会计英语资产负债表-中英文
会计经验：资产负债表中英文对照版
固定资产净额 NBVoffixedassets 工程物资 Materialholdsforconstructionoffixedassets 在建工程 Constructioninprogress 减：在建工程减值准备 Less:Impairmentforconstructioninprogress 在建工程净额 Netbalofconstructioninprogress 固定资产清理 Fixedassetstobedisposedof 固定资产合计 Totalfixedassets 无形资产及其他资产 Otherassets&Intangibleassets 无形资产 Intangibleassets 减：无形资产减值准备 Less:Impairmentforintangibleassets 无形资产净额 Netbalofintangibleassets 长期待摊费用 Long-termdeferredexpense 融资租赁未担保余值 Financelease–Unguaranteedresidualvalues 融资租赁应收融资租赁款 Financelease–Receivables 其他长期资产 Othernon-currentassets 无形及其他长期资产合计 Totalotherassets&intangibleassets 递延税项 DeferredTax 递延税款借项 DeferredTaxassets
短期投资净额 Netbalofcurrentinvestment 应收票据 Notesreceivable 应收股利 Dividendreceivable 应收利息 Interestreceivable 应收账款 Accountreceivable 减：应收账款坏账准备 Less:BaddebtprovisionforAccountreceivable 应收账款净额 NetbalofAccountreceivable 其他应收款 Otherreceivable 减：其他应收款坏账准备 Less:BaddebtprovisionforOtherreceivable 其他应收款净额 NetbalofOtherreceivable 预付账款 Prepayment 应收补贴款 Subsidyreceivable 存货 Inventory 减：存货跌价准备 Less:ProvisionforInventory 存货净额 NetbalofInvestomerforcontractwork 待摊费用 DeferredExpense 一年内到期的长期债权投资 Long-termdebtinvestmentduewithinoneyear
会计英语资产负债表-中英文
支付的其他与投资活动相关的现金Payments for other investment activities
投资活动现金流出小计Total cash outflows from investment activities
投资活动产生的现金流量净额Net cash flows from investment activities
资本公积Capital reserve
递延所得税资产Deferred tax
减：库存股Less: Treasury stocks
其他非流动资产Other non-current assets
盈余公积Earnings reserve
非流动资产合计Total Non-current Assets
未分配利润Retained earnings
长期应付款Long term payables
固定资产原值Fixed assets, gross
专项应付款Ear-marked payables
减：累计折旧Less: Accumulated depreciation
预计负债Contingent liabilities
固定资产净值Fixed assets, net
无形资产Intangible assets
负债合计Total Liabilities
开发支出Development costs
所有者权益：Shareholders’ Equity
商誉Goodwill
实收资本(或股本) Paid-in capital
长期待摊费用Expenses for long term amortization
递延所得税负债Deferred tax liabilities
收藏：资产负债表（中英对照完整版）
收藏：资产负债表（中英对照完整版）日期:2028年3月外商投资工业企业会计报表Financial Statements for Industrial Enterprises with Foreign Investment━━━━━━━━━━━━━━━━1 (企业名称 NAME OF ENTERPRISE)2 资产负债表 BALANCE SHEET3 _____年_____月_____日 会外工01表4 As of (month/date)19 FORM AFI(INDUSTRIAL)-015 单位 MONETARY UNIT:6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━7 资 产 行次 年初数 期末数8 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD9 ────────────────────────────────────────10 流动资产： CURRENT ASSETS11 现金 Cash on hand 112 银行存款 Cash in bank 213 有价证券 Marketable securities 414 应收票据 Notes receivable 515 应收账款 Accounts receivable 616 减：坏账准备 Less: provision for bad debts 717 预付货款 Advances to suppliers 818 其他应收款 Other receivables 1019 待摊费用 Prepaid expense 1120 存货 Inventories 1221 减：存货变现损失准备Less: Provision for loss on realization of 22 inventories 1323 一年内到期的长期投资 Long-term investments maturing within one year 1524 其他流动资产 Other current assets 1625 流动资产合计 Total current assets 1726 长期投资：LONG-TERM INVESTMENTS:27 长期投资 Long-term investments 1828 一年以上的应收款项 Receivables collectible after one year 2029 固定资产：FIXED ASSETS:30 固定资产原价 Fixed assets-cost 2131 减：累计折旧 Less: Accumulated depreciation 2232 固定资产净值 Fixed assets-net value 2333 固定资产清理 Disposal of fixed assets 2734 在建工程：CONSTRUCTION IN PROGRESS:35 在建工程 Construction in progress 2836 无形资产：INTANGIBLE ASSETS:37 场地使用权 Land occupancy right 2938 工业产权及专有技术 Industry property rights and proprietary39 technology 3040 其他无形资产 Other intangible assets 3141 无形资产合计 Total intangible assets 3242 其他资产：OTHER ASSETS:43 开办费 Organization expense 3344 筹建期间汇兑损失 Exchange loss during startup period 3445 递延投资损失 Deferred loss on investments 3546 递延税款借项 Deferred tax charges 3647 其他递延支出 Other deferred expense 3748 待转销汇兑损失 Unamortized exchange loss 3849 其他资产合计 Total other assets 4050 资产总计 TOTAL ASSETS 4151 负债及所有者权益52 LIABILITIES AND OWNER’’S EQUITY53 流动负债：CURRENT LIABILITIES：54 短期借款 Short-term loans 4255 应付票据 Notes payable 4356 应付账款 Accounts payable 4457 应付工资 Accrued payroll 4558 应交税金 Taxes payable 4659 应付股利 Dividends payable 4760 预收货款 Advances from customers 4861 其他应付款 Other payables 5062 预提费用 Accrued expense 5163 职工奖励及福利基金Staff and workers’’ bonus and we lfare fund5264 一年内到期的长期负债 Long-term liabilities due within one year 53 65 其他流动负债 Other current liabilities 5466 流动负债合计 Total current liabilities 5567 长期负债： LONG-TERM LIABILITIES ：68 长期借款 Long-term loans 5669 应付公司债 Debentures payable 5770 应付公司债溢价(折价) Premium (discount)on debentures payable 58 71 一年以上的应付款项 Payables due after one year 5972 长期负债合计 Total long-term liabilities 6073 其他负债：OTHER LIABILITIES ：74 筹建期间汇兑收益 Exchange gain during start-up period 61 75 递延投资收益 Deferred gain on investments 6276 递延税款贷项 Deferred tax credits 6377 其他递延贷项 Other deferred credits 6478 待转销汇兑收益 Unamortized exchange gain 6579 其他负债合计 Total other liabilities 6680 负债合计 Total liabilities 6781 所有者权益：OWNER’’S EQUITY：82 资本总额(货币名称及金额______)83 Registered capital(currency and amount________)84 实收资本(非人民币货币资本期末金额_______) 6885 Paid-in capital(amount of non-RMB currency at end of period_________)86 其中：中方投资(非人民币货币资本期末金额_________) 6987 Including: Chinese investments (amount of non-RBM currency at end 88 of period______)89 外方投资( 非人民币货币资本期末金额________) 7090 Foreign investments (amount of non-RMB currency at end of period______)91 减：已归还投资 Less: Investments returned 7192 资本公积 Capital surplus 7293 储备基金 Reserve fund 7494 企业发展基金 Enterprise expansion fund 7595 利润归还投资 Profit capitalized on return of investments 76 96 本年利润 Current year net income 7797 未分配利润 Undistributed profit 7898 所有者权益合计Total owner’’s equity 8099 负债及所有者权益总计TOTAL LIABILITIES AND OWNER’’S EQUITY 8110 0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━101附注：NOTES:1021.受托加工材料Customers’’ materials to be processed ______; 1032.受托代销商品 Consignment-in ______;1043.代管商品物资 Goods held for others ______;10 5 4.由企业负责的应收票据贴现Notes receivable discounted with recourse ________;1065.租入固定资产 Fixed assets under operating lease ________;10 7 6.