损益表翻译
完整中英文对照资产负债表-损益表--现金流量表mark
完整中英文对照资产负债表-损益表--现金流量表mark完整英文版资产负债表、利润表及现金流量表Bala nee Sheet 资产负债表ITEM项目Cash 货币资金Short term in vestme短期投资ntsNotes receivable 应收票据Divide nd receivable 应收股利In terest receivable 应收利息Acco unts receivable 应收帐款Other receivables 其他应收款Acco unts prepaid 预付帐款Future guara ntee 期货保证金Allowa nee receivable 应收补贴款Export drawback receivable 应收出口退税Inven tories 存货In clud ing: Raw materials 其中：原材料Finished goods 产成品（库存商品）Prepaid and deferred expe nses 待摊费用Un settled G/L on curre nt assets 待处理流动资产净损失Lon g-term debe nture inv estme nt falli ng due in a year 一年内至U期的长期债权投资Other curre nt assets 其他流动资产Total curre nt assets 流动资产合计Lon g-term inv estme nt : 长期投资：In cludi ng long term equity inv estme nt 其中：长期股权投资Long term securities in vestme nt 长期债权投资In corporati ng price differe nee * 合并价差Total lo ng-term in vestme nt 长期投资合计Fixed assets-net value 固定资产净值Less: Impairme nt 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Con structio n in Progress 在建工程Un settled G/L on fixed assets 待处理固定资产净损失Total tan gible assets 固定资产合计In ta ngible 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Improveme nt expe nditure 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 in ta ngible 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Bala nee Sheet 资产负债表（续表）ITEM 项目Short-term loa ns 短期借款Notes payable 应付票款Acco unts payable 应付帐款Adva nces from customers 预收帐款Accrued wages 应付工资Welfare payable 应付福利费Legal pers on s/e ntity capital Including: State-owned legal person' s capital 其中：国有法人资本Foreig n bus in essme n ' s capital 夕卜商资本 Taxes payable应交税金Other payable to gover nment 其他应交款Other creditors其他应付款Provisi on for expe nses 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 curre nt liabilities 其他流动负债 Total current liabilities 流动负债合计 Lon g-term loa ns payable 长期借款Bonds payable应付债券Ion g-term acco unts payable 长期应付款 Special acco unts payable 专项应付款 Other Ion g-term liabilities 其他长期负债 In clud ing: Special reserve fund 其中：特准储备资金Total long term liabilities 长期负债合计Deferred taxati on credit 递延税款贷项Total liabilities Minority in terests 少数股东权益 Subscribed Capital 实收资本（股本） Nati onal capital 国家资本 Collective capital集体资本法人资本Collective legal pers on / s capital 体法人资本Pers onal capital个人资本Capital surplus 资本公积 surplus reserve盈余公积In cludi ng: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplerme ntary curre nt capital 补充流动资本Un affirmed in vestme nt loss * 未确认的投资损失（以-”号填列）Reta ined earnings 未分配利润Conv erted differe nee in Foreig n Currency Stateme nts 夕卜币报表折算差额Total shareholder ' 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Gen eral and admi nistrative expe nses 管理费用Finan cial expe nses 财务费用In clud ing : In terest expe nses （minus in terest in come）其中：禾U息支出（减利息收入）Exchange losses（minus exchange gains）汇兑损失（减汇兑收益）Profit o n sales 产品销售利润Add : profit from other operations 加：其他业务利润Operati ng profit 营业利润Add : In come on inv estme nt 加：投资收益Add : Non-operati ng in come 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 力卩：以前年度损益调整Total profit 利润总额Less : In come tax 减：所得税Net profit 净利润Cash Flows Stateme nt 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 ren deri ng of services 所收到的现金从销售货物或提供劳务02)Re ntal 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)Refu nd of other taxes and levy other tha n value added tax 退回的其他税收和征费以外的增值税07)Other cash received relati ng to operati ng activities 其他现金收至U有关经营活动09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operati ng 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12) Value added tax on purchases paid增值税购货支付13) 1 ncome tax paid 所得税的缴纳14) Taxes paid other tha n value added tax and in come tax 支付的税款以外的增值税和所得税17) Other cash paid relati ng to operat ing 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 operat ing activities 净经营活动的现金流量2. Cash Flows from In vest ing Activities: 所收到的现金收回投资20) Cash received from retur n of in vestme nts 所收至U的现金从分酉己股利，利润21) Cash received from distributi on of divide nds or profits 所收至U 的现金从国债利息收入22) Cash received from bo nd in terest in come 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, intan gible cash 流向与投资活动23) assets and other Ion g-term assets 资产和其他长期资产26) Other cash received relati ng to inv est ing activities 其他收到的现金与投资活动27) Sub-total of cash in flows 小计的现金流入量Cash paid to acquire fixed assets, intan gible assets 用现金支付购建固定资产，无形资产28) a nd other Ion g-term assets 和其他长期资产29) Cash paid to acquire equity in vestme nts 用现金支付，以获取股权投资30) Cash paid to acquire debt in vestme nts 用现金支付收购债权投资33)Other cash paid relati ng to inv esti ng 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 issu ing shares 从发行股票的收益,37)Proceeds from issu ing bonds 由发行债券的收益,38)Proceeds from borrow ings 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 in flows 小计的现金流入量43)Cash repayme nts of amountsborrowed的现金偿还债务所支付44)Cash payme nts of expe nses on any financing activities 对任何融资活动现金支付的费用,45)Cash payme nts for distributio n of divide nds orprofits分配股利或利润支付现金,46)Cash payme nts of in terest expe nses 以现金支付的利息费用47)Cash payme nts for finance leases 融资租赁以现金支付,48)Cash payme nts for reducti on 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 Foreig n Excha nge Rate Chan ges on Cash effect的外汇汇率变动对现金 In crease in Cash and Cash Equivalentsnet增加现金和现金等价1. Investing and Financing Activities that do not InvoIve inCash Receipts and Payme nts 不参与现金收款和付款的投资活动和筹资活动56)Repayme nt of debts by the tran sfer of fixed assets 偿还债务的转让固定资产57)Repayme nt of debts by the tran sfer of inv estme nts 偿还债务的转移投资58)1 nvestme nts in the form of fixed assets 投资在形成固定资产59)Repayme nts of debts by the tran sfer of inven tories 偿还债务的转移库存量2.Rec on ciliati on of Net Profit to Cash Flows from Operat ing Activities调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provisi on for bad debt or bad debt writte n off 补充规定的坏帐或不良债务注销64) D epreciati on of fixed assets 固定资产折旧65) Amortizatio n of in ta ngible assets无形资产摊销Losses on disposal of fixed assets, intan gible assets 损失处置固定资产，无形资产66) a nd other Ion g-term assets (or deduct: gai ns) 和其他长期资产(或减：收益)67) Losses on scrapp ing of fixed assets 损失固定资产报废68) F i nan cial expe nses 财务费用69)Losses aris ing from inv estme nts (or deduct: gai ns)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 inven tories (or deduct : in crease) 减少存货(或减：增加)72) Decrease in operati ng receivables (or deduct: in crease)减少经营性应收(或减：增加)73) I ncrease in operati ng payables (or deduct: decrease) 增加的经营应付账款(或减：减少)74) Net payme nt 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 operati ng activities 净经营活动的现金流量3. Net In crease in Cash and Cash Equivale nts 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 beg inning of the period 减：现金期开始78) Plus: cash equivale nts at the end of the period 力卩：现金等价物在此期限结束79) Less: cash equivale nts at the begi nning of the period 减：现金等价物期开始80) Net in crease in cash and cash equivale nts 净增加现金和现金等价物。
财务报表解读(二)损益表
损益表英文名称：Trading and Profit and Loss Account ,Income Statement概述损益表(Income Statement)（或利润表）是用以反映公司在一定期间（a certain period）经营性或非经营性的收支概括。
可以从中看出公司所产生的利润或者发生的亏损。
关于损益表，有一个重要的概念就是权责发生原则。
该原则认为收入和费用在实际业务发生时，计入损益表。
而不是在实际现金支付（例如现金发票或现金支票）发生的时候计入损益表。
根据该原则，收入、费用发生与现金收支之间产生了一个重要的时间差。
因此我们在损益表中看到的利润或者收益只是潜在的现金，而并非是公司实收的现金。
基本构成净销售收入（Net Sales）净销售收入（Net Sales）= 销售(Sales) –销货退回与折让 (Sales Returns and Allowances)销售成本（Cost Of Sales）指销售产品过程中销售产品的成本。
在零售业中，销售成本等于销售出去的商品的进价。
在生产制造企业中，销售成本包括所有生产成本和制造加工成本，也就是指将原材料制成产品过程中所产生的所有费用。
生产成本也可以是产品在未销售之前，进入存货所发生的所有成本。
和生产成本对应的还有其他一些成本，通常称为周期成本。
这些周期成本一经产生，就被记入损益表。
生产成本包括原材料、直接人力成本、直接成本和直接折旧。
直接折旧是指生产过程中所使用的机器设备设施及其他资产的折旧。
关于折旧：在生产制造企业中，如果将购买机器的成本计入购买机器的那一年的损益表中，该年损益表中所反应的当年利润就会大大降低，相应的，以后各年的利润就会不正常的高，因为新机器仅贡献收入而不增加任何成本。
这就是为什么会计师将机器成本以折旧的形式分摊到机器使用年限中的各个年头中去。
