银行资产负债表中英文对照
1 资产assets
11~ 12 流动资产current assets
111 现金及约当现金cash and cash equivalents
1111 库存现金cash on hand
1112 零用金/周转金petty cash/revolving funds
1113 银行存款cash in banks
1116 在途现金cash in transit
1117 约当现金cash equivalents
1118 其它现金及约当现金other cash and cash equivalents
112 短期投资short-term investment
1121 短期投资-股票short-term investments - stock
1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds
1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds
1128 短期投资-其它short-term investments - other
1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market
113 应收票据notes receivable
1131 应收票据notes receivable
1132 应收票据贴现discounted notes receivable
1137 应收票据-关系人notes receivable - related parties
1138 其它应收票据other notes receivable
1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable
114 应收帐款accounts receivable
1141 应收帐款accounts receivable
1142 应收分期帐款installment accounts receivable
1147 应收帐款-关系人accounts receivable - related parties
1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable
118 其它应收款other receivables
1181 应收出售远汇款forward exchange contract receivable
1182 应收远汇款-外币forward exchange contract receivable - foreign currencies
1183 买卖远汇折价discount on forward ex-change contract
1184 应收收益earned revenue receivable
1185 应收退税款income tax refund receivable
1187 其它应收款- 关系人other receivables - related parties
1188 其它应收款- 其它other receivables - other
1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables
121~122 存货inventories
1211 商品存货merchandise inventory
1212 寄销商品consigned goods
1213 在途商品goods in transit
1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods
1222 寄销制成品consigned finished goods
1223 副产品by-products
1224 在制品work in process
1225 委外加工work in process - outsourced
1226 原料raw materials
1227 物料supplies
1228 在途原物料materials and supplies in transit
1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses
1251 预付薪资prepaid payroll
1252 预付租金prepaid rents
1253 预付保险费prepaid insurance
1254 用品盘存office supplies
1255 预付所得税prepaid income tax
1258 其它预付费用other prepaid expenses
126 预付款项prepayments
1261 预付货款prepayment for purchases
1268 其它预付款项other prepayments
128~129 其它流动资产other current assets
1281 进项税额VAT paid ( or input tax)
1282 留抵税额excess VAT paid (or overpaid VAT)
1283 暂付款temporary payments
1284 代付款payment on behalf of others
1285 员工借支advances to employees
1286 存出保证金refundable deposits
1287 受限制存款certificate of deposit-restricted
1291 递延所得税资产deferred income tax assets
1292 递延兑换损失deferred foreign exchange losses
1293 业主(股东)往来owners(stockholders) current account
1294 同业往来current account with others
1298 其它流动资产-其它other current assets - other
13 基金及长期投资funds and long-term investments
131 基金funds
1311 偿债基金redemption fund (or sinking fund)
1312 改良及扩充基金fund for improvement and expansion
1313 意外损失准备基金contingency fund
1314 退休基金pension fund
1318 其它基金other funds
132 长期投资long-term investments
1321 长期股权投资long-term equity investments
1322 长期债券投资long-term bond investments
1323 长期不动产投资long-term real estate in-vestments
1324 人寿保险现金解约价值cash surrender value of life insurance
1328 其它长期投资other long-term investments
1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments
14~ 15 固定资产property , plant, and equipment
141 土地land
1411 土地land
1418 土地-重估增值land - revaluation increments
142 土地改良物land improvements
1421 土地改良物land improvements
