外商投资企业会计报表项目中英文对照表

第一篇：外商投资企业会计报表项目中英文对照表

外商投资企业会计报表项目中英文对照表

字体大小：大 | 中 | 小 2006-12-14 16:46评论：0

外商投资企业会计报表项目中英文对照表(供参考)

外商投资工业企业会计报表

Financial Statements for Industrial Enterprises with Foreign Investment

━━━━━━━━━━━━━━━━

(企业名称 NAME OF ENTERPRISE)资产负债表 BALANCE SHEET

_____年_____月_____日 会外工01表

As of(month/date)19 FORM AFI(INDUSTRIAL)-01)单位 MONETARY UNIT: }1 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ , 资 产 行次 年初数 期末数

ASSETS LINE NO.AT BEG.OF YEAR AT END OF PERIOD

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流动资产： CURRENT ASSETS }现金 Cash on hand 银行存款 Cash in bank 有价证券 Marketable securities

应收票据 Notes receivable 应收账款 Accounts receivable 减：坏账准备 Less: provision for bad debts

预付货款 Advances to suppliers 其他应收款 Other receivables 待摊费用 Prepaid expense 存货 Inventories

减：存货变现损失准备Less: Provision for loss on realization of inventories 一年内到期的长期投资 Long-term investments maturing within one 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 INVESTMENTS 长期投资 Long-term investments 一年以上的应收款项 Receivables collectible after one year 固定资产：FIXED ASSETS: 固定资产原价 Fixed assets-cost 21

减：累计折旧 Less: Accumulated depreciation 固定资产净值 Fixed assets-net value 23 固定资产清理 Disposal of fixed assets 27 在建工程：CONSTRUCTION IN PROGRESS: 在建工程 Construction in progress 无形资产：INTANGIBLE ASSETS:

场地使用权 Land occupancy right 29 3)>工业产权及专有技术 Industry property rights and proprietary)technology 30 其他无形资产 Other intangible assets 无形资产合计 Total intangible assets

其他资产：OTHER ASSETS:-开办费 Organization expense 筹建期间汇兑损失 Exchange loss during startup period 递延投资损失 Deferred loss on investments

递延税款借项 Deferred tax charges 其他递延支出 Other deferred expense 待转销汇兑损失 Unamortized exchange loss 其他资产合计 Total other assets 资产总计 TOTAL ASSETS

负债及所有者权益 LIABILITIES AND OWNER’S EQUITY 流动负债：CURRENT LIABILITIES：

短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 应付工资 Accrued payroll 应交税金 Taxes payable 应付股利 Dividends payable 预收货款 Advances from customers 其他应付款 Other payables 预提费用 Accrued expense

职工奖励及福利基金 Staff and workers’ bonus and we lfare fund 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 长期负债： LONG-TERM LIABILITIES： 长期借款 Long-term loans 56

-]-应付公司债 Debentures payable 应付公司债溢价(折价)Premium(discount)on debentures payable 一年以上的应付款项 Payables due after one year;长期负债合计 Total long-term liabilities 其他负债：OTHER LIABILITIES： 筹建期间汇兑收益 Exchange gain during start-up period 递延投资收益 Deferred gain on investments 递延税款贷项 Deferred tax credits 其他递延贷项 Other deferred credits 待转销汇兑收益 Unamortized exchange gain

其他负债合计 Total other liabilities 负债合计 Total liabilities 所有者权益：OWNER’S EQUITY：

资本总额(货币名称及金额______)

Registered capital(currency and amount________)实收资本(非人民币货币资本期末金额_______)

Paid-in capital(amount of non-RMB currency at end of period_________)其中：中方投资(非人民币货币资本期末金额_________)Including: Chinese investments(amount of non-RBM currency at end of period______)

外方投资(非人民币货币资本期末金额________)70 _BAJ vYn

Foreign investments(amount of non-RMB currency at end of period______)减：已归还投资 Less: Investments returned 资本公积 Capital surplus 储备基金 Reserve fund

企业发展基金 Enterprise expansion fund

利润归还投资 Profit capitalized on return of investments 本年利润 Current year net income 未分配利润 Undistributed profit

所有者权益合计 Total owner’s equity 负债及所有者权益总计 TOTAL LIABILITIES AND OWNER’S EQUITY

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 附注：NOTES:

1.受托加工材料 Customers’ materials to be processed ______;

2.受托代销商品 Consignment-in ______;3.代管商品物资 Goods held for others ______;

4.由企业负责的应收票据贴现 Notes receivable discounted with recourse ________;

5.租入固定资产 Fixed assets under operating lease ________;6.本年支付的进口环节税金 Current year payment of import taxes ________.━━━━━━━━━━━━━━━━━━━━

企业名称 NAME OF ENTERPRISE

利润表 INCOME STATEMENT _____年度_____季度_____月份

For the year(or quarter, month)ended(month/date)19 会外工02表 FORM AFI(INDUSTRIAL)-02 单位：MONETARY UNIT:

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项目 行次 本期数 本年累计数 上年同期累计数

ITEMS LINE NO.CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE

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产品销售收入 Sales 其中：出口产品销售收入 Including: Export Sales

减：销售折扣与折让 Less: Sales discounts and allowances 产品销售净额 Net sales 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 减：销售费用 Less: Selling expense

管理费用 General and administrative expense 财务费用 Financial expense 其中：利息支出(减利息收入)Including：Interest expense(less interest income)汇兑损失(减汇兑收益)Exchange loss(less exchange gain)

产品销售利润 Income from main operation 加：其他业务利润 Add: Income from other operations

营业利润Operating income

加：投资收益 Add: Investment income

营业外收入 Non-operating income 减：营业外支出 Less: Non-operating expense加：以前年度损益调整

Add: Adjustment to prior year’s income and expense 利润总额 Income before tax 减：所得税 Less: Income tax 净利润 Net income

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附注：NOTES:

出口产品销售收入：(1)非人民币货币名称和金额 : Export sales: Non-RMB currency(name and amount)折合记账本位币金额 Translated into recording currency(amount)(2)非人民币货币名称和金额

Non-RMB currency(name and amount)折合记账本位币金额

Translated into recording currency(amount)

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(企业名称 NAME OF ENTERPRISE)

财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION : _______年度

For the year ended December 31,19________ 会外工03表

FORM AFI(INDUSTRIAL)-03 单位 MONETARY UNIT:

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流动资金来源和运用 行次 金额

SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO.AMOUNT ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

一、流动资金来源 SOURCES OF WORKING CAPITAL

1.本年净利润Current year net income 1

加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital(1)固定资产折旧Depreciation of fixed assets(2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets and other assets(less amortization of other liabilities)

(3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over)(4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain)(5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term investments(less amortization of discount)

(6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures payable(less amortization of discount)

(7)捐赠固定资产支出 Expenditure on donation of fixed assets(8)递延税款 Deferred taxes(9)其他不影响流动资产的费用和损失

Other expense & losses not affecting working capital 小计 SUB-TOTAL

2.其他来源：Other sources:

(1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets(less expense)

(2)收回长期投资Realization of long-term investments

(3)减少固定资产Decrease of fixed assets(4)减少无形资产 Decrease of intangible assets(5)增加长期借款Increase of long-term loans

(6)发行公司债 Issuance of debentures(7)增加其他负债 Increase of other liabilities

(8)增加储备基金和企业发展基金 Increase of reserve fund and enterprise expansion fund

(9)增加资本 Increase of capital

(10)增加资本公积 Increase of capital surplus(11)弥补亏损 Recovery of loss 小计 SUB-TOTAL

流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL

二、流动资金运用 APPLICATIONS OF WORKING CAPITAL 1.利润分配 Distribution of profit

(1)职工奖励及福利基金Staff and workers’ bonus and welfare fund(2)储备基金 Reserve fund

(3)企业发展基金 Enterprise expansion fund(4)股利 Dividends

(5)利润归还所有者投资 Profit capitalized on return of owner’s investments

(6)利润增资 Profit reinvestments

小计 SUB-TOTAL

2.其他运用 Other applications:

(1)增加固定资产 Increase of fixed assets

(2)增加无形资产及其他资产 Increase of intangible assets and other assets(3)增加长期投资 Increase of long-term investments(4)偿还长期借款 Repayment of long-term loans(5)收回公司债 Repayment of company debentures(6)减少其他负债 Decrease of other liabilities

(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners(less profit capitalized on return of owner’s investments)

(8)减少资本公积 Decrease of capital surplus

(9)减少储备基金和企业发展基金 Decrease of reseverve fund and enterprise expansion fund

小计 SUB-TOTAL

流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 流动资金增加净额 NET INCREASE OF WORKING CAPITAL

