(完整版)财务报表英文翻译大全(2)
财务报表英文翻译大全
Total liabilities
固定资产清理
Disposal of fixed assets
固定资产ห้องสมุดไป่ตู้计
Sub-total of fixed assets
所有者权益（或股东权益）
Owner’s (Stockholders’) equity
无形资产及其他资产
Intangible and other assets
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
Cash received from investment by others
借款所收到的现金
Cash received from borrowings
其他流动负债
Other current liabilities
长期投资:
Long-term investments:
长期股权投资
Long-term equity investment
流动负债合计
Sub-total of current liabilities
长期债权投资
Long-term debt investment
项目
Item
行次
Line No.
本月数
Current month
本年累计数
Current yearaccumulative
一、主营业务收入
I. Revenue from main operations
减：主营业务成本
Less: Cost of main operations
主营业务税金及附加
Taxes and surcharges for main operations
财务报表英文翻译 Financial Statement
资产负债表Statement of Financial Position（一）一、资产ASSETS流动资产：Current assets货币资金Cash and cash equivalents （现金和现金等价物）结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivables买入返售金融资产Buying back the sale of financial assets存货Inventories其中：原材料Raw materials库存商品（产成品）Finished goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets其中：内部银行Including：In-house bank流动资产合计Total current assets非流动资产：Non-current assets发放贷款及垫款Loans and payments可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized 非流动资产合计Total non-current assets资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：Current liabilities短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance卖出回购金融资产款Funds from sales of financial assets with repurchase agreement应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基金Including：Bonus and welfare fund for staff and workers 应交税费Taxes and surcharges payable其中：应交税金Including：Taxes payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债Other current liabilities其中：内部银行Including：In-house bank流动负债合计TOTAL CURRENT LIABILITIES非流动负债：Non-current liabilities长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Estimated Liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities其中：特准储备基金Including：Authorized reserve fund非流动负债合计Total non-current liabilities负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）Owners’ equity (or shareholders' equity)实收资本（或股本）Paid-up capital（or share 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 capital减：已归还投资Less：Investment returned实收资本净额Net paid-up capital资本公积Capital reserves减：库存股Treasury stock专项储备Special reserves盈余公积Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment 一般风险准备Provision for normal risks未分配利润Retained earnings/Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益Minority shareholders' equity (B/S)所有者权益合计Total owners’ equity负债和所有者权益总计Total liabilities and owners’ equity资产负债表Statement of Finance Position（二）一、资产ASSETS流动资产: Current assets货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收利息Interests receivable应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Low priced and easily worn article一年内到期的非流动资产Non-current assets maturing/due within one year其他流动资产Other current assets流动资产合计Total current assets非流动资产：Non-current assets可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计Total current assets资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：Current liabilities短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables 应交税费Taxes and surcharges payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities非流动负债：Non current长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计Total non-current liabilities负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：Owners’ equity (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本Collective capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计Total owners’ equity (or shareholders’ equity)负债和所有者权益（或股东权益）总计Total liabilities and owners’ equity利润表Profit Statement一、营业总收入Overall sales/Overall income营业收入Including: Sales/Income from operations其中：主营业务收入Sales/Income from main business其他业务收入Sales/Income from other business利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中：营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表Cash Flow Statement一、经营活动产生的现金流量Cash flows from operating activities1. 销售商品、提供劳务收到的现金Cash received from the sales of goods and therendering of services2. 客户存款和同业存放款项净增加额Net increase in deposits from customers andplacements from corporations in the same industry3. 向中央银行借款净增加额Net increase in loan from central bank4. 向其他金融机构拆入资金净增加额Net increase in funds borrowed from otherfinancial institutions5. 收到原保险合同保费取得的现金Cash premiums received on original insurancecontracts6. 收到再保险业务现金净额Cash received from re-insurance business7. 保户储金及投资款净增加额Net increase in deposits and investments frominsurers8. 处置交易性金融资产净增加额Net increase in disposal of trading financial assets9. 收取利息、手续费及佣金的现金Interest, handling charges and commissionsreceived10. 拆入资金净增加额Net increase in funds deposit11. 回购业务资金净增加额Net increase in repurchase business funds12. 收到的税费返还Receipts of tax refunds13. 收到其他与经营活动有关的现金Other cash received relating to operatingactivitiesa) 其中：企业内部银行收到的现金Including: Cash received by in-house bank14. 经营活动现金流入小计Sub-total of cash inflows from operating activities15. 购买商品、接受劳务支付的现金Cash payments for goods purchased andservices received16. 客户贷款及垫款净增加额Net increase in loans and payments on behalf17. 存放中央银行和同业款项净增加额Net increase in deposits with centre bank andinterbank18. 支付原保险合同赔付款项的现金Payments of claims for original insurancecontracts19. 支付利息、手续费及佣金的现金Interests, handling charges and commissionspaid20. 支付保单红利的现金Commissions on insurance policies paid21. 支付给职工以及为职工支付的现金Cash payments to and on behalf ofemployees22. 支付的各项税费Payments of all types of taxes23. 支付其他与经营活动有关的现金Other cash payments relating to operatingactivities24. 经营活动现金流出小计Sub-total of cash outflows from operating activities25. 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 investing activities1. 收回投资收到的现金Cash received from disposals and withdraw on investment2. 取得投资收益收到的现金Cash received from returns on investments3. 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 fromdisposals of fixed assets, intangible assets and other long-term assets4. 处置子公司及其他营业单位收到的现金净额Net cash received from disposals ofsubsidiaries and other business units5. 收到其他与投资活动有关的现金Other cash received relating to investingactivities6. 投资活动现金流入小计Sub-total of cash inflows from investing activities7. 购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquireand construct fixed assets, intangible assets and other long-term assets8. 投资支付的现金Cash payments to acquire investments9. 质押贷款净增加额Net increase in secured loans10. 取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitionsof subsidiaries and other business units11. 支付的其他与投资活动有关的现金Other cash payments relating to investingactivities12. 投资活动现金流出小计Sub-total of cash outflows from investing activities13. 投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities1. 吸收投资所收到的现金Cash received from investors in making investment inthe enterprise2. 其中：子公司吸收少数股东投资收到的现金Including: Cash received from issuingshares of minority shareholders3. 取得借款所收到的现金Cash received from borrowings4. 发行债券收到的现金Proceeds from issuance of bonds5. 收到的其他与筹资活动有关的现金Other cash received relating to financingactivities6. 筹资活动现金流入小计Sub-total of cash outflows from financing activities7. 偿还债务所支付的现金Cash repayments of amounts borrowed8. 分配股利、利润或偿付利息所支付的现金Cash payments for distribution ofdividends or profits, or cash payments for interest expenses9. 其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies paycash to minority shareholders for interest expenses and distribution of dividendsor profit10. 支付的其他与筹资活动有关的现金Other cash payments relating to financingactivities11. 筹资活动现金流出小计Sub-total of cash outflows from financing activities12. 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Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus: Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period七、其他项目 Others Item1. 行次Line2. 金额Amount3. 项目Item4. 本月实际Actual for this month5. 去年同期The corresponding period of last year6. 本年累计Accumulative total for this year。
财务报表英文翻译