1428 土地改良物-重估增值land improvements - revaluation increments 1429 累积折旧-土地改良物accumulated depreciation - land improvements 143 房屋及建物buildings
1431 房屋及建物buildings
1438 房屋及建物-重估增值buildings -revaluation increments
1439 累积折旧-房屋及建物accumulated depreciation - buildings
144~146 机(器)具及设备machinery and equipment
1441 机(器)具machinery
1448 机(器)具-重估增值machinery - revaluation increments
1449 累积折旧-机(器)具accumulated depreciation - machinery
151 租赁资产leased assets
1511 租赁资产leased assets
1519 累积折旧-租赁资产accumulated depreciation - leased assets
152 租赁权益改良leasehold improvements
1521 租赁权益改良leasehold improvements
1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements
156 未完工程及预付购置设备款construction in progress and prepayments for equipment
1561 未完工程construction in progress
1562 预付购置设备款prepayment for equipment
158 杂项固定资产miscellaneous property, plant, and equipment
1581 杂项固定资产miscellaneous property, plant, and equipment
1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments
1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment
16 递耗资产depletable assets
161 递耗资产depletable assets
1611 天然资源natural resources
1618 天然资源-重估增值natural resources -revaluation increments
1619 累积折耗-天然资源accumulated depletion - natural resources
17 无形资产intangible assets
171 商标权trademarks
1711 商标权trademarks
172 专利权patents
1721 专利权patents
173 特许权franchise
1731 特许权franchise
174 著作权copyright
1741 著作权copyright
175 计算机软件computer software
1751 计算机软件computer software cost
176 商誉goodwill
1761 商誉goodwill
177 开办费organization costs
1771 开办费organization costs
178 其它无形资产other intangibles
1781 递延退休金成本deferred pension costs
1782 租赁权益改良leasehold improvements
1788 其它无形资产-其它other intangible assets - other
18 其它资产other assets
181 递延资产deferred assets
1811 债券发行成本deferred bond issuance costs
1812 长期预付租金long-term prepaid rent
1813 长期预付保险费long-term prepaid insurance
1814 递延所得税资产deferred income tax assets
1815 预付退休金prepaid pension cost
1818 其它递延资产other deferred assets
182 闲置资产idle assets
1821 闲置资产idle assets
184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables
1841 长期应收票据long-term notes receivable
1842 长期应收帐款long-term accounts receivable
1843 催收帐款overdue receivables
1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties
1848 其它长期应收款项other long-term receivables
1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables
185 出租资产assets leased to others
1851 出租资产assets leased to others
1858 出租资产-重估增值assets leased to others - incremental value from revaluation
1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出保证金refundable deposit
1861 存出保证金refundable deposits
188 杂项资产miscellaneous assets
1881 受限制存款certificate of deposit - restricted
1888 杂项资产-其它miscellaneous assets - other
2 负债liabilities
21~ 22 流动负债current liabilities
211 短期借款short-term borrowings(debt)
2111 银行透支bank overdraft
2112 银行借款bank loan
2114 短期借款-业主short-term borrowings - owners
2115 短期借款-员工short-term borrowings - employees
2117 短期借款-关系人short-term borrowings- related parties
2118 短期借款-其它short-term borrowings - other
212 应付短期票券short-term notes and bills payable
2121 应付商业本票commercial paper payable
2122 银行承兑汇票bank acceptance
2128 其它应付短期票券other short-term notes and bills payable
2129 应付短期票券折价discount on short-term notes and bills payable
213 应付票据notes payable
2131 应付票据notes payable