销售毛利（Gross Margin)销售毛利(Gross Margin)=净销售收入(Net Sales)-销售成本(Cost Of Sales)经营利润（P.B.I.T）经营利润(Profit Before Interrests & Taxes)=销售毛利(Gross Margin)-其他经营性费用(Other Operating Expenses)经营利润反映了公司内部的利润。
大会计报表：资产负债表、损益表、现金流量表中英文对照
英文会计报表:F I N A N C I A L R E P O R T C O V E R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所属月份Reporting Period报出日期Submit Date资产负债表Balance Sheet资产?Assets流动资产?Current Assets货币资金?Bank and Cash短期投资?Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备?Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备?Less: Impairment for current investment短期投资净额?Net bal of current investment应收票据?Notes receivable应收股利?Dividend receivable应收利息 Interest receivable应收账款?Account receivable减：应收账款坏账准备?Less: Bad debt provision for Account receivable应收账款净额?Net bal of Account receivable其他应收款?Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable预付账款?Prepayment应收补贴款?Subsidy receivable存货?Inventory减：存货跌价准备?Less: Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用?Deferred Expense一年内到期的长期债权投资?Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one year其他流动资产?Other current assets流动资产合计?Total current assets长期投资 Long-term investment长期股权投资?Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备?Less: Impairment for long-term equity investment 减：长期债权投资减值准备?Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差?Include: Goodwill (Negative goodwill)固定资产?Fixed assets固定资产原值?Cost减：累计折旧 Less: Accumulated Depreciation 固定资产净值?Net bal减：固定资产减值准备?Less: Impairment for fixed assets固定资产净额?NBV of fixed assets工程物资?Material holds for construction of fixed assets在建工程?Construction in progress减：在建工程减值准备?Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress固定资产清理?Fixed assets to be disposed of 固定资产合计?Total fixed assets无形资产及其他资产?Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备?Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用?Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –?Receivables其他长期资产 Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项?Deferred Tax递延税款借项?Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity 流动负债 Current liability短期借款?Short-term loans应付票据?Notes payable应付账款?Accounts payable已结算尚未完工款预收账款?Advance from customers应付工资?Payroll payable应付福利费?Welfare payable应付股利?Dividend payable应交税金?Taxes payable其他应交款?Other fees payable其他应付款?Other payable预提费用?Accrued Expense预计负债?Provision递延收益?Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债?Other current liability流动负债合计?Total current liability长期负债 Long-term liability长期借款?Long-term loans应付债券?Bonds payable长期应付款?Long-term payable专项应付款?Grants & Subsidies received其他长期负债?Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项?Deferred Tax liabilities负债合计 Total liability少数股东权益?Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption 实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积?Surplus Reserves其中：法定公益金?Include: Statutory reserves 未确认投资损失?Unrealised investment losses未分配利润 Retained profits after appropriation其中：本年利润?Include: Profits for the year 外币报表折算差额?Translation reserve 所有者（或股东）权益合计 Total Equity 负债及所有者（或股东）权益合计Total Liability & Equity损益表Income statement and profit appropriation一、主营业务收入?Revenue减：主营业务成本?Less: Cost of Sales主营业务税金及附加?Sales Tax二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)加：其他业务收入?Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用?Selling & Distribution expense管理费用?G&A expense财务费用?Finance expense三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)加：投资收益（亏损以“—”填列） Add: Investment income补贴收入?Subsidy Income营业外收入?Non-operating income减：营业外支出?Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax减：所得税?Less: Income tax少数股东损益?Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“—”填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积?Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金?Appropriation of enterprise expansion fund利润归还投资?Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution减：应付优先股股利?Less: Appropriation of preference share's dividend提取任意盈余公积?Appropriation of discretionary surplus reserve应付普通股股利?Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2．自然灾害发生损失 Losses from natural disaster3．?会计政策变更增加（或减少）利润总额?Increase (decrease) in profit due to changes in accounting policies4．?会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5．?债务重组损失?Losses from debt restructuring流量表编辑Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services 收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额?Net Cash Flow from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings 分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid 支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备?Impairment losses on assets固定资产折旧?Depreciation of fixed assets无形资产摊销?Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities 其他 Others经营活动产生的现金流量净额?Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动： Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券?Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period减：现金的期初余额?Less: cash at the beginning of the year加：现金等价物的期末余额?Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents。
资产负债表损益表英文词汇
场地使用权 leasehold
工业产权及专有技术 franchises and patents
其它无形资产 other intangible assets
无形资产合计 total intangible assets
其它资产： other assets
长期借款
应付公司溢价（折价）premium/discount coporate liability
中间的省略
产品销售收入 sales revenue
其中：出口产品销售收入 export goods sales revenue
减：销售折扣与折让 less:sales allowance and discounts
财务费用 finance expence
其中：汇兑损失（减汇兑收益） exchange loss(less exchange gain)
利息支出（减利息收入） interest expense(less interest revenue)
产品销售利润 net sales
加：其它业务利润 add: other income
产品销售净额 net sales
减：产品销售成本 less: cost of goods sold
其中：出口产品销售成本 cost of exported goods sold
产品销售税金 sales tax
产品销售毛利 gross profit
减：销售费用 sales expense
管理费用 operating expense
资产负债表是Balance Sheet
损益表是income statement
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 shareh older’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。
英文报表常用词汇翻译
一、损益表INCOME STATEMENTAggregate income statement 合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（费用）Loss before income taxes 税前损失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入Comprehensive income 综合收益、全面收益Net income 净利润Net loss 净损失Net Margin 净利率Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）Equity in the income of investees 采权益法认列之投资收益Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating Income) 经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares 库存股票Total shareholders’ equity 股东权益合计Equity 股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity 股东权益、所有者权益Total liabilities and shareholders’ equity 负债和股东权益合计Capital and reserves attributable to the Company’s equity holders 本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders’ fund 股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额。
专业整理资产负债表损益表现金流量表中英文对照翻译
Line No.
December 2013
Amount 金额
Additional Information 补充资 料
经营活动产生的现金流量
1. Reconciliation of net profit to cash flows from operating activities
Less: Non-operating Expenses Other BusinessExpenses
一、主营业务收入 减：主营业务成本 营业费用
主营业务税金及附加
二、主营业务利润 加：其他业务利润 减：管理费用 财务费用 营业利润 加：投资收益 补贴收入 营业外收入 减：营业外支出 其他业务支出
Additional Information
Add: Previous Annual Adjustment on Loss and Profit Ⅳ. Total Profit
Less: Income Tax Ⅴ. Net Profit
Subsidy Receivable Long-term Investment
Long-term Equity Investment impairment of fixed assets fixed assets depreciation reserves reserve for fixed assets impairment Net Book Value of Fixed Assets Engineering M aterial
流动资产 货币资金 短期投资 应收票据 应收账款 减：坏账准备 应收账款净额 预付账款 其他应收款 存货 待摊费用 待处理流动资产净损失
损益表_模板(中英对照)
加：以前年度损益调整
Add:Adjustmentof loss and gain for previous years
15
企业社会贡献总额
Total amount of social contributions
34
四、利润总额
IV.Total profit
16
35
减：所得税(接收入2.5%预征)
损益表
Income Statement
填报单位Name of Enterprise:日期Date:金额单位Unit:元RMB Yuan
项目
Items
行次
Line No.
