商誉 Goodwill
政府补助 Government grants
毛利率 Gross profit ratio
担保 Guarantee
持有至到期投资 Held-to-maturity investment
历史成本 Historical cost
可辨认性 Identifiable
减值损失 Impairment loss
减值准备 Impairment losses
利润表 Income statement
所得税 Income tax
间接法 Indirect method
保险费 Insurance expense
无形资产 Intangible assets
应付利息 Interest payable
利率 Interest rate
应收利息 Interest receivable
集团内部销售 Inter-group sales
中期财务报表 Interim financial statements
存货 Inventories
投资活动 Investing activities
投资成本 Investment cost
投资收益 Investment income
投资性房地产 Investment property
合营企业 Joint-venture
劳务成本 Labour costs
土地使用权 Land use right
租赁 Lease
承租人 Lessee14
出租人 Lessor
负债 Liability/Liabilities
贷款 Loan
长期股权投资 Long-term equity investment
长期借款 Long-term loans
长期应付款 Long-term payable
长期应收款 Long-term receivables
少数股东权益 Minority interests
净利润 Net profits
非调整事项 Non-adjusting events
非流动性负债 Non-current liabilities
营业外支出 Non-operating expenses
营业外收入 Non-operating income
经营活动 Operating activities
经营租赁 Operating lease
营业利润 Operating profit
其他资本公积 Other capital reserve
其他综合收益 Other comprehensive income
其他业务收入 Other operating income
其他应付款 Other payables
其他应收款 Other receivables
所有者权益 Owner’s equity
所有权 Ownership
实收资本 Paid-in capital
专利权 Patent
资产负债表日后事项 Post balance sheet events
溢价 Premium
预付款 Prepayment
现值 Present value
以前年度损益事项 Prior year profit/loss adjustment
商品 Product
利润 Profit
利润分配 Profit appropriation
存货跌价准备 Provision for diminution in value of inventories
固定资产减值准备 Provision for impairment of fixed assets
损失准备 Provision for loss
采购成本 Purchase costs
报酬率 Rate of return
原材料 Raw materials
预收款项 Receipts in advance
确认 Recognition/Recognize
可收回金额 Recoverable amount
可变现净值 Recoverable value15
关联交易 Related party transactions
关联方 Related party(ies)
租赁收入 Rental income
重置成本 Replacement costs
回购 Repurchase
研究开发费用 Research and development costs
残值 Residual value
重组 Restructuring
追溯调整 Retrospective adjustments
销售商品收入 Revenue from sales of goods
收入 Revenue/Income
职工薪酬 Salary costs
售后租回交易 Sale and lease back
主营业务收入 Sales from principal activities
销售退回 Sales return
销售额 Sales revenue
销售税 Sales tax
分部报告 Segment reporting
销售费用 Selling expenses
股本 Share capital
股份期权 Share options
股本/资本溢价 Share/Capital premium
所有者权益 Shareholders’ equity
短期借款 Short-term loans
专项应付款 Special payables
现金流量表 Statement of cash flows
法定盈余公积 Statutory surplus reserve
盈余公积 Surplus reserves
有形资产 Tangible assets
计税基础 Tax basis
应交税费 Taxes payable
暂时性差异 Temporary differences
交易费用 Transaction costs
可理解性 Understandability
未分配利润 Undistributed profit/Retained earnings
会计估计 Accounting estimates
会计分期 Accounting period
会计政策 Accounting policies
会计确认 Accounting recognition
会计处理 Accounting treatment
应付账款 Accounts payable
应收账款 Accounts receivable
累计折旧 Accumulated depreciation
调整事项 Adjusting events
摊销费用 Amortization expense
公平交易 Arms-length transaction
资产 Assets
资产减值损失 Assets impairment loss
联营公司 Associates
可供出售金融资产 Available-for-sale financial assets
坏账准备 Bad debt provision
年初余额 Balance at the beginning of year
年末余额 Balance at the end of year
资产负债表 Balance sheet
银行存款 Bank deposit
基本每股收益 Basic earnings per share
应收票据 Bills receivable
账面价值 Book value
借款费用 Borrowing costs
企业合并 Business combination
营业税金及附加 Business taxes and surcharges
计量 Calculation/Calculate
资本公积 Capital reserve
资本化 Capitalization/Capitalized
现金流量 Cash flows
库存现金 Cash on hand
公允价值变动 Change in fair value
股东权益变动表 Changes in equity
可比性 Comparability
混合金融工具 Compound financial instruments
代销商品 Consignment goods
合并资产负债表 Consolidated balance sheet12
合并利润表 Consolidated income statement
合并股东权益变动表 Consolidated statement of changes in equity
建造合同 Construction contract
在建工程 Construction in progress
或有资产 Contingent asset
或有负债 Contingent liability
可转换公司债券 Convertible notes
会计差错更正 Correction of accounting errors
成本法 Cost method
主营业务成本 Cost of sales from principal activities
贷 Credit
货币计量 Currency measurement
流动资产 Current assets
流动负债 Current liabilities
借 Debit
债务重组 Debt restructuring
递延收益 Deferred income
递延所得税 Deferred tax
递延所得税资产 Deferred tax assets
递延所得税负债 Deferred tax liabilities
折旧 Depreciation
稀释每股收益 Diluted earnings per share
直接费用 Direct costs
直接人工 Direct labour
直接材料 Direct materials
直接法 Direct method
披露 Disclosure
折现系数 Discount factor
折现率 Discount rate
任意盈余公积 Discretionary surplus reserve
处置成本 Disposal costs
应付股利 Dividend payable
应收股利 Dividend receivable
应付职工薪酬 Employee benefits payables
股权投资 Equity investment
权益法 Equity method
预计负债 Estimated liabilities/Provision
预计使用寿命 Estimated useful life
费用 Expenses
公允价值 Fair value
融资租赁 Finance lease
金融资产 Financial assets
交易性金融资产 Financial assets held for trading 13
财务费用 Financial expenses
金融工具 Financial instruments
金融负债 Financial liabilities
财务报告 Financial reporting
筹资活动 Financing activities
产成品 Finished products/goods
固定资产 Fixed assets
固定资产清理 Fixed assets pending for disposal
境外经营 Foreign operations
特许权 Franchise right
记账本位币 Functional currency
公允价值变动收益/(损失) Gains/Losses on changes in fair value
管理费用 General and administrative expenses
持续经营 Going concern
书香门第