2137 应付票据-关系人notes payable - related parties
2138 其它应付票据other notes payable
214 应付帐款accounts pay able
2141 应付帐款accounts payable
2147 应付帐款-关系人accounts payable - related parties
216 应付所得税income taxes payable
2161 应付所得税income tax payable
217 应付费用accrued expenses
2171 应付薪工accrued payroll
2172 应付租金accrued rent payable
2173 应付利息accrued interest payable
2174 应付营业税accrued VAT payable
2175 应付税捐-其它accrued taxes payable- other
2178 其它应付费用other accrued expenses payable
218~219 其它应付款other payables
2181 应付购入远汇款forward exchange contract payable
2182 应付远汇款-外币forward exchange contract payable - foreign currencies
2183 买卖远汇溢价premium on forward exchange contract
2184 应付土地房屋款payables on land and building purchased
2185 应付设备款Payables on equipment
2187 其它应付款-关系人other payables - related parties
2191 应付股利dividend payable
2192 应付红利bonus payable
2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款-其它other payables - other
226 预收款项advance receipts
2261 预收货款sales revenue received in advance
2262 预收收入revenue received in advance
2268 其它预收款other advance receipts
227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion
2272 一年或一营业周期内到期长期借款long-term loans payable - current portion
2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle
2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion
2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion
228~229 其它流动负债other current liabilities
2281 销项税额VAT received(or output tax)
2283 暂收款temporary receipts
2284 代收款receipts under custody
2285 估计售后服务/保固负债estimated warranty liabilities
2291 递延所得税负债deferred income tax liabilities
2292 递延兑换利益deferred foreign exchange gain
2293 业主(股东)往来owners current account
2294 同业往来current account with others
2298 其它流动负债-其它other current liabilities - others
23 长期负债long-term liabilities
231 应付公司债corporate bonds payable
2311 应付公司债corporate bonds payable
2319 应付公司债溢(折)价premium(discount) on corporate bonds payable 232 长期借款long-term loans payable
2321 长期银行借款long-term loans payable - bank
2324 长期借款-业主long-term loans payable - owners
2325 长期借款-员工long-term loans payable - employees
2327 长期借款-关系人long-term loans payable - related parties
2328 长期借款-其它long-term loans payable - other
233 长期应付票据及款项long-term notes and accounts payable
2331 长期应付票据long-term notes payable
2332 长期应付帐款long-term accounts pay-able
2333 长期应付租赁负债long-term capital lease liabilities
2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties
2338 其它长期应付款项other long-term payables
234 估计应付土地增值税accrued liabilities for land value increment tax 2341 估计应付土地增值税estimated accrued land value incremental tax pay-able
235 应计退休金负债accrued pension liabilities
2351 应计退休金负债accrued pension liabilities
238 其它长期负债other long-term liabilities
2388 其它长期负债-其它other long-term liabilities - other
28 其它负债other liabilities
281 递延负债deferred liabilities
2811 递延收入deferred revenue
2814 递延所得税负债deferred income tax liabilities
2818 其它递延负债other deferred liabilities
286 存入保证金deposits received
2861 存入保证金guarantee deposit received
288 杂项负债miscellaneous liabilities
2888 杂项负债-其它miscellaneous liabilities
财务报表词汇
Turnover 营业额
Other operating income其他经营收入
General and administrative expenses一般及行政开支
Loss from operations经营亏损
Finance costs融资成本
Loss before taxation除税前亏损
Taxation税项
Loss after taxation除税后亏损
Minority interests少数股东权益
Net loss for the period期内亏损净额
