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            作者:江苏翻译小编(南京翻译公司) 发布时间:2021-05-19 16:33???? 浏览量:
            作为一名合格的翻译,我们需要对各领域都有所了解,今天就给大家分享一些财务的相关知识和术语,如财务的三大报表,资产负债表(Balance Sheet)、损益表(income statement)和现金流量表(statement of cash flow)的结构和相关术语,几种常用的衡量一个公司经营好坏的财务比率。下面介绍财务知识和术语。 

            资产负债表 Assets less liabilities = owners' equity 
            资产 Assets 
            流动资产 Current assets 
            货币资金 Cash 
            交易性金融资产 Transaction financial assets (stocks, bonds) 
            应收票据 Notes receivable 
            应收账款 Accounts receivable 
            预付账款 Prepayment (downpayment) 
            应收利息 Interest receivable 
            应收股利 Dividends receivable 
            其他应收款 Other account receivables 
            存货 Inventory 
            一年内到期的非流动资产 Non-current assets due within one year 
            其他流动资产 Other current assets 
            流动资产合计 Total current assets 
            非流动资产 Non-current assets 
            可供出售金融资产 Financial assets available for selling 
            持有至到期的投资 Investment held until it is due 
            长期应收款 Long term account receivables 
            长期股权投资 Long term equity investment 
            投资性房地产 Real estate for investment 
            固定资产 Fixed assets 
            在建工程 Projects under construction 
            工程物资 Construction materials 
            固定资产清理 Liquidation of fixed assets 
            生产性实物资产 Physical assets used in production 
            油气资产 Oil and gas assets 
            无形资产 Intangible assets (patents, trade mark, copy right, goodwill, intellectual property rights) 
            开发支出 Expenditure for development 
            商誉 Goodwill 
            长期待摊费用 Long-term deferred expenses 
            递延所得税资产 Deferred income tax 
            其他非流动资产 Other non-current assets 
            非流动资产合计 Non-current assets total 
            资产总计 Assets total

            负债及股东权益 Liabilities and shareholder's equity 
            流动负债 Current liabilities 
            短期借款 Short term loan 
            交易性金融负债 Transaction financial property 
            应付票据 Note payable 
            应付账款 Account payable 
            预收款项 Prepayment from customers 
            应付职工薪酬 Compensation payable 
            应交税费 Tax payable 
            应付利息 Interest payable 
            应付股利 Dividend payable 
            其他应付款 Other accounts payable 
            一年内到期的非流动负债 Non-current liabilities due in 12 months 
            其他流动负债 Other current liabilities 
            流动负债合计 Total current liabilities 
            非流动负债 Non-current liabilities 
            长期借款 Long term loan 
            应付债券 Security payable 
            长期应付款 Long term accounts payable 
            专项应付款 Special accounts payable 
            预计负债 Estimated liabilities 
            递延所得税负债 Liabilities of deferred income tax 
            其他非流动负债 Other non-current liabilities 
            非流动负债合计 Total non-current liabilities 
            负债合计 Total liabilities 
            所有者权益(或股东权益)Owners' equity (or shareholders' equity) 
            实收资本(或股本) Paid in Capital (or share capital) 
            资本公积 Capital reserve 
            减:库存股 Minus: treasury stock 
            盈余公积 Surplus accumulation fund 
            未分配利润 Unappropriated profit 
            外币报表折算差额 Difference from conversion of foreign currency statement 
            归属于母公司所有者权益合计 Total owner's equity assigned to parent company 
            少数股东权益 Equity of minor shareholders 
            所有者权益(或股东权益)合计 Total owner's equity (or shareholders' equity) 
            负债和所有者权益(或股东权益)总计 Total owner's liabilities (or shareholders' equity) 

            损益表 Income statement
            项 目 Items 
            营业收入 Revenue 
            减:营业成本 Minus: operating cost 
            营业税金及附加 Tax and surcharge 
            销售费用 Cost of goods sold 
            管理费用 Overheads 
            财务费用 Finance expense 
            资产减值损失 Loss from assets depreciation 
            加:公允价值变动收益(损失以“-”号表示) Plus: revenue from changes of fair value assets (loss indicated with -) 
            投资收益(损失以“-”号表示) Revenue from investment(loss indicated with -) 
            其中:对联营企业和合营企业投资收益 In which: revenue from joint venture and jointly operated enterprises 
            营业利润 Operating profits 
            加:营业外收入 Plus: revenue other than operating activities 
            减:营业外支出 Minus: expenditure paid for non-operating activities 
            其中:非流动资产处置损失 In which: loss resulted from disposal of non-current assets 
            利润总额 Total profits 
            减:所得税费用 Minus: income tax 
            净利润 Net profits 
            归属于母公司所有者的损益 Profits and loss be assigned to shareholders of the parent company 
            少数股东损益 Profits and loss for minor shareholders 
            每股收益 Earnings per share 
            基本每股收益 Basic earnings per share 
            稀释每股收益 Diluted earnings per share 

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