如何读懂英文会计报表
一、财务报表涵盖的范围
1．资产负债表
Balance Sheet
2．利润表
Income Statement
3．现金流量表
Cash Flow Statement
4．所有者权益（或股东权益）变动表
Statement of Changes in Owners’ Equity
5．附注
Notes
二、资产负债表Balance Sheet Reading
Asts 资产
current asts 流动资产
Cash 货币资金
marketable financial asts 交易性金融资产
bills receivable 应收票据
accounts receivable 应收账款
prepayment 预付账款
interest receivable 应收利息
中国日语dividend receivable 应收股利
other accounts receivable 其他应收款
inventory 存货
non-current asts due within one year 一年内到期的非流动资产
other current asts 其他流动资产
total current asts 流动资产合计
non-current asts 非流动资产
available-for-sale financial asts 可供出售金融资产
held-to-maturity investments 持有至到期投资
long-term receivables 长期应收款
long-term equity investments 长期股权投资
investment property 投资性房地产
fixed asts 固定资产
construction in process 在建工程
engineer materials 工程物资
Balance Sheet Reading
disposal of fixed asts 固定资产清理
productive biological asts 生产性生物资产
cartoonist
oil and gas asts 油气资产
intangible asts 无形资产
R&D expens 开发支出
goodwill 商誉
long-term deferred expens 长期待摊费用
deferred tax asts 递延所得税资产
other non-current asts 其他非流动性资产
total non-current asts 非流动资产合计
total asts 资产总计
liabilities and owner’s equity 负债和所有者权益
current liabilities 流动负债
short-term loan 短期借款
marketable financial liabilities 交易性金融负债
bills payable 应付票据
cropaccounts payable 应付账款
account received in advance 预收款项
外研社阅读大赛employee benefits payable 应付职工薪酬
taxes payable 应交税费
interest payable 应付利息
dividend payable 应付股利
other account payable 其他应付款
non-current liabilities due within one year 一年内到期的非流动负债
other current liabilities 其他流动负债
total current liabilities 流动负债合计
non-current liabilities 非流动负债
long-term loan 长期借款
bond payable 应付债券
long-term account payable 长期应付款
specific account payable 专项应付款
estimated liabilities 预计负债
deferred tax liabilities 递延所得税负债
other non-current liabilities 其他非流动负债
total non-current liabilities 非流动负债合计
total liabilities 负债合计
owner’s equity （or shareholder’s equity） 所有者权益（或股东权益）
paid-in capital (share capital) 实收资本（股本）
capital rerve 资本公积
less: treasury share 减：库存股
surplus rerve 盈余公积
undistributed profit （or retained earnings） 未分配利润
total owner’s equity （or shareholder’s equity） 所有者权益（或股东权益）合计
total liabilities and owner’s equity （or shareholder’s equity） 负债和所有者权益（或股东权益）总计
三、利润表Income Statement Reading
I. operating income 1、营业收入
less: operating costs 减：营业成本
sales taxes and surcharges 营业税金及附加
lling expens 销售费用
G & A expens 管理费用
financial expens 财务费用
impairment loss of asts 资产减值损失
add: gains or loss on fair value changes (- means loss)
加：公允价值变动收益（损失以“﹣”填列）
in addition toinvestment income 投资收益
include: investment income from associates and joint-ventures其中：对联营企业和合营企业的投资收益
II. operating profit 2、营业利润
add: non-operating revenue 加：营业外收入
westwoodless: non-operating expens 减：营业外支出
include: loss on the disposal of non-current asts 其中：非流动资产处置损失
III. profit before tax 3、利润总额
less: income tax expens 减：所得税费用
IV. net profit 4、净利润
V. EPS 5、每股收益
i. basic EPS （一）基本每股收益
ii. diluted EPS （二）稀释每股收益
VI. other comprehensive income 6、其他综合收益
VII. total comprehensive income 7、综合收益总和
四、现金流量表Cash Flow Statement Reading
蒂朵I.cash flows from operating activities
1、经营活动产生的现金流量
cash receipts from the sale of goods and the rendering of rvices thewolf
销售商品、提供劳务收到的现金
receipts of tax refunds
收到的税费返还
other cash receipts relating to operating activities
收到其他与经营活动有关的现金
total cash inflows from operating activities
经营活动现金流入小计
cash payments for goods purchad and rvices received
购买商品、接受劳务支付的现金
cash payments to and on behalf of employees
支付给职工以及为职工支付的现金
payments of all types of taxes
支付的各项税费
other cash payments relating to operating activities
支付其他与经营活动有关的现金
total cash outflows for operating activities
经营活动现金流出小计
net cash flows from operating activities
经营活动产生的现金流量净额
II.cash flows from investing activities
2、投资活动产生的现金流量
cash receipts from disposals and returns of investments
收回投资收到的现金
美国2016大选cash receipts from returns on investments
取得投资收益收到的现金
net cash receipts from disposals of fixed asts, intangible asts and other long-term asts
处置固定资产、无形资产和其他长期资产收回的现金净额
net cash receipts from disposals of subsidiaries and other business units
处置子公司及其他营业单位收到的现金净额