本月数
Current Month
本期累计
CurrentPeriodCumulative Amount
项目
Items
行次
Line No.
2
一、工业总产值(90年不变价)
I. Gross industrial output value
(1990’sat constant price)
21
产品销售成本
Cost of sales
3
工业总产值(现行价)
Gross industrial output value
(current price)
22
减：管理费用
Less: General & Administrative expenses
8
各种奖金
Bonus
27
财务费用
Financial expenses
9
各种津贴
Allowance
28
三、营业利润
III. Operating profit
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BaｌancｅSheet 资产负债表IＴEＭ项目Ｃａsh 货币资金ﻫSｈｏｒｔteｒm ｉnvesｔmeｎｔｓ短期投资Noｔes ｒeceiｖaｂｌｅ应收票据ﻫDiｖｉdenｄrecｅivablｅ应收股利ﻫIｎtereｓｔreceivable应收利息ﻫAccounts receivａble 应收帐款ﻫOther reｃeｉvables 其他应收款Accounts prｅpaid预付帐款ﻫFuture guarantee期货保证金ﻫＡｌlowaｎcｅreceｉvａble 应收补贴款Exｐort drawback rｅcｅｉvａbｌe应收出口退税Iｎveｎｔoriｅs存货ﻫＩncluding: Ｒaw mａterials其中:原材料ﻫＦinishｅdｇｏods 产成品（库存商品）ﻫPrepaid anｄdeｆerred expen ｓｅs 待摊费用ﻫUｎsettled G/L on cｕrreｎｔassets 待处理流动资产净损失Ｌoｎg-terｍｄｅｂeｎtｕrｅinvestｍent falling due ｉnａyｅar 一年内到期的长期债权投资ﻫOthｅｒcurrent asｓeｔs其他流动资产Tｏｔal current assｅtｓ流动资产合计Loｎg—termｉnvｅsｔmeｎt：长期投资：ﻫIｎclｕdinｇlｏng term e ｑｕｉty inｖeｓｔment其中:长期股权投资ﻫＬoｎg teｒｍsecuｒities invｅstｍenｔ长期债权投资Iｎcorporａtｉｎg pｒice diffeｒｅnce*合并价差ﻫＴｏtaｌｌong－ｔerm investmenｔ长期投资合计Fixed assetｓ—cosｔ固定资产原价ﻫLｅｓs: Accumulａｔed Ｄeｐrｅcｉａtiｏn减：累计折旧Fｉxeｄaｓsets—ｎet vａluｅ固定资产净值Leｓｓ：Iｍpａirmｅnt of fixed asｓｅts 减:固定资产减值准备ﻫNet vａlue of fiｘed asseｔs固定资产净额ﻫDｉsｐｏsaｌof fｉxed assets 固定资产清理ﻫＰroｊｅct ｍａteｒiａl 工程物资Conｓｔructiｏn in Prｏgreｓs在建工程Uｎseｔtled Ｇ/Lｏn fixeｄasseｔs 待处理固定资产净损失Totaｌtanｇibｌe assｅts固定资产合计ﻫIｎｔａngibｌe assｅtｓ无形资产ﻫInｃluding ａｎd use ｒights其中:土地使用权ﻫDeferｒeｄassets递延资产(长期待摊费用)ﻫInclｕｄｉｎg: Ｆixed asseｔｓrｅｐai ｒ其中：固定资产修理Imｐrovｅment ｅxpeｎditｕrｅof fixeｄａssetｓ固定资产改良支出ﻫOthｅr ｌoｎg term asｓets 其他长期资产ﻫAmｏng it: Speciaｌl ｙapｐroved reseｒviｎｇmaｔeｒiａｌs 其中:特准储备物资Ｔotal iｎtaｎgibleａsｓetｓａnd ｏther assets 无形及其他资产合计ﻫDefｅrred aｓsets debｉtｓ递延税款借项ﻫTｏｔal Assets 资产总计Bａｌａnce Ｓheeｔ资产负债表(续表）IＴEM项目Sｈｏrt—ｔerm lｏans短期借款Notｅｓpａyaｂle 应付票款ﻫＡcｃounts payab1e 应付帐款Adｖancｅs fｒomｃｕｓtｏmｅｒｓ预收帐款Aｃcruｅｄwａgeｓ应付工资ﻫWelfare paｙable应付福利费ﻫProfｉts payａble应付利润(股利)Tａｘeｓpａｙａblｅ应交税金Ｏｔher payａble to goｖerｎment其他应交款Oｔheｒcrediｔoｒs 其他应付款ﻫＰrovisｉｏnｆｏr eｘpensｅｓ预提费用Aｃcrｕｅd liabiｌiｔies预计负债ﻫＬｏng ｔerｍliabiliｔies duｅw ｉｔｈin onｅyear 一年内到期的长期负债Otｈer ｃurrent liａbｉlitｉes 其他流动负债Toｔaｌｃuｒrenｔliaｂiｌitieｓ流动负债合计ﻫLoｎg-ｔｅｒm loans ｐayable长期借款Ｂondｓpayabｌｅ应付债券ﻫｌoｎg—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: Sｐecｉaｌｒｅsｅｒve fｕnｄ其中:特准储备资金Ｔotaｌｌonｇtｅrm liabiｌities 长期负债合计ﻫDefｅrrｅd tａｘation ｃrｅdit 递延税款贷项Totaｌliabilｉｔies 负债合计ﻫＭinorｉｔy intｅresｔｓ＊少数股东权益ﻫSｕbscriｂed Capital 实收资本(股本) ﻫNaｔionａl cａpｉｔal 国家资本ﻫCｏllｅｃtiｖｅcaｐｉtal 集体资本Legal persｏn’ｓ/ entity capｉtａl法人资本ﻫＩnclｕｄing: State—owned legal persｏn＇ｓcaｐitａl其中：国有法人资本Collecｔｉvｅleｇal persｏn’ｓcａpiｔaｌ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ﻫpu ｂlic 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Coｎvertｅｄdiffereｎce ｉn ForeiｇｎCurreｎcy Ｓtatｅmｅｎts 外币报表折算差额Ｔotａl share holder’ｓeqｕity 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ﻫIｎｃludiｎg:Expoｒｔｓａleｓ其中：出口产品销售收入Ｌｅｓｓ：Sａles discｏunｔand alloｗanceｓ减:销售折扣与折让Net sａles of producｔs 产品销售净额ﻫLess:Ｓaｌｅs tax 减:产品销售税金Cosｔof saｌｅs产品销售成本ﻫIncludｉng：Cｏｓt of eｘpｏｒｔsales其中:出口产品销售成本ﻫＧroｓs prｏfｉt on saｌes产品销售毛利ﻫＬeｓs:Sｅlling expenses 减：销售费用Geｎeral aｎｄadministrativｅexpeｎseｓ管理费用Fｉnancial eｘpｅnｓeｓ财务费用Includiｎg:Inｔeresｔｅｘpeｎｓeｓ(minus interesｔｉｎcome）其中：利息支出(减利息收入) ﻫExchaｎｇe losses（minuｓｅｘｃｈanｇeｇainｓ）汇兑损失(减汇兑收益)ﻫPｒoｆiｔoｎsaｌeｓ产品销售利润Add:profit fｒom oｔher operations加：其他业务利润ﻫOｐｅｒaｔing profit营业利润Add:Incoｍeｏn invｅstmenｔ加:投资收益Ａｄｄ：Nｏn—ｏperating ｉncome 加：营业外收入ﻫLesｓ：Non-ｏpeｒatｉng ｅxpeｎｓｅs 减:营业外支出Adｄ:aｄjustｍeｎt of lｏss ａnｄgain for pｒevious ｙｅａｒｓ加：以前年度损益调整Totaｌprofiｔ利润总额Leｓｓ:Ｉncoｍｅtax 减:所得税ﻫNet pｒofiｔ净利润CａsｈFlows Sｔatemｅnt现金流量表Preｐａｒed by：Ｐeｒiod: Unit：拟制人：时间：单位：Iteｍs 项目１．ＣａsｈFｌows fromＯｐeｒaｔing Aｃtivｉｔiｅｓ:ｃash流量从经01)Caｓｈreceived ｆrom sａlｅs of goｏｄｓor reｎdeｒing营活动：ﻫｏf sｅrvｉcｅｓ所收到的现金从销售货物或提供劳务0２)Ｒentalｒecｅived收到的租金Vａluｅaddｅd tax on sales ｒeceived ａnd rｅｆｕnds oｆvaｌｕe增值税销售额收到退款的价值０3)ａｄdeｄtaxｐaid增值税缴纳０4)Ｒefuｎｄoｆothｅr taxes andｌevy othｅｒｔhan valｕｅaｄ07)Oｔheｒcasｈｒｅｃeｉveｄded tax退回的其他税收和征费以外的增值税ﻫrelatｉng tｏopeｒating actｉvitiｅｓ其他现金收到有关经营活动ﻫ０8）Sub—totａl oｆcａｓh inflows分，总现金流入量09)Casｈpaiｄfｏrｇooｄｓａnd seｒvｉces 用现金支付的商品和服务ﻫ10)Casｈpaid forｏpeｒating leaｓｅｓ用现金支付经营租赁１1)Cash paid to and ｏｎｂｅhａlf oｆｅmployｅeｓ用现金支付，并12）Vaｌｕe addedｔaｘｏｎpurchasｅs paiｄ增值税购货支代表员工ﻫ付13）Ｉncoｍｅｔaｘpａiｄ所得税的缴纳14)Tａｘes paiｄotheｒthａｎvaｌue aｄdｅｄtax and iｎcome taｘ支付的税款以外的增值税和所得税ﻫ17)Otｈer ｃaｓh ｐaiｄrｅlating ｔｏｏpｅｒating acｔivities其他现金支付有关的经营活动ﻫ18）Suｂ—tｏtａl of ca ｓh ouｔｆlows分，总的现金流出１9）Neｔcash fｌows froｍｏperａting activities净经营活动的现金流量2.Caｓh Fｌows from ＩnｖestｉnｇActｉvitｉes: 所收到的现金收回投资ﻫ２0)Cａsh rｅceｉved ｆｒom return of ｉnvesｔmｅnts 所收到的现金从分配股利，利润ﻫ21)Caｓh rｅcｅｉｖed fｒom dｉsｔrｉbｕtｉon of dｉｖiｄends oｒprofits所收到的现金从国债利息收入２2)Cash reｃeived from bonｄinterest ｉncoｍe 现金净额收到的处置固定资产,无形资产Net casｈｒecｅived from dｉsposal of ｆixed aｓｓｅts, intangｉｂｌe cash流向与投资活动23）ａssetｓand oｔher lonｇ—ｔerm aｓｓets资产和其他长期资产ﻫ26)Otｈeｒcａｓｈrｅｃeiｖeｄreｌatiｎg to inｖestｉnｇaｃtivities其27)Sｕｂ-ｔotal of cash inflｏｗs小计的现金流入量他收到的现金与投资活动ﻫCash paｉd to acqｕirｅfixed aｓｓets, intangiｂle aｓseｔs用现金支付购建固定资产,无形资产ﻫ2８）and otheｒloｎg－tｅrm aｓseｔｓ和其他长期资产29）Cash paiｄto ａcquire equiｔy inｖｅstｍｅｎts用现金支付,以获取股权投资３0）Ｃash paｉｄｔｏacqｕiｒe dｅｂｔinveｓｔments 用现金支付收购债权投资ﻫ３３)Othｅr cashｐaid reｌatｉnｇｔo inveｓtｉng aｃtｉvities 其他现金支付的有关投资活动35)Nｅｔ３４)Sub—totａlｏｆcａsh outflｏｗｓ分,总的现金流出ﻫｃａsh flowｓfroｍinvｅstiｎｇactivities投资活动产生的净现金流量,3。
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 shareholder'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 （minusinterest 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。
中英文对照的财务报表（资产负债表,损益表）
中英文对照的财务报表（资产负债表,损益表）中英文对照的财务报表(资产负债表,损益表)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 equivalents 112 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-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 market113 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 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 parties 1149 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 receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 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 parties 1188 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 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 account 1294 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 expansion 1313 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 increments 1439 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 increments 1449 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 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 receivables1841 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 