损益表可以翻译成Profit and Loss Statement，简称为PL，但是一般用Income Statement.

拓展资料：

损益表（利润分配表）是指反映企业在一定会计期的经营成果及其分配情况的会计报表，是一段时间内公司经营业绩的财务记录，反映了这段时间的销售收入、销售成本、经营费用及税收状况，报表结果为公司实现的利润或亏损。

利用损益表，可以评价一个企业的经营成果和投资效率，分析企业的盈利能力及未来一定时期的盈利趋势。损益表属动态报表。

损益表(或利润表、损益平衡表)是用以反映公司在一定期间利润实现(或发生亏损)的财务报表。损益表可以为报表的阅读者提供作出合理的经济决策所需要的有关资料，可用来分析利润增减变化的原因，公司的经营成本，作出投资价值评价等。损益表的项目，按利润构成和分配分为两个部分。其利润构成部分先列示销售收入，然后减去销售成本得出销售利润;再减去各种费用后得出营业利润(或亏损);再加减营业外收入和支出后，即为利润(亏损)总额。利润分配部分先将利润总额减去应交所得税后得出税后利润;其下即为按分配方案提取的公积金和应付利润;如有余额，即为未分配利润。损益表中的利润分配部分如单独划出列示，则为"利润分配表"。

1、损益表可作为经营成果的分配依据。损益表反映企业在一定期间的营业收入、营业成本、营业费用以及营业税金、各项期间费用和营业外收支等项目，最终计算出利润综合指标。损益表上的数据直接影响到许多相关集团的利益，如国家的税收收入、管理人员的奖金、职工的工资与其他报酬、股东的股利等。正是由于这方面的作用，损益表的地位曾经超过资产负债表，成为最重要的财务报表。

2、损益表能综合反映生产经营活动的各个方面，可以有助于考核企业经营管理人员的工作业绩。企业在生产、经营、投资、筹资等各项活动中的管理效率和效益都可以从利润数额的增减变化中综合的表现出来。通过将收入、成本费用、利润与企业的生产经营计划对比，可以考核生产经营计划的完成情况，进而来评价企业管理当局的经营业绩和效率。

3、损益表可用来分析企业的获利能力、预测企业未来的现金流量。损益表揭示了经营利润、投资净收益和营业外的收支净额的详细资料，可据以分析企业的盈利水平，评估企业的获利能力。同时，报表使用者所关注的各种预期的现金来源、金额、时间、和不确定性，如股利或利息、出售证券的所得及借款得清偿，都与企业的获利能力密切相关，所以，收益水平在预测未来现金流量方面具有重要作用。

（1）金融资产和金融负债的公允价值确定方法

(1) financial assets and financial liabilities determined the fair value of the method

公允价值，指在公平交易中，熟悉情况的交易双方自愿进行资产交换或债务清偿的金额。

Fair value, refers to the fair trade, are familiar with the situation of assets to the voluntary trade exchange or the amount of liabilities.

金融工具存在活跃市场的，本公司采用活跃市场中的报价确定其公允价值。

Financial tools exist the active market, this company USES the active market quotation determine its fair value.

活跃市场中的报价是指易于定期从交易所、经纪商、行业协会、定价服务机构等获得的价格，且代表了在公平交易中实际发生的市场交易的价格。

The active market quotation is to point to easily from the regular exchange, brokers, industry association, pricing service agencies getting the prices, and the representative in the fair transaction actually happened in the market price.

金融工具不存在活跃市场的，本公司采用估值技术确定其公允价值。

Financial tools does not exist the active market, our company adopts valuations determine the fair value of the technology.

估值技术包括参考熟悉情况并自愿交易的各方最近进行的市场交易中使用的价格、参照实质上相同的其他金融工具当前的公允价值、现金流量折现法和期权定价模型等。

Valuations technology including reference familiar with the situation and voluntary transactions of all parties to recent transactions in the market price of the use of the same in essence, refer to other financial instruments of the fair value of the current, discounter-cash-flow method and the option pricing model and so on.

（2）金融资产的分类、确认和计量

(2) the financial asset classification, recognition and measurement

以常规方式买卖金融资产，按交易日进行会计确认和终止确认。

Conventionally business financial assets, according to the trading day to terminate accounting recognition and confirmation.

金融资产在初始确认时划分为以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项以及可供出售金融资产。

Financial assets in the time of initial recognition is divided into to the fair value measurement and the changes are included in the current profits and losses of the financial assets, the held-to-maturity investment, loans and accounts receivable and available for sale financial assets.

初始确认金融资产，以公允价值计量。

Initial recognition of financial assets, in order to fair value measurement.