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流动资金各项目的变动 行次 金额

CHANGES IN WORKING CAPITAL ITEMS LINE NO.AMOUNT

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一、流动资产本年增加数 INCREASE OF CURRENT ASSETS 1.现金 Cash on hand 2.银行存款 Cash in bank

3.有价证券 Marketable securities 4.应收票据 Notes receivable 5.应收账款 Accounts receivable 减：坏账准备Less: Provision for bad debts 6.预付货款 Advances to suppliers 7.其他应付款Other receivables 8.待摊费用 Prepaid expense 9.存货 Inventories

减：存货变现损失准备 Less: Provision for loss on realization of inventories 流动资产增加净额 NET INCREASE OF CURRENT ASSETS

二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES 1.短期借款 Short term loans 2.应付票据 Notes payable 3.应付账款 Accounts payable

4.应付工资 Accrued payroll 5.应交税金 Tax payable 6.应付股利 Dividends payable 7.预收货款 Advances from customers 8.其他应付款Other liabilities 9.预提费用 Accrued expense

10.职工奖励及福利基金 Staff and workers’ bonus and welfare fund 流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 流动资金增加净额 NET INCREASE OF WORKING CAPITAL

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企业名称 NAME OF ENTERPRISE

利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION

________年度

会外工02表附表1

For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1 单位 MONETARY UNIT:

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━.项目 行次 本年实际 上年实际

ITEMS LINE NO.ACTUAL THIS YEAR ACTUAL LAST YEAR

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净利润 Net income

减：职工奖励及福利基金 Less: Staff and workers’ bonus and welfare fund 储备基金 Reserve fund

企业发展基金 Enterprise expansion fund 利润转作投资 Profit reinvestments

加：年初未分配利润 Add: Undistributed profit at beginning of year 已弥补亏损 Recovery of loss

可供所有者分配的利润 Profit available for distribution to owners

减：已分配股利 Less: Dividends declared 其中：中方股利 Including: Chinese dividends

外方股利 Foreign dividends 利润归还投资 Profit capitalized on return of investments 年末未分配利润 Undistributed profit at end of year

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(企业名称 NAME OF ENTERPRISE)

应交增值税明细表 STATEMENT OF VALUE ADDED TAX PAYABLE ______年_____月

会外工01表附表6

For the year(or month)ended(month)______ FORM AFI(INDUSTRIAL)-01 Sub.6

单位 MONETARY UNIT:

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项目 行次 本月数 本年累计数 ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT

────────────────────────────────────────

一、应交增值税：VAT payable:

1.年初未抵扣数(用“－”号反映)Amount not yet deducted at beginning of year(Represented by a “－”sign)2.销项税额 VAT on sales 出口退税 VAT refund for exported goods 进项税额转出 Amount transfer out from VAT on purchase

转出多交增值税 Transfer out overpaid VAT 3.进项税额 VAT on purchase;已交税金VAT paid

减免税款Tax reduced and exempted 出口抵减内销产品应纳税额 VAT payable on

domestic sales offset against VAT on purchase for export sales 转出未交增值税 Transfer out unpaid VAT

4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period(Represented by a “－”.m.二、未交增值税VAT unpaid

1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year(Amount overpaid represented by a “－” sign)

2.本期转入数(多交数以“－”号反映)Amount transfer in at current period(Amount overpaid represented by a “－” sign)I 3.本期已交数 Amount paid at current period 4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period(Amount overpaid represented by a “－” sign)━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

各行业特有的项目(一)外商投资旅游企业：Tourism Enterprises with Foreign cInvestment C&T`

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项目 ITEMS |────────────────────────────────────────

营业收入：Revenues：

客房 Rooms

餐饮 Food and beverage }公寓 Apartments 写字楼 Office building

商场 Department store 其他 Other 营业收入合计 Total revenues 营业税金 Sales tax 客房 Rooms PvD;uk 餐饮 Food and beverage K 公寓 Apartments 写字楼 Office building 商场 Department store

其他 Other 营业税金合计 Total sales tax " 营业成本：Operating cost: 餐饮成本 Food and beverage cost y 商品成本 Merchandise cost 其他成本 Other cost

营业成本合计 Total operating cost

工资及福利：Salaries, wages and employee benefits 客房 Rooms 餐饮 Food and beverage 公寓 Apartments 写字楼 Office building

商场 Department store 其他 Other

工资及福利合计 Total salaries, wages and employee benefits 营业费用： Operating expense: 客房 Rooms

餐饮 Food and beverage 公寓 Apartments 写字楼 Office building 商场 Department store 其他

营业费用合计 Total operating expense 营业毛利：Gross Operating Profit by Department：

客房 Rooms 餐饮 Food and beverage 公寓 Apartments 写字楼 Office building 商场 Department store 其他 Other

各营业部门营业毛利合计 Total Gross Operating Profit by Department 不分配费用：Unallocated expense：

工资及福利：Salaries, wages and employee benefits: 行政管理 Administrative and general 市场推广 Marketing 能源维修 Energy and maintenance cost

工资及福利合计 Total salaries, wages and employee benefits

行政管理及公共费用：Ａ&Ｇ and public expense 行政管理 Administrative and general

市场推广 Marketing-能源维修 Energy and maintenance cost 行政管理及公共费用合计 Total A&G and public expense 不分配费用合计 Total Unallocated expense 营业毛利 Gross Operation Profit 非经营费用 Fixed charges 营业利润 Operating income

加：投资收益 Add: Investment income 营业外收入 Non-operating revenues

减：营业外支出 Less: Non-operating expense

加：以前年度损益调整 Add: Adjustment of prior year’s income and expense 利润总额 Income before tax 减：所得税 Income tax 净利润 Net income

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会外旅02表 FORM AFT(Tourism)-02

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 本期实际 Current period’s actual 本期预算 Current period’s plan

上年同期 Same period last year 本年累计 current year cumulative 上年累计 Last year cumulative百分比% Percentage 委托银行收款 Collections entrusted to the bank 预付定金 Prepaid deposit

预收定金 Deposit received in advance

应付工资及福利 Accrued Payroll and employee benefits

(二)外商投资施工企业：Construction Enterprises with Foreign Investment 1.固定资产及临时设施 Fixed assets and temporary installation

2.临时设施 Temporary installation 3.临时设施摊销 Amortization of temporary installation

4.临时设施净值 Net value of temporary installation 5.临时设施清理 Disposal of temporary installation

6.专项工程 Specific construction project;7.工程结算收入 Revenues 8.工程结算税金 Sales tax

9.工程结算成本 Cost of sales 10.工程结算毛利 Gross profit 11.工程结算利润 Income from main operation

12.会外施01表 FORM AFC(Construction)-01

(三)外商投资商品流通企业 Commercial Enterprises with Foreign Investment: 1.商品销售收入 Sales 2.商品销售收入净额 Net sales 3.商品销售成本 Cost of sales 4.进货费用 Purchase expense 1 5.商品销售毛利 Gross profit

6.代购代销收入 Income from purchase and sales commission 7.主营业务毛利 Gross profit from main operation 8.销货费用 Selling expense 9.主营业务利润 Income from main operation 10.会外商01表 FORM AFC(Commercial)-０１

(四)外商投资房地产企业 Real Estate Enterprises with Foreign Investment：

1.在建开发产品 Work in progress 2.递延出租收入 Deferred rental income 3.经营收入 Revenues

4.经营税金 Sales tax 5.经营成本 Operating cost!6.经营毛利 Gross profit 7.经营利润 Income from main operation 8.非人民币货币经营收入 Non-RMB revenues 9.会外房01表 FORM AFR(Real Estate)-01

(五)外商投资租赁企业 Lease Enterprises with Foreign Investment：

1.预付租赁资产款 Advances to lessor 2.低值易耗品：Low-value consumables 3.一年内到期的长期投资及长期应收款

Long-term investments and receivables maturing within one year 4.应收租赁款 Lease payment receivables 5.未实现租赁收益 Unearned lease income 6.应收转租赁款 Sub-lease payment receivables 7.逾期未收租赁款 Lease payment receivables past due 8.长期投资及长期应收款合计 Total long-term investments and long-term receivables

9.经营租赁资产 Assets under operating lease

10.经营租赁资产原价 Original cost of assets under operating lease 11.经营租赁资产折旧 Depreciation of assets under operating lease 12.经营租赁资产净值 Net value of assets under operating lease 13.租赁保证金 Deposit from lessee

