财务报表中英文汉英英汉对照

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
number
num&o imprim e de caissier 打印时间print time Temps imprim e 账号account number num e ro de compte 客户名称account name nom et pr e nom de compte 币别currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets
起始日期start date
date de d e but
终止日期termination date / expirty date date d 'expiration 交易日期trade
/transaction date date de l 'op e ration 摘要abstract extrait
交易金额transaction amount montant de l'op e ration
账号余额account balance solde du compte 对方账号reciprocal account number
num e ro de compte r e ciproque
对方帐户名称reciprocal account name nom de compte r e ciproque 操作员号operator number num e ro de l'op e rateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入cash deposit d |p?t en esp eces 结息interest settlement r e glement d'int e et
现金支取cash withdraw retrait en esp e ces 中国银行的流水清单
打印柜员号printed teller sequence
RBS流水查询RBS Transaction inquiry enqu ete de transaction BALANCE SHEET
Printed by For the year(or,quarter,month)ended
JULY31,1998
ASSETS LIABLITIES AND OWNER'EQUITY
LINENO AT BEG OF YEAR
YEAR
CURRENT ASSETS EQUI
CURRENT LIABILITIES
Cash on handIT 1
loansS
Cash in bankloan
payableansS
Marketable securities
Accounts payableties
Notes receivableetie
Accrued payrolletie
Accounts receivablees
Taxes payablevabl
Less:Provision for bad
Dividends payablebad
Advance to suppliersd de
Advances from customersbts
Other receivablesustom 10
Other payablesesust
AT END OF
Short term
Notes
这些可以搞定工行流水帐的翻译。

其他银行就不清楚了——方程
Deferred and prepaid expenses For
11 Accrued expensesaid Inventoriesns 12 Staff and worker' bonus and welfare fundhe year(o Less:Provision for loss on realizationof inventoriesquarter,mo
13 Long-term liabilities
” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” ” a a a a a a a a a a a a a a a a a a a a a a a a a due within one yearinventorie
Long-term investments maturing within one yeartoriesquar 15 Other current liabilitiesg with
Other current assetslities 16
英文：BALANCE SHEET Total current assetsg with 17 Total current liabilitiesg with
LONG TERM INVESTMENTSliti LONG-TERM LIABILITIESliti
18
发表时间: 2005-9-23 阅读数：29060 Long-term investmentsiesg
Long-term loansment
Receivables clooectable after onr yearne yearto 20 Debentures payablee aft
FIXED ASSETS: pay
Premium (discount) on debentures payableeartorie
Fixed assets-cost) on d 21
一年以上的应付款Payable due after one yearentures p
Less:Accumulated depreciationes pa 22 Total long term liabilitiesbleear
Fixed assets-net valueerm li 23 Disposal of fixed assetsm liab 27
CONSTRUCTION IN PROGRESSsm l
OTHER LIABILITIESROGR Construction in progressliab 28
Exchange gain during start-up periodsbleeart
INTANGIBLE ASSETS:ing
Deferred gain on investmentsperiod
Land occupancy rightvestm 29
Deferred taxes creditstment
Proprietary technology and patentsriodsblee 30 Other deferred creditd pate
Other intangible assetsd pate 31 Unamortized
exchange gainatentsr
Total intangible assetsriodsb 32
Total other liabilities asset
OTHER ASSETSer l Total liabilitiessset
Organization expensesies 33
OWNERS' EQUITYation
Exchange loss during start-up perioddsbleear 34 Registered capital Currency and
amount)oddsbleeart
Deferred taxs debit and a 35
Paid in capital(amount of foreign
currency at end of period,month)ended D Deferred loss on investmentsn curr
36
Other deferred expensesmentsn 37
Chinese investment(amount of foreign currency at end of periodnth)ended DEC Unamortized exchange loss foreig
38 Foreign investment(amount of foreign currency at end of periodnth)ended DEC
Less:Investment returnedeign c
Capital surplusnede Reserve fundusne Enterprise expansion fundign cu
Profit capitalised on return of investmentnd of
Current year profitrn o Undistributed profitstrn o Total other assetsted pr Total owners' equityrn of i
TOTAL ASSETS Tot TOTAL LIABILITIES AND OWNERS' EQUITYnvestmentn
Notes ： 1. Customer' materials to be processed ___ ;2. Consignment in ___ ;3.
