notes payable
2137 应付票据 -关系人 notes payable - related parties
2138 其它应付票据 other notes payable
214 应付帐款 accounts pay able
2141 应付帐款 accounts payable
2147 应付帐款 -关系人 accounts payable - related parties
216 应付所得税 income taxes payable
2161 应付所得税 income tax payable
217 应付费用 accrued expenses
2171 应付薪工 accrued payroll
2172 应付租金 accrued rent payable
2173 应付利息 accrued interest payable
2174 应付营业税 accrued VAT payable
2175 应付税捐 -其它 accrued taxes payable- other
2178 其它应付费用 other accrued expenses payable
218~219 其它应付款 other payables
中英文财务
2181 应付购入远汇款 forward exchange contract payable
2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies
2183 买卖远汇溢价 premium on forward exchange contract
2184 应付土地房屋款 payables on land and building purchased 2185 应付设备款 Payables on equipment
2187 其它应付款 -关系人 other payables - related parties
2191 应付股利 dividend payable
2192 应付红利 bonus payable
2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other
226 预收款项advance receipts
2261 预收货款 sales revenue received in advance
2262 预收收入 revenue received in advance
2268 其它预收款 other advance receipts
227 一年或一营业周期内到期长期负债 long-term liabilities -current portion
2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion
2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion
2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle
2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion
2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion
228~229 其它流动负债 other current liabilities
2281 销项税额 VAT received(or output tax)
2283 暂收款 temporary receipts
2284 代收款 receipts under custody
2285 估计售后服务/保固负债 estimated warranty liabilities
2291 递延所得税负债 deferred income tax liabilities
2292 递延兑换利益 deferred foreign exchange gain
2293 业主(股东)往来 owners current account
2294 同业往来 current account with others
2298 其它流动负债-其它 other current liabilities - others
23 长期负债 long-term liabilities
231 应付公司债 corporate bonds payable
2311 应付公司债 corporate bonds payable
2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable
2321 长期银行借款 long-term loans payable - bank
2324 长期借款 -业主 long-term loans payable - owners
中英文财务
2325 长期借款 -员工 long-term loans payable - employees
2327 长期借款 -关系人 long-term loans payable - related parties 2328 长期借款 -其它 long-term loans payable - other
233 长期应付票据及款项 long-term notes and accounts payable 2331 长期应付票据 long-term notes payable
2332 长期应付帐款 long-term accounts pay-able
2333 长期应付租赁负债 long-term capital lease liabilities
2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties
2338 其它长期应付款项 other long-term payables
234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able
235 应计退休金负债 accrued pension liabilities
2351 应计退休金负债 accrued pension liabilities
238 其它长期负债 other long-term liabilities
2388 其它长期负债-其它 other long-term liabilities - other
28 其它负债 other liabilities
281 递延负债 deferred liabilities
2811 递延收入 deferred revenue
2814 递延所得税负债 deferred income tax liabilities
2818 其它递延负债 other deferred liabilities
286 存入保证金 deposits received
2861 存入保证金 guarantee deposit received
288 杂项负债 miscellaneous liabilities
2888 杂项负债 -其它 miscellaneous liabilities -
资产负债表 Balance Sheet
资 产 ASSETS
流动资产: Current asset
货币资金 Cash(currency fund)Bank
短期投资 Short-term investment
应收票据 Notes receivable
应收股利 Dividends receivable
应收利息 Interests receivable
应收账款 Accounts receivable
其他应收款 Other receivable
预付账款 Advances to suppliers
应收补贴款 Subsidies receivable
存货 Inventories
待摊费用 Prepaid expenses
一年内到期的长期债券投资 Long-term investments maturing within one year 其他流动资产 Other current assets