14.应付转租赁租金 Sub-lease payment payables to lessor)15.营业收入 Revenues

16.利息收入 Interest revenues 17.手续费收入 Service fee revenues 18.营业税金 Sales tax

19.营业支出 Operating expenditure

20.利息支出 Interest expense

第二篇：会计报表项目中英文对照帖(基本完成)

会计报表项目中英文对照帖（基本完成）Balance sheet(audited)资产负债表 Assets 资产

Current assets 流动资产、Cash 货币资金

Short-term investment 短期投资 Notes receivable 应收票据 Dividends receivable 应收股利 Interest receivable 应收利息 Account receivable 应收帐款 Other receivable 其他应收款 Advanced to suppliers 预付帐款 Subsidies receivable 应收补贴款 Inventories 存货 Prepaid expenses 待摊费用

Long-term investments maturing within one year 一年内到期的长期投资 Other current assents 其他流动资产 Total current assets 流动资产合计 Long-term investments 长期投资

Long-term equity investment 长期股权投资 Long-term debt investment 长期债权投资 Total long-term investment 长期投资合计 Fixed assets 固定资产 Fixed assets-cost 固定资产原价

Less: accumulated depreciation 减：累计折旧 Fixed assets net value 固定资产净值

Less: impairment of fixed assets 减： 固定资产减值准备 Fixed asset-book value 固定资产净值 Materials for projects 工程物资 Construction in progress 在建工程 Disposal of fixed assets 固定资产清理

Total fixed assets 固定资产合计

Intangible assets and other assets 无形资产及其他资产 Intangible assets 无形资产

Long-term deferred expenses 长期待摊费用 Other long-term assets 其他长期资产

Total intangible assets and other assets 无形资产及其他资产合计 Deferred tax： 递延税项 Deferred tax debit 递延税款借项 Total assets 资产总计

Liabilities and owners’ equity 负债及所有者权益 Current liabilities : 流动负债 Short-term loans 短期借款 Notes payable 应付票据 Account payable 应付帐款 Advance from customers 预收帐款 Accrued payroll 应付工资

Accrued employee’s welfare expenses 应付福利费 Dividends payable 应付股利 Taxes payable 应交税金

Other taxes and expense payable 其他应交款 Other payable 其他应付款 Accrued expenses 预提费用 Provisions 预计负债

Long-term liabilities due within one year 一年内到期的长期负债 Other current liabilities 其他流动负债 Total current liabilities 流动负债合计 Long-term liabilities： 长期负债 Long-term loans 长期借款 Bonds payable 应付债券

Long-term accounts payable 长期应付款 Specific account payable 专项应付款 Other long-term liabilities 其他长期负债 Total long-term liabilities 长期负债合计 Deferred tax: 递延税项

Deferred tax credits 递延税款贷项 Total other liabilities : 负债合计

Owner’s equity: 所有者权益（股东权益）Paid-in capital 实收资本

Less :investment returned 减：已归还投资 Pain-in capital-net 实收资本净额 Capital surplus 资本公积 Surplus from profits 盈余公积

Including: statutory public welfare fund 其中：法定公益金 Undistributed profit 未分配利润

Total owner’s equity 所有者权益（股东权益）Total liabilities and owner’s equities 负债及所有者权益

Total liabilities and owner’s equities 负债及所有者权益

Income statement(audited)利润表（已审）

Item 项目

Sales 产品销售收入

Including :export sales 其中：出口产品销售收入 Less: sales discounts and allowances 减：销售折扣与折让 Net sales 产品销售净额

Less: sales tax 减：产品销售税金 Cost of sales 产品销售成本

Including :cost of export sales 出口产品销售成本 Gross profit 产品销售毛利 Less : selling expense 减：销售费用 General and administrative expense 管理费用 Financial expense 财务费用

Including :interest expense(less interest income)其中：利息支出（减利息收入）Exchange loss(less exchange gain)汇兑损失（减汇兑收益）Income from main operation 产品销售利润

Add :income from other operations 加：其他业务利润 Operating income 营业利润

Add : investment income 加：投资收益 Non-operating expense 营业外收入 Less: non-operating expense 减：营业外支出

Add: adjustment to pripr year’s income and expense 加：以前损益调整 Income before tax 利润总额 Less: income tax 减：所得税 Net income 净利润

Statement of profit apropriation and distribution(audited)利润分配表（已审）Item 项目 Net income 净利润

Add: undistributed profit at beginning of year 加：年初未分配利润 Other transferred in 其他转入

Profit available for distribution 可供分配的利润

Less: statutory surplus from profits 减：提取法定盈余公积 Statutory public welfare fund 提取法定公益金

Staff and workers’ bonus and welfare fund 职工奖励及福利基金 Reserve fund 提取储备基金

Enterprise expansion fund 提取企业发展基金

Profit capitalized on return of investments 利润归还投资 Profit available for distribution to owners 可供投资者分配的利润 Less: dividends payable for preferred stock 应付优先股股利 Voluntary surplus from profits 提取任意盈余公积 Dividends payable for common stock 应付普通股股利 Dividends transferred to capital 转作股本的普通股股利 Undistributed profit 未分配利润

Cash flows statement 现金流量表 项目 Item NO。行次 金额 amount 1.经营活动产生的现金流量： cash flows from operating activities 销售商品提供劳务收到的现金 cash received from sales of goods or rendering of services 收到的税费返还 refund of taxes 收到的其他与经营活动有关的现金流量 other cash received relating to operating to activities 现金流入小计 sub-total of cash inflows 购买商品，接受劳务支付的现金 cash-paid for goods and services 支付给职工以及为职工支付的现金 cash paid to and on behalf of employees 支付各项税费 cash paid for taxes 支付的其他与经营活动有关的现金 other cash paid relating to operating activities 现金流出小计 sub-total of cash outflows 经营活动产生的现金流量净额 net cash flows from operating activities

2.投资活动产生的现金流量 cash flows from investing activities 收回投资所收到的现金 cash received from return of investments 取得投资收益所收到的现金 cash received from investment income

处置固定资产无形资产和其他长期资产而收到的现金净额 net cash received from disposal of fixed assets ,intangible assets and other long-term assets 收到的其他与投资活动有关的现金 other cash received relating to investing activities 现金流入小计 sub-total of cash inflows 购建固定资产，无形资产和其他长期资产所支付的现金 cash paid to acquire fixed assets ,intangible assets and other long-term assets 投资所支付的现金 cash paid to acquire equity investments 支付的其他与投资活动有关的现金 other cash paid relating to investing activities 现金流出小计 sub-total of cash outflows 投资活动产生的现金流量净额 net cash flows from investing activities 3.筹资活动产生的现金流量： cash flows from financing activities 吸收投资所收到的现金 proceeds from capital increase 借款所收到的现金 proceeds from borrowings 收到的其他的与筹资活动有关的现金 other proceeds relating to financing activities 现金流入小计 sub-total of cash inflows 偿还债务所支付的现金 cash repayments of borrowings 分配股利，利润或支付利息所支付的现金 cash payments for distribution of dividends or profits or interests 支付的其他与筹资活动有关的现金 other cash payments relating to financing activities 现金流出小计 sub-total of cash outflows 筹资活动产生的现金流量净额 net cash flows from financing activities 4.汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 5.现金及现金等价物净增加额 net increase in cash and cash flows from operating activities

1将净利润调节为经营活动现金流量 reconciliation of net profit to cash flows from operating activities 净利润 plus: cash equivalents at the end of the period 加：计提的资产减值准备 add: impairment of assets 固定资产折旧 depreciation of fixed assets 无形资产摊销 amortization of intangible assets 长期待摊费用摊销 amortization of long-term deferred expenses 待摊费用减少（减：增加）decrease of prepaid expenses(less: increases)预提费用增加（减：减少）increase of accrued expense(less: decrease)处置固定资产，无形资产和其他长期资产的损失（减：收益）losses on disposal of fixed assets, intangible assets and other long-term assets(or deduct gains)固定资产报废损失 losses on scrapping of fixed assets 财务费用 financial expenses 投资损失（减：收益）losses on arising from investments(or deduct: debit)递延税款贷项（减：借项）deferred tax credit(or debit)存货的减少（减：增加）decrease in inventories(or deduct: increase)经营性应收项目的减少（减：增加）decrease in operating receivables(or deduct:increase)经营性应付项目的增加（减：增加）increase in operating payables(or deduct: decrease)其他 others 经营活动产生的现金流量净额 net cash flows from operating activities 2 不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve in cash receipts and payaments 债务转为资本 capital transferred from debt 一年内到期的可转换公司债券 convertible bonds due within one year 融资租入固定资产 fixed assets by finance leased 3 现金及现今等价物净增加情况 net increase in cash and cash equivalents 现金的期末余额 cash at the end of the period 减：现金的期初余额 less: cash at the beginning of the period 现金等价物的期末余额 plus: cash equivalents at the end of the period 减：现金等价物的期初余额 less: cash equivalents at the beginning of the period 现金及现金等价物的净增加额 net increase in cash and cash equivalents