本年支付的进口环节税金Current year payment of import taxes ________.108109━━━━━━━━━━━━━━━━━━━━11企业名称 NAME OF ENTERPRISE111利润表 INCOME STATEMENT112_____年度_____季度_____月份113For the year(or quarter, month) ended(month/date)19________ 114会外工02表 FORM AFI(INDUSTRIAL)-02115单位：MONETARY UNIT:11 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━117项目行次本期数本年累计数上年同期累计数11 8 ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE11 9 ────────────────────────────────────────12产品销售收入 Sales 1121其中：出口产品销售收入 Including: Export Sales 2122减：销售折扣与折让 Less: Sales discounts and allowances 3 123产品销售净额 Net sales 4124减：产品销售税金 Less: Sales tax 5125产品销售成本 Cost of sales 6126其中：出口产品销售成本 Including: Cost of export sales 7 127产品销售毛利Gross profit 8128减：销售费用 Less: Selling expense 9129管理费用 General and administrative expense 1013财务费用 Financial expense 11131其中：利息支出(减利息收入) 12132Including：Interest expense(less interest income)133汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13 134产品销售利润 Income from main operation 14135加：其他业务利润 Add: Income from other operations 15136营业利润Operating income 16137加：投资收益 Add: Investment income 17138营业外收入 Non-operating income 18139减：营业外支出 Less: Non-operating expense 1914加：以前年度损益调整 20141Add: Adjustment to prior year’’s income and expense 142利润总额 Income before tax 21143减：所得税 Less: Income tax 22144净利润 Net income 2314 5 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━146附注：NOTES:147出口产品销售收入：(1)非人民币货币名称和金额148Export sales: Non-RMB currency(name and amount)149折合记账本位币金额15Translated into recording currency (amount)151(2)非人民币货币名称和金额152Non-RMB currency(name and amount)153折合记账本位币金额154Translated into recording currency (amount)155━━━━━━━━━━━━━━━━━━156(企业名称 NAME OF ENTERPRISE )157财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION 158_______年度159For the year ended December 31,19________ 16会外工03表161FORM AFI(INDUSTRIAL)-03162单位 MONETARY UNIT:16 3 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━164流动资金来源和运用行次金额165SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT16 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━167一、流动资金来源 SOURCES OF WORKING CAPITAL 1681.本年净利润Current year net income 116 9 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital17(1)固定资产折旧Depreciation of fixed assets 217 1 (2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3172and other assets(less amortization of other liabilities)173(3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 417 4 (4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 517 5 (5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term176investments (less amortization of discount) 617 7 (6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures178payable (less amortization of discount) 7179(7)捐赠固定资产支出 Expenditure on donation of fixed assets 8 18(8)递延税款 Deferred taxes 9181(9)其他不影响流动资产的费用和损失 10182Other expense & losses not affecting working capital183小计 SUB-TOTAL 121842.其他来源：Other sources:18 5 (1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets186(less expense) 13187(2)收回长期投资Realization of long-term investments 14188(3)减少固定资产Decrease of fixed assets 15189(4)减少无形资产 Decrease of intangible assets 1619(5)增加长期借款Increase of long-term loans 17191(6)发行公司债 Issuance of debentures 18192(7)增加其他负债 Increase of other liabilities 19193(8)增加储备基金和企业发展基金 Increase of reserve fund and 194enterprise expansion fund 20195(9)增加资本 Increase of capital 21196(10)增加资本公积 Increase of capital surplus 22197(11)弥补亏损 Recovery of loss 23198小计 SUB-TOTAL 25199流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 26 20二、流动资金运用 APPLICATIONS OF WORKING CAPITAL2011.利润分配 Distribution of profit20 2 (1)职工奖励及福利基金Staff and workers’’ bonus and welfare fund 27203(2)储备基金 Reserve fund 28204(3)企业发展基金 Enterprise expansion fund 29 205(4)股利 Dividends 3020 6 (5)利润归还所有者投资Profit capitalized on return of owner’’s investments 31207(6)利润增资 Profit reinvestments 32208小计 SUB-TOTAL 342092.其他运用 Other applications:21(1)增加固定资产 Increase of fixed assets 3521 1 (2)增加无形资产及其他资产 Increase of intangible assets and other assets 36212(3)增加长期投资 Increase of long-term investments 37 213(4)偿还长期借款 Repayment of long-term loans 38214(5)收回公司债 Repayment of company debentures 39215(6)减少其他负债 Decrease of other liabilities 4021 6 (7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41217(less profit capitalized on return of owner’’s investments) 218(8)减少资本公积 Decrease of capital surplus 42219(9)减少储备基金和企业发展基金 Decrease of reseverve fund and 22enterprise expansion fund 43221小计 SUB-TOTAL 45222流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 46223流动资金增加净额 NET INCREASE OF WORKING CAPITAL 4722 4 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━22 5 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━226流动资金各项目的变动行次金额227CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT22 8 ────────────────────────────────────────229一、流动资产本年增加数 INCREASE OF CURRENT ASSETS 231.现金 Cash on hand 482312.银行存款 Cash in bank 492323.有价证券 Marketable securities 502334.应收票据 Notes receivable 512345.应收账款 Accounts receivable 52235减：坏账准备Less: Provision for bad debts 532366.预付货款 Advances to suppliers 542377.其他应付款Other receivables 552388.待摊费用 Prepaid expense 562399.存货 Inventories 5724减：存货变现损失准备 Less: Provision for loss on realization of 241inventories 58242流动资产增加净额 NET INCREASE OF CURRENT ASSETS 61243二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES2441.短期借款 Short term loans 622452.应付票据 Notes payable 632463.应付账款 Accounts payable 642474.应付工资 Accrued payroll 652485.应交税金 Tax payable 662496.应付股利 Dividends payable 67257.预收货款 Advances from customers 682518.其他应付款Other liabilities 692529.预提费用 Accrued expense 7025 3 10.