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1995~2002 Harbin university. Engage in the fields of accountancy, economics, business administration, marketing, etc.




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  • Bachelor degree (1995), accountancy, Harbin University.


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Apr 22, 2008

Financial statements sample-terms in CONSOLIDATED STATEMENTS(联合报表/汇总报表) OF REVENUES

(Edited by freelance Chinese translator li – English to Chinese translation or Chinese to English translation services- financial statements translation)

OCLC ONLINE COMPUTER LIBRARY CENTER, INC.
AND SUBSIDIARIES
CONSOLIDATED STATEMENTS(联合报表/汇总报表) OF REVENUES,
EXPENSES, AND CORPORATE EQUITY
FOR THE YEARS ENDED JUNE 30, 2007 AND 2006

REVENUES(收入)
OPERATING EXPENSES(营业费用):
Salaries, wages, and related fringe benefits(工资及福利)
Telecommunications(电讯) and computer support(计算机支持)
Selling, general, and administrative (销售、管理及一般费用)
Depreciation and amortization (折旧及摊销)
Building and utilities (建筑及设施/设备)
Total operating expenses (总营业费用)
EXCESS OF NET REVENUES OVER OPERATING EXPENSES (净收入扣除营业费用)
OTHER INCOME (EXPENSE)(其他收入/支出):
Investment income (投资收入)
Interest expense (利息支出/开支)
Income taxes (所得税)
Minority interest in earnings (loss)(少数股东损益) of majority owned subsidiaries
Miscellaneous (其他)— net
Total other income (其他收入合计)
EXCESS OF REVENUES OVER EXPENSES (收入扣除费用)
NET UNREALIZED GAIN (LOSS) ON INVESTMENTS [投资的净未实现收益(亏损)]
CHANGE IN VALUE OF INTEREST RATE SWAP AGREEMENT (利率掉期协议价值变化)
POSTRETIREMENT BENEFIT PLAN ADJUSTMENT (退休后福利计划调整)
FOREIGN CURRENCY TRANSLATION ADJUSTMENT (外币换算调整)
INCREASE IN NET EQUITY (净权益增加)
CORPORATE EQUITY(公司股权/权益)— Beginning of year (年初)
CORPORATE EQUITY — End of year(年末)

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