第三篇：金融业中英文对照表

2M method 2M法 3M method 3M法

A scores A值

Accounting convention 会计惯例

Accounting for acquisitions 购并的会计处理 Accounting for debtors 应收账款核算 Accounting for depreciation 折旧核算

Accounting for foreign currencies 外汇核算 Accounting for goodwill 商誉核算 Accounting for stocks 存货核算 Accounting policies 会计政策 Accounting standards 会计准则 Accruals concept 权责发生原则

Achieving credit control 实现信用控制

Acid test ratio 酸性测试比率 Actual cash flow 实际现金流量

Adjusting company profits 企业利润调整 Advance payment guarantee 提前偿还保金

Adverse trading 不利交易 Advertising budget 广告预算 Advising bank 通告银行

Age analysis 账龄分析

Aged debtors analysis 逾期账款分析

Aged debtors'exception report 逾期应收款的特殊报告 Aged debtors'exception report 逾期账款特别报告

Aged debtors'report 逾期应收款报告 Aged debtors'report 逾期账款报告

All—monies clause 全额支付条款 Amortization 摊销

Analytical questionnaire 调查表分析 Analytical skills 分析技巧

Analyzing financial risk 财务风险分析

Analyzing financial statements 财务报表分析 Analyzing liquidity 流动性分析

Analyzing profitability 盈利能力分析 Analyzing working capital 营运资本分析 Annual expenditure 支出

Anticipating future income 预估未来收入 Areas of financial ratios 财务比率分析的对象 Articles of incorporation 合并条款

Asian crisis 亚洲(金融)危机

Assessing companies 企业评估

Assessing country risk 国家风险评估 Assessing credit risks 信用风险评估 Assessing strategic power 战略地位评估 Assessment of banks 银行的评估

Asset conversion lending 资产转换贷款 Asset protection lending 资产担保贷款

Asset sale 资产出售

Asset turnover 资产周转率

Assets 资产

Association of British Factors and Discounters 英国代理人与贴现商协会

Auditor's report 审计报告 Aval 物权担保 Bad debt 坏账

Bad debt level 坏账等级 Bad debt risk 坏账风险

Bad debts performance 坏账发生情况 Bad loans 坏账

Balance sheet 资产负债表

Balance sheet structure 资产负债表结构

Bank credit 银行信贷

Bank failures 银行破产

Bank loans．availability 银行贷款的可获得性 Bank status reports 银行状况报告 Bankruptcy 破产

Bankruptcy code 破产法

Bankruptcy petition 破产申请书

Basle agreement 塞尔协议

Basle Agreement 《巴塞尔协议》 Behavorial scoring 行为评分

Bill of exchange 汇票 Bill of lading 提单 BIS 国际清算银行

BIS agreement 国际清算银行协定

Blue chip 蓝筹股 Bonds 债券

Book receivables 账面应收账款 Borrowing money 借人资金

Borrowing proposition 借款申请 Breakthrough products 创新产品

Budgets 预算

Building company profiles 勾画企业轮廓

Bureaux(信用咨询)公司

Business development loan 商业开发贷款 Business failure 破产

Business plan 经营计划 Business risk 经营风险 Buyer credits 买方信贷 Buyer power 购买方力量

Buyer risks 买方风险CAMPARI 优质贷款原则 Canons of lending 贷款原则 Capex 资本支出

Capital adequacy 资本充足性

Capital adequacy rules 资本充足性原则 Capital commitments 资本承付款项 Capital expenditure 资本支出 Capital funding 资本融资 Capital investment 资本投资 Capital strength 资本实力 Capital structure 资本结构

Capitalization of interest 利息资本化

Capitalizing development costs 研发费用资本化

Capitalizing development expenditures 研发费用资本化 Capitalizing interest costs 利息成本资本化 Cascade effect 瀑布效应

Cash assets 现金资产

Cash collection targets 现金托收目标 Cash cycle 现金循环周期

Cash cycle ratios 现金循环周期比率

Cash cycle times 现金循环周期时间 Cash deposit 现金储蓄

Cash flow adjustments 现金流调整 Cash flow analysis 现金流量分析 Cash flow crisis 现金流危机 Cash flow cycle 现金流量周期

Cash flow forecasts 现金流量预测 Cash flow lending 现金流贷出 Cash flow profile 现金流概况 Cash flow projections 现金流预测 Cash flow statements 现金流量表

Cash flows 现金流量

Cash position 现金头寸

Cash positive JE现金流量

Cash rich companies 现金充足的企业 Cash surplus 现金盈余 Cash tank 现金水槽

Cash-in-advance 预付现金

Categorized cash flow 现金流量分类

CE 优质贷款原则

CEO 首席执行官

Chairman 董事长，总裁 Chapter 11 rules 第十一章条款 Charge 抵押

Charged assets 抵押资产

Chief executive officer 首席执行官 Collateral security 抵押证券 Collecting payments 收取付款

Collection activitv 收款活动

Collection cycle 收款环节

Collection procedures 收款程序

Collective credit risks 集合信用风险

Comfortable liquidity positi9n 适当的流动性水平Commercial mortgage 商业抵押 Commercial paper 商业票据 Commission 佣金

Commitment fees 承诺费 Common stock 普通股

Common stockholders 普通股股东

Company and its industry 企业与所处行业 Company assets 企业资产 Company liabilities 企业负债 Company loans 企业借款

Competitive advantage 竞争优势 Competitive forces 竞争力 Competitive products 竞争产品 Complaint procedures 申诉程序

Computerized credit information 计算机化信用信息

Computerized diaries 计算机化日志 Confirmed letter of credit 承兑信用证

Confirmed letters of credit 保兑信用证 Confirming bank 确认银行 Conservatism concept 谨慎原则 Consistency concept 一贯性原则 Consolidated accounts 合并报表

Consolidated balance sheets 合并资产负债表 Contingent liabilities 或有负债

Continuing security clause 连续抵押条款

Contractual payments 合同规定支出 Control limits 控制限度

Control of credit activities 信用活动控制 Controlling credit 控制信贷

Controlling credit risk 控制信用风险 Corporate credit analysis 企业信用分析

Corporate credit controller 企业信用控制人员 Corporate credit risk analysis 企业信用风险分析 Corporate customer 企业客户

Corporate failure prediction models 企业破产预测模型 Corporate lending 企业贷款 Cost leadership 成本领先型 Cost of sales 销售成本 Costs 成本

Country limit 国家限额 Country risk 国家风险 Court judgments 法院判决 Covenant 贷款保证契约 Covenants 保证契约

Creative accounting 寻机性会计 Credit analysis 信用分析

Credit analysis of customers 客户信用分析

Credit analysis of suppliers 供应商的信用分析

Credit analysis on banks 银行信用分析 Credit analysts 信用分析 Credit assessment 信用评估

Credit bureau reports 信用咨询公司报告 Credit bureaux 信用机构 Credit control 信贷控制

Credit control activities 信贷控制活动

Credit control performance reports 信贷控制绩效报告 Credit controllers 信贷控制人员

Credit cycle 信用循环 Credit decisions 信贷决策 Credit deterioration 信用恶化 Credit exposure 信用敞口

Credit granting process 授信程序 Credit information 信用信息

Credit information agency 信用信息机构 Credit insurance 信贷保险

Credit insurance advantages 信贷保险的优势 Credit insurance brokers 信贷保险经纪人 Credit insurance limitations 信贷保险的局限

Credit limits 信贷限额

Credit limits for currency blocs 货币集团国家信贷限额 Credit limits for individual countries 国家信贷限额 Credit management 信贷管理 Credit managers 信贷经理

Credit monitoring 信贷监控

Credit notes 欠款单据 Credit period 信用期 Credit planning 信用计划 Credit policy 信用政策

Credit policy issues 信用政策发布 Credit proposals 信用申请

Credit protection 信贷保护 Credit quality 信贷质量 Credit rating 信用评级

Credit rating agencies 信用评级机构 Credit rating process 信用评级程序

Credit rating system 信用评级系统 Credit reference 信用咨询

Credit reference agencies 信用评级机构 Credit risk 信用风险

Credit risk assessment 信用风险评估 Credit risk exposure 信用风险敞口 Credit risk insurance 信用风险保险

