B/S 資產負債表
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Long-term assets Fixed assets 非流動資產
Real estate Land and buildings 投資性房地產
Property, plant and equipment Tangible fixed assets 固定資產
Inventories Stocks 存貨
Work in process Work in progress 在制品
Receivables Debtors 應收項目
Accounts receivable Trade debtors 應收賬款
Doubtful accounts Bad debt 壞賬
Allowance for doubtful accounts
Provision for doubtful debts
壞賬準備
Treasury stock Own shares 庫存股
Stockholder's equity Capital and reserves 所有者權益
Common stock Ordinary shares 普通股
Preferred stock Preference share 優先股
Additional Paid-in capital Share premium 資本公積
Retained earnings Reserves 未分配利潤
income Profit and loss account 損益賬戶
Notes payable Debenture loan 票據應付
Long-term liabilities 長期借款
Creditors: Amounts falling due after more than one yea
Payables Creditors 應付項目
Current liabilities 短期借款
Creditors: Amounts falling due within one year
Accounts payable Trade creditors 應付賬款
P/L 損益表
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Income statement Profit and loss statement 損益表
Sales Turnover 收入
Expense Charge 費用
Interest expense Interest payable 應付利息
Interest income Interest received 應收利息
Income Profit 利潤
Others
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Statement of cash flow Cash flow statement 現金流量表
Leverage Gearing 杠桿
Stock Share 股票
Residual value Scrap value 剩余價值
Declining balance method Reducing balance method 余額遞減法
Pay check Pay slip 工資支票
Corporate Company 公司
Conservatism Prudence 保守主義
參考文獻:
Hervé Stolwy/Michel Lebas(2002)『Corporate Financial Reporting』,Thomson.
唐國平(2007),『會計學原理』,上海財經大學出版。
P.S. 百度的答案提交不支持格式編輯，所以，無論如何也沒有辦法對齊文字。實在是不好意思！湊活著看壹下咯~