第一篇：中英文對照會計報表中英文損益表

英文： 中英文損益表

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發表時間: 2006-8-17 閱讀數：

項目

產品銷售收入

其中：出口產品銷售收入

減：銷售折扣與折讓

產品銷售凈額

減：產品銷售稅金

產品銷售成本

其中：出口產品銷售成本

產品銷售毛利

減：銷售費用

管理費用

財務費用

其中：利息支出(減利息收入)匯兌損失(減匯兌收益)

產品銷售利潤

加：其他業務利潤

營業利潤

加：投資收益

營業外收入

減：營業外支出

加：以前年度損益調整

利潤總額

減：所得稅

凈利潤

中文：英文損益表

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發表時間: 2006-8-17 閱讀數：

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

第二篇：中英文對照會計報表 銷售費用明細表

英文： STATEMENT OF MARKETING EXPENSES

發表時間: 2005-9-25 閱讀數：

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：銷售費用明細表

發表時間: 2005-9-25 閱讀數：

15745

銷售費用明細表

項目實際

工資

折舊費

修理費

物料消耗

低值易耗品攤銷

辦公費

差旅費

銷售傭金

代銷手續費

運輸費

裝卸費

包裝費

保險費

廣告費

租賃費

銷售服務費

其他

合計

會外工02表附表5in Cit

本年計劃、單位：元 AJI

本月實際、上年實際、行次

第三篇：香港會計報表(中英文對照)

1.Balance Sheets

1.資產負債表

2.INCOME STATEMENT

2.損益表

3.CASH-FLOWSTATEMENT

3.現金流量表

第四篇：會計報表項目中英文對照帖(基本完成)

會計報表項目中英文對照帖（基本完成）Balance sheet(audited)資產負債表 Assets 資產

Current assets 流動資產、Cash 貨幣資金

Short-term investment 短期投資 Notes receivable 應收票據 Dividends receivable 應收股利 Interest receivable 應收利息 Account receivable 應收帳款 Other receivable 其他應收款 Advanced to suppliers 預付帳款 Subsidies receivable 應收補貼款 Inventories 存貨 Prepaid expenses 待攤費用

Long-term investments maturing within one year 一年內到期的長期投資 Other current assents 其他流動資產 Total current assets 流動資產合計 Long-term investments 長期投資

Long-term equity investment 長期股權投資 Long-term debt investment 長期債權投資 Total long-term investment 長期投資合計 Fixed assets 固定資產 Fixed assets-cost 固定資產原價

Less: accumulated depreciation 減：累計折舊 Fixed assets net value 固定資產凈值

Less: impairment of fixed assets 減： 固定資產減值準備 Fixed asset-book value 固定資產凈值 Materials for projects 工程物資 Construction in progress 在建工程 Disposal of fixed assets 固定資產清理

Total fixed assets 固定資產合計

Intangible assets and other assets 無形資產及其他資產 Intangible assets 無形資產

Long-term deferred expenses 長期待攤費用 Other long-term assets 其他長期資產

Total intangible assets and other assets 無形資產及其他資產合計 Deferred tax： 遞延稅項 Deferred tax debit 遞延稅款借項 Total assets 資產總計

Liabilities and owners’ equity 負債及所有者權益 Current liabilities : 流動負債 Short-term loans 短期借款 Notes payable 應付票據 Account payable 應付帳款 Advance from customers 預收帳款 Accrued payroll 應付工資

Accrued employee’s welfare expenses 應付福利費 Dividends payable 應付股利 Taxes payable 應交稅金

Other taxes and expense payable 其他應交款 Other payable 其他應付款 Accrued expenses 預提費用 Provisions 預計負債

Long-term liabilities due within one year 一年內到期的長期負債 Other current liabilities 其他流動負債 Total current liabilities 流動負債合計 Long-term liabilities： 長期負債 Long-term loans 長期借款 Bonds payable 應付債券

Long-term accounts payable 長期應付款 Specific account payable 專項應付款 Other long-term liabilities 其他長期負債 Total long-term liabilities 長期負債合計 Deferred tax: 遞延稅項

Deferred tax credits 遞延稅款貸項 Total other liabilities : 負債合計

Owner’s equity: 所有者權益（股東權益）Paid-in capital 實收資本

Less :investment returned 減：已歸還投資 Pain-in capital-net 實收資本凈額 Capital surplus 資本公積 Surplus from profits 盈余公積

