ACCA利润表和资产负债表中英文对比

　　利润表是反映企业一定会计期间（如月度、季度、半年度或年度）生产经营成果的会计报表。它全面揭示了企业在某一特定时期实现的各种收入、发生的各种费用、成本或支出，以及企业实现的利润或发生的亏损情况。利润表计算公式如下：
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　　1、营业利润=主营业务收入-主营业务成本-主营业务税金及附加＋其他业务收入-其他业务支出-营业费用-管理费用-财务费用
　　2、利润总额=营业利润+补贴收入＋营业外收入-营业外支出
　　3、净利润=利润总额-所得税
　　4、主营业务收入-主营业务成本-主营业务税金及附加=主营业务利润
　　主营业务利润+其他业务利润-销售费用-管理费用-财务费用=营业利润
　　营业利润+投资收益+补贴收入+营业外收入-营业外支出=利润总额
　　利润总额-所得税费用=净利润
　　5、如果。以上有亏损的为“-”。
　　净利润=总账的本年利润，
　　累计净利润+年初未分配利润=资产负债表中所有者权益的未分配利润数。
　　6、营业收入
　　减：营业成本营业税金及附加营业费用管理费用财务费用资产减值损失
　　加：公允价值变动收益（损失以“—”号填列）投资收益（损失以“—”号填列）
　　7、营业利润（亏损以“—”号填列）
　　加：营业外收入
　　减：营业外支出
　　8、利润总额（亏损以“—”号填列）
　　减：所得税
　　净利润（亏损以“—”号填列）
　　资产负债表Balance Sheet
　　项目ITEM
　　货币资金Cash
　　短期投资Short term investments
　　应收票据Notes receivable
　　应收股利Dividend receivable
　　应收利息Interest receivable
　　应收帐款Accounts receivable
　　其他应收款Other receivables
　　预付帐款Accounts prepaid
　　期货保证金Future guarantee
　　应收补贴款Allowance receivable
　　应收出口退税Export drawback receivable
　　存货Inventories
　　其中：原材料Including:Raw materials
　　产成品(库存商品)Finished goods
　　待摊费用Prepaid and deferred expenses
　　待处理流动资产净损失Unsettled G/L on current assets
　　一年内到期的长期债权投资Long-term debenture investment falling due in a yaear
　　其他流动资产Other current assets
　　流动资产合计Total current assets
　　长期投资：Long-term investment：
　　其中:长期股权投资Including long term equity investment
　　长期债权投资Long term securities investment
　　*合并价差Incorporating price difference
　　长期投资合计Total long-term investment
　　固定资产原价Fixed assets-cost
　　减：累计折旧Less:Accumulated Dpreciation
　　固定资产净值Fixed assets-net value
　　减：固定资产减值准备Less:Impairment of fixed assets
　　固定资产净额Net value of fixed assets
　　固定资产清理Disposal of fixed assets
　　工程物资Project material
　　在建工程Construction in Progress
　　待处理固定资产净损失Unsettled G/L on fixed assets
　　固定资产合计Total tangible assets
　　无形资产Intangible assets
　　其中:土地使用权Including and use rights
　　递延资产（长期待摊费用）Deferred assets
　　其中:固定资产修理Including:Fixed assets repair
　　固定资产改良支出Improvement expenditure of fixed assets
　　其他长期资产Other long term assets
　　其中:特准储备物资Among it:Specially approved reserving materials
　　无形及其他资产合计Total intangible assets and other assets
　　递延税款借项Deferred assets debits
　　资产总计Total Assets
　　货币资金Cash
　　短期投资Short term investments
　　应收票据Notes receivable
　　应收股利Dividend receivable
　　应收利息Interest receivable
　　应收帐款Accounts receivable
　　其他应收款Other receivables
　　预付帐款Accounts prepaid
　　期货保证金Future guarantee
　　应收补贴款Allowance receivable
　　应收出口退税Export drawback receivable
　　存货Inventories
　　其中：原材料Including:Raw materials
　　产成品(库存商品)Finished goods
　　待摊费用Prepaid and deferred expenses
　　待处理流动资产净损失Unsettled G/L on current assets
　　一年内到期的长期债权投资Long-term debenture investment falling due in a yaear
　　其他流动资产Other current assets
　　流动资产合计Total current assets
　　长期投资：Long-term investment：
　　其中:长期股权投资Including long term equity investment
　　长期债权投资Long term securities investment
　　*合并价差Incorporating price difference
　　长期投资合计Total long-term investment