Credit risk．individual customers 个体信用风险

Credit risk：bank credit 信用风险：银行信用 Credit risk：trade credit 信用风险：商业信用 Credit scoring 信用风险评分

Credit scoring model 信用评分模型 Credit scoring system 信用评分系统

Credit squeeze 信贷压缩

Credit taken ratio 受信比率

Credit terms 信贷条款

Credit utilization reports 信贷利用报告 Credit vetting 信用审查

Credit watch 信用观察 Credit worthiness 信誉

Creditor days 应付账款天数

Cross-default clause 交叉违约条款

Currency risk 货币风险 Current assets 流动资产 Current debts 流动负债

Current ratio requirement 流动比率要求

Current ratios 流动比率 Customer care 客户关注

Customer credit ratings 客户信用评级

Customer liaison 客户联络

Customer risks 客户风险

Cut-off scores 及格线

Cycle of credit monitoring 信用监督循环

Cyclical business 周期性行业 Daily operating expenses 经营费用 Day’s sales outstanding 收回应收账款的平均天数 Debentures 债券 Debt capital 债务资本

Debt collection agency 债务托收机构

Debt issuer 债券发行人

Debt protection levels 债券保护级别

Debt ratio 负债比率 Debt securities 债券

Debt service ratio 还债率 Debtor days 应收账款天数 Debtor's assets 债权人的资产

Default 违约

Deferred payments 延期付款

Definition of leverage 财务杠杆率定义 Deposit limits 储蓄限额

Depositing money 储蓄资金

Depreciation 折旧

Depreciation policies 折旧政策 Development budget 研发预算 Differentiation 差别化 Direct loss 直接损失

Directors salaries 董事薪酬

Discretionary cash flows 自决性现金流量 Discretionary outflows 自决性现金流出 Distribution costs 分销成本

Dividend cover 股息保障倍数

Dividend payout ratio 股息支付率

Dividends 股利

Documentary credit 跟单信用证

DSO 应收账款的平均回收期

Duration of credit risk 信用风险期 Eastern bloc countries 东方集团国家

EBITDA 扣除利息、税收、折旧和摊销之前的收益 ECGD 出口信贷担保局

Economic conditions 经济环境

Economic cycles 经济周期

Economic depression 经济萧条

Economic growth 经济增长

Economic risk 经济风险

Electronic data interchange(EDI)电子数据交换 Environmental factors 环境因素

Equity capital 权益资本 Equity finance 权益融资

Equity stake 股权

EU countries 欧盟国家 EU directives 欧盟法规 EUlaw 欧盟法律 Eurobonds 欧洲债券

European parliament 欧洲议会

European Union 欧盟 Evergreen loan 常年贷款 Exceptional item 例外项目

Excessive capital commitments 过多的资本承付款项

Exchange controls 外汇管制

Exchange-control regulations 外汇管制条例

Exhaust method 排空法

Existing competitors 现有竞争对手 Existing debt 未清偿债务

Export credit agencies 出口信贷代理机构

Export credit insurance 出口信贷保险 Export factoring 出口代理

Export sales 出口额

Exports Credit Guarantee Department 出口信贷担保局

Extending credit 信贷展期 External agency 外部机构

External assessment methods 外部评估方式 External assessments 外部评估

External information sources 外部信息来源 Extraordinary items 非经常性项目

Extras 附加条件 Facility account 便利账户 Factoring 代理

Factoring debts 代理收账

Factoring discounting 代理折扣

Factors Chain International 国际代理连锁

Failure prediction scores 财务恶化预测分值

FASB(美国)财务会计准则委员会 Faulty credit analysis 破产信用分析 Fees 费用

Finance，new business ventures 为新兴业务融资 Finance，repay existing debt 为偿还现有债务融资 Finance,working capital 为营运资金融资

Financial assessment 财务评估

Financial cash flows 融资性现金流量

Financial collapse 财务危机

Financial flexibility 财务弹性

Financial forecast 财务预测

Financial instability 财务的不稳定性

Financial rating analysis 财务评级分析 Financial ratios 财务比率 Financial risk 财务风险

Financial risk ratios 财务风险比率 Fitch IBCA 惠誉评级

Fitch IBCA ratings 惠誉评级 Fixed assets 固定资产 Fixed charge 固定费用

Fixed charge cover 固定费用保障倍数 Fixed costs 固定成本 Floating assets 浮动资产 Floating charge 浮动抵押 Floor planning 底价协议 Focus 聚焦

Forced sale risk 强制出售风险

Foreign exchange markets 外汇市场 Forfaiting 福费廷

Formal credit rating 正式信用评级 Forward rate agreements 远期利率协议 FRAs 远期利率协议 Fund managers 基金经理

FX transaction 外汇交易GAAP 公认会计准则 Gearing 财务杠杆率

Geographical spread of markets 市场的地理扩展

Global target 全球目标

Going concern concept 持续经营原则

Good lending 优质贷款

Good times 良好时期

Government agencies 政府机构 Government interference 政府干预 Gross income 总收入

Guarantee of payment 支付担保

Guaranteed loans 担保贷款

Guarantees 担保High credit quality 高信贷质量 High credit risks 高信贷风险

High default risk 高违约风险 High interest rates 高利率

High risk regions 高风险区域 Highly speculative 高度投机 High-risk loan 高风险贷款

High-value loan 高价值贷款

Historical accounting 历史会计处理

Historical cost 历史成本 IAS 国际会计准则

IASC 国际会计准则委员会

IBTT 息税前利润

ICE 优质贷款原则

Idealliquidity ratios 理想的流动性比率

Implied debt rating 隐含债务评级 Importance of credit control 信贷控制的重要性 Improved products 改进的产品 I Improving reported asset values 改善资产账面价值

In house assessment 内部评估

In house credit analysis 内部信用分析 In house credit assessments 内部信用评估 In house credit ratings 内部信用评级 Income bonds 收入债券 Income statement 损益表

Increasing profits 提高利润

Increasing reported profits 提高账面利润

Indemnity clause 赔偿条款

Indicators of credit deterioration 信用恶化征兆 Indirect loss 间接损失

Individual credit transactions 个人信用交易 Individual rating 个体评级 Industrial reports 行业报告 Industrial unrest 行业动荡 Industry limit 行业限额 Industry risk 行业风险

Industry risk analysis 行业风险分析 Inflow 现金流入

Information in financial statements 财务报表中的信息

In-house credit ratings 内部信用评级 Initial payment 初始支付 Insolvencies 破产

Institutional investors 机构投资者

Insured debt 投保债务

Intangible fixed asset 无形固定资产

Inter-company comparisons 企业间比较 Inter-company loans 企业间借款 Interest 利息

Interest cost 利息成本

Interest cover ratio 利息保障倍数

Interest cover test 利息保障倍数测试 Interest holiday 免息期

Interest payments 利息支付 Interest rates 利率

Interim statements 中报(中期报表)

Internal assessment methods 内部评估方法 Internal financing ratio 内部融资率

Internal Revenue Service 美国国税局

International Accounting Standards Committee 国际会计准则委员会

International Accounting Standards(IAS)国际会计准则 International Chamber of Commerce 国际商会 International credit ratings 国际信用评级

International Factoring Association 国际代理商协会 International settlements 国际结算 Inventory 存货

Inverse of current ratio 反转流动比率

Investment analysts 投资分析人员 Investment policy 投资政策 Investment risk 投资风险

Investment spending 投资支出

Invoice discounting 发票贴现 Issue of bonds 债券的发行

Issued debt capital 发行债务资本 Junk bond status 垃圾债券状况

Just-in-time system(JIT)适时系统Key cash flow ratios 主要现金流量指标Labor unrest 劳动力市场动荡

Large．scale borrower 大额借贷者 Legal guarantee 法律担保 Legal insolvency 法律破产

Lending agreements 贷款合约 Lending covenants 贷款保证契约 Lending decisions 贷款决策 Lending proposals 贷款申请 Lending proposition 贷款申请

Lending transactions 贷款交易 Letters of credit 信用证 Leverage 财务杠杆率

LIBOR 伦敦同业拆借利率 Lien 留置

Liquid assets 速动资产 Liquidation 清算

Liquidation expenses 清算费 Liquidity 流动性

Liquidity and working capital 流动性与营运资金 Liquidity ratios 流动比率 Liquidity run 流动性危机

Liquidity shortage 流动性短缺 Loan covenants 贷款合约 Loan guarantees 贷款担保 Loan principal 贷款本金