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

Total owner’s equity 所有者權益（股東權益）Total liabilities and owner’s equities 負債及所有者權益

Total liabilities and owner’s equities 負債及所有者權益

Income statement(audited)利潤表（已審）

Item 項目

Sales 產品銷售收入

Including :export sales 其中：出口產品銷售收入 Less: sales discounts and allowances 減：銷售折扣與折讓 Net sales 產品銷售凈額

Less: sales tax 減：產品銷售稅金 Cost of sales 產品銷售成本

Including :cost of export sales 出口產品銷售成本 Gross profit 產品銷售毛利 Less : selling expense 減：銷售費用 General and administrative expense 管理費用 Financial expense 財務費用

Including :interest expense(less interest income)其中：利息支出（減利息收入）Exchange loss(less exchange gain)匯兌損失（減匯兌收益）Income from main operation 產品銷售利潤

Add :income from other operations 加：其他業務利潤 Operating income 營業利潤

Add : investment income 加：投資收益 Non-operating expense 營業外收入 Less: non-operating expense 減：營業外支出

Add: adjustment to pripr year’s income and expense 加：以前損益調整 Income before tax 利潤總額 Less: income tax 減：所得稅 Net income 凈利潤

Statement of profit apropriation and distribution(audited)利潤分配表（已審）Item 項目 Net income 凈利潤

Add: undistributed profit at beginning of year 加：年初未分配利潤 Other transferred in 其他轉入

Profit available for distribution 可供分配的利潤

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

Staff and workers’ bonus and welfare fund 職工獎勵及福利基金 Reserve fund 提取儲備基金

Enterprise expansion fund 提取企業發展基金

Profit capitalized on return of investments 利潤歸還投資 Profit available for distribution to owners 可供投資者分配的利潤 Less: dividends payable for preferred stock 應付優先股股利 Voluntary surplus from profits 提取任意盈余公積 Dividends payable for common stock 應付普通股股利 Dividends transferred to capital 轉作股本的普通股股利 Undistributed profit 未分配利潤

Cash flows statement 現金流量表 項目 Item NO。行次 金額 amount 1.經營活動產生的現金流量： cash flows from operating activities 銷售商品提供勞務收到的現金 cash received from sales of goods or rendering of services 收到的稅費返還 refund of taxes 收到的其他與經營活動有關的現金流量 other cash received relating to operating to activities 現金流入小計 sub-total of cash inflows 購買商品，接受勞務支付的現金 cash-paid for goods and services 支付給職工以及為職工支付的現金 cash paid to and on behalf of employees 支付各項稅費 cash paid for taxes 支付的其他與經營活動有關的現金 other cash paid relating to operating activities 現金流出小計 sub-total of cash outflows 經營活動產生的現金流量凈額 net cash flows from operating activities

2.投資活動產生的現金流量 cash flows from investing activities 收回投資所收到的現金 cash received from return of investments 取得投資收益所收到的現金 cash received from investment income

處置固定資產無形資產和其他長期資產而收到的現金凈額 net cash received from disposal of fixed assets ,intangible assets and other long-term assets 收到的其他與投資活動有關的現金 other cash received relating to investing activities 現金流入小計 sub-total of cash inflows 購建固定資產，無形資產和其他長期資產所支付的現金 cash paid to acquire fixed assets ,intangible assets and other long-term assets 投資所支付的現金 cash paid to acquire equity investments 支付的其他與投資活動有關的現金 other cash paid relating to investing activities 現金流出小計 sub-total of cash outflows 投資活動產生的現金流量凈額 net cash flows from investing activities 3.籌資活動產生的現金流量： cash flows from financing activities 吸收投資所收到的現金 proceeds from capital increase 借款所收到的現金 proceeds from borrowings 收到的其他的與籌資活動有關的現金 other proceeds relating to financing activities 現金流入小計 sub-total of cash inflows 償還債務所支付的現金 cash repayments of borrowings 分配股利，利潤或支付利息所支付的現金 cash payments for distribution of dividends or profits or interests 支付的其他與籌資活動有關的現金 other cash payments relating to financing activities 現金流出小計 sub-total of cash outflows 籌資活動產生的現金流量凈額 net cash flows from financing activities 4.匯率變動對現金的影響額 effect of foreign exchange rate changes on cash 5.現金及現金等價物凈增加額 net increase in cash and cash flows from operating activities

