现金流量表项目中英文对照
现金流量表中英文对照
现金流量表中英文对照一、经营活动产生的现金流量1. Cash Flow from Operating Activities销售商品、提供劳务收到的现金Cash from selling commodities or offering labor收到的税费返还Refund of tax and fee received收到的其它与经营活动有关的现金Other cash received related to operating activities现金流入小计Cash InflowSubtotal购买商品、接受劳务支付的现金Cash paid for commodities or labor支付给职工以及为职工支付的现金Cash paid to and for employees支付的各项税费Taxes and fees paid支付的其它与经营活动有关的现金Other cash paid related to operating activities现金流出小计Cash OutflowSubtotal经营活动产生的现金流量净额Cash flow generated from operating activitiesNet Amount二、投资活动产生的现金流量2. Cash Flow from Investing Activities收回投资所收到的现金Cash from investment withdrawal取得投资收益所收到的现金Cash from investment income处置固定资产、无形资产和其他长期资产所收回的现金净额Net cash from disposing fixed assets，intangible assets and other long-term ass 收到的其它与投资活动有关的现金Other cash received related to investing activities现金流入小计Cash InflowSubtotal购建固定资产、无形资产和其他长期资产所支付的现金Cash paid for buying fixed assets，intangible assets and other long-term investm 投资所支付的现金Cash paid for investment支付的其他与投资活动有关的现金Other cash paid related to investing activities现金流出小计Cash OutflowSubtotal投资活动产生的现金流量净额Cash flow generated from investing activitiesNet Amount三、筹资活动产生的现金流量3. Cash Flow from Financing Activities吸收投资所收到的现金Cash received from accepting investment借款所收到的现金Borrowings收到的其它与筹资活动有关的现金Other cash received related to financing activities现金流入小计Cash InflowSubtotal偿还债务所支付的现金Cash paid for debt分配股利、利润或偿付利息所支付的现金Cash paid for dividend ，profit or interest支付的其它与筹资活动有关的现金Other cash paid related to financing activities现金流出小计Cash OutflowSubtotal筹资活动产生的现金流量净额Cash flow from financing activitiesNet Amount四、汇率变动对现金的影响4. Foreign Currency Translation Gains（Losses）五、现金及现金等价物净增加额5. Net Increase Of Cash and Cash Equivalents补充资料：Supplementary Schedule：现金流量附表项目Indirect Method1、将净利润调节为经营活动现金流量1. Convert net profit to cash flow from operating activities 净利润Net profit计提的资产减值准备Provision for asset losses固定资产折旧Depreciation for fixed assets无形资产摊销Amortization of intangible assets长期待摊费用摊销Amortization of long-term deferred expenses待摊费用减少Decrease of deferred expenses预提费用增加Increase of accrued expenses处理固定资产、无形资产和其他长期资产的损失loss of disposing fixed assets，intangible assets and other long-term assets 固定资产报废损失Scrap loss of fixed assets财务费用Financial expenses投资损失Investment losses递延税款贷项Deferred tax liabilities存货的减少Decrease of inventory经营性应收项目的减少Decrease of operation receivables经营性应付项目的增加Increase of operation payables其他Others经营活动产生的现金流量净额Net cash from operating activities2、不涉及现金收支的投资和筹资活动2. Investing and financing activities not involved in cash债务转为资本Debt converted to capital一年内到期的可转换公司债券Convertible bond maturity within one year融资租入固定资产Leasehold improvements3、现金及现金等价物净增加情况3. Net increase of cash and cash equivalents现金的期末余额Cash ending bal.减：现金的期初余额Less：cash beginning bal.加：现金等价物的期末余额Plus：cash equivalents' ending bal.减：现金等价物的期初余额Less：cash equivalents' beginning bal.现金及现金等价物的净增加额Net increase of cash and cash equivalents完整英文版资产负债表、利润表及现金流量表资产负债表 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 yaear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 payro1l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利润表 INCOME 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现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve inCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)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 receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents国际土木建筑工程承包合同鉴于……双方达成协议如下：第一章定义与解释第一条定义本合同（按下文所定义的）中的下列词和用语，除文中另有要求者外，应具有本条所赋予的含义：1.1 雇主是指本合同所指明的当事人以及取得此当事人资格的合法继承人，但除非承包商同意，不包括此当事人的任何受让人，本合同中的雇主为……（填入名称）。
现金流量表中英文版
行次 本年累计 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
现金流量表
单位名称：
项目
一、经营活动产生的现金流量 cash flow from operating activities 销售商品和提供劳务收到的现金 cash from selling commodities or offering labor 收到的税费返还 refund of tax and fee received 收到的其他与经营活动有关的现金 other cash received related to operating activities 现金流入小计 cash inflow subtotal 购买商品、接受务支付的现金 cash paid for commodities or labor 支付给职工以及为职工支付的现金 cash paid to and for employees 支付的各项税费 taxes and fees paid 支付的其他与经营活动有关的现金 other cash paid related to operating activities 现金流出小计 cash outflow subtotal 经营活动产生的现金流量净额 cash flow generated from operating activities net amount 二、投资活动产生的现金流量 cash flow from investing activities 收回投资所收到的现金 cash from investment with drawal 取得投资收益所收到的现金 cash from investment income 处置固定资产无形资产和其他长期资产所收回的现金净额 net cash from disposing fixed assets,intangible assets and other long-term assets 收到的其他与投资活动有关的现金 other cash received related to investing activities 现金流入小计 cash inflow subtotal 购建固定资产无形资产和其他长期资产所支付的现金 cash paid for buying fixed assets,intangible assets and other long-term investment 投资所支付的现金 cash paid for investment 支付的其他与投资活动有关的现金 other cash paid related to investing activities 现金流出小计 cash outflow subtotal 投资活动产生的现金流量净额 cash flow generated from investing activities net amount 三、筹资活动产生的现金流量 cash flow from financing activities 吸收投资所收到的现金 cash received from accepting investment 借款所收到的现金 Cash from borrowings 收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 现金流入小计 cash inflow subtotal 偿还债务所支付的现金 Cash repayments of amount borrowed 分配股利、利润或偿付利息所支付的现金 Cash payments for distrbution of dividends or profits 支付的其他与筹资活动有关的现金 Other cash payment relating to financing activities 现金流出小计 cash outflow subtotal 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 foreign exchang rate changes on cash Net increase in cash and cash equivalents 五、现金及现金等价物净增加额