　　固定资产原价Fixed assets-cost
　　减：累计折旧Less:Accumulated Dpreciation
　　固定资产净值Fixed assets-net value
　　减：固定资产减值准备Less:Impairment of fixed assets
　　固定资产净额Net value of fixed assets
　　固定资产清理Disposal of fixed assets
　　工程物资Project material
　　在建工程Construction in Progress
　　待处理固定资产净损失Unsettled G/L on fixed assets
　　固定资产合计Total tangible assets
　　无形资产Intangible assets
　　其中:土地使用权Including and use rights
　　递延资产（长期待摊费用）Deferred assets
　　其中:固定资产修理Including:Fixed assets repair
　　固定资产改良支出Improvement expenditure of fixed assets
　　其他长期资产Other long term assets
　　其中:特准储备物资Among it:Specially approved reserving materials
　　无形及其他资产合计Total intangible assets and other assets
　　递延税款借项Deferred assets debits
　　资产总计Total Assets
　　短期借款Short-term loans
　　应付票款Notes payable
　　应付帐款Accounts payab1e
　　预收帐款Advances from customers
　　应付工资Accrued payro1l
　　应付福利费Welfare payable
　　应付利润(股利)Profits payab1e
　　应交税金Taxes payable
　　其他应交款Other payable to government
　　其他应付款Other creditors
　　预提费用Provision for expenses
　　预计负债Accrued liabilities
　　一年内到期的长期负债Long term liabilities due within one year
　　其他流动负债Other current liabilities
　　流动负债合计Total current liabilities
　　长期借款Long-term loans payable
　　应付债券Bonds payable
　　长期应付款long-term accounts payable
　　专项应付款Special accounts payable
　　其他长期负债Other long-term liabilities
　　其中:特准储备资金Including:Special reserve fund
　　长期负债合计Total long term liabilities
　　递延税款贷项Deferred taxation credit
　　负债合计Total liabilities
　　*少数股东权益Minority interests
　　实收资本(股本)Subscribed Capital
　　国家资本National capital
　　集体资本Collective capital
　　法人资本Legal person"s capital
　　其中:国有法人资本Including:State-owned legal person"s capital
　　集体法人资本Collective legal person"s capital
　　个人资本Personal capital
　　外商资本Foreign businessmen"s capital
　　资本公积Capital surplus
　　盈余公积surplus reserve
　　其中:法定盈余公积Including:statutory surplus reserve
　　公益金public welfare fund
　　补充流动资本Supplermentary current capital
　　*未确认的投资损失（以“-”号填列）Unaffirmed investment loss
　　未分配利润Retained earnings
　　外币报表折算差额Converted difference in Foreign Currency Statements
　　所有者权益合计Total shareholder"s equity
　　负债及所有者权益总计Total Liabilities&Equity
　　产品销售收入Sales of products
　　其中：出口产品销
　　售收入Including：Export sales
　　减：销售折扣与折让Less：Sales discount and allowances
　　产品销售净额Net sales of products
　　减：产品销售税金Less：Sales tax
　　产品销售成本Cost of sales
　　其中：出口产品销售成本Including：Cost of export sales
　　产品销售毛利Gross profit on sales
　　减：销售费用Less：Selling expenses
　　管理费用General and administrative expenses
　　财务费用Financial expenses
　　其中：利息支出(减利息收入)Including：Interest expenses(minusinterest ihcome)
　　汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)
　　产品销售利润Profit on sales
　　加：其他业务利润Add：profit from other operations
　　营业利润Operating profit
　　加：投资收益Add：Income on investment
　　加：营业外收入Add：Non-operating income
　　减：营业外支出Less：Non-operating expenses
　　加：以前年度损益调整Add：adjustment of loss and gain for previous years
　　利润总额Total profit
　　减：所得税Less：Income tax
　　净利润Net profit