財務報表英漢對照翻譯
發表時間:2019/09/23 00:00:00 瀏覽次數:2307
Balance Sheet 資產負債表
|
資產
|
Asset
|
負債及所有者權益
|
Liabilities and owner’s equity
|
|
流動資產
|
Current Assets
|
流動負債
|
Current Liabilities
|
|
貨幣資金
|
Currency funds
|
短期借款
|
Short-term Borrowings
|
|
短期投資
|
Short-term Investment
|
應付票據
|
Bill Payable
|
|
應收票據
|
Bill Receivable
|
應付帳款
|
Accounts Payable
|
|
應收股利
|
Dividend Receivable
|
預收帳款
|
Accounts Payable in advance
|
|
應收利息
|
Interest Receivable
|
應付工資
|
Wages Payable
|
|
應收帳款
|
Accounts Receivable
|
應付福利費
|
Welfare Payable
|
|
其他應收款
|
Other Accounts Receivable
|
應付股利
|
Dividend Payable
|
|
預付帳款
|
Prepaid Accounts
|
未交稅金
|
Unpaid Taxes
|
|
應收補貼款
|
Subsidy Receivable
|
其他未交款
|
Other Unpaid Accounts
|
|
存貨
|
Inventories
|
其他應付款
|
Other Accounts Payable
|
|
待攤費用
|
Amortization Costs
|
預提費用
|
Withholding Costs
|
|
其他流動資產
|
Other Current Assets
|
預計負債
|
Projected Liabilities
|
|
流動資產合計
|
Total Current Assets
|
其他流動負債
|
Other Current Liabilities
|
|
長期投資
|
Long-term Investment
|
|
|
|
長期股權投資
|
Long-term Equity Investment
|
流動負債合計
|
Total Current Liabilities
|
|
長期債權投資
|
Long-term debt Investment
|
長期負債
|
Long-term Liabilities
|
|
長期投資合計
|
Total Long-term Investment
|
長期借款
|
Long-term Borrowings
|
|
固定資產
|
Fixed Assets
|
應付債券
|
Bond Payable
|
|
固定資產原價
|
The original price fixed assets
|
長期應付款
|
Long-term Accounts Payable
|
|
累計折舊
|
Accumulated depreciation
|
專項應付款
|
Special Accounts Payable
|
|
固定資產凈值
|
Net fixed assets
|
其他長期負債
|
Other Long-term Liabilities
|
|
工程物資
|
Engineering Material
|
長期負債合計
|
Total Long-term Liabilities
|
|
在建工程
|
Project Under Construction
|
遞延稅款
|
Deferred Taxes
|
|
固定資產清理
|
Fixed Asset liquidation
|
遞延稅款貸項
|
Deferred Taxes Credit
|
|
固定資產合計
|
Total Fixed Assets
|
負債合計
|
Total Liabilities
|
|
無形資產
|
Intangible Assets
|
所有者權益
|
Owners’ Equity
|
|
長期待攤費用
|
Long-term Amortization Costs
|
實收資本
|
Paid-in Capital
|
|
其他長期資產
|
Other Long-term Assets
|
已歸還投資
|
Has been returned to investment
|
|
其他資產合計
|
Total Other Assets
|
實收資本凈額
|
Net Paid-in Capital
|
|
遞延稅款
|
Deferred Taxes
|
資本公積
|
Capital Reserve
|
|
遞延稅款借項
|
Deferred Taxes Debit
|
盈余公積
|
Surplus Reserves
|
|
資產合計
|
Total Assets
|
未分配利潤
|
Undistributed Profit
|
|
|
|
所有者權益合計
|
Total Owners’ Equity
|
|
|
|
負債及所有者權益合計
|
Total Liabilities and Owners’ Equity
|
利潤表Profit Statement
|
主營業務收入
|
Main Operating Revenue
|
|
主營業務成本
|
Main Operating Cost
|
|
主營業務稅金及附加
|
Main Operating Taxes
|
|
主營業務利潤
|
Main Operating Profit
|
|
其他業務利潤
|
Other Operating Profit
|
|
營業費用
|
Operating Expenses
|
|
管理費用
|
Administrative Expenses
|
|
財務費用
|
Finance Expenses
|
|
營業利潤
|
Operating Profit
|
|
投資收益
|
Investment Income
|
|
補貼收入
|
Subsidy Income
|
|
營業外收入
|
Non-operating Income
|
|
營業外支出
|
Non-operating Expense
|
|
利潤總額
|
Total Profit
|
|
所得稅
|
Income Taxes
|
|
凈利潤
|
Net Profit
|
