喉管如何读懂英文会计报表

2021年1月22日发(作者：析构)
如何读懂英文会计报表

一、财务报表涵盖的范围


1
．资产负债表


Balance Sheet

2
．利润表


Income Statement

3
．现金流量表


Cash Flow Statement

4
．所有者权益（或股东权益）变动表


Statement of Changes in Owners
’
Equity

5
．附注


Notes

二、资产负债表
Balance Sheet Reading

Assets
资产


current assets
流动资产


Cash
货币资金


marketable financial assets
交易性金融资产


bills receivable
应收票据


accounts receivable
应收账款


prepayment
预付账款


interest receivable
应收利息


dividend receivable
应收股利


other accounts receivable
其他应收款


inventory
存货


non-current assets due within one year
一年内到期的非流动资产


other current assets
其他流动资产


total current assets
流动资产合计


non-current assets
非流动资产


available-for-sale financial assets
可供出售金融资产


held- to-maturity investments
持有至到期投资


long-term receivables
长期应收款


long-term equity investments
长期股权投资


investment property
投资性房地产


fixed assets
固定资产


construction in process
在建工程

engineer materials
工程物资

Balance Sheet Reading

disposal of fixed assets
固定资产清理


productive biological assets
生产性生物资产


oil and gas assets
油气资产


intangible assets
无形资产


R&D expenses
开发支出


goodwill
商誉


long-term deferred expenses
长期待摊费用


deferred tax assets
递延所得税资产


other non- current assets
其他非流动性资产


total non-current assets
非流动资产合计


total assets
资产总计


liabilities and owner
’
s equity
负债和所有者权益


current liabilities
流动负债


short-term loan
短期借款


marketable financial liabilities
交易性金融负债


bills payable
应付票据


accounts payable
应付账款


account received in advance
预收款项


employee benefits payable
应付职工薪酬


taxes payable
应交税费


interest payable
应付利息


dividend payable
应付股利


other account payable
其他应付款


non-current liabilities due within one year
一年内到期的非流动负债


other current liabilities
其他流动负债


total current liabilities
流动负债合计


non-current liabilities
非流动负债


long-term loan
长期借款


bond payable
应付债券


long-term account payable
长期应付款


specific account payable
专项应付款


estimated liabilities
预计负债


deferred tax liabilities
递延所得税负债


other non-current liabilities
其他非流动负债


total non-current liabilities
非流动负债合计


total liabilities
负债合计


owner
’
s equity
（
or shareholder
’
s equity
）

所有者权益（或股东权益）


paid-in capital (share capital)
实收资本（股本）

capital reserve
资本公积


less: treasury share
减：库存股


surplus reserve
盈余公积


undistributed profit
（
or retained earnings
）

未分配利润


total owner
’
s equity
（
or shareholder
’
s equity
）

所有者权益（或股东权益）合计


total liabilities and owner
’
s equity
（
or shareholder
’
s equity
）

负债和所有者
权益（或股东权益）总计


三、利润表
Income Statement Reading

I. operating income 1
、营业收入


less: operating costs
减：营业成本


sales taxes and surcharges
营业税金及附加


selling expenses
销售费用