如果你想進入外資企業(yè)或大型跨國公司，熟練掌握財務(wù)英語是一項必不可少的技能。今天我們就從最基本的財務(wù)報表列報的財務(wù)英語開始了解吧。

利潤表相關(guān)的財務(wù)詞匯

Income Statement Related Vocabulary

銷售收入與成本 Sales Revenue and Cost

利潤表 / 損益表：Income Statement / Profit & Loss （P&L）

營業(yè)收入 / 銷售收入：Revenue / Sales Revenue

銷售折扣與折讓：Sales Discount and Allowance

凈收入：Net Revenue

營業(yè) / 銷售成本：Cost of sales / Cost of good sold

營業(yè)稅金及附加：Sales Taxes and surtax / additional tax

銷售費用： Selling Expenses

管理費用：Management / Administrative Expenses

財務(wù)費用：Financial Expenses

資產(chǎn)減值損失：Asset Impairment Loss

公允價值變動損益：Profit & Loss on Fluctuation of Fair Market Value

投資收益/損失：Investment Income / Loss

營業(yè)利潤：Sales Profit

營業(yè)外收入：Non-operating Income / Non-business Income

營業(yè)外支出：Non-operating Expenses/ Non-business Expenditures

非流動資產(chǎn)處置損益：Profit / Loss of Disposition of Non-current Assets

利潤總額：Total Profit

所得稅：Income Tax

凈利潤：Net Profit

資產(chǎn)負(fù)債表相關(guān)的財務(wù)詞匯

Balance Sheet Related Vocabulary

資產(chǎn)相關(guān)的科目 Asset Related Accounts

流動資產(chǎn)：Current Assets

貨幣資金：Cash and Bank

銀行存款：Bank Deposits

交易性金融資產(chǎn)：Transactional financial assets

應(yīng)收票據(jù)：Notes Receivable

應(yīng)收賬款：Accounts Receivable

壞賬準(zhǔn)備：Bad Debt Reserve

預(yù)付款項：Advance Payment

其他應(yīng)收款：Other Receivable

存貨：Inventory

一年內(nèi)到期的非流動資產(chǎn)：Non-current Asset Matured within One-Year

非流動資產(chǎn)：Non-Current Asset

固定資產(chǎn)：Fixed Asset

固定資產(chǎn)清理：Liquidation of Fixed Asset

在建工程：Construction-in-progress

無形資產(chǎn)：Intangible Asset

長期股權(quán)投資：long-term equity investments

可供出售金融資產(chǎn)：Financial assets available for sale

持有至到期投資：held-to-maturity security investment

商譽：Goodwill

長期待攤費用：Long-term Deferred Expenses

遞延所得稅資產(chǎn)：Deferred Income-tax Asset

負(fù)債相關(guān)的科目 Liability-related Accounts

流動負(fù)債：Current Liability

短期借款：Short-term Loan

應(yīng)付票據(jù)：Notes Payable

應(yīng)付賬款：Accounts Payable

預(yù)收款項：Deposit Received

應(yīng)付職工薪酬：Salary Payable

應(yīng)交稅費：Tax Payable

其他應(yīng)付款：Other Payable

應(yīng)付利息：Interest Payable

應(yīng)付股利：Dividend Payable

一年內(nèi)到期的非流動負(fù)債：

Non-current Liability matured within One year

非流動負(fù)債：Non-Current Liability

長期借款：Long-term Loan

應(yīng)付債券：Bond Payable

遞延收益：Deferred Income

與所有者權(quán)益相關(guān)的科目 Shareholder’s Equity -related Accounts

實收資本：Paid-in Capital

資本公積：Capital Reserve

盈余公積：Earned Surplus

未分配利潤：Undistributed Profit

以上只是財務(wù)英語的其中一部分，想要擔(dān)任更高的職務(wù)你必然需要掌握更多的技能。正保會計網(wǎng)校財務(wù)精英孵化訓(xùn)練營，培養(yǎng)你八大核心能力，從就業(yè)到高薪網(wǎng)校助力你的成長。