财务报表英汉对照翻译
发表时间：2019/09/23 00:00:00 浏览次数：3023
Balance Sheet 资产负债表
利润表Profit Statement
| 资产 | Asset | 负债及所有者权益 | Liabilities and owner’s equity |
| 流动资产 | Current Assets | 流动负债 | Current Liabilities |
| 货币资金 | Currency funds | 短期借款 | Short-term Borrowings |
| 短期投资 | Short-term Investment | 应付票据 | Bill Payable |
| 应收票据 | Bill Receivable | 应付帐款 | Accounts Payable |
| 应收股利 | Dividend Receivable | 预收帐款 | Accounts Payable in advance |
| 应收利息 | Interest Receivable | 应付工资 | Wages Payable |
| 应收帐款 | Accounts Receivable | 应付福利费 | Welfare Payable |
| 其他应收款 | Other Accounts Receivable | 应付股利 | Dividend Payable |
| 预付帐款 | Prepaid Accounts | 未交税金 | Unpaid Taxes |
| 应收补贴款 | Subsidy Receivable | 其他未交款 | Other Unpaid Accounts |
| 存货 | Inventories | 其他应付款 | Other Accounts Payable |
| 待摊费用 | Amortization Costs | 预提费用 | Withholding Costs |
| 其他流动资产 | Other Current Assets | 预计负债 | Projected Liabilities |
| 流动资产合计 | Total Current Assets | 其他流动负债 | Other Current Liabilities |
| 长期投资 | Long-term Investment | ||
| 长期股权投资 | Long-term Equity Investment | 流动负债合计 | Total Current Liabilities |
| 长期债权投资 | Long-term debt Investment | 长期负债 | Long-term Liabilities |
| 长期投资合计 | Total Long-term Investment | 长期借款 | Long-term Borrowings |
| 固定资产 | Fixed Assets | 应付债券 | Bond Payable |
| 固定资产原价 | The original price fixed assets | 长期应付款 | Long-term Accounts Payable |
| 累计折旧 | Accumulated depreciation | 专项应付款 | Special Accounts Payable |
| 固定资产净值 | Net fixed assets | 其他长期负债 | Other Long-term Liabilities |
| 工程物资 | Engineering Material | 长期负债合计 | Total Long-term Liabilities |
| 在建工程 | Project Under Construction | 递延税款 | Deferred Taxes |
| 固定资产清理 | Fixed Asset liquidation | 递延税款贷项 | Deferred Taxes Credit |
| 固定资产合计 | Total Fixed Assets | 负债合计 | Total Liabilities |
| 无形资产 | Intangible Assets | 所有者权益 | Owners’ Equity |
| 长期待摊费用 | Long-term Amortization Costs | 实收资本 | Paid-in Capital |
| 其他长期资产 | Other Long-term Assets | 已归还投资 | Has been returned to investment |
| 其他资产合计 | Total Other Assets | 实收资本净额 | Net Paid-in Capital |
| 递延税款 | Deferred Taxes | 资本公积 | Capital Reserve |
| 递延税款借项 | Deferred Taxes Debit | 盈余公积 | Surplus Reserves |
| 资产合计 | Total Assets | 未分配利润 | Undistributed Profit |
| 所有者权益合计 | Total Owners’ Equity | ||
| 负债及所有者权益合计 | Total Liabilities and Owners’ Equity |
利润表Profit Statement
| 主营业务收入 | Main Operating Revenue |
| 主营业务成本 | Main Operating Cost |
| 主营业务税金及附加 | Main Operating Taxes |
| 主营业务利润 | Main Operating Profit |
| 其他业务利润 | Other Operating Profit |
| 营业费用 | Operating Expenses |
| 管理费用 | Administrative Expenses |
| 财务费用 | Finance Expenses |
| 营业利润 | Operating Profit |
| 投资收益 | Investment Income |
| 补贴收入 | Subsidy Income |
| 营业外收入 | Non-operating Income |
| 营业外支出 | Non-operating Expense |
| 利润总额 | Total Profit |
| 所得税 | Income Taxes |
| 净利润 | Net Profit |
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