财务报表中英文对照
三大会计报表资产负债表损益表现金流量表中英文对照
英文会计报表: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所属月份Reporting Period报出日期Submit Date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负债及所有者（或股东）权益合计Total Liability & Equity损益表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 estimates5．债务重组损失 Losses from debt restructuring流量表编辑Cash Flow Statement一、经营活动产生的现金流量：Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash received from sales of goods or rendering services收到的税费返还Refunds of taxes收到的其他与经营活动有关的现金Cash received relating to other operating activities现金流入小计Sub-total of cash inflows购买商品、接受劳务支付的现金Cash paid for goods or receiving services支付给职工以及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Tax payments支付的其他与经营活动有关的现金Cash paid relating to other operating activities现金流出小计Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量：Cash Flow from Investing Activities:收回投资所收到的现金Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金Cash received relating to other investing activities现金流入小计Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金Cash paid to acquire investments支付的其他与投资活动有关的现金Cash payments relating to other investing activities现金流出小计Sub-total of cash outflows投资活动产生的现金流量净额Net Cash Flow from Investing Activities三、筹资活动产生的现金流量：Cash Flow from Financing Activities:吸收投资所收到的现金Cash received by investors借款所收到的现金Cash received from borrowings其中：从金融机构借款所收到的现金Include: Cash received from financial institution borrowings 收到的其他与筹资活动有关的现金Cash received relating to other financing activities现金流入小计Sub-total of cash inflows偿还债务所支付的现金Repayments of borrowings其中：偿还金融机构债务所支付的现金Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金Cash payments relating to other financing activities现金流出小计Sub-total of cash outflows筹资活动产生的现金流量净额Net Cash Flow from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Currency Translation五、现金及现金等价物净增加额Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表：Supplementary Information:1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润Net Profit加：少数股东损益Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortisation of intangible assets长期待摊费用摊销Amortisation of long-term deferred expenses待摊费用减少（减：增加）Decrease (increase) in deferred expenses预提费用增加（减：减少）Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失Losses on write-off of fixed assets财务费用Finance expense (income)投资损失（减、收益）Losses (gains) arising from investments递延税款贷款（减、借项）Deferred tax credit (debit)存货的减少（减、增加）Decrease (increase) in inventories经营性应收项目的减少（减、增加）Decrease (increase) in receivables under operating activities 经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities 其他Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本Conversion of debt into capital一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产Fixed assets acquired under finance leases3.现金及现金等价物净增加情况：Net Increase in Cash and Cash Equivalents:现金的期末余额Cash at the end of the period减：现金的期初余额 Less: cash at the beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额Less: cash equivalents at the beginning of the period现金及现金等价物净增加额Net increase in cash and cash equivalents。
中英文对照--现金流量表
现金流量表Cash Flows Statement拟制人：时间:单位：Prepared by：Period：Unit：项目Items1。
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 services02 ）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 value03 )增值税缴纳03）added tax paid04 ）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 tax07 ）其他现金收到有关经营活动07）Other cash received relating to operating activities08 ）分,总现金流入量08）Sub-total of cash inflows09 ）用现金支付的商品和服务09）Cash paid for goods and services10 ）用现金支付经营租赁10)Cash paid for operating leases11 )用现金支付，并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12）Value added tax on purchases paid13 ）所得税的缴纳13)Income tax paid14 ）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 tax17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分，总的现金流出18)Sub—total of cash outflows19 ）净经营活动的现金流量19）Net cash flows from operating activities2。
现金流量表(中英文对照表)
BOY 年初数
EOP 期末数
Other liabilities 其他负债 Long-term loans 长期借款 [G] Profit payable 应付利润 Total other liabilities 其它负债合计 Total liabilities 负债合计 -
Paid-up capital 实收资本 Capital fund 资本公积 Surplus fund 盈余公积 Undivided profits 未分配利润 Total owners'equity 所有者权益合计 Total liabilities + Owners' Equity负债 负债 及所有者权益总计 [F]
Balance Sheet 资产负债表
XXXXX有限公司 XXXXX有限公司
Current ratio 流动比率 [A/B] Quick ratio 速动比率 [(A-C)/B] Cash ratio 现金比率 现金比率[D/B] Stated in RMB 以人民币计
ASSETS 资产
Current assets 流动资产 Cash and bank 货币资金 [D] Short-term investments 短期投资 Accounts receivable 应收帐款[I] Accounts prepaid 预付账款 Other receivable 其他应收款 Inventories 存货 [C] Prepaid expenses 待摊费用 Total current assets 流动资产合计 流动资产合计[A]
-
Ending 31th Jul. 2010
至2010年07月31日止 年 月 日止
Working capital 营运资本 [A-B] Debt-to-equity ratio 产权比率 [(G+H)/F] Debt ratio 负债率 负债率[(G+H)/E]
现金流量表中英文对照版
82 8为经营活动的现金流量 净利润 加：计提的资产减值准备 固定资产折旧 无形资产摊销 长期待摊费用的摊销 待摊费用减少（减：增加） 预提费用增加（减：增加）
Supplemental Information
1.Reconciliation of Net Profit to Cash Flows from Operating Net profit Plus:Provision for assets Depreciation of fixed assets Amortization of intangible assets Amortization of long-term deffered expenses Decrease of deffered expense(Less:addition) Addition of accrued expense(Less:decrease)
74 75 76 77 78 79 80 81
加：现金等价物的期末余额 减：现金等价物的期初余额 现金等价物净增加值
Plus:cash equivalents at the end of the period Less:cash equivalents at the beginning of the period Net increase in cash and equivalents
LINE NO.
