常用财务英语

资产负债表 Balance Sheet 资 产 ASSETS

流动资产： Current asset

货币资金 Cash（currency fund）Bank 短期投资 Short-term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interests receivable 应收账款 Accounts receivable 其他应收款 Other receivable 预付账款 Advances to suppliers 应收补贴款 Subsidies receivable 存货 Inventories

待摊费用 Prepaid expenses

一年内到期的长期债券投资 Long-term investments maturing 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 INVESTMENTS 长期股权投资 Long-term equity investment 长期债权投资 Long-term debt investment 长期投资合计 Total long term investment 固定资产： FIXED ASSETS： 固定资产原值 Fixed assets-cost

减：累计折旧 Less：Accumulated depreciation 固定资产净值 Fixed assets-net value

减：固定资产减值准备 Less: Impairment of fixed assets 固定资产净额 Fixed assets-book value 工程物资 Materials for projects 在建工程 Construction in progress 固定资产清理 Disposal of fixed assets 固定资产合计 Total Fixed Assets

无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS:

无形资产 Intangible assets

长期待摊费用 Long-term deferred expenses 其他长期资产 Other long-term assets

无形资产及其他资产合计 Total intangible assets and other assets

递延税项 Deferred tax

递延税款借项 Deferred tax debit 资产总计 TOTAL ASSETS

负债及所有者权益（或股东权益） LIABILITIES AND OWNER`S EQUITY

流动负债： CURRENT LIABILITIES 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable

预收账款 Advances from customers

应付工资 Accrued payroll

应付福利费 Accrued Employee’s welfare expenses 应付股利 Dividends payable 未交税金 Taxes payable

其他应交款 Other taxes and expenses payable 其他应付款 Other payables 预提费用 Accrued expenses 预提负债 Provisions

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

其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： LONG-TERM LIABILITIES： 长期借款 Long-term loans 应付债券 Bonds payable

长期应付款 Long-term accounts payable 专项应付款 Specific accounts payable 其他长期负债 Other long-term liabilities 长期负债合计 Total long-term liabilities 递延税项： Deferred tax 递延税款贷项 Deferred tax credit 负债合计 Total other liabilities

所有者权益：（或股东权益） OWNER`S EQUITY 实收资本（或股本） Paid-in capital

减：已归还投资 Less：Investments returned 实收资本（或股本）净额 Paid-in capital-net 资本公积 Capital surplus 盈余公积 Surplus from profits

其中：法定公益金 Including：statutory public welfare fund 未分配利润 Undistributed profit

所有者权益（或股东权益）合计 Total owner`s equity

负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY

损益表 Profit and Loss Statement 一、营业收入 Income from main

减：营业成本 Less：Cost of main operation 营业税金及附加 Tax and additional expense 二、经营利润 Income from main operation

加：其他业务利润 Add：Income from other operation 减：营业费用 Less：Operating expense 管理费用 General and administrative expense 财务费用 Financial expense 三、营业利润 Operating Income 加：投资收益 Add：Investment income 补贴收入 Income from subsidies 营业外收入 Non-operating income

减：营业外支出 Less：Non-operating expense

四、利润总额 Income before tax 减：所得税 Less：Income tax 五、净利润 NET INCOME

会计 accounting 税收会计 tax accounting 社会会计

social accounting 高级会计

senior accountant 铁路会计

railway accounting 管理会计

management accounting 国际会计

international accounting 预算会计

government and nonoperating organization accounting 财务会计

financial accounting 企业会计

business accounting 应收帐款文员

Accounts Receivable Clerk

代理商，经纪人接受应收帐款做为短期借贷担保的人或公司 A person or firm that accepts accounts receivable as security for short - term loans. 应收账款

account receivable

当旅馆女老板来收账时，发觉旅客已乘黑夜溜走了。

When the owner of the hotel came to collect the money she found that her guests had done a moonlight.

我已完成了我的义务，阁下也应照办，请按所附旧帐额度立即用支票清偿为荷。

I’’ve done my part.Won’’t you do yours and send me your check in payment of the enclosed old account?

我已完成了我的义务，阁下也应照办，请按所附旧帐额度立即用支票清偿为荷？

I have done my part.Will not you do yours - and send me your check in payment of the enclosed old account? 同函奉上销售帐单一份，贵公司应收净款1，260美元。 Enclosed we wait on you with the account sales,net proceeds$1,260.00,to your account. 应收票据 bills receivable

经检查帐目，发现贵方应收往来差额款10万元，为此我们同函奉上汇票一张。祈查收。

You will find on inspection thereof that there is a balance in your favour of$100,000for which we enclose a draft. 经检查帐目，发现贵方应收往来差额款10万元，为此我们同函奉上汇票一张。祈查收。

