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银行资产负债表中英文对照

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发表于 2020-7-7 13:35:52 | 显示全部楼层 |阅读模式

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银英文
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<现在开始正题了哦,认真仔细看下面正文文章>  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
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