财务报表及分析词汇的中英文汇总
中学生消费情况调查报告
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Asts
流动资产Current Asts
货币资金Bank and Cash
短期投资Current Investment
什么是报考点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
三、利润及利润分配表Income statement and profit appropriation
一、主营业务收入Revenue
减：主营业务成本Less：Cost of Sales
主营业务税金及附加Sales Tax
二、主营业务利润(亏损以"-"填列)Gross Profit(-means loss)矩形面积公式
加：其他业务收入Add：Other operating income
减：其他业务支出Less：Other operating expen
西安考研培训
减：营业费用Selling&Distribution expen
管理费用G&A expen
财务费用Finance expen
三、营业利润(亏损以"-"填列)Profit from operation(-means loss) 加：投资收益(亏损以"-"填列)Add：Investment income
补贴收入Subsidy Income
营业外收入Non-operating income
减：营业外支出Less：Non-operating expen
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四、利润总额(亏损总额以"-"填列)Profit before Tax
减：所得税Less：Income tax
少数股东损益Minority interest
加：未确认投资损失Add：Unrealid investment loss
厦门教育网五、净利润(净亏损以"-"填列)Net profit(-means loss)
加：年初未分配利润Add：Retained profits
其他转入Other transfer-in
六、可供分配的利润Profit available for distribution(-means loss)
老友记第一季中英文字幕减：提取法定盈余公积Less：Appropriation of statutory surplus rerves
服装行业
提取法定公益金Appropriation of statutory welfare fund
提取职工奖励及福利基金Appropriation of staff incentive and welfare fund
提取储备基金Appropriation of rerve fund
提取企业发展基金Appropriation of enterpri expansion fund
利润归还投资Capital redemption
七、可供投资者分配的利润Profit available for owners'distribution
减：应付优先股股利Less：Appropriation of preference share's dividend
提取任意盈余公积Appropriation of discretionary surplus rerve
应付普通股股利Appropriation of ordinary share's dividend
转作资本(或股本)的普通股股利Transfer from ordinary share's dividend to paid in capital
八、未分配利润Retained profit after appropriation
补充资料：Supplementary Information：
1.出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments
2.自然灾害发生损失Loss from natural disaster
3.会计政策变更增加(或减少)利润总额Increa(decrea)in profit due to changes in accounting policies
4.会计估计变更增加(或减少)利润总额Increa(decrea)in profit due to changes in accounting estimates
5.债务重组损失Loss from debt restructuring
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 receivable
存货Inventory
减：存货跌价准备Less：Provision for Inventory
存货净额Net bal of Inventory
已完工尚未结算款Amount due from customer for contract work
待摊费用Deferred Expen
一年内到期的长期债权投资Long-term debt investment due within one year
一年内到期的应收融资租赁款Finance lea receivables due within one year
其他流动资产Other current asts
流动资产合计Total current asts
answers
长期投资Long-term investment
长期股权投资Long-term equity investment
委托贷款Entrusted loan receivable
我想见你 英文长期债权投资Long-term debt investment
长期投资合计Total for long-term investment
减：长期股权投资减值准备Less：Impairment for long-term equity investment
减：长期债权投资减值准备Less：Impairment for long-term debt investment
减：委托贷款减值准备Less：Provision for entrusted loan receivable
长期投资净额Net bal of long-term investment
其中：合并价差Include：Goodwill(Negative goodwill)
