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，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，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。 

合肥翻譯公司

財(cái)務(wù)翻譯

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 

流動(dòng)負(fù)債 Current liabilities 

短期借款 Short term loan 

交易性金融負(fù)債 Transaction financial property 

應(yīng)付票據(jù) Note payable 

應(yīng)付賬款 Account payable 

預(yù)收款項(xiàng) Prepayment from customers 

應(yīng)付職工薪酬 Compensation payable 

應(yīng)交稅費(fèi) Tax payable 

應(yīng)付利息 Interest payable 

應(yīng)付股利 Dividend payable 

其他應(yīng)付款 Other accounts payable 

一年內(nèi)到期的非流動(dòng)負(fù)債 Non-current liabilities due in 12 months 

其他流動(dòng)負(fù)債 Other current liabilities 

流動(dòng)負(fù)債合計(jì) Total current liabilities 

非流動(dòng)負(fù)債 Non-current liabilities 

長(zhǎng)期借款 Long term loan 

應(yīng)付債券 Security payable 

長(zhǎng)期應(yīng)付款 Long term accounts payable 

專項(xiàng)應(yīng)付款 Special accounts payable 

預(yù)計(jì)負(fù)債 Estimated liabilities 

遞延所得稅負(fù)債 Liabilities of deferred income tax 

其他非流動(dòng)負(fù)債 Other non-current liabilities 

非流動(dòng)負(fù)債合計(jì) Total non-current liabilities 

負(fù)債合計(jì) Total liabilities 

所有者權(quán)益（或股東權(quán)益）Owners' equity (or shareholders' equity) 

實(shí)收資本（或股本） Paid in Capital (or share capital) 

資本公積 Capital reserve 

減：庫(kù)存股 Minus: treasury stock 

盈余公積 Surplus accumulation fund 

未分配利潤(rùn) Unappropriated profit 

外幣報(bào)表折算差額 Difference from conversion of foreign currency statement 

歸屬于母公司所有者權(quán)益合計(jì) Total owner's equity assigned to parent company 

少數(shù)股東權(quán)益 Equity of minor shareholders 

所有者權(quán)益（或股東權(quán)益）合計(jì) Total owner's equity (or shareholders' equity) 

負(fù)債和所有者權(quán)益（或股東權(quán)益）總計(jì) Total owner's liabilities (or shareholders' equity) 

財(cái)經(jīng)翻譯

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