企业会计准则第合并财务报表中英对照
企业会计准则中英文目录
企业会计准则中英文目录一、总则 (General Principles)1.目的、作用和依据 (Objective, Role and Basis)2.会计准则的层次体系 (Hierarchy of Accounting Standards)3.会计政策与会计估计 (Accounting Policies and Accounting Estimates)4.会计平衡与会计核算 (Accounting Balance and Accounting Recording)5.会计信息质量 (Quality of Accounting Information)6.会计报告 (Accounting Reporting)7.会计信息的披露 (Disclosure of Accounting Information)二、资产 (Assets)1.现金与现金等价物 (Cash and Cash Equivalents)2.应付票据与应收票据 (Notes Payable and Notes Receivable)3.银行存款 (Bank Deposits)4.应收账款 (Accounts Receivable)5.其他应付款 (Other Accounts Payable)6.存货 (Inventory)7.长期股权投资 (Long-term Equity Investment)8.固定资产 (Fixed Assets)9.无形资产 (Intangible Assets)10.长期应收款 (Long-term Receivables)11.投资性房地产 (Investment Property)12.生产性生物资产 (Productive Biological Assets)13.油气资产 (Oil and Gas Assets)三、负债 (Liabilities)2.应付利息 (Interest Payable)3.应付股利 (Dividends Payable)4.应付票据与应收票据 (Notes Payable and Notes Receivable)5.应计费用 (Accrued Expenses)6.长期借款 (Long-term Loans)7.应付账款 (Accounts Payable)8.其他应付款 (Other Accounts Payable)9.预计负债 (Provisions)10.长期负债 (Long-term Liabilities)11.租赁负债 (Lease Liabilities)12.金融负债和金融资产净值表 (Financial Liabilities and Net Asset Value of Financial Assets)四、所有者权益 (Equity)1.实收资本 (Paid-in Capital)2.其他各类股东权益 (Other Shareholders' Equity)3.盈余公积 (Surplus Reserve)4.未分配利润 (Undistributed Profits)5.专项储备 (Special Reserves)7.减少股本 (Reduction of Share Capital)8.外币货币报表 (Foreign Currency Financial Statements)五、收入 (Revenue)1.主营业务收入 (Main Operating Revenue)2.其他业务收入 (Other Operating Revenue)3.政府补助 (Government Grants)4.资本公积 (Capital Surplus)六、费用 (Expenses)1.销售费用 (Selling Expenses)2.管理费用 (Administrative Expenses)3.财务费用 (Financial Expenses)4.税费 (Taxes)5.其他费用 (Other Expenses)6.计提费用和资产减值准备 (Accruals and Asset Impairment Provisions)七、附注 (Appendix)1.一般附注 (General Appendix)2.财务责任附注 (Financial Responsibility Appendix)3.重要会计政策与会计估计附注 (Significant Accounting Policies and Estimates Appendix)4.重要交易与事件附注 (Significant Transactions and Events Appendix)5.重要法律事项附注 (Significant Legal Matters Appendix)6.全面收购会计处理和合并附注 (Full Acquisition Accounting Treatment and Merger Appendix)7.资产、负债和所有者权益变动情况附注 (Changes in Assets, Liabilities and Shareholders' Equity Appendix)8.指标说明附注 (Indicator Description Appendix)以上是企业会计准则的中英文目录，目录共涵盖了准则的主要内容，包括总则、资产、负债、所有者权益、收入、费用和附注等方面。
企业会计准则中英对照
企业会计准则——基本准则Accounting Standard for Business Enterprises:Basic Standard第一章总则Chapter 1 General Provisions第一条为了规范企业会计确认、计量和报告行为，保证会计信息质量，根据《中华人民共和国会计法》和其他有关法律、行政法规，制定本准则。
Article 1 In accordance with The Accounting Law of the People’ s Republichinaof andC other relevant laws and regulations, this Standard is formulated to prescribe the recognition, measurement and reporting activities of enterprises for accounting purposesand to ensure the quality of accounting information.第二条本准则适用于在中华人民共和国境内设立的企业(包括公司，下同)。
Article 2 This Standard shall apply to enterprises (including companies) established within the People’s Republic of China.第三条企业会计准则包括基本准则和具体准则，具体准则的制定应当遵循本准则。
Article 3Accounting Standards for Business Enterprises include the Basic Standard andSpecific Standards. Specific Standards shall be formulated in accordance with this Standard.第四条企业应当编制财务会计报告(又称财务报告，下同)。
新发布企业会计准则目录、会计科目、财务报表(中英文)
新发布企业会计准则目录(中英文对照版）企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity invest ments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monet ary assets)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensatio n )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fun d)12. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment) 13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts) 17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency transl ation)21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations) 22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measu rement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial as sets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contra cts)27. 企业会计准则第26 号--------再保险合同(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) 28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleu m andnatural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financi alstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) 33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial report ing)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financi alinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)新会计科目表（中英文对照版）一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paid-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other change over in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit财务报表中英对照一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计Total Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates。
国际会计准则（1～41）中英文目录对照
国际会计准则（1～41）中英文目录对照国际会计准则（1～41）中英文目录对照1.IAS1：Presentation of Financial Statements《IAS1——财务报表的列报》2.IAS2：Inventories《IAS2——存货》3.IAS3：Consolidated Financial Statements《IAS3——合并财务报表》（已被IAS27和IAS28取代）4.IAS4：Depreciation Accounting《IAS4——折旧会计》（已被IAS16、IAS22和IAS38取代）5.IAS5：Information to Be Disclosed in Financial Statements《IAS5——财务报表中披露的信息》（已被IAS1取代）6.IAS6：Accounting Responses to Changing Prices《IAS6——物价变动会计》（已被IAS15取代）7.IAS7：Cash Flow Statements《IAS7——现金流量表》8.IAS8：Accounting Policies, Changes in Accounting Estimates and Errors 《IAS8——当期净损益、重大差错和会计政策变更》9.IAS9：Accounting for Research and Development Activities《IAS9——研发活动会计》（已被IAS38取代）10.IAS10：Events after the Balance Sheet Date《IAS10——资产负债表日后事项》11.IAS11：Construction Contracts《IAS11——建造合同》12.IAS12：Income Taxes《IAS12——所得税》13.IAS13：Presentation of Current Assets and Current Liabilities 《IAS13——流动资产和流动负债的列报》（已被IAS1取代）14.IAS14：Segment Reporting《IAS14——分部报告》15.IAS15：Information Reflecting the Effects of Changing Prices《IAS15——反映物价变动影响的信息》（2003年已被撤销）16.IAS16：Property, Plant and Equipment《IAS16——不动产、厂场和设备》17.IAS17：Leases《IAS17——租赁》18.IAS18：Revenue《IAS18——收入》19.IAS19：Employee Benefits《IAS19——雇员福利》20.IAS20：Accounting for Government Grants and Disclosure of Government Assistance《IAS20——政府补助会计和政府援助的披露》21.IAS21：The Effects of Changes in Foreign Exchange Rates《IAS21——汇率变动的影响》22.IAS22：Business Combinations《IAS22——企业合并》（已被IFRS3取代）23.IAS23：Borrowing Costs《IAS23——借款费用》24.IAS24：Related Party Disclosures《IAS24——关联方披露》25.IAS25：Accounting for Investments《IAS25——投资会计》（已被IAS39 和IAS40取代）26.IAS26：Accounting and Reporting by Retirement Benefit Plans《IAS26——退休福利计划的会计和报告》27.IAS27：Consolidated and Separate Financial Statements《IAS27——合并财务报表及对子公司投资会计》28.IAS28：Investments in Associates《IAS28——对联合企业投资会计》29.IAS29：Financial Reporting in Hyperinflationary Economies《IAS29——恶性通货膨胀经济中的财务报告》30.IAS30：Disclosures in the Financial Statements of Banks and Similar Financial Institutions《IAS30——银行和类似金融机构财务报表中的披露》31.IAS31：Interests in Joint Ventures《IAS31——合营中权益的财务报告》32.IAS32：Financial Instruments: Disclosure and Presentation《IAS32——金融工具：披露和列报》33.IAS33：Earnings per Share《IAS33——每股收益》34.IAS34：Interim Financial Reporting《IAS34——中期财务报告》35.IAS35：Discontinuing Operations《IAS35——终止经营》（已被IFRS5取代）36.IAS36：Impairment of Assets《IAS36——资产减值》37.IAS37：Provisions, Contingent Liabilities and Contingent Assets 《IAS37——准备、或有负债和或有资产》38.IAS38：Intangible Assets《IAS38——无形资产》39.IAS39：Financial Instruments: Recognition and Measurement《IAS39——金融工具：确认和计量》40.IAS40：Investment Property《IAS40——投资性房地产》41.IAS41：Agriculture《IAS41——农业》国际会计准则中文版文件格式：Pdf可复制性：可复制TAG标签：会计学点击次数：更新时间：2010-03-30 15:23介绍国际会计准则中文版，国际会计准则在2008年做了更新，中文版不知道是否同步更新，这个对于会计从业人员的帮助很大，在网上找了很久中文版都是2003的老版本，不知道楼主上传的版本对我是否有用。
财务报表中英对照
财务报表中英对照一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额Net bal of construction in progress 固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets 无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets 递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计T otal Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation1、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax2、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss) 加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense3、营业利润（亏损以“—”填列）Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense4、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses5、净利润（净亏损以“—”填列）Net profit ( - means loss) 加：年初未分配利润Add: Retained profits其他转入Other transfer-in6、可供分配的利润Profit available for distribution( - meansloss) 减：提取法定盈余公积Less: Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund 利润归还投资Capital redemption7、可供投资者分配的利润Profit available for owners' distribution 减：应付优先股股利Less: Appropriation of preference share's dividend 提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital8、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失Losses from debt restructuring。
企业会计准则第号——合并财务报表-中英对照
CｈapｔerＩGｅｎerａlＰroｖiｓioｎｓ
第一章 总则
Articｌe1: Tｈeｓe Standards arｅｆorｍｕlatｅｄin aｃcoｒdancｅwiｔｈｔheAｃｃountingＳtａndards for Eｎteｒpriseｓ- Basiｃ Ｓtandaｒdｓfoｒtｈe purｐoseｏfｒegｕlaｔing theｐreparatｉoｎandｐresentationｏf consｏlｉｄaｔeｄｆinａnciａl statemeｎtｓ.
