珍妮愛美食
Balance SheetStatement of Profit and Loss備注：會計中的報表用Statement，因為是既有數(shù)字，又有文字說明。（答案來自CPA）
雪中的歡心
你這太長了，有些自己都不大記得了，盡力幫你。資產(chǎn)負債表是Balance Sheet損益表是income statement資 產(chǎn)assets 流動資產(chǎn)： current asset 現(xiàn)金 cash銀行存款 bank deposit有價證券 security應(yīng)收票據(jù) notes receivable應(yīng)收帳款 accounts receivable減：壞帳準備 allowance for bad account預(yù)付貨款 prepaid cash其它應(yīng)收款 other accounts recivable待攤費用 deferred expense存貨 inventory減：存貨變現(xiàn)損失準備 一年內(nèi)到期的長期存款 long-term deposit in one year其它流動資產(chǎn) other current assets流動資產(chǎn)合計 total current assets長期投資: long-term investment長期投資 一年以上的投資款項 investment over 1year 固定資產(chǎn)：fixed assets 固定資產(chǎn)原價 original price減：累計折舊 accumulated depreciation固定資產(chǎn)凈值 net book value融資租入固定資產(chǎn)原值 減：累計折舊 accumulated depreciation融資租入固定資產(chǎn)凈值 固定資產(chǎn)清理 disposal of fixed assets在建工程： 在建工程 construction-in-progress無形資產(chǎn)：intangible assets 場地使用權(quán) leasehold工業(yè)產(chǎn)權(quán)及專有技術(shù) franchises and patents其它無形資產(chǎn) other intangible assets無形資產(chǎn)合計 total intangible assets其它資產(chǎn)： other assets開辦費 setting-up籌建期間匯兌損失 exchange loss遞延投資損失 deferred investment loss遞延稅款借項 debit of deferred tax其它遞延支出 other deferred expense待轉(zhuǎn)銷匯兌損失 available-for-sale exchange loss其它資產(chǎn)合計 total other assets資產(chǎn)總計 total assets負債及所得者權(quán)益 liabilities and owners' equity流動負債： current liabilities短期借款 short-term liability應(yīng)付票據(jù) notes payable應(yīng)付帳款 accounts payable應(yīng)付工資 salaries payable預(yù)收貨款 accrued accounts應(yīng)交稅金 taxes payable應(yīng)付股利 dividends payable應(yīng)付福利費 allowance payable其他應(yīng)付款 other accounts payable職工獎勵及福利基金 bonus and allowance bond一年內(nèi)到期的長期借款 short term accounts payable其它流動負債 other current liabilities流動負債合計 total current liabilities長期負債： long-term liabilities長期借款 應(yīng)付公司溢價（折價）premium/discount coporate liability中間的省略產(chǎn)品銷售收入 sales revenue其中：出口產(chǎn)品銷售收入 export goods sales revenue減：銷售折扣與折讓 less:sales allowance and discounts產(chǎn)品銷售凈額 net sales減：產(chǎn)品銷售成本 less: cost of goods sold其中：出口產(chǎn)品銷售成本 cost of exported goods sold 產(chǎn)品銷售稅金 sales tax產(chǎn)品銷售毛利 gross profit減：銷售費用 sales expense管理費用 operating expense財務(wù)費用 finance expence其中：匯兌損失（減匯兌收益） exchange loss(less exchange gain)利息支出（減利息收入） interest expense(less interest revenue)產(chǎn)品銷售利潤 net sales加：其它業(yè)務(wù)利潤 add: other income補貼收入 bonus income營業(yè)利潤 加：投資收益 add: investment gains營業(yè)外收入 extra-operating revenue減：營業(yè)外支出 ^^^^^^^^^^expense加：以前年度損益調(diào)整 利潤總額 total income減：所得稅 less: income tax凈利潤net income
jessiedido
流動資產(chǎn) CURRENT ASSETS：現(xiàn)金 Cash on hand銀行存款 Cash in bank有價證券 Marketable securitiea應(yīng)收票據(jù) Notes receivable應(yīng)收帳款 Accounts receivable壞帳準備 Provision for bad debts預(yù)付帳款 Advances to suppliers其他應(yīng)收款 Other receivables待攤費用 Deferred and prepaid expenses存貨 Inventories存貨變現(xiàn)損失準備 Provision for loss on realization of inventory一年內(nèi)到期的長期債券投資 Long-term investments maturing within one year其他流動資產(chǎn) Other current assets長期投資 Long-term in vestments一年以上的應(yīng)收款項 Receivables collectable after one year固定資產(chǎn)： FIXED ASSETS:固定資產(chǎn)原價 Fixed assets-cost累計折舊 Accumulated depreciation固定資產(chǎn)凈值 Fixed assets-net value固定資產(chǎn)清理 Disposal of fixed assets在建工程 Construction in progress無形資產(chǎn) INTANGIBLE