流动资产合计 Total current assets
长期投资: LONG TERM INVESTMENTS
中英文财务
长期股权投资 Long-term equity investment
长期债权投资 Long-term debt investment
长期投资合计 Total long term investment
固定资产: FIXED ASSETS:
固定资产原值 Fixed assets-cost
减:累计折旧 Less:Accumulated depreciation
固定资产净值 Fixed assets-net value
减:固定资产减值准备 Less: Impairment of fixed assets
固定资产净额 Fixed assets-book value
工程物资 Materials for projects
在建工程 Construction in progress
固定资产清理 Disposal of fixed assets
固定资产合计 Total Fixed Assets
无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS:
无形资产 Intangible assets
长期待摊费用 Long-term deferred expenses
其他长期资产 Other long-term assets
无形资产及其他资产合计 Total intangible assets and other assets 递延税项 Deferred tax
递延税款借项 Deferred tax debit
资产总计 TOTAL ASSETS
负债及所有者权益(或股东权益) LIABILITIES AND OWNER`S EQUITY 流动负债: CURRENT LIABILITIES
短期借款 Short-term loans
应付票据 Notes payable
应付账款 Accounts payable
预收账款 Advances from customers
应付工资 Accrued payroll
应付福利费 Accrued Employee’s welfare expenses
应付股利 Dividends payable
未交税金 Taxes payable
其他应交款 Other taxes and expenses payable
其他应付款 Other payables
预提费用 Accrued expenses
预提负债 Provisions
一年内到期的长期负债 Long-term liabilities due within one year 其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期负债: LONG-TERM LIABILITIES:
长期借款 Long-term loans
应付债券 Bonds payable
长期应付款 Long-term accounts payable
中英文财务
专项应付款 Specific accounts payable
其他长期负债 Other long-term liabilities
长期负债合计 Total long-term liabilities
递延税项: Deferred tax
递延税款贷项 Deferred tax credit
负债合计 Total other liabilities
所有者权益:(或股东权益) OWNER`S EQUITY
实收资本(或股本) Paid-in capital
减:已归还投资 Less:Investments returned
实收资本(或股本)净额 Paid-in capital-net
资本公积 Capital surplus
盈余公积 Surplus from profits
其中:法定公益金 Including:statutory public welfare fund
未分配利润 Undistributed profit
所有者权益(或股东权益)合计 Total owner`s equity
负债及所有者权益(或股东权益)合计 TOTAL LIABILITIES AND OWNER`S EQUITY 损益表 Profit and Loss Statement
项目 ITEMS
一、营业收入 Income from main
减:营业成本 Less:Cost of main operation
营业税金及附加 Tax and additional expense
二、经营利润 Income from main operation
加:其他业务利润 Add:Income from other operation
减:营业费用 Less:Operating expense
管理费用 General and administrative expense
财务费用 Financial expense
三、营业利润 Operating Income
加:投资收益 Add:Investment income
补贴收入 Income from subsidies
营业外收入 Non-operating income
减:营业外支出 Less:Non-operating expense
四、利润总额 Income before tax
减:所得税 Less:Income tax
五、净利润 NET INCOME
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1 资产 assets
11~ 12 流动资产 current assets
中英文财务
111 现金及约当现金 cash and cash equivalents
1111 库存现金 cash on hand
1112 零用金/周转金 petty cash/revolving funds
1113 银行存款 cash in banks
1116 在途现金 cash in transit
1117 约当现金 cash equivalents
1118 其它现金及 约当现金 other cash and cash equivalents
112 短期投资 short-term investment
1121 短期投资 -股票 short-term investments - stock
1122 短期投资 -短期票券 short-term investments - short-term notes and bills
1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates
1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other
1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market
113 应收票据 notes receivable
1131 应收票据 notes receivable
1132 应收票据贴现 discounted notes receivable
1137 应收票据 -关系人 notes receivable - related parties
1138 其它应收票据 other notes receivable
1139 备抵呆帐 -应收票据 allowance for uncollec- tible accounts- notes receivable
114 应收帐款 accounts receivable
1141 应收帐款 accounts receivable
1142 应收分期帐款 installment accounts receivable
1147 应收帐款 -关系人 accounts receivable - related parties
1149 备抵呆帐 -应收帐款 allowance for uncollec- tible accounts - accounts receivable