资产负债表（一）一、资产ASSETS流动资产：CURRENT ASSETS货币资金Cash and cash equivalents结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivables买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw materials库存商品（产成品）Finished goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets其中：内部银行Including：In-house bank流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement 应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基Including：Bonus and welfare fund for staff and workers应交税费Taxes and surcharges payable其中：应交税金Including：Taxes payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities其中：内部银行Including：In-house bank流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Estimated Liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities其中：特准储备基金Including：Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY（or shareholders' equity）实收资本（或股本）Paid-up capital（or share 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 capital减：已归还投资Less：Investment returned实收资本净额Net paid-up capital资本公积Capital reserves减：库存股Treasury stock专项储备Special reserves盈余公积Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment一般风险准备Provision for normal risks未分配利润Retained earnings/Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益Minority shareholders' equity (B/S)所有者权益合计TOTAL OWNERS' EQUITY负债和所有者权益总计TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表（二）一、资产ASSETS流动资产: CURRENT ASSETS货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Consumbles一年内到期的非流动资产Non-current assets maturing/due within one year 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables应交税费Taxes and surcharges payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本Collateral capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入Overall sales/Overall income其中：营业收入Including: Sales/Income from operations/Income from operations 其中：主营业务收入Sales/Income from main business/Income from main business 其他业务收入Sales/Income from other business/Income from other business 利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中：营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values 投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company 少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表（都要校对一下）一、经营活动产生的现金流量Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增加额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Interest, handling charges and commissions received拆入资金净增加额Net increase in funds deposit回购业务资金净增加额Net increase in repurchasement business funds收到的税费返还Receipts of tax refunds收到其他与经营活动有关的现金Other cash received relating to operating activities 其中：企业内部银行收到的现金Including: Cash received by in-house bank经营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金Payments of claims for original insurance contracts支付利息、手续费及佣金的现金Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees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 payments relating to operating activities经营活动现金流出小计Sub-total of cash outflows from operating activities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 investing activities收回投资收到的现金Cash received from disposals and withdraw on investment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 disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额Net cash received from disposals of subsidiariesand other business units收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计Sub-total of cash outflows from investing activities投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计Sub-total of cash outflows from financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计Sub-total of 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、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period本月实际Actual for this month去年同期The corresponding period of last year本年累计Accumulative total for this year行次Line金额Amount项目Item。
财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)
资产负债表Balance Sheet编制单位: ______年______月________日单位: 元第 1 页共21 页第 2 页共21 页第 3 页共21 页利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元第17 页共21 页第18 页共21 页分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元第19 页共21 页信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee第20 页共21 页押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润第21 页共21 页。
财务报表英文翻译
资产负债表（一）一、资产ASSETS流动资产：CURRENT ASSETS货币资金Cash and cash equivalents结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivables买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw materials库存商品（产成品）Finished goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets其中：内部银行Including：In-house bank流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement 应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基Including：Bonus and welfare fund for staff and workers应交税费Taxes and surcharges payable其中：应交税金Including：Taxes payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities其中：内部银行Including：In-house bank流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Estimated Liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities其中：特准储备基金Including：Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY（or shareholders' equity）实收资本（或股本）Paid-up capital（or share 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 capital减：已归还投资Less：Investment returned实收资本净额Net paid-up capital资本公积Capital reserves减：库存股Treasury stock专项储备Special reserves盈余公积Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment一般风险准备Provision for normal risks未分配利润Retained earnings/Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益Minority shareholders' equity (B/S)所有者权益合计TOTAL OWNERS' EQUITY负债和所有者权益总计TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表（二）一、资产ASSETS流动资产: CURRENT ASSETS货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Consumbles一年内到期的非流动资产Non-current assets maturing/due within one year 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables应交税费Taxes and surcharges payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本Collateral capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入Overall sales/Overall income其中：营业收入Including: Sales/Income from operations/Income from operations 其中：主营业务收入Sales/Income from main business/Income from main business 其他业务收入Sales/Income from other business/Income from other business 利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中：营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values 投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company 少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表（都要校对一下）一、经营活动产生的现金流量Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增加额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Interest, handling charges and commissions received拆入资金净增加额Net increase in funds deposit回购业务资金净增加额Net increase in repurchasement business funds收到的税费返还Receipts of tax refunds收到其他与经营活动有关的现金Other cash received relating to operating activities 其中：企业内部银行收到的现金Including: Cash received by in-house bank经营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金Payments of claims for original insurance contracts支付利息、手续费及佣金的现金Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees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 payments relating to operating activities经营活动现金流出小计Sub-total of cash outflows from operating activities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 investing activities收回投资收到的现金Cash received from disposals and withdraw on investment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 disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额Net cash received from disposals of subsidiariesand other business units收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计Sub-total of cash outflows from investing activities投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计Sub-total of cash outflows from financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计Sub-total of 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、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period本月实际Actual for this month去年同期The corresponding period of last year本年累计Accumulative total for this year行次Line金额Amount项目Item。
财务报表英文翻译大全