第三条合并财务报表至少应当包括下列组成部分：
（1)Ｔｈe consolidatｅd baｌancesｈeet;
（一)合并资产负债表;
(2）Ｔhe cｏnsolidaｔedｐrofitｓｔatement；
（二)合并利润表;
(3) The consoｌｉdaｔed cash flow statemeｎt;
第一条为了规范合并财务报表的编制和列报,‘consolidateｄfiｎａｎcｉal sｔａtｅmentｓ’ are sｔｒｕctuｒaｌrepoｒts abｏｕt thｅfinanｃial statｕs,busiｎessｐerforｍａnｃes andｃａsh floｗsofthe enterprisｅ ｇroupformｕlａtｅd bｙpａｒentｃomｐanｉesａnd subｓidｉaryｃompaｎｉes．
(五）附注。
Ａrticｌe 4： ｐａrｅntcoｍpany shoｕld prｅpare consoｌidateｄｆinancｉal stａteｍｅnts.
第四条 母公司应当编制合并财务报表。
Ａrｔicle５: foreigncurrｅncyfinanｃiａl statemeｎt trａnｓlationshaｌｌbesｕｂｊｅctｔo the AcｃountinｇSｔandａrdｆorBuｓinesｓEnteｒprises No.１9－Fｏreｉｇn Curreｎcy Tranｓlation anｄthｅAccｏuｎting Staｎdardｓｆor Enterprises Nｏ. 3１- CaｓｈＦlowＳtatementｓ.
会计学财务报表中英文对照外文翻译文献
会计学财务报表中英文对照外文翻译文献(文档含英文原文和中文翻译)译文：中美财务报表的区别(1)财务报告内容构成上的区别1)美国的财务报告包括三个基本的财务报表，除此之外，典型的美国大公司财务报告还包括以下成分：股东权益、收益与综合收益、管理报告、独立审计报告、选取的5-10年数据的管理讨论与分析以及选取的季度数据。
2)我国财务报告不注重其解释，而美国在财务报告的内容、方法、多样性上都比较充分。
中国的评价部分包括会计报表和财务报表，财务报表是最主要的报表，它包括前述各项与账面不符的描述、财会政策与变化、财会评估的变化、会计差错等问题，资产负债表日期，关联方关系和交易活动等等，揭示方法是注意底部和旁注。
美国的财务范围在内容上比财务报表更加丰富，包括会计政策、技巧、添加特定项目的报告, 报告格式很难反映内容和商业环境等等，对违反一致性、可比性原则问题，评论也需要披露的，但也揭示了许多方面，比如旁注、底注、括号内、补充声明、时间表和信息分析报告。
(2)财务报表格式上的比较1)从资产负债表的格式来看，美国的资产负债表有账户类型和报告样式两项描述，而我国是使用固定的账户类型。
另外，我们的资产负债表在项目的使用上过于标准化，不能够很好的反映出特殊的商业项目或者不适用于特殊类型的企业。
而美国的资产负债表项目是多样化的，除此之外，财务会计准则也是建立在资产负债表中资产所有者投资和支出两项要素基础上的，这一点也是中国的财会准则中没有的。
2)从损益表格式的角度来看，美国采用的是多步式，损益表项目分为两部分，营业利润和非营业利润，但是意义不同。
我国的营业利润在范围上比美国的小，例如投资收益在美国是归类为营业利润的而在我国则不属于营业利润。
另外，我国的损益表项目较美国的更加规范和严格，美国校准损益表仅仅依赖于类别和项目。
报告收可以与销售收入及其他收入相联系，也可以和利息收益、租赁收入和单项投资收益相联系；在成本方面，并不是严格的划分为管理成本、财务成本、和市场成本，并且经常性销售费用、综合管理费用以及利息费用、净利息收益都要分别折旧。
新会计准则下中英文对照财务报表
1. 出售、处置部门或被投资单位所得收益 2. 自然灾害发生的损失 3. 会计政策变更增加(或减少)利润总额 4. 会计估计变更增加(或减少)利润总额 5. 债务重组损失 6. 其他
ITEMS Income from sale of invst. units Less from natural disaster Profit from changes in policy Profit from accounting budget Less from liablities rebuilt Others 复核： 制表：
利 润 表 （INCOME STATEMENT）
编制单位：
项目 一、营业收入 其中：出口业务收入 减：营业成本 其中：出口业务成本 营业税金及附加 销售费用 管理费用 财务费用 资产减值损失 加：公允价值变动收益（损失以“-”号填列） 投资收益（损失以“-”号填列） 其中：对联营企业和合营企业的投资收益 二、营业利润（亏损以“-”号填列 加：营业外收入 减：营业外支出 其中：非流动资产处置净损失 三、利润总额(亏损总额以“－”号填列) 减：所得税费用 四、净利润(净亏损以“－”号填列) 五、每股收益： （一）基本每股收益 （二）稀释每股收益 项 目 Total profit Less: Income tax Net profit 17 18 19 20 21 22 OPERATION PREFIT Add:Nonrevenue receipt Less: Nonoperating expense Turnover Including:Export sales Less: Cost of sales Including:Export cost Business tariff and annex Marketing cost Managing cost Financial cost Loss from asset devaluation Add: Sound value flexible loss and profit Income on investment ITEMS 行次 LINE NO. 01 02 03 04 05 06 07 08 09 10 12 13 14 15 16 本 期 数 CURRENT PERIOD 本年累计数E 上年同期累计数 LAST YEAR CUMULATIVE
企业会计准则第号——合并财务报表-中英对照
企业会计准则第号——合并财务报表-中英对照————————————————————————————————作者：————————————————————————————————日期：Accounting Standard for Business Enterprises No. 33 - Consolidated financialstatements企业会计准则第33号——合并财务报表Chapter I General Provisions第一章总则Article 1: These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the preparation and presentation of consolidated financial statements.第一条为了规范合并财务报表的编制和列报，根据《企业会计准则——基本准则》，制定本准则。
Article 2: ‘consolidated financial statements’ are structural reports about the financial statu s, business performances and cash flows of the enterprise group formulated by parent companies and subsidiary companies.第二条合并财务报表，是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。
Parent company means the company has one or more subsidiary companies (or main body).母公司，是指有一个或一个以上子公司的企业（或主体，下同）。
财务报表各项目中英文对照
财务报表各项目中英文对照财务报表各项目中英文对照一、损益表INCOME STATEMENTAggregate income statement合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS财务摘要Gross revenues总收入/毛收入Net revenues销售收入/净收入Sales销售额T urnover营业额Cost of revenues销售成本Gross profit毛利润Gross margin毛利率Other income and gain其他收入及利得EBITDA息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA息、税、摊销前利润EBIT息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments出售投资前利润Operating expenses:营业费用：Research and development costs（R&D）研发费用marketing expensesSelling expenses销售费用Cost of revenues营业成本Selling Cost销售成本Sales and marketing expenses Selling and marketingexpenses销售费用、或销售及市场推广费用Selling and distribution costs营销费用/行销费用General and administrative expenses管理费用/一般及管理费用Administrative expenses管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities营业利润/经营活动之利润Finance costs财务费用/财务成本Financial result财务费用Finance income财务收益Change in fair value of derivative liability associated with Series B convertibleredeemable preference shares可转换可赎回优先股Loss on the derivative component of convertible bonds Equity loss of affiliates子公司权益损失B相关衍生负债公允值变动可換股債券衍生工具之損失Government grant income Other(expense)/income Loss before income taxes政府补助其他收入/（费用）税前损失Income before taxes税前利润Profit before tax税前利润Income taxes所得税taxes税项Current Income tax当期所得税Deferred Income tax递延所得税Interest income利息收入Interest income net利息收入净额Profit for the period本期利润Ordinary income普通所得、普通收益、通常收入Comprehensive income综合收益、全面收益Net income净利润Net loss净损失Net Margin净利率Income from continuing operations持续经营收益或连续经营部门营业收益Income from discontinued operations非持续经营收益或停业部门经营收益extraordinary gain and loss Gain on trading securities特别损益、非常损益交易证券收益Net Profit attributable to Equity Holders of the Company归属于本公司股东所有者的净利润Net income attributed to shareholders归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests少数股东权益/少数股东损益Change in fair value of exchangeable securities可交换证券公允值变动Other comprehensive income 利润—外汇折算差异Comprehensive(loss)/income —Foreign currency translation adjustment其他综合综合利润(亏损)Gain on disposal of assets Loss on disposal of assets 处分资产溢价收入处分资产损失Asset impairments资产减值Gain on sale of assets出售资产利得Intersegment eliminations公司内部冲销Dividends股息/股利/分红Deferred dividends延派股利Net loss per share:每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent归属于母公司股东持有者的每股收益-Basic-基本-Diluted-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS稀释每股收益Basic EPS基本每股收益Weighted average number of ordinary shares:加权平均股数：-Basic-基本-Diluted-稀释/摊薄Derivative financial instruments衍生金融工具Borrowings借貸Earnings Per Share,excluding the(loss)gain on the derivative component of convertible bonds and exchange difference扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost历史成本Capital expenditures资本支出revenues expenditure收益支出Equity in earnings of affiliatesequity earnings of affiliates子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates附属公司权益Equity Earning股权收益、股本盈利Non-operating income营业外收入Income taxes-current当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred递延所得税或法人税等调整项（日本公司用法）Income(loss)before income taxes and minority interest所得税及少数股东权益前利润（亏损）Equity in the income of investees采权益法认列之投资收益Equity Compensation权益报酬Weighted average number of shares outstanding加权平均流通股treasury shares库存股票Number of shares outstanding at the end of the period期末流通股数目Equity per share,attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share每股股息、每股分红Cash flow from operations（CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding加权平均普通流通股及等同普通流通股Equity Compensation权益报酬Weighted Average Diluted Shares稀释每股收益加权平均值Gain on disposition of discontinued operations非持续经营业务处置利得（收益）Loss on disposition of discontinued operations非持续经营业务处置损失participation in profit分红profit participation capital资本红利、资本分红p r o fi t s h a ri n g 分红E m p l o y e e P r o fi t S h a ri n g Dividends to shareholders股东分红（红利）Average basic common shares outstanding普通股基本平均数Average diluted common shares outstanding普通股稀释平均数Securities litigation expenses,net证券诉讼净支出：Intersegment eliminations部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit)股东回报率/股本收益率(回报率)净资产收益率Equit ratio产权比率Current ration(times)流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost)净借债费用OI(Operating Income)经营收益NOA(Net Operating Assets)净经营性资产NFE(Net Financial Earnings)净金融收益NFO(Net Financial Owners)净金融负债FLEV(Financial leverage)财务杠杆OLLEV(Operating Liabilites leverage)经营负债杠杆CSE(Common Stock Equity)普通股权益SPREAD差价RE(Residual