财务报表中英文对照

工程ITEM
货币资金Cash
短期投资Short term investments
应收票据Notes receivable
应收股利Dividend receivable
应收利息Interest receivable
应收帐款Accounts receivable
其他应收款Other receivables
预付帐款Accounts prepaid
期货保证金Future guarantee
应收补贴款Allowance receivable
应收出口退税Export drawback receivable
存货Inventories
其中：原材料Including:Raw materials
产成品(库存商品) Finished goods
待摊费用Prepaid and deferred expenses
待处理流动资产净损失Unsettled G/L on current assets
一年内到期的长期债权投资Long-term debenture investment falling due in a 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：
其中:长期股权投资Including long term equity investment
长期债权投资Long term securities investment
*合并价差Incorporating price difference
长期投资合计Total long-term investment
固定资产原价Fixed assets-cost
减：累计折旧Less:Accumulated Dpreciation
固定资产净值Fixed assets-net value
减：固定资产减值准备Less:Impairment of fixed assets
固定资产净额Net value of fixed assets
固定资产清理Disposal of fixed assets
工程物资Project material
在建工程Construction in Progress
待处理固定资产净损失Unsettled G/L on fixed assets
固定资产合计Total tangible assets
无形资产Intangible assets
其中:土地使用权Including and use rights
递延资产〔长期待摊费用〕Deferred assets
其中:固定资产修理Including:Fixed assets repair
固定资产改进支出Improvement expenditure of fixed assets
其他长期资产Other long term assets
其中:特准储藏物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets
递延税款借项Deferred assets debits
资产总计Total Assets
工程ITEM
短期借款Short-term loans
对付票款Notes payable
对付帐款Accounts payab1e
预收帐款Advances from customers
对付工资Accrued payroll
对付福利费Welfare payable
对付利润(股利) Profits payable
应交税金Taxes payable
其他应交款Other payable to government
其他对付款Other creditors
预提费用Provision for expenses
估计负债Accrued liabilities
一年内到期的长期负债Long term liabilities due within one year
其他流动负债Other current liabilities
流动负债合计Total current liabilities
长期借款Long-term loans payable
对付债券Bonds payable
长期对付款long-term accounts payable
专项对付款Special accounts payable
其他长期负债Other long-term liabilities
其中:特准储藏资金Including:Special reserve fund
长期负债合计Total long term liabilities
递延税款贷项Deferred taxation credit
负债合计Total liabilities
*少数股东权益Minority interests
实收资本(股本) Subscribed Capital
国家资本National capital
集体资本Collective capital
法人资本Legal person"s capital
其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital
个人资本Personal capital
外商资本Foreign businessmen"s capital
资本公积Capital surplus
赢余公积surplus reserve
其中:法定赢余公积Including:statutory surplus reserve
公益金public welfare fund
补充流动资本Supplermentary current capital
*未确认的投资损失〔以“-〞号填列〕 Unaffirmed investment loss
未分配利润
外币报表折算差额所有者权益合计Retained earnings
Converted difference in Foreign Currency Statements Total shareholder"s equity
负债及所有者权益总计 Total Liabilities&Equity
工程ITEMS
产品销售收入Sales of products
其中：出口产品销售收入Including：Export sales
减：销售折扣与折让Less：Sales discount and allowances
产品销售净额Net sales of products
减：产品销售税金Less：Sales tax
产品销售本钱Cost of sales
其中：出口产品销售本钱Including：Cost of export sales
产品销售毛利Gross profit on sales
减：销售费用Less：Selling expenses
管理费用General and administrative expenses
财务费用Financial expenses
其中：利息支出(减利息收入) Including：Interest expenses(minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)
产品销售利润Profit on sales
加：其他业务利润Add：profit from other operations
营业利润Operating profit
加：投资收益Add：Income on investment
加：营业外收入Add：Non-operating income
减：营业外支出Less：Non-operating expenses
加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit
减：所得税Less：Income tax
净利润Net profit
工程
流量从经营活动：Items
Flows from Operating Activities:
01 〕所收到的现金从销售货物或者提供劳务
02 〕收到的租金
增值税销售额收到退款的价值
03 〕增值税缴纳
04 〕退回的其他税收和征费以外的增值税
07 〕其他现金收到有关经营活动
08 〕分，总现金流入量
09 〕用现金支付的商品和效劳
10 〕用现金支付经营租赁
11 〕用现金支付，并代表员工