Loan principal repayments 贷款本金偿还 Loan review 贷款审查

London Inter-bank Offered Rate 伦敦同业拆借利率 Long’term debt 长期负债 Long-term funding 长期融资

Long-term risk 长期风险Management 管理层 Marginal lending 边际贷款

Marginal trade credit 边际交易信贷 Market surveys 市场调查 Marketing 市场营销 Markets 市场

Matching concept 配比原则

Material adverse-change clause 重大不利变动条款 Maximum leverage level 最高财务杠杆率限制 Measurement and judgment 计量与判断 Measuring risk 风险计量 Medium-term loan 中期贷款

Microcomputer modelling 计算机建模

Minimum current ratio requirement 最低流动比率要求 Minimum leverage ratio 最低举债比率 Minimum net worth 最低净值

Minimum net-worth requirement 最低净值要求 Minimum risk asset ratio 最低风险资产比率 Monitoring activity 监管活动 Monitoring credit 信用监控

Monitoring customer credit limits 监管客户信贷限额 Monitoring risks 监管风险

Monitoring total credit limits 监管全部信贷限额 Monthly reports 月报

Moody's debt rating 穆迪债券评级 Mortgage 抵押

mpr’oving balance sheet 改善资产负债表

Multiple discriminate analysis 多元分析National debt 国家债务 NCI 无信贷间隔天数

Near-cash assets近似于现金的资产 Negative cash flow 负现金流量

Negative net cash flow 负净现金流量

Negative operational cash flows 负的经营性现金流量 Negative pledge 限制抵押

Net book value 净账面价值 Net cash flow 净现金流量 Net worth test 净值测试

New entrants 新的市场进人者 No credit interval 无信贷间隔天数 Non-cash items 非现金项目 Non-core business 非核心业务

Non-operational items 非经营性项目Obtaining payment 获得支付 One-man rule 一人原则 Open account terms 无担保条款 Operating leases 经营租赁 Operating profit 营业利润

Operational cash flow 营性现金流量 Operational flexibility ~营弹性 Optimal credit 最佳信贷 Order cycle 订货环节

Ordinary dividend payments 普通股股利支付 Organization of credit activities 信贷活动的组织 Overdue payments 逾期支付 Over-trading 过度交易

Overview of accounts 财务报表概览·Parent company 母公司 PAT 税后利润

Payment in advance 提前付款 Payment obligations 付款义务 Payment records 付款记录 Payment score 还款评分 PBIT 息税前利润 PBT 息后税前利润

Percentage change 百分比变动 Performance bonds 履约保证 Personal guarantees 个人担保

Planning systems 计划系统

Pledge 典押

Points-scoring system 评分系统 Policy setting 政策制定

Political risk 政治风险

Potential bad debt 潜在坏账

Potential credit risk 潜在信用风险 Potential value 潜在价值

Predicting corporate failures 企业破产预测 Preference dividends 优先股股息 Preferred stockholders 优先股股东 Preliminary assessment 预备评估 Premiums 溢价

Primary ratios 基础比率

Prior charge capital 优先偿付资本 Priority cash flows 优先性现金流量 Priority for creditors 债权人的清偿顺序 Priority payments 优先支付

Product life cycle 产品生命周期

Product market analysis 产品市场分析 Product range 产品范围 Products 产品 Professional fees 专业费用 Profit 利润

Profit and loss account 损益账户 Profit margin 利润率 Profitability 盈利能力

Profitability management 盈利能力管理 Profitability ratios 盈利能力比率 Promissory notes 本票

Property values 所有权价值

Providers of credit 授信者

Provision accounting 准备金会计处理 Prudence concept 谨慎原则 Public information 公共信息 Public relations 公共关系

Purpose of credit ratings 信用评级的目的 Purpose of ratios 计算比率的目的 Qualitative covenants 定性条款

Quantitative covenants 定量条款

Query control 质疑控制

Quick ratio 速动比率Rating exercise 评级实践 Rating process for a company 企业评级程序 Ratio analysis 比率分析

Ratio analyst weaknesses ~L率分析的缺陷 Real insolvency 真实破产

Real sales growth 实际销售收入增长率 Realization concept 实现原则 Receivables 应收账款 Recession 衰退

Reducing debtors 冲减应收账款 Reducing profits 冲减利润

Reducing provisions 冲减准备金

Reducing reported profits 冲减账面利润 Reducing stocks 减少存货

Registrar of Companies 企业监管局 Regulatory risk 监管风险

Releasing provisions 冲回准备金 Relocation expenses 费用再分配 Reminder letters 催缴单

Repayment on demand clause 即期偿还条款

Replacement of principal 偿还本金 Report of chairman 总裁／董事长报告 Reserve accounting 准备金核算 Residual cash flows 剩余现金流量 Restricting bad debts 限制坏账 Restrictions on secured borrowing 担保借款限制 Retention-of-title clauses 所有权保留条款

Revenues 总收入

Risk analysis reports 风险分析报告 Risk and banks 风险与银行 Risk and companies 风险与企业 Risk and Return 风险与回报 Risk capital 风险资本

Risk-reward 风险回报

Risk-weighted assets 风险加权资产 ROCE 资本收益率

Romapla clauses “一手交钱一手交货”条款 Sales 销售额 Secondary ratios 分解比率

Secure methods of payment 付款的担保方式

Secured assets 担保资产

Secured creditors 有担保债权人 Secured loans 担保贷款

Securities and Exchange Commission(美国)证券交易委员会 Security guarantees 抵押担保

Security of payment 付款担保

Security general principles 担保的一般原则 Segmentation 细分

Setting and policing credit limits 信用限额的设定与政策制定 Settlement discount(提前)结算折扣 Settlement terms 结算条款 Share price 股价

Short-term borrowing 短期借款

Short-term creditors 短期负债 Short-term liabilities 短期债务 Short-termism 短期化 SIC 常务诠释委员会

Significance of working capital 营运资金的重要性 Single credit customer 单一信用客户

Single ratio analysis 单一比率分析 Size of credit risk 信用风险的大小 Slow stock turnover 较低的存货周转率 Sources of assessments 评估信息来源

Sources of credit information 信用信息来源 Sources of risk 风险来源 Sovereign rating 主权评级 Specialist agencies 专业机构 Specific debt issue 特别债券发行 Speculative 投机性

Speculative grades 投机性评级 Split rating 分割评级

Spot rate 现价(即期比率)Spreadsheets 电子数据表

Staff redundancies 员工遣散费

Standard and Poor 标准普尔

Standard security clauses 标准担保条款

Standard&Poor's 标准普尔 Standby credits 备用信用证

Standing Interpretations Committee 证券交易委员会

Standing starting credit limits 持续更新信用限额 Statistical analysis 统计分析

Statistical techniques 统计技巧 Status reports(企业)状况报告 Stock valuations 存货核算

Stocks 股票

Straight line depreciation method 直线折旧法

Strategic positioning 战略定位

Suplus assets 盈余资产 Suplus rating 盈余评级

Supplier power 供应商的力量

Supply chain 供应链

Support rating 支持评级 Swap agreement 换合约

Swaps 互换

SWOT analysis SWOT分析

Symptoms of failure questionnaires 企业破产征兆调查表 Takeovers 收购

Tax payments 税务支付

Technical insolvency 技术破产

Technology and change 技术进步

Term loan 定期贷款

Term of borrowing 借款期限

Third party guarantees 第三方担保

Tier 1 capital 一类资本 Tier 2 capital 二类资本

Total credit limit 整体信用限额 Total current assets 流动资产总额

Trade companies 贸易企业 Trade credit 商业信用

Trade creditors 应付账款

Trade cycle 商业循环

Trade cycle times 商业循环周期

Trade debt 应收账款

Trade debtors 贸易债权人 Trade Indemnity 贸易赔偿 Trade references 贸易参考 Trade-off 协定

Trading outlook 交易概况 Trading profit 营业利润

Traditional cash flow 传统现金流量

Triple A 三AUCP 跟单信用证统一惯例

Uncovered dividend 未保障的股利

Uniform Customs&Practice 跟单信用证统一惯例 Unpaid invoices 未付款发票

Unsecured creditors 未担保的债权人

Usefulness of liquidity ratios 流动性比率的作用

Uses of cash 现金的使用

Using bank risk information 使用银行风险信息 Using financial assessments 使用财务评估 Using ratios 财务比率的运用

Using retention-of-title clauses 使用所有权保留条款 Value chain 价值链 Value of Z scores Z值模型的价值

Variable costs 变动成本 Variable interest 可变利息

Variety of financial ratios 财务比率的种类

Vetting procedures 审查程序

Volatitle revenue dynamic 收益波动

Volume of sales 销售量Warning signs of credit risk 信用风险的警示 Working assets 营运资产 working capital 营运资本

Working capital changes 营运资本变化额 Working capital management 营运资本管理 working capitalratios 营运资本比率

Write-downs 资产减值

Write-offs 勾销Z score assessments Z值评估 z score models z值模型

Z scores z值

Z scoring Z值评分系统

第四篇：BIOS中英文对照表

送给女朋友的生日蛋糕祝福语

也许这一次就是那早已经注定的前缘,不然怎曾经有云云的企盼,真想要将你的名儿烙在心头,成为我感情的驻足点.给你的生辰!

