作为一名合格的翻译，我们需要对各领域都有所了解，今天就给大家分享一些财务的相关知识和术语，如财务的三大报表，资产负债表（Balance Sheet）、损益表（income statement）和现金流量表（statement of cash flow）的结构和相关术语，几种常用的衡量一个公司经营好坏的财务比率。下面介绍财务知识和术语。
资产负债表 Assets less liabilities = owners' equity
资产 Assets
流动资产 Current assets
货币资金 Cash
交易性金融资产 Transaction financial assets (stocks, bonds)
应收票据 Notes receivable
应收账款 Accounts receivable
预付账款 Prepayment (downpayment)
应收利息 Interest receivable
应收股利 Dividends receivable
其他应收款 Other account receivables
存货 Inventory
一年内到期的非流动资产 Non-current assets due within one year
其他流动资产 Other current assets
流动资产合计 Total current assets
非流动资产 Non-current assets
可供出售金融资产 Financial assets available for selling
持有至到期的投资 Investment held until it is due
长期应收款 Long term account receivables
长期股权投资 Long term equity investment
投资性房地产 Real estate for investment
固定资产 Fixed assets
在建工程 Projects under construction
工程物资 Construction materials
固定资产清理 Liquidation of fixed assets
生产性实物资产 Physical assets used in production
油气资产 Oil and gas assets
无形资产 Intangible assets （patents, trade mark, copy right, goodwill, intellectual property rights）
开发支出 Expenditure for development
商誉 Goodwill
长期待摊费用 Long-term deferred expenses
递延所得税资产 Deferred income tax
其他非流动资产 Other non-current assets
非流动资产合计 Non-current assets total
资产总计 Assets total
负债及股东权益 Liabilities and shareholder's equity
负债及股东权益 Liabilities and shareholder's equity
流动负债 Current liabilities
短期借款 Short term loan
交易性金融负债 Transaction financial property
应付票据 Note payable
应付账款 Account payable
预收款项 Prepayment from customers
应付职工薪酬 Compensation payable
应交税费 Tax payable
应付利息 Interest payable
应付股利 Dividend payable
其他应付款 Other accounts payable
一年内到期的非流动负债 Non-current liabilities due in 12 months
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
非流动负债 Non-current liabilities
长期借款 Long term loan
应付债券 Security payable
长期应付款 Long term accounts payable
专项应付款 Special accounts payable
预计负债 Estimated liabilities
递延所得税负债 Liabilities of deferred income tax
其他非流动负债 Other non-current liabilities
非流动负债合计 Total non-current liabilities
负债合计 Total liabilities
所有者权益（或股东权益）Owners' equity (or shareholders' equity)
实收资本（或股本） Paid in Capital (or share capital)
资本公积 Capital reserve
减：库存股 Minus: treasury stock
盈余公积 Surplus accumulation fund
未分配利润 Unappropriated profit
外币报表折算差额 Difference from conversion of foreign currency statement
归属于母公司所有者权益合计 Total owner's equity assigned to parent company
少数股东权益 Equity of minor shareholders
所有者权益（或股东权益）合计 Total owner's equity (or shareholders' equity)
负债和所有者权益（或股东权益）总计 Total owner's liabilities (or shareholders' equity)
损益表 Income statement
项 目 Items
营业收入 Revenue
减：营业成本 Minus: operating cost
营业税金及附加 Tax and surcharge
销售费用 Cost of goods sold
管理费用 Overheads
财务费用 Finance expense
资产减值损失 Loss from assets depreciation
加：公允价值变动收益（损失以“-”号表示） Plus: revenue from changes of fair value assets (loss indicated with -)
投资收益（损失以“-”号表示） Revenue from investment(loss indicated with -)
其中：对联营企业和合营企业投资收益 In which: revenue from joint venture and jointly operated enterprises
营业利润 Operating profits
加：营业外收入 Plus: revenue other than operating activities
减：营业外支出 Minus: expenditure paid for non-operating activities
其中：非流动资产处置损失 In which: loss resulted from disposal of non-current assets
利润总额 Total profits
减：所得税费用 Minus: income tax
净利润 Net profits
归属于母公司所有者的损益 Profits and loss be assigned to shareholders of the parent company
少数股东损益 Profits and loss for minor shareholders
每股收益 Earnings per share
基本每股收益 Basic earnings per share
稀释每股收益 Diluted earnings per share
