【正文】 行次 本年實(shí)際 上年實(shí)際 Item Line No. Current year actual Prior year actual 一、凈利潤(rùn) 1 ine 加：年初未分配利潤(rùn) 2 Add: Undistributed profit at the beginning 其他轉(zhuǎn)入 4 Other transferins 二、可供分配的利潤(rùn) 8 II. Profit to be distributed 減：提取法定盈余公積 9 Less: Appropriation of statutory surplus reserve 提取法定公益金 10 Appropriation of statutory public welfare fund 提取職工獎(jiǎng)勵(lì)及福利基金 11 Appropriation of employee welfare and bonus fund 提取儲(chǔ)備基金 12 Appropriation of reserve fund 提取企業(yè)發(fā)展基金 13 Appropriation of enterprise expansion fund 利潤(rùn)歸還投資 14 Profit capitalized on return of investment 三、可供投資者分配的利潤(rùn) 16 III. Profit to be distributed to investors 減：應(yīng)付優(yōu)先股股利 17 Less: Dividend payable on preferred stock 提取任意盈余公積 18 Appropriation of discretionary surplus reserve 應(yīng)付普通股股利 19 Dividend payable on mon stock 轉(zhuǎn)作資本（或股本）的普通股股利 20 Common stock dividend converted into 四、未分配利潤(rùn) 25 IV. Undistributed profit 2008年注冊(cè)會(huì)計(jì)師英語(yǔ)資料分部報(bào)表(業(yè)務(wù)分部)分部報(bào)表（業(yè)務(wù)分部） Business Segment Statement 編制單位： 年度 單位：元 Prepared by: Period: Monetary unit: RMB yuan 項(xiàng)目 業(yè)務(wù) 業(yè)務(wù) 業(yè)務(wù) …… 其他業(yè)務(wù) 抵銷 未分配項(xiàng)目 合計(jì) Item Business A Business B Business C …… Other businesses Writeoff Undistributed items total 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior year year year year year year year year year year year year year year 一、營(yíng)業(yè)收入合計(jì) I ． Total operating revenues 其中：對(duì)外營(yíng)業(yè)收入 Including: Revenue from external sales 分部間營(yíng)業(yè)收入 Revenue from intersegment sales 二、銷售成本合計(jì) II. Total costs of sales 其中：對(duì)外銷售成本 Including: Cost of external sales 分部間銷售成本 Cost of intersegment sales 三、期間費(fèi)用合計(jì) III. Total period expenses 四、營(yíng)業(yè)利潤(rùn)合計(jì) IV. Total operating profit 五、資產(chǎn)總額 V. Total assets 六、負(fù)債總額 VI. Total liabilities2008年注冊(cè)會(huì)計(jì)師英語(yǔ)資料分部報(bào)表(地區(qū)分部)分部報(bào)表（地區(qū)分部） Geographical Segment Statement 編制單位： 年度 單位：元 Prepared by: Period: Monetary unit: RMB yuan 項(xiàng)目 地區(qū) 地區(qū) 地區(qū) …… 其他地區(qū) 抵銷 未分配項(xiàng)目 合計(jì) Item Region A Region B Region C …… Other Regions Writeoff Undistributed items total 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior year year year year year year year year year year year year year year 一、營(yíng)業(yè)收入合計(jì) I ． Total operating revenues 其中：對(duì)外營(yíng)業(yè)收入 Including: Revenue from external sales 分部間營(yíng)業(yè)收入 Revenue from intersegment sales 二、銷售成本合計(jì) II. Total costs of sales 其中：對(duì)外銷售成本 Including: Cost of external sales 分部間銷售成本 Cost of intersegment sales 三、期間費(fèi)用合計(jì) III. Total period expenses 四、營(yíng)業(yè)利潤(rùn)合計(jì) IV. Total operating profit 五、資產(chǎn)總額 V. Total assets 六、負(fù)債總額 VI. Total liabilities注冊(cè)會(huì)計(jì)師考試：財(cái)會(huì)實(shí)務(wù)關(guān)于期貨的英語(yǔ)總結(jié)1. The function of futures markets is price discovery, price risk hedging, and market efficiency improving.　　