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打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间 print timeTemps imprimé账号 account numbernuméro de compte客户名称 account namenom et prénom de compte币别 currencymonnaie钞汇鉴别cash remittance identificationidentification d'envoi de fonds / remise de billets起始日期 start datedate de début终止日期termination date / expirty datedate d’expiration交易日期 trade /transaction datedate de l’opération摘要 abstractextrait交易金额transaction amountmontant de l'opération账号余额 account balancesolde du compte对方账号 reciprocal account number numéro de compte réciproque对方帐户名称 reciprocal account name nom de compte réciproque操作员号 operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratctextrait autobiographique现金存入 cash depositdép?t en espèces结息 interest settlementrèglement d'intérêt现金支取 cash withdrawretrait en espèces中国银行的流水清单RBS流水查询 RBS Transaction inquiry enquête de transaction终端 terminalTerminal柜员 tellercaissier交易码 transaction codeCode de transaction工作站 workstationPoste de travail页数 pagination / paginal number / page numberpagination起息日 value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent主管 chief manager / executive Administrateur gestionnaire / chef de service / responsable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----------------------------------------------------------------------#########################--------------------------------------------------------------------英文： BALANCE SHEET________________________________________发表时间: 2005-9-23 阅读数： 29060 BALANCE SHEETPrinted by For the year(or,quarter,month)endedJULY31,1998ASSETS LIABLITIES AND OWNER'EQUITYLINENO AT BEG OF YEAR AT END OF YEARCURRENT ASSETS EQUICURRENT LIABILITIESCash on handIT 1 Short term loansSCash in bankloan 2 Notes payableansSMarketable securities 4Accounts payabletiesNotes receivableetie 5Accrued payrolletieAccounts receivablees 6Taxes payablevablLess:Provision for bad debts F 7Dividends payablebadAdvance to suppliersd de 8Advances from customersbtsOther receivablesustom 10Other payablesesustDeferred and prepaid expenses For11 Accrued expensesaid Inventoriesns 12 Staff and worker' bonus and welfare fundhe year(o Less:Provision for loss on realizationof inventoriesquarter,mo13 Long-term liabilities due within one yearinventorieLong-term investments maturing within one yeartoriesquar 15 Other current liabilitiesg withOther current assetslities 16Total current assetsg with 17Total current liabilitiesg with LONG TERM INVESTMENTSlitiLONG-TERM LIABILITIESlitiLong-term investmentsiesg 18Long-term loansmentReceivables clooectable after onr yearne yearto 20Debentures payablee aftFIXED ASSETS: payPremium (discount) on debentures payableeartorieFixed assets-cost) on d 21一年以上的应付款 Payable due after one yearentures pLess:Accumulated depreciationes pa22 Total long term liabilitiesbleearFixed assets-net valueerm li 23Disposal of fixed assetsm liab 27CONSTRUCTION IN PROGRESSsm lOTHER LIABILITIESROGR Construction in progressliab 28Exchange gain during start-up periodsbleeartINTANGIBLE ASSETS:ingDeferred gain on investmentsperiod Land occupancy rightvestm 29Deferred taxes creditstment Proprietary technology and patentsriodsblee 30 Other deferred creditd pateOther intangible assetsd pate 31Unamortized exchange gainatentsrTotal intangible assetsriodsb 32Total other liabilities asset OTHER ASSETSer l Total liabilitiesssetOrganization expensesies 33OWNERS' EQUITYationExchange loss during start-up perioddsbleear 34Registered capital Currency and amount)oddsbleeartDeferred taxs debit and a 35Paid in capital(amount of foreign currency at end of period,month)ended D Deferred loss on investmentsn curr36Other deferred expensesmentsn 37Chinese investment(amount of foreign currency at end of periodnth)ended DECUnamortized exchange loss foreig38 Foreigninvestment(amount of foreign currency at end of periodnth)ended DECLess:Investment returnedeign cCapital surplusnedeReserve fundusneEnterprise expansion fundign cuProfit capitalised on return of investmentnd ofCurrent year profitrn oUndistributedprofitstrn oTotal other assetsted prTotal owners' equityrn of i TOTAL ASSETS Tot TOTAL LIABILITIES AND OWNERS' EQUITYnvestmentnNotes：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 Statement Prepared by: Period: Unit:Items1.Cash Flows from Operating Activities: 01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares学会计论坛37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve inCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cashequivalents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。