1將凈利潤調節為經營活動現金流量 reconciliation of net profit to cash flows from operating activities 凈利潤 plus: cash equivalents at the end of the period 加：計提的資產減值準備 add: impairment of assets 固定資產折舊 depreciation of fixed assets 無形資產攤銷 amortization of intangible assets 長期待攤費用攤銷 amortization of long-term deferred expenses 待攤費用減少（減：增加）decrease of prepaid expenses(less: increases)預提費用增加（減：減少）increase of accrued expense(less: decrease)處置固定資產，無形資產和其他長期資產的損失（減：收益）losses on disposal of fixed assets, intangible assets and other long-term assets(or deduct gains)固定資產報廢損失 losses on scrapping of fixed assets 財務費用 financial expenses 投資損失（減：收益）losses on arising from investments(or deduct: debit)遞延稅款貸項（減：借項）deferred tax credit(or debit)存貨的減少（減：增加）decrease in inventories(or deduct: increase)經營性應收項目的減少（減：增加）decrease in operating receivables(or deduct:increase)經營性應付項目的增加（減：增加）increase in operating payables(or deduct: decrease)其他 others 經營活動產生的現金流量凈額 net cash flows from operating activities 2 不涉及現金收支的投資和籌資活動 investing and financing activities that do not involve in cash receipts and payaments 債務轉為資本 capital transferred from debt 一年內到期的可轉換公司債券 convertible bonds due within one year 融資租入固定資產 fixed assets by finance leased 3 現金及現今等價物凈增加情況 net increase in cash and cash equivalents 現金的期末余額 cash at the end of the period 減：現金的期初余額 less: cash at the beginning of the period 現金等價物的期末余額 plus: cash equivalents at the end of the period 減：現金等價物的期初余額 less: cash equivalents at the beginning of the period 現金及現金等價物的凈增加額 net increase in cash and cash equivalents

第五篇：中英文對照A

《美國口語慣用法例句集粹》Ａ

A(Page 1-4)

1.about

1)

2)

3)

4)

5)

6)

7)I'd like to know what this is all about.我想知道這到底是怎么回事。How about a fish sandwich? 來一塊魚肉三明治怎么樣？What about me? 我怎么樣？I'm not about to go in that old house.我是不會進那幢舊房子的！Yes I remember that night.What about it? 是的，我記得那個晚上，那又怎樣？What's this all about? 這到底是怎么回事？It's about time you showed up!差不多是你該露面的時候了。

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.湯姆認為自己沒必要努力工作。

3.act

1)

2)

3)

4)

5)

6)Would you please act out what happened? 你能把發生的事演示一下嗎？Watch Ricky.He sometimes likes to act up in class.注意里基，他又是喜歡在課堂上搗蛋。That profane comedian needs to clean up his act.那個愛說粗言穢語的喜劇演員應該凈化一下自己的言行。We need to get our act together and come to see you.我們需要統一意見后來見你。The newspapers called the earthquake an act of God.報紙上稱那次地震為天災。Masa is a class act.瑪莎是位杰出的女性。

4.action

1)

2)

3)

4)We're going to bring action against our debtors.我們打算控告我們的債務人。Did you see any action in yesterday's ballgame? 昨晚的棒球比賽中你看到有什么有趣的精彩場面嗎？Our community is going to take action against the proposed waste dump.我地區要采取行動反對那項垃圾處理場的提案。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.我們的對手在身高上比我們占有優勢。Nobody likes to be taken advantage of.沒有人喜歡被捉弄（或：被欺騙、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.看起來事情終會解決的。This soft drink has a nasty aftertaste.這軟飲料有種讓人難受的余味。I see your point, but don't you think it's way after the fact.我明白你的意思，但你不覺

得這已是“事后諸葛亮”了嗎？

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：意指不會感到

厭倦）

8.age

1)

2)Would you please act your age!請你做事要有一個與自己年齡相稱的樣子。This is a “coming of age” movie.這是一部成人影片。

9.air

1)

2)

3)

4)

5)

6)

7)

8)

9)I need to go outside and get some air.我需要出去呼吸點新鮮空氣。I don't know what's wrong, but can feel it in the air.雖然我不知道到底是出了什么差錯，但我能隱隱約約感覺到。Mike was sad when they took his favorite program off the air.當邁克喜歡的節目被取消時，他感到很傷心。The sale of our house is still up in the air.我們的房子出勤率售一事還沒有最后定下來。After winning the championship, I felt I could walk on air.獲得冠軍后，我飄飄欲仙。Your sister is such an airhead.你姐姐真是來個沒有頭腦的人。Janet Jackson's new song is getting lots of airplay.珍妮〃杰克遜的新歌到處都在不斷地播放。That last time I took a plane, I got airsick.上次我乘飛機時暈機了。I hope there's no bad air between us.我希望我們之間的關系不要很別扭。