对于以公允价值计量且其变动计入当期损益的金融资产，相关的交易费用直接计入当期损益，对于其他类别的金融资产，相关交易费用计入初始确认金额。

For the fair value measurement and the changes are included in the current profits and losses of the financial asset, the related transaction costs directly included in the current profits and losses, and for other kinds of financial assets, the related transaction costs included in the amount of initial recognition.

本公司金融资产仅为贷款和应收款项；

The company financial assets only for loans and receivables;

贷款和应收款项是指在活跃市场中没有报价、回收金额固定或可确定的非衍生金融资产。

Loans and accounts receivable is to point to has no offer in the active market and recycling of the amount of the fixed or determinable non-derivative financial assets.

本公司划分为贷款和应收款的金融资产包括应收票据、应收账款及其他应收款等。

The company is divided into loans and the accounts receivable of financial assets include notes receivable, other receivables accounts receivable and etc.

（3）金融资产减值

(3) the financial asset impairment

除了以公允价值计量且其变动计入当期损益的金融资产外，本公司在每个资产负债表日对其他金融资产的账面价值进行检查，有客观证据表明金融资产发生减值的，计提减值准备。

In addition to the fair value measurement and the changes are included in the current profits and losses of the financial asset, the company in each balance sheet date on other financial carrying value of the asset for examination, have objective evidence that financial asset impairment occurred, provision shall be made.

本公司对单项金额重大的金融资产单独进行减值测试；

This company for single amount of financial assets individually significant impairment test;

对单项金额不重大的金融资产，单独进行减值测试或包括在具有类似信用风险特征的金融资产组合中进行减值测试。

The amount of individual not significant financial assets, separately impairment test or included in the credit risk with similar characteristics of the combination of financial asset impairment test.

单独测试未发生减值的金融资产（包括单项金额重大和不重大的金融资产），包括在具有类似信用风险特征的金融资产组合中再进行减值测试。

Alone has not occurred the impairment test financial assets(including single amount and not significant major financial assets), including in a similar credit risk characteristics of financial portfolio impairment test again.

已单项确认减值损失的金融资产，不包括在具有类似信用风险特征的金融资产组合中进行减值测试。

Already single confirm the impairment loss of financial assets, not included in the credit risk with similar characteristics of the combination of financial asset impairment test.

利润表翻译成英文是Income Statement。

双语例句：

1、The letter was a baldstatement of our legal position.

那封信是对我们的法律立场的直截了当的声明。

2、He ended his preparedstatement by thanking the police.

他以感谢警方结束了他事先准备好的声明。

3、The terrorists replied to the government'sstatement with more violence.

恐怖分子以更多的暴力事件来回应政府的声明。

4、A spokesman declined to elaborate on astatement released late yesterday.

发言人拒绝对昨天晚些时候发表的一份声明作出更多说明。

5、Thestatement is open to various understandings.

这个声明可以有各种不同的诠释。

6、Downing Street issued astatement late last night.

昨天深夜唐宁街发表了一项声明。

7、Bush listened to thatstatement and responded rather weakly.

布什听了那个声明，做的回应却相当没有说服力。

8、There is a particle of truth in hisstatement.

在他的声明中只有极少的事实。

9、The White House has issued astatement.

白宫已经发表了一项声明。

10、Last night he issued astatement denying the allegations.

昨天晚上，他发表了一项声明否认那些说法。

利润表简介：

利润表是反映企业在一定会计期间的经营成果的财务报表。当前国际上常用的利润表格式有单步式和多步式两种。

单步式是将当期收入总额相加，然后将所有费用总额相加，一次计算出当期收益的方式，其特点是所提供的信息都是原始数据，便于理解；多步式是将各种利润分多步计算求得净利润的方式，便于使用人对企业经营情况和盈利能力进行比较和分析。

