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。
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
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)
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