You will find on inspection thereof that there be a balance in your favour of$100,000for which we enclose a draft. 资产 assets 有形资产 tangible assets 国有资产

state - owned property 专项资产 specific assets 资产转让

property transfer 资产租赁 property leasing 资产拍卖 property auction 冻结资产 frozen assets. 冻结资产 frozen assets 金融资产 financial assets 期末存货 Closing stock 期初存货 opening stock 使存货过剩 glut the market 盘点存货通知

circular of stock - taking 期初存货 Opening stock 存货控制分析

Inventory Control Analyst 过多的存货

An excessive supply. 大批的玩具存货 a large stock of toys 市场存货过剩。

The market is overstocked. 【商】减少存货 inventory liquidating 无形资产

intangible assets 如商誉和专利等无形资产

intangibles such as goodwill and dedication. 如商誉和专利等无形资产

Intangibles such as goodwill and dedication. 税务局：对于无形资产和不动产是这样。

Tax official:yes,it does in the case of transfer of the intangible assets or immovable property. 纳税人：不动产好理解，无形资产指什么？

Taxpayer:it is easy to understand the immovable property,but what do you mean by the intangible asset? 纳税人：明白了。那租赁无形资产呐？

Taxpayer:I see.What about the leasing of intangible asset? 税务局：尽我所能吧！一般地说，提供应税业务、转让无形资产和出卖不动产都要交纳营业税。

Tax official:I will try my best.Generally speaking,the business tax is levied on the taxable service,the transfer of intangible asset and sale of the immovable property within china. 税务局：要看具体情况。如果风险共担，利益共享，则无形资产入股不纳税。只对合资企业的房产销售征税。

Tax official:it depends on concrete condition.if your company and your partner share profits,risks,and losses in proportion to respective contribution,the business tax will be exempt when you contribute in form of the right.

税务局：可以。这两种情况的税收处理是不同的。对第一种情况，其性质是转让无形资产，如果是无偿行为，则不征税。 Tax official:there are different tax treatments in the two cases.For the first case,the nature is transfer of the intangible asset,so the business tax is exempt provided it is transfer for free.

税务局：对无形资产，只要它的使用地在中国，不管有没有在中国设有机构，都要纳营业税。不动产也一样，只要它的坐落地在中国。 Tax official:if the intangible asset is used in china,the leasing operation is taxable,no matter whether the company 长期投资

a long - term investment. 长期投资

A long - term investment. 她把现金都投入到长期投资里

tied up her cash in long - term investments. 她把现金都投入到长期投资里

Tied up her cash in long - term investments.

估价现值一个公司所使用的长期投资数额和种类，包括普通股、优先股、净赢利和长期债务

The amounts and types of long - term financing used by a firm,including common stock,preferred stock,retained earnings,and long - term debt. 你应该用长远眼光看这次投资。

You should see the investment with a long - term sight.

风险投资

venture investment

智力投资的有效性

validity of intelligence investment 短期借款

short - term borrowing 短期贷款

short - term loans 短期贷款 short term loans 短期贷款

money lend for a short time 短期贷款

a short - term loan.

代理商，经纪人接受应收帐款做为短期借贷担保的人或公司 A person or firm that accepts accounts receivable as security for short - term loans.

这笔贷款将解决我们一些短期问题。

The loan will solve some of our short - term problem. (美国财政部发行的)一年以下的短期公债 treasury certificate 请求一项借款 to request a loan 借款的延期偿还 the extension of a loan 应付帐款文员

Accounting Payable Clerk 应付账款 account payable

对谁应付帐一事我们争吵了半小时，最后达成了协议。 We finally struck a bargain after half an hour of wrangling over who should pay the bill. 应付帐，应付未付帐 Account payable 应收帐款文员

Accounts Receivable Clerk

代理商，经纪人接受应收帐款做为短期借贷担保的人或公司 A person or firm that accepts accounts receivable as security for short - term loans. 到期(应付)的帐 bills payable 应收账款

account receivable 将应付的钱重新集拢起来 re - collect monies owed. 即期应付票据 note payable

为什么要缴这么多的税金呢？

Why do I have to pay so much in taxes?

虚增资本 watered capital 冒险性资本 venture capital 资本周转速度

velocity of turnover of capital 资本价值构成

value composition of capital 资本周转

turnover of capital 资本周转时间

time of turnover of capital 资本,本金 the principal sum

油供应的耗尽；投资资本的耗尽

the drawdown of oil supplies; a drawdown of investment capital. 资本技术构成

technical composition of capital 资本过剩

superabundance of capital income statement 损益表

For the Month Ended January 31,200 收入截至2000年1月31日止 less:sales returns and allowances 减去销售退回与折让 sales discounts 销售折扣 net sales 销售净收入

cost of goods sales 产品销售成本 cross profit on sales 销售毛利润 selling expenses 销售费用

administrative expenses 管理费用 net income 净利润