Earning)剩余收益二、资产负债表balance sheet资产负债表aggregate balance sheet合并资产负债表Assets资产Current assets流动资产Non-current assets非流动资产Interests in subsidiaries附属公司权益Cash and cash equivalents现金及现金等价物Hong Kong listed investments,at fair value于香港上市的投资，以公允价值列示Investment deposits投资存款Designated loan委托贷款Financial assets金融资产Pledged deposits银行保证金/抵押存款Trade accounts receivable应收账款Trade and bills receivables应收账款及应收票据Prepayments,deposits and other receivables预付账款、按金及其它应收款T otal current assets流动资产合计T angible assets有形资产Intangible assets无形资产Investment properties投资物业Goodwill商誉Other intangible assets其他无形资产Available-for-sale investments可供出售投资Prepayments for acquisition of properties收购物业预付款项fair value公允价值Property,plant and equipment物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets固定资产Plant Assets厂房资产Lease prepayments预付租金Intangible assets无形资产Deferred tax assets递延税/递延税项资产T otal assets资产合计Liabilities负债Current liabilities流动负债Short-term bank loans短期银行借款Current maturities of long-term bank loans一年内到期的长期银行借款Accounts and bills payable应付账款及应付票据Accrued expenses and other payables预提费用及其他应付款T otal current liabilities流动负债合计Long-term bank loans,less current maturities Deferred income Deferred tax liabilities长期银行借款，减一年内到期的长期银行贷款Deferred income递延收入Deferred tax liabilities递延税Financial Net Debt净金融负债T otal liabilities负债合计Commitments and contingencies三、股东权益Donated shares捐赠股票资本承诺及或有负债Additional paid-in capital资本公积Statutory reserves Retained earnings 法定公积未分配利润Accumulated other comprehensiveincomeTreasury shares库存股票累积其他综合所得T otal share holders equity’股东权益合计Equity股东权益、所有者权益、净资产Shareholder’s EquityStockholder'sEquityOwner's Equity股东权益、所有者权益T otal liabilities and shareholders equity负债’和股东权益合计’s equity本公司holders权益持有Capital and reserves attributable to the Company应占资本及储备Issued capital已发行股本Share capital股本Reserves储备Cash reserves现金储备Inerim dividend中期股息Proposed dividend拟派股息人Proposed special dividend Proposed special dividend 拟派末期股息拟派特别股息Proposed final special dividend拟派末期特别股息Convertible bonds可换股债券Shareholders fund股东资金’四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities经营活动产生的现金流Net cash provided by/(used in)operating activities经营活动产生的现金流量净额Net income/loss净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in)operating activities:净利润之现金调整项：Depreciation and amortization折旧及摊销Addition of bad debt expense坏账增加数/（冲回数）Provision for obsolete inventories存货准备Share-based compensation股票薪酬Deferred income taxes递延所得税Exchange loss汇兑损失Loss of disposal of property,plant and equipment处置固定资产损失Changes in operating assets and liabilities:经营资产及负债的变化Trade accounts receivableInventories存货应收账款Prepayments and other receivables预付款及其他应收款Accounts and bills payable应付账款及应付票据Accrued expenses and other payables预提费用及其他应付款Net cash provided by/(used in)operating activitiesFree cash flow自由现金流经营活动产生/（使用）的现金Cash flow from investing activities Net cash used in investing activities 投资活动产生的现金流投资活动产生的现金流量净额Purchases of property,plant and equipment购买固定资产Payment of lease prepayment Purchases of intangible assets 支付预付租金购买无形资产Proceeds from disposal of property,plant and equipment处置固定资产所得Government grants received政府补助Equity in the income of investees Cash flow from financing activities 采权益法认列之投资收益筹资活动产生的现金流Net cash provided by financing activities筹资活动产生的现金流量净额Proceeds from borrowings Repayment of borrowings借款所得还款Decrease/(increase)in pledged deposits Proceeds from issuance of capital stockNet cash provided by financing activities银行保证金（增加）/减少筹资活动产生的现金股本发行所得Effect of exchange rate changes on cash and cash equivalents现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents现金及现金等价物的净（减少）/增加Cash and cash equivalents at the beginning of period期初现金及现金等价物Cash and cash equivalents at the end of period期末现金及现金等价物Investments（incl.financial assets）金融资产投资Investments in acquisitions并购投资Net cash flow现金流量净额。
会计报表中英文对照
Total non-cuirent assetsAcco un ti ng投赞活动产生的淨现金流量Net cash flow from investment acti5fities1. Financial reporting (财务报告) includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise ' s accounting system --------------------------------------- that is, information about an enterprise ' s resources, obligations, earnings, etc.2. Objectives of financial reporting: 财务报告的目标Financial reporting should:(1) Provide information that helps in making investment and credit decisions.(2) Provide information that enables assessing future cash flows.(3) Provide information that enables users to learn about economic resources, claimsagainst those resources, and changes in them.3. Basic accounting assumptions(1) Economic entity assumption(2) Going concern assumption This assumption states that theenterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.(3) Time period assumption会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar Year Next most typical time segment = Fiscal Year(4) Monetary unit assumption 货币计量假设This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.This assumption provides support for the "Historical Cost" principle.4. Accrual-basis accounting 权责发生制会计5. Qualitative characteristics会计信息质量特征(1) Reliability 可靠性For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is:Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the company can prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral: means that information is presented in accordance with generally accepted accounting 基本会计假设 This assumption simply saysthat the business and the owner of the business separate legal and economic entities.financial activities.Each entity should account and report are two its own 持续经营假设principles and practices, and without bias.(2)Relevance 相关性Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).(3)Understandability 可理解性Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.(4)Comparability 可比性Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices. Consistency: suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount.(5)Substance over form 实质重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction.(6)Materiality 重要性Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity 's financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.(7)Conservatism 谨慎性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.(8)Timeliness 及时性Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.6.Basic accounting elements 基本会计要素(1)Asset 资产An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2)Liability 负债A liability is a present obligation arising from past transactions or events which are expectedto give rise to an outflow of economic benefits from the enterprise.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.(3)owners ' equity 所有者权益Owners' equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners' equity of a company is also known as shareholders ' equity.(4)Revenue 收入Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners. (5)Expense 费用Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners ' equity, other than those relating to appropriations of profits to owners.(6)Profit 利润Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.7.Five measurement attributes 会计计量属性(1)Historical cost 历史成本Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition.Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(2)Current replacement cost 现时重置成本Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried atthe amount of cash or cash equivalents that would be currently required to settle the obligation.(3)Net realizable value 可实现净值Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(4) Present value 现值Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal. Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(5) Fair value 公允价值Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm ' s length transaction.8. Financial statements 财务报表(1) Balance sheet 资产负债表A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.(2) Income statement 损益表An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.(3) Statement of cash flows 现金流量表A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accountingNotes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.9. Accounting entry 会计分录 Debit: CashCredit: Common Stock10. Basic accounting equation 基本会计等式 Assets = Liabilities + owners ' equity11. List of present and potential users of financial information 财务信息的使用 者investors, creditors, employees, suppliers, customers, and governmental agencies. Definitions of Four Categories of Financial AssetsA financial asset or liability held for trading is one that was acquired or incurredprincipally for the purpose of generating a profit from short-term fluctuations in price ordealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking. Derivative financial assets and derivative financialliabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other period.(4) Statement of changes in ownersA statement of changes in ownersfor a specific period of time.(5) Notes to financial statements ' equity 所有者权益变动表 equity reports the changes in owners 财务报表附注 equitythan loans and receivables originated by the enterprise.四类金融资产的定义为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。
