會計報表術(shù)語中英文對照(已改無錯字)
2022-07-28 18:20:21 本頁面
【正文】 物業(yè)Goodwill 商譽Other intangible assets 其他無形資產(chǎn)Availableforsale investments 可供出售投資Prepayments for acquisition of properties 收購物業(yè)預(yù)付款項fair value公允價值Property, plant and equipment 物業(yè)、廠房及設(shè)備或財產(chǎn)、廠房及設(shè)備或固定資產(chǎn)Fixed Assets固定資產(chǎn)Plant Assets廠房資產(chǎn)Lease prepayments預(yù)付租金Intangible assets無形資產(chǎn)Deferred tax assets 遞延稅/遞延稅項資產(chǎn)Total assets資產(chǎn)合計Liabilities負債 Current liabilities流動負債Shortterm bank loans短期銀行借款Current maturities of longterm bank loans一年內(nèi)到期的長期銀行借款A(yù)ccounts and bills payable應(yīng)付賬款及應(yīng)付票據(jù)Accrued expenses and other payables預(yù)提費用及其他應(yīng)付款Total current liabilities流動負債合計Longterm bank loans, less current maturities Deferred ine Deferred tax liabilities長期銀行借款，減一年內(nèi)到期的長期銀行貸款Deferred ine遞延收入Deferred tax liabilities遞延稅Financial Net Debt凈金融負債Total liabilities負債合計Commitments and contingencies資本承諾及或有負債 三、股東權(quán)益Donated shares 捐贈股票Additional paidin capital 資本公積Statutory reserves 法定公積Retained earnings 未分配利潤Accumulated other prehensiveine累積其他綜合所得Treasury shares庫存股票Total shareholders’ equity股東權(quán)益合計Equity股東權(quán)益、所有者權(quán)益、凈資產(chǎn)Shareholder’s EquityStockholder39。s EquityOwner39。s Equity股東權(quán)益、所有者權(quán)益Total liabilities and shareholders’ equity負債和股東權(quán)益合計Capital and reserves attributable to the Company’s equity holders本公司權(quán)益持有人應(yīng)占資本及儲備Issued capital已發(fā)行股本Share capital股本Reserves儲備Cash reserves現(xiàn)金儲備Inerim dividend中期股息Proposed dividend擬派股息Proposed special dividend擬派末期股息Proposed special dividend擬派特別股息Proposed final special dividend擬派末期特別股息Convertible bonds可換股債券Shareholders’ fund股東資金四、現(xiàn)金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 經(jīng)營活動產(chǎn)生的現(xiàn)金流Net cash provided by / (used in) operating activities經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Net ine /loss 凈利潤或損失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 凈利潤之現(xiàn)金調(diào)整項：Depreciation and amortization 折舊及攤銷Addition of bad
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