我愿是叶尖上的一滴水珠，从清晨到夜晚对你凝视，在这个特殊的日子里，化为一声默默的祝愿

祝福你，我的爱人生日快乐，时光飞逝，但我对你的爱却更醇厚。在这特殊的日子里，我想告诉你，你的爱使我的生命变得完整。

物换星移,不会为我们逗留,惟有你我的恋爱,永藏在心的深处,祝你生辰快乐!

祝福你，我的心上人生日快乐，你总是那么妩媚动人，那么美丽多姿!

“你最令人喜爱”,我说时来不及思索.而思索后照旧如许说.祝生辰快乐!

相信恋爱或少有永恒，但每一次都值患上爱护珍重，相信不是你让我受了危险，而是不曾经给自己机会去了解，生辰快乐.当奉献成为一种需要“爱”便是那无所谓的工作//在你的生辰,接管我遥远而深深的祝愿!

甜蜜蜜，你笑的甜蜜蜜，好象花儿开在春风里，开在春风里。为什么你笑的这么甜?因为我给你发了短信息。生日快乐，宝贝!

生日祝福表达我对你的爱有多深，在我的日历里，你是一样的年轻迷人，而这特别的一年似乎令你越加美丽，风采翩翩。

心常常试图于记忆里复制你的微笑.今日它索性想复制一个纯粹的你,然后对你说,生辰快乐!

在这个特别的日子里，我没有别的话，只想你知道，每年今天，你都会收到我的祝福，感到我的爱，永远的爱!

你的微笑曾经那么顽固地垄断我每一个美梦.但愿我的这一声生辰祝愿能占有你一成天---想我!

生辰值患上记念，因为自那一刻起，许多工具在冥冥中，有了一种从头的摆设，包括你我的相遇、相识、相爱，让我们彼此爱护珍重!

愿此刻/是我簇拥着你喃喃细语/壁炉的慵倦/杯的昏黄/都是我挥之不去的/默默祝愿!

用我所有的爱祝你生日快乐!你需要我时我会在你身旁。祝你快乐，一年比一年更爱你!

喜欢你/可是---不敢告诉你于是在这一声“生辰快乐”中,包含了我所有的心意

告诉我/什么时辰你再来/耕垦我荒芜的笑颜/系住我失舵的小舟//愿你今日快乐!

朋友生日蛋糕祝福语

寿星佬，我祝你所有的希望都能如愿，所有的梦想都能实现，所有的等候都能出现，所有的付出都能兑现。

儿时的天真，少时的浪漫，花的季节却无缘长相厮守，但我永远忘不了你那特别的日子，“祝你生日快乐！”

生日快乐！我要送你一份100%纯情奶糖：成份＝真心＋思念＋快乐，有效期＝一生，营养＝温馨＋幸福＋感动

愿你的生日充满无穷的快乐，愿你今天的回忆温馨，愿你所有的梦想甜美，愿你这一年称心如意！

日月轮转永不断，情苦真挚长相伴，不论你身在天涯海角，我将永远记住这一天。祝你生日快乐!

你是哈蜜我是瓜，生日你不笨瓜瓜，看了短信笑哈哈，不愧是个哈蜜瓜！祝你：看了短信笑哈哈，生日快乐！

我唱着“祝你生日快乐”的歌向你走近，表达我的祈愿，分享你的快乐，再倾听那属于你的青春的回音

没有甜美的蛋糕,缤红的美酒,丰厚的礼物,悠扬的生日歌,不要遗憾,你拥有世界上最真心的祝福,生日快乐!

在你生日来临之即，祝你百事可乐，万事芬达，天天哇哈哈，月月乐百事，年年高乐高，心情似雪碧，永远都醒目

祈望你心灵深处芳草永绿，青春常驻，笑口常开。祝你生日快乐，健康幸福！

难忘是你我纯洁的友情！可贵是永远不变的真情！高兴是能认识你！献上我最爱的康乃馨，祝你生日快乐

最新生日蛋糕祝福语

情侣：牵手一生，心心相印，携手共此生，百年好合永结同心，真的好想你，一世情缘，亲爱的辛苦了！长相知永相伴，你是我的唯一，真爱一生，爱相随，伴你同行，有你真好，心手相连，你侬我侬，情投意合，风雨同舟，芳心独韵，剑胆琴心。

让星星化为我的眼，整夜的看护你；让清风化为我的笑，抚平你驿动的心；让一切美好的事物化为我的祝福永远的陪伴着你，生日快乐！

父母：世上只有妈妈好！（爸爸）妈妈，我爱您！难忘父母恩，爸爸妈妈辛苦了！相濡以沫几十载，浓浓母女情。

这一季的花开得格外娇艳，你可知，那是因为我用情感在浇灌只等你的生日赠与你，愿你喜欢。

我愿意做天天的蛋糕，送你天天的祝福；我愿意做揉揉的烛光，送你深深的祝福，祝你生日快乐！

在你永远与春天接壤的梦幻里。祝你：心想事成、幸福快乐！生日快乐！

寿星：与天齐寿，如山之寿，福寿双增，天增岁月您增寿，萱草长春，松鹤延年，松鹤知年寿，万代子孙长，共享天伦，天人合一，年高情雅，高德延年，高风亮节，龟鹤献瑞，多寿多福，寿龄撼松柏。

这是郁金香的日子，也是你的日子。愿你年年这一天吉祥如意，芬芳馥郁！

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第五篇：maya中英文对照表

File文件

New Scene建立新场景Open Scene打开场景Save Scene存盘场景Save Scene As改名存盘Import导入

Export All导出所有

Export Selection导出选定物体 View Image 查看图片 View Sequence 浏览顺序

Create Reference引入场景文件Reference Editor引入场景编辑器Project项目·New建立新项目

·Edit Current编辑当前项目·Set指定当前项目

Recent Files 最近打开文件 Recent Projects 最近打开项目 Exit退出

Edit编辑

Undo取消上一次操作Redo恢复上一次操作Repeat重复最后一次操作

Recent Commands 最近执行命令 Keys关键帧

·Cut Keys裁剪关键帧·Copy Keys拷贝关键帧·Paste Keys粘贴关键帧·Delete Keys删除关键帧·Scale Keys缩放关键帧·Bake Simulation模拟复制Delete删除

Delete by Type根据类型删除·History构造历史·Channels通道

·Static Channels静帧通道·Motion Paths运动路径·Expressions表达式·Constraints约束·Rigid Bodies刚体

Delete All by Type根据类型删除所有·History构造历史·Channels通道

·Static Channels静帧通道·Motion Paths运动路径·Expressions表达式·Constraints约束

·Unused Transforms未用变形

·Joints连接

·IK Handles逆向运动控制柄·Lattices车削·Clusters族

·Sculpt Objects雕刻物体·Wires网格·Lights灯光·Cameras照相机

·Image Planes图像板

·Shading Groups and Materials阴影组和材质·Particles粒子

·Rigid Bodies刚体物体

·Rigid Constraints刚体约束Select All选择所有

Select Hierarchy 选择层级 Invert Selection 反向选择

Select All by Type根据类型选择所有·Joints连接

·IK Handles逆向运动控制柄·Lattices车削·Clusters族

·Sculpt Objects雕刻物体·Wires网格

·Transforms变形·Geometry几何体

·NURBS Geometry NURBS几何体·Polygon Geometry多边形几何体·Lights灯光·Cameras照相机

·Image Planes图像板

·Particles粒子

·Rigid Bodies刚体物体·Rigid Constraints刚体约束 ·Fluids 流体 ·Fur 毛发·Strokes 笔触 ·Brushes 笔刷