职工奖励及福利基金Staff and workers’’ bonus and welfare fund 71254流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 74 255流动资金增加净额 NET INCREASE OF WORKING CAPITAL 7525 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━257━━━━━━━━━━━━━━━━258企业名称 NAME OF ENTERPRISE259利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION 26________年度261会外工02表附表126 2 For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1263单位 MONETARY UNIT:26 4 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━265项目行次本年实际上年实际266ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR26 7 ────────────────────────────────────────268净利润 Net income 126 9 减：职工奖励及福利基金Less: Staff and workers’’ bonus and welfare27fund 2271储备基金 Reserve fund 3272企业发展基金 Enterprise expansion fund 4 273利润转作投资 Profit reinvestments 527 4 加：年初未分配利润 Add: Undistributed profit at beginning of year 7275已弥补亏损 Recovery of loss 827 6 可供所有者分配的利润Profit available for distribution to owners 10277减：已分配股利 Less: Dividends declared 11278其中：中方股利 Including: Chinese dividends 12279外方股利 Foreign dividends 1328利润归还投资 Profit capitalized on return of investments 14 281年末未分配利润 Undistributed profit at end of year 1528 2 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━283━━━━━━━━━━━━━━━━━━284(企业名称 NAME OF ENTERPRISE)285应交增值税明细表286STATEMENT OF VALUE ADDED TAX PAYABLE 287______年_____月288会外工01表附表628 9 For the year(or month) ended (month)______ FORM AFI (INDUSTRIAL)-01 Sub.629单位 MONETARY UNIT:29 1 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━292项目行次本月数本年累计数293ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT29 4 ────────────────────────────────────────295一、应交增值税：VAT payable: 2961.年初未抵扣数(用“－”号反映)29 7 Amount not yet deducted at beginning of year (Represented by a “－”sign)2982.销项税额 VAT on sales299出口退税 VAT refund for exported goods30进项税额转出 Amount transfer out from301VAT on purchase302转出多交增值税 Transfer out overpaid VAT3033.进项税额 VAT on purchase304已交税金VAT paid305减免税款Tax reduced and exempted306出口抵减内销产品应纳税额 VAT payable on307domestic sales offset against VAT on purchase for export sales 308转出未交增值税 Transfer out unpaid VAT30 9 4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period (Represented by a “－”31sign)311二、未交增值税VAT unpaid31 2 1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year (Amount overpaid represented by a “－” sign)31 3 2.本期转入数(多交数以“－”号反映)Amount transfer in at current period (Amount overpaid represented by a “－” sign)3143.本期已交数 Amount paid at current period31 5 4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period (Amount overpaid represented by a “－” sign)31 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━317各行业特有的项目318(一)外商投资旅游企业：Tourism Enterprises with Foreign319Investment32 0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━321项目 ITEMS32 2 ────────────────────────────────────────323营业收入：Revenues：324客房 Rooms325餐饮 Food and beverage326公寓 Apartments327写字楼 Office building328商场 Department store329其他 Other33营业收入合计 Total revenues 331营业税金 Sales tax332客房 Rooms333餐饮 Food and beverage334公寓 Apartments335写字楼 Office building336商场 Department store337其他 Other338营业税金合计 Total sales tax33营业成本：Operating cost:934餐饮成本 Food and beverage cost34商品成本 Merchandise cost134其他成本 Other cost234营业成本合计 Total operating cost334工资及福利：Salaries, wages and employee benefits434客房 Rooms534餐饮 Food and beverage634公寓 Apartments734写字楼 Office building834商场 Department store935其他 Other35工资及福利合计 Total salaries, wages and employee benefits 135营业费用： Operating expense:235客房 Rooms335餐饮 Food and beverage435公寓 Apartments535写字楼 Office building635商场 Department store735其他 Other835营业费用合计 Total operating expense936营业毛利：Gross Operating Profit by Department：36客房 Rooms136餐饮 Food and beverage236公寓 Apartments336写字楼 Office building436商场 Department store536其他 Other636各营业部门营业毛利合计 Total Gross Operating Profit by Department 736不分配费用：Unallocated expense：836工资及福利：Salaries, wages and employee benefits:937行政管理 Administrative and general37市场推广 Marketing137能源维修 Energy and maintenance cost237工资及福利合计 Total salaries, wages and employee benefits337行政管理及公共费用：Ａ&Ｇ and public expense437行政管理 Administrative and general537市场推广 Marketing637能源维修 Energy and maintenance cost737行政管理及公共费用合计 Total A&G and public expense8379不分配费用合计 Total Unallocated expense 38营业毛利 Gross Operation Profit381非经营费用 Fixed charges382营业利润 Operating income383加：投资收益 Add: Investment income384营业外收入 Non-operating revenues385减：营业外支出 Less: Non-operating expense38 6 加：以前年度损益调整Add: Adjustment of prior year’’s income and expense387利润总额 Income before tax 388减：所得税 Income tax389净利润 Net income39 0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━391会外旅02表 FORM AFT(Tourism)-0239 2 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━393本期实际Current period’’s actual 394本期预算Current period’’s plan 395上年同期 Same period last year396本年累计 current year cumulative 397上年累计 Last year cumulative398百分比% Percentage %399委托银行收款 Collections entrusted to the bank40预付定金 Prepaid deposit401预收定金 Deposit received in advance402应付工资及福利 Accrued Payroll and employee benefits40 3 (二)外商投资施工企业：Construction Enterprises with Foreign Investment4041.固定资产及临时设施 Fixed assets and temporary installation 4052.临时设施 Temporary installation4063.临时设施摊销 Amortization of temporary installation4074.临时设施净值 Net value of temporary installation4085.临时设施清理 Disposal of temporary installation4096.专项工程 Specific construction project417.工程结算收入 Revenues4118.工程结算税金 Sales tax4129.工程结算成本 Cost of sales41310.工程结算毛利 Gross profit41411.工程结算利润 Income from main operation41512.会外施01表 FORM AFC(Construction)-0141 6 (三)外商投资商品流通企业Commercial Enterprises with Foreign Investment:4171.商品销售收入 Sales4182.商品销售收入净额 Net sales4193.商品销售成本 Cost of sales424.进货费用 Purchase expense4215.商品销售毛利 Gross profit4226.代购代销收入 Income from purchase and sales commission 4237.主营业务毛利 Gross profit from main operation4248.销货费用 Selling expense4259.主营业务利润 Income from main operation42610.会外商01表 FORM AFC(Commercial)-0142 7 (四)外商投资房地产企业Real Estate Enterprises with Foreign Investment：4281.在建开发产品 Work in progress4292.递延出租收入 Deferred rental income433.经营收入 Revenues4314.经营税金 Sales tax4325.经营成本 Operating cost4336.经营毛利 Gross profit4347.经营利润 Income from main operation4358.非人民币货币经营收入 Non-RMB revenues4369.会外房01表 FORM AFR(Real Estate)-01437(五)外商投资租赁企业 Lease Enterprises with Foreign Investment：4381.预付租赁资产款 Advances to lessor4392.低值易耗品：Low-value consumables443.一年内到期的长期投资及长期应收款441Long-term investments and receivables maturing within one year 4424.