revaluation1859 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 parties 2118 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 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 contract 2184 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 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 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 - employees 2327 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 parties2338 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 - other/Article/english/englishacc/200509/1556.html参考资料：/vbb/attachment.php?attachmentid=1629回答者：你心里只有我 - 举人四级 3-8 17:26评价已经被关闭目前有 1 个人评价好0% （0）不好100% （1）其他回答共 7 条资产负债表 Balance Sheet资产 ASSETS流动资产： Current asset货币资金 Cash（currency fund）Bank短期投资 Short-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interests receivable应收账款 Accounts receivable其他应收款 Other receivable预付账款 Advances to suppliers应收补贴款 Subsidies receivable存货 Inventories待摊费用 Prepaid expenses一年内到期的长期债券投资Long-term investments maturing within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资： LONG TERM INVESTMENTS长期股权投资 Long-term equity investment长期债权投资 Long-term debt investment长期投资合计 Total long term investment固定资产： FIXED ASSETS：固定资产原值 Fixed assets-cost减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less: Impairment of fixed assets固定资产净额 Fixed assets-book value工程物资 Materials for projects在建工程 Construction in progress固定资产清理 Disposal of fixed assets固定资产合计 Total Fixed Assets无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS: 无形资产 Intangible assets长期待摊费用 Long-term deferred expenses其他长期资产 Other long-term assets无形资产及其他资产合计Total intangible assets and other assets递延税项 Deferred tax递延税款借项 Deferred tax debit资产总计 TOTAL ASSETS负债及所有者权益（或股东权益）LIABILITIES AND OWNER`S EQUITY流动负债： CURRENT LIABILITIES短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable预收账款 Advances from customers应付工资 Accrued payroll应付福利费Accrued Employee’s welfare expenses应付股利 Dividends payable未交税金 Taxes payable其他应交款 Other taxes and expenses payable其他应付款 Other payables预提费用 Accrued expenses预提负债 Provisions一年内到期的长期负债Long-term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term accounts payable专项应付款 Specific accounts payable其他长期负债 Other long-term liabilities长期负债合计 Total long-term liabilities递延税项： Deferred tax递延税款贷项 Deferred tax credit负债合计 Total other liabilities所有者权益：（或股东权益） OWNER`S EQUITY实收资本（或股本） Paid-in capital减：已归还投资 Less：Investments returned实收资本（或股本）净额 Paid-in capital-net资本公积 Capital surplus盈余公积 Surplus from profits其中：法定公益金 Including：statutory public welfare fund 未分配利润 Undistributed profit所有者权益（或股东权益）合计 T otal owner`s equity负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY损益表 Profit and Loss Statement项目 ITEMS一、营业收入 Income from main减：营业成本 Less：Cost of main operation营业税金及附加 Tax and additional expense二、经营利润 Income from main operation加：其他业务利润 Add：Income from other operation减：营业费用 Less：Operating expense管理费用 General and administrative expense财务费用 Financial expense三、营业利润 Operating Income加：投资收益 Add：Investment income补贴收入 Income from subsidies营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense四、利润总额 Income before tax减：所得税 Less：Income tax五、净利润 NET INCOME回答者：sxtdc - 助理三级 3-8 13:57从下面的链接下载吧.如果不行,请给我发EMAIL:***************参考资料：/vbb/attachment.php?attachmentid=1629回答者：laneyre - 试用期一级 3-8 15:10这位朋友,我的QQ是82584953,你可以告诉我你的传真号,我传真给你.或者你可以找你们的国税征管员拿,他那肯定有的.回答者：shyupan - 助理二级 3-8 16:57资产负债表 Balance Sheet资产 ASSETS流动资产： Current asset货币资金 Cash（currency fund）Bank短期投资 Short-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interests receivable应收账款 Accounts receivable其他应收款 Other receivable预付账款 Advances to suppliers应收补贴款 Subsidies receivable存货 Inventories待摊费用 Prepaid expenses一年内到期的长期债券投资Long-term investments maturing within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资： LONG TERM INVESTMENTS长期股权投资 Long-term equity investment长期债权投资 Long-term debt investment长期投资合计 Total long term investment固定资产： FIXED ASSETS：固定资产原值 Fixed assets-cost减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less: Impairment of fixed assets固定资产净额 Fixed assets-book value工程物资 Materials for projects在建工程 Construction in progress固定资产清理 Disposal of fixed assets固定资产合计 Total Fixed Assets无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS: 无形资产 Intangible assets长期待摊费用 Long-term deferred expenses其他长期资产 Other long-term assets无形资产及其他资产合计Total intangible assets and other assets递延税项 Deferred tax递延税款借项 Deferred tax debit资产总计 TOTAL ASSETS负债及所有者权益（或股东权益）LIABILITIES AND OWNER`S EQUITY流动负债： CURRENT LIABILITIES短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable预收账款 Advances from customers应付工资 Accrued payroll应付福利费Accrued Employee’s welfare expenses应付股利 Dividends payable未交税金 Taxes payable其他应交款 Other taxes and expenses payable其他应付款 Other payables预提费用 Accrued expenses预提负债 Provisions一年内到期的长期负债Long-term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term accounts payable专项应付款 Specific accounts payable其他长期负债 Other long-term liabilities长期负债合计 Total long-term liabilities递延税项： Deferred tax递延税款贷项 Deferred tax credit负债合计 Total other liabilities所有者权益：（或股东权益） OWNER`S EQUITY实收资本（或股本） Paid-in capital减：已归还投资 Less：Investments returned实收资本（或股本）净额 Paid-in capital-net资本公积 Capital surplus盈余公积 Surplus from profits其中：法定公益金 Including：statutory public welfare fund 未分配利润 Undistributed profit所有者权益（或股东权益）合计 T otal owner`s equity负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY损益表 Profit and Loss Statement项目 ITEMS一、营业收入 Income from main减：营业成本 Less：Cost of main operation营业税金及附加 Tax and additional expense二、经营利润 Income from main operation加：其他业务利润 Add：Income from other operation减：营业费用 Less：Operating expense管理费用 General and administrative expense财务费用 Financial expense三、营业利润 Operating Income加：投资收益 Add：Investment income补贴收入 Income from subsidies营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense四、利润总额 Income before tax减：所得税 Less：Income tax五、净利润 NET INCOME回答者：sxtdc - 助理三级 3-8 13:57--------------------------------------------------------------------------------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 equivalents 112 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-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 market113 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 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 parties 1149 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 receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 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 parties 1188 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 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 account 1294 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 expansion 1313 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 increments 1439 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 increments 1449 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 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 -revaluationincrements1619 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 receivables1841 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 revaluation1859 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 parties 2118 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 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 contract 2184 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 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-termlia- 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 - employees 2327 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。