资产负债表Balance Sheet编制单位:______年______月________日单位: 元Prepared by: Month:_______Date:_______Year Monetary unit:_______利润表Income Statement编制单位：______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan资产减值准备明细表Statement of Provision for Impairment of Assets编制单位： 年度 单位: 元Prepared by:Period:_________ Monetary unit: RMB Yuan注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan应交增值税明细表VAT Payable Movement Table编制单位： 年度 单位: 元Prepared by:Period:_________ Monetary unit: RMB Yuan利润分配表Statement of Profit Distribution编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMBYuan分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan不可见预费contingencies信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润。
财务报表中英文
新会计准则下的英文版的会计报表一、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Cash and Cash Equivalents短期投资Short-term 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 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year减：短期投资跌价准备Deduct: Falling Price Reserve for Short-term Investment短期投资净额Net Value of Short-term Investment应收票据Notes Receivable应收股利Dividends Receivable应收利息Interest Receivable应收账款Accounts Receivable减：应收账款坏账准备Deduct: Bad Debt Reserve for Accounts Receivable应收账款净额Net Value of Accounts Receivable其他应收款Other Receivable减：其他应收款坏账准备Deduct: Bad Debt Reserve for Other Receivable其他应收款净额Net Value 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Deduct: Inventory Falling Price Reserve存货净额Net Value 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 Investment on Bonds Due within One Year一年内到期的应收融资租赁款Financial Lease Receivable 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 Investment on Stocks委托贷款Entrusted Loan长期债权投资Long-term Investment on Bonds长期投资合计Total Long-term Investment减：长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Stocks减：长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment onBonds减：委托贷款减值准备Deduct: Depreciation Reserve for Entrusted Loan长期投资净额Net Value of Long-term Investment其中：合并价差Include: Cost-Book Value Differentials固定资产Fixed Assets固定资产原值 Original Value of Fixed Asset减：累计折旧Deduct: Accumulated Depreciation固定资产净值Net Value of Fixed Assets减：固定资产减值准备Deduct: Depreciation Reserve for Fixed Assets固定资产净额Net Value of Fixed Assets工程物资Project Goods and Material在建工程Construction in Progress减：在建工程减值准备Deduct:Depreciation Reserve for Construction in Progress 在建工程净额Net Value of Construction in Progress固定资产清理Disposal of Fixed Assets固定资产合计Total Fixed Assets无形资产及其他资产 Intangible Assets & Other Assets无形资产Intangible Assets减：无形资产减值准备Deduct: Depreciation Reserve for Intangible Assets无形资产净额Net Value of Intangible Assets长期待摊费用Long-term Deferred Expense融资租赁——未担保余值Financial Lease – Unguaranteed Residual Values融资租赁——应收融资租赁款Financial Lease –Financial Lease Receivable其他长期资产Other Long-term Assets无形及其他长期资产合计Total of Intangible Assets & Other Assets递延税项Deferred Tax递延税款借项Deferred Tax Debits资产总计Total Assets负债及所有者（或股东）权益Liability & Owners’ (Shareholders) 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Unearned Receivable预收账款Deposit Received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 Accrued Liabilities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Special Payable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 Equity所有者权益（或股东权益）Owners’ (Shareholders) Equity实收资本（或股本）Paid-in Capital减；已归还投资Deduct: Investment Returned实收资本（或股本）净额Net Value of Paid-in Capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Legal Public Welfare Fund未确认投资损失Unrealized Investment Losses未分配利润Undistributed Profits其中：本年利润Include: Current Year Profit外币报表折算差额 Converted Difference in Foreign Currency Statements所有者（或股东）权益合计Total Owners’ (Shareholders) Equity负债及所有者（或股东）权益合计Total Liability & Owners’ (Shareholders) Equity三、利润及利润分配表Profit and Statement of Profit Distribution主营业务收入Prime Operating Revenue减：主营业务成本Deduct: Cost of Prime Operating主营业务税金及附加 Tax and Associated Charge for Prime Operating 主营业务利润（亏损以―—‖填列） Prime Operating Profit (— means loss) 加：其他业务收入Add: Other Operating Revenue减：其他业务支出Deduct: Other Operating Expense减：营业费用Operating Expenses管理费用Administrative Expenses财务费用Finance Charge营业利润（亏损以―—‖填列）Operating Profit ( - means loss)加：投资收益（亏损以―—‖填列）Add: Investment Income补贴收入 Subsidize Revenue营业外收入Non-Operating Income减：营业外支出Deduct: Non-Operating Expense利润总额（亏损总额以―—‖填列）Total Profit ( - means loss)减：所得税Deduct: Income Tax少数股东损益Minority Gain and Loss加：未确认投资损失Add: Unrealized Investment Losses 净利润（净亏损以―—‖填列）Net Profit ( - means loss)加：年初未分配利润Add: Undistributed Profits at the Beginning of the Year其他转入Other Transfer-in可供分配的利润Profit Available for Distribution (- means loss) 减：提取法定盈余公积Deduct: Withdrawal Legal Surplus提取法定公益金Withdrawal Legal Public Welfare Fund提取职工奖励及福利基金Withdrawal Stuff and W orkers’ Bonus and Welfare Fund提取储备基金Withdrawal Reserve Fund提取企业发展基金Withdrawal Reserve for Business Expansion利润归还投资Profit Capitalized on Return of Investment 可供投资者分配的利润Profit Available for O wners’ Distribution 减：应付优先股股利Deduct: Preferred Stock Dividends Payable 提取任意盈余公积Withdrawal Other Common Accumulation Fund应付普通股股利Common Stock Dividends Payable转作资本（或股本）的普通股股利Common Stock Dividends Change to Assets (or Stock)未分配利润Undistributed Profit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 of Accounting Policies4．会计估计变更增加（或减少）利润总额Increase (Decrease) in Profit Due to Changes of Accounting Estimates5．债务重组损失Losses from Debt Restructuring现金流量表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 and Levies收到的其他与经营活动有关的现金Other Cash Received Relating to 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 Commodities and 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Payments of All Types of Taxes支付的其他与经营活动有关的现金 Other Cash Paid Relating to 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 Flows from Operating Activities二、投资活动产生的现金流量：Cash Flow from Investment 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 Returns on Investments 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 Other Cash Received Relating to Investment 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 Other Cash Payments Relating to Investment 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 Investment 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Cash Repayments of Amount Borrowed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 Other Cash Payments Relating to 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 Exchange Rate Changes on Cash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Add: Provision of Asset Impairment固定资产折旧Depreciation of 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（减：增加）Decrease in Deferred Expenses (deduct: increase) 预提费用增加（减：减少）Increase in Accrued Expenses (deduct: 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 (Deduct: Gains)固定资产报废损失Losses on Disposal of Fixed Assets财务费用Financial Expense (Income)投资损失（减、收益）Losses Arising from Investments (Deduct: Gains) 递延税款贷款（减、借项）Deferred Tax Credit (Deduct: Debit)存货的减少（减、增加）Decrease in Inventories经营性应收项目的减少（减、增加）Decrease in Receivable under Operating Activities (Deduct: Increase)经营性应付项目的增加（减、减少）Increase in Payables under Operating Activities (Deduct: Decrease)其他Others经营活动产生的现金流量净额Net Cash Flow from Operating Activities 2.不涉及现金收支的投资和筹资活动：Investment 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 Financial 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Deduct: 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Deduct: 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。
财务报表英文翻译
