<wbr id="u6bie"></wbr>

    <tt id="u6bie"></tt>
    1. <tt id="u6bie"></tt>
    2. <track id="u6bie"></track>
        1. 做財務翻譯須熟悉財務術語

          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 

          <wbr id="u6bie"></wbr>

            <tt id="u6bie"></tt>
            1. <tt id="u6bie"></tt>
            2. <track id="u6bie"></track>