Paint Selection Tool 绘画选择工具 Duplicate复制Group成组Ungroup解成组

Create Empty Group建立空成组Parent建立父物体Unparent解除父物体

Modify修改

Transformation Tools变形工具·Move Tool移动工具·Rotate Tool旋转工具·Scale Tool缩放工具

·Show Manipulator Tool显示手动工具·Default Object Manipulator默认调节器·Proportional Modi Tool比例修改工具

Reset Transformations重新设置变形控制Freeze Transformations冻结变形控制Snap Align Objects 捕捉工具

·Point to Point 点对点 ·2Point to 2Point 2点对2点 ·3Point to 3Point 3点对3点 ·Align Objects 选择点

Enable Nodes授权动画节点·IK solvers逆向运动连接器·Constraints约束·Expressions表达式·Particles粒子·Rigid Bodies刚体·Snapshots快照

Make Live激活构造物Center Pivot置中枢轴点

Prefix Hierarchy Names定义前缀Search and Replace Names 搜索与替换 Add Attribute增加属性Convert 转化模式 Paint Scripts Tool

Create 创建

NURBS Primitives 创建NURBS物体

·Sphere球体·Cube立方体·Cylinder圆柱体·Cone圆台（锥）体·Plane平面物体 ·Torus面包圈 ·Circle圆 ·Square 曲面

Polygon Primitives创建多边形物体

·Sphere球体·Cube立方体·Cylinder圆柱体·Cone圆台（锥）体·Plane平面物体·Torus面包圈

Subdiv Primitiver 创建细分物体

·Sphere球体·Cube立方体·Cylinder圆柱体·Cone圆台（锥）体·Plane平面物体·Torus面包圈

Volume Primitiver 创建体积物体

·Sphere球体·Cube立方体 ·Cone圆台（锥）体 ·Lights 创建灯光

·Ambient Light创建环境光·Directional Light创建方向灯·Point Light创建点光源·Spot Light创建聚光灯·Area Light 面积光源 ·Volume Light 体积光源

Cameras创建摄影机

·Camera 摄影机

·Camera and Aim目标点控制器摄像机

·Camera,Aim,and Up 目标点和上方方向控制器的摄像机CV Curve Tool CV控制点曲线工具EP Curve Tool EP编辑点曲线工具Pencil Curve Tool铅笔曲线工具 Arc Tools 圆弧工具 Measure Tools 测量工具

·Distance Tool 距离工具 ·Parameter Tool 参数工具 ·Arc Length Tool 弧度工具

Text 创建文本

Construction Plane 创建面板 Locator 创建空物体 Annotation 创建注解 Empty Group 创建空成组 Sets

·Set ·Partition·Quick Select Set

Display显示

Grid 显示网格

Heads Up Display 置顶显示

·Object Details 物体细节参数 ·Poly Count 显示模型面数 ·Animation Details 动画参数显示 ·Frame Rate 显示电影帧速率fps·Camera Names 摄影机名称 ·View Axis 视图坐标 ·Origin Axis 世界坐标

UI Elements 界面显示

·Status Line 快速命令栏 ·Shelf 工具架 ·Time Slider 时间滑块 ·Range Slider 范围滑块 ·Command Line 命令栏 ·Help Line 帮助栏 ·Toolbox 工具箱

·Attribute Editor 属性编辑器 ·Tool Settings 工具设置

·Channel Box/Layer Editor 通道编辑器和图层编辑器 ·Hide UI Elements 隐藏界面 ·Show UI Elements 显示界面 ·Restore UI Elements 恢复界面

Hide 隐藏

·Hide Selection 隐藏选择

·Hide Unselected objects 隐藏不选择的对象 ·Hide Unselected CVs 隐藏不选择的CV曲线 ·All 全部隐藏

·Hide Geometry 隐藏几何体 ·Hide Kinematics 隐藏运动学物体 ·Hide Deformers 隐藏指定类型的变形 ·Hide Cloth 隐藏布料 ·Lights灯光 ·Cameras 摄影机

·Texture Placements 纹理放置图标 ·Comnstruction Planes 隐藏平面 ·Fluids 流体

·Hair systems 毛发系统 ·Follicles毛囊 ·Fur 毛发

·Animation Markers 隐藏动画标记 ·Light Manipulators 灯光操纵器 ·Camera Manipulators 摄影机操纵器

Show 显示

Wireframe Color 线框颜色 Object Display 对象显示

·Template·Untemplate·Bounding Box ·No Bounding Box ·Geomery ·No Geomery

Component Display 元素显示

·Backfaces 背面 ·Lattice Points 车削点 ·Lattice Shape 车削面 ·Local Rotation Axes 车削型

·Joint Labels关节标签 ·Rotate Pivots 旋转轴点 ·Scale Pivots 缩放轴点 ·Selection Handles 选定手柄

NURBS Components NURBS元素

·CVs CV曲线·Edit Points编辑点·Hulls可控点·Normals定制

·Patch Centers 片面中心 ·Surace Origins 表面原点 ·Custom定制

NURBS Smoothness NURBS曲面光滑处理

·Hull物体外壳·Rough边框质量·Medium中等质量·Fine精细质量·Custom定制

Polygon Components多边形元素

·Vertices 显示顶点 ·Border Edges 显示边界 ·Soft/all Edges 柔/所有边 ·Face Centers 面的中心 ·Uvs UV点

·Normals 显示顶点法线 ·Long Normals 长法线 ·Medium Normals 中等法线 ·Short Normals短法线

Custom Polygon Display定制多边形显示

Subdiv Surface Components 显示细分多边形元素

·Verices 显示顶点 ·Edges 显示边 ·Faces 显示面 ·Uvs 显示UV点 ·Normals 显示法线 ·UV Borders UV变粗

Subdiv Surface Smoothness 细分面光滑

·Hull 外壳模式 ·Rough 粗糙模式 ·Medium适中模式 ·Fine 最好模式

Fast Inteaction 快速交错显示

Camera/Light Manipulator 摄影机灯光操纵器 Joint Size 关节尺寸

IK/FK Joint Size IK关节尺寸 IK Handle Size IK把手尺寸 Stroke Display Quality

Window窗口

General Editors通用编辑器

·Component Editor 使用元素编辑器·Attribute Spread Sheet属性编辑器·Connection Editor连接编辑器·Visor 笔刷库

·Blind Data Editor 盲区数据编辑器 ·Channel Control通道控制信息 ·Script Editor Script脚本编辑器 ·Command Shell命令窗口

Rendering Editors渲染编辑器

·Render View渲染视图 ·Render Globals 全局渲染 ·Hypershade 纹理材质编辑器 ·Mental ray 渲染器

·Approximation Editor近似值编辑器 ·Custom Text Editor 定制文本编辑器 ·Map Visualizer 贴图观察器 ·Shader Manager 明暗管理器 ·Rendering Flags渲染属性列表 ·Shading Groups Editor阴影组编辑器·Multilister 多重列表器

·Hardware Render Buffer硬件渲染缓冲区Animation Editors动画编辑器

·Graph Editor图形编辑器·Trax Editor非线性编辑器 ·Dope Sheet 关键帧清单 ·Blend Shape融合变形

·Expression Editor 表达式编辑器

·Device Editor设备编辑器

Relationship Editor 关联编辑器

·Set 集

·Deformer Sets 变形设置 ·Character Sets 角色设置 ·Partitions 分隔 ·Display Layers显示层 ·Render Layers 渲染层

·Dynamic Relationships动力学关系器视窗

·Light Linking 灯光链接(light光源中心object对象中心)

·UV Linking UV链接(texture纹理中心UV中心 paint effects/UV笔刷特效 hair/UV头发 fur/UV皮毛)

Settings/preference 设置/参数选择

·Preferences 参数 ·Tool Settings 工具设定 ·Performance Settngs性能设定 ·Hotkeys 快捷键 ·Colors 颜色

·Making Menus 标记菜单 ·Shelves 工具架 ·Panels 控制面板

·Plug-in Manager 插件管理器

Attribute Editor属性编辑器Outliner框架Hypergraph超图形

Paint Effects 笔刷特效

UV Texture Editor 纹理贴图编辑器 Playblast

View Arangement视图安排

Saved Layouts保存布局

Single Perspective View单透视图

·Four View四分图

·Persp/Graph/Hyper透视/图形/超图形·Persp/Multi/Render透视/多功能/渲染·Persp/Multi/Outliner透视/多功能/轮廓·Persp/Multi透视/多功能·Persp/Outliner透视/轮廓·Persp/Graph透视/图形

·Persp/Set Editor透视/组编辑器·Edit Layouts编辑布局

Frame Selected in All Views所有视图选定帧Frame All in All Views所有视图的所有帧Minimize Application最小化应用

Raise Application Windows移动窗口向前