资产负债表（一）一、资产 ASSETS流动资产：CURRENT ASSETS货币资金 Cash and cash equivalents结算备付金 Provision of settlement fund拆出资金 Funds lent交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable预付款项 Advances to suppliers应收保费 Insurance premiums receivable应收分保账款 Cession premiums receivable应收分保合同准备金 Provision of cession receivable应收利息 Interests receivable其他应收款 Other receivables买入返售金融资产 Recoursable financial assets acquired存货 Inventories其中：原材料Raw materials库存商品（产成品） Finished goods一年内到期的非流动资产 Non-current assets maturing within one year 其他流动资产 Other current assets其中：内部银行 Including：In-house bank流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款 Loans and payments可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 Long-term equity investments投资性房地产 Investment real estates固定资产（固定资产原价） Fixed assets（Original value of fixed assets）减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets在建工程 Construction in progress工程物资 Project materials固定资产清理 Disposal of fixed assets生产性生物资产 Productive biological assets油气资产 Oil and natural gas assets无形资产 Intangible assets开发支出 Development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred income tax assets其他非流动资产 Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized非流动资产合计 TOTAL NON-CURRENT ASSETS资产总计 TOTAL ASSETS二、负债 LIABILITIES流动负债： CURRENT LIABILITIES短期借款 Short-term borrowings向中央银行借款 Borrowings from central bank吸收存款及同业存放 Deposits from customers and interbank拆入资金 Deposit funds交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项Payments received in advance卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement应付手续费及佣金 Handling charges and commissions payable应付职工薪酬 Employee benefits payable其中：应付工资 Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基 Including：Bonus and welfare fund for staff and workers应交税费 Taxes and surcharges payable其中：应交税金 Including：Taxes payable应付利息 Interests payable应付股利 Dividends payable其他应付款 Other payables应付分保账款 Cession insurance premiums payable保险合同准备金 Provision for insurance contracts代理买卖证券款 Funds received as agent of stock exchange代理承销证券款 Funds received as stock underwrite一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liabilities其中：内部银行 Including：In-house bank流动负债合计 TOTAL CURRENT LIABILITIES非流动负债： NON-CURRENT LIABILITIES长期借款 Long-term borrowings应付债券 Debt securities issued长期应付款 Long-term payables专项应付款 Specific item payable预计负债Estimated Liabilities递延所得税负债 Deferred tax liabilities其他非流动负债 Other non-current liabilities其中：特准储备基金 Including：Authorized reserve fund非流动负债合计 TOTAL NON-CURRENT LIABILITIES负债合计 TOTAL LIABILITIES三、所有者权益（或股东权益）： OWNERS' EQUITY（or shareholders' equity）实收资本（或股本）Paid-up capital（or share 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 capital减：已归还投资 Less：Investment returned实收资本净额Net paid-up capital资本公积 Capital reserves减：库存股 Treasury stock专项储备 Special reserves盈余公积 Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金 Enterprise expansion fund利润归还投资Profits capitalized on return of investment 一般风险准备 Provision for normal risks未分配利润 Retained earnings/Undistributed profits外币报表折算差额 Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益 Minority shareholders' equity (B/S)所有者权益合计 TOTAL OWNERS' EQUITY负债和所有者权益总计 TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表（二）一、资产 ASSETS流动资产: CURRENT ASSETS货币资金 Cash and cash equivalents交易性金融资产 Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable减：坏帐准备 Less：Provision for bad debts预付款项 Advances to suppliers应收利息 Interests receivable应收股利 Dividends receivable其他应收款 Other receivables存货 Inventories其中：原材料 Including：Raw materials库存成品及商品 Inventory of finished goods低值易耗品 Consumbles一年内到期的非流动资产 Non-current assets maturing/due within one year 其他流动资产 Other current assets流动资产合计 TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS可供出售金融资产 Available-for-sale financial assets持有至到期投资 Held-to-maturity investments长期应收款 Long-term receivables长期股权投资 long-term equity investments投资性房地产 Investment real estate固定资产（固定资产原价） Fixed assets（Original value of fixed assets）减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets在建工程 Construction in progress工程物资 Project materials固定资产清理 Disposal of fixed assets生产性生物资产 Productive biological assets油气资产 Oil and natural gas assets无形资产 Intangible assets开发支出 Development costs商誉 Goodwill长期待摊费用 Long-term deferred expenses递延所得税资产 Deferred income tax assets其他非流动资产 Other non-current assets非流动资产合计 TOTAL NON-CURRENT ASSETS资产总计 TOTAL ASSETS二、负债 LIABILITIES流动负债： CURRENT LIABILITIES短期借款 Short-term borrowings交易性金融负债 Financial assets held for liabilities应付票据 Notes payable应付账款 Accounts payable预收款项Payments received in advance应付职工薪酬 Employee benefits payable/Staff remuneration payables应交税费 Taxes and surcharges payable应付利息 Interests payable应付股利 Dividends payable其他应付款 Other payables一年内到期的非流动负债 Non-current liabilities maturing within one year其他流动负债 Other current liabilities流动负债合计 TOTAL CURRENT LIABILITIES非流动负债： NON-CURRENT LIABILITIES长期借款 Long-term borrowings应付债券 Debt securities issued长期应付款 Long-term payables专项应付款 Specific item payable预计负债 Provisions for liabilities递延所得税负债 Deferred income tax liabilities其他非流动负债 Other non-current liabilities非流动负债合计 TOTAL NON-CURRENT LIABILITIES负债合计 TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本 Collateral capital法人资本Legal person's capital个人资本 Personal capital外商资本 Foreign capital资本公积 Capital reserves减：库存股 Treasury stock盈余公积 Surplus reserves未分配利润 Retained earnings/Undistributed profit所有者权益（或股东权益）合计 TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计 TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入 Overall sales/Overall income其中：营业收入 Including: Sales/Income from operations/Income from operations 其中：主营业务收入Sales/Income from main business/Income from main business其他业务收入 Sales/Income from other business/Income from other business利息收入 Interests income已赚保费 Insurance premiums earned手续费及佣金收入 Handling charges and commissions income二、营业总成本 Overall costs其中：营业成本 Including: Costs of operations其中：主营业务成本 Costs of main business其他业务成本 Costs of other business利息支出 Interests expenses手续费及佣金支出 Handling charges and commissions expenses退保金 Refund of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额 Net provision for insurance contracts保单红利支出 Commissions on insurance policies分保费用 Cession charges营业税金及附加 Taxes and surcharges on operations销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中：业务招待费 Entertainment expenses/Business entertainment研究与开发费 Research and development costs财务费用 Financial expenses其中：利息支出 Interests expenses利息收入 Interests income汇兑净损失 Foreign exchange net loss资产减值损失 Impairment loss on assets加：公允价值变动收益（损失以“－”号填列） Plus: Gain or loss from changes in fair values投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions 三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入 Plus: Non-operating profit其中：非流动资产处置利得 Gain from disposal of non-current assets非货币性资产交换利得 Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出 Less: Non-operating expenses其中：非流动资产处置损失 Loss from disposal of non-current assets非货币性资产交换损失 Loss from exchange of non-monetary assets债务重组损失 Loss of debt restructuring四、利润总额（亏损总额以“－”号填列） Profit before tax加：应弥补亏损Loss to cover减：所得税费用 Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润 Among which: Net profit recognized before the merger归属于母公司所有者的净利润 Net profit attributable to shareholders of parentcompany少数股东损益Minority interest income六、每股收益： Earnings per share (EPS)基本每股收益 Basic EPS稀释每股收益 Diluted EPS七、其他综合收益 Other comprehensive income八、综合收益总额 Total comprehensive income归属于母公司所有者的综合收益总额 Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额 Total comprehensive income attributable to minority shareholders现金流量表（都要校对一下）一、经营活动产生的现金流量 Cash flows from operating activities销售商品、提供劳务收到的现金 Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额 Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额 Net increase in loan from central bank向其他金融机构拆入资金净增加额 Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额 Cash received from re-insurance business保户储金及投资款净增加额 Net increase in deposits and investments from insurers 处置交易性金融资产净增加额 Net increase in disposal of trading financial assets 收取利息、手续费及佣金的现金 Interest, handling charges and commissions received 拆入资金净增加额 Net increase in funds deposit回购业务资金净增加额 Net increase in repurchasement business funds收到的税费返还 Receipts of tax refunds收到其他与经营活动有关的现金 Other cash received relating to operating activities 其中：企业内部银行收到的现金 Including: Cash received by in-house bank经营活动现金流入小计 Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金 Cash payments for goods purchased and services received客户贷款及垫款净增加额 Net increase in loans and payments on behalf存放中央银行和同业款项净增加额 Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金 Payments of claims for original insurance contracts 支付利息、手续费及佣金的现金 Interests, handling charges and commissions paid 支付保单红利的现金 Commissions on insurance policies paid支付给职工以及为职工支付的现金 Cash payments to and on behalf of employees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 payments relating to operating activities经营活动现金流出小计 Sub-total of cash outflows from operating