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會計(jì)類英語單詞（3）,,福州譯國譯民翻譯公司www.ygym.org,一、企業(yè)財(cái)務(wù)會計(jì)報(bào)表封面FINANCIALREPORTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)PeriodEnded所屬月份ReportingPeriod報(bào)出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer,福州譯國譯民翻譯公司www.ygym.org,二、資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)Assets流動(dòng)資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準(zhǔn)備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價(jià)準(zhǔn)備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment,福州譯國譯民翻譯公司www.ygym.org,應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable減：應(yīng)收賬款壞賬準(zhǔn)備Less:BaddebtprovisionforAccountreceivable應(yīng)收賬款凈額NetbalofAccountreceivable其他應(yīng)收款Otherreceivable減：其他應(yīng)收款壞賬準(zhǔn)備Less:BaddebtprovisionforOtherreceivable其他應(yīng)收款凈額NetbalofOtherreceivable,福州譯國譯民翻譯公司www.ygym.org,預(yù)付賬款Prepayment應(yīng)收補(bǔ)貼款Subsidyreceivable存貨Inventory減：存貨跌價(jià)準(zhǔn)備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結(jié)算款A(yù)mountduefromcustomerforcontractwork待攤費(fèi)用DeferredExpense一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應(yīng)收融資租賃款Financeleasereceivablesduewithinoneyear其他流動(dòng)資產(chǎn)Othercurrentassets,福州譯國譯民翻譯公司www.ygym.org,流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長期投資Long-terminvestment長期股權(quán)投資Long-termequityinvestment委托貸款Entrustedloanreceivable長期債權(quán)投資Long-termdebtinvestment長期投資合計(jì)Totalforlong-terminvestment減：長期股權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termequityinvestment減：長期債權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termdebtinvestment減：委托貸款減值準(zhǔn)備Less:Provisionforentrustedloanreceivable,福州譯國譯民翻譯公司www.ygym.org,長期投資凈額Netbaloflong-terminvestment其中：合并價(jià)差I(lǐng)nclude:Goodwill(Negativegoodwill)固定資產(chǎn)Fixedassets固定資產(chǎn)原值Cost減：累計(jì)折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值Netbal減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentforfixedassets固定資產(chǎn)凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress,福州譯國譯民翻譯公司www.ygym.org,減：在建工程減值準(zhǔn)備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產(chǎn)清理Fixedassetstobedisposedof固定資產(chǎn)合計(jì)Totalfixedassets無形資產(chǎn)及其他資產(chǎn)Otherassets已歸還投資Less:Capitalredemption實(shí)收資本(或股本)凈額NetbalofPaidincapital,福州譯國譯民翻譯公司www.ygym.org,資本公積CapitalReserves盈余公積SurplusReserves其中：法定公益金Include:Statutoryreserves未確認(rèn)投資損失Unrealisedinvestmentlosses未分配利潤Retainedprofitsafterappropriation其中：本年利潤Include:Profitsfortheyear外幣報(bào)表折算差額Translationreserve所有者(或股東)權(quán)益合計(jì)TotalEquity負(fù)債及所有者(或股東)權(quán)益合計(jì)TotalLiability&Equity,福州譯國譯民翻譯公司www.ygym.org,三、利潤及利潤分配表Incomestatementandprofitappropriation一、主營業(yè)務(wù)收入Revenue減：主營業(yè)務(wù)成本Less:CostofSales主營業(yè)務(wù)稅金及附加SalesTax二、主營業(yè)務(wù)利潤(虧損以“—”填列)GrossProfit(-meansloss)加：其他業(yè)務(wù)收入Add:Otheroperatingincome減：其他業(yè)務(wù)支出Less:Otheroperatingexpense減：營業(yè)費(fèi)用Selling&Distributionexpense管理費(fèi)用G&Aexpense財(cái)務(wù)費(fèi)用Financeexpense,福州譯國譯民翻譯公司www.ygym.org,三、營業(yè)利潤(虧損以“—”填列)Profitfromoperation(-meansloss)加：投資收益(虧損以“—”填列)Add:Investmentincome補(bǔ)貼收入SubsidyIncome營業(yè)外收入Non-operatingincome減：營業(yè)外支出Less:Non-operatingexpense四、利潤總額(虧損總額以“—”填列)ProfitbeforeTax減：所得稅Less:Incometax少數(shù)股東損益Minorityinterest加：未確認(rèn)投資損失Add:Unrealisedinvestmentlosses,福州譯國譯民翻譯公司www.ygym.org,Thankyou,福州譯國譯民翻譯公司www.ygym.org,