财务术语中英双语对照 合并财务报表相关词汇
ACCA必备词汇财务术语中英双语对照：合并财务报表相关词汇目录一、会计与会计理论二、会计循环三、现金与应收账款四、存货五、长期投资六、固定资产七、无形资产八、流动负债九、长期负债十、业主权益十一、财务报表十二、财务状况变动表十三、财务报表分析十四、合并财务报表十五、物价变动中的会计计量一、会计与会计理论会计accounting决策人Decision Maker投资人Investor股东Shareholder债权人Creditor财务会计Financial Accounting管理会计Management Accounting成本会计Cost Accounting私业会计Private Accounting公众会计Public Accounting注册会计师CPA Certified Public Accountant 国际会计准则委员会IASC美国注册会计师协会AICPA财务会计准则委员会FASB管理会计协会IMA美国会计学会AAA税务稽核署IRS独资企业Proprietorship合伙人企业Partnership公司Corporation会计目标Accounting Objectives会计假设Accounting Assumptions会计要素Accounting Elements会计原则Accounting Principles会计实务过程Accounting Procedures财务报表Financial Statements财务分析Financial Analysis会计主体假设Separate-entity Assumption货币计量假设Unit-of-measure Assumption持续经营假设Continuity(Going-concern) Assumption会计分期假设Time-period Assumption资产Asset负债Liability业主权益Owner's Equity收入Revenue费用Expense收益Income亏损Loss历史成本原则Cost Principle收入实现原则Revenue Principle配比原则Matching Principle 全面披露原则Full-disclosure (Reporting) Principle客观性原则Objective Principle一致性原则Consistent Principle可比性原则Comparability Principle重大性原则Materiality Principle稳健性原则Conservatism Principle权责发生制Accrual Basis现金收付制Cash Basis财务报告Financial Report流动资产Current assets流动负债Current Liabilities长期负债Long-term Liabilities投入资本Contributed Capital留存收益Retained Earning二、会计循环会计循环Accounting Procedure/Cycle会计信息系统Accounting information System 账户Ledger会计科目Account会计分录Journal entry原始凭证Source Document日记账Journal总分类账General Ledger明细分类账Subsidiary Ledger试算平衡Trial Balance现金收款日记账Cash receipt journal现金付款日记账Cash disbursements journal 销售日记账Sales Journal购货日记账Purchase Journal普通日记账General Journal工作底稿Worksheet调整分录Adjusting entries结账Closing entries三、现金与应收账款现金Cash银行存款Cash in bank库存现金Cash in hand流动资产Current assets偿债基金Sinking fund 定额备用金Imprest petty cash支票Check(cheque)银行对账单Bank statement银行存款调节表Bank reconciliation statement 在途存款Outstanding deposit在途支票Outstanding check应付凭单Vouchers payable应收账款Account receivable应收票据Note receivable起运点交货价F.O.B shipping point目的地交货价F.O.B destination point商业折扣Trade discount现金折扣Cash discount销售退回及折让Sales return and allowance 坏账费用Bad debt expense备抵法Allowance method备抵坏账Bad debt allowance损益表法Income statement approach资产负债表法Balance sheet approach账龄分析法Aging analysis method直接冲销法Direct write-off method带息票据Interest bearing note不带息票据Non-interest bearing note 出票人Maker受款人Payee本金Principal利息率Interest rate到期日Maturity date本票Promissory note贴现Discount背书Endorse拒付费Protest fee com四、存货存货Inventory商品存货Merchandise inventory产成品存货Finished goods inventory 在产品存货Work in process inventory 原材料存货Raw materials inventory 起运地离岸价格F.O.B shipping point 目的地抵岸价格F.O.B destination寄销Consignment寄销人Consignor 承销人Consignee定期盘存Periodic inventory永续盘存Perpetual inventory购货Purchase购货折让和折扣Purchase allowance and discounts存货盈余或短缺Inventory overages and shortages分批认定法Specific identification加权平均法Weighted average先进先出法First-in, first-out or FIFO后进先出法Lost-in, first-out or LIFO移动平均法Moving average成本或市价孰低法Lower of cost or market or LCM市价Market value重置成本Replacement cost可变现净值Net realizable value上限Upper limit下限Lower limit毛利法Gross margin method零售价格法Retail method成本率Cost ratio五、长期投资长期投资Long-term investment长期股票投资Investment on stocks长期债券投资Investment on bonds成本法Cost method权益法Equity method合并法Consolidation method股利宣布日Declaration date股权登记日Date of record除息日Ex-dividend date付息日Payment date债券面值Face value, Par value债券折价Discount on bonds债券溢价Premium on bonds票面利率Contract interest rate, stated rate 市场利率Market interest ratio, Effective rate 普通股Common Stock优先股Preferred Stock现金股利Cash dividends 股票股利Stock dividends清算股利Liquidating dividends到期日Maturity date到期值Maturity value直线摊销法Straight-Line method of amortization实际利息摊销法Effective-interest method of amortization六、固定资产固定资产Plant assets or Fixed assets原值Original value预计使用年限Expected useful life预计残值Estimated residual value折旧费用Depreciation expense累计折旧Accumulated depreciation账面价值Carrying value应提折旧成本Depreciation cost净值Net value在建工程Construction-in-process磨损Wear and tear过时Obsolescence直线法Straight-line method (SL)工作量法Units-of-production method (UOP)加速折旧法Accelerated depreciation method 双倍余额递减法Double-declining balance method (DDB)年数总和法Sum-of-the-years-digits method (SYD)以旧换新Trade in经营租赁Operating lease融资租赁Capital lease廉价购买权Bargain purchase option (BPO)资产负债表外筹资Off-balance-sheet financing 最低租赁付款额Minimum lease payments七、无形资产无形资产Intangible assets专利权Patents商标权Trademarks, Trade names著作权Copyrights特许权或专营权Franchises 商誉Goodwill开办费Organization cost租赁权Leasehold摊销Amortization八、流动负债负债Liability流动负债Current liability应付账款Account payable应付票据Notes payable贴现票据Discount notes长期负债一年内到期部分Current maturities of long-term liabilities应付股利Dividends payable预收收益Prepayments by customers存入保证金Refundable deposits应付费用Accrual expense增值税value added tax营业税Business tax应付所得税Income tax payable应付奖金Bonuses payable产品质量担保负债Estimated liabilities under product warranties赠品和兑换券Premiums, coupons and trading stamps或有事项Contingency或有负债Contingent或有损失Loss contingencies或有利得Gain contingencies永久性差异Permanent difference时间性差异Timing difference应付税款法Taxes payable method纳税影响会计法Tax effect accounting method 递延所得税负债法Deferred income tax liability method九、长期负债长期负债Long-term Liabilities应付公司债券Bonds payable有担保品的公司债券Secured Bonds抵押公司债券Mortgage Bonds保证公司债券Guaranteed Bonds 信用公司债券Debenture Bonds一次还本公司债券Term Bonds分期还本公司债券Serial Bonds可转换公司债券Convertible Bonds可赎回公司债券Callable Bonds可要求公司债券Redeemable Bonds记名公司债券Registered Bonds无记名公司债券Coupon Bonds普通公司债券Ordinary Bonds收益公司债券Income Bonds名义利率，票面利率Nominal rate实际利率Actual rate有效利率Effective rate溢价Premium折价Discount面值Par value直线法Straight-line method实际利率法Effective interest method 到期直接偿付Repayment at maturity 提前偿付Repayment at advance偿债基金Sinking fund长期应付票据Long-term notes payable抵押借款Mortgage loan十、业主权益权益Equity业主权益Owner's equity股东权益Stockholder's equity投入资本Contributed capital缴入资本Paid-in capital股本Capital stock资本公积Capital surplus留存收益Retained earnings核定股本Authorized capital stock实收资本Issued capital stock发行在外股本Outstanding capital stock库藏股Treasury stock普通股Common stock优先股Preferred stock累积优先股Cumulative preferred stock非累积优先股Noncumulative preferred stock 完全参加优先股Fully participating preferred stock 部分参加优先股Partially participating preferred stock非部分参加优先股Nonpartially participating preferred stock现金发行Issuance for cash非现金发行Issuance for noncash consideration股票的合并发行Lump-sum sales of stock发行成本Issuance cost成本法Cost method面值法Par value method捐赠资本Donated capital盈余分配Distribution of earnings股利Dividend股利政策Dividend policy宣布日Date of declaration股权登记日Date of record除息日Ex-dividend date股利支付日Date of payment现金股利Cash dividend股票股利Stock dividend拨款appropriation十一、财务报表财务报表Financial Statement资产负债表Balance Sheet收益表Income Statement账户式Account Form报告式Report Form编制（报表）Prepare工作底稿Worksheet多步式Multi-step单步式Single-step十二、财务状况变动表财务状况变动表中的现金基础SCFP.Cash Basis （现金流量表）财务状况变动表中的营运资金基础SCFP.Working Capital