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        作者:江蘇翻譯小編(南京翻譯公司) 發布時間:2021-05-19 16:33???? 瀏覽量:
        作為一名合格的翻譯,我們需要對各領域都有所了解,今天就給大家分享一些財務的相關知識和術語,如財務的三大報表,資產負債表(Balance Sheet)、損益表(income statement)和現金流量表(statement of cash flow)的結構和相關術語,幾種常用的衡量一個公司經營好壞的財務比率。下面介紹財務知識和術語。 

        資產負債表 Assets less liabilities = owners' equity 
        資產 Assets 
        流動資產 Current assets 
        貨幣資金 Cash 
        交易性金融資產 Transaction financial assets (stocks, bonds) 
        應收票據 Notes receivable 
        應收賬款 Accounts receivable 
        預付賬款 Prepayment (downpayment) 
        應收利息 Interest receivable 
        應收股利 Dividends receivable 
        其他應收款 Other account receivables 
        存貨 Inventory 
        一年內到期的非流動資產 Non-current assets due within one year 
        其他流動資產 Other current assets 
        流動資產合計 Total current assets 
        非流動資產 Non-current assets 
        可供出售金融資產 Financial assets available for selling 
        持有至到期的投資 Investment held until it is due 
        長期應收款 Long term account receivables 
        長期股權投資 Long term equity investment 
        投資性房地產 Real estate for investment 
        固定資產 Fixed assets 
        在建工程 Projects under construction 
        工程物資 Construction materials 
        固定資產清理 Liquidation of fixed assets 
        生產性實物資產 Physical assets used in production 
        油氣資產 Oil and gas assets 
        無形資產 Intangible assets (patents, trade mark, copy right, goodwill, intellectual property rights) 
        開發支出 Expenditure for development 
        商譽 Goodwill 
        長期待攤費用 Long-term deferred expenses 
        遞延所得稅資產 Deferred income tax 
        其他非流動資產 Other non-current assets 
        非流動資產合計 Non-current assets total 
        資產總計 Assets total

        負債及股東權益 Liabilities and shareholder's equity 
        流動負債 Current liabilities 
        短期借款 Short term loan 
        交易性金融負債 Transaction financial property 
        應付票據 Note payable 
        應付賬款 Account payable 
        預收款項 Prepayment from customers 
        應付職工薪酬 Compensation payable 
        應交稅費 Tax payable 
        應付利息 Interest payable 
        應付股利 Dividend payable 
        其他應付款 Other accounts payable 
        一年內到期的非流動負債 Non-current liabilities due in 12 months 
        其他流動負債 Other current liabilities 
        流動負債合計 Total current liabilities 
        非流動負債 Non-current liabilities 
        長期借款 Long term loan 
        應付債券 Security payable 
        長期應付款 Long term accounts payable 
        專項應付款 Special accounts payable 
        預計負債 Estimated liabilities 
        遞延所得稅負債 Liabilities of deferred income tax 
        其他非流動負債 Other non-current liabilities 
        非流動負債合計 Total non-current liabilities 
        負債合計 Total liabilities 
        所有者權益(或股東權益)Owners' equity (or shareholders' equity) 
        實收資本(或股本) Paid in Capital (or share capital) 
        資本公積 Capital reserve 
        減:庫存股 Minus: treasury stock 
        盈余公積 Surplus accumulation fund 
        未分配利潤 Unappropriated profit 
        外幣報表折算差額 Difference from conversion of foreign currency statement 
        歸屬于母公司所有者權益合計 Total owner's equity assigned to parent company 
        少數股東權益 Equity of minor shareholders 
        所有者權益(或股東權益)合計 Total owner's equity (or shareholders' equity) 
        負債和所有者權益(或股東權益)總計 Total owner's liabilities (or shareholders' equity) 

        損益表 Income statement
        項 目 Items 
        營業收入 Revenue 
        減:營業成本 Minus: operating cost 
        營業稅金及附加 Tax and surcharge 
        銷售費用 Cost of goods sold 
        管理費用 Overheads 
        財務費用 Finance expense 
        資產減值損失 Loss from assets depreciation 
        加:公允價值變動收益(損失以“-”號表示) Plus: revenue from changes of fair value assets (loss indicated with -) 
        投資收益(損失以“-”號表示) Revenue from investment(loss indicated with -) 
        其中:對聯營企業和合營企業投資收益 In which: revenue from joint venture and jointly operated enterprises 
        營業利潤 Operating profits 
        加:營業外收入 Plus: revenue other than operating activities 
        減:營業外支出 Minus: expenditure paid for non-operating activities 
        其中:非流動資產處置損失 In which: loss resulted from disposal of non-current assets 
        利潤總額 Total profits 
        減:所得稅費用 Minus: income tax 
        凈利潤 Net profits 
        歸屬于母公司所有者的損益 Profits and loss be assigned to shareholders of the parent company 
        少數股東損益 Profits and loss for minor shareholders 
        每股收益 Earnings per share 
        基本每股收益 Basic earnings per share 
        稀釋每股收益 Diluted earnings per share