损益表
损益表的项目，按利润构成和分配分为两个部分。
其利润构成部分先列示销售收入，然后减去销售成本得出销售利润；再减去各种费用后得出营业利润(或亏损)；再加减营业外收入和支出后，即为利润(亏损)总额。
利润分配部分先将利润总额减去应交所得税后得出税后利润；其下即为按分配方案提取的公积金和应付利润；如有余额，即为未分配利润。
损益表中的利润分配部分如单独划出列示，则为“利润分配表”。
重要作用损益表上所反映的会计信息，可以用来评价一个企业的经营效率和经营成果，评估投资的价值和报酬，进而衡量一个企业在经营管理上的成功程度。
具体来说有以下几个方面的作用：1、损益表可作为经营成果的分配依据。
损益表反映企业在一定期间的营业收入、营业成本、营业费用以及营业税金、各项期间费用和营业外收支等项目，最终计算出利润综合指标。
损益表上的数据直接影响到许多相关集团的利益，如国家的税收收入、管理人员的奖金、职工的工资与其他报酬、股东的股利等。
正是由于这方面的作用，损益表的地位曾经超过资产负债表，成为最重要的财务报表。
2、损益表能综合反映生产经营活动的各个方面，可以有助于考核企业经营管理人员的工作业绩。
企业在生产、经营、投资、筹资等各项活动中的管理效率和效益都可以从利润数额的增减变化中综合的表现出来。
通过将收入、成本费用、利润与企业的生产经营计划对比，可以考核生产经营计划的完成情况，进而年评价企业管理当局的经营业绩和效率。
3、损益表可用来分析企业的获利能力、预测企业未来的现金流量。
损益表揭示了经营利润、投资净收益和营业外的收支净额的详细资料，可据以分析企业的盈利水平，评估企业的获利能力。
同时，报表使用者所关注的各种预期的现金来源、金额、时间、和不确定性，如股利或利息、出售证券的所得及借款得清偿，都与企业的获利能力密切相关，所以，收益水平在预测未来现金流量方面具有重要作用。
损益表行业：第1 页（共页）第2 页（共页）。
三大会计报表资产负债表损益表现金流量表中英文对照
英文会计报表: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所属月份Reporting Period报出日期Submit Date资产负债表Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory减：存货跌价准备 Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资Long-term investment长期股权投资 Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧Less: Accumulated Depreciation 固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress 固定资产清理 Fixed assets to be disposed of 固定资产合计 Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity 流动负债Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债 Other current liability流动负债合计 Total current liability长期负债Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计Total liability少数股东权益 Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption 实收资本（或股本）净额Net bal of Paid in capital 资本公积Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润Retained profits after appropriation负债及所有者（或股东）权益合计Total Liability & Equity损益表Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“—”填列）Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列）Profit from operation ( - means loss)加：投资收益（亏损以“—”填列）Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列）Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以“—”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失 Losses from debt restructuring流量表编辑Cash Flow Statement一、经营活动产生的现金流量：Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash received from sales of goods or rendering services收到的税费返还Refunds of taxes收到的其他与经营活动有关的现金Cash received relating to other operating activities现金流入小计Sub-total of cash inflows购买商品、接受劳务支付的现金Cash paid for goods or receiving services支付给职工以及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Tax payments支付的其他与经营活动有关的现金Cash paid relating to other operating activities现金流出小计Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量：Cash Flow from Investing Activities:收回投资所收到的现金Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金Cash received relating to other investing activities现金流入小计Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金Cash paid to acquire investments支付的其他与投资活动有关的现金Cash payments relating to other investing activities现金流出小计Sub-total of cash outflows投资活动产生的现金流量净额Net Cash Flow from Investing Activities三、筹资活动产生的现金流量：Cash Flow from Financing Activities:吸收投资所收到的现金Cash received by investors借款所收到的现金Cash received from borrowings其中：从金融机构借款所收到的现金Include: Cash received from financial institution borrowings 收到的其他与筹资活动有关的现金Cash received relating to other financing activities现金流入小计Sub-total of cash inflows偿还债务所支付的现金Repayments of borrowings其中：偿还金融机构债务所支付的现金Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金Cash payments relating to other financing activities现金流出小计Sub-total of cash outflows筹资活动产生的现金流量净额Net Cash Flow from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Currency Translation五、现金及现金等价物净增加额Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表：Supplementary Information:1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润Net Profit加：少数股东损益Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortisation of intangible assets长期待摊费用摊销Amortisation of long-term deferred expenses待摊费用减少（减：增加）Decrease (increase) in deferred expenses预提费用增加（减：减少）Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失Losses on write-off of fixed assets财务费用Finance expense (income)投资损失（减、收益）Losses (gains) arising from investments递延税款贷款（减、借项）Deferred tax credit (debit)存货的减少（减、增加）Decrease (increase) in inventories经营性应收项目的减少（减、增加）Decrease (increase) in receivables under operating activities 经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities 其他Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本Conversion of debt into capital一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产Fixed assets acquired under finance leases3.现金及现金等价物净增加情况：Net Increase in Cash and Cash Equivalents:现金的期末余额Cash at the end of the period减：现金的期初余额 Less: cash at the beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额Less: cash equivalents at the beginning of the period现金及现金等价物净增加额Net increase in cash and cash equivalents。
英文报表翻译词