12 〕增值税购货支付
13 〕所得税的缴纳
14 〕支付的税款以外的增值税和所得税
17 〕其他现金支付有关的经营活动
18 〕分，总的现金流出
19 〕净经营活动的现金流量
流向与投资活动：
20 〕所收到的现金收回投资
21 〕所收到的现金从分配股利，利润
22 〕所收到的现金从国债利息收入
现金净额收到的处置固定资产，无形资产
23 〕资产和其他长期资产
26 〕其他收到的现金与投资活动
27 〕小计的现金流入量01)Cash received from sales of goods or rendering of services
02)Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services
10)Cash paid for operating leases
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18)Sub-total of cash outflows
19)Net cash flows from operating activities
Flows from Investing Activities:
20)Cash received from return of investments
21)Cash received from distribution of dividends or profits
22)Cash received from bond interest income
Net cash received from disposal of fixed assets,intangible
23)assets and other long-term assets
26)Other cash received relating to investing activities
27)Sub-total of cash inflows
用现金支付购建固定资产，无形资产
28 〕和其他长期资产
29 〕用现金支付，以获取股权投资
30 〕用现金支付收购债权投资
33 〕其他现金支付的有关投资活动
34 〕分，总的现金流出
35 〕的净现金流量，投资活动产生
流量筹资活动：
36 〕的收益，从发行股票
37 〕的收益，由发行债券
38 〕的收益，由借款
41 〕其他收益有关的融资活动
42 〕，小计的现金流入量
43 〕的现金归还债务所支付的
44 〕现金支付的费用，对任何融资活动
45 〕支付现金，分配股利或者利润
46 〕以现金支付的利息费用
47 〕以现金支付，融资租赁
48 〕以现金支付，减少注册资本
51 〕其他现金收支有关的融资活动
52 〕分，总的现金流出
53 〕的净现金流量从融资活动
的外汇汇率变动对现金
增加现金和现金等价物
1.投资活动和筹资活动，不参预
现金收款和付款Cash paid to acquire fixed assets,intangible assets
28)and other long-term assets
29)Cash paid to acquire equity investments
30)Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities
Flows from Financing Activities:
36)Proceeds from issuing shares
37)Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub-total of cash inflows
43)Cash repayments of amounts borrowed
44)Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits
46)Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities
52)Sub-total of cash outflows
53)Net cash flows from financing activities
of Foreign Exchange Rate Changes on Cash
Increase in Cash and Cash Equivalents
and Financing Activities that do not Involve in Cash Receipts and Payments
56 〕归还债务的转让固定资产
57 〕归还债务的转移投资
58 〕投资在形成固定资产
59 〕归还债务的转移库存量
净利润现金流量从经营
活动
62 〕净利润
63 〕补充规定的坏帐或者不良债务注销
64 〕固定资产折旧
65 〕无形资产摊销
损失处置固定资产，无形资产
66 〕和其他长期资产〔或者减：收益〕
67 〕损失固定资产报废
68 〕财务费用
69 〕引起的损失由投资管理〔或者减：收益〕
70 〕 defered 税收抵免〔或者减：借记卡〕
71 〕减少存货〔或者减：增加〕
72 〕减少经营性应收〔或者减：增加〕
73 〕增加的经营对付账款〔或者减：减少〕
74 〕净支付的增值税〔或者减：收益净额
75 〕净经营活动的现金流量
增加现金和现金等价物
76 〕的现金，在此期限完毕
77 〕减：现金期开场
78 〕加：现金等价物在此期限完毕
79 〕减：现金等价物期开场
80 〕，净增加现金和现金等价物56)Repayment of debts by the transfer of fixed assets
57)Repayment of debtsby the transfer of investments
58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of investories of Net Profit to Cash Flows from Operating Activities
62)Net profit
63)Add provision for bad debt or bad debt written off
64)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible assets
66)and other long-term assets (or deduct:gains)
67)Losses on scrapping of fixed assets
68)Financial expenses
69)Losses arising from investments (or deduct:gains)
70)Defered tax credit (or deduct:debit)
71)Decrease in inventories (or deduct：increase)
72)Decrease in operating receivables (or deduct:increase)
73)Increase in operating payables (or deduct:decrease)
74)Net payment on value added tax (or deduct:net receipts
75)Net cash flows from operating activities Increase in Cash and Cash Equivalents
76)cash at the end of the period
77)Less:cash at the beginning of the period
78)Plus:cash equivalents at the end of the period
79)Less:cash equivalents at the beginning of the period
80)Net increase in cash and cash equivalents。