118 其它应收款 other receivables
1181 应收出售远汇款 forward exchange contract receivable
1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies
1183 买卖远汇折价 discount on forward ex-change contract
1184 应收收益 earned revenue receivable
1185 应收退税款 income tax refund receivable
1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other
1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables
121~122 存货 inventories
1211 商品存货 merchandise inventory
中英文财务
1212 寄销商品 consigned goods
1213 在途商品 goods in transit
1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods
1222 寄销制成品 consigned finished goods
1223 副产品 by-products
1224 在制品 work in process
1225 委外加工 work in process - outsourced
1226 原料 raw materials
1227 物料 supplies
1228 在途原物料 materials and supplies in transit
1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses
1251 预付薪资 prepaid payroll
1252 预付租金 prepaid rents
1253 预付保险费 prepaid insurance
1254 用品盘存 office supplies
1255 预付所得税 prepaid income tax
1258 其它预付费用 other prepaid expenses
126 预付款项 prepayments
1261 预付货款 prepayment for purchases
1268 其它预付款项 other prepayments
128~129 其它流动资产 other current assets
1281 进项税额 VAT paid ( or input tax)
1282 留抵税额 excess VAT paid (or overpaid VAT)
1283 暂付款 temporary payments
1284 代付款 payment on behalf of others
1285 员工借支 advances to employees
1286 存出保证金 refundable deposits
1287 受限制存款 certificate of deposit-restricted
1291 递延所得税资产 deferred income tax assets
1292 递延兑换损失 deferred foreign exchange losses
1293 业主(股东)往来 owners(stockholders) current account
1294 同业往来 current account with others
1298 其它流动资产-其它 other current assets - other
13 基金及长期投资 funds and long-term investments
131 基金 funds
1311 偿债基金 redemption fund (or sinking fund)
1312 改良及扩充基金 fund for improvement and expansion
1313 意外损失准备基金 contingency fund
1314 退休基金 pension fund
Account 帐户
中英文财务
Accounting equation 会计等式
Accounting system 会计系统
American Accounting Association 美国会计协会
American Institute of CPAs 美国注册会计师协会
Articulation 勾稽关系
Assets 资产
Audit 审计
Balance sheet 资产负债表
Bookkeepking 簿记
Business entity 企业个体
Capital stock 股本
Cash flow prospects 现金流量预测
Certificate in Internal Auditing 内部审计证书
Certificate in Management Accounting 管理会计证书 Certificate Public Accountant 注册会计师
Corporation 公司
Cost accounting 成本会计
Cost principle 成本原则
Creditor 债权人
Deflation 通货紧缩
Disclosure 批露
Expenses 费用
External users 外部使用者
Financial activities 筹资活动
Financial accounting 财务会计
Financial Accounting Standards Board 财务会计准则委员会 Financial forecast 财务预测
Financial statement 财务报表
Generally accepted accounting principles 公认会计原则 General-purpose information 通用目的信息
Going-concern assumption 持续经营假设
Government Accounting Office 政府会计办公室
Income statement 损益表
Inflation 通货膨涨
Institute of Internal Auditors 内部审计师协会
Institute of Management Accountants 管理会计师协会 Integrity 整合性
Internal auditing 内部审计
Internal control structure 内部控制结构
Internal Revenue Service 国内收入署
Internal users 内部使用者
Investing activities 投资活动
Liabilities 负债
Management accounting 管理会计
中英文财务
Negative cash flow 负现金流量
Operating activities 经营活动
Owner's equity 所有者权益
Partnership 合伙企业
Positive cash flow 正现金流量
Retained earning 留存利润
Return of investment 投资回报
Return on investment 投资报酬
Revenue 收入
Securities and Exchange Commission 证券交易委员会 Sole proprietorship 独资企业
Solvency 清偿能力
Stable-dollar assumption 稳定货币假设
Statement of cash flow 现金流量表
Statement of financial position 财务状况表 Stockholders 股东
Stockholders' equity 股东权益
Tax accounting 税务会计
Window dressing 门面粉
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