一、损益表INCOME STATEMENTAggregate income statement 合并损益表Operating Results 经营业绩FINANCIAL HIGHLIGHTS 财务摘要Gross revenues 总收入/毛收入Net revenues 销售收入/净收入Sales 销售额Turnover 营业额Cost of revenues 销售成本Gross profit 毛利润Gross margin 毛利率Other income and gain 其他收入及利得EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率EBITA 息、税、摊销前利润EBIT 息税前利润/营业利润Operating income（loss）营业利润/（亏损）Operating profit 营业利润Operating margin 营业利润率EBIT margin EBIT率（营业利润率）Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：Research and development costs （R&D）研发费用marketing expensesSelling expenses 销售费用Cost of revenues 营业成本Selling Cost 销售成本Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用Selling and distribution costs 营销费用/行销费用General and administrative expenses 管理费用/一般及管理费用Administrative expenses 管理费用Operating income（loss）营业利润/（亏损）Profit from operating activities 营业利润/经营活动之利润Finance costs 财务费用/财务成本Financial result 财务费用Finance income 财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失Government grant income 政府补助Other (expense) / income 其他收入/（费用）Loss before income taxes 税前损失Income before taxes 税前利润Profit before tax 税前利润Income taxes 所得税taxes 税项Current Income tax 当期所得税Deferred Income tax 递延所得税Interest income 利息收入Interest income net 利息收入净额Profit for the period 本期利润Ordinary income 普通所得、普通收益、通常收入Comprehensive income 综合收益、全面收益Net income 净利润Net loss 净损失Net Margin 净利率Income from continuing operations 持续经营收益或连续经营部门营业收益Income from discontinued operations 非持续经营收益或停业部门经营收益extraordinary gain and loss 特别损益、非常损益Gain on trading securities 交易证券收益Net Profit attributable to Equity Holders of the Company 归属于本公司股东所有者的净利润Net income attributed to shareholders 归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders 归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests 少数股东权益/少数股东损益Change in fair value of exchangeable securities 可交换证券公允值变动Other comprehensive income —Foreign currency translation adjustment 其他综合利润—外汇折算差异Comprehensive (loss) / income 综合利润(亏损)Gain on disposal of assets 处分资产溢价收入Loss on disposal of assets 处分资产损失Asset impairments 资产减值Gain on sale of assets 出售资产利得Intersegment eliminations 公司内部冲销Dividends 股息/股利/分红Deferred dividends 延派股利Net loss per share: 每股亏损Earnings per share（EPS）每股收益Earnings per share attributable to ordinaryequity holders of the parent 归属于母公司股东持有者的每股收益-Basic -基本-Diluted -稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS 稀释每股收益Basic EPS 基本每股收益Weighted average number of ordinary shares: 加权平均股数：-Basic -基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference 扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost 历史成本Capital expenditures 资本支出revenues expenditure 收益支出Equity in earnings of affiliatesequity earnings of affiliates 子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates 附属公司权益Equity Earning 股权收益、股本盈利Non-operating income 营业外收入Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest 所得税及少数股东权益前利润（亏损）Equity in the income of investees 采权益法认列之投资收益Equity Compensation 权益报酬Weighted average number of shares outstanding 加权平均流通股treasury shares 库存股票Number of shares outstanding at the end of the period 期末流通股数目Equity per share, attributable to equity holders of the Parent 归属于母公司所有者的每股净资产Dividends per share 每股股息、每股分红Cash flow from operations （CFFO）经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation 权益报酬Weighted Average Diluted Shares 稀释每股收益加权平均值Gain on disposition of discontinued operations 非持续经营业务处置利得（收益）Loss on disposition of discontinued operations 非持续经营业务处置损失participation in profit 分红profit participation capital 资本红利、资本分红profit sharing 分红Employee Profit Sharing 员工分红（红利）Dividends to shareholders 股东分红（红利）Average basic common shares outstanding 普通股基本平均数Average diluted common shares outstanding 普通股稀释平均数Securities litigation expenses, net 证券诉讼净支出Intersegment eliminations 部门间消减ROA（Return on assets）资产回报率/资产收益率ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率Equit ratio 产权比率Current ration (times) 流动比率ROCE（Return on Capital Employed）资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）净经营资产收益率（回报率）ROI（Return on Investment）投资回报率OA（Operating Assets）经营性资产OL（Operating Liabilites）经营性负债NBC(Net Borrow Cost) 净借债费用OI(Operating Income) 经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益NFO(Net Financial Owners) 净金融负债FLEV(Financial leverage) 财务杠杆OLLEV(Operating Liabilites leverage) 经营负债杠杆CSE(Common Stock Equity) 普通股权益SPREAD 差价RE(Residual Earning) 剩余收益二、资产负债表balance sheet 资产负债表aggregate balance sheet 合并资产负债表Assets 资产Current assets 流动资产Non-current assets 非流动资产Interests in subsidiaries 附属公司权益Cash and cash equivalents 现金及现金等价物Hong Kong listed investments, at fair value 于香港上市的投资，以公允价值列示Investment deposits 投资存款Designated loan 委托贷款Financial assets 金融资产Pledged deposits 银行保证金/抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据Inventories 存货/库存Prepayments and other receivables 预付款及其他应收款Prepayments, deposits and other receivables 预付账款、按金及其它应收款Total current assets 流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业Goodwill 商誉Other intangible assets 其他无形资产Available-for-sale investments 可供出售投资Prepayments for acquisition of properties 收购物业预付款项fair value 公允价值Property, plant and equipment 物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets 固定资产Plant Assets 厂房资产Lease prepayments 预付租金Intangible assets 无形资产Deferred tax assets 递延税/递延税项资产Total assets 资产合计Liabilities 负债Current liabilities 流动负债Short-term bank loans 短期银行借款Current maturities of long-term bank loans 一年内到期的长期银行借款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Total current liabilities 流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities 长期银行借款，减一年内到期的长期银行贷款Deferred income 递延收入Deferred tax liabilities 递延税Financial Net Debt 净金融负债Total liabilities 负债合计Commitments and contingencies 资本承诺及或有负债三、股东权益Donated shares 捐赠股票Additional paid-in capital 资本公积Statutory reserves 法定公积Retained earnings 未分配利润Accumulated other comprehensiveincome 累积其他综合所得Treasury shares 库存股票Total shareholders’equity 股东权益合计Equity 股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner's Equity 股东权益、所有者权益Total liabilities and shareholders’equity 负债和股东权益合计Capital and reserves attributable to the Company’s equity holders 本公司权益持有人应占资本及储备Issued capital 已发行股本Share capital 股本Reserves 储备Cash reserves 现金储备Inerim dividend 中期股息Proposed dividend 拟派股息Proposed special dividend 拟派末期股息Proposed special dividend 拟派特别股息Proposed final special dividend 拟派末期特别股息Convertible bonds 可换股债券Shareholders’fund 股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities 经营活动产生的现金流Net cash provided by / (used in) operating activities 经营活动产生的现金流量净额Net income /loss 净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: 净利润之现金调整项：Depreciation and amortization 折旧及摊销Addition of bad debt expense 坏账增加数/（冲回数）Provision for obsolete inventories 存货准备Share-based compensation 股票薪酬Deferred income taxes 递延所得税Exchange loss 汇兑损失Loss of disposal of property,plant and equipment 处置固定资产损失Changes in operating assets and liabilities: 经营资产及负债的变化Trade accounts receivable 应收账款Inventories 存货Prepayments and other receivables 预付款及其他应收款Accounts and bills payable 应付账款及应付票据Accrued expenses and other payables 预提费用及其他应付款Net cash provided by / (used in) operating activities 经营活动产生/（使用）的现金Free cash flow 自由现金流Cash flow from investing activities 投资活动产生的现金流Net cash used in investing activities 投资活动产生的现金流量净额Purchases of property, plant and equipment 购买固定资产Payment of lease prepayment 支付预付租金Purchases of intangible assets 购买无形资产Proceeds from disposal of property, plant and equipment 处置固定资产所得Government grants received 政府补助Equity in the income of investees 采权益法认列之投资收益Cash flow from financing activities 筹资活动产生的现金流Net cash provided by financing activities 筹资活动产生的现金流量净额Proceeds from borrowings 借款所得Repayment of borrowings 还款Decrease / (increase) in pledged deposits 银行保证金（增加）/ 减少Proceeds from issuance of capital stock 股本发行所得Net cash provided by financing activities 筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents 现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents 现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period 期初现金及现金等价物Cash and cash equivalents at the end of period 期末现金及现金等价物Investments （incl. financial assets）金融资产投资Investments in acquisitions 并购投资。