57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73
Losses on disposal of fixed assets,intangible 处置固定资产、无形资产和其他长期 assets and other long-term assets (or deduct:gain) 资产的损失（减：收益） 固定资产报废损失 财务费用 投资损失（减：收益） 递延税款贷项（减：借项） 存货的减少（减：增加） 经营性应收项目的减少（减：增加） 经营性应付账款的增加（减：减少） 其他 经营活动产生的现金流量净额 2.不涉及现金收支的投资和筹资活动 债务转为资本 一年内到期的可转换公司债券 融资租入固定资产 3.现金及现金等价物净增加情况 现金的期末余额 减：现金的期初余额 Losses on scrapping of fixed assets Financial expenses Losses arising from investment(or deduct:gain) Defered tax credit(or deduct:debit) Decrease in inventories(or deduct : increase) Decrease in operating receivables (or deduct:increase) Decrease in operating receivables (or deduct:increase) Others Net cash flows from operating actiities Investing and fianncing activities that do not involve in cash receipts and payments Debts transfer to capital One- year-due convertible bonds Financing rent to the fixed asset Net increase in cash and cash equivalents Cash at the end of period Less:cash at the beginning of the period
现金流量表中英文模板
净增加额
AND CASH EOUI Information
1、将净利润调节为经 营活动的现金流量
RECONCILIATION OF NET PROFIT TO CASH FLOWS FROM OPERATING ACTIVITIES
净利润
Net profit
待摊费用的减少
Decreases in prepaid
（减：增加）
expenses (or deduct: increase)
预提费用的增加
Increase in accrued expenses
（减：减少）
(or deduct: decrease)
处置固定资产、无形资 产和其他资产的损失 （减：收益）
加：计提的资产减值 add：Provision for
准备
impairment losses of assets
固定资产折旧
Depreciation of fixed assets
无形资产摊销
Amortisation of intangible assets
长期待摊费用摊销
Amortisation of long term prepaid expenses
现金流出小计
Sub-total of cash outflows
投资活动产生的现金流量净额
Net cash flows from investing activities
现金流量表
本年累计数 CURRENT YEAR CUMULATIVE
项目
ITEMS
三、筹资活动产生的现 Cash Flows from Financing
Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)
中英文对照--现金流量表
现金流量表Cash Flows Statement拟制人：时间:单位: Prepared by: Period: Unit:项目Items1。
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 services02 ）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 value03 )增值税缴纳03）added tax paid04 ）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 tax07 )其他现金收到有关经营活动07)Other cash received relating to operating activities08 ）分，总现金流入量08)Sub—total of cash inflows09 ）用现金支付的商品和服务09)Cash paid for goods and services10 )用现金支付经营租赁10)Cash paid for operating leases11 ）用现金支付,并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12）Value added tax on purchases paid13 ）所得税的缴纳13）Income tax paid14 )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 tax17 )其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分,总的现金流出18）Sub-total of cash outflows19 ）净经营活动的现金流量19)Net cash flows from operating activities2。
现金流量表中英文版
现金流量表中英文版现金流量表（非金融类）CASH FLOW ST ATEMEN T(Travel enterprise)会外年通03表编制单位：Name o f enterprise: 单位：元项目ITEMS 行次金额一、经营活动产生的现金流量：CASH FLOWS FROM OPERATING ACTIVITIES 1销售商品、提供劳务收到的现金Cash received fro m sale of goods or rendering of services 2收到的税费返还Refund o f tax and levies 3收到的其他与经营活动有关的现金Other cash received relating to operating activities 4现金流入小计Sub-total of cash inflows 5购买商品、接受劳务支付的现金Cash paid for goods and services 6支付给职工以及为职工支付的现金Cash paid to and on behalf o f employees 7支付的各项税费Payments of all types of taxes 8支付的其他与经营活动有关的现金Other cash paid relating to operating activities 9现金流出小计Sub-total of cash outflows 10经营活动产生的现金流量净额Net cash flows fro m operating activities 11二、投资活动产生的现金流量：CASH FLOWS FROM INVESTING ACTIVITIES 12收回投资所收到的现金Cash received fro m disposal of investments 13取得投资收益所收到的现金Cash received fro m returns on investments 14处置固定资产、无形资产和其他长期资产所收回的现金净额NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15收到的其他与投资活动有关的现金Other cash received relating to investing activities 16现金流入小计Sub-total of cash inflows 17购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets,intangible assets & other long-term assets 18投资所支付的现金Cash paid to acquire investments 19支付的其他与投资活动有关的现金Other cash payments relating to investing activities 20现金流出小计Sub-total of cash outflows 21投资活动产生的现金流量净额Net cash flows fro m investing activities 22三、筹资活动产生的现金流量：CASH FLOWS FROM FINANCING ACTIVITIES 23吸收投资所收到的现金Cash received fro m capital contribution 24借款所收到的现金Cash received from borrowings 25收到的其他与筹资活动有关的现金Other cash received relating to financing activities 26现金流入小计Sub-total of cash inflows 27偿还债务所支付的现金Cash repay ments of amounts borrowed 28分配股利、利润和偿付利息所支付的现金Cash pay ments for interest expenses and distribution of dividends or profit 29支付的其他与筹资活动有关的现金Other cash payments relating to financing activites 30现金流出小计Sub-total of cash outflows 31筹资活动产生的现金流量净额Net cash flows fro m financing activities 32四、汇率变动对现金的影响EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33五、现金及现金等价物净增加额NET INCREASE/(DECREASE) IN CASH AND CASH EQUIV ALENTS 34（续表）现金流量表（非金融类）CASH FLOW ST ATEMEN T(Travel enterprise)会外年通03表编制单位：Name o f enterprise: 单位：元补充资料351.