期貨市場(chǎng)的功能在于價(jià)格發(fā)現(xiàn)、價(jià)格風(fēng)險(xiǎn)規(guī)避及市場(chǎng)效率提高?！　?. Futures markets provide a current consensus of knowledgeable opinions about the future price of modities or financial instruments.　　期貨市場(chǎng)提供了對(duì)商品或金融工具未來(lái)價(jià)格綜合信息所作出的市場(chǎng)判斷?！　?. Futures contracts are a promise between two parties to exchange a modity at a specified time and place in the future for a stated price.　　期貨合約是交易雙方就在未來(lái)確定的時(shí)間和地點(diǎn)，按確定的價(jià)格交換某種商品的一種承諾?！　?. Most market participants prefer to offset futures positions, rather than to make actual delivery.　　期貨市場(chǎng)的交易者大都未進(jìn)行實(shí)際交割，而是對(duì)市場(chǎng)部位對(duì)沖了結(jié)?！　?. Parties who have sold a futures contract are said to have taken a short position.　　出售期貨合約的出售者被認(rèn)為是處在市場(chǎng)空頭?！　?. Futures trading takes place only on governmentregulated exchanges.　　期貨交易只能在政府管理的交易所內(nèi)進(jìn)行?！　?. If you go short and the futures price goes up, you lose money.　　如果你賣(mài)空而期貨價(jià)格上升，你就賠錢(qián)?！　?. Futures is one of the types of financial futures.　　外匯期貨是金融期貨的一種。　　9. The futures price is not constant until the contract expires.　　直到其期貨合約到期之前，期貨價(jià)格才穩(wěn)定?！　?0. A long position involves inflows greater than outflows in a currency and a short position involved outflows greater than inflows.　　多頭是一種貨幣的流入大于流出，而空頭指一種貨幣的流出大于流入。　　11. Hedging in futures markets is synonymous with shifting risk.　　期貨市場(chǎng)上的套做交易實(shí)際上就是轉(zhuǎn)移風(fēng)險(xiǎn)?！　?2. Margin requirements ensure the performance of both parties to a futures contract.　　保證金要求是期貨合約雙方履約的保證。　　13. Margin requirements also provide traders with substantial leverage.　　保證金也給了交易商以極大的財(cái)務(wù)杠桿的便利。　　14. At the close of every trading day, the clearinghouse matches buy and sell contracts for the day.　　在每天的交易結(jié)束之后，清算所將當(dāng)天的買(mǎi)賣(mài)合約進(jìn)行撮合?！　?5. The clearinghouse informs every exchange member of their net settlement status.　　清算所將每個(gè)交易所清算成員各自的凈結(jié)算頭寸通知他們。注冊(cè)會(huì)計(jì)師考試：會(huì)計(jì)英語(yǔ)——稅務(wù)專用詞匯State Administration for Taxation 國(guó)家稅務(wù)總局　　Local Taxation bureau 地方稅務(wù)局　　Business Tax 營(yíng)業(yè)稅　　Individual Ine Tax 個(gè)人所得稅　　Ine Tax for Enterprises企業(yè)所得稅　　Ine Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投資企業(yè)和外國(guó)企業(yè)所得稅　　tax returns filing 納稅申報(bào)　　taxes payable 應(yīng)交稅金　　the assessable period for tax payment 納稅期限　　the timing of tax liability arising 納稅義務(wù)發(fā)生時(shí)間　　consolidate reporting 合并申報(bào)　　the local petent tax authority 當(dāng)?shù)刂鞴芏悇?wù)機(jī)關(guān)　　the outbound business activity 外出經(jīng)營(yíng)活動(dòng)