TMW-Finance1Notes.docVIP

    Current assets：流动资产Equity = Assets – Liabilities  项??目 ITEMS 产品销售收入 Sales 其中：出口产品销售收入 Including：Export sales 减：销售折扣与折让 Less：Sales discounts and allowances 　　产品销售净额 Net sales 减：产品销售税金 Less：Sales tax 　　产品销售成本 Cost of sales 其中：出口产品销售成本 Including：Cost of export sales 　　　产品销售毛利 Gross profit 减：销售费用 Less：Selling expense 　　管理费用 General and administrative expense 　　财务费用 Financial expense 其中：利息支出（减利息收入） Including：Interest expense （less interest income） 汇兑损失（减汇兑收益） Exchange loss （less exchange gain） 产品销售利润 Income from main operation 加：其他业务利润 Add：Income from other operations 　　营业利润 Operating income 加：投资收益 Add：Investment income 　　营业外收入 Non-operating income 减：营业外支出 Less：Non-operating expense 加：以前年度损益调整 Add：Adjustment to prior years income and expense 利润总额 Income before tax 减：所得税 Less：Income tax 净利润 NET INCOME 资产负债表balance sheet 资产负债表以外融资off balance sheet financing 低负债资产负债表clean balance sheet 期初差额帐：opening balance account 期初差额表：opening balance sheet     Revenue：收入 Operating expenses：营业费用 Operating income：营业收入 Depreciate： 折旧 Tax：税金 Net result: 最终结果 Retained profit:：净利润 Dividend：股息，红利                    Accrual：利息 Bad debt：呆帐                  Balance due：不定额 Amount due：到期金额 Rreconciliation statement of account：帐户调节表 Rreconciliation statement: 调节表 / (会计)对帐表 Rreconciliation account:：调节[协调]帐户 Reconcile：To become compatible or consistent:相一致：变得符合或一致： The figures would not reconcile. 那些数据不相一致 Ledger：分类帐, 分户总帐, 底帐, Ledger accounts：分类帐帐户, 总帐, 分户帐 Ledger analysis sheet：总帐分析表, 分类帐分析表 Ledger assets：帐面资产 Due: Payable immediately or on demand 应付的：可立即支付或应要求可支付的 Owed as a debt; owing 欠债的；欠付的： the amount still