2025年英语学习财务报表专业英语词汇

弃我去者，昨日之日不可留乱我心者，今日之日多烦忧Director’s report 董事会汇报书 For the year ended 31 December 截至 2005 年 12 月 31 日止Financial statement 财务报表Principal activity 重要业务Investment holding 投资控股方Related party 关联方Results and appropriation 业务及分派Income statement 收入报表Recommend the payment of a dividend 提议派发股息Fixed assets 固定资产Share capital 股本Directors’ interest 董事享有权益Management contracts 管理合约Auditor 审计师Chairman 董事长Auditor’s report 审计师汇报书Certified public accountant 注册会计师Turnover 营业额General and administrative expenses 平常与行政开支Profit before income tax 税前盈利Income tax expense 所得税费用Attributable to 应得部分Balance sheet 资产负债表Non-current asset 非流动资产Associate 联营企业Deferred income tax 递延所得税Current asset 流动资产Due from related companies 关联企业应付款Due to related companies 应付关联企业款Prepaid design fee 预付设计费Equity and liability 权益与负债Accumulated deficits 合计亏绌Current liabilities 流动负债Accruals 预提Total equity and liabilities 权益与负债总额Net current liabilities 净流动负债Total assets less current liabilities 减流动负债后的总资产Cash flow from operating activities 经营现金流Cash flows from investing activities 投资现金流Cash flows from financing activities 融资现金流Receivables 应付款项Payables 应付款项Cash and cash equivalents 现金与现金等价物Bank balance 银行结余Causeway Bay 铜锣湾The ultimate holding company 最终控股企业In units of HK dollars 以港元为记帐本位Accounting policy 会计政策Hong Kong Financial Reporting Standards 香港财务汇报准则Historical cost convention 历史成本法Fair value 公平值Consolidated and separate financial statement 合并与个别财务报表Carrying amount 帐面值Leasehold improvements 租赁改良物On a straight-line basis 直线法Property, plant and equipment 地产，厂...