Loss per share (HK cent) Basic每股亏损（港仙）基本Non-current assets非流动资产
Current assets流动资产
Current liabilities 流动负债
Net current liabilities 流动负债净额
Total assets less current liabilities 总资产减流动负债Non-current liabilities非流动负债
consolidated profit and loss account 综合损益帐consolidated balance sheets 综合资产负债表Attributable to: Equity holders of the parent
下列人仕应占：母公司股权持有人
Loss attributable to shareholders 股东应占亏损Prepaid lease payment 预付租金
Goodwill 商誉
Inventories 存货
Trade and other receivables, deposits and prepayment 应收帐款及其他应收款项、按金及预付款项
Loans and interest receivables 贷款及应收利息Pledged bank deposit 已抵押银行存款
Bank balances and cash 银行结存及现金
Segment results 分类业绩
Unallocated expenses 不分类开支
Realized (loss) on investment in securities
证券投资之变现（亏损）
At beginning of year 年初
Revaluation deficit charged to profit and loss account 於损益账中扣除之重估减值
At balance sheet date 於结算日
Additions 添置
Accumulated amortisation 累计摊销
Net book value 账面净值
Raw materials 原料
Work in progress 在制品
Finished goods 制成品
Trade and bills receivables 应收账款及应收票据Provision for doubtful debts 呆账拨备
Cash and bank balances 现金及银行结存
Time deposits 定期储蓄
Bank overdrafts, unsecured 银行透支、无抵押
Trust receipt loans, unsecured 信托收据贷款、无抵押Current portion of bank loans 银行贷款之短期部份Purchase consideration 收购之对价
Issue of new shares 发行新股
Surplus in fair value of shares issued 发行股份之溢价
Fair value of consideration 收购之公允价值
Direct costs relating to the acquisition settled in cash
有关收购之直接现金成本
Total acquisition costs 总收购成本
Fair value of acquired net assets and intangible assets
购入之净资产及无形资产之公允价值
Surplus on revaluation before reclassification
重新分类前之重估盈余
Exchange adjustments 滙兑调整
Written back on disposals 因出售而拨回
Written back of impairment loss on disposals因出售而拨回减值亏损Freehold 永久业权
Demand deposits and current deposits 活期及往来账户存款
Savings deposits 储蓄存款
Time, call and notice deposits 定期、即期及短期通知存款
Negative fair value of derivatives 衍生工具的负公允价值
Designated at fair value through profit or loss
指定为通过损益以反映公允价值
Non-trading 非交易用途
Certificates of Deposit Issued 已发行存款证
Depreciation allowances in excess of related depreciation
折旧免税额超过有关折旧
Cash flow hedge 现金流量对冲
Non-trading debt securities issued 非交易性已发行债务证券
Interests in jointly controlled entities 於共同控制实体的权益
Derivative assets 衍生资产
Financial assets at fair value through profit or loss
按公平值列帐及於损益表处理之财务资产
Bank balances and cash 银行结余及现金
Time charter equivalent earnings 按期租合约对等基准的收入
Share of profits less losses of jointly controlled entities
应占共同控制实体溢利减亏损
Currency translation differences 汇兑差额
fair value losses of cash flow hedges 现金流量对冲的公平值亏损
Net loss recognised directly in equity 在权益直接确认的净亏损
Shares issued upon exercise of share options
於行使认股权时发行的股份
Shares purchased by trustee of the LTIS
长期奖励计划受托人购入的股份
Shares transferred to employees upon granting of restricted share awards 於授出有限制股份奖励后转予雇员的股份
Shares issued and transferred to employees upon granting of restricted share awards
於授出有限制股份奖励后发行及转予雇员的股份
Shares transferred back to trustee upon lapse of restricted share awards 於有限制股份奖励失效后回拨至受托人的股份
Share-based compensation 以股权支付的补偿
其他还有:current ratio 流动比率=流动资产/流动负债
quick ratio 速动比率=速动资产/流动负债
debt ratio 负债比率=负债总额/资产总额
debt to equity 负债权益比率=带息负债/（负债+所有者权益）
dividend payout ratio 股息支付率=普通股股息/普通股净收益
net working capital营运资金净值=流动资产-流动负债
gross margin 毛利率=（销售收入—已销售商品成本）/销售收入
operation margin营业利润率=息税前利润（EBIT）/销售收入
