求一些會計常用指標的英文縮寫
- 2022-03-12
Process KPIs。。。
Learning KPIs。。。
Asset Utilization Rates
Assets ($)
Assets / employee ($)
Budget Variance
Budget Variance: Cost versus Budget
Business Mix
Cash Flow
Cash Flow per Share
Catastrophic Losses
Channel Mix % (High cost manual channels vs low cost electronic channels)
Combined Ratio
Community Involvement
Community Quality Statements (lists of examples on many fronts)
Contribution to Overhead and Profit
Corporate Citizenship
Cost
Cost Ratios
Cost Ratios: Administrative Cost per Customer, per Sale, per Transaction, per New Product, etc。
Cost Ratios: Administrative Spending as % of Sales
Cost Ratios: per gallon, per pound, per transaction, per claim paid, per premium processed
Cost Reduction Rates
Cost versus Competitors‘
Cross Selling
Days Cost of Sales in Inventory
Deposit Service Cost (Change)
Deposit Service Cost (per $ of Deposits)
Earnings Growth
Earnings per Share
Environmental Concern: # of Pollution Emissions Violations
Environmental Index: (key emissions levels, amount of hazardous waste hauled off, recycling rates)
Environmental Results
Environmental: % Chemical in the Air
Gross Margin
Gross Profit (vs potential)
Gross Sales (vs competition)
Indirect Expenses (% of sales)
Investment (% of sales)
一、企業財務會計報表封面 FINANCIAL REPORT COVER
報表所屬期間之期末時間點 Period Ended
所屬月份 Reporting Period
報出日期 Submit Date
記賬本位幣幣種 Local Reporting Currency
稽核人 Verifier
填表人 Preparer
二、資產負債表 Balance Sheet
資產 Assets
流動資產 Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內到期委託貸款 Entrusted loan receivable due within one year
減:一年內到期委託貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year
減:短期投資跌價準備 Less: Impairment for current investment
短期投資淨額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減:應收賬款壞賬準備 Less: Bad debt provision for Account receivable
應收賬款淨額 Net bal of Account receivable
其他應收款 Other receivable
減:其他應收款壞賬準備 Less: Bad debt provision for Other receivable
其他應收款淨額 Net bal of Other receivable
預付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減:存貨跌價準備 Less: Provision for Inventory
存貨淨額 Net bal of Inventory
已完工尚未結算款 Amount due from customer for contract work
待攤費用 Deferred Expense
一年內到期的長期債權投資 Long-term debt investment due within one year
一年內到期的應收融資租賃款 Finance lease receivables due within one year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資 Long-term investment
長期股權投資 Long-term equity investment
委託貸款 Entrusted loan receivable
長期債權投資 Long-term debt investment
長期投資合計 Total for long-term investment
減:長期股權投資減值準備 Less: Impairment for long-term equity investment
減:長期債權投資減值準備 Less: Impairment for long-term debt investment
減:委託貸款減值準備 Less: Provision for entrusted loan receivable
長期投資淨額 Net bal of long-term investment
其中:合併價差 Include: Goodwill (Negative goodwill)
固定資產 Fixed assets
固定資產原值 Cost
減:累計折舊 Less: Accumulated Depreciation
固定資產淨值 Net bal
減:固定資產減值準備 Less: Impairment for fixed assets
固定資產淨額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減:在建工程減值準備 Less: Impairment for construction in progress
在建工程淨額 Net bal of construction in progress
固定資產清理 Fixed assets to be disposed of
固定資產合計 Total fixed assets
無形資產及其他資產 Other assets & Intangible assets
無形資產 Intangible assets
減:無形資產減值準備 Less: Impairment for intangible assets
無形資產淨額 Net bal of intangible assets
長期待攤費用 Long-term deferred expense
融資租賃——未擔保餘值 Finance lease – Unguaranteed residual values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長期資產 Other non-current assets
無形及其他長期資產合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產總計 Total assets
負債及所有者(或股東)權益 Liability & Equity
流動負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長期負債 Long-term liability due within one year
其他流動負債 Other current liability
流動負債合計 Total current liability
長期負債 Long-term liability
長期借款 Long-term loans
應付債券 Bonds payable
長期應付款 Long-term payable
專項應付款 Grants & Subsidies received
其他長期負債 Other long-term liability
長期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益(或股東權益) Owners’ Equity
實收資本(或股本) Paid in capital
減;已歸還投資 Less: Capital redemption
實收資本(或股本)淨額 Net bal of Paid in capital
資本公積 Capital Reserves
盈餘公積 Surplus Reserves
其中:法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中:本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者(或股東)權益合計 Total Equity
負債及所有者(或股東)權益合計 Total Liability & Equity
三、利潤及利潤分配表 Income statement and profit appropriation
一、主營業務收入 Revenue
減:主營業務成本 Less: Cost of Sales
主營業務稅金及附加 Sales Tax
二、主營業務利潤(虧損以“—”填列) Gross Profit ( - means loss)
加:其他業務收入 Add: Other operating income
減:其他業務支出 Less: Other operating expense
減:營業費用 Selling & Distribution expense
管理費用 G&A expense
財務費用 Finance expense
三、營業利潤(虧損以“—”填列) Profit from operation ( - means loss)
加:投資收益(虧損以“—”填列) Add: Investment income
補貼收入 Subsidy Income
營業外收入 Non-operating income
減:營業外支出 Less: Non-operating expense
四、利潤總額(虧損總額以“—”填列) Profit before Tax
減:所得稅 Less: Income tax
少數股東損益 Minority interest
加:未確認投資損失 Add: Unrealised investment losses
五、淨利潤(淨虧損以“—”填列) Net profit ( - means loss)
加:年初未分配利潤 Add: Retained profits
其他轉入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減:提取法定盈餘公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業發展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners’ distribution
減:應付優先股股利 Less: Appropriation of preference share‘s dividend
提取任意盈餘公積 Appropriation of discretionary surplus reserve
應付普通股股利 Appropriation of ordinary share’s dividend
轉作資本(或股本)的普通股股利 Transfer from ordinary share‘s dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補充資料: Supplementary Information:
1. 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments
2. 自然災害發生損失 Losses from natural disaster
3. 會計政策變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting policies
4. 會計估計變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting estimates
5. 債務重組損失 Losses from debt restructuring
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