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    1. 做財務翻譯須熟悉財務術語

      作者:江蘇翻譯小編(南京翻譯公司) 發布時間:2021-05-19 16:33???? 瀏覽量:
      作為一名合格的翻譯,我們需要對各領域都有所了解,今天就給大家分享一些財務的相關知識和術語,如財務的三大報表,資產負債表(Balance Sheet)、損益表(income statement)和現金流量表(statement of cash flow)的結構和相關術語,幾種常用的衡量一個公司經營好壞的財務比率。下面介紹財務知識和術語。 

      資產負債表 Assets less liabilities = owners' equity 
      資產 Assets 
      流動資產 Current assets 
      貨幣資金 Cash 
      交易性金融資產 Transaction financial assets (stocks, bonds) 
      應收票據 Notes receivable 
      應收賬款 Accounts receivable 
      預付賬款 Prepayment (downpayment) 
      應收利息 Interest receivable 
      應收股利 Dividends receivable 
      其他應收款 Other account receivables 
      存貨 Inventory 
      一年內到期的非流動資產 Non-current assets due within one year 
      其他流動資產 Other current assets 
      流動資產合計 Total current assets 
      非流動資產 Non-current assets 
      可供出售金融資產 Financial assets available for selling 
      持有至到期的投資 Investment held until it is due 
      長期應收款 Long term account receivables 
      長期股權投資 Long term equity investment 
      投資性房地產 Real estate for investment 
      固定資產 Fixed assets 
      在建工程 Projects under construction 
      工程物資 Construction materials 
      固定資產清理 Liquidation of fixed assets 
      生產性實物資產 Physical assets used in production 
      油氣資產 Oil and gas assets 
      無形資產 Intangible assets (patents, trade mark, copy right, goodwill, intellectual property rights) 
      開發支出 Expenditure for development 
      商譽 Goodwill 
      長期待攤費用 Long-term deferred expenses 
      遞延所得稅資產 Deferred income tax 
      其他非流動資產 Other non-current assets 
      非流動資產合計 Non-current assets total 
      資產總計 Assets total

      負債及股東權益 Liabilities and shareholder's equity 
      流動負債 Current liabilities 
      短期借款 Short term loan 
      交易性金融負債 Transaction financial property 
      應付票據 Note payable 
      應付賬款 Account payable 
      預收款項 Prepayment from customers 
      應付職工薪酬 Compensation payable 
      應交稅費 Tax payable 
      應付利息 Interest payable 
      應付股利 Dividend payable 
      其他應付款 Other accounts payable 
      一年內到期的非流動負債 Non-current liabilities due in 12 months 
      其他流動負債 Other current liabilities 
      流動負債合計 Total current liabilities 
      非流動負債 Non-current liabilities 
      長期借款 Long term loan 
      應付債券 Security payable 
      長期應付款 Long term accounts payable 
      專項應付款 Special accounts payable 
      預計負債 Estimated liabilities 
      遞延所得稅負債 Liabilities of deferred income tax 
      其他非流動負債 Other non-current liabilities 
      非流動負債合計 Total non-current liabilities 
      負債合計 Total liabilities 
      所有者權益(或股東權益)Owners' equity (or shareholders' equity) 
      實收資本(或股本) Paid in Capital (or share capital) 
      資本公積 Capital reserve 
      減:庫存股 Minus: treasury stock 
      盈余公積 Surplus accumulation fund 
      未分配利潤 Unappropriated profit 
      外幣報表折算差額 Difference from conversion of foreign currency statement 
      歸屬于母公司所有者權益合計 Total owner's equity assigned to parent company 
      少數股東權益 Equity of minor shareholders 
      所有者權益(或股東權益)合計 Total owner's equity (or shareholders' equity) 
      負債和所有者權益(或股東權益)總計 Total owner's liabilities (or shareholders' equity) 

      損益表 Income statement
      項 目 Items 
      營業收入 Revenue 
      減:營業成本 Minus: operating cost 
      營業稅金及附加 Tax and surcharge 
      銷售費用 Cost of goods sold 
      管理費用 Overheads 
      財務費用 Finance expense 
      資產減值損失 Loss from assets depreciation 
      加:公允價值變動收益(損失以“-”號表示) Plus: revenue from changes of fair value assets (loss indicated with -) 
      投資收益(損失以“-”號表示) Revenue from investment(loss indicated with -) 
      其中:對聯營企業和合營企業投資收益 In which: revenue from joint venture and jointly operated enterprises 
      營業利潤 Operating profits 
      加:營業外收入 Plus: revenue other than operating activities 
      減:營業外支出 Minus: expenditure paid for non-operating activities 
      其中:非流動資產處置損失 In which: loss resulted from disposal of non-current assets 
      利潤總額 Total profits 
      減:所得稅費用 Minus: income tax 
      凈利潤 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 

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