profit margin 边际利润率=净利润/销售收入也叫return on sale
return on assets 资产报酬率
return on equity 权益报酬率
asset turnover 资产周转率=销售收入/资产平均余额
EPS= earning per share 每股收益
P/E=price/earning 市盈率
ROE = Return on Assets 资产报酬率
ROAE = Return on Assets Employed 占用资产报酬率
ROCE = return on capital employed 占用资本报酬率
ROC = return on capital 资本报酬率
IRR = internal return rate内部报酬率法
DCF = discount cash flow贴现现金流量法
NPV = net present value 净现值
CFROI = cash flow return on investment 投资现金流回报
EBIT = earning before interest & tax息税前收入
Net debt/total assets 有息负债率
有息负债是指扣除应付工资福利费等无利息负担后的债务
Net Gearing= Net Debt / Equity 杠杆作用, 有息负债与所有者权益的比率
有时候负债权益比是用长期负债与普通股权益相比的Depreciation and amortization 折旧和摊削
折旧费还有个说法叫committed capacity cost
amortization of deferred expenditure 递延费用摊削
Proforma = 估计/非正式。
Pro Forma这个词来源于拉丁语，原意为“列表中的事项”。现在一般指在某些假设下的调整数。比如，A公司现在（年中）收购了B公司，在A公司现在的财务报表中将列示目前的有关数据和上年的对比数据。此时就会假设A公司和B
公司本来就是合并的，以此计算出的数据更具有可对比性。还有个说法叫Proforma and before restatement。意思是：非正式及更新报告前对坏帐的拨备（Provision for Bad Debt）。但一般情况下拨备叫Reserve
Promotion and sales 营销费用，是 operating expenses 的一部分，而general and administration是一般管理费用
Turnover 营业额，traffic revenue 主营业务（这里是运输）收入，other revenue 其它收入，non-operating income/expenses 营业外收/支
Minority interests 少数股东权益
Profit attributable to shareholders 股东应占收益
the historical cost basis 历史成本法
Historical cost convention 历史成本法之惯例/公约
Principally engaged in 主营业务
Unaudited consolidated interim results 未经审计的合并期中报表
Owned assets and assets held under finance leases 自有资产及融资租赁资产 Operating lease 经营租赁
the double tax 双重征税
Tax-exempt 免税
Statutory surplus reserve 法定盈余公积金
Statutory public welfare fund 法定公益金
Discretionary surplus reserve 任意盈余公积金
Profit appropriations 利润分配
Liquidity , financial resources and capital structure 流动性、融资来源和资本结构
Capital commitment 资本支出
Inventory Turnover Ratio 存货周转率
Accounts Receivable Turnover Ratio 应收帐款周转率
The condensed consolidated financial statements 简要合并报表Unallocated Expenses 待摊费用
Interest capitalized in construction in progress 在建工程中的资本化利息
Taxable Profits 应税利润
EV = enterprise value = market capitalization + debt—cash 企业价值EBITDAR = earning before tax, interest, depreciation, amortization, and restructuring costs 除息、税、折旧及摊销前盈利
考虑时，须注意利用此指针摆脱大额摊销、折旧对盈利能力的影响。在企业最近有重组计划时这个指标更有用。
Book Value 帐面价值
Intangible Assets 无形资产
Net Asset Value 净资产值
Liquidation 清算
Coupon 票面利率
Gross Margin 毛利率
Gross Profit 总利润
YTM （Yield to Maturity）到期收益率
1资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods 1222 寄销制成品consigned finished goods
财务报表中英文对照 1.资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets
信用卡术语中英文对照 英文中文注释 account takeover侵权犯罪人假冒真实持卡者身份进行信用卡欺诈的方式之一。acquirer收单机构 acquiring bank收单行 affinity group card团体组织卡 annual membership fee 持卡人年费 approval ratio批准率 attrition信用卡用户损耗信用卡数目的减少，其形成既可能是由于持卡人客观原因， 如由于坏帐或是持卡人死亡导致损失，也可能是由于主观因素，如持卡人不再使用该等。 authorization授权 automatic stay自动中止法律禁令。当借款人提出破产请求时，债权人不得采取继续向其催收债务或是占有抵押物。 available credit可用信用额back-end processing 后台处理behavioral score行为评级billing date出单日 card issuer发卡机构card mailer信用卡送达card reissue信用卡更换cardholder agreement 持卡人协议cardholder bank持卡人银行cardholder masterfile持卡人主档案
