態(tài)版-1500.jpg "上海專(zhuān)業(yè)翻譯公司")
| 翻譯需要了解的基本財務(wù)知識和術(shù)語(yǔ) | |
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發(fā)起人：eging 回復數：0 瀏覽數：3720 最后更新：2018/9/30 19:04:29 by eging |
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eging 發(fā)表于 2018/9/30 19:04:26
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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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