activities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 investing activities收回投资收到的现金 Cash received from disposals and withdraw on investment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 disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额 Net cash received from disposals of subsidiaries and other business units收到其他与投资活动有关的现金 Other cash received relating to investing activities 投资活动现金流入小计 Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金 Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金 Cash payments to acquire investments质押贷款净增加额 Net increase in secured loans取得子公司及其他营业单位支付的现金净额 Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计 Sub-total of cash outflows from investing activities投资活动产生的现金流量净额 Net cash flows from investing activities三、筹资活动产生的现金流量 Cash flows from financing activities吸收投资所收到的现金 Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金 Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金 Cash received from borrowings发行债券收到的现金 Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计 Sub-total of cash outflows from financing activities偿还债务所支付的现金 Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金 Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润 Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit 支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计 Sub-total of 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、汇率变动对现金及现金等价物的影响 Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额 Net increase in cash and cash equivalents加：期初现金及现金等价物余额 Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额 Cash and cash equivalents at end of period本月实际 Actual for this month去年同期 The corresponding period of last year本年累计 Accumulative total for this year行次 Line金额 Amount项目 Item。
(财务报表管理)中英文对照财务报表常用单词
中英文对照财务报表（有何谬误，欢迎指正）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Amongit: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 administrativeexpenses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本文来自: 人大经济论坛会计与财务管理版，详细出处参考：/bbs/viewthr ead.php?tid=335564&page=1会计要素的计量属性basis of measurement历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash银行账户bank account现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables 可供出售金融资产available-for-sale financial assets减值impairment减值损失impairment lossChap. 4存货inventory存货的种类：Classification of inventory 原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets 固定资产减值准备allowance ofimpairments on capital assets Chap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name 著作权copyright特许权franchise rights土地使用权rights of using land Chap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetaryassets exchange商业实质commercial substance Chap. 10资产减值assets impairment估计evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流动负债current liabilities非流动负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bond Chap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润distributed profit Chap. 13完工百分比法percentage of completion method建造合同construction contract直接法direct method间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutruction Chap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差别permanent difference暂时性差别temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilities Chap. 21外币折算translation of foreigncurrency外币交易foreign currency transactions外币财务报表折算translation of foreign currency financial statement 即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease 售后租回sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date 调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation以前年度损益调整retained earnings--prior year adjustment Undistributed profit—prior yearadjustmentChap. 25企业合并corporate combination长期股权投资long-term investment--shareInvestment in subsidiary *** Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。
财务报表英文翻译大全
资产负债表Balance Sheet编制单位:______年______月________日单位: 元Prepared by: Month:_______Date:_______Year Monetaryunit:_______利润表Income Statement编制单位：______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位:元Prepared by: Period:_________ Monetary unit: RMB Yuan资产减值准备明细表Statement of Provision for Impairment of Assets编制单位：年度单位:元Prepared by: Period:_________ Monetary unit: RMB Yuan注：根据财会200310号文件规定;此表已变动;请参见第404-407页..Note: This statement has been revised according to CaiKuai 2003No. 10 by the Ministry of Finance. Please refer to page 404 to 407for details.所有者权益或股东权益增减变动表Statement of Changes in Owner’s Stockholder’s Equity编制单位：年度单位:元Prepared by: Period:_________ Monetary unit: RMB Yuan应交增值税明细表VAT Payable Movement Table编制单位：年度单位:元Prepared by: Period:_________ Monetary unit: RMB Yuan利润分配表Statement of Profit Distribution编制单位：年度单位: 元Prepared by: Period:_________Monetary unit: RMB Yuan分部报表业务分部Business Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan分部报表地区分部Geographical Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan。
财务报表英文翻译大全
资产负债表Balance Sheet编制单位: ______年______月________日单位: 元利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Y uanNote: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元不可预见费contingencies信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润。
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&Equity2.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 profit3.现金流量表Cash Flows Statement项目Items1.cash 流量从经营活动： 1.Cash Flows from Operating Activities: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&Equity2.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 profit3.现金流量表Cash FlowsStatement项目Items1.cash 流量从经营活动：1.Cash Flows from Operating Activities: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&Equity2.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 profit3.现金流量表Cash FlowsStatement项目Items1.cash 流量从经营活动：1.Cash Flows from Operating Activities: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&Equity2.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 profit3.现金流量表Cash FlowsStatement。
财务报表英文翻译大全
资产负债表Bala nee Sheet 编制单位：单位:元利润表In come Stateme nt编制单位： ______ 年_________________ 月 ________ 日单位：元Prepared by: Month: _______ Date: ______ Year Mon etary unit: RMBYua n补充资料 Supplementary information:现金流量表Cash Flow Stateme nt编制单位：年度单位：元Prepared by: Period: _________ Mon etary un it: RMBYua n资产减值准备明细表Stateme nt of Provisio n for Impairme nt of Assets编制单位：年度单位：元Yuan项目Item 年初余额Beginningbala nee本年增加数本年转回数年末余额In crease forcurre nt yearReversal forcurre nt yearEn di ngbala一、坏账准备合计I. Total amounts of bad debts provided其中：应收账款In cludi ng: Acco unts receivable其他应收款Other receivables二、短期投资跌价准备合计II. Total amounts of short-termin vestme nts write-dow n provided其中：股票投资In clud ing: Stock in vestme nt债券投资Bond in vestme nt三、存货跌价准备合计川.Total amounts of inventorywritten-down provided其中：库存商品In clud ing: Goods on hand原材料Raw materials四、长期投资减值准备合计IV. Total amounts provided for impairment of Iong-term in vestme nts 其中：长期股权投资In clud ing: Lon g-term equityin vestme nt长期债权投资Lon g-term debt in vestme ntPrepared by: Period: _______ Mon etary unit: RMB五、固定资产减值准备合计V . Total amounts provided for impairme nt of fixed assets 其中：房屋、建筑物In cludi ng: Buildi ngsand注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
财务报表英文翻译大全
