会计财务金融专业术语财务报表中英对照例文.docx

会计财务金融专业术语财务报表中英对照 主要专业术语中英文对照表 会计 会计估计Accounting estimates 会计分期Accounting period 会计政策Accounting policies 会计确认Accounting recognition 会计处理Accounting treatment 应付账款Accounts payable 应收账款Accounts receivable 累计折旧Accumulated depreciation 调整事项Adjusting events 摊销费用Amortization expense 公平交易Arms-length transaction 资产Assets 资产减值损失Assets impairment loss 联营公司Associates 可供出售金融资产Available-for-sale financial assets 坏账准备Bad debt provision 年初余额Balance at the beginning of year 年末余额Balance at the end of year 资产负债表Balance sheet 银行存款Bank deposit 基本每股收益Basic earnings per share 应收票据Bills receivable 账面价值Book value 借款费用Borrowing costs 企业合并Business combination 营业税金及附加Business taxes and surcharges 计量Calculation/Calculate 资本公积Capital reserve 资本化Capitalization/Capitalized 现金流量Cash flows 库存现金Cash on hand 公允价值变动Change in fair value 股东权益变动表Changes in equity 可比性Comparability 混合金融工具Compound financial instruments 代销商品Consignment goods 合并资产负债表Consolidated balance sheet 合并利润表Consolidated income statement 合并股东权益变动表Consolidated statement of changes in equity 建造合同Construction contract 在建工程Construction in progress 或有资产Contingent asset 或有负债Contingent liability 可转换公司债券Convertible notes 会计差错更正Correction of accounting errors 成本法Cost method 主营业务成本Cost of sales from principal activities 贷Credit 货币计量Currency measurement 流动资产Current assets 流动负债Current liabilities 借Debit 债务重组Debt restructuring 递延收益Deferred income 递延所得税Deferred tax 递延所得税资产Deferred tax assets 递延所得税负债Deferred tax liabilities 折旧Depreciation 稀释每股收益Diluted earnings per share 直接费用Direct costs 直接人工Direct labour 直接材料Direct materials 直接法Direct method 披露Disclosure 折现系数Discount factor 折现率Discount rate 任意盈余公积Discretionary surplus reserve 处置成本Disposal costs 应付股利Dividend payable 应收股利Dividend receivable 应付职工薪酬Employee benefits payables 股权投资Equity investment 权益法Equity method 预计负债Estimated liabilities/Provision 预计使用寿命Estimated useful life 费用Expenses 公允价值Fair value 融资租赁Finance lease 金融资产Financial assets 交易性金融资产Financial assets held for trading 财务费用Financial expenses 金融工具Financial instruments 金融负债Financial liabilities 财务报告Financial reporting 筹资活动Financing activities 产成品Finished products/goods 固定资产Fixed assets 固定资产清理Fixed assets pending for disposal 境外经营Foreign operations 特许权Franchise right 记账本位币Functional currency 公允价值变动收益/（损失）Gains/Losses on changes in fair value 管理费用General and administrative expenses 持续经营Going concern 商誉Goodwill 政府补助Government grants 毛利率Gross profit ratio 担保Guarantee 持有至到期投资Held-to-maturity investment 历史成本Historical cost 可辨认性Identifiable 减值损失Impairment loss 减值准备Impairment losses 利润表Income statement 所得税Income tax 间接法Indirect method 保险费Insurance expense 无形资产Intangible assets 应付利息Interest payable 利率Interest rate 应收利息Interest receivable 集团内部销售Inter-group sales 中期财务报表Interim financial statements 存货Inventories 投资活动Investing activities 投资成本Investment cost 投资收益Investment income 投资性房地产Investment property 合营企业Joint-venture 劳务成本Labour costs 土地使用权Land use right 租赁Lease 承租人Lessee 出租人Lessor 负债Liability/Liabilities 贷款Loan 长期股权投资Long-term equity investment 长期借款Long-term loans 长期应付款Long-term payable 长期应收款Long-term receivables 少数股东权益Minority interests 净利润Net profits 非调整事项Non-adjusting events 非流动性负债Non-current liabilities 营业外支出Non-operating expenses 营业外收入Non-operating income 经营活动Operating activities 经营租赁Operating lease 营业利润Operating profit 其他资本公积Other capital reserve 其他综合收益Other comprehensive income 其他业务收入Other operating income 其他应付款Other payables 其他应收款Other receivables 所有者权益Owner’s equity 所有权Ownership 实收资本Paid-in capital 专利权Patent 资产负债表日后事项Post balance sheet events 溢价Premium 预付款Prepayment 现值Present value 以前年度损益事项Prior year profit/loss adjustment 商品Product 利润Profit 利润分配Profit appropriation 存货跌价准备Provision for diminution in value of inventories 固定资产减值准备Provision for impairment of fixed assets 损失准备Provision for loss 采购成本Purchase costs 报酬率Rate of return 原材料Raw materials 预收款项Receipts in advance 确认Recognition/Recognize 可收回金额Recoverable amount 可变现净值Recoverable value 关联交易Related party transactions 关联方Related party(ies) 租赁收入Rental income 重置成本Repla。