財務報表相關英語詞匯(參考版)
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【正文】 Distribution expense 管理費用 Gamp。已歸還投資 Less: Capital redemption 實收資本(或股本)凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認投資損失 Unrealised investment losses 未分配利潤 Retained profits after appropriation 其中：本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve 所有者(或股東)權益合計 Total Equity 負債及所有者(或股東)權益合計 Total Liability amp。 Equity 流動負債 Current liability 短期借款 Shortterm loans 應付票據(jù) Notes payable 應付賬款 Accounts payable 已結算尚未完工款 預收賬款 Advance from customers 應付工資 Payroll payable 應付福利費 Welfare payable 應付股利 Dividend payable 應交稅金 Taxes payable 其他應交款 Other fees payable 其他應付款 Other payable 預提費用 Accrued Expense 預計負債 Provision 遞延收益 Deferred Revenue 一年內到期的長期負債 Longterm liability due within one year 其他流動負債 Other current liability 流動負債合計 Total current liability 長期負債 Longterm liability 長期借款 Longterm loans 應付債券 Bonds payable 長期應付款 Longterm payable 專項應付款 Grants amp。 Intangible assets 無形資產 Intangible assets 減：無形資產減值準備 Less: Impairment for intangible assets 無形資產凈額 Net bal of intangible assets 長期待攤費用 Longterm deferred expense 融資租賃——未擔保余值 Finance lease – Unguaranteed residual values 融資租賃——應收融資租賃款 Finance lease – Receivables 其他長期資產 Other noncurrent assets 無形及其他長期資產合計 Total other assets amp。 Oacute。n al fondo de reversi243。n這個詞我沒有接觸過，應該是命名的意思。n：Factoring是英語，應該是貸款保收, 應收帳款讓售的意思。Oacute。Oacute。Oacute。Oacute。^| You have to believe, there is a way. The ancients said: the kingdom of heaven is trying to enter. Only when the reluctant step by step to go to it 39。s time, must be managed to get one step down, only have struggled to achieve it. Guo Ge TechDirector’s report 董事會報告書 For the year ended 31 December 2005 截至2005年12月31日止Financial statement 財務報表Principal activity 主要業(yè)務Investment holding 投資控股方Related party關聯(lián)方Results and appropriation業(yè)務及分派Ine statement收入報表Remend the payment of a dividend建議派發(fā)股息Fixed as
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