财务报表专业英语词汇

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

principal taxation rate主税率

liability method负债法

EXISTENCIAS：库存、存货、存量

EMISION OBLIGACIÓN Y OTROS VALORES NEGOCIABLES：债券及其它可转让有价证券发行

PRIMA DE EMISIÓN：发行溢价、股本溢价

RVAS EN SOC CONS POR INTEGRAC GLOBAL O PROP：全球一体化或财产持有人特许公司储备（这个词组里缩写太多，我也猜不太出具体什么意思，RVAS也可能是“准备金”的意思，SOC CONS我这里暂且理解为“特许公司”）

RESULTADO SOCIEDAD DOMINANTE：控股公司损益

CUENTA DE RESULTADOS：损益帐目

CUENTA DE EXPLOTACIÓN：出口帐目

Trabajos del grupo para el inmovilizado：固定资产小组性工作

Subvenciones en capital transferidas a resultados：对转移到损益的所有人权益的补贴 VARIACIÓN EXISTENCIAS PRODUCTOS TERMINADOS O EN CURSO：库存成品或半成品变动

APROVISIONAMIENTOS：供给

INTERESES MINORITARIOS：少数人（少数派）的利益

Factoring / Titulización：Factoring是英语，应该是贷款保收, 应收帐款让售的意思。Titulización这个词我没有接触过，应该是命名的意思。

Dotación al fondo de reversión：对归还资金的捐赠

RESULTADO PUESTA EN EQUIVALENCIA：等价损益

RTDO. NETO ENAJENACIÓN ACTIVOS NO CORRIENTES：非流动资产出让净损益（因为用的是RTDO—RESULTADO而不是BENEFICO，所以是损益而不是收益） 这么专业的东西你应该多悬赏才对嘛。

代购代销收入

buy consignment income.

处置前亏损的企业补贴收入

disposal of the loss before income subsidies enterprises.

非货币性交易收益

non-monetary transaction receipts.

用以前年度含量工资结余弥补利润

in the past year with the balance of wages up its profits.

结转的含量工资包干结余

the carry-over balance of responsibility for the content of wages.

赢余公存补亏

buyu surplus of the public.

利润归还投资

the return of investment profits.

单项留用的利润

individual retained profits.

以后年度税前利润弥补的亏损

annual pre-tax profits after irreparable loss.

其他非经常性损益

other non-recurring gains and losses.

合并价差

merger spreads.

固定资产减值准备

fixed assets for impairment.

待处理固定资产净损失

to be dealt with a net loss of fixed assets.

长期待摊费用

long-term prepaid expenses.

其他应缴款

other contributions.

其他应付款

other payments.

一年内到期的长期负债

due within one year of the long-term liabilities.

递延税款贷项

deferred tax credits.

外币报表折算差额

foreign currency translation differences statements.

未处理资产损失

untreated asset losses

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

应收票据 Notes receivable

应收股利 Dividend receivable

应收利息 Interest receivable

应收账款 Account receivable

减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable

其他应收款 Other receivable

减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable

预付账款 Prepayment

应收补贴款 Subsidy receivable

存货 Inventory

减：存货跌价准备 Less: Provision for Inventory

存货净额 Net bal of Inventory

已完工尚未结算款 Amount due from customer for contract work

待摊费用 Deferred Expense

一年内到期的长期债权投资 Long-term debt investment due within one year

一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets

流动资产合计 Total current assets

长期投资 Long-term investment

长期股权投资 Long-term equity investment

委托贷款 Entrusted loan receivable

长期债权投资 Long-term debt investment

长期投资合计 Total for long-term investment

减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment

其中：合并价差 Include: Goodwill (Negative goodwill)

固定资产 Fixed assets

固定资产原值 Cost

减：累计折旧 Less: Accumulated Depreciation

固定资产净值 Net bal

减：固定资产减值准备 Less: Impairment for fixed assets

固定资产净额 NBV of fixed assets

工程物资 Material holds for construction of fixed assets

在建工程 Construction in progress

减：在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress

固定资产清理 Fixed assets to be disposed of

固定资产合计 Total fixed assets

无形资产及其他资产 Other assets & Intangible assets

无形资产 Intangible assets

减：无形资产减值准备 Less: Impairment for intangible assets 无形资产净额 Net bal of intangible assets

长期待摊费用 Long-term deferred expense

融资租赁——未担保余值 Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款 Finance lease – Receivables

其他长期资产 Other non-current assets

无形及其他长期资产合计 Total other assets & intangible assets

递延税项 Deferred Tax

递延税款借项 Deferred Tax assets 资产总计 Total assets

负债及所有者(或股东)权益 Liability & Equity 流动负债 Current liability

短期借款 Short-term loans

应付票据 Notes payable

应付账款 Accounts payable

已结算尚未完工款

预收账款 Advance from customers 应付工资 Payroll payable

应付福利费 Welfare payable

应付股利 Dividend payable

应交税金 Taxes payable

其他应交款 Other fees payable

其他应付款 Other payable

预提费用 Accrued Expense

预计负债 Provision

递延收益 Deferred Revenue

一年内到期的长期负债 Long-term liability due within one year

其他流动负债 Other current liability

流动负债合计 Total current liability

长期负债 Long-term liability

长期借款 Long-term loans

应付债券 Bonds payable

长期应付款 Long-term payable

专项应付款 Grants & Subsidies received

其他长期负债 Other long-term liability

长期负债合计 Total long-term liability

递延税项 Deferred Tax

递延税款贷项 Deferred Tax liabilities

负债合计 Total liability

少数股东权益 Minority interests

所有者权益(或股东权益) Owners’ Equity

实收资本(或股本) Paid in capital

减;已归还投资 Less: Capital redemption

实收资本(或股本)净额 Net bal of Paid in capital

资本公积 Capital Reserves

盈余公积 Surplus Reserves

其中：法定公益金 Include: Statutory reserves

未确认投资损失 Unrealised investment losses

未分配利润 Retained profits after appropriation

其中：本年利润 Include: Profits for the year

外币报表折算差额 Translation reserve

所有者(或股东)权益合计 Total Equity

负债及所有者(或股东)权益合计 Total Liability & Equity

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 G&A 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 capital

八、未分配利润 Retained profit after appropriation

补充资料： Supplementary Information:

1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments

2. 自然灾害发生损失 Losses from natural disaster

3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies

4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates

5. 债务重组损失 Losses from debt restructuring