哪位有财会常用的英文缩写汇总

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** 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 prov**ion 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 prov**ion 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: prov**ion 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: prov**ion 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 d**posed 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** 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 prov**ion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 unreal**ed 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 & d**tribution 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: unreal**ed 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 **ailable for d**tribution( - 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 enterpr**e expansion fund利润归还投资 capital redemption七、可供投资者分配的利润 profit **ailable for owners' d**tribution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 d**cretionary 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 **rmation:1． 出售、处置部门或被投资单位收益 gains on d**posal of operating div**ions or investments2． 自然灾害发生损失 losses from natural d**aster3． 会计政策变更增加（或减少）利润总额 increase (decrease) in profit due to changes in accounting policies4． 会计估计变更增加（或减少）利润总额 increase (decrease) in profit due to changes in accounting estimates5． 债务重组损失 losses from debt restructuring 20210311