资产负债表科目中英对照
Balance_Sheet资产负债表中英文对照
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。
资产负债表中英对照
资产负债表中英对照货币资金：Monetary capital结算备付金(Deposit Reservation for Balance)拆出资金lendings to banks and other financial institutions交易性金融资产trading financial assets应收票据Notes receivable应收账款Accounts receivable预付款项Advanced accounts应收保费premiums receivable应收分保账款reinsurance accounts receivable应收分保合同准备金reinsurance contract reserves receivable 应收利息Interest receivable其他应收款Other accounts receivable买入返售金融资产Redemptory Monetary Capital for Sale存货Stock原材料: Raw materials库存商品Merchandise in Store一年内到期的非流动资产：non-current asset(expire in a year)其他流动资产：Other current assets流动资产合计：T otal current assets非流动资产Non-Current Assets发放贷款及垫款loans and advances可供出售金融资产Financial assets available for sale持有至到期投资Held-to-maturity investment长期应收款Long-term Accounts Receivable长期股权投资Long-term Equity Investment投资性房地产Investment Real Estate固定资产原价fixed assets at original price累计折旧accumulated depreciation固定资产净值Net Value of Fixed Assets固定资产减值准备Fixed assets depreciation reserves固定资产净额Net Fixed Assets在建工程Construction in Process工程物资engineer material固定资产清理Liquidation of fixed assets生产性生物资产Productive Biological Assets油气资产Oil and gas assets无形资产Intangible assets开发支出development expenditure商誉goodwill长期待摊费用long-term deferred expenses 递延所得税资产deferred income tax assets。
资产负债表明细中英文对照
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 investment1121 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 -当局债券 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 备抵短期投资贬价损掉 allowance for reduction of short-term investment to market 113 应收单据 notes receivable1131 应收单据 notes receivable1132 应收单据贴现 discounted notes receivable1137 应收单据 -关系人 notes receivable - related parties1138 其它应收单据 other notes receivable1139 备抵呆帐－应收单据 allowance for uncollec- tible 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 receivable 118 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 currencies1183 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 备抵存货贬价损掉 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产物 by-products1224 在成品 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 备抵存货贬价损掉 allowance for reduction of inventory to market 125 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 VAT paid ( or ｉｎｐｕｔ tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出包管金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损掉 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 基金及持久投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313 不测损掉筹办基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 持久投资 long-term investments1321 持久股权投资 long-term equity investments1322 持久债券投资 long-term bond investments1323 持久不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance1328 其它持久投资 other long-term investments1329 备抵持久投资贬价损掉 allowance for excess of cost over market value of long-term investments 14~ 15 固定资产 property , plant, and equipment141 地盘 land1411 地盘 land1418 地盘-重估增值 land - revaluation increments142 地盘改良物 land improvements1421 地盘改良物 land improvements1428 地盘改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -地盘改良物 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 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment1561 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 increments 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 16 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 创办费 organization costs1771 创办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 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 债券发行成本 deferred bond issuance costs1812 持久预付租金 long-term prepaid rent1813 持久预付保险费 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 持久应收单据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 持久应收单据 long-term notes receivable1842 持久应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 持久应收单据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它持久应收款项 other long-term receivables1849 