酒店管理财务酒店财务专有词汇及中英对照2014(叶予舜).docx
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酒店管理财务酒店财务专有词汇及中英对照2014(叶予舜).docx
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酒店管理财务酒店财务专有词汇及中英对照
新会计准则下的英文版的会计报表
一、 企业财务会计报表封面FINANCIALREPORTCOVER
报表所属期间之期末时间点PeriodEnded
所属月份ReportingPeriod
报出日期SubmitDate
记账本位币币种 LocalReportingCurrency
审核人Verifier
填表人Preparer
二、 资产负债表BalanceSheet
资产Assets
流动资产CurrentAssets
货币资金CashandCashEquivalents
短期投资 Short-termInvestment
—年内到期委托贷款EntrustedLoanReceivableDuewithinOneYear
减:
一年内到期委托贷款减值准备Deduct:
DepreciationReserveforEntrustedLoanReceivableDuewithinOneYear
减:
短期投资跌价准备 Deduct:
FallingPriceReserveforShort-term
Investment
短期投资净额NetValueofShort-termInvestment
i
叶予舜汇整二。
一三年九月五日星期四
应收票据 NotesReceivable
应收股利 DividendsReceivable
应收利息 InterestReceivable
应收账款AccountsReceivable
减:
应收账款坏账准备Deduct:
BadDebtReserveforAccounts
Receivable
应收账款净额 NetValueofAccountsReceivable
其他应收款 OtherReceivable
减:
其他应收款坏账准备Deduct:
BadDebtReserveforOtherReceivable
其他应收款净额 NetValueofOtherReceivable
预付账款 Prepayment
应收补贴款 SubsidyReceivable
存货Inventory
减:
存货跌价准备 Deduct:
InventoryFallingPriceReserve
存货净额 NetValueofInventory
已完工尚未结算款AmountDuefromCustomerforContractWork
待摊费用 DeferredExpense
—年内到期的长期债权投资 Long-termInvestmentonBondsDue
withinOneYear
—年内到期的应收融资租赁款 FinancialLeaseReceivableDuewithin
OneYear
其他流动资产 OtherCurrentAssets
流动资产合计TotclCurrentAssets
长期投资 Long-termInvestment
长期股权投资 Long-termInvestmentonStocks
委托贷款 EntrustedLoan
长期债权投资 Long-termInvestmentonBonds
长期投资合计TotalLong-termInvestment
减:
长期股权投资减值准备Deduct:
DepreciationReserveforLong-termInvestmentonStocks
减:
长期债权投资减值准备Deduct:
DepreciationReserveforLong-termInvestmentonBonds
减:
委托贷款减值准备 Deduct:
DepreciationReserveforEntrusted
Loan
长期投资净额NetValueofLong-termInvestment
其中:
合并价差Include:
Cost-BookValueDifferentials
固定资产FixedAssets
固定资产原值OriginalValueofFixedAsset
减:
累计折旧 Deduct:
AccumulatedDepreciation
固定资产净值NetValueofFixedAssets
减:
固定资产减值准备Deduct:
DepreciationReserveforFixedAssets
固定资产净额NetValueofFixedAssets
工程物资 ProjectGoodsandMaterial
在建工程 ConstructioninProgress
减:
在建工程减值准备Deduct:
DepreciationReserveforConstructioninProgress
在建工程净额 NetValueofConstructioninProgress
固定资产清理 DisposalofFixedAssets
固定资产合计 TotalFixedAssets
无形资产及其他资产IntangibleAssets&OtherAssets
无形资产IntangibleAssets
减:
无形资产减值准备 Deduct:
DepreciationReserveforIntangible
Assets
无形资产净额 NetValueofIntangibleAssets
长期待摊费用 Long-termDeferredExpense
融资租赁 未担保余值 FinancialLease-UnguaranteedResidual
Values
融资租赁 应收融资租赁款FinancialLease-FinancialLease
Receivable
其他长期资产 OtherLong-termAssets
无形及其他长期资产合计 TotalofIntangibleAssets&OtherAssets
递延税项DeferredTax
递延税款借项 DeferredTaxDebits
资产总计TotalAssets
负债及所有者(或股东)权益Liability&Owners'(Shareholders)Equity
流动负债CurrentLiability
短期借款 Short-termLoans
应付票据 NotesPayable
应付账款 AccountsPayable
已结算尚未完工款UnearnedReceivable
预收账款 DepositReceived
应付工资 PayrollPayable
应付福利费 WelfarePayable
应付股利 DividendPayable
应交税金 TaxesPayable
其他应交款 OtherFeesPayable
其他应付款 OtherPayable
预提费用 AccruedExpense
预计负债AccruedLiabilities
递延收益DeferredRevenue
—年内到期的长期负债Long-termLiabilityDuewithinOneYear
其他流动负债 OtherCurrentLiability
