中英文财务报表词汇.docVIP

中英文财务报表词汇 一、企业财务会计报表封面?? FINANCIAL REPORT COVER报表所属期间之期末时间点?? Period Ended所属月份??? Reporting Period报出日期??? Submit Date记账本位币币种??? Local Reporting Currency审核人??? Verifier填表人??? Preparer 二、资产负债表??? Balance Sheet资产??? Assets流动资产??? Current Assets货币资金??? Bank and Cash短期投资??? Current Investment一年内到期委托贷款??? Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备??? Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备??? Less: Impairment for current investment短期投资净额??? Net bal of current investment 三、利润及利润分配表??? Income statement and profit appropriation一、主营业务收入??? Revenue减：主营业务成本??? Less: Cost of Sales主营业务税金及附加??? Sales Tax二、主营业务利润（亏损以“—”填列）??? Gross Profit ( - means loss)加：其他业务收入??? Add: Other operating income减：其他业务支出??? Less: Other operating expense减：营业费用??? Selling Distribution expense管理费用??? GA expense财务费用??? Finance expense三、营业利润（亏损以“—”填列）??? Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）??? Add: Investment income补贴收入??? Subsidy Income营业外收入??? Non-operating income减：营业外支出??? Less: Non-operating expense四、利润总额（亏损总额以“—”填列）??? Profit before Tax减：所得税??? Less: Income tax少数股东损益??? Minority interest加：未确认投资损失??? Add:? Unrealised investment losses五、净利润（净亏损以“—”填列）??? Net profit ( - means loss)加：年初未分配利润??? Add: Retained profits其他转入??? Other transfer-in六、可供分配的利润??? Profit available for distribution( - means loss)减：提取法定盈余公积??? Less: Appropriation of statutory surplus reserves提取法定公益金??? Appropriation of statutory welfare fund提取职工奖励及福利基金??? Appropriation of staff incentive and welfare fund提取储备基金??? Appropriation of reserve fund提取企业发展基金??? Appropriation of enterprise expansion fund利润归还投资??? Capital redemption七、可供投资者分配的利润??? Profit available for owners distribution减：应付优先股股利??? Less: Appropriation of preference shares dividend提取任意盈余公积??? Appropriation of discretionary surplus reserve应付普通股股利??? Appropriation of ordinary shares dividend转作资本（或股本）的普通股股利??? Transfer from ordinary shares dividend to paid in capi