《财务报表英文翻译大全》摘要：编制单位: ______年______月________日单位: 元 Prepared by: Month:_______Date:_______Year Monetary unit:_______ 资产 Assets 行次Line No. 年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东权益) Liabilities Owners’ (Stockholders’) equity 行次 Line No. 年初数 Beg. balance 期末数 End. balance 流动资产: Current assets 流动负债Current liabilities 货币资金 Monetary funds 1 .38 .45 短期借款 Short-term loans 短期投资 Short-term investment 2 应付票据 Notes payable 应收票据 Notes receivable 3 .68 .00 应付账款 Accounts payable 应收股利 Dividend receivable 4 预收账款 Advances from customers 应收利息 Interest receivable 5 应付工资 Accrued payroll 应收账款 Accounts receivable 6 .57 .05 应付福利费 Welfare expenses payable 其他应收款 Other receivable 7 .88 .07 应付股利 Dividend payable 预付账款 Advances to suppliers 8 .42 .29 应交税金 Taxes payable 应收补贴款 Subsidies receivable 9 其他应交款 Other payables 存货 Inventories 10 .93 .50 其他应付款 Other amounts payable 待摊费用 Prepaid expenses 11 .06 49722.24 预提费用 Accrued expenses 一年内到期的长期债权投资 Long-term debt investment due within a year 21 预计负债 Estimated liabilities 其他流动资产 Other current assets 24 一年内到期的长期负债 Long-term liabilities due within a year 流动资产合计 Sub-total of current assets 31 .92 .60 其他流动负债 Other current liabilities 长期投资: Long-term investments: 长期股权投资 Long-term equity investment 32 流动负债合计 Sub-total of current liabilities 长期债权投资 Long-term debt investment 34 长期负债： Long-term liabilities 长期投资合计 Sub-total of long term investment 38 长期借款Long-term borrowings 固定资产: Fixed assets: 应付债券 Bonds payable 固定资产原价 Fixed assets-cost39 .08 .52 长期应付款 Long-term payables 减: 累计折旧 Less: Accumulated depreciation 40 .35 .71 专项应付款Special payables 固定资产净值 Fixed assets-NBV 41 .73 .81 其他长期负债 Other long-term liabilities 减: 固定资产减值准备 Less: Provision for impairment of fixed assets 42 .73 .81 长期负债合计 Sub-total of long-term liabilities 固定资产净额 Fixed assets-net 43 .73 .81 递延税项 Deferred taxes 工程物资 Construction materials 44 递延税款贷项 Deferred tax credit 在建工程 Construction in progress 45 负债合计 Total liabilities 固定资产清理 Disposal of fixed assets 46 固定资产合计 Sub-total of fixed assets 50 所有者权益（或股东权益）Owner’s (Stockholders’) equity 无形资产及其他资产 Intangible and other assets 实收资本（或股本） Paid-in capital (or stock) 无形资产 Intangible assets 51 减：已归还投资 Less: Investment returned 长期待摊资产 Long-term prepayment 52 实收资本（或股本）净额 Paid-in capital (or stock) - net 其他长期资产 Other long-term assets 53 资本公积 Capital surplus 无形资产及其他资产合计 Sub-total of intangible and other assets 60 赢余公积 Surplus reserve 其中：法定公益金 Including: Statutory public welfare fund 递延税项: Deferred taxes: 未分配利润Undistributed profit 递延税款借项 Deferred tax debit 61 所有者权益（或股东权益）合计Total owner’s (stockholders’) equity 资产总计 Total assets 67 负债和所有者权益（或股东权益）合计Total liabilities owner’s (stockholders’) equity 利润表 Income Statement 编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan 项目 Item 行次 Line No. 本月数Current month 本年累计数 Current year accumulative 一、主营业务收入 I. Revenue from main operations 减：主营业务成本 Less: Cost of main operations 主营业务税金及附加 Taxes and surcharges for main operations 二、主营业务利润（亏损以“-”填列） II. Profit/Loss from main operations 加：其他业务利润（亏损以“-”填列） Add: Profit/Loss from other operations 减：营业费用 Less: Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 三、营业利润（亏损以“-”填列） III. Operating profit/loss 加：投资收益（亏损以“-”填列） Add: Investment income/losses 补贴收入 Revenue from subsidies 营业外收入Non-operating revenue 减：营业外支出 Less: Non-operating expenditures 四、利润总额（亏损以“-”填列） IV. Income/Loss before tax 减：所得税 Less: Income tax 五、净利润（亏损以“-”填列） V. Net income/loss 补充资料Supplementary information: 项目 Item 本年累计数 Current year cumulative 上年实际数 Prior year actual 1. 出售、处理部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise 2. 自然灾害发生的损失 Losses arising from natural disasters 3. 会计政策变更增加（或减少）利润总额 Increase/decrease in income before tax due to a change in accounting policy 4. 会计估计变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting estimate 5. 债务重组损失 Losses arising from debt restructurings 6. 其他 Others 现金流量表 Cash Flow Statement 编制单位：年度单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 行次 Line No. 金额Amount 一、经营活动产生的现金流量 I. Cash flows from operating activities 销售产品、提供劳务收到的现金 Cash received from the sale of goods or rendering of 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 Other cash receipts relating to 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 and services 支付给职工及为职工支付的现金 Cash paid to and on behalfof employees 支付的各项税费 Payments of all types of taxes 支付的其他与经营活动有关的现金 Other cash payments relating to 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 flows from operating activities 二、投资活动产生的现金流量 II. Cash flows from investing activities 收回投资所收到的现金 Cash received from return of investments 取得投资收益所收到的现金 Cash received from return on investment 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 received from the sale of 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 receipts relating to 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 Other cash payment relating to 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 flows from investing 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 Cash received from investment by others 借款所收到的现金 Cash received from borrowings 收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities 现金流入小计 Sub-total of cash inflows 偿还债务所支付的现金 Cash payment of amounts borrowed 分配股利、利润或偿付利息所支付的现金 Cash paid for distribution of dividends or profits and for interest expense 支付的其他与筹资活动有关的现金 Other cash payments relating to 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 financing activities 四、汇率变动对现金的影响 IV. Effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 V. Net increase in cash and cash equivalents 补充资料 Supplementary Information 行次 Line No. 金额 Amount 1. 将净利润调节为经营活动现金流量： Reconciliation of net income to cash flows from operating activities 净利润Net income 加：计提的资产减值准备 Add: Provision for impairment of assets 固定资产折旧 Depreciation of fixed assets 无形资产摊销 Amortization of intangible assets 长期待摊费用摊销 Amortization of long-term prepayment 待摊费用减少（减：增加） Decrease in prepaid expense (or deduct: increase) 预提费用增加（减：减少） Increaseof accrued expenses (or deduct: 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: gains) 固定资产报废损失 Losses on scrapping of fixed assets 财务费用 Financial expenses 投资损失（减：收益） Investments losses (or deduct: gains) 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 payables (or deduct: increase) 经营性应收项目的增加（减：减少） Increase in operating payables (or deduct: decrease) 其他 Other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 cash receipts and payments 债务转化为资本 Conversion of debt into capital 一年内到期的可转换公司债券 Convertible bonds to be expired within one year 融资租入固定资产 Fixed assets under finance lease 3. 现金及现金等价物净增加情况： Net increase in cash and can equivalents 现金的期末余额 Cash at 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 资产减值准备明细表 Statement of Provision for Impairment of Assets 编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 年初余额 Beginning balance 本年增加数 Increase for current year 本年转回数 Reversal for current year 年末余额 Ending balance 一、坏账准备合计 I. Total amounts of bad debts provided 其中：应收账款 Including: Accounts receivable 其他应收款 Other receivables 二、短期投资跌价准备合计 II. Total amounts of short-term investments write-down provided 其中：股票投资 Including: Stock investment 债券投资 Bond investment 三、存货跌价准备合计Ⅲ. Total amounts of inventory written-down provided 其中：库存商品 Including: Goods on hand 原材料 Raw materials 四、长期投资减值准备合计Ⅳ. Total amounts provided for impairment of long-term investments 其中：长期股权投资Including: Long-term equity investment 长期债权投资 Long-term debt investment 五、固定资产减值准备合计Ⅴ. Total amounts provided for impairment of fix ed assets 其中：房屋、建筑物 Including: Buildings and structures 机器设备 Equipment and machinery 六、无形资产减值准备Ⅵ. Provision for impairment of intangible assets 其中：专利权 Including: Patent 商标权 Trade marks 七、在建工程减值准备Ⅶ. Provision for impairment of construction in progress 八、委托贷款减值准备Ⅷ. Provision for impairment of designated loan receivable 注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页资产负债表 Balance Sheet 编制单位: ______年______月________日单位: 元 Prepared by:Month:_______Date:_______Year Monetary unit:_______ 资产 Assets 行次Line No. 年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东权益) Liabilities Owners’ (Stockholders’) equity 行次 Line No. 