whjmzv财务报表专业英语词汇.doc

精选优质文档-----倾情为你奉上-+懒惰是很奇怪的东西，它使你以为那是安逸，是休息，是福气；但实际上它所给你的是无聊，是倦怠，是消沉;它剥夺你对前途的希望，割断你和别人之间的友情，使你心胸日渐狭窄，对人生也越来越怀疑—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   0 2009-2-23 23:12:15 61.51.91.* 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 re。