中英文损益表
中英文损益表项目ITEMS产品销售收入Sales其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discounts and allowances产品销售净额Net sales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减：销售费用 Less：Selling expense管理费用 General and administrative expense财务费用 Financial expense其中：利息支出（减利息收入） Including：Interest expense （less interest income）汇兑损失（减汇兑收益）Exchange loss （less exchange gain）产品销售利润Income from main operation加：其他业务利润Add：Income from other operations营业利润Operating income加：投资收益 Add：Investment income营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense加：以前年度损益调整 Add：Adjustment to prior year’s income and expense利润总额 Income before tax减：所得税Less：Income tax净利润 NET INCOMEexport：出口exchange：交换less：减去，扣除loss：损失discount：折扣income：收入allowance：定期补助，津贴main：主要的net：净得，净赚operation：活动tax：税add：加cost：成本gain：利益gross：总共赚得operate：经营profit：收益 investment：投资expense：费用adjustment：调整general：普遍，全面administrative：管理的financil：金融的，财务的interest：利息1 I want a package deal including airfare and hotel.我需要一个成套服务，包括机票和住宿。
损益表用英语怎么说
损益表用英语怎么说损益表是指反映企业在一定会计期的经营成果及其分配情况的会计报表，是一段时间内公司经营业绩的财务记录。
那么你知道损益表用英语怎么说吗?下面店铺为大家带来损益表的英语说法，供大家参考学习。
损益表的英语说法1：account of business损益表的英语说法2：Profit and loss statement损益表相关英语表达：比较损益表 Comparative profit and loss statement损益表审计 income statement audit贡献毛利损益表 contribution margin income statement经常营业损益表 Current operating income statement损益表债务法 income statement liability method ;损益表的英语例句：1. Anyway, I have to check your recent Balance Sheet and Profit and Loss Statement again.不过, 我得再核查一下贵公司近期的资产负债表及损益表.2. Should accountants value employees for balance sheet and income statement purposes?应会计师价值雇员资产负债表和损益表的目的?3. The analysis on It'should base on the accruals and matching conceptions.用损益表进行分析时要注意权责发生制和配比原则.4. How would it affect the Income Statement and Statement of Cash Flows?它对损益表和现金流量表会有哪些影响?5. These statements are generated from the company'sbalance sheet and income statement.这些声明是由该公司的资产负债表和损益表.6. Your income statement and cash flow statement.包括你们公司的损益表和现金流量报表.7. Profit and Loss and the Cash - Flow Projection.记好帐对编制当年的财务报表,如损益表(润和亏损)现金流动预测是必要的.8. The income statement discloses revenues, expenses and net income on the accrual basis.损益表是按照应计基础(权责发生制)的要求来列报收入、费用和净收益的.9. One important distinction the income statement and the balance sheet is that between stocks and flows.损益表和资产负债表的一个重要区别在于贮备和流动.10. Nonstandard disposal in accountant operation often leads to mistake in weaving profit and loss table.会计业务在技术上的不规范处理,时常引起在编制损益表的过程中产生数据上的错误.11. Balance sheets are generally more important than are income or cash flow statements.资产负债表通常比损益表或者现金流量表更重要.12. Understand how to derive the indirect SCF from the Income Statement and the Balance Sheet.理解如何根据损益表和资产负债表推出间接法现金流量表.13. There are three main financial statements: balance sheet, profit and loss account, cash flow statement.财务报表主要有三种: 资产负债表、损益表、现金流量表.14. Fundamental concepts of financial accounting as related to balance sheet statement and statement of cash flow.对财务会计的基本如有关资产负债表,损益表和现金流量表的概念.15. Good accounting knowledge in terms of Profit and Loss Balance Sheet and Cash Flows composition.在利润表和损益表以及现金流量表上有良好的会计知识.。
会计报表术语中英文对照
会计报表术语中英文对照一、损益表INCOME STATEMENTAggregate income statement?合并损益表Operating Results?经营业绩FINANCIAL HIGHLIGHTS?财务摘要Gross revenues?总收入/毛收入Net revenues ?销售收入/净收入Sales?销售额Turnover?营业额Cost of revenues ?销售成本Gross profit ?毛利润Gross margin?毛利率Other income and gain?其他收入及利得EBITDA?息、税、折旧、摊销前利润（EBITDA）EBITDA margin?EBITDA率EBITA?息、税、摊销前利润EBIT?息税前利润/营业利润Operating income（loss）?营业利润/（亏损）Operating profit?营业利润Operating margin?营业利润率EBIT margin?EBIT率（营业利润率）Profit before disposal of investments?出售投资前利润Operating expenses:?营业费用：Research and development costs （R&D）?研发费用marketing expensesSelling expenses?销售费用Cost of revenues?营业成本Selling Cost?销售成本Sales and marketing expenses Selling and marketing expenses?销售费用、或销售及市场推广费用Selling and distribution costs?营销费用/行销费用General and administrative expenses ?管理费用/一般及管理费用Administrative expenses?管理费用?Operating income（loss）?营业利润/（亏损）Profit from operating activities?营业利润/经营活动之利润Finance costs?财务费用/财务成本Financial result?财务费用Finance income?财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失Equity loss of affiliates?子公司权益损失Government grant income ?政府补助Other (expense) / income ?其他收入/（费用）Loss before income taxes ?税前损失Income before taxes?税前利润Profit before tax?税前利润Income taxes ?所得税taxes?税项Current Income tax?当期所得税Deferred Income tax?递延所得税Interest income?利息收入Interest income net?利息收入净额Profit for the period?本期利润Ordinary income?普通所得、普通收益、通常收入Comprehensive income?综合收益、全面收益Net income ?净利润Net loss?净损失Net Margin?净利率Income from continuing operations?持续经营收益或连续经营部门营业收益Income from discontinued operations?非持续经营收益或停业部门经营收益extraordinary gain and loss?特别损益、非常损益Gain on trading securities?交易证券收益Net Profit attributable to Equity Holders of the Company?归属于本公司股东所有者的净利润Net income attributed to shareholders?归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders?归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests?少数股东权益/少数股东损益Change in fair value of exchangeable securities?可交换证券公允值变动Other comprehensive income — Foreign currency translation adjustment ?其他综合利润—外汇折算差异Comprehensive (loss) / income ?综合利润(亏损)Gain on disposal of assets?处分资产溢价收入Loss on disposal of assets?处分资产损失Asset impairments ?资产减值Gain on sale of assets?出售资产利得Intersegment eliminations?公司内部冲销Dividends?股息/股利/分红Deferred dividends?延派股利Net loss per share: ?每股亏损Earnings per share（EPS）?每股收益Earnings per share attributable to ordinaryequity holders of the parent?归属于母公司股东持有者的每股收益-Basic ?-基本-Diluted ?-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS?稀释每股收益Basic EPS?基本每股收益Weighted average number of ordinary shares: ?加权平均股数：-Basic ?-基本-Diluted ?-稀释/摊薄Derivative financial instruments ?