对于不考注会或者不进外企的财务人员来说，下面三张表的专业英文词汇，差不多勉强够用了。可以收藏好。
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
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
资产总计
Total Assets
资产负债表(续表)
Balance Sheet
项目
ITEM
短期借款
Short-term loans
应付票款
Notes payable
应付帐款
Accounts payab1e
预收帐款
Advances from customers
应付工资
Accrued payroll
应付福利费
Welfare payable
应付利润(股利)
Profits payab1e
应交税金
Taxes payable
其他应交款
Other payable to government
其他应付款
Other creditors
预提费用
Provision for expenses
预计负债
Accrued liabilities
一年内到期的长期负债
Long term liabilities due within one year
其他流动负债
Other current liabilities
流动负债合计
Total current liabilities
长期借款
Long-term loans payable
应付债券
Bonds payable
长期应付款
long-term accounts payable
专项应付款
Special accounts payable
其他长期负债
Other long-term liabilities
其中:特准储备资金
Including:Special reserve fund
长期负债合计
Total long term liabilities
递延税款贷项
Deferred taxation credit
负债合计
Total liabilities
*少数股东权益
Minority interests
实收资本(股本)
Subscribed Capital
国家资本
National capital
集体资本
Collective capital
法人资本
Legal person's capital
其中:国有法人资本
Including:State-owned legal person's capital
集体法人资本
Collective legal person's capital
个人资本
Personal capital
外商资本
Foreign businessmen's capital
资本公积
Capital surplus
盈余公积
surplus reserve
其中:法定盈余公积
Including:statutory surplus reserve
公益金
public welfare fund
补充流动资本
Supplermentary current capital
*未确认的投资损失（以“-”号填列）
Unaffirmed investment loss
未分配利润
Retained earnings
外币报表折算差额
Converted difference in Foreign Currency Statements
所有者权益合计
Total shareholder's equity
负债及所有者权益总计
Total Liabilities&Equity
利润表 Income Statement
项目
ITEMS
产品销售收入
Sales of products
其中：出口产品销售收入
Including：Export sales
减：销售折扣与折让
Less：Sales discount and allowances
产品销售净额
Net sales of products
减：产品销售税金
Less：Sales tax
产品销售成本
Cost of sales
其中：出口产品销售成本
Including：Cost of export sales
产品销售毛利
Gross profit on sales
减：销售费用
Less：Selling expenses
管理费用
General and administrative expenses
财务费用
Financial expenses
其中：利息支出(减利息收入)
Including：Interest expenses(minusinterest ihcome)
汇兑损失(减汇兑收益)
Exchange losses(minus exchange gains)
产品销售利润
Profit on sales
加：其他业务利润
Add：profit from other operations
营业利润
Operating profit
加：投资收益
Add：Income on investment
加：营业外收入
Add：Non-operating income
减：营业外支出
Less：Non-operating expenses
加：以前年度损益调整
Add：adjustment of loss and gain for previous years
利润总额
Total profit
减：所得税
Less：Income tax
净利润
Net profit
现金流量表 Cash Flow statement
项目
Items
1.cash流量从经营活动：
1.Cash Flows from Operating Activities:
01 ）所收到的现金从销售货物或提供劳务
01)Cash received from sales of goods or rendering of services
02 ）收到的租金
02)Rental received
增值税销售额收到退款的价值
Value added tax on sales received and refunds of value
03 ）增值税缴纳
03)added tax paid
04 ）退回的其他税收和征费以外的增值税
04)Refund of other taxes and levy other than value added tax
07 ）其他现金收到有关经营活动
07)Other cash received relating to operating activities
08 ）分，总现金流入量
08)Sub-total of cash inflows
09 ）用现金支付的商品和服务
09)Cash paid for goods and services
10 ）用现金支付经营租赁
10)Cash paid for operating leases
11 ）用现金支付，并代表员工
11)Cash paid to and on behalf of employees
12 ）增值税购货支付
12)Value added tax on purchases paid
13 ）所得税的缴纳
13)Income tax paid
14 ）支付的税款以外的增值税和所得税
14)Taxes paid other than value added tax and income tax
17 ）其他现金支付有关的经营活动
17)Other cash paid relating to operating activities
18 ）分，总的现金流出
18)Sub-total of cash outflows
19 ）净经营活动的现金流量
19)Net cash flows from operating activities
2.cash流向与投资活动：
2.Cash Flows from Investing Activities:
20 ）所收到的现金收回投资
20)Cash received from return of investments
21 ）所收到的现金从分配股利，利润
21)Cash received from distribution of dividends or profits