ASSETS:場地使用權(quán) Land occupancy right工業(yè)產(chǎn)權(quán)及專有技術(shù) Proprietary technology and patents其他無形資產(chǎn) Other intangibles assets其他資產(chǎn)： OTHER ASSETS開辦費 Organization expenses籌建期間匯兌損失 Exchange loss during start-up peried遞延投資損失 Deferred loss on investments遞延稅款借項 Deferred taxes debit其他遞延支出 Other deferred expenses待轉(zhuǎn)銷匯兌損失 Unamortized cxehange loss流動負債 CURRENT LIABILITIES:短期借款 Short term loans應(yīng)付票據(jù) Notes payable應(yīng)付帳款 Accounts payable應(yīng)付工資 Accrued payroll應(yīng)交稅金 Taxes payable應(yīng)付利潤 Dividends payable預(yù)收貨款 Advances from customers其他應(yīng)付款 Other payables預(yù)提費用 Accrued expenses應(yīng)付福利費 Staff and workers bonus and welfare fund一年內(nèi)到期的長期負債 Long-term liabitities due within one year其他流動負債 Other current liabilities長期負債 LING-TERMLIABILITIES長期借款 Ling-term loans應(yīng)付公司債 Debentures payable應(yīng)付公司債溢價（折價） Premium(discount)on debentures payable一年以上的應(yīng)付款項 Payables due after one year其他負債 OTHER LIABILITES籌建期間匯兌收益 Exchange gain during start-up period遞延投資收益 Deferred gain on investments遞延稅款貸項 Deferred taxes credit其他遞延貸項 Other deferred credit待轉(zhuǎn)銷匯兌收益 Unamortized exchange gain所有者權(quán)益： OWNERS' EQUITY實收資本 Paid in capital其中：中方投資 Including:Chinese investment其中：外方投資 Including:Foreign investment已歸還投資 Investment returned資本公積 Capital surplus儲備基金 Reserve fund企業(yè)發(fā)展基金 Enterprise expansion fund利潤歸還投資 Profits capitalised on return of investment本年利潤 current year profit未分配利潤 Undistributed profits主營業(yè)務(wù)收入 Revenue from main operation主營業(yè)務(wù)成本 Cost of main operation主營業(yè)務(wù)稅金及附加 Tax and additional duty of main operation主營業(yè)務(wù)利潤 Income from main operation其他業(yè)務(wù)利潤 Incom from other operation營業(yè)費用 Operating expense管理費用 General and administrative expense 財務(wù)費用 Financial expense利息支出 Interest expense匯兌損失 Exchange loss營業(yè)利潤 Operating Income投資收益 Investment income營業(yè)外收入 Non-operating income營業(yè)外支出 Non operating expense利潤總額 Income before tax所得稅 income tax凈利潤 Net income
草菜一家
都是財經(jīng)專用詞匯啊資產(chǎn)負債表 balance sheet 損益表 income statement 有翻譯成 profit and loss statement 的 不建議使用----------------其他專業(yè)詞匯·public relations — 公共關(guān)系 ·feasibility study — 可行性研究 ·operating profits — 營運利潤 ·interest rate — 利率 ·black hole — 黑洞·agricultural subsidy — 農(nóng)業(yè)補貼 ·Doha talks — 多哈回合談判 ·merger of equals — 對等合并 ·government-run procurement — 政府采購 ·one-off charge — 一次性費用 ·face value — 票面價值 ·balance sheet — 資產(chǎn)負債表 ·free-floating currency — 自由浮動的貨幣 ·the Group of Seven — 七國集團 ·cross-border deal - 跨境交易 ·keep pace with the times - 與時俱進 ·tit-for-tat - 以牙還牙 ·Customer Relationship Management - 客戶關(guān)系管理 ·direct flight - 直航 ·tariff retaliation - 關(guān)稅報復(fù) ·food security — 食品安全 ·currency trader - 外匯交易商 ·obesity — 肥胖癥 ·auction of bad loan — 壞賬拍賣 ·discretionary spending — 可自由支配的開支 ·steel tariff - 鋼鐵關(guān)稅 ·discrimination – 歧視 ·mortgage lending - 抵押貸款 ·hair shirt - 苦行衣 ·floor-based trading system - 場內(nèi)交易系統(tǒng) ·mutual fund - 共同基金 ·tax break - 稅務(wù)減免 ·merger and acquisition — 并購 ·spammer – 垃圾郵件發(fā)送者 ·independent auditing board — 獨立審計委員會 ·theft of state property — 吞占國有資產(chǎn) ·protectionism - 保護主義 ·chief ethics officer — 首席道德官 ·smartphone — 智能手機 ·flexible exchange rate — 靈活匯率 ·currency intervention — 貨幣干涉
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