cash advance预支现金 chargeback退单 charge off核销 chip card芯片卡 corporate card公司卡 credit analyst信用分析员 credit balance信用余额 credit card信用卡 credit limit信用限额 credit loss信用损失 credit scoring信用评分 cross-sell交叉销售 current account正常 cutoff score信用评分底线 cycle分类将持卡人进行分组，以此进行工作量分配并简化识别。cycle period循环周期在出单前对交易的借贷事项进行记录并累加的固定时间段。delinquent account违约 derogatory information 负面消息 descriptive billing描述性出单 discharge责任免除 draft laundering洗票一种信用卡欺诈形式。特约商户将并非来自于本店的信用卡交易，而是从其他渠道获得的信用卡交易发票假冒本店交易发票交给收单行。 electronic funds transfer system EFTS 电子资金转帐系统emboss凸印
负债表： 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables
完整英文版资产负债表、利润表及现金流量表 Balance Sheet 资产负债表 ITEM项目 Cash 货币资金 Short term investments短期投资 Notes receivable 应收票据 Dividend receivable应收股利 Interest receivable应收利息 Accounts receivable 应收帐款 Other receivables 其他应收款 Accounts prepaid预付帐款 Future guarantee 期货保证金 Allowance receivable 应收补贴款 Export drawback receivable应收出口退税 Inventories存货 Including: Raw materials其中：原材料 Finished goods 产成品(库存商品) Prepaid and deferred expenses 待摊费用 Unsettled G/L on current assets 待处理流动资产净损失 Long-term debenture investment falling due in a year 一年内到期的长期债权投资 Other current assets其他流动资产
Total current assets 流动资产合计 Long-term investment：长期投资： Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference *合并价差 Total long-term investment 长期投资合计 Fixed assets-cost 固定资产原价 Less: Accumulated Depreciation减：累计折旧 Fixed assets-net value 固定资产净值 Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额 Disposal of fixed assets 固定资产清理 Project material 工程物资 Construction in Progress在建工程 Unsettled G/L on fixed assets 待处理固定资产净损失 Total tangible assets 固定资产合计 Intangible assets 无形资产 Including and use rights 其中:土地使用权 Deferred assets 递延资产（长期待摊费用） Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出
信用卡术语中英文对照
信用卡术语中英文对照 英文中文注释 account takeover 帐户侵权 犯罪人假冒真实持卡者身份进行信 用卡欺诈的方式之一。 acquirer收单机构acquiring bank 收单行affinity group card 团体组织卡annual membershi p fee 持卡人年费 approval ratio 批准率 attrition信用卡用户损耗信用卡帐户数目的减少，其形成既可能是由于持卡人客观原因， 如由于坏帐或是持卡人死亡导致帐户损失，也可能是由于主观因素， 如持卡人不再使用该帐户等。
authorizatio n 授权 automatic stay 自动中止 法律禁令。当借款人提出破产请求 时，债权人不得采取继续向其催收债 务或是占有抵押物。 available credit 可用信用额back-end processing 后台处理behavioral score 行为评级billing date出单日 card issuer发卡机构 card mailer信用卡送达邮件card reissue信用卡更换cardholder agreement 持卡人协议cardholder bank 持卡人银行cardholder masterfile持卡人主档案
cash advance预支现金 chargeback退单 charge off核销 chip card芯片卡 corporate 公司卡 card credit 信用分析员 analyst credit 信用余额 balance credit card信用卡 credit limit信用限额 credit loss信用损失 credit 信用评分 scoring cross-sell交叉销售 current 正常帐户 account cutoff score信用评分底线 cycle帐户分类将持卡人帐户进行分组，以此进行工
资产负债表Balance Sheet 活期历史明细清单：Current Detailed List of History 帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额Money 余额Balance 地区Region 网点Branches 操作员Operator 界面Interface 息Interest 税Tax 工资Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务Batch Business 柜面交易Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliatio 打印柜员号printed teller sequence number
numéro imprimé de caissier 打印时间print time Temps imprimé 账号account number numéro de compte 客户名称account name nom et prénom de compte 币别currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期start date date de début 终止日期termination date / expirty date date d’expiration 交易日期trade /transaction date date de l’opération 摘要abstract extrait 交易金额transaction amount montant de l'opération 账号余额account balance solde du compte 对方账号reciprocal account number numéro de compte réciproque 对方帐户名称reciprocal account name nom de compte réciproque 操作员号operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入cash deposit dép?t en espèces 结息interest settlement règlement d'intérêt 现金支取cash withdraw retrait en espèces 中国银行的流水清单 RBS流水查询RBS Transaction inquiry enquête de transaction 终端terminal Terminal 柜员teller