将净利润调节为经营活动现金流量：Reconciliation of net profit/(loss)to cash flows fro m oprating activities 36净利润Net profit 37加：*少数股东权益Add:Minority interest 38减：未确认的投资损失Less:Uncertained investment loss 39加：计提的资产损失准备Add:Provision for asset impairment 40固定资产折旧Depreciation of fi xed assets 41无形资产摊销A mortisation of intangible assets 42长期待摊费用摊销A mortisation of long-term prepaid expenses 43待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44预提费用增加(减：减少) Increase in prepaid expenses(deduct:decrease) 45处置固定资产、无形资产和其他长期资产的损失(减：收益) LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets'DeductGains 46固定资产报废损失Losses on disposal of fixed assets 47财务费用Financial expenses 48投资损失(减：收益) Losses arising fro m investments(deduct:gains) 49递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50存货的减少(减：增加) Decrease in inventories(deduct:increase) 51经营性应收项目的减少(减：增加) Decrease in operating receivables(deduct:increase) 52经营性应付项目的增加(减：减少) Increare in operating payables(deduct:decrease) 53其他Others 54经营活动产生的现金流量净额Net cash flows fro m operating activities 552.不涉及现金收支的投资和筹资活动：Investing and financing activities that do not involve cash receipts and payment 56债务转为资本Conversion of debt into captical 57一年内到期的可转换公司债券ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58融资租入固定资产Fixed assets acquired under finance leases 59其他Other 6061623.现金及现金等价物净增加情况：Net increase/(decrease) in cash and cash equivalents 63现金的期末余额Cash at end o f year 64减：现金的期初余额Less: Cash at beginning of year 65加：现金等价物的期末余额Plus:Cash equivalents at end of year 66减：现金等价物的期初余额Less:Cash equivalents at beginning of year 67现金及现金等价物净增加额Net increase/(decrease) incash and cash equivalents 68文- 汉语汉字编辑词条文，wen，从玄从爻。
现金流量表中英文对照样表
Sub-total of cash outflows
筹资活动产生的现金流量净额
54
Net cash flows from financing activities
四、汇率变动对现金的影响
55
IV. Effect of changes in foreign exchange rate on cash
43
Other cash receipts relating to financing activities
现金流入小计
44
Sub-total of cash inflows
偿还债务所支付的现金
45
Cash repayments of amounts borrowed
分配股利、利润或偿付利息所支会的现金
销售产品、提供劳务收到的现金
1
Cash received from the sale of goods or rendering of services
收到的税费返还
3
Refunds of taxes
收到的其他与经营活动有关的现金
8
Other cash receipts relating to operating activities
三、筹资活动产生的现金流量：
Ⅲ，Cash flows from financing activities：
吸收投资所收到的现金
38
Cash received from investments by others
借款所收到的现金
40
Cash received from borrowings
收到的其他与筹资活动有关的现金
二、投资活动产生的现金流量：
现金流量表项目中英文对照
现金流量表项目中英文对照v1.0 可编辑可修改现金流量表中文项目現金流量表英文項目合并现金流量表Consolidated Statements of Cash Flows现金流量表Statements of Cash Flows营业活动之现金流量：Cash flows from operating activities:本期净利(净损)Net income (loss)调整项目：Adjustments to reconcile net income (loss) to net cashprovided by operating activities:递延所得税Deferred income tax expense (benefit)联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliateaccounts折旧费用Depreciation各项摊提Amortization备抵呆帐提列(回转)Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转)Allowance (reversal) for sales returns and discounts存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net采权益法之现金股利Cash dividends from investee's company under equitymethod应付利息补偿金Accrued premiums汇率变动影响数Foreign exchange adjustments已实现销货损失(利益)Realized gain (loss) from sale未实现销货损失(利益)Unrealized gain (loss) from sale短期投资跌价损失提列(回转)Provision for loss (reversal of provision for loss) onshort-term investments已实现投资损失(利益)净额Realized investment losses, net出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, netv1.0 可编辑可修改出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment,net报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant andequipment, net应收帐款减少(增加)Decrease (increase) in accounts receivable 应收票据减少(增加)Decrease (increase) in notes receivable其它应收帐款、票据减少(增加)Decrease(increase) in other accounts 、notes receivable 催收款减少(增加)Decrease (increase) in uncollectible receivable存货减少(增加)Decrease (increase) in inventories预付款项减少(增加)Decrease (increase) in prepaid accounts其它流动资产减少(增加)Decrease (increase) in other current assets应付帐款增加(减少)Increase (decrease) in accounts payable应付票据增加(减少)Increase (decrease) in notes payable其它应付帐款、票据增加(减少)Increase(decrease) in other accounts、 notes payable应付所得税增加(减少)Increase (decrease) in income tax payable应付费用增加(减少)Increase (decrease) in accrued expenses递延退休金成本增加(减少)Increase (decrease) in deferred pension cost, net应计退休金负债增加(减少)Increase (decrease) in pension liabilities其它流动负债增加(减少)Increase (decrease) in other current liabilities其它Others营业活动之净现金流入(流出)Cash provided by (used in) operating activities投资活动之现金流量：Cash flows from investing activities:处分(出售)固定资产价款Proceeds from sale of property, plant and equipment固定资产保险理赔款Proceeds from insurance compensation for property, plantand equipmentv1.0 可编辑可修改处分(出售)闲置资产价款Proceeds from disposal of idle assets 增购固定资产Additions to property, plant and equipment取得短期投资Acquisition