【正文】 e of thumb 經(jīng)驗(yàn)法 contribution margin 邊際貢獻(xiàn) deferred ine 遞延收入 finance lease 融資租賃 cash equivalents 現(xiàn)金等價(jià)物 operating lease 經(jīng)營(yíng)租賃 capital appreciation 資本增值 amortization 分?jǐn)俰ncremental budget 增量預(yù)算 zero based budget 零基預(yù)算 continuous budget 滾動(dòng)預(yù)算 deferred tax 遞延稅款 permanent difference 永久性差異 timing difference 時(shí)間性差異flow through method 應(yīng)付稅款法 events after balance sheet date 資產(chǎn)負(fù)債表日后事項(xiàng) return on investment (ROI) 投資回報(bào)率 profit before interest and tax 息稅前利潤(rùn) profit margin 利潤(rùn)率 retrospective application 追溯調(diào)整法 prospective application 未來適用法 英文會(huì)計(jì)報(bào)表 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 (minus interest ine) 　　　　　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 資產(chǎn)負(fù)債表 BALANCE SHEET資產(chǎn)ASSETS 流動(dòng)資產(chǎn)CURRENT ASSETS 現(xiàn)金Cash on hand 　 備用金Pretty cash 　銀行存款Cash in banks 　有價(jià)證券Marketable receivable 　 應(yīng)收票據(jù)Notes receivable 　應(yīng)收帳款A(yù)ccounts receivable 　減：壞帳準(zhǔn)備Less：allowance for bad debts 　 預(yù)付貨款Prepaymentssupplies 　內(nèi)部往來Interpany accounts 　 其他應(yīng)收款Other receivables 　待攤費(fèi)用Prepaid and deferred expenses存貨Inventories 減：存貨變現(xiàn)損失準(zhǔn)備： Less：allowance on inventory reduction to market 　已轉(zhuǎn)未完工生產(chǎn)成本　　Transferred in production cost transforming 　一年內(nèi)到期的長(zhǎng)期投資　Matured long time investments within a year 　　流動(dòng)資產(chǎn)合計(jì)Total current assets 長(zhǎng)期投資： LONG TERM INVESTMENT長(zhǎng)期投資Long term investments　 撥付所屬資金Funds to burnchs 　一年以上的應(yīng)收款項(xiàng)Accounts receivable over a year 固定資產(chǎn)： FIXED ASSETS 　固定資產(chǎn)原價(jià)Fixed assetscost 　 減：累計(jì)折舊Less: accumulated depreciation 　固定資產(chǎn)凈值Fixed assetsnet value 　 固定資產(chǎn)清理Disposal of fixed assets 融資租入固定資產(chǎn)原價(jià)：Fixed assetscost on financial lease 　減：融資租入固定資產(chǎn)折舊Less：accumulated depreciation 融資租入固定資產(chǎn)凈值：Fixed　assetsnet value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 　無形資產(chǎn)INTANGIBLE ASSETS場(chǎng)地使用權(quán)Right to the use of a site 　工業(yè)產(chǎn)權(quán)及專有技術(shù)Industrial property right and patents 其他無形資產(chǎn)Other　intangibles 　無形資產(chǎn)合計(jì)Total intangible assets 其它資產(chǎn)OTHER ASSETS 　 開辦費(fèi)Organization expenses 　遞延投資損失Deferred investment籌建期間匯兌損失Exchange losses during organization period losses 　遞延稅款借項(xiàng)Debit side of deferred tax 　其他遞延支出Other deferred expenditures 　待轉(zhuǎn)銷匯兌損益Prepaid and deferred exchange loss 　其他遞延借款Debit side of other deferred 　其他資產(chǎn)合計(jì)Total other Assets 　資產(chǎn)總計(jì)TOTAL ASSETS 負(fù)債及所有者權(quán)LIABILITIES AND CAPITAL 流動(dòng)負(fù)債：CURRENT LIABILITIES 　短期借款Short term loans 　應(yīng)付票據(jù)Notes payable 　應(yīng)付帳款A(yù)ccounts payable 　內(nèi)部往來Interpany accounts 　預(yù)收貨款I(lǐng)tems received in advancesupplies 　應(yīng)付工資Accrued payroll 　應(yīng)交稅金Taxes payable 　應(yīng)付股利Dividends payable 　其他應(yīng)付款Other payables 　預(yù)提費(fèi)用Accrued expenses 　職工獎(jiǎng)勵(lì)及福利費(fèi)用Bonus and welfare funds 　一年內(nèi)到期的長(zhǎng)期負(fù)債Matured long term liabilities within a year 　其他流動(dòng)負(fù)債Other current liabilities 　　流動(dòng)負(fù)債合計(jì)Total current liabilities 長(zhǎng)期負(fù)債：LONG TERM LIABILITIES 　長(zhǎng)期借款long term loans 　應(yīng)付公司債Bonds payable 　應(yīng)公司債溢價(jià)（折價(jià)）Premium on bonds payable（discount）　一年以上的應(yīng)付款項(xiàng)Accounts payable over a year 　 長(zhǎng)期負(fù)債合計(jì)：Total long term liabilities 其他負(fù)債： OTHER LIABILITIES 　籌建期間匯兌收益Exchange gains during organization period 　遞延投資收益Deferred investment gains 　 遞延稅款貸項(xiàng)Credit side of deferred tax 　其他遞延貸項(xiàng)Credit side of other tax 　 待轉(zhuǎn)