工作职能中英文对照 计算机/互联网/通讯Technology/Internet 高级硬件工程师Senior Hardware Engineer 硬件工程师Hardware Engineer IC设计/应用工程师IC Design/Application Engineer 电子/电路工程师Electronics/Circuit Engineer 系统分析员System Anal yst 高级软件工程师Senior Software Engi neer 软件工程师Software Engineer 互联网软件开发工程师Internet/E-Commerce Software Engineer 多媒体/游戏开发工程师Multimedia Software/Game Development Engineer 系统工程师System Engineer ERP技术/应用顾问ERP Technical/Application Consultant 数据库工程师/管理员Database Engineer/Administrator 网站营运经理/主管Web Operations Manager/Supervi sor 网络工程师Network Engineer 系统管理员/网络管理员System Manager/Webmaster 网页设计/制作Web Designer/Production 网站策划/编辑Web Planner/Editor 信息技术经理/主管IT Manager/Supervi sor 信息技术专员IT Specialist 通信技术工程师Communicati ons Engineer 信息安全工程师Information Security Engi neer 系统集成/支持System Integration/Support 智能大厦/综合布线Intelligent Building/Structure Cabling 首席技术执行官CTO/VP Engineering 技术总监/经理T echnical Director/Manager 项目经理Project Manager 项目主管Project Supervi sor 项目执行/协调人员Project Specialist / Coordinator 技术支持经理Technical Support Manager 技术支持工程师Technical Support Engineer 品质经理QA Manager 软件测试工程师Software QA Engineer 硬件测试工程师Hardware QA Engineer 测试员Test Engineer 技术文员/助理T echnical Clerk/Assi stant 其他Other 销售Sales 销售总监Sales Director 销售经理Sales Manager 销售主管Sales Supervi sor 商务经理Business Manager 渠道/分销经理Channel/Di stribution Manager 渠道/分销主管Channel/Di stribution Supervi sor
英文会计报表:F I N A N C I A L R E P O R T C O V E R 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 所属月份Reporting Period 报出日期Submit Date 资产负债表 Balance Sheet 资产?Assets 流动资产?Current Assets 货币资金?Bank and Cash 短期投资?Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备?Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备?Less: Impairment for current investment 短期投资净额?Net bal of current investment 应收票据?Notes receivable 应收股利?Dividend receivable 应收利息 Interest receivable 应收账款?Account receivable 减：应收账款坏账准备?Less: Bad debt provision for Account receivable 应收账款净额?Net bal of Account receivable 其他应收款?Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款?Prepayment 应收补贴款?Subsidy receivable 存货?Inventory 减：存货跌价准备?Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用?Deferred Expense 一年内到期的长期债权投资?Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产?Other current assets 流动资产合计?Total current assets 长期投资 Long-term investment 长期股权投资?Long-term equity investment
中国民生银行新街口支行 China Minsheng Banking. Cop., LTD 网银体验区E-Banking Experience Zone 暂停服务，请稍后Out of Service, Please Wait 自动存取款机Automatic Withdraw/Deposit Machine 请刷卡Please Swipe Card 营业时间Business Hour 对公For Corporate 储蓄Saving 24小时自助服务24 Hour Self Service 中国银行Bank of China 新街口 对公业务CORPRATE BANKING （拼写错误） 节假日不办理Public Holiday Closed 个人业务PRIV ATE BANKING 节假日营业时间Public Holiday Opening Hours 理财服务Wealth Management 私人金融业务Personal Banking 领取汇票To draw the draft here 汇兑EXCHANGE & TRANSFER 印鉴挂失Report of lost seal 密码挂失Report of lost password 存款证明Certificate of Deposit 10元/笔/份/张RMB 10 per item 退汇Refunding 挂失止付（汇票）Loss reporting and payment stopping (draft) 存入收款人现汇账户Credit the payee’s amount of spot exchange 代售Agency sale 买汇Exchange purchase 光票托收Clean collection
