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如果你想进入外资企业或大型跨国公司,熟练掌握财务英语是一项必不可少的技能。今天我们就从最基本的财务报表列报的财务英语开始了解吧。
利润表相关的财务词汇
Income Statement Related Vocabulary
销售收入与成本 Sales Revenue and Cost
利润表 / 损益表:Income Statement / Profit & Loss (P&L)
营业收入 / 销售收入:Revenue / Sales Revenue
销售折扣与折让:Sales Discount and Allowance
净收入:Net Revenue
营业 / 销售成本:Cost of sales / Cost of good sold
营业税金及附加:Sales Taxes and surtax / additional tax
销售费用: Selling Expenses
管理费用:Management / Administrative Expenses
财务费用:Financial Expenses
资产减值损失:Asset Impairment Loss
公允价值变动损益:Profit & Loss on Fluctuation of Fair Market Value
投资收益/损失:Investment Income / Loss
营业利润:Sales Profit
营业外收入:Non-operating Income / Non-business Income
营业外支出:Non-operating Expenses/ Non-business Expenditures
非流动资产处置损益:Profit / Loss of Disposition of Non-current Assets
利润总额:Total Profit
所得税:Income Tax
净利润:Net Profit
资产负债表相关的财务词汇
Balance Sheet Related Vocabulary
资产相关的科目 Asset Related Accounts
流动资产:Current Assets
货币资金:Cash and Bank
银行存款:Bank Deposits
交易性金融资产:Transactional financial assets
应收票据:Notes Receivable
应收账款:Accounts Receivable
坏账准备:Bad Debt Reserve
预付款项:Advance Payment
其他应收款:Other Receivable
存货:Inventory
一年内到期的非流动资产:Non-current Asset Matured within One-Year
非流动资产:Non-Current Asset
固定资产:Fixed Asset
固定资产清理:Liquidation of Fixed Asset
在建工程:Construction-in-progress
无形资产:Intangible Asset
长期股权投资:long-term equity investments
可供出售金融资产:Financial assets available for sale
持有至到期投资:held-to-maturity security investment
商誉:Goodwill
长期待摊费用:Long-term Deferred Expenses
递延所得税资产:Deferred Income-tax Asset
负债相关的科目 Liability-related Accounts
流动负债:Current Liability
短期借款:Short-term Loan
应付票据:Notes Payable
应付账款:Accounts Payable
预收款项:Deposit Received
应付职工薪酬:Salary Payable
应交税费:Tax Payable
其他应付款:Other Payable
应付利息:Interest Payable
应付股利:Dividend Payable
一年内到期的非流动负债:
Non-current Liability matured within One year
非流动负债:Non-Current Liability
长期借款:Long-term Loan
应付债券:Bond Payable
递延收益:Deferred Income
与所有者权益相关的科目 Shareholder’s Equity -related Accounts
实收资本:Paid-in Capital
资本公积:Capital Reserve
盈余公积:Earned Surplus
未分配利润:Undistributed Profit
以上只是财务英语的其中一部分,想要担任更高的职务你必然需要掌握更多的技能。正保会计网校财务精英孵化训练营,培养你八大核心能力,从就业到高薪网校助力你的成长。
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