很多在加拿大留學(xué)會(huì)計(jì)專業(yè)的人，對(duì)財(cái)務(wù)報(bào)表應(yīng)該毫不陌生，都不太了解在企業(yè)應(yīng)該怎么做一份企業(yè)級(jí)的財(cái)務(wù)報(bào)表，在即將畢業(yè)的時(shí)候?qū)W校的老師就會(huì)布置財(cái)務(wù)報(bào)表的相關(guān)作業(yè)。那么加拿大本科會(huì)計(jì)學(xué)財(cái)務(wù)報(bào)表與規(guī)則有哪些呢?企業(yè)級(jí)的財(cái)務(wù)報(bào)表應(yīng)該怎么做呢?畢業(yè)之后進(jìn)入到公司、企業(yè)弄財(cái)務(wù)報(bào)表也是尋常工作內(nèi)容，財(cái)務(wù)報(bào)表對(duì)于一個(gè)企業(yè)來(lái)說(shuō)是很重要的，企業(yè)的高級(jí)管理人員需要通過(guò)財(cái)務(wù)盈虧來(lái)確定下一步的公司的發(fā)展目標(biāo)和方向。因此，會(huì)計(jì)專業(yè)的留學(xué)生們一定要學(xué)好如何去制作財(cái)務(wù)報(bào)表并作出專業(yè)的分析。在國(guó)外的企業(yè)工作中，財(cái)務(wù)報(bào)表當(dāng)然是用純英文制作的，在這里為大家匯總了一些在財(cái)務(wù)報(bào)表中常用的一些英文大全，留學(xué)生們不論是在留學(xué)生期間寫英文作業(yè)還是畢業(yè)后進(jìn)入到公司都會(huì)用到。

一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 FINANCIAL REpORT COVER

報(bào)表所屬期間之期末時(shí)間點(diǎn) period Ended

所屬月份 Reporting period

報(bào)出日期 Submit Date

記賬本位幣幣種 Local Reporting Currency

審核人 Verifier

填表人 preparer

二、利潤(rùn)及利潤(rùn)分配表 Income statement and profit appropriation

1、主營(yíng)業(yè)務(wù)收入 Revenue

減：主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales

主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax

2、主營(yíng)業(yè)務(wù)利潤(rùn)(虧損以“—”填列) Gross profit ( - means loss)

加：其他業(yè)務(wù)收入 Add: Other operating income

減：其他業(yè)務(wù)支出 Less: Other operating expense

減：營(yíng)業(yè)費(fèi)用 Selling & Distribution expense

管理費(fèi)用 G&A expense

財(cái)務(wù)費(fèi)用 Finance expense

3、營(yíng)業(yè)利潤(rùn)(虧損以“—”填列) profit from operation ( - means loss)

加：投資收益(虧損以“—”填列) Add: Investment income

補(bǔ)貼收入 Subsidy Income

營(yíng)業(yè)外收入 Non-operating income

減：營(yíng)業(yè)外支出 Less: Non-operating expense

三、利潤(rùn)總額(虧損總額以“—”填列) profit before Tax

減：所得稅 Less: Income tax

少數(shù)股東損益 Minority interest

加：未確認(rèn)投資損失 Add: Unrealised investment losses

四、凈利潤(rùn)(凈虧損以“—”填列) Net profit ( - means loss)

加：年初未分配利潤(rùn) Add: Retained profits

其他轉(zhuǎn)入 Other transfer-in

五、可供分配的利潤(rùn) profit available for distribution( - means loss)

減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves

提取法定公益金 Appropriation of statutory welfare fund

提取職工獎(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund

提取儲(chǔ)備基金 Appropriation of reserve fund

提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund

利潤(rùn)歸還投資 Capital redemption

六、可供投資者分配的利潤(rùn) profit available for owners' distribution

減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's dividend

提取任意盈余公積 Appropriation of discretionary surplus reserve

應(yīng)付普通股股利 Appropriation of ordinary share's dividend

轉(zhuǎn)作資本(或股本)的普通股股利 Transfer from ordinary share's dividend to paid in capital

七、未分配利潤(rùn) Retained profit after appropriation

補(bǔ)充資料： Supplementary Information:

1. 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments

2. 自然災(zāi)害發(fā)生損失 Losses from natural disaster

3. 會(huì)計(jì)政策變更增加(或減少)利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting policies

4. 會(huì)計(jì)估計(jì)變更增加(或減少)利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting estimates

5. 債務(wù)重組損失 Losses from debt restructuring

八、資產(chǎn)負(fù)債表 Balance Sheet

資產(chǎn) Assets

流動(dòng)資產(chǎn) Current Assets

貨幣資金 Bank and Cash

短期投資 Current Investment

一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year

減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year

減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment

短期投資凈額 Net bal of current investment

以上就是留求藝學(xué)習(xí)小助手為您整理的加拿大本科會(huì)計(jì)學(xué)財(cái)務(wù)報(bào)表與規(guī)則，希望遠(yuǎn)在國(guó)外的朋友有所幫助。