1. 翻译资产负债表里的几个词,急用!
其他应交款
other
payable
to
government
其他应付款
other
payables
预计负债
accured
liability
应付债券
bonds
payble
专项应付款
special
payable
特准储备基金
special
reserve
fund
*少数股东权益
minority
interests
国有法人资本
state-owned
legal
person's
capital
集体法人资本
collective
legal
person"s
capital
盈余公积
surplus
reserve
法定公益金
statutory
surplus
reserve
*未确认的投资损失(以“—”号)
unaffirmed
investment
loss
外币报表折算差额converted
difference
in
foreign
currency
statements
2. 翻译资产负债表里的几个词,急用!
其他应交款
other
payable
to
government
其他应付款
Other
payables
预计负债
Accured
Liability
应付债券
bonds
payble
专项应付款
Special
Payable
特准储备基金
special
reserve
fund
*少数股东权益
minority
interests
国有法人资本
State-owned
legal
person's
capital
集体法人资本
Collective
legal
person"s
capital
盈余公积
surplus
reserve
法定公益金
statutory
surplus
reserve
*未确认的投资损失(以“—”号)
Unaffirmed
investment
loss
外币报表折算差额Converted
difference
in
Foreign
Currency
Statements
3. 求翻译一下这些财务报表的词汇
流动资产Current Assets:
货币资金 Monetary Assets (或Cash,因为在国外,这个概念宽泛些,不仅指现金) 应收票据Notes Receivable
应收账款Accounts Receivable 预付款项 Prepaid Expenses (通常列举具体项目,比如Rent租金,Insurance保险费。。。)
应收利息Interest Receivable 其他应收款Other Receivable
存货Inventory 其他流动资产 other Current Assets
流动资产合计Total Current Assets
非流动资产:Fixed (Long-term) Assets
长期股权投资Long-term Share Investment 投资性房地产Investment-Property(Real Estate)
固定资产 Fixed Assets 在建工程Construction-in-progress 无形资产 Intangible Assets 开发支出 Development Expenditure
长期待摊费用Long-term Deferred Expenses 递延所得税资产Deferred Income Tax
其他非流动资产 Other Fixed Assets
非流动资产合计Total fixed Assets
资产总计Total Assets
流动负债:Current Liabilities
短期借款Short-term Loans 应付账款 Accounts Payable
预收款项Unearned Revenue(这是国外报表的地道用法,但国内常译作Accounts Received in Advance,或Prepaid Revenue) 应付职工薪酬Salaries Payable
应交税费Taxes Payable 其他应付款 Other Payable
流动负债合计total Current Liabilities
非流动负债:Fixed (Long-term Liabilities)
长期借款long-term Loans 递延所得税负债Deferred IncomeTax Liabilities
其他非流动负债Other Fixed(Long-term Liabilities)
非流动负债合计Total Fixed (Long-term Liabilities)
负债合计Total Liabilities
所有者权益(或股东权益):Owner’s Equity(Shareholder’s Equity)
实收资本(或股本)Capital / Shares(或Stock) 资本公积Capital Surplus
盈余公积Earned Surplus 未分配利润Undistributed profits
所有者权益(或股东权益)合计Total Equity