ConsolidatedBalance Sheets AsofJanuary31, (Amountsin millions) 2013 2012 ASSETS资产 Current assets:流动资产： Cashandcashequivalents现金及现金等价物 Receivables, net I n v entories应收账款，净存货Prepaidexpensesand other预付账款及其他$ 7,781 6,768 43,803 1,588 $ 6,550 5,937 40,714 1,774 Totalcurrentassets流动资产总额Propertyand equipment:固定资产： Propertyand equipment固定资产 Lessaccumulated depreciation减：累计折旧 59,940 165,825 (51,896 ) 54,975 155,002 (45,399) Propertyandequipment,net固定资产净值Propertyundercapital leases: 融资租赁资产：Propertyundercapital leases Less资产减值准备 accumulatedamortization累计摊销113,929 5,899 (3,147) 109,603 5,936 (3,215) Propertyundercapitalleases,net融资租赁资产净值Goodwill商誉 Otherassets anddeferred charges其他资产和递延费用 2,752 20,497 5,987 2,721 20,651 5,456 Total assets资产总额$203,105$193,406 LIABILITIES AND EQUITY负债和所有者权益 Current liabilities:流动负债： Short-termbor r owings 短期借款 Accounts payable Accrued应付账款 liabilities Accruedincome tax es应付所得税/递延所得税负债 Long-termdebtduewithin one year一年内到期长期负债 Obligationsundercapital leasesduewithinone year一年内到期的租赁负债$ 6,805 38,080 18,808 2,211 5,587 327 $ 4,047 36,608 18,180 1,164 1,975 326 Totalcurrentliabilities流动负债总额 Long-term debt长期借款 Long-termobligationsundercapital leases 融资租赁长期负债Deferredincometaxesand other递延所得税Redeemablenoncontrolling interest可赎回非控制性权益Commitmentsand contingencies承付款项与或有负债 Equit y:股票： Common stock普通股 Capitalinexcessofpar value股本溢价 Retained earnings留存收益 Accumulatedothercomprehensiveincome(loss)累积其它综合（亏损）收益71,818 38,394 3,023 7,613 519 332 3,620 72,978 (587) 62,300 44,070 3,009 7,862 404 342 3,692 68,691 (1,410) TotalWalmart shareholders’equit y沃尔玛总股东权益Nonredeemablenoncontrolling interest非控制性权益76,343 5,395 71,315 4,446 Total equit y总权益81,73875,761 Totalliabilitiesand equity负债和权益总额$203,105$193,406 Seeaccompanying no tes.
财务报表各项目中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expenses Selling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动 Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失 Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用）
资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses
待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits
银行术语的中英文对照 引用: https://www.doczj.com/doc/5e18133241.html,/bbs/thread-569677-1-1.html 银行卡类型Card Type 银行卡号Card No 借记卡Debit Card 贷记卡Credit Card 电话银行IVR 证件号码I.D. No 注册Enrollment 证件I.D. 新密码New Password 确认密码Confirm Password 密码重置Ret Password 账户管理Account management 账户查询Account enquiry 账户概览Account summary 账户详情Account detail 交易明细查询Transaction detail enquiry 转账Transfer 定期存款Time deposit 定期账户Time deposit 活期账户Savings Account 活期一本通Passbook of Current Savings 普通活期存折Regular Passbook saving 定期一本通Passbook of Time Deposit 零存整取Installment Time Deposit 教育储蓄Education Saving 存本取息Interest Withdraw Time Deposit 准贷记卡Quasi Credit Card 账号Account No./Acc. No. 别名Nickname 账号状态Acc. Status 开户网点Acc. Open 网点Branch 开户日期Open Date 卡号Card No. 卡状态Card Status 起始日期Start Date 结束日期End Date 交易日期Transaction Date 币种Currency 钞/汇Cash/Remit 当前余额Current Balance
会计从业、初级、中级题库下载：https://www.doczj.com/doc/5e18133241.html,/ztalldown/?wenku 资产负债表中英文对照版 企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment
会计从业、初级、中级题库下载：https://www.doczj.com/doc/5e18133241.html,/ztalldown/?wenku 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets