第一篇：香港会计报表(中英文对照)
1.Balance Sheets
1.资产负债表
2.INCOME STATEMENT
2.损益表
3.CASH-FLOWSTATEMENT
3.现金流量表
第二篇：中英文对照会计报表中英文损益表
英文： 中英文损益表
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发表时间: 2006-8-17 阅读数：
项目
产品销售收入
其中：出口产品销售收入
减：销售折扣与折让
产品销售净额
减：产品销售税金
产品销售成本
其中：出口产品销售成本
产品销售毛利
减：销售费用
管理费用
财务费用
其中：利息支出(减利息收入)汇兑损失(减汇兑收益)
产品销售利润
加：其他业务利润
营业利润
加：投资收益
营业外收入
减：营业外支出
加：以前损益调整
利润总额
减：所得税
净利润
中文：英文损益表
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发表时间: 2006-8-17 阅读数：
ITEMS
Sales
Including：Export sales
Less：Sales discounts and allowances
Net sales
Less：Sales tax
Cost of sales
Cost of sales
Including：Cost of export sales
Gross profit
Less：Selling expense
General and administrative expense
Financial expense
Including：Interest expense(less interest income)Exchange loss(less exchange gain)
Income from main operation
Add：Income from other operations
Operating income
Add：Investment income
Non-operating income
Less：Non-operating expense
Add：Adjustment to prior year's income and expense Income before tax
Less：Income tax
NET INCOME
第三篇：中英文对照会计报表 销售费用明细表
英文： STATEMENT OF MARKETING EXPENSES
发表时间: 2005-9-25 阅读数：
STATEMENT OF MARKETING EXPENSES
For the year ended JULY.31,1998
LINE
15744
FROM AJI-02 Sup.5 MONETARY UNIT:YUAN
THIS YEAR'S
PLAN
THIS MONTH'S ACTUAL
LAST YEAR'S ACTUAL ITEMS
Salaries and wages Depreciation Repairs
Supplies consumed Amortization of low cost and short lived articles Office expenses Travelling Commission
Consignment handing fee Transportation Loading and unloading Packaging Insurance Advertising Rental
Sales service fee Micellaneous TOTAL
NO.中文：销售费用明细表
发表时间: 2005-9-25 阅读数：
15745
销售费用明细表
项目实际
工资
折旧费
修理费
物料消耗
低值易耗品摊销
办公费
差旅费
销售佣金
代销手续费
运输费
装卸费
包装费
保险费
广告费
租赁费
销售服务费
其他
合计
会外工02表附表5in Cit
本年计划、单位：元 AJI
本月实际、上年实际、行次
第四篇：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
第五篇：中英文对照A
《美国口语惯用法例句集粹》Ａ
A(Page 1-4)
1.about
1)
2)
3)
4)
5)
6)
7)I'd like to know what this is all about.我想知道这到底是怎么回事。How about a fish sandwich? 来一块鱼肉三明治怎么样？What about me? 我怎么样？I'm not about to go in that old house.我是不会进那幢旧房子的！Yes I remember that night.What about it? 是的，我记得那个晚上，那又怎样？What's this all about? 这到底是怎么回事？It's about time you showed up!差不多是你该露面的时候了。
2.above
1)
2)Above all, I want everything quiet.首要的是：我要一切保持安定。Tom thinks he's above hard work.汤姆认为自己没必要努力工作。
3.act
1)
2)
3)
4)
5)
6)Would you please act out what happened? 你能把发生的事演示一下吗？Watch Ricky.He sometimes likes to act up in class.注意里基，他又是喜欢在课堂上捣蛋。That profane comedian needs to clean up his act.那个爱说粗言秽语的喜剧演员应该净化一下自己的言行。We need to get our act together and come to see you.我们需要统一意见后来见你。The newspapers called the earthquake an act of God.报纸上称那次地震为天灾。Masa is a class act.玛莎是位杰出的女性。
4.action
1)
2)
3)
4)We're going to bring action against our debtors.我们打算控告我们的债务人。Did you see any action in yesterday's ballgame? 昨晚的棒球比赛中你看到有什么有趣的精彩场面吗？Our community is going to take action against the proposed waste dump.我地区要采取行动反对那项垃圾处理场的提案。Jim wants to go where the action is.吉姆想去有刺激性的地方。
5.advantage
1)
2)Our opponents have a height advantage on us.我们的对手在身高上比我们占有优势。Nobody likes to be taken advantage of.没有人喜欢被捉弄（或：被欺骗、利用）
6.after
1)
2)
3)
4)I think that girl is after you.我想那女孩是在追你。It looks like things are gonna work out after all.看起来事情终会解决的。This soft drink has a nasty aftertaste.这软饮料有种让人难受的余味。I see your point, but don't you think it's way after the fact.我明白你的意思，但你不觉
得这已是“事后诸葛亮”了吗？
7.again
1)I could go to Japan again and again.我可以一而再、再而三地去日本。（注：意指不会感到
厌倦）
8.age
1)
2)Would you please act your age!请你做事要有一个与自己年龄相称的样子。This is a “coming of age” movie.这是一部成人影片。
9.air
1)
2)
3)
4)
5)
6)
7)
8)
