作为一名合格的翻译，我们需要对各领域都有所了解，今天就给大家分享一些财务的相关知识和术语，如财务的三大报表，资产负债表（Balance Sheet）、损益表（income statement）和现金流量表（statement of cash flow）的结构和相关术语，几种常用的衡量一个公司经营好坏的财务比率。下面介绍财务知识和术语。 

合肥翻译公司

财务翻译

资产负债表 Assets less liabilities = owners' equity 

资产 Assets 

流动资产 Current assets 

货币资金 Cash 

交易性金融资产 Transaction financial assets (stocks, bonds) 

应收票据 Notes receivable 

应收账款 Accounts receivable 

预付账款 Prepayment (downpayment) 

应收利息 Interest receivable 

应收股利 Dividends receivable 

其他应收款 Other account receivables 

存货 Inventory 

一年内到期的非流动资产 Non-current assets due within one year 

其他流动资产 Other current assets 

流动资产合计 Total current assets 

非流动资产 Non-current assets 

可供出售金融资产 Financial assets available for selling 

持有至到期的投资 Investment held until it is due 

长期应收款 Long term account receivables 

长期股权投资 Long term equity investment 

投资性房地产 Real estate for investment 

固定资产 Fixed assets 

在建工程 Projects under construction 

工程物资 Construction materials 

固定资产清理 Liquidation of fixed assets 

生产性实物资产 Physical assets used in production 

油气资产 Oil and gas assets 

无形资产 Intangible assets （patents, trade mark, copy right, goodwill, intellectual property rights） 

开发支出 Expenditure for development 

商誉 Goodwill 

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 non-current assets 

非流动资产合计 Non-current assets total 

资产总计 Assets total

负债及股东权益 Liabilities and shareholder's equity 

流动负债 Current liabilities 

短期借款 Short term loan 

交易性金融负债 Transaction financial property 

应付票据 Note payable 

应付账款 Account payable 

预收款项 Prepayment from customers 

应付职工薪酬 Compensation payable 

应交税费 Tax payable 

应付利息 Interest payable 

应付股利 Dividend payable 

其他应付款 Other accounts payable 

一年内到期的非流动负债 Non-current liabilities due in 12 months 

其他流动负债 Other current liabilities 

流动负债合计 Total current liabilities 

非流动负债 Non-current liabilities 

长期借款 Long term loan 

应付债券 Security payable 

长期应付款 Long term accounts payable 

专项应付款 Special accounts payable 

预计负债 Estimated liabilities 

递延所得税负债 Liabilities of deferred income tax 

其他非流动负债 Other non-current liabilities 

非流动负债合计 Total non-current liabilities 

负债合计 Total liabilities 

所有者权益（或股东权益）Owners' equity (or shareholders' equity) 

实收资本（或股本） Paid in Capital (or share capital) 

资本公积 Capital reserve 

减：库存股 Minus: treasury stock 

盈余公积 Surplus accumulation fund 

未分配利润 Unappropriated profit 

外币报表折算差额 Difference from conversion of foreign currency statement 

归属于母公司所有者权益合计 Total owner's equity assigned to parent company 

少数股东权益 Equity of minor shareholders 

所有者权益（或股东权益）合计 Total owner's equity (or shareholders' equity) 

负债和所有者权益（或股东权益）总计 Total owner's liabilities (or shareholders' equity) 

财经翻译

损益表 Income statement

项 目 Items 

营业收入 Revenue 

减：营业成本 Minus: operating cost 

营业税金及附加 Tax and surcharge 

销售费用 Cost of goods sold 

管理费用 Overheads 

财务费用 Finance expense 

资产减值损失 Loss from assets depreciation 

加：公允价值变动收益（损失以“-”号表示） Plus: revenue from changes of fair value assets (loss indicated with -) 

投资收益（损失以“-”号表示） Revenue from investment(loss indicated with -) 

其中：对联营企业和合营企业投资收益 In which: revenue from joint venture and jointly operated enterprises 

营业利润 Operating profits 

加：营业外收入 Plus: revenue other than operating activities 

减：营业外支出 Minus: expenditure paid for non-operating activities 

其中：非流动资产处置损失 In which: loss resulted from disposal of non-current assets 

利润总额 Total profits 

减：所得税费用 Minus: income tax 

净利润 Net profits 

归属于母公司所有者的损益 Profits and loss be assigned to shareholders of the parent company 

少数股东损益 Profits and loss for minor shareholders 

每股收益 Earnings per share 

基本每股收益 Basic earnings per share 

稀释每股收益 Diluted earnings per share