中级会计实用英语词汇：利润表和资产负债表篇如果你想考证还是进入外资企业或大型跨

不管你想考证还是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。

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