Basis（资金来源与运用表）营运资金Working Capital全部资源概念All-resources concept直接交换业务Direct exchanges 正常营业活动Normal operating activities财务活动Financing activities投资活动Investing activities十三、财务报表分析财务报表分析Analysis of financial statements 比较财务报表Comparative financial statements趋势百分比Trend percentage比率Ratios普通股每股收益Earnings per share of common stock股利收益率Dividend yield ratio价益比Price-earnings ratio普通股每股账面价值Book value per share of common stock资本报酬率Return on investment总资产报酬率Return on total asset债券收益率Yield rate on bonds已获利息倍数Number of times interest earned债券比率Debt ratio优先股收益率Yield rate on preferred stock营运资本Working Capital周转Turnover存货周转率Inventory turnover应收账款周转率Accounts receivable turnover 流动比率Current ratio速动比率Quick ratio酸性试验比率Acid test ratio十四、合并财务报表合并财务报表Consolidated financial statements吸收合并Merger创立合并Consolidation控股公司Parent company附属公司Subsidiary company少数股权Minority interest权益联营合并Pooling of interest购买合并Combination by purchase权益法Equity method 成本法Cost method十五、物价变动中的会计计量物价变动之会计Price-level changes accounting一般物价水平会计General price-level accounting货币购买力会计Purchasing-power accounting 统一币值会计Constant dollar accounting历史成本Historical cost现行价值会计Current value accounting现行成本Current cost重置成本Replacement cost物价指数Price-level index国民生产总值物价指数Gross national product implicit price deflator (or GNP deflator)消费物价指数Consumer price index (or CPI)批发物价指数Wholesale price index货币性资产Monetary assets货币性负债Monetary liabilities货币购买力损益Purchasing-power gains or losses资产持有损益Holding gains or losses未实现的资产持有损益Unrealized holding gains or losse。
会计合并报表(中英俄版)
Proceeds from asset disposal
三、营业利润
III. OPERATING PROFIT
加：营业外收入
Add: Non-operating income
减：营业外支出
Less: Non-operating expenses
四、利润总额
IV. PROFIT BEFORE TAX
Bearer biological assets
油气资产
Oil and gas assets
使用权资产
无形资产
Intangible assets
开发支出
Development disbursements
商誉
Goodwill
长期待摊费用
Long-term deferred expenses
递延所得税资产
以摊余成本计量的金融资产终止确认收益
△汇兑收益
Gain on foreign exchange
净敞口套期收益
Net exposure to hedging gains
公允价值变动收益
Gain from fair-value changes
信用减值损失
Credit losses
资产减值损失
Impairment on assets
库存商品(产成品)
Merchandise inventories(finished goods)
合同资产
Contract assets
持有待售资产
Held-for-sale assets
一年内到期的非流动资产
Current portion of non-current assets
其他流动资产
财务报表中英对照
Less: Treasury stock
递延所得税资产
Deferred income tax assets
专项储备
Special reserves
其他非流动资产
Other non-current assets
盈余公积
Surplus reserve
非流动资产合计
Total non-current assets
销售费用
Sales expense
管理费用
Overhead Expense
财务费用
Financial expense
资产减值损失
Asset impairment loss
加：公允价值变动收益（损失以“－”号填列）
Add: Profits or losses on the changes in fair value (losses expressed with "-")
Current assets:
流动负债：
Current liabilities:
货币资金
Monetary Capital
短期借款
Short-term Borrowing
结算备付金
Settlement Reserves
向中央银行借款
Borrowings from the Central Bank
拆出资金
其中：营业成本
Including: Operating Cost
利息支出
Interest expense
手续费及佣金支出
Handling charges and commission expenses
退保金
Refunded premiums
财务报表各项目中英文对照
财务报表各项目中英文对照一、损益表INCOME STATEMENTAggregate income statement?合并损益表Operating Results?经营业绩FINANCIAL HIGHLIGHTS?财务摘要Gross revenues?总收入/毛收入Net revenues??销售收入/净收入Sales?销售额Turnover?营业额Cost of revenues??销售成本Gross profit??毛利润Gross margin?毛利率Other income and gain?其他收入及利得EBITDA?息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA?息、税、摊销前利润EBIT?息税前利润/营业利润Operating income（loss）?营业利润/（亏损）Operating profit?营业利润Operating margin?营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments?出售投资前利润Operating expenses:?营业费用：Research and development costs?（R&D）?研发费用marketing expensesSelling expenses?销售费用Cost of revenues?营业成本Selling Cost?销售成本Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用Selling and distribution costs?营销费用/行销费用General and administrative expenses??管理费用/一般及管理费用Administrative expenses?管理费用Operating income（loss）?营业利润/（亏损）Profit from operating activities?营业利润/经营活动之利润Finance costs?财务费用/财务成本Financial result?财务费用Finance income?财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失Equity loss of affiliates?子公司权益损失Government grant income??政府补助Other (expense) / income??其他收入/（费用）Loss before income taxes??税前损失Income before taxes?税前利润Profit before tax?税前利润Income taxes??所得税taxes?税项Current Income tax?当期所得税Deferred Income tax?递延所得税Interest income?利息收入Interest income net?利息收入净额Profit for the period?本期利润Ordinary income?普通所得、普通收益、通常收入Comprehensive income?综合收益、全面收益Net income??净利润Net loss?净损失Net Margin?净利率Income from continuing operations?持续经营收益或连续经营部门营业收益Income from discontinued operations?非持续经营收益或停业部门经营收益extraordinary gain and loss?特别损益、非常损益Gain on trading securities?交易证券收益Net Profit attributable to Equity Holders of the Company?归属于本公司股东所有者的净利润Net income attributed to shareholders?归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders?归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests?少数股东权益/少数股东损益Change in fair value of exchangeable securities?可交换证券公允值变动Other comprehensive income?—?Foreign currency translation adjustment??其他综合利润—外汇折算差异Comprehensive (loss) / income??综合利润(亏损)Gain on disposal of assets?处分资产溢价收入Loss on disposal of assets?处分资产损失Asset impairments??资产减值Gain on sale of assets?出售资产利得Intersegment eliminations?公司内部冲销Dividends?股息/股利/分红Deferred dividends?延派股利Net loss per share:??每股亏损Earnings per share（EPS）?每股收益Earnings per share attributable to ordinaryequity holders of the parent?归属于母公司股东持有者的每股收益-Basic??-基本-Diluted??-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS?稀释每股收益Basic EPS?基本每股收益Weighted average number of ordinary shares:??加权平均股数：-Basic??-基本-Diluted??-稀释/摊薄Derivative financial instruments??衍生金融工具Borrowings??借贷Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference?扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost?历史成本Capital expenditures?资本支出revenues expenditure?收益支出Equity in earnings of affiliatesequity earnings of affiliates?子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates??附属公司权益Equity Earning??股权收益、股本盈利Non-operating income?营业外收入Income taxes-current?当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred?递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest?所得税及少数股东权益前利润（亏损）Equity in the income of investees?采权益法认列之投资收益Equity Compensation?权益报酬Weighted average number of shares outstanding?加权平均流通股treasury shares?库存股票Number of shares outstanding at the end of the period?期末流通股数目Equity per share, attributable to equity holders of the Parent?归属于母公司所有者的每股净资产Dividends per share?每股股息、每股分红Cash flow from operations?（CFFO）?经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation?权益报酬Weighted Average Diluted Shares?稀释每股收益加权平均值Gain on disposition of discontinued operations?非持续经营业务处置利得（收益）Loss on disposition of discontinued operations?非持续经营业务处置损失participation in profit??分红profit participation capital?资本红利、资本分红profit sharing?分红Employee Profit Sharing?员工分红（红利）Dividends to shareholders?股东分红（红利）Average basic common shares outstanding?普通股基本平均数Average diluted common shares outstanding?普通股稀释平均数Securities litigation expenses, net?证券诉讼净支出Intersegment eliminations??部门间消减ROA（Return on assets）?资产回报率/资产收益率ROE(Return on Equit)?股东回报率/股本收益率(回报率)净资产收益率Equit ratio?产权比率Current ration (times)?流动比率ROCE（Return on Capital Employed）?资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）?净经营资产收益率（回报率）ROI（Return on Investment）?投资回报率OA（Operating Assets）?经营性资产OL（Operating Liabilites）?经营性负债NBC(Net Borrow Cost)?净借债费用OI(Operating Income)?经营收益NOA(Net Operating Assets)?净经营性资产NFE(Net Financial Earnings)?净金融收益NFO(Net Financial Owners)?净金融负债FLEV(Financial leverage)?财务杠杆OLLEV(Operating Liabilites leverage)?经营负债杠杆CSE(Common Stock Equity)?普通股权益SPREAD?差价RE(Residual Earning)?剩余收益二、资产负债表balance sheet??资产负债表aggregate balance sheet合并资产负债表Assets??资产Current assets??流动资产Non-current assets?非流动资产Interests in subsidiaries?附属公司权益Cash and cash equivalents??现金及现金等价物Hong Kong listed investments, at fair value??于香港上市的投资，以公允价值列示Investment deposits??投资存款Designated loan??委托贷款Financial assets?金融资产Pledged deposits??银行保证金?/抵押存款Trade accounts receivable?应收账款Trade and bills receivables?应收账款及应收票据Inventories??