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翻譯需要了解的基本財務(wù)知識和術(shù)語(yǔ)
發(fā)起人：eging　　回復數：0　　瀏覽數：3717　　最后更新：2018/9/30 19:04:29 by eging

發(fā)表新帖 　帖子排序：
2018/9/30 19:04:26
eging





角　　色：管理員
發(fā) 帖 數：3730
注冊時(shí)間：2015/6/5
翻譯需要了解的基本財務(wù)知識和術(shù)語(yǔ)
作為一個(gè)工程技術(shù)翻譯，也需要了解一些財務(wù)的相關(guān)知識和術(shù)語(yǔ)，如財務(wù)的三大報表，資產(chǎn)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(guān)術(shù)語(yǔ)，幾種常用的衡量一個(gè)公司經(jīng)營(yíng)好壞的財務(wù)比率。下面分期介紹財務(wù)知識和術(shù)語(yǔ)。

資產(chǎn)負債表（Assets less liabilities = owners' equity）

資產(chǎn)
Assets

流動(dòng)資產(chǎn)：
Current assets

貨幣資金
Cash

交易性金融資產(chǎn)
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(dòng)資產(chǎn)
non-current assets due within one year

其他流動(dòng)資產(chǎn)
Other current assets

流動(dòng)資產(chǎn)合計
Total current assets

非流動(dòng)資產(chǎn)：
Non-current assets

可供出售金融資產(chǎn)
financial assets available for selling

持有至到期的投資
investment held until it is due

長(cháng)期應收款
long term account receivables

長(cháng)期股權投資
long term equity investment

投資性房地產(chǎn)
real estate for investment

固定資產(chǎn)
fixed assets

在建工程
projects under construction

工程物資
construction materials

固定資產(chǎn)清理
liquidation of fixed assets

生產(chǎn)性實(shí)物資產(chǎn)
physical assets used in production

油氣資產(chǎn)
oil and gas assets

無(wú)形資產(chǎn)
intangible assets （patents, trade mark, copy right, goodwill, intellectual property rights）

開(kāi)發(fā)支出
expenditure for development

商譽(yù)
goodwill

長(cháng)期待攤費用
long-term deferred expenses

遞延所得稅資產(chǎn)
deferred income tax

其他非流動(dòng)資產(chǎn)
other non-current assets

非流動(dòng)資產(chǎn)合計
Non-current assets total

資產(chǎn)總計
Assets Total











負債及股東權益
Liabilities and shareholder's equity

流動(dòng)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(dòng)負債
non-current liabilities due in 12 months

其他流動(dòng)負債
other current liabilities

流動(dòng)負債合計
Total current liabilities

非流動(dòng)負債：
non-current liabilities

長(cháng)期借款
Long term loan

應付債券
security payable

長(cháng)期應付款
long term accounts payable

專(zhuān)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(dòng)負債
other non-current liabilities

非流動(dòng)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(shí)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

一、營(yíng)業(yè)收入
Revenue

減：營(yíng)業(yè)成本
minus: operating cost

營(yíng)業(yè)稅金及附加
Tax and surcharge

銷(xiāo)售費用
cost of goods sold

管理費用
overheads

財務(wù)費用
Finance Expense

資產(chǎn)減值損失
loss from assets depreciation

加：公允價(jià)值變動(dòng)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(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)投資收益
in which: revenue from joint venture and jointly operated enterprises

二、營(yíng)業(yè)利潤
Operating profits

加：營(yíng)業(yè)外收入
plus: revenue other than operating activities

減：營(yíng)業(yè)外支出
minus: expenditure paid for non-operating activities

其中：非流動(dòng)資產(chǎn)處置損失
in which: loss resulted from disposal of non-current assets

三、利潤總額
Total profits

減：所得稅費用
minus: income tax

四、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

五、每股收益：
earnings per share

（一）基本每股收益
basic earnings per share

（二）稀釋每股收益
diluted earnings per share



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