财务报表中英文对照

财务报表中英文对照
1.资产负债表Balance Sheet
项目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
固定资产改良支出Improvement expenditure of fixed assets
其他长期资产Other long term assets
其中:特准储备物资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
资产负债表(续表) Balance Sheet
项目ITEM
短期借款Short-term loans
应付票款Notes payable
应付帐款Accounts payab1e
预收帐款Advances from customers
应付工资Accrued payroll
应付福利费Welfare payable
应付利润(股利) Profits payab1e
应交税金Taxes payable
其他应交款Other payable to government
其他应付款Other creditors
预提费用Provision for expenses
预计负债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
应付债券Bonds payable
长期应付款long-term accounts payable
专项应付款Special accounts payable
其他长期负债Other long-term liabilities
其中:特准储备资金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
盈余公积surplus reserve
其中:法定盈余公积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Retained earnings
外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity
负债及所有者权益总计Total Liabilities&Equity
2.利润表NCOME STATEMENT
项目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
产品销售成本Cost of sales
其中：出口产品销售成本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
3.现金流量表Cash Flows Statement
项目Items
1.cash流量从经营活动： 1.Cash Flows from Operating Activities:
01 ）所收到的现金从销售货物或提供劳务01)Cash received from sales of goods or rendering of services
02 ）收到的租金02)Rental received
增值税销售额收到退款的价值Value added tax on sales received and refunds of value 03 ）增值税缴纳03)added tax paid
04 ）退回的其他税收和征费以外的增值税04)Refund of other taxes and levy other than value added tax
07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities
08 ）分，总现金流入量08)Sub-total of cash inflows
09 ）用现金支付的商品和服务09)Cash paid for goods and services
10 ）用现金支付经营租赁10)Cash paid for operating leases
11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees
12 ）增值税购货支付12)Value added tax on purchases paid
13 ）所得税的缴纳13)Income tax paid
14 ）支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax
17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities
18 ）分，总的现金流出18)Sub-total of cash outflows
19 ）净经营活动的现金流量19)Net cash flows from operating activities
2.cash流向与投资活动： 2.Cash Flows from Investing Activities:
20 ）所收到的现金收回投资20)Cash received from return of investments
21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits
22 ）所收到的现金从国债利息收入22)Cash received from bond interest income
现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets,intangible
23 ）资产和其他长期资产23)assets and other long-term assets
26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities
27 ）小计的现金流入量27)Sub-total of cash inflows
用现金支付购建固定资产，无形资产Cash paid to acquire fixed assets,intangible assets
28 ）和其他长期资产28)and other long-term assets
29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments
30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments
33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities
34 ）分，总的现金流出34)Sub-total of cash outflows
35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities
3.cash流量筹资活动： 3.Cash Flows from Financing Activities:
36 ）的收益，从发行股票36)Proceeds from issuing shares
37 ）的收益，由发行债券37)Proceeds from issuing bonds
38 ）的收益，由借款38)Proceeds from borrowings
41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities
42 ），小计的现金流入量42)Sub-total of cash inflows
43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed
44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing activities
45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits
46 ）以现金支付的利息费用46)Cash payments of interest expenses
47 ）以现金支付，融资租赁47)Cash payments for finance leases
48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital
51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities
52 ）分，总的现金流出52)Sub-total of cash outflows
53 ）的净现金流量从融资活动53)Net cash flows from financing activities
4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash
增加现金和现金等价物 Increase in Cash and Cash Equivalents
补充资料Supplemental Information
1.投资活动和筹资活动，不参与1.Investing and Financing Activities that do not Involve in
现金收款和付款Cash Receipts and Payments
56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets
57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments
58 ）投资在形成固定资产58)Investments in the form of fixed assets
59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories
2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating
活动Activities
62 ）净利润62)Net profit
63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off
64 ）固定资产折旧64)Depreciation of fixed assets
65 ）无形资产摊销65)Amortization of intangible assets
损失处置固定资产，无形资产Losses on disposal of fixed assets,intangible assets
66 ）和其他长期资产（或减：收益）66)and other long-term assets (or deduct:gains)
67 ）损失固定资产报废67)Losses on scrapping of fixed assets
68 ）财务费用68)Financial expenses
69 ）引起的损失由投资管理（或减：收益）69)Losses arising from investments (or deduct:gains)
70 ）defered税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)
71 ）减少存货（或减：增加）71)Decrease in inventories (or deduct：increase)
72 ）减少经营性应收（或减：增加）72)Decrease in operating receivables (or
deduct:increase)
73 ）增加的经营应付账款（或减：减少）73)Increase in operating payables (or deduct:decrease)
74 ）净支付的增值税（或减：收益净额74)Net payment on value added tax (or deduct:net receipts
75 ）净经营活动的现金流量75)Net cash flows from operating activities
增加现金和现金等价物 Increase in Cash and Cash Equivalents
76 ）的现金，在此期限结束76)cash at the end of the period
77 ）减：现金期开始77)Less:cash at the beginning of the period
78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period
79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period
80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents。