财会英语连载⑤｜财务报表全套双语对照（终篇）
财会人做分录、看外文财报、考证时常被专业会计英文词汇卡住，账户、分类账、财务报表相关术语混杂难记。
本次整理高频会计英语中英对照词条，分批拆解梳理，碎片化积累专业术语，不管是初级会计备考、外企财务实操，还是阅读英文财报都能直接取用，收藏慢慢吃透！
第 5 期
内容：完整收官全部财务报表、调节表、清算表、留存收益表等全套报表英文术语，整套系列完结。
comparative statement of revenue and expense 收入与费用比较表comparative financial statement 比较财务报表
comparative income statement 比较收入表, 比较损益计算书
comparative operating statement 比较营业表
composite percentage statement 综合百分比决算表
compositive fund statement 综合基金表
condensed income statement 简明损益计算书
conditional statement 条件语言
conglomerate financial statement 联合企业财务报表
consolidated statement 汇总报表
consolidated statement of cost of goods sold 合并销货成本表consolidated statement of resources and obligations 汇总资产负债表consolidated financial statement 包括子公司的财务报表
consolidated income statement 损益汇报表
consolidated retained earnings statement 统一盈余留存表
consolidated surplus statement 综合[合并]盈余表
corporate proxy statement 公司委托声明书
cost statement 成本表
counting statements 会计报表的编制方法
credit statement 信用报告书
current operating (performance) income statement 本期[经常]营业损益表
current purchasing power statement 按现时购买力编制的财务报表customers statement 客户结单
cut-off statement 截止日报表
daily statement of account 每日[月]对账单
monthly statement of account 每日[月]对账单
declarative statement 声明书
deficit reconciliation statement 亏损额计算书
departmen-tal income statement 部门损益计算书
descriptive financial statement 附有说明书的损益计算书
detailed statement of accounts 账户明细表
detailed supporting statement 明细附表
discussion statement 讨论表(即讨论式决算表)
profit commission statement 纯益手续费账单
projected financial statement 预编财务报表
projected income statement 预计损益计算书
proxy statement 股东签署的委托书
recapitulation statement 摘要表, 汇总表
reconciliation statement 调节表; (会计)对账表
reconciliation statement of account 账户调节表
registration statement 有价证券申请上市登记表
reserve statement 保留指令
retained earnings statement 营业盈余表, 保留收益表
separate statement 附加声明
settling clerk's statement 清算表
single purpose statement 专用报表
special purpose statement 专用决算表
static statement 静态财务报告
summary statement of cash receipts and disbursements 现金收支总表
summary statement of development credits 开发信贷汇总表
summary statement of receipt and expenditures 收支汇总表
summary statement of resources and obligations 资产负债总表
supporting statements 附表, 分表
surplus statement 盈余表
tabular statement 计算表
trading statement 购货表; 购销表
trailer statement 结束语句
two-section income statement 两部式损益表
unaudited financial statements 未审核财务报表
under statement 少报
unit income statement 单位损益计算书
where-got where-gone statement 资产来源和运用表
withholding statement 扣缴税款清单[凭单]
written statement 书面声明, 文告
written statement of claim 起诉的书面说明; 索赔清单
statements in the instrument 票据[证券]上的记载事项
statement of acceptance 支票上的承兑说明
statement of account 对账单, 结单
statement of accumulated net income 累计净收益计算书
statement of actual and estimated expenditures 实际和预计支出对照表
statement of actual and estimated revenue 实际和预计收入对照表
statement of affairs 资产负债结算表, 清算式资产负债表, 财产状况说明书
statement of application of fund 资金运用表
statement of appropriation of net income 净收入分配计算表
statement of assets 资产目录
statement of balance of payments 国际收支表
statement of budgeted cost of goods manufactured 制成品预算成本表
statement of business operation 营业表[损益表]
statement of cash in treasury 库存现金表帐
statement of cash in vault 库存表
statement of cash receipts and disbursements 现金收支表
statement of cash receipts disbursements and balance 现金收支及结存表
statement of changes in financial position 资金变动情况表, 财务状况变动表
statement of changes in general reserve 一般储备变动表
statement of changes in resources available for commitment 可供承付的资金变动表
statement of changes in retained earnings 留存收益变动表
statement of changes in surplus 盈余变动表
单次学习不用贪多，吃透本期词条就足够日常使用，系列连载持续更新，点个关注，稳步搞定全套会计专业英文！
学习从来不是一蹴而就的事，专业词汇的积累亦是如此，一点点深耕、一点点收纳，日积月累就会形成独属于自己的知识库。
我只是坚持默默整理、持续分享，不求热度与喧嚣，只希望这些细碎干货，能踏踏实实帮到正在财会路上前行的每一个人。
不急于求成
术语日日深耕
