財務報表相關英語詞彙(doc 16頁)

財務報表相關英語詞彙內容提要：
Financial statement 財務報表
Principal activity 主要業務
Investment holding 投資控股方
Related party關聯方
Results and appropriation業務及分派
Income statement收入報表
Recommend the payment of a dividend建議派發股息
Fixed assets 固定資產
Share capital 股本
Directors’ interest 董事享有權益
Management contracts 管理合約
Auditor 審計師
Chairman 董事長
Auditor’s report審計師報告書
Certified public accountant注冊會計師
Turnover營業額
General and administrative expenses日常與行政開支
Profit before income tax稅前盈利
Income tax expense所得稅費用
Attributable to 應得部分
Balance sheet資產負債表
Non-current asset非流動資產
Associate聯營企業
Deferred income tax遞延所得稅
Current asset流動資產
Due from related companies關聯公司應付款
Due to related companies應付關聯公司款
Prepaid design fee 預付設計費
Equity and liability權益與負債
Accumulated deficits累計虧絀
Current liabilities流動負債
Accruals預提

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