of short-term investments取得长期投资Acquisition of long-term investments处分(出售)短期投资价款Sale of short-term investments处分(出售)长期投资价款Sale of long-term investments收回长期投资价款Repayment of long-term investments质押定存单净减少(增加)Decrease (increase) in pledged time deposits递延费用净减少(增加)Decrease (increase) in deferred expenses合并产生之现金流入Cash received through merger受限制资产净减少(增加)Decrease (increase) in restricted assets 存出保证金净减少(增加)Decrease (increase) in refundabledeposits其它资产净减少(增加)Decrease (increase) in other assets其它Others投资活动之净现金流入(流出)Cash provided by (used in) investing activities 融资活动之现金流量：Cash flows from financing activities:短期借款增加(减少)Increase (decrease) in short-term loans应付短期票券增加(减少)Increase (decrease) in commercial paper payable 长期借款增加(减少)Increase (decrease) in long-term loans应付公司债增加(减少)Increase (decrease) in bonds payable现金增资Issuance of common stock for cash支付董监事酬劳Directors’ remuneration发放员工红利Employees’ bonuses支付现金股利Cash dividends paid库藏股减少(增加)Decrease (increase) in treasury stock其它Othersv1.0 可编辑可修改融资活动之净现金流入(流出)：Cash provided by (used in) financing activities汇率变动现金影响数Effects of exchange rate change on cash 本期现金及约当现金净增加(减少)数Net increase (decrease) in cash and cash equivalents 期初现金及约当现金余额Cash and cash equivalents at beginning of year期末现金及约当现金余额Cash and cash equivalents at end of year本期支付之现金Cash paid during the period for:支付利息(不含利息资本化)Interest支付所得税Income taxes其它Others。
现金流量表中英文
现金流量表中英文版现金流量表（非金融类）CASH FLOW STATEMENT(Travel enterprise)会外年通03表编制单位：Name of enterprise: 单位：元项目 ITEMS 行次金额一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2收到的税费返还 Refund of tax and levies 3收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4现金流入小计 Sub-total of cash inflows 5购买商品、接受劳务支付的现金 Cash paid for goods and services 6支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7支付的各项税费 Payments of all types of taxes 8支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9现金流出小计 Sub-total of cash outflows 10经营活动产生的现金流量净额 Net cash flows from operating activities 11二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12收回投资所收到的现金 Cash received from disposal of investments 13取得投资收益所收到的现金 Cash received from returns on investments 14处置固定资产、无形资产和其他长期资产所收回的现金净额NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16现金流入小计 Sub-total of cash inflows 17购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18投资所支付的现金 Cash paid to acquire investments 19支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20现金流出小计 Sub-total of cash outflows 21投资活动产生的现金流量净额 Net cash flows from investing activities 22三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23吸收投资所收到的现金 Cash received from capital contribution 24借款所收到的现金 Cash received from borrowings 25收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26现金流入小计 Sub-total of cash inflows 27偿还债务所支付的现金 Cash repayments of amounts borrowed 28分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30现金流出小计 Sub-total of cash outflows 31筹资活动产生的现金流量净额 Net cash flows from financing activities 32四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34（续表）现金流量表（非金融类）CASH FLOW STATEMENT(Travel enterprise)会外年通03表编制单位：Name of enterprise: 单位：元补充资料 351.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36净利润 Net profit 37加：*少数股东权益 Add:Minority interest 38减：未确认的投资损失 Less:Uncertained investment loss 39加：计提的资产损失准备 Add:Provision for asset impairment 40固定资产折旧 Depreciation of fixed assets 41无形资产摊销 Amortisation of intangible assets 42长期待摊费用摊销 Amortisation of long-term prepaid expenses 43待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44预提费用增加(减：减少) Increase in prepaid expenses(deduct:decrease) 45处置固定资产、无形资产和其他长期资产的损失(减：收益) LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets'DeductGains 46固定资产报废损失 Losses on disposal of fixed assets 47财务费用 Financial expenses 48投资损失(减：收益) Losses arising from investments(deduct:gains) 49递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50存货的减少(减：增加) Decrease in inventories(deduct:increase) 51经营性应收项目的减少(减：增加) Decrease in operating receivables(deduct:increase) 52经营性应付项目的增加(减：减少) Increare in operating payables(deduct:decrease) 53其他 Others 54经营活动产生的现金流量净额 Net cash flows from operating activities 552.不涉及现金收支的投资和筹资活动： Investing and financing activities that do not involve cash receipts and payment 56 债务转为资本 Conversion of debt into captical 57一年内到期的可转换公司债券 ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58融资租入固定资产 Fixed assets acquired under finance leases 59其他 Other 6061623.现金及现金等价物净增加情况： Net increase/(decrease) in cash and cash equivalents 63现金的期末余额 Cash at end of year 64减：现金的期初余额 Less: Cash at beginning of year 65加：现金等价物的期末余额 Plus:Cash equivalents at end of year 66减：现金等价物的期初余额 Less:Cash equivalents at beginning of year 67现金及现金等价物净增加额 Net increase/(decrease) incash and cash equivalents 68。
现金流量表中英文对照表
