作為一名合格的翻譯，我們需要對(duì)各領(lǐng)域都有所了解，今天就給大家分享一些財(cái)務(wù)的相關(guān)知識(shí)和術(shù)語(yǔ)，如財(cái)務(wù)的三大報(bào)表，資產(chǎn)負(fù)債表（Balance Sheet）、損益表（income statement）和現(xiàn)金流量表（statement of cash flow）的結(jié)構(gòu)和相關(guān)術(shù)語(yǔ)，幾種常用的衡量一個(gè)公司經(jīng)營(yíng)好壞的財(cái)務(wù)比率。下面介紹財(cái)務(wù)知識(shí)和術(shù)語(yǔ)。 

 

資產(chǎn)負(fù)債表 Assets less liabilities = owners' equity 

 

資產(chǎn) Assets 

 

流動(dòng)資產(chǎn) Current assets 

 

貨幣資金 Cash 

 

交易性金融資產(chǎn) Transaction financial assets (stocks, bonds) 

 

應(yīng)收票據(jù) Notes receivable 

 

應(yīng)收賬款 Accounts receivable 

 

預(yù)付賬款 Prepayment (downpayment) 

 

應(yīng)收利息 Interest receivable 

 

應(yīng)收股利 Dividends receivable 

 

其他應(yīng)收款 Other account receivables 

 

存貨 Inventory 

 

一年內(nèi)到期的非流動(dòng)資產(chǎn) Non-current assets due within one year 

 

其他流動(dòng)資產(chǎn) Other current assets 

 

流動(dòng)資產(chǎn)合計(jì) Total current assets 

 

非流動(dòng)資產(chǎn) Non-current assets 

 

可供出售金融資產(chǎn) Financial assets available for selling 

 

持有至到期的投資 Investment held until it is due 

 

長(zhǎng)期應(yīng)收款 Long term account receivables 

 

長(zhǎng)期股權(quán)投資 Long term equity investment 

 

投資性房地產(chǎn) Real estate for investment 

 

固定資產(chǎn) Fixed assets 

 

在建工程 Projects under construction 

 

工程物資 Construction materials 

 

固定資產(chǎn)清理 Liquidation of fixed assets 

 

生產(chǎn)性實(shí)物資產(chǎn) Physical assets used in production 

 

油氣資產(chǎn) Oil and gas assets 

 

無(wú)形資產(chǎn) Intangible assets （patents, trade mark, copy right, goodwill, intellectual property rights） 

 

開發(fā)支出 Expenditure for development 

 

商譽(yù) Goodwill 

 

長(zhǎng)期待攤費(fèi)用 Long-term deferred expenses 

 

遞延所得稅資產(chǎn) Deferred income tax 

 

其他非流動(dòng)資產(chǎn) Other non-current assets 

 

非流動(dòng)資產(chǎn)合計(jì) Non-current assets total 

 

資產(chǎn)總計(jì) Assets total

負(fù)債及股東權(quán)益 Liabilities and shareholder's equity 

 

損益表 Income statement

 

項(xiàng) 目 Items 

 

營(yíng)業(yè)收入 Revenue 

 

減：營(yíng)業(yè)成本 Minus: operating cost 

 

營(yíng)業(yè)稅金及附加 Tax and surcharge 

 

銷售費(fèi)用 Cost of goods sold 

 

管理費(fèi)用 Overheads 

 

財(cái)務(wù)費(fèi)用 Finance expense 

 

資產(chǎn)減值損失 Loss from assets depreciation 

 

加：公允價(jià)值變動(dòng)收益（損失以“-”號(hào)表示） Plus: revenue from changes of fair value assets (loss indicated with -) 

 

投資收益（損失以“-”號(hào)表示） Revenue from investment(loss indicated with -) 

 

其中：對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)投資收益 In which: revenue from joint venture and jointly operated enterprises 

 

營(yíng)業(yè)利潤(rùn) Operating profits 

 

加：營(yíng)業(yè)外收入 Plus: revenue other than operating activities 

 

減：營(yíng)業(yè)外支出 Minus: expenditure paid for non-operating activities 

 

其中：非流動(dòng)資產(chǎn)處置損失 In which: loss resulted from disposal of non-current assets 

 

利潤(rùn)總額 Total profits 

 

減：所得稅費(fèi)用 Minus: income tax 

 

凈利潤(rùn) 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(shù)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