应收租赁款 Lease payment receivables4435.未实现租赁收益 Unearned lease income4446.应收转租赁款 Sub-lease payment receivables4457.逾期未收租赁款 Lease payment receivables past due44 6 8.长期投资及长期应收款合计Total long-term investments and long-term receivables4479.经营租赁资产 Assets under operating lease44810.经营租赁资产原价 Original cost of assets under operating lease 44911.经营租赁资产折旧 Depreciation of assets under operating lease 4512.经营租赁资产净值 Net value of assets under operating lease45113.租赁保证金 Deposit from lessee45214.应付转租赁租金 Sub-lease payment payables to lessor45315.营业收入 Revenues45416.利息收入 Interest revenues45517.手续费收入 Service fee revenues45618.营业税金 Sales tax45719.营业支出 Operating expenditure45820.利息支出 Interest expense45921.营业毛利 Gross profit4622.非人民币货币营业收入 Non-RMB operating income 46123.会外租01表 FORM AFL(Lease)-0146 2 (六)外商投资交通企业：Transportation Enterprises with Foreign Investment：4631.主营业务收入 Revenues4642.营业税金 Sales tax4653.营业成本 Operating cost4664.主营业务毛利 Gross profit4675.主营业务利润 Income from main operation4686.会外交01表 FORM AFT(Transportation)-01469(七)外商投资银行：Banks with Foreign Investment：471.现金及银行存款 Cash on hand and cash in bank4712.贵金属 Precious metal4723.存放中央银行款项 Deposits and required reserve in central bank 4734.存放同业款项 Deposits in other banks4745.存放联行款项 Deposits in correspondent banks4756.拆出资金 Loans to other banks4767.短期贷款 Short-term loans47 7 8.进出口押汇 Acceptance of draft under letter of credit for imports and exports4789.应收利息 Interest receivable47910.坏账准备 Bad debt provision for interest receivable4811.贴现 Discount48112.中长期贷款 Medium or long-term loans48213.逾期贷款 Past due loans48314.贷款呆账准备 Bad debt provision for loan principals48415.短期存款 Short-term deposits48516.短期储蓄存款 Short-term savings deposits48617.向中央银行借款 Borrowings from central bank48718.同业存放款项 Deposit from other banks48819.联行存放款项 Deposit from correspondent banks48920.拆入资金 Loans from other banks4921.应解汇款 Amounts payable on wire transfers received49122.发行短期债券 Issuance of short-term debentures payable 49223.长期存款 Long-term deposits49324.长期储蓄存款 Long-term savings deposits49425.保证金 Margin(held by bank in financial transactions) 49526.发行长期债券 Issuance of long-term debentures payable 49627.营业收入 Revenues49728.利息收入 Interest revenues49 8 29.金融企业往来收入Revenues from transactions with financial institutions49930.手续费收入 Service fee revenues5031.其他营业收入 Other operating revenues 50132.营业支出 Operating expenditure50233.利息支出 Interest expense50 3 34.金融企业往来支出Expense from transactions with financial institutions50435.手续费支出 Service fee expense50536.营业费用 Operating expense50637.其他营业支出 Other operating expenditure 50738.营业税金 Sales tax50839.会外银01表 FORM AFB(Bank)-0150 9 (八)外商投资农业企业Agricultural Enterprises with Foreign Investment：511.会外农01表 FORM AFA(Agriculture)-01511(九)外商投资服务企业 Service Enterprises with Foreign Investment：5121.营业收入 Revenues5132.营业税金 Sales tax5143.营业成本 Operating cost5154.营业费用 Operating expense5165.营业毛利 Gross profit5176.会外服01表 FORM AFS(Service)-01。
资产负债表~中英文对照~样表
固定资产合计
50
所有者权益（或股东权 益）
Sub-total of fixed assets
Owners'(Stockholders')eq
uity
无形资产及其
实收资本（或股本）
115
他资产：
Intangible and other assets：
Paid-in capital(or stock)
无形资产
72
Interest receivable
应收账款
Accounts receivable
6
其他应收款
7
Other receivables
预付账款
Advances to suppliers
8
应收补贴款
9
Subsidies receivable
存货
10
Inventories
待摊费用
Prepaid expenses
86
assets
流动资产合计
31
其他流动负债
90
Sub-total of current assets
Other current liabilities
长期投资：
Long-term investments
长期股权投资
32
流动负债合计
100
Long-term equity investment
Sub-total of current liabilities
Capital surplus
无形资产及其
他资产合计
60
盈余公积
119
Sub-total of intangible and other assets
资产负债表~中英文对照~样表
50
所有者权益 ( 或股东权益 )
Sub-total of fixed assets
Owners'(Stockholders')equity
无形资产及其他资产：
实收资本 ( 或股本 )
115
Intangible and other assets ：
Paid-in capital(or stock)
资产负债表~中英文对照~样表
Balance Sheet
编制单位：
年 月 日
单位：元
Prepared by:
Month: Date: year:
Monetary unit:
资 产
行次
年初数
期末数
负债和所有者权益
行次
年初数
期末数
Assets
Line No ．
Beg. balance
End. balance
递延税项
未分配利润
121
Deferred taxes ：
Undistributed profit
递延税款借项
61
所有者权益 ( 或股东权益 ) 合计
122
Deferred tax debit
Total owners'(stockholders')equity
资产总计
67
负债和所有者权益 ( 或股东权益 ) 合计
无形资产
51
减：已归还投资
116
Intangible assets
Less ： Investment returned
长期待摊资产
52
实收资本 ( 或股本 ) 净额
117
Long-term prepayments
资产负债表~中英文对照~样表
Balance Sheet
编制单位：
年 月 日
单位：元
Prepared by:
Month: Date: year:
Monetary unit:
资 产
行次
年初数
期末数
负债和所有者权益
行次
年初数
期末数
Assets
Line No ．
Beg. balance
End. balance
Short-term loans
短期投资
2
应付票据
69
Short-term investments
Notes payable
应收票据
3
应付账款
70
Notes receivable
Accounts payable
应收股利
4
预收账款
71
Dividend receivable
Advances from customers
Other long-term liabilities
减：固定资产减值准备
42
长期负债合计
110
Less ： Provision for impairment Of fixed assets
Sub-total of long-term liabilities
固定资产净额
43
递延税项：
Fixed assets-net
Bonds payable
固定资产原价
39
长期应付款
103
Fixed assets-cost
Long-term payables
减：累计折旧
40
专项应付款
资产负债表中英文对照
资产Assets流动资产Current assets货币资金Cash at bank and on hand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应收利息Interest receivable应收股利Dividends receivable其他应收款Other receivables存货Inventories一年内到期的非流动资产Current portion of non-current assets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 properties固定资产Fixed assets在建工程Construction in progress工程物资Construction materials固定资产清理Fixed assets pending for disposal生产性生物资产Bearer biological assets油气资产Oil and 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 prepaid expenses递延所得税资产Deferred 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负债及所有者权益Liabilities and owners’ equity 流动负债Current liabilities短期借款Short-term borrowings交易性金融负债Financial liabilities held for trading应付票据Notes payable应付账款Accounts payable预收款项Advances from customers应付职工薪酬Employee benefits payable应交税费Taxes payable应付利息Interest payable应付股利Dividends payable其他应收款Other payables一年内到期的非流动负债Current portion of non-current liabilities其他流动负债Other non-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Debentures payable长期应付款Long-term payable专项应付款Payables for specific projects预计负债Provisions递延所得税负债Deferred 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所有者权益Owners’ equity实收资本Paid-in capital资本公积Capital surplus盈余公积Surplus reserve未分配利润Undistributed profits外币报表折算差额Difference on translation of foreign currency financial statements归属于母公司所有者权益合Total equity attributable to equity holders of the Company计少数股东权益Minority interest所有者权益合计Total owners’ equity负债及所有者权益合计Total liabilities and owners’ equity。