9)I need to go outside and get some air.我需要出去呼吸点新鲜空气。I don't know what's wrong, but can feel it in the air.虽然我不知道到底是出了什么差错，但我能隐隐约约感觉到。Mike was sad when they took his favorite program off the air.当迈克喜欢的节目被取消时，他感到很伤心。The sale of our house is still up in the air.我们的房子出勤率售一事还没有最后定下来。After winning the championship, I felt I could walk on air.获得冠军后，我飘飘欲仙。Your sister is such an airhead.你姐姐真是来个没有头脑的人。Janet Jackson's new song is getting lots of airplay.珍妮〃杰克逊的新歌到处都在不断地播放。That last time I took a plane, I got airsick.上次我乘飞机时晕机了。I hope there's no bad air between us.我希望我们之间的关系不要很别扭。
10.all
1)
2)
3)
4)
5)
6)
7)
8)
9)
10)
11)
12)
13)It's looks like we won't be going after all.看起来最后我们还是不能去。We've all but finished the project.我们已几乎完成了那个项目。All in all I'd say it's been a very productive day.总的来说，我认为这一天过得很充实。Let's go all-out and win this game!让我们尽全力来打赢这场比赛。We knew it was all over when we saw the building burst.当我们看见那座建筑突然起火时，我们知道一切全完了。We wish you all the best.我们大家祝福你一切如意。If it's all the same to you, I'd just as soon not go.如果这对你都是一回事的话，我就不想去了。They were running from the police like all get-out.他们以极快的速度逃脱警察的追赶。I didn't see them come in at all.我根本高没有发现他们的进来。Let's settle this matter once and for all.让我们来把这个问题一次性地彻底解决掉。Mark is an all-around athlete.马克是一个全能运动员。Did you get to play in the all-star game? 你入选全明星队的比赛了吗？He bloke the all-time record in the 100-meter run at his school.他打破了他所在的学校
100米跑的历史最高记录。
11.alley
1)Working on cars isn't up my alley.修理汽车不是我拿手的活儿。
12.alone
1)
2)I just wanna be left alone.我只是想一个人呆会儿。Can't you just leave well enough alone? 你不能少管一些闲事吗？
13.along
1)
2)You knew all along what was going on.你从一开始就知道所发生的事。Debbie doesn't get along with Steve.戴比和史蒂夫相处得不好。
1)
2)
3)
4)
5)Mr.Pak came here searching for the American dream.帕克先生来到这儿寻求他的“美国梦”。Some foreigners become Americanized while living in the U.S.一些外国人在美国居住时被美国化了。Not having any job freedom would be totally unAmerican.没有选择职业的自由是完全违背美国精神传统的。Bill is an all-American quarterback.比尔是全美（橄榄球）明星赛的四分卫队员。I just can't go on the American way.我无法适应美国方式。
15.animal
1)
2)Water-skiing really brings out the animal in Tom.滑水运动真正激发出了汤姆的活力与激情。The young actor emits a lot of animal magnetism on the screen.那个年轻演员在荧幕
上充分显示出他的性魅力。
16.answer
1)I called Emi but there was no answer.我给埃米打了电话，但是没人接。
17.apple
1)
2)
3)
4)
5)Have you ever been to the Big Apple? 你去过纽约吗？Do I sense an apple of discord between you two? 你问我有没有感觉出你们两人之间的不和，是吗？Heather is the apple of my eye.希瑟是我的掌上明珠。Rita likes to keep everything in apple-pie order.丽塔喜欢把一切都弄得井井有条。Dennis has always been an apple polisher.丹尼斯一直就是一个马屁精。
18.arm
1)
2)
3)
4)You don't have to twist my arm to get me to go with you.用不着你强迫我跟你走。My father is a hopeless armchair quarterback.我爸爸是一个没救了的纸上谈兵的人。The suspects are armed and dangerous.嫌疑犯带有武器，十分危险。Every spring the park is filled with lovers walking arm in arm.每到春天公园里到处都是
手挽手散步的恋人。
19.around
1)
2)Coach Johnson has been around for 30 years.约翰逊教练已有三十年的经验了。Someone is on duty here around-the-clock.有人在这里昼夜值班。
20.as
1)
2)
3)
4)
5)
6)It looks as if someone has already been here.看起来在人来过这里了。As for me, I'm going home.至于我，我准备回家。Marty is acting as if nothing happened.马蒂表现得像什么也没发生过一样。I want this room left as is.我希望这间房子保持原样。The changes will begin taking place as of tomorrow.变动从明天开始实施。Police are baffled as to the whereabouts of the kidnappers.警察局搜寻绑架者的工作受
挫。
1)
2)
3)
4)Our gas bill average about $50 a month.我们每个月的煤气费平均50美元。On the average, I'd say we eat chicken once a week.我们平均每周吃一次鸡肉。Kent describes himself as just an average Joe.肯特视自己为一名普通的美国人。On the average day, over 100,000 kids bring guns to school in the U.S.在美国平常日
子里，有100,000个孩子带手枪去上学。
22.away
1)
2)
3)
4)
5)What makes you think you're gonna get away with this? 是什么使你认为你可以免受处罚？I wish they'd do away with these complicated tax forms.我希望他们能费除掉这些复杂的税务表格。We're planning a weekend getaway for our anniversary.我们正在为庆祝我们的纪念日而安排一次周末的外出活动。Tom wants to run away from home.汤姆想从家里出逃。Dave and Kathy are going to steal away on vacation.戴夫和凯茜计划在假期里偷偷跑出
去。
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