哪位有财会常用的英文缩写汇总

哪位有财会常用的英文缩写汇总
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    一、企业财务会计报表封面 FINANCIAL REPORT COVER
    报表所属期间之期末时间点 Period Ended
    所属月份 Reporting Period
    报出日期 Submit Date
    记账本位币币种 Local Reporting Currency
    审核人 Verifier
    填表人 Preparer

    二、资产负债表 Balance Sheet
    资产 Assets
    流动资产 Current Assets
    货币资金 Bank and Cash
    短期投资 Current Investment
    一年内到期委托贷款 Entrusted loan receivable due within one year
    减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year
    减:短期投资跌价准备 Less: Impairment for current investment
    短期投资净额 Net bal of current investment
    应收票据 Notes receivable
    应收股利 Dividend receivable
    应收利息 Interest receivable
    应收账款 Account receivable
    减:应收账款坏账准备 Less: Bad debt provision for Account receivable
    应收账款净额 Net bal of Account receivable
    其他应收款 Other receivable
    减:其他应收款坏账准备 Less: Bad debt provision for Other receivable
    其他应收款净额 Net bal of Other receivable
    预付账款 Prepayment
    应收补贴款 Subsidy receivable
    存货 Inventory
    减:存货跌价准备 Less: Provision for Inventory
    存货净额 Net bal of Inventory
    已完工尚未结算款 Amount due from customer for contract work
    待摊费用 Deferred Expense
    一年内到期的长期债权投资 Long-term debt investment due within one year
    一年内到期的应收融资租赁款 Finance lease receivables due within one year
    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
    长期股权投资 Long-term equity investment
    委托贷款 Entrusted loan receivable
    长期债权投资 Long-term debt investment
    长期投资合计 Total for long-term investment
    减:长期股权投资减值准备 Less: Impairment for long-term equity investment
    减:长期债权投资减值准备 Less: Impairment for long-term debt investment
    减:委托贷款减值准备 Less: Provision for entrusted loan receivable
    长期投资净额 Net bal of long-term investment
    其中:合并价差 Include: Goodwill (Negative goodwill)
    固定资产 Fixed assets
    固定资产原值 Cost
    减:累计折旧 Less: Accumulated Depreciation
    固定资产净值 Net bal
    减:固定资产减值准备 Less: Impairment for fixed assets
    固定资产净额 NBV of fixed assets
    工程物资 Material holds for construction of fixed assets
    在建工程 Construction in progress
    减:在建工程减值准备 Less: Impairment for construction in progress
    在建工程净额 Net bal of construction in progress
    固定资产清理 Fixed assets to be disposed of
    固定资产合计 Total fixed assets
    无形资产及其他资产 Other assets & Intangible assets
    无形资产 Intangible assets
    减:无形资产减值准备 Less: Impairment for intangible assets
    无形资产净额 Net bal of intangible assets
    长期待摊费用 Long-term deferred expense
    融资租赁——未担保余值 Finance lease – Unguaranteed residual values
    融资租赁——应收融资租赁款 Finance lease – Receivables
    其他长期资产 Other non-current assets
    无形及其他长期资产合计 Total other assets & intangible assets
    递延税项 Deferred Tax
    递延税款借项 Deferred Tax assets
    资产总计 Total assets
    负债及所有者(或股东)权益 Liability & Equity
    流动负债 Current liability
    短期借款 Short-term loans
    应付票据 Notes payable
    应付账款 Accounts payable
    已结算尚未完工款
    预收账款 Advance from customers
    应付工资 Payroll payable
    应付福利费 Welfare payable
    应付股利 Dividend payable
    应交税金 Taxes payable
    其他应交款 Other fees payable
    其他应付款 Other payable
    预提费用 Accrued Expense
    预计负债 Provision
    递延收益 Deferred Revenue
    一年内到期的长期负债 Long-term liability due within one year
    其他流动负债 Other current liability
    流动负债合计 Total current liability
    长期负债 Long-term liability
    长期借款 Long-term loans
    应付债券 Bonds payable
    长期应付款 Long-term payable
    专项应付款 Grants & Subsidies received
    其他长期负债 Other long-term liability
    长期负债合计 Total long-term liability
    递延税项 Deferred Tax
    递延税款贷项 Deferred Tax liabilities
    负债合计 Total liability
    少数股东权益 Minority interests
    所有者权益(或股东权益) Owners’ Equity
    实收资本(或股本) Paid in capital
    减;已归还投资 Less: Capital redemption
    实收资本(或股本)净额 Net bal of Paid in capital
    资本公积 Capital Reserves
    盈余公积 Surplus Reserves
    其中:法定公益金 Include: Statutory reserves
    未确认投资损失 Unrealised investment losses
    未分配利润 Retained profits after appropriation
    其中:本年利润 Include: Profits for the year
    外币报表折算差额 Translation reserve
    所有者(或股东)权益合计 Total Equity
    负债及所有者(或股东)权益合计 Total Liability & Equity
    三、利润及利润分配表 Income statement and profit appropriation
    一、主营业务收入 Revenue
    减:主营业务成本 Less: Cost of Sales
    主营业务税金及附加 Sales Tax
    二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss)
    加:其他业务收入 Add: Other operating income
    减:其他业务支出 Less: Other operating expense
    减:营业费用 Selling & Distribution expense
    管理费用 G&A expense
    财务费用 Finance expense
    三、营业利润(亏损以“—”填列) Profit from operation ( - means loss)
    加:投资收益(亏损以“—”填列) Add: Investment income
    补贴收入 Subsidy Income
    营业外收入 Non-operating income
    减:营业外支出 Less: Non-operating expense
    四、利润总额(亏损总额以“—”填列) Profit before Tax
    减:所得税 Less: Income tax
    少数股东损益 Minority interest
    加:未确认投资损失 Add: Unrealised investment losses
    五、净利润(净亏损以“—”填列) Net profit ( - means loss)
    加:年初未分配利润 Add: Retained profits
    其他转入 Other transfer-in
    六、可供分配的利润 Profit available for distribution( - means loss)
    减:提取法定盈余公积 Less: Appropriation of statutory surplus reserves
    提取法定公益金 Appropriation of statutory welfare fund
    提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund
    提取储备基金 Appropriation of reserve fund
    提取企业发展基金 Appropriation of enterprise expansion fund
    利润归还投资 Capital redemption
    七、可供投资者分配的利润 Profit available for owners' distribution
    减:应付优先股股利 Less: Appropriation of preference share's dividend
    提取任意盈余公积 Appropriation of discretionary surplus reserve
    应付普通股股利 Appropriation of ordinary share's dividend
    转作资本(或股本)的普通股股利 Transfer from ordinary share's dividend to paid in capital
    八、未分配利润 Retained profit after appropriation
    补充资料: Supplementary Information:
    1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments
    2. 自然灾害发生损失 Losses from natural disaster
    3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies
    4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates
    5. 债务重组损失 Losses from debt restructuring
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