资产负债表中英文对照
资产负债表中英文对照assets11~ 12 流动资产curre nt assets现金及约当现金cash and cash equivale nts库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in tran sit约当现金cash equivale nts其它现金及约当现金other cash and cash equivale nts短期投资short-term in vestme nts短期投资-股票short-term investments - stock短期投资-短期票券short-term in vestme nts - short-term n otes and bills短期投资-政府债券short-term in vestme nts - governme nt bon ds短期投资-受益凭证short-term in vestme nts - ben eficiary certificates短期投资-公司债short-term in vestme nts - corporate bonds短期投资-其它short-term investments - other备抵短期投资跌价损失allowa nee for reductio n of short-term in vestme nt to market 应收票据no tes receivable1131 应收票据no tes receivable1132 应收票据贴现discou nted no tes receivable应收票据-关系人n otes receivable - related parties其它应收票据other n otes receivable备抵呆帐—应收票据allowa nee for un collectible accou nts- no tes receivable应收帐款accou nts receivable1141 应收帐款accou nts receivable1142 应收分期帐款in stallme nt accou nts receivable1147 应收帐款-关系人accou nts receivable - related parties1149 备抵呆帐一应收帐款allowa nee for un collec- tible acco unts - acco unts receivable 118 其它应收款other receivables1*****1*****118911821183118411851187118811891181 应收出售远汇款forward excha nge con tract receivable应收远汇款-夕卜币forward excha nge contract receivable - foreig n curre ncies买卖远汇折价应收收益应收退税款其它应收款其它应收款disco unt on forward ex-cha nge con tract earned reve nue receivablein come tax refund receivable-关系人-其它备抵呆帐-其它应收款other receivables - related partiesother receivables - otherallowa nee for un collec- tible acco unts - other receivables121?122 存货inventories商品存货mercha ndise inventory寄销商品con sig ned goods在途商品goods in tran sit1219 备抵存货跌价损失allowa nee for reduction of inven tory to market制成品fini shed goods寄销制成品con sig ned fin ished goods副产品by-products在制品work in process委外加工work in process - outsourced原料raw materials物料supplies在途原物料materials and supplies in tran sit备抵存货跌价损失allowanee for reduction of inventory to market预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid in sura nee用品盘存office supplies预付所得税prepaid in come tax1258 其它预付费用other prepaid expenses预付款项prepayments1261 预付货款prepayme nt for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets进项税额VAT paid ( or in put tax)留抵税额excess VAT paid (or overpaid V AT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred in come tax assets递延兑换损失deferred foreig n excha nge losses业主(股东)往来owners'(stockholders') current account同业往来current account with others 1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and Ion g-term in vestme nts131 基金fun ds偿债基金redempti on fund （or sinking fund）改良及扩充基金fund for improvement and expansion意外损失准备基金contingency fund退休基金pension fund1318 其它基金other funds132 长期投资Ion g-term in vestme nts长期股权投资Ion g-term equity in vestme nts长期债券投资Ion g-term bo nd in vestme nts长期不动产投资Ion g-term real estate in-vestme nts人寿保险现金解约价值cash surre nder value of life in sura nee其它长期投资other Iong-term investments备抵长期投资跌价损失aIIowanee for excess of cost over market vaIue of Iong-term in vestme nts14~ 15 固定资产property , pIant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation in creme nts142 土地改良物land improveme nts1421 土地改良物land improveme nts土地改良物-重估增值land improveme nts - revaluation in creme nts累积折旧-土地改良物accumulated depreciati on -la nd improveme nts143房屋及建物buildings1431房屋及建物buildi ngs房屋及建物-重估增值buildi ngs -revaluation in creme nts累积折旧-房屋及建物accumulated depreciation - buildi ngs144~146 机（器）具及设备machinery and equipment 1441 机（器）具machi nery机（器）具-重估增值mach in ery - revaluati on in creme nts累积折旧-机（器）具accumulated depreciati on - mach inery租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciati on -leased assets租赁权益改良leasehold improveme nts1521 租赁权益改良leasehold improveme nts1529 累积折旧- 租赁权益改良accumulated depreciation -leasehold improvements 156 未完工程及预付购置设备款con struct ion in progress and prepayme nts for equipme nt1561 未完工程con struct ion in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscella neous property, pla nt, and equipme nt杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluationin creme nts累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipme nt递耗资产depletable assets161 递耗资产depletable assets1611 天然资源n atural resources天然资源-重估增值n atural resources -revaluatio n in creme nts累积折耗-天然资源accumulated depleti on - n atural resources无形资产intan gible assets商标权trademarks1711 商标权trademarks专利权patents1721 专利权pate nts特许权franchise1731 特许权fran chise著作权copyright1741 著作权copyright计算机软件computer software1751 计算机软件computer software cost商誉goodwill1761 商誉goodwill开办费organization costs1771 开办费orga ni zati on costs其它无形资产other intangibles1781 递延退休金成本deferred pen sion costs1782 租赁权益改良leasehold improveme nts1788 其它无形资产-其它other intangible assets - other其它资产other assets181 递延资产deferred assets债券发行成本deferred bo nd issua nee costs 长期预付租金Ion g-term prepaid rent长期预付保险费Ion g-term prepaid in sura nee递延所得税资产deferred in come tax assets 预付退休金prepaid pen sion cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets长期应收票据及款项与催收帐款Ion g-term n otes , accou nts and overdue receivables长期应收票据Ion g-term n otes receivable长期应收帐款Ion g-term accou nts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人Iong-term notes, accounts and overdue receivables- related parties其它长期应收款项other Iong-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowanee for uncollectible accounts -Ion g-term no tes, acco unts and overdue receivables出租资产assets leased to others1851 出租资产assets leased to others出租资产-重估增值assets leased to others -incremental value from revaluation 累积折旧-出租资产accumulated depreciati on - assets leased to others存出保证金refundable deposit1861 存出保证金refun dable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscella neous assets - other负债liabilities21~ 22 流动负债current liabilities短期借款short-term borrowi ngs(debt)2111 银行透支bank overdraft2112银行借款bank loan短期借款-业主short-term borrow ings - owners短期借款-员工short-term borrow ings - employees短期借款-关系人short-term borrow in gs- related parties短期借款-其它short-term borrow in gs - other应付短期票券short-term notes and bills payable2121 应付商业本票commercial pap er payable2122 银行承兑汇票bank accepta nee其它应付短期票券other short-term notes and bills payable应付短期票券折价discou nt on short-term n otes and bills payable 应付票据notes payable2131 应付票据notes payable应付票据-关系人notes payable - related parties其它应付票据other n otes payable应付帐款accounts pay able2141 应付帐款accou nts payable2147 应付帐款-关系人accounts payable - related parties 应付所得税in come taxes payable2161 应付所得税in come tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued ren t payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables应付购入远汇款forward excha nge contract payable23322332 长期应付帐款Ion g-term accou nts pay-able应付远汇款-外币forward excha nge contract payable - foreig n curre ncies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased应付设备款Payables on equipme nt2187 其它应付款-关系人other payables - related parties 应付股利divide nd payable应付红利bo nus payable应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other预收款项advanee receipts2261 预收货款sales revenue received in adva nee2262 预收收入revenue received in advanee2268 其它预收款other advanee receipts一年或一营业周期内到期长期负债Iong-term liabilities -current portion一年或一营业周期内到期公司债corporate bonds payable - curre nt portio n一年或一营业周期内到期长期借款Ion g-term loans payable - curren t portio n一年或一营业周期内到期长期应付票据及款项Ion g-term n otes and accou nts payabledue with in one year or one operat ing cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人Ion g-term notes and accou nts payables to related parties - curre nt porti on2278 其它一年或一营业周期内到期长期负债other Ion g-term lia- bilities - curren t portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred in come tax liabilities递延兑换利益deferred foreig n excha nge gain业主(股东)往来owners' current account同业往来current account with others2298 其它流动负债-其它other current liabilities - others 23 长期负债Ion g-term liabilities应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable长期借款Ion g-term loa ns payable2321 长期银行借款Ion g-term loa ns payable - bank2324长期借款2325长期借款2327长期借款23282324长期借款2325长期借款2327长期借款2328长期借款-员工Iong-term loans payable - employees-关系人Iong-term loans payable - related parties -其它Iong-term loans payable - other长期应付票据及款项Ion g-term n otes and accou nts payable2331 长期应付票据Ion g-term n otes payable2333长期应付租赁负债23372333长期应付租赁负债2337长期应付票据及款项2338其它长期应付款项other Ion g-term payablesIon g-term capital lease liabilities-关系人Long-term notes and accounts payable - related parties 估计应付土地增值税accrued liabilities for land value in creme nt tax2341 估计应付土地增值税estimated accrued land value in creme ntal tax pay-able应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pen sion liabilities238 其它长期负债other Iong-term liabilities2388 其它长期负债-其它other Iong-term liabilities - other 28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred reven ue2814 递延所得税负债deferred in come tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guara ntee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscella neous liabilities - other业主权益owners' equity资本capital311资本（或股本）capital普通股股本capital - common stock特别股股本capital - preferred stock预收股本capital collected in adva nee待分配股票股利stock divide nds to be distributed资本capital资本公积additio nal paid-in capital321 股票溢价paid-i n capital in excess of par3211 普通股股票溢价paid-i n capital in excess of par- com mon stock3212 特另U股股票溢价paid-i n capital in excess of par- preferred stock资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluati on处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets合并公积capital surplus from bus in ess comb in ati on3251 合并公积capital surplus from bus in ess comb in ati on受赠公积donated surplus3261 受赠公积don ated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additio nal paid-in capital from in vestee un der equity method 3282 资本公积-库藏股票交易additional paid-in capital - treasury stock trans-actions保留盈余（或累积亏损）retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve意外损失准备contin ge ncy reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redempti on of liabilities3328其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net in come or loss for curre nt period权益调整equity adjustme nts长期股权投资未实现跌价损失un realized loss on market value decli ne of Ion g-termequity in vestme nts3411 长期股权投资未实现跌价损失un realized loss on market value decli ne ofIon g-term equity in vestme nts累积换算调整数cumulative tran slation adjustme nt3421 累积换算调整数cumulative tran slation adjustme nts未认列为退休金成本之净损失net loss not recog nized as pen sion cost3431未认列为退休金成本之净损失net loss n ot recog ni zed as pen sion costs 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock少数股权minority interest361 少数股权min ority in terest3611 少数股权minority in terest。
中英文汉英英汉对照对照--资产负债表
资产负债表Balance Sheet活期历史明细清单：Current Detailed List of History帐号：Account Number户名：Customer Name操作地区：Operation Region操作网点：Operation Branches操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额Money余额Balance地区Region网点Branches操作员Operator界面Interface息Interest税Tax工资Wage存deposit支取Expenditure汇款remittance收费fee批量业务Batch Business柜面交易Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间print timeTemps imprimé账号account numbernuméro de compte客户名称account namenom et prénom de compte币别currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de début终止日期termination date / expirty datedate d’expiration交易日期trade /transaction datedate de l’opération摘要abstractextrait交易金额transaction amountmontant de l'opération账号余额account balancesolde du compte对方账号reciprocal account numbernuméro de compte réciproque对方帐户名称reciprocal account namenom de compte réciproque操作员号operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratct extrait autobiographique现金存入cash depositdép?t en espèces结息interest settlementrèglement d'intérêt现金支取cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiryenquête de transaction终端terminalTerminal柜员tellercaissier交易码transaction codeCode de transaction工作站workstationPoste de travail页数pagination / paginal number / page numberpagination起息日value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