备抵呆帐-持久应收单据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables 185 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 revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出包管金 refundable deposit1861 存出包管金 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 payable 213 应付单据 notes payable2131 应付单据 notes payable2137 应付单据 -关系人 notes payable - related parties2138 其它应付单据 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 VAT 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 应付地盘房屋款 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持久负债 long-term liabilities -current portion2271 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持久借款 long-term loans payable - current portion2273 一年或一营业周期内到期持久应付单据及款项 long-term notes and accounts payable due within one year or one operating cycle 2277 一年或一营业周期内到期持久应付单据及款项-关系人 long-term notes and accounts payables to related parties - current portion 2278 其它一年或一营业周期内到期持久负债 other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT 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 持久负债 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 持久借款 long-term loans payable2321 持久银行借款 long-term loans payable - bank2324 持久借款 -业主 long-term loans payable - owners2325 持久借款 -员工 long-term loans payable - employees2327 持久借款 -关系人 long-term loans payable - related parties2328 持久借款 -其它 long-term loans payable - other233 持久应付单据及款项 long-term notes and accounts payable2331 持久应付单据 long-term notes payable2332 持久应付帐款 long-term accounts pay-able2333 持久应付租赁负债 long-term capital lease liabilities2337 持久应付单据及款项 -关系人 Long-term notes and accounts payable - related parties 2338 其它持久应付款项 other long-term payables234 估计应付地盘增值税 accrued liabilities for land value increment tax2341 估计应付地盘增值税 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 其它持久负债 other long-term liabilities2388 其它持久负债-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 存入包管金 deposits received2861 存入包管金 guarantee deposit received 288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities。
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 改良及扩充基金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 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物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 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良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 递延退休金成本deferred pension costs1782 租赁权益改良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 债券发行成本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 估计售后服务/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 reserve3321 意外损失准备contingency reserve3322 改良扩充准备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 未认列为退休金成本之净损失net loss not recognized as pension cost 3431 未认列为退休金成本之净损失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
流动负债: Current liabilities 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payab1e 预收账款 Advances of customers 应付工资 Accrued payro1l 应付福利费 Welfare payable 应付股利 Dividends payable 应交税金 Taxes payable 其它应交款 Other hand up payable 其它应付款 Other payable 预提费用 Accured expenses 预计负债 Intending liabilities 一年内到期的长期负债
Other long term liabilities
长期负债合计
Total long term liabilities
固定资产净额 Fixed assets net 工程物资 construction materials 在建工程
Construction work in Progress
递延税项： Deferred tax 递延税款贷项
Total intangible and other assets
递延税项： Deferred tax 递延税款借项
Debit side of deferred tax
所有者权益（或股东权益): Investors equity 实收资本（或股本） Paid in captial 减：已归还投资 Less:returned investments 实收资本（或股本）净额 Pain-in capital net 资本公积 Accumulation of captial 盈余公积 Surplus reserve 其中：法定公益金 public welfare funds 未分配利润 Retort term investments
资产负债表科目中英对照
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资产负债表表示企业在一定日期(通常为各会计期末)的财务状况(即资产、负债和业主权益的状况)的主要会计报表。
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。
资产负债表中英文对照表
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
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
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