项目一、经营活动产生的现金流量：ITEMS1、Cash flows from operating activities 销售商品、提供劳务收到的现金收到的税费返还收到其他与经营活动有关的现金Cash received from sale of goods or rendering of servicesRefund of tax and leviesOther cash received relating to operating activitiesCash inflows from operating activities处置子公司及其他营业单位收到的现金净额Net cash received disposal subsidiary and otherbusiness units 收到其他与投资活动有关的现金 Other cash received relatingactivitiesto investing 投资活动现金流入小计Cash inflow from investment activities 购建固定资产、无形资产和其他长期资产支付的现 Cash paid to acquire fixed assets,intangible金assets & other long-term assets 投资支付的现金Cash paid to acquire investments 取得子公司及其他营业单位支付的现金净额net cash outflows of procurement of subsidiaries and other business units支付其他与投资活动有关的现金 Other cash payments relating to in v e stin gactivities投资活动现金流出小计Cash inflow from investment activities 投资活动产生的现金流量净额Net cash flows from investing activities现金流量表（CASH FLOW STATEMENT ）80000经营活动现金流入小计80000 购买商品、接受劳务支付的现金 Cash paid for goods and services 40000 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees5500支付的各项税费Payments of all types of taxes支付其他与经营活动有关的现金Other cash paid relating to operating activities经营活动现金流出小计 Cash inflows from operating activities 45500 经营活动产生的现金流量净额Net cash flows from operating activities 34500二、投资活动产生的现金流量：2、Cash flows from investing activities收回投资收到的现金Cash received from disposal of investments取得投资收益收到的现金Cash received from returns on investments 处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from disposal of fixed assets, Intangible assets & other long-term assets200000200000200000234500 补充资料Supplemental Information1. 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 P ayments56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产58)Investments in the form of fixed assets59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2. reconciliation 净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62 ）净利润62)Net profit63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 ）固定资产折旧64)Depreciation of fixed assets65 ）无形资产摊销65)Amortization of intangible a ssets损失处置固定资产，无形资产Losses on disposal of fixed assets,intangible assets66 ）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 assets68 ）财务费用68)Financial expenses69 ）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 (ordeduct:increase)200000544001501600295002000三、筹资活动产生的现金流量：吸收投资收到的现金取得借款收到的现金收到其他与筹资活动有关的现金筹资活动现金流入小计偿还债务支付的现金分配股利、利润或偿付利息支付的现金支付其他与筹资活动有关的现金筹资活动现金流出小计筹资活动产生的现金流量净额四、汇率变动对现金及现金等价物的影响3、Cash flows from financing activitiesCash received from capital contribution Cash received from borrowings Other cash received relating to financingactivitiesCash inflow from investment activities Cash repayments of amounts borrowed Cash payments for interest expenses and distribution of dividends or profitOther cash payments relating to financingactivitesCash inflow from investment activities Net cash flows from financing activities4、Effect of foreing exchange rate changes5、Netincreaseincashandcashequivalentson cash五、现金及现金等价物净增加额73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量3.net 增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物73)Increase in operating payables (ordeduct:decrease)74)Net payment on value added tax (or deduct:netreceipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78) Plus:cash equivalents at the end of the period79) Less:cash equivalents at the beginning of theperiod80) Net increase in cash and cash equivalents40000。
EXCEL现金流量表(中英文对照表)
XXXXX有限公司
Current ratio 流动比率 [A/B] Quick ratio 速动比率 [(A-C)/B] Cash ratio 现金比率[D/B] Stated in RMB 以人民币计
ASSETS 资产
Current assets 流动资产 Cash and bank 货币资金 [D] Short-term investments 短期投资 Accounts receivable 应收帐款[I] Accounts prepaid 预付账款 Other receivable 其他应收款 Inventories 存货 [C] Prepaid expenses 待摊费用 Total current assets 流动资产合计[A]
Ending 31th Jul. 2017
至2017年07月31日止
Working capital 营运资本 [A-B] Debt-to-equity ratio 产权比率 [(G+H)/F] Debt ratio 负债率[(G+H)/E]
LIABILITIES & OWNERS' EQUITY 负债和所有者权益
% of LIABILITIES负债 百分比 -
Current liabilities Short-term loans 短期借款 [H] Accounts payable 应付账款 Accounts preceivied 预收账款 Other payable 其他应付款 Payroll payable 应付工资 Taxes payable 未交税金 Accrued expenses 预提费用 Total current liabilities 流动负债合计 [B] Other liabilities 其他负债 Long-term loans 长期借款 [G] Profit payable 应付利润 Total other liabilities 其它负债合计 Total liabilities 负债合计 Paid-up capital 实收资本 Capital fund 资本公积 Surplus fund 盈余公积 Undivided profits 未分配利润 Total owners'equity 所有者权益合计 Total liabilities + Owners' Equity负债 及所有者权益总计 [F]
中英对照现金流量表
Amount of money
32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48
49 50 51
52 53 54 55 56
son in charge of Finance：
Tab：
现金流量表 Month:
Company：
Байду номын сангаас
Month:
Amount of money
The year 2011
ws Statement
Month: The year 2011 Company：RMB
NO.
