财务日常术语（财务日常术语 英文）

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• 本文目录导读：
• 1、财务日常术语
• 2、资产
• 3、负债
• 4、所有者权益
• 5、收入
• 6、成本
• 7、Financial Daily Terminology in English
• 8、Assets
• 9、Liabilities
• 10、Owner's Equity
• 11、Revenue
• 12、Cost

财务日常术语

资产

资产是指公司拥有的可用于创造经济利益的资源，如现金、股票、债券、房产、机器设备等。资产可以分为流动资产和固定资产两类，流动资产指能够在一年内变现的资产，如现金、存货、应收账款等；固定资产指不能在一年内变现的资产，如房产、机器设备等。

负债

负债是指公司欠他人的债务，如应付账款、短期贷款、长期贷款等。负债可以分为流动负债和非流动负债两类，流动负债指一年内需要偿还的债务，如应付账款、短期贷款等；非流动负债指一年以上需要偿还的债务，如长期贷款等。

所有者权益

所有者权益是指公司所有者的权益，包括股东权益和留存收益两部分。股东权益指股东对公司拥有的权益，包括股本、资本公积、盈余公积等；留存收益指公司未分配利润的部分。

收入

收入是指公司从销售商品或提供服务中获得的经济利益。收入包括主营业务收入和其他业务收入两部分，主营业务收入指公司主要业务所产生的收入，如销售产品的收入；其他业务收入指公司非主营业务所产生的收入，如出售闲置资产所产生的收入。

成本

成本是指公司为生产或销售商品所支出的费用，包括直接成本和间接成本两部分。直接成本指直接用于生产或销售商品的成本，如原材料、直接人工等；间接成本指间接用于生产或销售商品的成本，如管理费用、销售费用等。

Financial Daily Terminology in English

Assets

Assets refer to the resources that a company owns and can be used to create economic benefits, such as cash, stocks, bonds, real estate, machinery and equipment. Assets can be divided into current assets and fixed assets. Current assets refer to assets that can be realized within one year, such as cash, inventory, accounts receivable, etc.; fixed assets refer to assets that cannot be realized within one year, such as real estate, machinery and equipment, etc.

Liabilities

Liabilities refer to the debts that a company owes to others, such as accounts payable, short-term loans, long-term loans, etc. Liabilities can be divided into current liabilities and non-current liabilities. Current liabilities refer to debts that need to be repaid within one year, such as accounts payable, short-term loans, etc.; non-current liabilities refer to debts that need to be repaid for more than one year, such as long-term loans, etc.

Owner's Equity

Owner's equity refers to the rights of the owners of a company, including shareholder's equity and retained earnings. Shareholder's equity refers to the equity that shareholders have in the company, including share capital, capital reserves, surplus reserves, etc.; retained earnings refer to the portion of the company's undistributed profits.

Revenue

Revenue refers to the economic benefits that a company derives from the sale of goods or the provision of services. Revenue includes two parts: main business revenue and other business revenue. Main business revenue refers to the revenue generated by the company's main business, such as sales revenue of products; other business revenue refers to the revenue generated by the company's non-main business, such as revenue from the sale of idle assets.

Cost

Cost refers to the expenses that a company incurs for the production or sale of goods, including direct costs and indirect costs. Direct costs refer to the costs that are directly used for the production or sale of goods, such as raw materials, direct labor, etc.; indirect costs refer to the costs that are indirectly used for the production or sale of goods, such as management expenses, sales expenses, etc.

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