作為一名合格的翻譯，我們需要對各領域都有所了解，今天就給大家分享一些財務的相關知識和術語，如財務的三大報表，資產負債表（Balance Sheet）、損益表（income statement）和現金流量表（statement of cash flow）的結構和相關術語，幾種常用的衡量一個公司經營好壞的財務比率。下面介紹財務知識和術語。 

合肥翻譯公司

財務翻譯

資產負債表 Assets less liabilities = owners' equity 

資產 Assets 

流動資產 Current assets 

貨幣資金 Cash 

交易性金融資產 Transaction financial assets (stocks, bonds) 

應收票據 Notes receivable 

應收賬款 Accounts receivable 

預付賬款 Prepayment (downpayment) 

應收利息 Interest receivable 

應收股利 Dividends receivable 

其他應收款 Other account receivables 

存貨 Inventory 

一年內到期的非流動資產 Non-current assets due within one year 

其他流動資產 Other current assets 

流動資產合計 Total current assets 

非流動資產 Non-current assets 

可供出售金融資產 Financial assets available for selling 

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

長期應收款 Long term account receivables 

長期股權投資 Long term equity investment 

投資性房地產 Real estate for investment 

固定資產 Fixed assets 

在建工程 Projects under construction 

工程物資 Construction materials 

固定資產清理 Liquidation of fixed assets 

生產性實物資產 Physical assets used in production 

油氣資產 Oil and gas assets 

無形資產 Intangible assets （patents, trade mark, copy right, goodwill, intellectual property rights） 

開發支出 Expenditure for development 

商譽 Goodwill 

長期待攤費用 Long-term deferred expenses 

遞延所得稅資產 Deferred income tax 

其他非流動資產 Other non-current assets 

非流動資產合計 Non-current assets total 

資產總計 Assets total

負債及股東權益 Liabilities and shareholder's equity 

流動負債 Current liabilities 

短期借款 Short term loan 

交易性金融負債 Transaction financial property 

應付票據 Note payable 

應付賬款 Account payable 

預收款項 Prepayment from customers 

應付職工薪酬 Compensation payable 

應交稅費 Tax payable 

應付利息 Interest payable 

應付股利 Dividend payable 

其他應付款 Other accounts payable 

一年內到期的非流動負債 Non-current liabilities due in 12 months 

其他流動負債 Other current liabilities 

流動負債合計 Total current liabilities 

非流動負債 Non-current liabilities 

長期借款 Long term loan 

應付債券 Security payable 

長期應付款 Long term accounts payable 

專項應付款 Special accounts payable 

預計負債 Estimated liabilities 

遞延所得稅負債 Liabilities of deferred income tax 

其他非流動負債 Other non-current liabilities 

非流動負債合計 Total non-current liabilities 

負債合計 Total liabilities 

所有者權益（或股東權益）Owners' equity (or shareholders' equity) 

實收資本（或股本） Paid in Capital (or share capital) 

資本公積 Capital reserve 

減：庫存股 Minus: treasury stock 

盈余公積 Surplus accumulation fund 

未分配利潤 Unappropriated profit 

外幣報表折算差額 Difference from conversion of foreign currency statement 

歸屬于母公司所有者權益合計 Total owner's equity assigned to parent company 

少數股東權益 Equity of minor shareholders 

所有者權益（或股東權益）合計 Total owner's equity (or shareholders' equity) 

負債和所有者權益（或股東權益）總計 Total owner's liabilities (or shareholders' equity) 

財經翻譯

損益表 Income statement

項 目 Items 

營業收入 Revenue 

減：營業成本 Minus: operating cost 

營業稅金及附加 Tax and surcharge 

銷售費用 Cost of goods sold 

管理費用 Overheads 

財務費用 Finance expense 

資產減值損失 Loss from assets depreciation 

加：公允價值變動收益（損失以“-”號表示） Plus: revenue from changes of fair value assets (loss indicated with -) 

投資收益（損失以“-”號表示） Revenue from investment(loss indicated with -) 

其中：對聯營企業和合營企業投資收益 In which: revenue from joint venture and jointly operated enterprises 

營業利潤 Operating profits 

加：營業外收入 Plus: revenue other than operating activities 

減：營業外支出 Minus: expenditure paid for non-operating activities 

其中：非流動資產處置損失 In which: loss resulted from disposal of non-current assets 

利潤總額 Total profits 

減：所得稅費用 Minus: income tax 

凈利潤 Net profits 

歸屬于母公司所有者的損益 Profits and loss be assigned to shareholders of the parent company 

少數股東損益 Profits and loss for minor shareholders 

每股收益 Earnings per share 

基本每股收益 Basic earnings per share 

稀釋每股收益 Diluted earnings per share