利润表是反映企业在一定会计期间经营成果的报表。由于它反映的是某一期间的情况，所以，又被称为动态报表。有时，利润表也称为损益表、收益表。

好象没有办法，你得重新开一个问题

这部分的内容翻译如下：

编制日期：12月31日（单位：百万美元）

一、经营活动产生的现金流量

净收益

经营活动产生的净收益进行调整，调节至现金流量净额的项目：

折旧与摊销

养老金（或退休金）及其他职工福利

递延税项

出售财产物资、固定资产的净收益

长期股权投资损益

其他

营业资产及负债变动：

应收账款，净额

存货，净额

应付账款

其他应收款（*字面意思是：销售实现以外的账款，这个不太确定）

各种减值准备，净额

预收账款

其他资产及负债，净额

经营活动产生的现金流量净额

二、投资活动产生的现金流量

交易性金融资产

持有至到期投资

短期投资

购入财产物资、固定资产及无形资产

长期股权投资所需的现金净值（字面意思是：收购其他企业），以及投资成本和权益变动

出售交易性金融资产收益

持有至到期投资到期收益

持有至到期投资持有期间收益

短期投资收益

出售财产物资、固定资产的收益

长期股权投资收益，现金净额

出师表英文翻译如下：

出师表原文：

先帝创业未半而中道崩殂，今天下三分，益州疲弊，此诚危急存亡之秋也。然侍卫之臣不懈于内，忠志之士忘身于外者，盖追先帝之殊遇，欲报之于陛下也。诚宜开张圣听，以光先帝遗德，恢弘志士之气，不宜妄自菲薄，引喻失义，以塞忠谏之路也。

宫中府中，俱为一体，陟罚臧否，不宜异同。若有作奸犯科及为忠善者，宜付有司论其刑赏，以昭陛下平明之理，不宜偏私，使内外异法也。

侍中、侍郎郭攸之、费祎、董允等，此皆良实，志虑忠纯，是以先帝简拔以遗陛下。愚以为宫中之事，事无大小，悉以咨之，然后施行，必能裨补阙漏，有所广益。

将军向宠，性行淑均，晓畅军事，试用于昔日，先帝称之曰能，是以众议举宠为督。愚以为营中之事，悉以咨之，必能使行阵和睦，优劣得所。

亲贤臣，远小人，此先汉所以兴隆也；亲小人，远贤臣，此后汉所以倾颓也。先帝在时，每与臣论此事，未尝不叹息痛恨于桓、灵也。侍中、尚书、长史、参军，此悉贞良死节之臣，愿陛下亲之信之，则汉室之隆，可计日而待也。

臣本布衣，躬耕于南阳，苟全性命于乱世，不求闻达于诸侯。先帝不以臣卑鄙，猥自枉屈，三顾臣于草庐之中，咨臣以当世之事，由是感激，遂许先帝以驱驰。后值倾覆，受任于败军之际，奉命于危难之间，尔来二十有一年矣。

先帝知臣谨慎，故临崩寄臣以大事也。受命以来，夙夜忧叹，恐托付不效，以伤先帝之明，故五月渡泸，深入不毛。今南方已定，兵甲已足，当奖率三军，北定中原，庶竭驽钝，攘除奸凶，兴复汉室，还于旧都。此臣所以报先帝而忠陛下之职分也。至于斟酌损益，进尽忠言，则攸之、祎、允之任也。

愿陛下托臣以讨贼兴复之效，不效，则治臣之罪，以告先帝之灵。若无兴德之言，则责攸之、祎、允等之慢，以彰其咎；陛下亦宜自谋，以咨诹善道，察纳雅言，深追先帝遗诏，臣不胜受恩感激。

今当远离，临表涕零，不知所言。

英文翻译：

Before the Emperor started his business, the middle road collapsed. Today, the second third, Yizhou, is tired of disadvantages. This is a time of crisis. However, the ministers of bodyguards are unremitting at home, and those who are loyal to their ideals forget to be outside.

They will catch up with the previous emperor and want to repay his majesty. It is advisable to open up a saint's hearing, to honor the virtues of the former emperor and the spirit of the great patriots, and not to belittle oneself and call it a bad name. It is also a good way to stop loyalty and remonstrance.

In the palace, all are one. It is not suitable to be different or similar to give credit, punish, Zang or not. If there are people who commit crimes and are loyal to the good, they should pay the punishment and reward to the official to show your majesty's plain principles.

It is not advisable to be partial and make the internal and external laws different.

Waiters, waitresses Guo Youzhi, Fei Yi, Dong Yun, etc. are all good and honest, and their ambition is to be loyal and pure, so that the emperor can leave his majesty. Fool thinks that things in the palace are of no great or small importance.

If you learn about them and then implement them, you will be able to help fill the gaps and make them more useful.

The general Xiang Chong, who is gentle in nature and smooth in military affairs, tried to use it in the past. The former emperor called it Neng, and took the public opinion as the governor.

Fools think that if they know what is going on in the camp and consult with others, they will be able to make the battle line harmonious, and the good and the bad will find their way.

He was close to virtuous officials and far away from villains, so the early Han Dynasty was prosperous; He who is close to villains is far from being a virtuous minister, so Han Dynasty fell down. During the time of the former emperor, whenever he talked with his ministers about this matter, he always sighed and hated Yu Huan and Ling Ya.

