不管你想考证还是进入外资企业或大型公司，熟练掌握财务英语是一项必不可少的技能。今天我们就从最基本的财务报表列报的财务英语开始了解吧。
一、利润表相关的财务词汇
Income Statement Related Vocabulary
销售收入与成本 Sales Revenue and Cost
利润表 / 损益表：Income Statement / Profit & Loss (P&L)
营业收入 / 销售收入：Revenue / Sales Revenue
销售折扣与折让：Sales Discount and Allowance
净收入：Net Revenue
营业 / 销售成本：Cost of sales / Cost of good sold
营业税金及附加：Sales Taxes and surtax / additional tax
销售费用： Selling Expenses
管理费用：Management / Administrative Expenses
财务费用：Financial Expenses
资产减值损失：Asset Impairment Loss
公允价值变动损益：Profit & Loss on Fluctuation of Fair Market Value
投资收益/损失：Investment Income / Loss
营业利润：Sales Profit
营业外收入：Non-operating Income / Non-business Income
营业外支出：Non-operating Expenses/ Non-business Expenditures
非流动资产处置损益：Profit / Loss of Disposition of Non-current Assets
利润总额：Total Profit
所得税：Income Tax
净利润：Net Profit
二、资产负债表相关的财务词汇
Balance Sheet Related Vocabulary
资产相关的科目 Asset Related Accounts
流动资产：Current Assets
货币资金：Cash and Bank
银行存款：Bank Deposits
交易性金融资产：Transactional financial assets
应收票据：Notes Receivable
应收账款：Accounts Receivable
坏账准备：Bad Debt Reserve
预付款项：Advance Payment
其他应收款：Other Receivable
存货：Inventory
一年内到期的非流动资产：Non-current Asset Matured within One-Year
非流动资产：Non-Current Asset
固定资产：Fixed Asset
固定资产清理：Liquidation of Fixed Asset
在建工程：Construction-in-progress
无形资产：Intangible Asset
长期股权投资：long-term equity investments
可供出售金融资产：Financial assets available for sale
持有至到期投资：held-to-maturity security investment
商誉：Goodwill
长期待摊费用：Long-term Deferred Expenses
递延所得税资产：Deferred Income-tax Asset
负债相关的科目 Liability-related Accounts
流动负债：Current Liability
短期借款：Short-term Loan
应付票据：Notes Payable
应付账款：Accounts Payable
预收款项：Deposit Received
应付职工薪酬：Salary Payable
应交税费：Tax Payable
其他应付款：Other Payable
应付利息：Interest Payable
应付股利：Dividend Payable
三、一年内到期的非流动负债
Non-current Liability matured within One year
非流动负债：Non-Current Liability
长期借款：Long-term Loan
应付债券：Bond Payable
递延收益：Deferred Income
与所有者权益相关的科目 Shareholder’s Equity -related Accounts
实收资本：Paid-in Capital
资本公积：Capital Reserve
盈余公积：Earned Surplus
未分配利润：Undistributed Profit
以上只是财务英语的其中一部分，想要担任更高的职务你必然需要掌握更多的技能。下载本文