存货/库存Prepayments and other receivables??预付款及其他应收款Prepayments, deposits and other receivables?预付账款、按金及其它应收款Total current assets??流动资产合计Tangible assets?有形资产Intangible assets?无形资产Investment properties??投资物业Goodwill??商誉Other intangible assets??其他无形资产Available-for-sale investments??可供出售投资Prepayments for acquisition of properties??收购物业预付款项fair value?公允价值Property, plant and equipment??物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets?固定资产Plant Assets?厂房资产Lease prepayments?预付租金Intangible assets?无形资产Deferred tax assets??递延税/递延税项资产Total assets?资产合计Liabilities?负债Current liabilities?流动负债Short-term bank loans?短期银行借款Current maturities of long-term bank loans?一年内到期的长期银行借款Accounts and bills payable?应付账款及应付票据Accrued expenses and other payables?预提费用及其他应付款Total current liabilities?流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities?长期银行借款，减一年内到期的长期银行贷款Deferred income?递延收入Deferred tax liabilities?递延税Financial Net Debt?净金融负债Total liabilities?负债合计Commitments and contingencies?资本承诺及或有负债三、股东权益Donated shares??捐赠股票Additional paid-in capital??资本公积Statutory reserves??法定公积Retained earnings??未分配利润Accumulated other comprehensiveincome?累积其他综合所得Treasury shares?库存股票Total sharehold ers’?equity?股东权益合计Equity?股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner&#?39;s Equity?股东权益、所有者权益Total liabilities and shareholders’?equity?负债和股东权益合计Capital and reserves attributable to the Company’s equity holders?本公司权益持有人应占资本及储备Issued capital?已发行股本Share capital?股本Reserves?储备Cash reserves?现金储备Inerim dividend?中期股息Proposed dividend?拟派股息Proposed special dividend?拟派末期股息Proposed special dividend?拟派特别股息Proposed final special dividend?拟派末期特别股息Convertible bonds?可换股债券Shareholders’?fund?股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities??经营活动产生的现金流Net cash provided by / (used in) operating activities?经营活动产生的现金流量净额Net income /loss??净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities:??净利润之现金调整项：Depreciation and amortization??折旧及摊销Addition of bad debt expense??坏账增加数/（冲回数）Provision for obsolete inventories??存货准备Share-based compensation??股票薪酬Deferred income taxes??递延所得税Exchange loss??汇兑损失Loss of disposal of property,plant and equipment?处置固定资产损失Changes in operating assets and liabilities:??经营资产及负债的变化Trade accounts receivable??应收账款Inventories??存货Prepayments and other receivables??预付款及其他应收款Accounts and bills payable??应付账款及应付票据Accrued expenses and other payables??预提费用及其他应付款Net cash provided by / (used in) operating activities?经营活动产生/（使用）的现金Free cash flow?自由现金流Cash flow from investing activities?投资活动产生的现金流Net cash used in investing activities?投资活动产生的现金流量净额Purchases of property, plant and equipment??购买固定资产Payment of lease prepayment??支付预付租金Purchases of intangible assets??购买无形资产Proceeds from disposal of property, plant and equipment?处置固定资产所得Government grants received??政府补助Equity in the income of investees?采权益法认列之投资收益Cash flow from financing activities??筹资活动产生的现金流Net cash provided by financing activities?筹资活动产生的现金流量净额Proceeds from borrowings??借款所得Repayment of borrowings??还款Decrease / (increase) in pledged deposits??银行保证金（增加）/?减少Proceeds from issuance of capital stock?股本发行所得Net cash provided by financing activities?筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents??现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents??现金及现金等价物的净（减少）/?增加Cash and cash equivalents at the beginning of period?期初现金及现金等价物Cash and cash equivalents at the end of period??期末现金及现金等价物Investments?（incl. financial assets）?金融资产投资Investments in acquisitions?并购投资Net cash flow?现金流量净额。
新会计准则财务报表-中英文
资产负债表Balance Sheet会企01表编制单位: (Company Name) At December of 2010 年月日单位: (Unit)资产Assets 期末余额2010RMB ‘000年初余额2009RMB’ 000负债与所有者权益Liabilities andShareholders’ Equity期末余额2010RMB ‘000年初余额2009RMB’ 000流动资产：Current Assets 流动负债：Current Liabilities现金Cash (and cash equivalent) 短期借款Short term borrowingsAssets: Liabilities交易性金融资产(短期投资)Marketable securities (short-term investments)交易性金融负债MarketableSecurities (liabilities)Cash +500Marketablesecurities-500Marketablesecurities+500 (repocontract)应收票据Bills receivables 应付票据Bills payables应收账款Accounts receivables (trade receivables) (A/R)应付账款Accounts payables (trade payables) (A/P)减：坏账准备Less: Bad debt 预收账款Advances from customersprovisions应收账款净额Accountsreceivables, net应付职工薪酬Salary payables预付账款Prepaid expenses(prepayments)应交税费Tax payables 其他应收款Other receivables 应付股利Dividend payables 存货Inventories 应付利息Interest payables 其他流动资产Other currentassets其他应付款Other payables流动资产合计Total Current Assets一年内到期的非流动负债Current portion of non-current liabilities非流动资产: Non-current Assets 其他流动负债Other currentliabilities可供出售金融资产Available-for-sale securities流动负债合计Total Current Liabilities持有至到期投资Hold-to-maturity securities非流动负债: Non-current Liabilities长期应收款Long termreceivables长期借款Long term borrowings长期股权投资Long terminvestments应付债券Bonds payables投资性房地产Investmentproperties长期应付款Long term payables固定资产原值Fixed assets,gross专项应付款Ear-marked payables减：累计折旧Less:Accumulated depreciation预计负债Contingent liabilities固定资产净值Fixed assets, net 递延所得税负债Deferred taxliabilities固定资产清理Fixed assets for disposal其他非流动负债Other non-current liabilities在建工程Construction in 非流动负债合计Totalprogress (CIP) non-current liabilities 无形资产Intangible assets 负债合计Total Liabilities开发支出Development costs 所有者权益：Shareholders’ Equity 商誉Goodwill 实收资本(或股本) Paid-in capital资本公积Capital reserve 长期待摊费用Expenses forlong term amortization递延所得税资产Deferred tax 减：库存股Less: Treasury stocks盈余公积Earnings reserve 其他非流动资产Othernon-current assets非流动资产合计Total未分配利润Retained earnings Non-current Assets资产合计Total Assets 所有者权益合计Totalshareholders’ equity负债与所有者权益合计TotalLiabilities and Shareholders’ Equity利润表Income Statement会企02表编制单位：年月日单位：Company Name: At December of 2010 Unit:项目Items 期末余额2010RMB ‘000年初余额2009 RMB’ 000一、营业收入Operating Revenue减：营业成本Less: Cost of goods sold 营业税金及附加Sales taxes and surcharges销售费用Selling expenses管理费用G & A expenses财务费用Financial cost资产减值损失Assets impairments 加：公允价值变动收益（+、－）Add:Gains/losses on fair value changes投资收益（+、－）Income frominvestments二、主营业务利润Operating Profit加：营业外收入Add: Non-operatingincome减：营业外支出Less: Non-operatingexpenses其中：非流动资产处置损失Ofwhich: Losses on non-current assets disposal三、利润总额Profit Before Tax减：所得税Less: Income tax四、净利润Net Profit现金流量表Cash Flow Statement会企03表编制单位：年月日单位：Company Name: At December of 2010 Unit:项目Items2010 RMB ‘000一、经营活动产生的现金流量Cash flows from operating activities收到销售商品、提供劳务受到的现金Cash received from sale of products and services 收到的税费返还Cash received from tax rebate收到其他与经营活动相关的现金Cash received from other operating activities经营活动现金流入小计Total cash inflows from operating activities购买商品、接受劳务支付的现金Purchase of raw materials and services支付各项税费Payments of taxes and surcharges支付其他与经营活动相关的现金Payments for other operating activities现金流出小计Total cash outflows经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量Cash flows from investment activities收回投资收到的现金Proceeds from disposal of investments取得投资收益收到的现金Cash received from investments处置固定资产、无形资产、其他资产所收到的现金净额Proceeds from disposal of fixed assets, intangible assets and other assets收到的其他与投资活动相关的现金Cash received from other investment activities投资活动现金流入小计Total cash inflows from investment activities购建固定资产、无形资产、其他资产支付的现金Purchase of fixed assets, intangible assets and other assets投资支付的现金Increase in investments支付的其他与投资活动相关的现金Payments for other investment activities投资活动现金流出小计Total cash outflows from investment activities投资活动产生的现金流量净额Net cash flows from investment activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资收到的现金Capital contributions from investors取得借款收到的现金Proceeds from interest-bearing loans (borrowings)收到的其他与筹资活动相关的现金Proceeds from other financing activities筹资活动现金流入小计Total cash inflows from financing activities偿还债务所支付的现金Repayments of interest-bearing loans (borrowings)分配股利利润或偿还利息支付的现金Dividend paid or interest paid支付的其他与筹资活动相关的现金Payments for other financing activities筹资活动现金流出小计Total cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金的影响Effect of changes in foreign exchange rate五、现金及现金等价物增加净额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Add: Cash and cash equivalents at beginning of year 六、期末现金及现金等价物余额Cash and cash equivalents at end of year。