流动负债合计TotalCurrentLiability
长期负债Long-termLiability
长期借款 Long-termLoans
应付债券 BondsPayable
长期应付款 Long-termPayable
专项应付款 SpecialPayable
其他长期负债 OtherLong-termLiability
长期负债合计 TotalLong-termLiability
递延税项DeferredTax
递延税款贷项 DeferredTaxLiabilities
负债合计TotalLiability
少数股东权益 MinorityEquity
所有者权益(或股东权益) Owners'(Shareholders)Equity
实收资本(或股本) Paid-inCapital
减;已归还投资Deduct:
InvestmentReturned
实收资本(或股本)净额NetValueofPaid-inCapital
资本公积CapitalReserves
盈余公积SurplusReserves
其中:
法定公益金 Include:
LegalPublicWelfareFund
未确认投资损失 UnrealizedInvestmentLosses
未分配利润UndistributedProfits
其中:
本年利润Include:
CurrentYearProfit
外币报表折算差额ConvertedDifferenceinForeignCurrency
Statements
所有者(或股东)权益合计 TotalOwners'(Shareholders)Equity
负债及所有者(或股东)权益合计TotalLiability&Owners'(Shareholders)
Equity
24
叶予舜汇整二。
一三年九月五日星期四
三、 利润及利润分配表 ProfitandStatementofProfitDistribution
主营业务收入PrimeOperatingRevenue
减:
主营业务成本 Deduct:
CostofPrimeOperating
主营业务税金及附加TaxandAssociatedChargeforPrimeOperating
主营业务利润(亏损以“一”填列)PrimeOperatingProfit(―meansloss)
加:
其他业务收入 Add:
OtherOperatingRevenue
减:
其他业务支出 Deduct:
OtherOperatingExpense
减:
营业费用 OperatingExpenses
管理费用AdministrativeExpenses
财务费用 FinanceCharge
营业利润(亏损以“一”填列)OperatingProfit(-meansloss)
加:
投资收益(亏损以“一”填列)Add:
InvestmentIncome
补贴收入SubsidizeRevenue
营业夕I、收入Non-OperatingIncome
减:
营业夕|、支出 Deduct:
Non-OperatingExpense
利润总额(亏损总额以填列)TotalProfit(-meansloss)
减:
所得税Deduct:
IncomeTax
少数股东损益 MinorityGainandLoss
加:
未确认投资损失 Add:
UnrealizedInvestmentLosses
净利润(净亏损以“一"填列)NetProfit(-meansloss)
加:
年初未分配利润 Add:
UndistributedProfitsattheBeginningoftheYear
其他转入 OtherTransfer-in
可供分配的利润 ProfitAvailableforDistribution(-meansloss)
减:
提取法定盈余公积 Deduct:
WithdrawalLegalSurplus
提取法定公益金 WithdrawalLegalPublicWelfareFund
提取职工奖励及福利基金WithdrawalStuffandWorkers'
BonusandWelfareFund
提取储备基金WithdrawalReserveFund
提取企业发展基金 WithdrawalReserveforBusinessExpansion
利润归还投资ProfitCapitalizedonReturnofInvestment
可供投资者分配的利润 ProfitAvailableforOwners'Distribution
减:
应付优先股股利 Deduct:
PreferredStockDividendsPayable
提取任意盈余公积 WithdrawalOtherCommonAccumulation
Fund
应付普通月殳月殳利CommonStockDividendsPayable
转作资本(或股本)的普通股股利CommonStockDividendsChangetoAssets(orStock)
未分配利润 UndistributedProfit
补充资料:
SupplementaryInformation:
1.出售、处置部门或被投资单位收益 GainsonDisposalofOperating
DivisionsorInvestments
2.自然灾害发生损失 LossesfromNaturalDisaster
3.会计政策变更增加(或减少)利润总额Increase(Decrease)inProfit
DuetoChangesofAccountingPolicies
4.会计估计变更增加(或减少)利润总额Increase(Decrease)inProfit
DuetoChangesofAccountingEstimates
5.债务重组损失 LossesfromDebtRestructuring
现金流量表CashFlowStatement
—、 经营活动产生的现金流量:
CashFlowfromOperatingActivities:
销售商品、提供劳务收到的现金CashReceivedfromSalesofGoodsorRenderingServices
收到的税费返还RefundsofTaxesandLevies
收到的其他与经营活动有关的现金OtherCashReceivedRelatingtoOperatingActivities
现金流入小计 Sub-TotclofCashInflows
购买商品、接受劳务支付的现金CashPaidforCommoditiesandServices
支付给职工以及为职工支付的现金 CashPaidtoandonBehalfof
Employees
支付的各项税费 PaymentsofAllTypesofTaxes
支付的其他与经营活动有关的现金OtherCashPaidRelatingtoOperatingActivities
现金流出小计 Sub-TotclofCashOutflows
经营活动产生的现金流量净额NetCashFlowsfromOperatingActivities
二、 投资活动产生的现金流量:
CashFlowfromInvestmentActivities:
