财务报表
财务报表
This course covers essential Chinese vocabulary and phrases for discussing financial statements in a business context, including balance sheets, income statements, and cash flow reports. It also provides dialogues and cultural tips for interpreting financial data in Chinese corporate meetings.
本课程将帮助您掌握与财务报表相关的商务中文词汇和表达，提升您在财务会议中的沟通能力。
📚 核心词汇 Core Vocabulary
财务报表
cáiwù bàobiǎo
Financial statements
资产负债表
zīchǎn fùzhài biǎo
Balance sheet
利润表
lìrùn biǎo
Income statement
现金流量表
xiànjīn liúliàng biǎo
Cash flow statement
净利润
jìng lìrùn
Net profit
营业收入
yíngyè shōurù
Operating revenue
成本
chéngběn
Cost
应收账款
yīngshōu zhàngkuǎn
Accounts receivable
应付账款
yīngfù zhàngkuǎn
Accounts payable
审计
shěnjì
Audit
💬 商务对话 Business Dialogues
1
A: 王经理，这是上个季度的财务报表。B: 好的，我看一下。净利润比预期低了5%。
A: Wáng jīnglǐ, zhè shì shàng ge jìdù de cáiwù bàobiǎo. B: Hǎo de, wǒ kàn yīxià. Jìng lìrùn bǐ yùqī dī le bǎi fēn zhī wǔ.
A: Manager Wang, here are the financial statements for last quarter. B: Okay, let me take a look. Net profit is 5% lower than expected.
2
A: 应收账款增加了不少，是什么原因？B: 主要是一些大客户付款延迟了。
A: Yīngshōu zhàngkuǎn zēngjiā le bù shǎo, shì shénme yuányīn? B: Zhǔyào shì yīxiē dà kèhù fùkuǎn yánchí le.
A: Accounts receivable have increased quite a bit. What's the reason? B: Mainly because some major clients delayed their payments.
3
A: 利润表显示营业收入增长了10%，但成本也上升了。B: 是的，原材料价格上涨影响了成本。
A: Lìrùn biǎo xiǎnshì yíngyè shōurù zēngzhǎng le bǎi fēn zhī shí, dàn chéngběn yě shàngshēng le. B: Shì de, yuáncáiliào jiàgé shàngzhǎng yǐngxiǎng le chéngběn.
A: The income statement shows operating revenue grew by 10%, but costs also rose. B: Yes, the increase in raw material prices affected costs.
4
A: 现金流量表显示经营现金流为负，我们需要关注。B: 我建议下个月召开财务会议，讨论改善措施。
A: Xiànjīn liúliàng biǎo xiǎnshì jīngyíng xiànjīn liú wéi fù, wǒmen xūyào guānzhù. B: Wǒ jiànyì xià ge yuè zhàokāi cáiwù huìyì, tǎolùn gǎishàn cuòshī.
A: The cash flow statement shows negative operating cash flow; we need to pay attention. B: I suggest we hold a financial meeting next month to discuss improvement measures.
📖 语法要点 Grammar
1
{'cn': '比预期低了5%', 'pinyin': 'bǐ yùqī dī le bǎi fēn zhī wǔ', 'en': "The structure '比 + noun + adjective + 了 + percentage' is used to compare a current figure with a benchmark, meaning 'X% lower/higher than expected'."}
2
{'cn': '是什么原因？', 'pinyin': 'shì shénme yuányīn?', 'en': "This is a common question pattern using '是...的' to ask for the reason behind a situation. It literally means 'What is the reason?'"}
3
{'cn': '但成本也上升了', 'pinyin': 'dàn chéngběn yě shàngshēng le', 'en': "The conjunction '但' (dàn) means 'but', and '也' (yě) means 'also'. Together they contrast two related points, e.g., revenue increased but costs also rose."}
4
{'cn': '我建议下个月召开财务会议', 'pinyin': 'wǒ jiànyì xià ge yuè zhàokāi cáiwù huìyì', 'en': "The verb '建议' (jiànyì) means 'to suggest', followed by a time phrase and an action. This pattern is used to propose a future action in a polite, professional way."}
✨ 商务贴士 Tips
💡 In Chinese business culture, financial statements are often reviewed in group meetings, and it is important to present data with humility, avoiding direct blame for negative figures.
💡 When discussing financial discrepancies, use indirect language such as '需要关注' (need to pay attention) rather than harsh criticism, to maintain harmony (面子, miànzi).
💡 Chinese companies often emphasize cash flow over profit in short-term discussions, so be prepared to explain operating cash flow trends in detail during meetings.