会计报表及原则中英文对照
•会计报表中英文对照Accounting1. Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise’s accounting system----that is, information about an enterprise’s resources, obligations, earnings, etc.2. Objectives of financial reporting: 财务报告的目标Financial reporting should:(1) Provide information that helps in making investment and credit decisions.(2) Provide information that enables assessing future cash flows.(3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them.3. Basic accounting assumptions 基本会计假设(1) Economic entity assumption 会计主体假设This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities.(2) Going concern assumption 持续经营假设This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives.This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time.This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date.(3) Time period assumption 会计分期假设This assumption assumes that the economic life of a business can be divided into artificial time periods.The most typical time segment = Calendar YearNext most typical time segment = Fiscal Year(4) Monetary unit assumption 货币计量假设This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records, and the unit of measure remains relatively constant over time in terms of purchasing power.In essence, this assumption disregards the effects of inflation or deflation in the economy in which the entity operates.This assumption provides support for the "Historical Cost" principle.4. Accrual-basis accounting 权责发生制会计5. Qualitative characteristics 会计信息质量特征(1) Reliability 可靠性For accounting information to be reliable, it must be dependable and trustworthy. Accounting information is reliable to the extend that it is:Verifiable: means that information has been objectively determined, arrived at, or created. More than one person could consider the facts of a situation and reach a similar conclusion.Representationally faithful: that something is what it is represented to be. For example, if a machine is listed as a fixed asset on the balance sheet, then the companycan prove that the machine exists, is owned by the company, is in working condition, and is currently being used to support the revenue generating activities of the company.Neutral: means that information is presented in accordance with generally accepted accounting principles and practices, and without bias.(2) Relevance 相关性Relevant information is capable of making a difference in the decisions of users by helping them to evaluate the potential effects of past, present, or future transactions or other events on future cash flows (predictive value) or to confirm or correct their previous evaluations (confirmatory value).(3) Understandability 可理解性Understandability is the quality of information that enables users who have a reasonable knowledge of business and economic activities and financial reporting, and who study the information with reasonable diligence, to comprehend its meaning.(4) Comparability 可比性Comparability: suggests that accounting information that has been measured and reported in a similar manner by different enterprises should be capable of being compared because each of the enterprises is applying the same generally accepted accounting principles and practices.Consistency: suggests that an entity has used the same accounting principle or practice from one period to another, therefore, if the dollar amount reported for a category is different from one period to the next, then chances are that the difference is due to a change like an increase or decrease in sales volume rather than being due to a change in the method of calculating the dollar amount. (5) Substance over form 实质重于形式Substance over form emphasizes the economic substance of an event even though its legal form may provide a different result.It requires that business enterprise should perform accounting recognition, measurement and reporting in accordance with the economic substance rather than the legal form of an event or transaction.(6) Materiality 重要性Information is material if its omission or misstatement could influence the resource allocation decisions that users make on the basis of an entity’s financial report. Materiality depends on the nature and amount of the item judged in the particular circumstances of its omission or misstatement. Deciding when an amount is material in relation to other amounts is a matter of judgment and professional expertise.(7) Conservatism 谨慎性Conservatism dictates that when in doubt, choose the method that will be least likely to overstate assets and income, and understate liabilities and expenses.(8) Timeliness 及时性Timeliness means having information available to decision makers before it loses its capacity to influence decisions. If information becomes available only after the time that a decision must be made, it has no capacity to influence that decision and thus lacks relevance.6. Basic accounting elements 基本会计要素(1) Asset 资产An asset is a resource that is owned or controlled by an enterprise as a result of past transactions or events and is expected to generate economic benefits to the enterprise.(2) Liability 负债A liability is a present obligation arising from past transactions or events which are expected to give rise to an outflow of economic benefits from the enterprise.A present obligation is a duty committed by the enterprise under current circumstances. Obligations that will result from the occurrence of future transactions or events are not present obligations and shall not be recognized as liabilities.(3) owners’ equity 所有者权益Owners’ equity is the residual interest in the assets of an enterprise after deducting all its liabilities.Owners’ equity of a company is also known as shareholders’ equity.(4) Revenue 收入Revenue is the gross inflow of economic benefits derived from the course of ordinary activities that result in increases in equity, other than those relating to contributions from owners.(5) Expense 费用Expenses are the gross outflow of economic benefits resulted from the course of ordinary activities that result in decreases in owners’ equity, other than those relating to appropriations of profits to owners.(6) Profit 利润Profit is the operating result of an enterprise over a specific accounting period. Profit includes the net amount of revenue after deducting expenses, gains and losses directly recognized in profit of the current period, etc.7. Five measurement attributes 会计计量属性(1) Historical cost 历史成本Assets are recorded at the amount of cash or cash equivalents paid or the fair value of the consideration given to acquire them at the time of their acquisition. Liabilities are recorded at the amount of proceeds or assets received in exchange for the present obligation, or the amount payable under contract for assuming the present obligation, or at the amount of cash or cash equivalents expected to be paid to satisfy the liability in the normal course of business.(2) Current replacement cost 现时重置成本Assets are carried at the amount of cash or cash equivalents that would have to be paid if a same or similar asset was acquired currently. Liabilities are carried at the amount of cash or cash equivalents that would be currently required to settle the obligation.(3) Net realizable value 可实现净值Assets are carried at the amount of cash or cash equivalents that could be obtained by selling the asset in the ordinary course of business, less the estimated costs of completion, the estimated selling costs and related tax payments.