年初数 Beg. balance 期末数End. balance 流动资产: Current assets 流动负债 Current liabilities 货币资金Monetary funds 1 .38 .45 短期借款 Short-term loans 短期投资 Short-term investment 2 应付票据 Notes payable 应收票据 Notes receivable 3 .68 .00 应付账款 Accounts payable 应收股利 Dividend receivable 4 预收账款 Advances from customers 应收利息 Interest receivable 5 应付工资 Accrued payroll 应收账款 Accounts receivable6 .57 .05 应付福利费 Welfare expenses payable 其他应收款 Other receivable 7 .88 .07 应付股利 Dividend payable 预付账款 Advances to suppliers 8 .42 .29 应交税金 Taxes payable 应收补贴款 Subsidies receivable 9 其他应交款 Other payables 存货Inventories 10 .93 .50 其他应付款 Other amounts payable 待摊费用 Prepaid expenses11 .06 49722.24 预提费用 Accrued expenses 一年内到期的长期债权投资 Long-termdebt investment due within a year 21 预计负债 Estimated liabilities 其他流动资产Other current assets 24 一年内到期的长期负债 Long-term liabilities due within a year 流动资产合计 Sub-total of current assets 31 .92 .60 其他流动负债 Other current liabilities 长期投资: Long-term investments: 长期股权投资 Long-term equity investment 32 流动负债合计 Sub-total of current liabilities 长期债权投资 Long-term debt investment 34 长期负债： Long-term liabilities 长期投资合计 Sub-total of long term investment 38 长期借款 Long-term borrowings 固定资产: Fixed assets: 应付债券 Bonds payable 固定资产原价 Fixed assets-cost 39 .08 .52 长期应付款 Long-term payables 减: 累计折旧 Less: Accumulated depreciation 40 .35 .71 专项应付款 Special payables 固定资产净值 Fixed assets-NBV 41 .73 .81 其他长期负债 Other long-term liabilities 减: 固定资产减值准备 Less: Provision for impairment of fixed assets42 .73 .81 长期负债合计 Sub-total of long-term liabilities 固定资产净额 Fixed assets-net 43 .73 .81 递延税项 Deferred taxes 工程物资 Construction materials 44 递延税款贷项 Deferred tax credit 在建工程 Construction in progress 45 负债合计 Total liabilities 固定资产清理 Disposal of fixed assets 46 固定资产合计 Sub-total offixed assets 50 所有者权益（或股东权益）Owner’s (Stockholders’) equity 无形资产及其他资产 Intangible and other assets 实收资本（或股本） Paid-in capital (or stock) 无形资产 Intangible assets 51 减：已归还投资 Less: Investment returned 长期待摊资产 Long-term prepayment 52 实收资本（或股本）净额 Paid-in capital (or stock) - net 其他长期资产 Other long-term assets 53 资本公积 Capital surplus 无形资产及其他资产合计 Sub-total of intangible and other assets 60 赢余公积 Surplus reserve 其中：法定公益金 Including: Statutory public welfare fund 递延税项: Deferred taxes: 未分配利润 Undistributed profit 递延税款借项 Deferred tax debit 61 所有者权益（或股东权益）合计Total owner’s (stockholders’) equity 资产总计 Total assets 67 负债和所有者权益（或股东权益）合计Total liabilities owner’s (stockholders’) equity 利润表 Income Statement 编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan 项目Item 行次 Line No. 本月数 Current month 本年累计数 Current year accumulative 一、主营业务收入 I. Revenue from main operations 减：主营业务成本 Less: Cost of main operations 主营业务税金及附加 Taxes and surcharges for main operations 二、主营业务利润（亏损以“-”填列） II. Profit/Loss from main operations 加：其他业务利润（亏损以“-”填列） Add: Profit/Loss from other operations 减：营业费用 Less: Operating expenses 管理费用 General and administrative expenses 财务费用Financial expenses 三、营业利润（亏损以“-”填列） III. Operating profit/loss 加：投资收益（亏损以“-”填列） Add: Investment income/losses 补贴收入Revenue from subsidies 营业外收入 Non-operating revenue 减：营业外支出Less: Non-operating expenditures 四、利润总额（亏损以“-”填列） IV. Income/Loss before tax 减：所得税 Less: Income tax 五、净利润（亏损以“-”填列） V. Net income/loss 补充资料Supplementary information: 项目 Item 本年累计数 Current year cumulative 上年实际数 Prior year actual 1. 出售、处理部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise 2. 自然灾害发生的损失Losses arising from natural disasters 3. 会计政策变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting policy 4. 会计估计变更增加（或减少）利润总额 Increase/decrease in income before tax due to a change in accounting estimate 5. 债务重组损失 Losses arising from debt restructurings 6. 其他 Others 现金流量表 Cash Flow Statement 编制单位：年度单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 行次 Line No. 金额 Amount 一、经营活动产生的现金流量 I. Cash flows from operating activities 销售产品、提供劳务收到的现金 Cash received from the sale of goods or rendering of 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 Other cash receipts relating to 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 and services 支付给职工及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Payments of all types of taxes 支付的其他与经营活动有关的现金 Other cash payments relating to 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 flows from operating activities 二、投资活动产生的现金流量 II. Cash flows from investing activities 收回投资所收到的现金Cash received from return of investments 取得投资收益所收到的现金 Cash received from return on investment 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 received from the sale of 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 receipts relating to investingactivities 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 Other cash payment relating to 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 flows from investing 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 Cash received from investment by others 借款所收到的现金 Cash received from borrowings 收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities 现金流入小计 Sub-total of cash inflows 偿还债务所支付的现金 Cash payment of amounts borrowed 分配股利、利润或偿付利息所支付的现金Cash paid for distribution of dividends or profits and for interest expense 支付的其他与筹资活动有关的现金 Other cash payments relating to 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 financing activities 四、汇率变动对现金的影响 IV. Effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 V. Net increase in cash and cash equivalents 补充资料 Supplementary Information 行次 Line No. 金额 Amount 1. 将净利润调节为经营活动现金流量： Reconciliation of net income to cash flows from operating activities 净利润 Net income 加：计提的资产减值准备 Add: Provision for impairment of assets 固定资产折旧 Depreciation of fixed assets 无形资产摊销 Amortization of intangible assets 长期待摊费用摊销 Amortization of long-term prepayment 待摊费用减少（减：增加） Decrease in prepaid expense (or deduct: increase) 预提费用增加（减：减少）Increase of accrued expenses (or deduct: 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: gains) 固定资产报废损失 Losses on scrapping of fixed assets 财务费用 Financial expenses 投资损失（减：收益） Investments losses (or deduct: gains) 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 payables (or deduct: increase) 经营性应收项目的增加（减：减少） Increase in operating payables (or deduct: decrease) 其他Other 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 cashreceipts and payments 债务转化为资本 Conversion of debt into capital 一年内到期的可转换公司债券 Convertible bonds to be expired within one year 融资租入固定资产Fixed assets under finance lease 3. 现金及现金等价物净增加情况： Net increase in cash and can equivalents 现金的期末余额 Cash at 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 资产减值准备明细表 Statement of Provision for Impairment of Assets 编制单位：年度单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 年初余额 Beginning balance本年增加数 Increase for current year 本年转回数 Reversal for current year 年末余额Ending balance 一、坏账准备合计 I. Total amounts of bad debts provided 其中：应收账款 Including: Accounts receivable 其他应收款 Other receivables 二、短期投资跌价准备合计 II. Total amounts of short-term investments write-down provided 其中：股票投资 Including: Stock investment 债券投资 Bond investment 三、存货跌价准备合计Ⅲ. Total amounts of inventory written-down provided 其中：库存商品Including: Goods on hand 原材料 Raw materials 四、长期投资减值准备合计Ⅳ. Total amounts provided for impairment of long-term investments 其中：长期股权投资 Including: Long-term equity investment 长期债权投资 Long-term debt investment 五、固定资产减值准备合计Ⅴ. Total amounts provided for impairmentof fixed assets 其中：房屋、建筑物 Including: Buildings and structures 机器设备Equipment and machinery 六、无形资产减值准备Ⅵ. Pro vision for impairment of intangible assets 其中：专利权 Including: Patent 商标权 Trade marks 七、在建工程减值准备Ⅶ. Provision for impairment of construction in progress 八、委托贷款减值准备Ⅷ. Provision for impairment of designated loan receivable 注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
财务报表英文翻译大全
资产负债表Balance Sheet编制单位:______年______月________日单位: 元Prepared by: Month:_______Date:_______Year Monetary unit:_______利润表Income Statement编制单位：______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan资产减值准备明细表Statement of Provision for Impairment of Assets编制单位： 年度 单位: 元Prepared by:Period:_________ Monetary unit: RMB Yuan注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan应交增值税明细表VAT Payable Movement Table编制单位： 年度 单位: 元Prepared by:Period:_________ Monetary unit: RMB Yuan利润分配表Statement of Profit Distribution编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMBYuan分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan不可见预费contingencies信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润。
(完整版)财务报表英文翻译大全(2)
Dividend receivable
4
预收账款
Advances fromcustomers
应收利息
Interest receivable
5
应付工资
Accrued payroll
ห้องสมุดไป่ตู้应收账款
Accounts receivable
6
132776819.57
140053415.05
应付福利费
Welfare expenses payable
其他应收款
Other receivable
7
15243905.88
18188173.07
应付股利
Dividend payable
预付账款
Advances to suppliers
8
10078371.42
2098500.29
应交税金
Taxes payable
应收补贴款
Subsidies receivable
长期待摊资产
Long-term prepayment
52
实收资本（或股本）净额
Paid-in capital (or stock) - net
其他长期资产
Other long-term assets
53
资本公积
Capital surplus
无形资产及其他资产合计
Sub-total of intangible and other assets
行次
Line No.