Servants, ministers, chroniclers, and soldiers, who know the chastity and integrity of their ministers, are willing to trust your majesty in person, so that the prosperity of the Han Dynasty can be expected in a timely manner.

He was a minister in cloth clothes. He devoted himself to Nanyang, lived in troubled times, and did not want to be heard of. The former emperor did not regard his ministers as mean, and he was obscene and overindulged. The three ministers were in the cottage.

The counselors were grateful for what they had done, so he allowed the former emperor to drive them away. It has been one year since the fall of the late Qing Dynasty, when he was assigned to the defeat and was ordered to be in danger.

The late emperor knew that his ministers were cautious, so he sent them to help them. Since I was appointed, I have been worried all day and night. I am afraid that the entrustment will not work, which will hurt the former emperor's wisdom. So I crossed to Luzhou in May and went deep into the city.

Now the south has been settled, and the armor is enough. When the three armies are awarded, the north has been settled in the Central Plains. The common people are exhausted and dull. They can stop the villains, revive the Han Dynasty, and return to the old capital.

This minister therefore reported to the former emperor and was loyal to his majesty. As for considering the profit and loss and making full use of the advice, it is the responsibility of you, Yi and Yun.

I hope your majesty entrusts his ministers with the purpose of appealing to the thieves for recovery. If not, he will punish his ministers and tell the spirit of the former emperor. If there is no word of virtue, blame Youzhi, Yiyi and Yunyun for their slowness to show their guilt;

Your majesty should also seek his own advice. He is very kind to the Suwa River. He can accept the elegant words and deeply pursue the imperial edict of the former emperor. I am very grateful.

Today, we should be far away from the face of tears. We don't know what to say.

资产负债表：balance sheet

损益表：income statement

例：But we drew up a different balance sheet.

但是我们开到了一张不同的资产负债表。

例：Preparing income statement and balance sheet based on the balance in the ledger account.

根据账户余额编制收益表和资产负债表。

词汇解析

1、balance

英['bæləns]；美['bæləns]

n.平衡；天平；平静；结余；差额；调和；制衡

vt.权衡；使平衡；抵消；称重量

vi.均衡；建立平衡

例句：The girl lost her balance and fell off the balance beam.

小女孩失去了平衡，从平衡木上摔了下来。

2、sheet

英[ʃiːt]；美[ʃiːt]

n.被单；纸；(薄)片；一片

n.[船]帆脚索

v.铺盖；使成片

adj.片状的

例：We change the sheet every week.

我们每个星期换一次床单。

3、income

英['ɪnkʌm]；美['ɪnkʌm]

n.收入；所得；收益

例：His income is well below the average.

他的收入大大低于平均水平。

4、statement

英['steɪtmənt]；美['steɪtmənt]

n.陈述；声明；【计】语句6688体育平台网页入口

例：She refused to make a statement to the police lest she（should） incriminate herself.

她拒绝向警方作陈述以免受连累。

扩展资料

用法

1、balance

用作名词的基本意思是“平衡，对比”，引申可表示“调和，均势”，还可表示思想或情绪上的稳定、镇定、沉着，有时还可表示重量、力量或数量上的偏重，作此解是不可数名词，但其前可加不定冠词。

还可作“天秤”解，引申可表示“平衡力，制衡作用，抵消作用”。balance也可作“结存，结余，余额”解，指财务上的收支差额或余额。在美式英语中thebalance可作“残余，余额”解。

表示“一副天平”，可说abalance，也可说a pair ofbalance。表示“用天平称某物”可接介词in或on。

balance的基本意思是对物体各部分进行适当调整，使重量均衡或比例协调，从而达到稳固或稳定的目的。引申可指均衡或比较事物的利弊、优势或轻重、缓急等。

美国人习惯用thebalance表示“其余”，而英国人则习惯用the remainder或the rest来表示。

2、sheet

基本意思为“被单，褥单，床单”，是可数名词。引申可指如床单一样薄的“薄板，薄片”、书写或打印用大小有一定规格的“纸”等，是可数名词，在句中多用作定语，常与介词of连用。

可用作单位词“张”，变为复数时，如所修饰的名词不可数，则只变sheet为sheets，如所修饰的名词是可数名词，则sheet和该名词都要变成复数形式。

asheet〔sheets〕 of作主语时，谓语动词的数须与of后的名词一致。

sheet还可指移动的或巨大的“一团，一片，一层”，是可数名词，常用于复数形式，常与介词of连用。

好了，文章到这里就结束啦，如果本次分享的财务报表 翻译和资产负债表”、“损益表”英文怎么说问题对您有所帮助，还望关注下本站哦！