Co. Name:
现金流量表 Month:
Supplementary information 1.Convert net profit to cash flow from operating activities Net profit Add：Provision for asset losses Depreciation for fixed assets Amortization of intangible assets Amortization of long-term deferred expenses Decrease of deferred expenses Increase of accrued expenses loss of disposing fixed assets，intangible assets and other long-term assets Scrap loss of fixed assets Financial expenses Investment losses Deferred tax liabilities Decrease of inventory Decrease of operation receivables Increase of operation payables Others Net cash from operating activities 2.Investing and financing activities not involved in cash Debt converted to capital Convertible bond maturity within one year Leasehold improvements increase of cash and cash equivalents Cash ending bal. Less： cash beginning bal. Add： cash equivalents' ending bal. Less： cash equivalents' beginning bal. Net increase of cash and cash equivalents
中英文对照--现金流量表
现金流量表Cash Flows Statement拟制人：时间：单位：Prepared by: Period: Unit:项目Items1.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 services02 ）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 value03 ）增值税缴纳03)added tax paid04 ）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 tax07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities08 ）分，总现金流入量08)Sub-total of cash inflows09 ）用现金支付的商品和服务09)Cash paid for goods and services10 ）用现金支付经营租赁10)Cash paid for operating leases11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12)Value added tax on purchases paid13 ）所得税的缴纳13)Income tax paid14 ）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 tax17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分，总的现金流出18)Sub-total of cash outflows19 ）净经营活动的现金流量19)Net cash flows from operating activities2.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 investments21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits22 ）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,intangible23 ）资产和其他长期资产23)assets and other long-term assets26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities27 ）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 assets28 ）和其他长期资产28)and other long-term assets29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities34 ）分，总的现金流出34)Sub-total of cash outflows35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities3.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 shares37 ）的收益，由发行债券37)Proceeds from issuing bonds38 ）的收益，由借款38)Proceeds from borrowings41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities42 ），小计的现金流入量42)Sub-total of cash inflows43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing activities45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits46 ）以现金支付的利息费用46)Cash payments of interest expenses47 ）以现金支付，融资租赁47)Cash payments for finance leases48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities52 ）分，总的现金流出52)Sub-total of cash outflows53 ）的净现金流量从融资活动53)Net cash flows from financing activities4.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 Information1.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 Payments56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产58)Investments in the form of fixed assets59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营 2.Reconciliation of Net Profit to Cash Flows from Operating 活动Activities62 ）净利润62)Net profit63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 ）固定资产折旧64)Depreciation of fixed assets65 ）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 assets66 ）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 assets68 ）财务费用68)Financial expenses69 ）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 receipts75 ）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 Equivalents76 ）的现金，在此期限结束76)cash at the end of the period77 ）减：现金期开始77)Less:cash at the beginning of the period78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents。
现金流量表中英文版
补充材料：Supplemental Information 1、将净利润调节为经营活动现金流量：Reconciliation of net profit to cash flows from operating activities 净利润 Net profit 加：计提的资产减值准备 Plus: Provision for assets 固定资产折旧 Depreciation of fixed assets 无形资产摊销 Amortisation of intangible assets 长期待摊费用摊销 Amortisation of long-term deffered expenses 待摊费用减少（减：增加）Decrease of deffered expenses (Less: addition) 预提费用增加（减：减少）Addition of accued expense (Less: decrease) 处置固定资产无形资产和其他长期资产的损失（减：收益）Losses on disposal of fixed assets,intangible assets and other long-term assets(or deduct: gain) 固定资产报废损失Losses on scrapping of fixed assets 财务费用 Finance Expense 投资损失（减：收益） Losses arsing from investment(or deduct :gain) 递延税款贷项（减：借项） Deferred tax credit(or deduct:debit) 存货的减少（减：增加）Decrease in inventories (or deduct:increase) 经营性应收项目的减少（减：增加） Decrease in operating receivables(or deduct:increase) 经营性应付项目的增加（减：减少） Increase in operating receivables(or deduct:decrease) 其他 Others 经营活动产生的现金流量净额 Net cash flows from operating activities 2、不涉及现金收支的投资和筹资活动：Investing and financing activities that do not involve in cash receipts and payments 债务转为资本 Debts transfer to capital 一年内到期的可转换公司债券 One year due convertible bonds 融资租入固定资产 Financing rent to the fixed asset 其他 Others 3、现金及现金等价物净增加情况：Net increase in cash and cash equivalents 现金的期末余额 Cash at the end of period 减：现金的期初余额 Less: cash at the beginning of the period 加：现金等价物的期末余额 Plus: cash equivalents at the end of the period 减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period 现金及现金等价物净增加额 Net increase in cash and cash equivalents
现金流量表-中英文对照版-单体
2019年度 2019
单位：人民币元 Unit: RMB yuan 2018年度 2018
法定代表人： Legal Representative:
主管会计工作负责人： Chief Accounห้องสมุดไป่ตู้ant:
会计机构负责人： Head of Accounting Department:
第 2 页，共 2 页
2019年度 2019
第 1 页，共 2 页
单位：人民币元 Unit: RMB yuan 2018年度 2018
母公司现金流量表 COMPANY STATEMENT OF CASH FLOWS
2019年1-12月 For the year ended 31 December 2019
编制单位: 【】股份有限公司 Prepared by: 【】Co., Ltd.