22 ）所收到的现金从国债利息收入
22)Cash received from bond interest income
现金净额收到的处置固定资产，无形资产
Net cash received from disposal of fixed assets,intangible
23 ）资产和其他长期资产
23)assets and other long-term assets
26 ）其他收到的现金与投资活动
26)Other cash received relating to investing activities
27 ）小计的现金流入量
27)Sub-total of cash inflows
用现金支付购建固定资产，无形资产
Cash paid to acquire fixed assets,intangible assets
28 ）和其他长期资产
28)and other long-term assets
29 ）用现金支付，以获取股权投资
29)Cash paid to acquire equity investments
30 ）用现金支付收购债权投资
30)Cash paid to acquire debt investments
33 ）其他现金支付的有关投资活动
33)Other cash paid relating to investing activities
34 ）分，总的现金流出
34)Sub-total of cash outflows
35 ）的净现金流量，投资活动产生
35)Net cash flows from investing activities
3.cash流量筹资活动：
3.Cash Flows from Financing Activities:
36 ）的收益，从发行股票
36)Proceeds from issuing shares
37 ）的收益，由发行债券
37)Proceeds from issuing bonds
38 ）的收益，由借款
38)Proceeds from borrowings
41 ）其他收益有关的融资活动
41)Other proceeds relating to financing activities
42 ），小计的现金流入量
42)Sub-total of cash inflows
43 ）的现金偿还债务所支付的
43)Cash repayments of amounts borrowed
44 ）现金支付的费用，对任何融资活动
44)Cash payments of expenses on any financing activities
45 ）支付现金，分配股利或利润
45)Cash payments for distribution of dividends or profits
46 ）以现金支付的利息费用
46)Cash payments of interest expenses
47 ）以现金支付，融资租赁
47)Cash payments for finance leases
48 ）以现金支付，减少注册资本
48)Cash payments for reduction of registered capital
51 ）其他现金收支有关的融资活动
51)Other cash payments relating to financing activities
52 ）分，总的现金流出
52)Sub-total of cash outflows
53 ）的净现金流量从融资活动
53)Net cash flows from financing activities
4.effect的外汇汇率变动对现金
54.Effect of Foreign Exchange Rate Changes on Cash
5.net增加现金和现金等价物
55.Net Increase in Cash and Cash Equivalents
补充资料
Supplemental Information
1.投资活动和筹资活动，不参与
1.Investing and Financing Activities that do not Involve in
现金收款和付款
Cash Receipts and Payments
56 ）偿还债务的转让固定资产
56)Repayment of debts by the transfer of fixed assets
57 ）偿还债务的转移投资
57)Repayment of debts by the transfer of investments
58 ）投资在形成固定资产
58)Investments in the form of fixed assets
59 ）偿还债务的转移库存量
59)Repayments of debts by the transfer of investories
2.reconciliation净利润现金流量从经营
2.Reconciliation of Net Profit to Cash Flows from Operating
活动
Activities
62 ）净利润
62)Net profit
63 ）补充规定的坏帐或不良债务注销
63)Add provision for bad debt or bad debt written off
64 ）固定资产折旧
64)Depreciation of fixed assets
65 ）无形资产摊销
65)Amortization of intangible assets
损失处置固定资产，无形资产
Losses on disposal of fixed assets,intangible assets
66 ）和其他长期资产（或减：收益）
66)and other long-term assets (or deduct:gains)
67 ）损失固定资产报废
67)Losses on scrapping of fixed assets
68 ）财务费用
68)Financial expenses
69 ）引起的损失由投资管理（或减：收益）
69)Losses arising from investments (or deduct:gains)
70 ） defered税收抵免（或减：借记卡）
70)Defered tax credit (or deduct:debit)
71 ）减少存货（或减：增加）
71)Decrease in inventories (or deduct：increase)
72 ）减少经营性应收（或减：增加）
72)Decrease in operating receivables (or deduct:increase)
73 ）增加的经营应付账款（或减：减少）
73)Increase in operating payables (or deduct:decrease)
74 ）净支付的增值税（或减：收益净额
74)Net payment on value added tax (or deduct:net receipts
75 ）净经营活动的现金流量
75)Net cash flows from operating activities
3.net增加现金和现金等价物
3.Net Increase in Cash and Cash Equivalents
76 ）的现金，在此期限结束
76)cash at the end of the period
77 ）减：现金期开始
77)Less:cash at the beginning of the period
78 ）加：现金等价物在此期限结束
78)Plus:cash equivalents at the end of the period
79 ）减：现金等价物期开始
79)Less:cash equivalents at the beginning of the period
80 ），净增加现金和现金等价物
80)Net increase in cash and cash equivalents
本文来源：张熙庭认证空间。