中英对照资产负债表
Co. Name: 编制单位:行数LINE No.流动资产: Current Assets 货币资金Currency Assets 短期投资Short-term Investment 应收票据Notes Receivable 预付帐款Advance to Suppliers 应收帐款Accounts Receivable 其他应收款Other Receivables 存货Inventories 待摊费用Prepaid Expenses 一年内到期的长期投资Long-term Investments Maturing 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 Investments 长期股权投资Long term equity investment 长期债券投资Long-term bond investment 长期投资合计Total long-term investment 固定资产：Fixed Assets 固定资产原值Fixed Assets-Cost 减：累计折旧Less: Accumulated Depreciation 固定资产净值Fixed Assets-Net Value 工程物资Engineering materials 在建工程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 长期待摊费用Long-term Prepaid Expenses 其他长期资产Other long-term assets 无形资产及其他资产合计：Total Intangible Assts & Other Assets 递延税项:Deferred Tax: 递延税项借项Deferred Tax Debits资 产Assets资产合计Total Assets年 初 数期 末 数T BEG. OF YEA AT END OF PERIOD流动负债：Current assets 短期借款Short - term to Loans 应付票据Nots Payable 应付帐款Accounts Payable 应付工资Accrued Payroll 应付福利费Accounts Pay Benefit 预收帐款Advance from Customers 应交税金Taxes Payable 其他应交款Other Payable 其他应付款Other Payable 预提费用Accrued Expenses一年内到期的长期负债Long-term Liabilities due one year 其他流动负债Other Current Liabilities 流动负债合计Total liabilities 长期负债：Long term liabilities:长期借款Long term loans 长期应付款Long-term payables 其他长期负债Other long-term liabilities 长期负债合计Total long term liabilities 负债合计Total liabilities 其他负债:OTHER LIABILITIES 筹建期汇兑收益Exchange Gain during Pre-opening 递延投资收益Deferred Gain on Investment 递延税款贷项Deferred Tax Credits 其他递延贷项Other Deferred Credits 待转销汇兑收益Unamortized Exchange Gain其他负债合计TOTAL OTHER LIABILITIES 负债合计TOTAL LIABILITIES所有者权益：The owner's equity: 实收资本Paid-in CapitalBalance sheetMonth:编制月份负债及所有者权益LIABILITIES AND OWNER'S EQUITY资本公积Capital Accumulation盈余公积Surplus其中：法定公益金 Thereinto: Legal Commonweal Fund 未分配利润Undistributed Profits所有者权益合计Total equity负债及所有者权益合计Total liabilities and owners equity单位：人民币元行数年 初 数期 末 数LINE No.AT BEG. OF YEAR AT END OF PERIOD-。
资产负债表-中英文对照
31
其他流动负债
90
Sub-total of current assets
Other current liabilities
长期投资：
Long-term investments：
长期股权投资
32
流动负债合计
100
Long-term equity investment
Sub-total of current liabilities
Capital surplus
无形资产及其他资产合计
60
盈余公积
119
Sub-total of intangible and other assets
Surplus reserve
其中：法定公益金
120
Including：Statutory public welfare fund
递延税项
未分配利润
121
长期债权投资
34
长期负债：
Long-term debt investment
Long-term liabilities
长期投资合计
38
长期借款
101
Sub-total of long-term investments
Long-term borrowings
固定资产：
应付债券
102
Fixed assets：
Beg. balance
End. balance
Liabilities & Owners'
(Stockholders') equity
流动资产：
流动负债：
Current assets：
Current liabilities
企业资产负债表（中英文对照）
企业资产负债表（中英文对照）中英文资产负债表资产ASSETS流动资产：CURRENT ASSETS：现金Cash on hand银行存款Cash in bank有价证券Marketable securities应收票据Notes receivable应收账款Accounts receivable减：坏账准备Less：Provision for bad debts预付帐款Advances to suppliers其他应收款Other receivables待摊费用Deferred and prepaid expenses存货Inventories减：存货变现损失准备Less：Provision for loss on realization of inventories一年内到期的长期投资Long-term investments maturing 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 INVESTMENTS长期投资Long-term investments一年以上的应收款项Receivables collectable after one year固定资产：FIXED ASSETS：固定资产原价Fixed assets-cost减：累计折旧Less：Accumulated depreciationcost固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets在建工程：CONSTRUCTION IN PROGRESS在建工程Construction in progress无形资产：INTANGIBLE ASSETS：场地使用权Land occupancy righ工业产权及专有技术Industary property rights and proprietary technology 其它无形资产Other intangible assets无形资产合计Total intangibles assets：其它资产：OTHER ASSETS：开办费Organization expenses筹建期间汇兑损失Exchange loss during start-up period递延投资损失Deferred loss on investm递延税款借项Deferred taxes debi其它递延支出Other deferred expense待转销汇兑损失Unamortized cxehangs loss负债及所有者权益LIABILITIES AND OWNER'S EQUITY流动负债：CURRENT LIABILITIES：短期借款Short-term loans应付票据Notes payable应付账款Accounts payable应付工资Accrued payroll应交税金Taxes payable应付股利Dividends payable预收货款Advances from customers其它应付款Other payables预提费用Accrued expense职工奖励及福利基金Staff and worker's bonus and welfare fund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长期负债：LONG-TERM LIABILITIES：长期借款Long-term loans应付公司债Dividends payable应付公司债溢价（折价）Premium(discount)on debentures payable一年以上的应付款项Payables due after one year长期负债合计Total long-term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项Deferred tax credits其他递延贷项Other deferred credits待转销汇兑收益Unamortized exchange gain其他负债合计Total other liabilities负债合计Total liabilities所有者权益：OWNER'S EQUITY资本总额Registered capital (货币名称及金额currency and amount___实收资本Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)其中：中方投资Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___)外方投资Foreign investments(非人民币资本期末金额amount of non-RMBcurrency at end of period___)减：已归还投资Less：Investments returned资本公积Capital surplus储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profit capitalised on return of investments本年利润Current year net income未分配利润Undistributed profit所有者权益总计T otal owner's equity负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY。
资产负债表中英文表(doc 8页)
资产负债表中英文表(doc 8页)资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
资产负债表中英文对照版
资产负债表中英文对照版一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者(或股东)权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益(或股东权益) Owners’Equity实收资本(或股本) Paid in capital减;已归还投资Less: Capital redemption实收资本(或股本)净额Net bal of Paid in capital。
中英对照资产负债表
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents。
资产负债表的中英文对照
