[翻译]自己整理的一点会计英语

楼主:cachou 时间:2005-12-30 11:25:00 点击:3422 回复:1
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昨天审计经理让帮忙翻译点东西,是在新加坡上市的公司的财务报表。学过一点会计知识,不过翻译起来还是有些困难,而且有些跟国内的译法不太相同。现在整理一下发上来,如果发现里面有错误,或者不准确欢迎提出来,以免我误导大家,这就罪过罪过了。我只是公司里一个刚毕业的小职员,若是翻译得太滥不要砸得太狠啊,天涯人才太多,我会没有信心的。^_^
  
  
  1 利润表
  
  
  总营业额 Gross Turnover
  
  营业额(除增值税) Turnover, net of VAT
  主营业务成本 Cost of sales
  总利润 Gross profit
  
  其他收入净额 Other income, net
  分摊成本 Distribution costs
  管理费用 General and administrative expenses
  固定资产清理损益 Profit/(loss) on disposal of property, plant & equipment, net
  固定资产减值准备 Reversal of provision for impairment on property, plant & equipment
  经营损益 Operating profit/(loss)
  融资成本 Finance costs
  税前损益 Profit/(loss) before income tax
  所得税 Income tax expenses
  税后损益 Profit/(loss) after income tax
  计入: Attributable to:
  少数股权 Minority interest
  公司股权 Shareholders of the Company
  
  1.1 –其他收入组成
  
  银行存款利息收入 Interest income on bank deposits
  长期应付款冲回 Long outstanding payables written back
  政府补贴 Government grant
  汇兑差异 Exchange difference
  其他 Others
  总计 Total
  1.2-税前损益
  
  固定资产折旧 Depreciation on property, plant & equipment
  预付账款摊销 Amortization of prepaid leases
  无形资产减值准备 Goodwill impairment charge
  固定资产清理损益 Profit/(loss) on disposal of property, plant & equipment, net
  固定资产减值准备 Reversal of provision for impairment on property, plant & equipment
  存货减值准备 Reversal of provision for inventory obsolescence
  坏账准备 (Reversal of provision for doubtful debts)/Allowance for doubtful debts and bad debt write off
  
  
  
  1.3资产负债表
  
  
  资产 ASSETS
  非流动资产 NON-CURRENT ASSETS
  固定资产 Property, plant and equipment
  预付账款 Prepaid leases
  无形资产 Goodwill
  子公司投资 Investments in subsidiaries
  非流动资产总计 Total non-current assets
  
  流动资产 CURRENT ASSETS
  存货净值 Inventories, net
  应收账款 Trade receivables, net
  预付账款和其他 Prepayments and other assets
  应付股息-少数非流动股股东 Due from minority shareholder (non-trade)
  现金和银行存款 Cash and bank balances
  流动资产总计 Total current assets
  
  总资产 Total assets
  
  所有者权益 EQUITY
  股东权益 Shareholders’ equity
  股本 Share capital
  公积金 Reserves
  所有者权益总计 Total equity
  
  负债 LIABILITIES
  流动负债 Current Liabilities
  应付账款 Trade payables
  预收账款 Advance payments from customers
  应付股利 Dividend payable
  其他负债和利息 Other liabilities and accruals
  应付票据 Bills payable
  银行贷款 Bank loans
  流动负债总计 Total current liabilities
  
  所有者权益和负债总计 Total equity and liabilities
  
  
  
  
  
  
  
  
  
  
  
  
  库存
  
  原材料 Raw materials
  半成品 Work in progress
  产成品 Finished goods
  
  
  -库存减值准备 Less: Provision for inventory obsolescence
  
  
  

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作者:milksky 时间:2006-01-01 19:00:15
  thanks, 我看到德勤华永招聘翻译,不知道待遇如何
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