金额
Amount
一、经营活动产生的现金流量
I. Cash flows from operating activities
销售产品、提供劳务收到的现金
财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)
Item
本年累计数
Current year cumulative
上年实际数
Prior year actual
1.出售、处理部门或被投资单位所得收益
Gain on sale and disposal of a department or an invested enterprise
2.自然灾害发生的损失
资产负债表
Balance Sheet
编制单位：______年______月________日单位：元
Prepared by: Month:_______Date:_______Year Monetary unit:_______
资产
Assets
行次
Line No。
年初数
Beg. balance
期末数
财务费用
Financial expenses
三、营业利润（亏损以“-”填列）
III。Operating profit/loss
加：投资收益（亏损以“—”填列）
Add: Investment income/losses
补贴收入
Revenue from subsidies
营业外收入
Non-operating revenue
II. Cash flows from investingactivities
收回投资所收到的现金
Cash received from return of investments
取得投资收益所收到的现金
Cash received from return on investment
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
Increase/decrease in income before tax due to a change in accounting estimate
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递延税款贷项
Deferred tax credit
在建工程
Construction in progress
45
负债合计
Total liabilities
固定资产清理
Disposal of fixed assets
46
固定资产合计
Sub-total of fixed assets
50
所有者权益（或股东权益）
Increase/decrease in income before tax due to a change in accounting policy
4.会计估计变更增加（或减少）利润总额
Increase/decrease in income before tax due to a change in accounting estimate
Prepared by:Month: _______Date:_______Year Monetary unit: RMB Yuan
项目
Item
行次
Line No.
本月数
Current month
本年累计数
Current yearaccumulative
一、主营业务收入
I. Revenue from main operations
Total owner’s (stockholders’) equity
资产总计
Total assets
67
负债和所有者权益（或股东权益）合计
Total liabilities & owner’s (stockholders’) equity
利润表
Income Statement
编制单位：______年______月________日单位:元
26038300
长期借款
Long-term borrowings
固定资产:
Fixed assets:
应付债券
Bonds payable
固定资产原价
Fixed assets-cost
39
57752429.08
81356838.52
长期应付款
Long-term payables
减:累计折旧
Less: Accumulated depreciation
60
赢余公积
Surplus reserve
其中：法定公益金
Including: Statutory public welfare fund
递延税项:
Deferred taxes:
未分配利润
Undistributed profit
递延税款借项
Deferred tax debit
61
所有者权益（或股东权益）合计
Sub-total of current assets
31
227650255.92
249013936.60
其他流动负债
Other current liabilities
长期投资:
Long-term investments:
长期股权投资
Long-term equity investment
32
24668300
应收股利
Dividend receivable
4
预收账款
Advances fromcustomers
应收利息
Interest receivable
5
应付工资
Accrued payroll
应收账款
Accounts receivable
6
132776819.57
140053415.05
应付福利费
Welfare expenses payable
支付给职工及为职工支付的现金
Cash paid to and on behalf of employees
支付的各项税费
Payments of all types of taxes
支付的其他与经营活动有关的现金
Other cash payments relating to operating activities
5.债务重组损失
Losses arising from debt restructurings
6.其他
Others
现金流量表
Cash Flow Statement
编制单位：年度单位:元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目
Item
收到的其他与投资活动有关的现金
Other cash receipts relating to 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
IV. Income/Loss before tax
减：所得税
Less: Income tax
五、净利润（亏损以“-”填列）
V. Net income/loss
补充资料Supplementary information:
项目
Item
本年累计数
Current year cumulative
上年实际数
Prior year actual
40
20795656.35
29078885.71
专项应付款
Special payables
固定资产净值
Fixed assets-NBV
41
36956772.73
52277952.81
其他长期负债
Other long-term liabilities
减:固定资产减值准备
Less: Provision for impairment of fixed assets
资产负债表
Balance Sheet
编制单位:______年______月________日单位:元
Prepared by: Month:_______Date:_______Year Monetary unit:_______
资产
Assets
行次
Line No.
年初数
Beg. balance
期末数
Owner’s (Stockholders’) equity
无形资产及其他资产
Intangible and other assets
实收资本（或股本）ck)
无形资产
Intangible assets
51
减：已归还投资
Less: Investment returned
9
其他应交款
Other payables
存货
Inventories
10
12663791.93
30578936.50
其他应付款
Other amounts payable
待摊费用
Prepaid expenses
11
154997.06
49722.24
预提费用
Accrued expenses
一年内到期的长期债权投资
长期待摊资产
Long-term prepayment
52
实收资本（或股本）净额
Paid-in capital (or stock) - net
其他长期资产
Other long-term assets
53
资本公积
Capital surplus
无形资产及其他资产合计
Sub-total of intangible and other assets
行次
Line No.
金额
Amount
一、经营活动产生的现金流量
I. Cash flows from operating activities
销售产品、提供劳务收到的现金
Cash received from the sale of goods or rendering of services
收到的税费返还
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 flows from operating activities
二、投资活动产生的现金流量
II. Cash flows from investingactivities
收回投资所收到的现金
Cash received from return of investments
其他应收款
Other receivable
7
15243905.88
18188173.07
应付股利
Dividend payable
预付账款
Advances to suppliers
8
10078371.42
2098500.29
应交税金
Taxes payable
应收补贴款
Subsidies receivable
26038300
流动负债合计
Sub-total of current liabilities
长期债权投资
Long-term debt investment
34
长期负债：
Long-termliabilities
长期投资合计
Sub-total of long term investment
38
24668300