1资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额V AT paid ( or input tax)1282 留抵税额excess V A T paid (or overpaid V A T)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners'(stockholders') current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改进及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改进物land improvements1421 土地改进物land improvements1428 土地改进物-重估增值land improvements - revaluation increments1429 累积折旧-土地改进物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改进leasehold improvements1521 租赁权益改进leasehold improvements1529 累积折旧- 租赁权益改进accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金本钱deferred pension costs1782 租赁权益改进leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行本钱deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued V AT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后效劳/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 资本〔或股本〕capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保存盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改进扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金本钱之净损失net loss not recognized as pension cost 3431 未认列为退休金本钱之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest。
中英文对照——资产负债表单词
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡 Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他 Short-term investments - other 1102 短期投资跌价准备Short-term investmentsfalling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购 Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell thegoods on a commission basis1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks '140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks 1402 长期债权投资Long-term investment onbonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds 1421 长期投资减值准备Long-term investmentsdepreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备creditor's rights investmentdepreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物 Structure机器设备Machinery equipment运输设备 Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation 累计折旧（accumulated depreciation）：属于资产类的备抵调整账户，其结构与一般资产账户的结构刚好相反，累计折旧是贷方登记增加，借方登记减少，余额在贷方。
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收回投资收到的现金Proceeds from disposal of investments
取得投资收益收到的现金Cash received from investments
处置固定资产、无形资产、其他资产所收到的现金净额Proceeds from disposal of fixed assets, intangible assets and other assets
长期应付款Long term payables
固定资产原值Fixed assets, gross
专项应付款Ear-marked payables
减：累计折旧Less: Accumulated depreciation
预计负债Contingent liabilities
固定资产净值Fixed assets, net
应付股利Dividend payables
存货Inventories
应付利息Interest payables
其他流动资产Other current assets
其他应付款Other payables
流动资产合计Total Current Assets
一年内到期的非流动负债
Current portion of non-current liabilities
期末余额
2013
RMB ‘000
年初余额
2012
RMB’ 000
流动资产：Current Assets
流动负债：Current Liabilities
现金Cash (and cash equivalent)
短期借款Short term borrowings
Assets:
Liabilities
交易性金融资产(短期投资)
投资支付的现金Increase in investments
支付的其他与投资活动相关的现金Payments for other investment activities
投资活动现金流出小计Total cash outflows from investment activities
投资活动产生的现金流量净额Net cash flows from investment activities
三、筹资活动产生的现金流量Cash flows from financing activities
吸收投资收到的现金Capital contributionsfrom investors
取得借款收到的现金Proceeds from interest-bearing loans (borrowings)
分配股利利润或偿还利息支付的现金Dividend paid or interest paid
支付的其他与筹资活动相关的现金Payments for other financing activities
筹资活动现金流出小计Total cash outflows from financing activities
资本公积Capital reserve
递延所得税资产Deferred tax
减：库存股Less: Treasury stocks
其他非流动资产Other non-current assets
盈余公积Earnings reserve
非流动资产合计Total Non-current Assets
未分配利润Retained earnings
项目items2010rmb000一经营活动产生的现金流量cashflowsfromoperatingactivities收到销售商品提供劳务受到的现金cashreceivedfromsaleofproductsandservices收到的税费返还cashreceivedfromtaxrebate收到其他与经营活动相关的现金cashreceivedfromotheroperatingactivities经营活动现金流入小计totalcashinflowsfromoperatingactivities购买商品接受劳务支付的现金purchaseofrawmaterialsandservices支付各项税费paymentsoftaxesandsurcharges支付其他与经营活动相关的现金paymentsforotheroperatingactivities现金流出小计totalcashoutflows经营活动产生的现金流量净额netcashflowsfromoperatingactivities二投资活动产生的现金流量cashflowsfrominvestmentactivities收回投资收到的现金proceedsfromdisposalofinvestments取得投资收益收到的现金cashreceivedfrominvestments处置固定资产无形资产其他资产所收到的现金净额proceedsfromdisposaloffixedassetsintangibleassetsandotherassets收到的其他与投资活动相关的现金cashreceivedfromotherinvestmentactivities投资活动现金流入小计totalcashinflowsfrominvestmentactivities购建固定资产无形资产其他资产支付的现金purchaseoffixedassetsintangibleassetsandotherassets投资支付的现金increaseininvestments支付的其他与投资活动相关的现金paymentsforotherinvestmentactivities投资活动现金流出小计totalcashoutflowsfrominvestmentactivities投资活动产生的现金流量净额netcashflowsfrominvestmentactivities三筹资活动产生
非流动资产:Non-current Assets
其他流动负债Other current liabilities
可供出售金融资产Available-for-sale securities
流动负债合计Total Current Liabilities
持有至到期投资Hold-to-maturity securities
非流动负债:Non-current Liabilities
长期应收款Long term receivables
长期借款Long term borrowings
长期股权投资Long term investments
应付债券Bonds payables
投资性房地产Investment properties
资产负债表
Balance Sheet
会企01表
编制单位: (Company Name)At December of2010年月日单位: (Unit)
资产Assets
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
负债与所有者权益Liabilities and Shareholders’ Equity
筹资活动产生的现金流量净额Net cash flows from financing activities
四、汇率变动对现金的影响Effect of changes in foreign exchange rate
五、现金及现金等价物增加净额Net increase in cash and cash equivalents
资产合计Total Assets
所有者权益合计Total shareholders’ equity
负债与所有者权益合计Total Liabilities and Shareholders’ Equity
现金流量表Cash Flow Statement
会企03表
编制单位：年月日单位：
Company Name:At December of2010Unit:
Marketable securities (short-term investments)
交易性金融负债Marketable Securities (liabilities)
Cash +500
Marketable securities -500
Marketable securities +500 (repo contract)
收到的其他与投资活动相关的现金Cash received from other investment activities
投资活动现金流入小计Total cash inflows from investment activities
购建固定资产、无形资产、其他资产支付的现金Purchase of fixed assets, intangible assets and other assets
无形资产Intangible assets
负债合计Total Liabilities
开发支出Development costsdwill
实收资本(或股本) Paid-in capital
长期待摊费用Expenses for long term amortization
应收票据Notes receivables
应付票据Notes payables
应收账款Accounts receivables (trade receivables) (A/R)
应付账款Accounts payables (trade payables) (A/P)
减：坏账准备Less: Bad debt provisions
递延所得税负债Deferred tax liabilities
固定资产清理Fixed assets for disposal
其他非流动负债Other non-current liabilities