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
银行资产负债表中英文对照(2021整理)
银行资产负债表中英文对照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 investment1121 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 bills 1123 短期投资-当局债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资贬价损掉allowance for reduction of short-term investment to market113 应收单据notes receivable1131 应收单据notes receivable1132 应收单据贴现discounted notes receivable1137 应收单据-关系人notes receivable - related parties1138 其它应收单据other notes receivable1139 备抵呆帐－应收单据allowance for uncollec- tible 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 currencies1183 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 receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货贬价损掉allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产物by-products1224 在成品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 备抵存货贬价损掉allowance for reduction of inventory to market 125 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VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出包管金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损掉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 基金及持久投资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 不测损掉筹办基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 持久投资long-term investments1321 持久股权投资long-term equity investments1322 持久债券投资long-term bond investments1323 持久不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它持久投资other long-term investments1329 备抵持久投资贬价损掉allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 地盘land1411 地盘land1418 地盘-重估增值land - revaluation increments142 地盘改进物land improvements1421 地盘改进物land improvements1428 地盘改进物-重估增值land improvements - revaluation increments 1429 累积折旧-地盘改进物accumulated depreciation - land improvements 143 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 equipment1561 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 创办费organization costs1771 创办费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 持久预付租金long-term prepaid rent1813 持久预付保险费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 持久应收单据及款项与催收帐款long-term notes , accounts and overdue receivables1841 持久应收单据long-term notes receivable1842 持久应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 持久应收单据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它持久应收款项other long-term receivables1849 备抵呆帐-持久应收单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 revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others 186 存出包管金refundable deposit1861 存出包管金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 应付单据notes payable2131 应付单据notes payable2137 应付单据-关系人notes payable - related parties2138 其它应付单据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 VAT 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 应付地盘房屋款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 supervisors 2198 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持久负债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持久借款long-term loans payable - current portion2273 一年或一营业周期内到期持久应付单据及款项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持久应付单据及款项-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持久负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT 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 持久负债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 payable 232 持久借款long-term loans payable2321 持久银行借款long-term loans payable - bank2324 持久借款-业主long-term loans payable - owners2325 持久借款-员工long-term loans payable - employees2327 持久借款-关系人long-term loans payable - related parties2328 持久借款-其它long-term loans payable - other233 持久应付单据及款项long-term notes and accounts payable2331 持久应付单据long-term notes payable2332 持久应付帐款long-term accounts pay-able2333 持久应付租赁负债long-term capital lease liabilities2337 持久应付单据及款项-关系人Long-term notes and accounts payable - related parties2338 其它持久应付款项other long-term payables234 估计应付地盘增值税accrued liabilities for land value increment tax 2341 