财务实用英语词汇:利润表和资产负债表 |
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不管你想考证还是进入外资企业或大型跨国公司,熟练掌握财务英语是一项必不可少的技能。今天我们就从最基本的财务报表列报的财务英语开始了解吧。 一、利润表相关的财务词汇 Income Statement Related Vocabulary 销售收入与成本 Sales Revenue and Cost 利润表 / 损益表:Income Statement / Profit & Loss (P&L) 营业收入 / 销售收入:Revenue / Sales Revenue 销售折扣与折让:Sales Discount and Allowance 净收入:Net Revenue 营业 / 销售成本:Cost of sales / Cost of good sold 营业税金及附加:Sales Taxes and surtax / additional tax 销售费用: Selling Expenses 管理费用:Management / Administrative Expenses 财务费用:Financial Expenses 资产减值损失:Asset Impairment Loss 公允价值变动损益:Profit & Loss on Fluctuation of Fair Market Value 投资收益/损失:Investment Income / Loss 营业利润:Sales Profit 营业外收入:Non-operating Income / Non-business Income 营业外支出:Non-operating Expenses/ Non-business Expenditures 非流动资产处置损益:Profit / Loss of Disposition of Non-current Assets 利润总额:Total Profit 所得税:Income Tax 净利润:Net Profit 二、资产负债表相关的财务词汇 Balance Sheet Related Vocabulary 资产相关的科目 Asset Related Accounts 流动资产:Current Assets 货币资金:Cash and Bank 银行存款:Bank Deposits 交易性金融资产:Transactional financial assets 应收票据:Notes Receivable 应收账款:Accounts Receivable 坏账准备:Bad Debt Reserve 预付款项:Advance Payment 其他应收款:Other Receivable 存货:Inventory 一年内到期的非流动资产:Non-current Asset Matured within One-Year 非流动资产:Non-Current Asset 固定资产:Fixed Asset 固定资产清理:Liquidation of Fixed Asset 在建工程:Construction-in-progress 无形资产:Intangible Asset 长期股权投资:long-term equity investments 可供出售金融资产:Financial assets available for sale 持有至到期投资:held-to-maturity security investment 商誉:Goodwill 长期待摊费用:Long-term Deferred Expenses 递延所得税资产:Deferred Income-tax Asset 负债相关的科目 Liability-related Accounts 流动负债:Current Liability 短期借款:Short-term Loan 应付票据:Notes Payable 应付账款:Accounts Payable 预收款项:Deposit Received 应付职工薪酬:Salary Payable 应交税费:Tax Payable 其他应付款:Other Payable 应付利息:Interest Payable 应付股利:Dividend Payable 三、一年内到期的非流动负债 Non-current Liability matured within One year 非流动负债:Non-Current Liability 长期借款:Long-term Loan 应付债券:Bond Payable 递延收益:Deferred Income 与所有者权益相关的科目 Shareholder’s Equity -related Accounts 实收资本:Paid-in Capital 资本公积:Capital Reserve 盈余公积:Earned Surplus 未分配利润:Undistributed Profit 以上只是财务英语的其中一部分,想要担任更高的职务你必然需要掌握更多的技能。 |
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