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.看起來最后我們還是不能去。We've all but finished the project.我們已幾乎完成了那個項目。All in all I'd say it's been a very productive day.總的來說，我認為這一天過得很充實。Let's go all-out and win this game!讓我們盡全力來打贏這場比賽。We knew it was all over when we saw the building burst.當我們看見那座建筑突然起火時，我們知道一切全完了。We wish you all the best.我們大家祝福你一切如意。If it's all the same to you, I'd just as soon not go.如果這對你都是一回事的話，我就不想去了。They were running from the police like all get-out.他們以極快的速度逃脫警察的追趕。I didn't see them come in at all.我根本高沒有發現他們的進來。Let's settle this matter once and for all.讓我們來把這個問題一次性地徹底解決掉。Mark is an all-around athlete.馬克是一個全能運動員。Did you get to play in the all-star game? 你入選全明星隊的比賽了嗎？He bloke the all-time record in the 100-meter run at his school.他打破了他所在的學校

100米跑的歷史最高記錄。

11.alley

1)Working on cars isn't up my alley.修理汽車不是我拿手的活兒。

12.alone

1)

2)I just wanna be left alone.我只是想一個人呆會兒。Can't you just leave well enough alone? 你不能少管一些閑事嗎？

13.along

1)

2)You knew all along what was going on.你從一開始就知道所發生的事。Debbie doesn't get along with Steve.戴比和史蒂夫相處得不好。

1)

2)

3)

4)

5)Mr.Pak came here searching for the American dream.帕克先生來到這兒尋求他的“美國夢”。Some foreigners become Americanized while living in the U.S.一些外國人在美國居住時被美國化了。Not having any job freedom would be totally unAmerican.沒有選擇職業的自由是完全違背美國精神傳統的。Bill is an all-American quarterback.比爾是全美（橄欖球）明星賽的四分衛隊員。I just can't go on the American way.我無法適應美國方式。

15.animal

1)

2)Water-skiing really brings out the animal in Tom.滑水運動真正激發出了湯姆的活力與激情。The young actor emits a lot of animal magnetism on the screen.那個年輕演員在熒幕

上充分顯示出他的性魅力。

16.answer

1)I called Emi but there was no answer.我給埃米打了電話，但是沒人接。

17.apple

1)

2)

3)

4)

5)Have you ever been to the Big Apple? 你去過紐約嗎？Do I sense an apple of discord between you two? 你問我有沒有感覺出你們兩人之間的不和，是嗎？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.麗塔喜歡把一切都弄得井井有條。Dennis has always been an apple polisher.丹尼斯一直就是一個馬屁精。

18.arm

1)

2)

3)

4)You don't have to twist my arm to get me to go with you.用不著你強迫我跟你走。My father is a hopeless armchair quarterback.我爸爸是一個沒救了的紙上談兵的人。The suspects are armed and dangerous.嫌疑犯帶有武器，十分危險。Every spring the park is filled with lovers walking arm in arm.每到春天公園里到處都是

手挽手散步的戀人。

19.around

1)

2)Coach Johnson has been around for 30 years.約翰遜教練已有三十年的經驗了。Someone is on duty here around-the-clock.有人在這里晝夜值班。

20.as

1)

2)

3)

4)

5)

6)It looks as if someone has already been here.看起來在人來過這里了。As for me, I'm going home.至于我，我準備回家。Marty is acting as if nothing happened.馬蒂表現得像什么也沒發生過一樣。I want this room left as is.我希望這間房子保持原樣。The changes will begin taking place as of tomorrow.變動從明天開始實施。Police are baffled as to the whereabouts of the kidnappers.警察局搜尋綁架者的工作受

挫。

1)

2)

3)

4)Our gas bill average about $50 a month.我們每個月的煤氣費平均50美元。On the average, I'd say we eat chicken once a week.我們平均每周吃一次雞肉。Kent describes himself as just an average Joe.肯特視自己為一名普通的美國人。On the average day, over 100,000 kids bring guns to school in the U.S.在美國平常日

子里，有100,000個孩子帶手槍去上學。

22.away

1)

2)

3)

4)

5)What makes you think you're gonna get away with this? 是什么使你認為你可以免受處罰？I wish they'd do away with these complicated tax forms.我希望他們能費除掉這些復雜的稅務表格。We're planning a weekend getaway for our anniversary.我們正在為慶祝我們的紀念日而安排一次周末的外出活動。Tom wants to run away from home.湯姆想從家里出逃。Dave and Kathy are going to steal away on vacation.戴夫和凱茜計劃在假期里偷偷跑出

去。