估计应付地盘增值税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 其它持久负债other long-term liabilities2388 其它持久负债-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 存入包管金deposits received2861 存入包管金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities财政报表词汇Turnover 营业额Other operating income其他经营收入General and administrative expenses一般及行政开支Loss from operations经营吃亏Finance costs融本钱钱Loss before taxation除税前吃亏Taxation税项Loss after taxation除税后吃亏Minority interests少数股东权益Net loss for the period期内吃亏净额Loss per share (HK cent) Basic每股吃亏〔港仙〕根本Non-current assets非流动资产Current assets流动资产Current liabilities 流动负债Net current liabilities 流动负债净额Total assets less current liabilities 总资产减流动负债Non-current liabilities非流动负债consolidated profit and loss account 综合损益帐consolidated balance sheets 综合资产负债表Attributable to: Equity holders of the parent以下人仕应占：母公司股权持有人Loss attributable to shareholders 股东应占吃亏Prepaid lease payment 预付租金Goodwill 商誉Inventories 存货Trade and other receivables, deposits and prepayment 应收帐款及其他应收款项、按金及预付款项Loans and interest receivables 贷款及应收利息Pledged bank deposit 已典质银行存款Bank balances and cash 银行结存及现金Segment results 分类业绩Unallocated expenses 不分类开支Realized (loss) on investment in securities证券投资之变现〔吃亏〕At beginning of year 年初Revaluation deficit charged to profit and loss account 於损益账中扣除之重估减值At balance sheet date 於结算日Additions 添置Accumulated amortisation 累计摊销Net book value 账面净值Raw materials 原料Work in progress 在成品Finished goods 制成品Trade and bills receivables 应收账款及应收单据Provision for doubtful debts 呆账拨备Cash and bank balances 现金及银行结存Time deposits 按期储蓄Bank overdrafts, unsecured 银行透支、无典质Trust receipt loans, unsecured 信托收据贷款、无典质Current portion of bank loans 银行贷款之短期部份Purchase consideration 收购之对价Issue of new shares 发行新股Surplus in fair value of shares issued 发行股份之溢价Fair value of consideration 收购之公允价值Direct costs relating to the acquisition settled in cash有关收购之直接现金本钱Total acquisition costs 总收购本钱Fair value of acquired net assets and intangible assets购入之净资产及无形资产之公允价值Surplus on revaluation before reclassification从头分类前之重估盈余Exchange adjustments 滙兑调整Written back on disposals 因出售而拨回Written back of impairment loss on disposals因出售而拨回减值吃亏Freehold 永久业权Demand deposits and current deposits 活期及往来账户存款Savings deposits 储蓄存款Time, call and notice deposits 按期、即期及短期通知存款Negative fair value of derivatives 衍生东西的负公允价值Designated at fair value through profit or loss指定为通过损益以反映公允价值Non-trading 非交易用途Certificates of Deposit Issued 已发行存款证Depreciation allowances in excess of related depreciation折旧免税额超过有关折旧Cash flow hedge 现金流量对冲Non-trading debt securities issued 非交易性已发行债务证券Interests in jointly controlled entities 於共同控制实体的权益Derivative assets 衍生资产Financial assets at fair value through profit or loss按公平值列帐及於损益表处置之财政资产Bank balances and cash 银行结余及现金Time charter equivalent earnings 按期租合约对等基准的收入Share of profits less losses of jointly controlled entities应占共同控制实体溢利减吃亏Currency translation differences 汇兑差额fair value losses of cash flow hedges 现金流量对冲的公平值吃亏Net loss recognised directly in equity 在权益直接确认的净吃亏Shares issued upon exercise of share options於行使认股权时发行的股份Shares purchased by trustee of the LTIS持久奖励方案受托人购入的股份Shares transferred to employees upon granting of restricted share awards 於授出有限制股份奖励后转予雇员的股份Shares issued and transferred to employees upon granting of restricted share awards於授出有限制股份奖励后发行及转予雇员的股份Shares transferred back to trustee upon lapse of restricted share awards 於有限制股份奖励掉效后回拨至受托人的股份Share-based compensation 以股权支付的抵偿其他还有:current ratio 流动比率=流动资产/流动负债quick ratio 速动比率=速动资产/流动负债debt ratio 负债比率=负债总额/资产总额debt to equity 负债权益比率=带息负债/〔负债+所有者权益〕dividend payout ratio 股息支付率=普通股股息/普通股净收益net working capital营运资金净值=流动资产-流动负债gross margin 毛利率=〔发卖收入—已发卖商品本钱〕/发卖收入operation margin营业利润率=息税前利润〔EBIT〕/发卖收入profit margin 边际利润率=净利润/发卖收入也叫return on salereturn on assets 资产报答率return on equity 权益报答率asset turnover 资产周转率=发卖收入/资产平均余额EPS= earning per share 每股收益P/E=price/earning 市盈率ROE = Return on Assets 资产报答率ROAE = Return on Assets Employed 占用资产报答率ROCE = return on capital employed 占用本钱报答率ROC = return on capital 本钱报答率IRR = internal return rate内部报答率法DCF = discount cash flow贴现现金流量法NPV = net present value 净现值CFROI = cash flow return on investment 投资现金流回报EBIT = earning before interest & tax息税前收入Net debt/total assets 有息负债率有息负债是指扣除应付工资福利费等无利息承担后的债务Net Gearing= Net Debt / Equity 杠杆作用, 有息负债与所有者权益的比率有时候负债权益比是用持久负债与普通股权益比拟的Depreciation and amortization 折旧和摊削折旧费还有个说法叫committed capacity costamortization of deferred expenditure 递延费用摊削Proforma = 估计/非正式。