项目 Item 偿还债务支付的现金 Repayments for debts 分配股利、利润或偿付利息支付的现金 Cash payments for distribution of dividends or profit and interest expenses 支付其他与筹资活动有关的现金 Cash payments relating to other financing activities 筹资活动现金流出小计 Subtotal of cash outflows 筹资活动产生的现金流量净额 Net cash flows from financing activities 四、汇率变动对现金及现金等价物的影响 4. EFFECT OF EXCHANGE RATE CHANGES ON CASH AND CASH EQUIVALENTS 五、现金及现金等价物净增加额 5. 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 6. CASH AND CASH EQUIVALENTS AT END OF YEAR
现金流量表中英文(cash flow statement)
22 23
Cash received from investment Net cash received from disposal of fixed assets,intangible assets and 处置固定资产、无形资产和其他长期资产所收回的现金净额 other long-term assets. Other cash recived relating to 收到的其他与投资活动有关的现金 operating activities 现金流入小计 Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets and other 购建固定资产、无形资产和其他长期资产所支付的现金 long-term assets. 投资所支付的现金 支付的其他与投资活动有关的现金 现金流出小计 投资活动产生的现金流量净额 三、筹资活动产生的现金流量： 吸收投资所收到的现金 取得借款所收到的现金 收到的其他与筹资活动有关的现金 现金流入小计 偿还债务所支付的现金 Cash paid for investments Other cash paid relating to operating activities Sub-total of cash outflow Net cash flows from investing activities 3.Cash flows from financing activities Cash received from investors Cash from borrowings Other cash received relating to financing activities Sub-total of cash inflows
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现金流量表中文项目現金流量表英文項目
合并现金流量表Consolidated Statements of Cash Flows
现金流量表Statements of Cash Flows
营业活动之现金流量：Cash flows from operating activities:
本期净利(净损) Net income (loss)
调整项目：Adjustments to reconcile net income (loss) to net cash provided
by operating activities:
递延所得税Deferred income tax expense (benefit)
联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliate accounts
折旧费用Depreciation
各项摊提Amortization
备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts
备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts
存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss
权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net
采权益法之现金股利Cash dividends from investee's company under equity method
应付利息补偿金Accrued premiums
汇率变动影响数Foreign exchange adjustments
已实现销货损失(利益) Realized gain (loss) from sale
未实现销货损失(利益) Unrealized gain (loss) from sale
短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term
investments
已实现投资损失(利益)净额Realized investment losses, net
出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net
出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net
出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment, net
报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable
应收票据减少(增加) Decrease (increase) in notes receivable
其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable
催收款减少(增加) Decrease (increase) in uncollectible receivable
存货减少(增加) Decrease (increase) in inventories
预付款项减少(增加) Decrease (increase) in prepaid accounts
其它流动资产减少(增加) Decrease (increase) in other current assets
应付帐款增加(减少) Increase (decrease) in accounts payable
应付票据增加(减少) Increase (decrease) in notes payable
其它应付帐款、票据增加(减少) Increase(decrease) in other accounts、notes payable
应付所得税增加(减少) Increase (decrease) in income tax payable
应付费用增加(减少) Increase (decrease) in accrued expenses
递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net
.
应计退休金负债增加(减少) Increase (decrease) in pension liabilities
其它流动负债增加(减少) Increase (decrease) in other current liabilities
其它Others
营业活动之净现金流入(流出) Cash provided by (used in) operating activities
投资活动之现金流量：Cash flows from investing activities:
处分(出售)固定资产价款Proceeds from sale of property, plant and equipment
固定资产保险理赔款Proceeds from insurance compensation for property, plant and
equipment
处分(出售)闲置资产价款Proceeds from disposal of idle assets
增购固定资产Additions to property, plant and equipment
取得短期投资Acquisition of short-term investments
取得长期投资Acquisition of long-term investments
处分(出售)短期投资价款Sale of short-term investments
处分(出售)长期投资价款Sale of long-term investments
收回长期投资价款Repayment of long-term investments
质押定存单净减少(增加) Decrease (increase) in pledged time deposits
递延费用净减少(增加) Decrease (increase) in deferred expenses
合并产生之现金流入Cash received through merger
受限制资产净减少(增加) Decrease (increase) in restricted assets
存出保证金净减少(增加) Decrease (increase) in refundable deposits
其它资产净减少(增加) Decrease (increase) in other assets
其它Others
投资活动之净现金流入(流出) Cash provided by (used in) investing activities
融资活动之现金流量：Cash flows from financing activities:
短期借款增加(减少) Increase (decrease) in short-term loans
应付短期票券增加(减少) Increase (decrease) in commercial paper payable
长期借款增加(减少) Increase (decrease) in long-term loans
应付公司债增加(减少) Increase (decrease) in bonds payable
现金增资Issuance of common stock for cash
支付董监事酬劳Directors’ remuneration
发放员工红利Employees’ bonuses
支付现金股利Cash dividends paid
库藏股减少(增加) Decrease (increase) in treasury stock
其它Others
融资活动之净现金流入(流出)：Cash provided by (used in) financing activities
汇率变动现金影响数Effects of exchange rate change on cash
本期现金及约当现金净增加(减少)数Net increase (decrease) in cash and cash equivalents
期初现金及约当现金余额Cash and cash equivalents at beginning of year
期末现金及约当现金余额Cash and cash equivalents at end of year
本期支付之现金Cash paid during the period for:
.
支付利息(不含利息资本化) Interest
支付所得税Income taxes
其它Others。