收回投资所收到的现金 CashReceivedfromDisposalofInvestments
处置子公司和其他经营单位收到的现金CashReceivedfromDisposalofSubsidiaryorOtherOperatingBusinessUnits
取得投资收益所收到的现金CashReceivedfromReturnsonInvestments
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NetCashReceivedfromDisposalofFixedAssets,IntangibleAssetsandOtherLong-termAssets
购买子公司所收到的现金CashReceivedbyAcquisitionofSubsidiary
收到的其他与投资活动有关的现金OtherCashReceivedRelatingtoInvestmentActivities
现金流入小计 Sub-TotclofCashInflows
购建固定资产、无形资产和其他长期资产所支付的现金 CashPaidto
AcquireFixedAssets,IntangibleAssetsandOtherLong-termAssets
投资所支付的现金 CashPaidtoAcquireInvestments
支付的其他与投资活动有关的现金OtherCashPaymentsRelatingtoInvestmentActivities
现金流出小计 Sub-TotclofCashOutflows
投资活动产生的现金流量净额NetCashFlowfromInvestmentActivities
三、 筹资活动产生的现金流量:
CashFlowfromFinancingActivities:
吸收投资所收到的现金 CashReceivedbyInvestors
借款所收到的现金CashReceivedfromBorrowings
其中:
从金融机构借款所收到的现金Include:
CashReceivedfrom
FinancialInstitutionBorrowings
收到的其他与筹资活动有关的现金CashReceivedRelatingtoOther
FinancingActivities
现金流入小计Sub-TotclofCashInflows
偿还债务所支付的现金 CashRepaymentsofAmountBorrowed
其中:
偿还金融机构债务所支付的现金 Include:
Repaymentsof
FinancialInstitutionBorrowings
分配股利、利润和偿付利息所支付的现金DividendsPaid,Profit
DistributedorInterestPaid
支付的其他与筹资活动有关的现金OtherCashPaymentsRelatingto
FinancingActivities
现金流出小计Sub-TotclofCashOutflows
筹资活动产生的现金流量净额 NetCashFlowfromFinancingActivities
四、 汇率变动对现金的影响额 EffectofForeignExchangeRate
ChangesonCash
五、 现金及现金等价物净增加额 NetIncrease(Decrease)inCashand
CashEquivalents
现金流量附表:
SupplementaryInformation:
1.将净利润调节为经营活动的现金流量:
ReconciliationofNetProfitto
CashFlowfromOperatingActivities:
净利润NetProfit
加:
少数股东损益Add:
MinorityInterest
加:
计提的资产减值准备Add:
ProvisionofAssetImpairment
固定资产折旧DepreciationofFixedAssets
无形资产摊销AmortizationofIntangibleAssets
长期待摊费用摊销AmortizationofLong-termDeferredExpenses
待摊费用减少(减:
增加)DecreaseinDeferredExpenses(deduct:
increase)
预提费用增加(减:
减少)IncreaseinAccruedExpenses(deduct:
decrease)
处置固定资产、无形资产和其他长期资产的损失(减、收益)LossesonDisposalofFixedAssets,IntangibleAssetsandOtherLong-termAssets(Deduct:
Gains)
固定资产报废损失 LossesonDisposalofFixedAssets
财务费用 FinancialExpense(Income)
投资损失(减、收益)LossesArisingfromInvestments(Deduct:
Gains)
递延税款贷款(减、借项)DeferredTaxCredit(Deduct:
Debit)
存货的减少(减、增加)DecreaseinInventories
经营性应收项目的减少(减、增加)DecreaseinReceivableunder
OperatingActivities(Deduct:
Increase)
经营性应付项目的增加(减、减少)IncreaseinPayablesunderOperatingActivities(Deduct:
Decrease)
其他Others
经营活动产生的现金流量净额 NetCashFlowfromOperating
Activities
2.不涉及现金收支的投资和筹资活动:
InvestmentandFinancing
ActivitiesthatDoNotInvolveCashReceiptsandPayments:
债务转为资本ConversionofDebtintoCapital
—年内到期的可转换公司债券 ReclassificationofConvertibleBonds
ExpiringwithinOneYearasCurrentLiability
融资租入固定资产FixedAssetsAcquiredunderFinancialLeases
3.现金及现金等价物净增加情况:
NetIncreaseinCashandCashEquivalents:
现金的期末余额CashattheEndofthePeriod
减:
现金的期初余额 Deduct:
CashattheBeginningoftheYear
加:
现金等价物的期末余额Add:
CashEquivalentsattheEndofthePeriod
减:
现金等价物的期初余额 Deduct:
CashEquivalentsatthe
BeginningofthePeriod
现金及现金等价物净增加额NetIncreaseinCashandCashEquivalents
—、损益表INCOMESTATEMENT
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