资Goods held for others ____ ;4. Notes receivable discounted with recourse ;
5. Fixed assets under operating lease ;
6. Current year payment of
import taxes __ .d for others ____ ;
中文：资产负债表
发表时间: 2005-9-23 阅读数：29061 资产负债表
MONETARY UNIT:YUAN
资产行次年初数资期末数资
负债及所有者权益行次年初
数所有者期末数所有者
流动资产流动负债:
现金 1 短期借款42
银行存款 2 应付票据
43
有价债券 4 应付帐款
44
应收票据 5 应付工资
45
应收帐款 6 应交税金
46
减：坏帐准备7 应付股利
47
预付帐款8 预收货款
48
其他应收款10 其
、他应付款
50
待摊费用11 预提费用
51
存货12 职工奖励及福利
基
金52
减：存货变现损失准备13
一年内到期的长期负债53
一年内到期的长期投资15
其他流动负债54
其他流动资
产
16
流动资产合
计17 流动负债合计55
长期投资: 长期负债:
长期投资18 长期借款
56
一年以上的应收帐款20 应付公司债57
固定资产: 应付公司溢价（折价） 58
固定资产原价21 一年以上
的应付款项59
减: 累计折旧22 长期负债合计60
固定资产净值23
固定资产清理
27
在建工程: 其他负债:
在建工程28 筹建期间汇兑
收益61
无形资产: 递延投资收益
62
场地使用权29 递延税款贷项
63
工业产权及专有技术30 其他
递延贷项64
其他无形资产31 待转销汇
兑收益65
无形资产合计32 其他负债
合计66
其他资产: 负债合计
67
开办费33
所有者权益:
筹建期间汇兑损
失34 资本
总额货币名称及金额
递延税款借项35 实收资本（非人民币资本期末金额） 68
递延投资损失
36 其中: 资损其他递延支出37 中方投资（非人民币资本期末金额69
待转销汇兑损失38 外方投资（非人民币资本期末金额） 70
减: 已归还投资71
资本公积72
储备基金74
企业发展基
金
75
利润归还投
资76
本年利润77
未分配利润78
其他资产合计所有者权
益合计80
资产合计负债及所有者
权益总计81 附注： 1. 受托加工材料;2. 受托代销商
品__ ;3. 代管商品物资____ ;4. 由企业负
责的应收票据贴现____ ;
5. 租入固定资产___ ;
6. 本年支付的进口环
节税金___ . ___ ; 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 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 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
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
C ash
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 Statement
Prepared by: Period: Unit: Items 1.
Cash Flows from Operating Activities: 01)Cash received from sales of goods or rendering of services 02)Rental received
Value added tax on sales received and refunds of value 03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services 10) C ash paid for operating leases 11)
Cash paid to and on behalf of
employees
12) V alue added tax on purchases paid
13) I ncome tax paid 14) Taxes paid other than value added tax and income tax
17)
Other cash paid relating to operating
activities
18) S ub-total of cash outflows 19) Net cash flows from operating activities 2.
Cash Flows from Investing Activities: 20) Cash received from return of investments 21) Cash received from distribution of dividends or profits
22) Cash received from bond interest
income
Net cash received from disposal of fixed assets,intangible
23) assets and other long-term assets 26)Other cash received relating to investing activities
27)Sub-total of cash inflows 28)and other long-term assets 29)Cash
paid to acquire
equity
investments
30)Cash
paid
to acquire
debt investments
33)Other cash paid relating
to
investing activities
34)
Sub-total of cash outflows
35) Net cash flows from investing activities
3.
Cash Flows from Financing Activities: 36)
Procee
ds from issuing shares
学会
计论坛
37) Proceeds from issuing bonds 38) Proceeds from borrowings
41) Other proceeds relating to financing
activities 42) Sub-total of cash inflows
43) Cash repayments of amounts borrowed 44)
Cash payments of expenses on any financing activities
45) Cash payments for distribution of dividends or profits
46) Cash payments of interest expenses
47) Cash payments for finance leases
48) Cash payments for reduction of registered capital
51) Other cash payments relating to financing activities
52) Sub-total of cash outflows
53) Net cash flows from financing activities 4. Effect of Foreign Exchange Rate Changes on Cash
5. Net Increase in Cash and Cash Equivalents
Supplemental Information
1.Investing and Financing Activities that do not Involve in
Cash Receipts and Payments
56) Repayment of debts by the transfer of fixed assets
57) Repayment of debts by the transfer of investments
58) Investments in the form of fixed assets
59) Repayments of debts by the transfer of investories
2. Reconciliation of Net Profit to Cash Flows from Operating
Activities
62) Net profit
63) Add provision for bad debt or bad debt written off
64) Depreciation of fixed assets
65) Amortization of intangible assets Losses on disposal of fixed assets,intangible assets
66) and other long-term assets (or deduct:gains)
67) Losses on scrapping of fixed assets
68) Financial expenses
69) Losses arising from investments (or deduct:gains)
70) Defered tax credit (or
deduct:debit)
71) Decrea se in inventories (or deduct ：increase)
72) Decrease in operating receivables (or deduct:increase)
73) Increase in operating payables (or deduct:decrease)
74) Net payment on value added tax (or deduct:net receipts
75) Net cash flows from operating activities 3. Net Increase in Cash and Cash Equivalents
76) cash at the end of the period
77) Less:cash at the beginning of the period
78) Plus:cash equivalents at the end of the period
79) Less:cash equivalents at the beginning of the period
80) Net increase in cash and cash
equivalents 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
5. net 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。