英语学习_财务报表专业英语词汇_必备.doc

弃我去者，昨日之日不可留 乱我心者，今日之日多烦忧 Director’s report 董事会报告书 For the year ended 31 December 2005 截至2005年12月31日止 Financial statement 财务报表 Principal activity 主要业务 Investment holding 投资控股方 Related party关联方 Results and appropriation业务及分派 Income statement收入报表 Recommend the payment of a dividend建议派发股息 Fixed assets 固定资产 Share capital 股本 Directors’ interest 董事享有权益 Management contracts 管理合约 Auditor 审计师Chairman 董事长Auditor’s report审计师报告书 Certified public accountant注册会计师Turnover营业额General and administrative expenses日常与行政开支Profit before income tax税前盈利Income tax expense所得税费用Attributable to 应得部分Balance sheet资产负债表Non-current asset非流动资产Associate联营企业Deferred income tax递延所得税Current asset流动资产Due from related companies关联公司应付款 Due to related companies应付关联公司款Prepaid design fee 预付设计费Equity and liability权益与负债Accumulated deficits累计亏绌Current liabilities流动负债Accruals预提Total equity and liabilities 权益与负债总额Net current liabilities净流动负债Total assets less current liabilities减流动负债后的总资产Cash flow from operating activities经营现金流Cash flows from investing activities 投资现金流Cash flows from financing activities 融资现金流Receivables应付款项Payables应付款项Cash and cash equivalents现金与现金等价物Bank balance银行结余Causeway Bay铜锣湾The ultimate holding company 最终控股公司In units of HK dollars以港元为记帐本位Accounting policy会计政策Hong Kong Financial Reporting Standards香港财务报告准则Historical cost convention历史成本法Fair value公平值Consolidated and separate financial statement合并与个别财务报表Carrying amount帐面值Leasehold improvements租赁改良物On a straight-line basis直线法Property, plant and equipment地产，厂房与设备Impairment of assets资产损坏Operating lease经营租赁Intangible assets隐形资产Subsidiaries附属公司Translation of foreign currency外币业务Employee benefits员工福利Bonus plan奖金计划Credit risk信贷风险Turnover营业额Expenses by nature根据类型分类的开支Operating lease运营租金Depreciation of fixed assets固定资产折旧Tax expense税务开支Net book value净账面价值Unlisted shares未上市股票Director’s emolument董事的薪水Allowances津贴commitments承付unsecured 无担保no fixed repayment terms无固定归还期限effective rate实际利率princi