以下是一份财务报告中常用的专业名词中英文对照表，涵盖资产负债表、利润表、现金流量表及财务分析等领域：
中文术语 | English Term |
财务报表 | Financial Statements |
资产负债表 | Balance Sheet (Statement of Financial Position) |
利润表 | Income Statement (Profit & Loss Statement) |
现金流量表 | Cash Flow Statement |
所有者权益变动表 | Statement of Changes in Equity |
附注 | Notes to Financial Statements |
资产 | Assets |
流动资产 | Current Assets |
非流动资产 | Non-current Assets |
货币资金 | Cash and Cash Equivalents |
应收账款 | Accounts Receivable (Trade Receivables) |
坏账准备 | Allowance for Doubtful Accounts |
存货 | Inventory |
预付账款 | Prepayments (Prepaid Expenses) |
固定资产 | Fixed Assets (Property, Plant & Equipment - PP&E) |
累计折旧 | Accumulated Depreciation |
无形资产 | Intangible Assets |
商誉 | Goodwill |
长期投资 | Long-term Investments |
负债 | Liabilities |
流动负债 | Current Liabilities |
非流动负债 | Non-current Liabilities |
应付账款 | Accounts Payable (Trade Payables) |
短期借款 | Short-term Borrowings |
长期借款 | Long-term Debt |
应付债券 | Bonds Payable |
应交税费 | Taxes Payable |
预收账款 | Unearned Revenue (Deferred Revenue) |
预计负债 | Provisions |
所有者权益 | Equity |
股本 | Share Capital (Capital Stock) |
资本公积 | Additional Paid-in Capital (Share Premium) |
盈余公积 | Statutory Surplus Reserve |
未分配利润 | Retained Earnings |
库存股 | Treasury Shares |
利润表项目 | Income Statement Items |
营业收入 | Revenue (Sales Revenue) |
营业成本 | Cost of Goods Sold (COGS) |
毛利 毛利率 | Gross Profit Gross Margin |
销售费用 | Selling Expenses |
管理费用 | General & Administrative Expenses |
研发费用 | Research & Development (R&D) Expenses |
财务费用 | Finance Costs (Interest Expense) |
营业利润 | Operating Profit (EBIT) |
税前利润 | Profit Before Tax (PBT) |
所得税费用 | Income Tax Expense |
净利润 | Net Profit (Net Income) |
每股收益 | Earnings Per Share (EPS) |
息税折旧摊销前利润 | EBITDA |
现金流量表项目 | Cash Flow Items |
经营活动现金流 | Cash Flow from Operating Activities |
投资活动现金流 | Cash Flow from Investing Activities |
筹资活动现金流 | Cash Flow from Financing Activities |
自由现金流 | Free Cash Flow (FCF) |
财务分析术语 | Financial Analysis Terms |
财务比率 | Financial Ratios |
流动比率 | Current Ratio |
速动比率 | Quick Ratio (Acid-test Ratio) |
资产负债率 | Debt-to-Asset Ratio |
产权比率 | Debt-to-Equity Ratio |
应收账款周转率 | Accounts Receivable Turnover |
存货周转率 | Inventory Turnover |
总资产报酬率 | Return on Assets (ROA) |
净资产收益率 | Return on Equity (ROE) |
毛利率 | Gross Profit Margin |
净利率 | Net Profit Margin |
审计与披露 | Audit & Disclosure |
审计报告 | Audit Report |
无保留意见 | Unqualified Opinion |
保留意见 | Qualified Opinion |
否定意见 | Adverse Opinion |
无法表示意见 | Disclaimer of Opinion |
关联方交易 | Related-party Transactions |
公允价值 | Fair Value |
持续经营 | Going Concern |
其他常用 | Others |
会计政策 | Accounting Policies |
会计估计 | Accounting Estimates |
折旧方法 | Depreciation Method (e.g., Straight-line, Declining Balance) |
权责发生制 | Accrual Basis |
收付实现制 | Cash Basis |
合并财务报表 | Consolidated Financial Statements |
少数股东权益 | Non-controlling Interests |
递延所得税资产/负债 | Deferred Tax Asset / Liability |
