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  • 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 

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