英语学习_财务报表专业英语词汇_必备.pdf

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 emolu