(4) Present value 现值Assets are carried at the present discounted value of the future net cash inflows that the item is expected to generate from its continuing use and ultimate disposal.Liabilities are carried at the present discounted value of the future net cash outflows that are expected to be required to settle the liabilities within the expected settlement period.(5) Fair value 公允价值Assets and liabilities are carried at the amount for which an asset could be exchanged, or a liability settled, between knowledgeable, willing parties in an arm’s length transaction.8. Financial statements 财务报表(1) Balance sheet 资产负债表A balance sheet is an accounting statement that reflects the financial position of an enterprise at a specific date.(2) Income statement 损益表An income statement is an accounting statement that reflects the operating results of an enterprise for a certain accounting period.(3) Statement of cash flows 现金流量表A cash flow statement is an accounting statement that reflects the inflows and outflows of cash and cash equivalents of an enterprise for a certain accounting period.(4) Statement of changes in owners’equity 所有者权益变动表A statement of changes in owners’ equity reports the changes in owners’ equity for a specific period of time.(5) Notes to financial statements 财务报表附注Notes to the accounting statements are further explanations of items presented in the accounting statements, and explanations of items not presented in the accounting statements, etc.9. Accounting entry 会计分录Debit: CashCredit: Common Stock10. Basic accounting equation 基本会计等式Assets = Liabilities + owners’ equity11. List of present and potential users of financial information 财务信息的使用者investors, creditors, employees, suppliers, customers, and governmental agencies.Definitions of Four Categories of Financial AssetsA financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from short-term fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of short-term profit-taking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments.Held-to-maturity investments are financial assets with fixed or determinablepayments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise.四类金融资产的定义为交易而持有的金融资产或金融负债,指主要为了从价格或交易商保证金的短期波动中获利而购置的金融资产或承担的金融负债。
企业会计准则中英版
Accounting Standards for Enterprises - Long-term Equity Investments第一章总则Chapter I General Provisions第一条为了规范长期股权投资的确认、计量和相关信息的披露，根据《企业会计准则——基本准则》，制定本准则。
Article 1 In order to regulate the recognition and measurement of long-term equity investments, and disclosure of relevant information, theseStandards are formulated in the light of the Accounting Standards for Enterprises – Basic Standards.第二条下列各项适用其他相关会计准则：Article 2 Other relevant accounting standards shall apply to such items as follows:（一）外币长期股权投资的折算，适用《企业会计准则第 19 号——外币折算》。
(1) The Accounting Standards for Enterprises No. 19 - Foreign CurrencyTranslation shall apply to the translation of long term equity investments in foreign currencies;（二）本准则未予规范的长期股权投资，适用《企业会计准则第 22 号——金融工具确认和计量》。
(2)The Accounting Standards for Enterprises No. 22 -Recognition andmeasurement of Financial Instruments shall apply to the long terminvestments which haven't been dealt with by the present standards.第二章初始计量Chapter II Initial Measurement第三条企业合并形成的长期股权投资，应当按照下列规定确定其初始投资成本：Article 3 The initial cost of the long-term equity investment formed in the merger of an enterprise shall be ascertained in accordance with the following provisions:（一）同一控制下的企业合并，合并方以支付现金、转让非现金资产或承担债务方式作为合并对价的，应当在合并日按照取得被合并方所有者权益账面价值的份额作为长期股权投资的初始投资成本。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
Accounting Standard for Business Enterprises No. 33 - Consolidated financialstatements企业会计准则第33号——合并财务报表Chapter I General Provisions第一章总则Article 1: These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the preparation and presentation of consolidated financial statements.第一条为了规范合并财务报表的编制和列报，根据《企业会计准则——基本准则》，制定本准则。
Article 2: ‘consolidated financial statements’ are structural reports ab out the financial status, business performances and cash flows of the enterprise group formulated by parent companies and subsidiary companies.第二条合并财务报表，是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。
Parent company means the company has one or more subsidiary companies (or main body).母公司，是指有一个或一个以上子公司的企业（或主体，下同）。
Subsidiary companies mean which are controlled by their parent company.子公司，是指被母公司控制的企业。
Article 3: The consolidated financial statements shall at least comprise the following parts:第三条合并财务报表至少应当包括下列组成部分：(1) The consolidated balance sheet;（一）合并资产负债表；(2) The consolidated profit statement;（二）合并利润表；(3) The consolidated cash flow statement;（三）合并现金流量表；(4) The consolidated statement of changes in the owner’s equities (or shareholder’s equities, thesame below); and（四）合并所有者权益（或股东权益，下同）变动表；(5) The notes.（五）附注。
Article 4: parent company should prepare consolidated financial statements.第四条母公司应当编制合并财务报表。
Article 5: foreign currency financial statement translation shall be subject to the Accounting Standard for Business Enterprises No.19- Foreign Currency Translation and the Accounting Standards for Enterprises No. 31 - Cash Flow Statements.第五条外币财务报表折算，适用《企业会计准则第19号——外币折算》和《企业会计准则第31号——现金流量表》。
Chapter II Consolidated Scope第二章合并范围Article 6: the scope of consolidated financial statements shall be confirmed base on the control.第六条合并财务报表的合并范围应当以控制为基础予以确定。
Control means an enterprise can decide the financial and manage policy of another enterprise and have authority to earn the benefit from another enterprise.控制，是指一个企业能够决定另一个企业的财务和经营政策，并能据以从另一个企业的经营活动中获取利益的权力。
Article 7: parent enterprises have more than half of voting rights of invested enterprises directly or by subsidiaries. Parent enterprises are able to control the invested company, so the invested company shall be determined its subsidiary within the consolidated scope. However, except for the invested company which can’t be proved to without controlled by parent enterprise.第七条母公司直接或通过子公司间接拥有被投资单位半数以上的表决权，表明母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。
但是，有证据表明母公司不能控制被投资单位的除外。
Article 8: parent enterprises having less than half of voting rights of invested enterprises, which meet one of the following conditions, shall be deemed that parent enterprise can control invested enterprises. The invested company shall be determined its subsidiary within the consolidated scope. However, except for the invested company which can’t be proved to without controlled byparent enterprise:1) more than half of voting rights of invested enterprises, through the agreement among the other investors of the invested company2) rights to decide the financial and business policy of invested enterprise as the article of association or agreement3) have rights to appoint and removal most of members of the board of directors or such institutions4) have most of voting right in the board of directors or such institutions of invested enterprises.第八条母公司拥有被投资单位半数或以下的表决权，满足下列条件之一的，视为母公司能够控制被投资单位，应当将该被投资单位认定为子公司，纳入合并财务报表的合并范围。
但是，有证据表明母公司不能控制被投资单位的除外：（一）通过与被投资单位其他投资者之间的协议，拥有被投资单位半数以上的表决权。
（二）根据公司章程或协议，有权决定被投资单位的财务和经营政策。
（三）有权任免被投资单位的董事会或类似机构的多数成员。
（四）在被投资单位的董事会或类似机构占多数表决权。
Article 9: Whether controlling the invested enterprises, shall consider potential factors of voting rights, including the term of convertible bonds, executable warrants in the period and so on which deprive from invested enterprises owned by the enterprise and others.第九条在确定能否控制被投资单位时，应当考虑企业和其他企业持有的被投资单位的当期可转换的可转换公司债券、当期可执行的认股权证等潜在表决权因素。
Article 10: parent company shall put all subsidiaries involved in the consolidated scope of consolidated financial statement.第十条母公司应当将其全部子公司纳入合并财务报表的合并范围。
Chapter III consolidated process第三章合并程序Article 11: consolidated financial statement shall be prepared by parent enterprise based on the financial statement of parent enterprise and subsidiaries, according with other relevant materials, as adjusted long term share investment by equity method.第十一条合并财务报表应当以母公司和其子公司的财务报表为基础，根据其他有关资料，按照权益法调整对子公司的长期股权投资后，由母公司编制。