财务实用英语词汇:利润表和资产负债表篇

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。


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

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

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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