財務英語詞匯大全

青島翻譯公司自成立以來，公司具備多名資深財務專職翻譯，對審計報告翻譯、財務報表翻譯、公司章程翻譯、資產負債表翻譯、資產評估報告翻譯、會計報告翻譯、管理層說明書、審計證據、會計手冊、分析報告書、市場調研報告翻譯、市場報告翻譯、企業(yè)信用調查報告翻譯、財務準則翻譯等財務會計文件翻譯方面有著多年經驗，并與青島及其他省市多家會計師事務所建立長期合作關系，積累了上千個不同版本的財務審計報告翻譯模板，如需要請咨詢公司電話80915972.

以下是公司譯員整理出的最常見的財務方面的英語翻譯詞匯，僅供參考
一、企業(yè)財務會計報表封面 FINANCIAL REPORT COVER

　　報表所屬期間之期末時間點 Period Ended

　　所屬月份 Reporting Period

　　報出日期 Submit Date

　　記賬本位幣幣種 Local Reporting Currency

　　審核人 Verifier

　　填表人 Preparer

　　二、資產負債表 Balance Sheet

　　資產 Assets

　　流動資產 Current Assets

　　貨幣資金 Bank and Cash

　　短期投資 Current Investment

　　一年內到期委托貸款 Entrusted loan receivable due within one year

　　減：一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year

　　減：短期投資跌價準備 Less: Impairment for current investment

　　短期投資凈額 Net bal of current investment

　　應收票據 Notes receivable

　　應收股利 Dividend receivable

　　應收利息 Interest receivable

　　應收賬款 Account receivable

　　減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable

　　應收賬款凈額 Net bal of Account receivable

　　其他應收款 Other receivable

　　減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable

　　其他應收款凈額 Net bal of Other receivable

　　預付賬款 Prepayment

　　應收補貼款 Subsidy receivable

　　存貨 Inventory

　　減：存貨跌價準備 Less: Provision for Inventory

　　存貨凈額 Net bal of Inventory

　　已完工尚未結算款 Amount due from customer for contract work

　　待攤費用 Deferred Expense

　　一年內到期的長期債權投資 Long-term debt investment due within one year

　　一年內到期的應收融資租賃款 Finance lease receivables due within one year

　　其他流動資產 Other current assets

　　流動資產合計 Total current assets

　　長期投資 Long-term investment

　　長期股權投資 Long-term equity investment

　　委托貸款 Entrusted loan receivable

　　長期債權投資 Long-term debt investment

　　長期投資合計 Total for long-term investment

　　減：長期股權投資減值準備 Less: Impairment for long-term equity investment

　　減：長期債權投資減值準備 Less: Impairment for long-term debt investment

　　減：委托貸款減值準備 Less: Provision for entrusted loan receivable

　　長期投資凈額 Net bal of long-term investment

　　其中：合并價差 Include: Goodwill (Negative goodwill)

　　固定資產 Fixed assets

　　固定資產原值 Cost

　　減：累計折舊 Less: Accumulated Depreciation

　　固定資產凈值 Net bal

　　減：固定資產減值準備 Less: Impairment for fixed assets

　　固定資產凈額 NBV of fixed assets

　　工程物資 Material holds for construction of fixed assets

　　在建工程 Construction in progress

　　減：在建工程減值準備 Less: Impairment for construction in progress

　　在建工程凈額 Net bal of construction in progress

　　固定資產清理 Fixed assets to be disposed of

　　固定資產合計 Total fixed assets

　　無形資產及其他資產 Other assets & 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 Long-term 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 non-current assets

　　無形及其他長期資產合計 Total other assets & intangible assets

　　遞延稅項 Deferred Tax

　　遞延稅款借項 Deferred Tax assets

　　資產總計 Total assets

　　負債及所有者(或股東)權益 Liability & Equity

　　流動負債 Current liability

　　短期借款 Short-term loans

　　應付票據 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 Long-term 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 Long-term liability

　　長期借款 Long-term loans

　　應付債券 Bonds payable

　　長期應付款 Long-term payable

　　專項應付款 Grants & Subsidies received

　　其他長期負債 Other long-term liability

　　長期負債合計 Total long-term liability

　　遞延稅項 Deferred Tax

　　遞延稅款貸項 Deferred Tax liabilities

　　負債合計 Total liability

　　少數(shù)股東權益 Minority interests

　　所有者權益(或股東權益) Owners' Equity

　　實收資本(或股本) Paid in capital

　　減;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 & Equity

　　三、利潤及利潤分配表 Income statement and profit appropriation

　　1、主營業(yè)務收入 Revenue

　　減：主營業(yè)務成本 Less: Cost of Sales

　　主營業(yè)務稅金及附加 Sales Tax

　　2、主營業(yè)務利潤(虧損以"-"填列) Gross Profit ( - means loss)

　　加：其他業(yè)務收入 Add: Other operating income

　　減：其他業(yè)務支出 Less: Other operating expense

　　減：營業(yè)費用 Selling & Distribution expense

　　管理費用 G&A expense

　　財務費用 Finance expense

　　3、營業(yè)利潤(虧損以"-"填列) Profit from operation ( - means loss)

　　加：投資收益(虧損以"-"填列) Add: Investment income

　　補貼收入 Subsidy Income

　　營業(yè)外收入 Non-operating income

　　減：營業(yè)外支出 Less: Non-operating expense

　　4、利潤總額(虧損總額以"-"填列) Profit before Tax

　　減：所得稅 Less: Income tax

　　少數(shù)股東損益 Minority interest

　　加：未確認投資損失 Add: Unrealised investment losses

　　5、凈利潤(凈虧損以"-"填列) Net profit ( - means loss)

　　加：年初未分配利潤 Add: Retained profits

　　其他轉入 Other transfer-in

　　6、可供分配的利潤 Profit available for distribution( - means loss)

　　減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves

　　提取法定公益金 Appropriation of statutory welfare fund

　　提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund

　　提取儲備基金 Appropriation of reserve fund

　　提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund

　　利潤歸還投資 Capital redemption

　　7、可供投資者分配的利潤 Profit available for owners' distribution

　　減：應付優(yōu)先股股利 Less: Appropriation of preference share's dividend

　　提取任意盈余公積 Appropriation of discretionary surplus reserve

　　應付普通股股利 Appropriation of ordinary share's dividend

　　轉作資本(或股本)的普通股股利 Transfer from ordinary share's dividend to paid in capital

　　8、未分配利潤 Retained profit after appropriation

　　補充資料： Supplementary Information:

　　1. 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments

　　2. 自然災害發(fā)生損失 Losses from natural disaster

　　3. 會計政策變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting policies

　　4. 會計估計變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting estimates

　　5. 債務重組損失 Losses from debt restructuring