財(cái)務(wù)報(bào)表常用單詞(編輯修改稿)
2025-07-28 00:38 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 liabilities 長(zhǎng)期借款 Longterm loans payable 應(yīng)付債券 Bonds payable 長(zhǎng)期應(yīng)付款 longterm accounts payable 專項(xiàng)應(yīng)付款 Special accounts payable 其他長(zhǎng)期負(fù)債 Other longterm liabilities 其中:特準(zhǔn)儲(chǔ)備資金 Including:Special reserve fund 長(zhǎng)期負(fù)債合計(jì) Total long term liabilities 遞延稅款貸項(xiàng) Deferred taxation credit 負(fù) 債 合 計(jì) Total liabilities * 少數(shù)股東權(quán)益 Minority interests 實(shí)收資本(股本) Subscribed Capital 國(guó)家資本 National capital 集體資本 Collective capital 法人資本 Legal persons capital 其中:國(guó)有法人資本 Including:Stateowned legal persons capital 集體法人資本 Collective legal persons capital 個(gè)人資本 Personal capital 外商資本 Foreign businessmens capital 資本公積 Capital surplus 盈余公積 surplus reserve 其中:法定盈余公積 Including:statutory surplus reserve 公益金 public welfare fund 補(bǔ)充流動(dòng)資本 Supplermentary current capital * 未確認(rèn)的投資損失（以“”號(hào)填列） Unaffirmed investment loss 未分配利潤(rùn) Retained earnings 外幣報(bào)表折算差額 Converted difference in Foreign Currency Statements 所有者權(quán)益合計(jì) Total shareholders equity 負(fù)債及所有者權(quán)益總計(jì) Total Liabilities amp。 Equity 利潤(rùn)表 INCOME STATEMENT 項(xiàng) 目 ITEMS 產(chǎn)品銷售收入 Sales of products 其中：出口產(chǎn)品銷 售收入 Including：Export sales 減：銷售折扣與折讓 Less：Sales discount and allowances 產(chǎn)品銷售凈額 Net sales of products 減：產(chǎn)品銷售稅金 Less：Sales tax 產(chǎn)品銷售成本 Cost of sales 其中：出口產(chǎn)品銷售成本 Including：Cost of export sales 產(chǎn)品銷售毛利 Gross profit on sales 減：銷售費(fèi)用 Less：Selling expenses 管理費(fèi)用 General and administrative expenses 財(cái)務(wù)費(fèi)用 Financial expenses 其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihe) 匯兌損失(減匯兌收益) Exchange losses(minus exchange gains) 產(chǎn)品銷售利潤(rùn) Profit on sales 加：其他業(yè)務(wù)利潤(rùn) Add：profit from other operations 營(yíng)業(yè)利潤(rùn) Operating profit 加：投資收益 Add：Ine on investment 加：營(yíng)業(yè)外收入 Add：Nonoperating ine 減：營(yíng)業(yè)外支出 Less：Nonoperating expenses 加：以前年度損益調(diào)整 Add：adjustment of loss and gain for previous years 利潤(rùn)總額 Total profit 減：所得稅 Less：Ine tax 凈利潤(rùn) Net profit 本文來(lái)自: 人大經(jīng)濟(jì)論壇 會(huì)計(jì)與財(cái)務(wù)管理 版，詳細(xì)出處參考： 會(huì)計(jì)要素的計(jì)量屬性 basis of measurement 歷史成本 historical cost 重置成本 replacement cost 可實(shí)現(xiàn)凈值 netrealizable value 現(xiàn)值 present value 公允價(jià)值 fair value 財(cái)務(wù)報(bào)告 financial statement 資產(chǎn)負(fù)債表 Balance Sheet 利潤(rùn)表 Ine Statement 現(xiàn)金流量表 Cash Flow S
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