完整中英文对照资产负债表_损益表__现金流量表
完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中：原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital其中:国有法人资本Collective legal person’s capital集体法人资本Personal capital 个人资本Foreign businessmen’s capital外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total share holder’s equity所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment 加：投资收益Add：Non-operating income 加：营业外收入Less：Non-operating expenses 减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax 减：所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产，无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds 由发行债券的收益，38)Proceeds from borrowings 由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1. Investing and Financing Activities that do not Involve inCash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease)增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金，77)Less: cash at the beginning of the period 减：现金期开始78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物。
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 financialstatements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Subsidyreceivable 存货Inventory减：存货跌价准备Less: Provision forInventory 存货净额Net bal of Inventory已完工尚未结算款Amount due from customerfor 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 leasereceivables 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 (Negativegoodwill) 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 forfixed assets固定资产净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 constructionin 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 –Unguaranteedresidual 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 & intangibleassets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-termliability 递延税项Deferred Tax 递延税款贷项Deferred Tax liabilities 负债合计Totalliability 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。
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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资产负债表表示企业在一定日期（通常为各会计期末）的财务状况(即资产、负债和业主权益的状况)的主要会计报表。
资产负债表利用会计平衡原则，将合乎会计原则的资产、负债、股东权益"交易科目分为“资产”和“负债及股东权益”两大区块，在经过分录、转帐、分类帐、试算、调整等等会计程序后，以特定日期的静态企业情况为基准，浓缩成一张报表。
其报表功用除了企业内部除错、经营方向、防止弊端外，也可让所有阅读者于最短时间了解企业经营状况。
资产负债表之所有者权益项目资产负债表里面的所有者权益，是指企业资产扣除负债后由所有者享有的剩余权益。
有以下三个特征：1．不需要偿还所有者权益，除非减资、清算。
2．投资者拥有决策权、利润分配权、处置权。
3．清算时，清算索取权排在债权人之后。
我国资产负债表上的所有者权益包括四个项目：实收资本、资本公积、盈余公积和未分配利润.1．实收资本:“实收资本”是企业所有者的投资，股份有限公司称为“股本”.只要不增加投资，资产负债表中的这个数字就是固定的。
按照我国法律要求,实收资本同注册资本在数额上是相等的.注册资本是企业承担有限责任的限度.这个“限”对于一个具有法人资格的企业来说，就是注册资本，对于出资的所有者来说，就是他缴入的资本份额.在有限责任公司，企业的投资者一般按协议认缴注册资本.在股票上市交易的股份有限公司（上市公司），其注册资本对应的股票数额一般由政府证券管理与监督部门核定，企业发行的股票数额不能超过该发行额度.因此，上市公司的注册资本数额为实际发行股票的数量与股票面值之积。
2．资本公积：“资本公积”是与企业资本相关的一项资金来源，大多与企业收益无关，包括资本（或股本)溢价、接受捐赠资产、资产评估增值等。
（1）资本溢价是指投资者缴付企业的出资额大于该所有者在企业注册资本中所拥有份额的数额。
股本溢价是指股份有限公司溢价发行股票时实际收到的款项超过股票面值总额的数额.（2)接受捐赠实物资产是指外部单位或个人赠与企业的实物财产。
（3)资产评估增值是指企业因对外投资或根据国家有关规定需要对资产进行评估时，评估确认的价值高于该资产原账面价值的部分。
（4）外币资本折算差额是指企业接受外币资本投资时,在收到外币资本日的市场汇率与投资合同或协议约定的外币折算汇率不一致的情况下，按收到外币资本日的市场汇率折算为资产入账的价值与按照约定汇率折算为实收资本入账的价值的差额。
（5）其他形式的资本公积.我国《公司法》规定资本公积的主要作用是转增资本。
3．盈余公积:从企业净利润中按规定提取的公积金。
盈余公积包括三个内容：（1)法定盈余公积。
这是根据《公司法》或财务制度的规定提取的一部分利润，提取的比例是10％，用途是弥补亏损、转赠资本和在亏损年度发放红利，企业在亏损年度用盈余公积发放红利要在弥补亏损之后并经董事会批准。
(2)任意盈余公积.这是根据董事会决议提取的一部分利润,提取的比例可以根据企业未来发展的需要来确定。
(3)法定公益金。
是从税后利润中提取的用于企业职工集体福利设施的一部分利润,如修建职工医院、浴室、幼儿园等。
按照《公司法》规定,提取比例为5％～10％。
盈余公积的作用有：弥补亏损；转增资本;扩大企业生产经营。
4．未分配利润企业实现的净利润中尚未指定其明确去向的那一部分.企业实现的净利润，实际上分为两部分：一部分为已经确定将要支付给投资者的利润，这一部分利润会退出企业生产经营过程（最终流出企业）；另一部分为仍然留在企业、继续参与生产经营过程的“留存收益”,这部分利润以“盈余公积”和“未分配利润”两种形式存在。