衍生金融工具Borrowings ?借贷Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference?扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost?历史成本Capital expenditures?资本支出revenues expenditure?收益支出Equity in earnings of affiliatesequity earnings of affiliates?子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates ?附属公司权益Equity Earning ?股权收益、股本盈利Non-operating income?营业外收入Income taxes-current?当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred?递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest?所得税及少数股东权益前利润（亏损）Equity in the income of investees?采权益法认列之投资收益Equity Compensation?权益报酬Weighted average number of shares outstanding?加权平均流通股treasury shares?库存股票Number of shares outstanding at the end of the period?期末流通股数目Equity per share, attributable to equity holders of the Parent?归属于母公司所有者的每股净资产Dividends per share?每股股息、每股分红Cash flow from operations （CFFO）?经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：?加权平均普通流通股及等同普通流通股Equity Compensation?权益报酬Weighted Average Diluted Shares?稀释每股收益加权平均值Gain on disposition of discontinued operations?非持续经营业务处置利得（收益）Loss on disposition of discontinued operations?非持续经营业务处置损失participation in profit ?分红profit participation capital?资本红利、资本分红profit sharing?分红Employee Profit Sharing?员工分红（红利）Dividends to shareholders?股东分红（红利）Average basic common shares outstanding?普通股基本平均数Average diluted common shares outstanding?普通股稀释平均数Securities litigation expenses, net?证券诉讼净支出Intersegment eliminations ?部门间消减ROA（Return on assets）?资产回报率/资产收益率ROE(Return on Equit)?股东回报率/股本收益率(回报率)净资产收益率Equit ratio?产权比率Current ration (times)?流动比率ROCE（Return on Capital Employed）?资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）?净经营资产收益率（回报率）ROI（Return on Investment）?投资回报率OA（Operating Assets）?经营性资产OL（Operating Liabilites）?经营性负债NBC(Net Borrow Cost)?净借债费用OI(Operating Income)?经营收益NOA(Net Operating Assets)?净经营性资产NFE(Net Financial Earnings)?净金融收益NFO(Net Financial Owners)?净金融负债FLEV(Financial leverage)?财务杠杆OLLEV(Operating Liabilites leverage)?经营负债杠杆CSE(Common Stock Equity)?普通股权益SPREAD?差价RE(Residual Earning)?剩余收益二、资产负债表balance sheet ?资产负债表aggregate balance sheet ??合并资产负债表Assets ?资产Current assets ?流动资产Non-current assets?非流动资产Interests in subsidiaries?附属公司权益Cash and cash equivalents ?现金及现金等价物Hong Kong listed investments, at fair value ?于香港上市的投资，以公允价值列示Investment deposits ?投资存款Designated loan ?委托贷款Financial assets?金融资产Pledged deposits ?银行保证金 /抵押存款Trade accounts receivable?应收账款Trade and bills receivables?应收账款及应收票据Inventories ?存货/库存Prepayments and other receivables ?预付款及其他应收款Prepayments, deposits and other receivables?预付账款、按金及其它应收款Total current assets ?流动资产合计Tangible assets?有形资产Intangible assets?无形资产Investment properties ?投资物业Goodwill ?商誉Other intangible assets ?其他无形资产Available-for-sale investments ?可供出售投资Prepayments for acquisition of properties ?收购物业预付款项fair value?公允价值Property, plant and equipment ?物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets?固定资产Plant Assets?厂房资产Lease prepayments?预付租金Intangible assets?无形资产Deferred tax assets ?递延税/递延税项资产Total assets?资产合计?Liabilities?负债Current liabilities?流动负债Short-term bank loans?短期银行借款Current maturities of long-term bank loans?一年内到期的长期银行借款Accounts and bills payable?应付账款及应付票据Accrued expenses and other payables?预提费用及其他应付款Total current liabilities?流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities?长期银行借款，减一年内到期的长期银行贷款Deferred income?递延收入Deferred tax liabilities?递延税Financial Net Debt?净金融负债Total liabilities?负债合计Commitments and contingencies?资本承诺及或有负债三、股东权益Donated shares ?捐赠股票Additional paid-in capital ?资本公积Statutory reserves ?法定公积Retained earnings ?未分配利润Accumulated other comprehensiveincome?累积其他综合所得Treasury shares?库存股票Total shareholders’ equity?股东权益合计Equity?股东权益、所有者权益、净资产Sh areholder’s EquityStockholder's EquityOwner's Equity?股东权益、所有者权益Total liabilities and shareholders’ equity?负债和股东权益合计Capital and reserves attributable to the Company’s equity holders?本公司权益持有人应占资本及储备Issued capital?已发行股本Share capital?股本Reserves?储备Cash reserves?现金储备Inerim dividend?中期股息Proposed dividend?拟派股息Proposed special dividend?拟派末期股息Proposed special dividend?拟派特别股息Proposed final special dividend?拟派末期特别股息Convertible bonds?可换股债券Shareholders’ fund?股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities ?经营活动产生的现金流Net cash provided by / (used in) operating activities?经营活动产生的现金流量净额Net income /loss ?净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities: ?净利润之现金调整项：Depreciation and amortization ?折旧及摊销Addition of bad debt expense ?坏账增加数/（冲回数）Provision for obsolete inventories ?存货准备Share-based compensation ?股票薪酬Deferred income taxes ?递延所得税Exchange loss ?汇兑损失Loss of disposal of property,plant and equipment?处置固定资产损失Changes in operating assets and liabilities: ?经营资产及负债的变化Trade accounts receivable ?应收账款Inventories ?存货Prepayments and other receivables ?预付款及其他应收款Accounts and bills payable ?应付账款及应付票据Accrued expenses and other payables ?预提费用及其他应付款Net cash provided by / (used in) operating activities?经营活动产生/（使用）的现金Free cash flow?自由现金流Cash flow from investing activities?投资活动产生的现金流Net cash used in investing activities?投资活动产生的现金流量净额Purchases of property, plant and equipment ?购买固定资产Payment of lease prepayment ?支付预付租金Purchases of intangible assets ?购买无形资产Proceeds from disposal of property, plant and equipment?处置固定资产所得Government grants received ?政府补助Equity in the income of investees?采权益法认列之投资收益Cash flow from financing activities ?筹资活动产生的现金流Net cash provided by financing activities?筹资活动产生的现金流量净额Proceeds from borrowings ?借款所得Repayment of borrowings ?还款Decrease / (increase) in pledged deposits ?银行保证金（增加）/ 减少Proceeds from issuance of capital stock?股本发行所得Net cash provided by financing activities?筹资活动产生的现金?Effect of exchange rate changes on cash and cash equivalents ?现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents ?现金及现金等价物的净（减少）/ 增加Cash and cash equivalents at the beginning of period?期初现金及现金等价物Cash and cash equivalents at the end of period ?期末现金及现金等价物Investments （incl. financial assets）?金融资产投资Investments in acquisitions?并购投资Net cash flow?现金流量净额。
损益表中英文对照
项目产品销售收入其中：出口产品销售收入减：销售折扣与折让产品销售净额减：产品销售税金产品销售成本其中：出口产品销售成本产品销售毛利减：销售费用管理费用财务费用其中：利息支出(减利息收入) 汇兑损失(减汇兑收益)产品销售利润加：其他业务利润营业利润加：投资收益营业外收入减：营业外支出加：以前年度损益调整利润总额减：所得税净利润ITEMSSalesIncluding：Export salesLess：Sales discounts and allowancesNet salesLess：Sales taxCost of salesIncluding：Cost of export salesGross profitLess：Selling expenseGeneral and administrative expenseFinancial expenseIncluding：Interest expense ( less interest income ) Exchange loss ( less exchange gain )Income from main operationAdd：Income from other operationsOperating incomeAdd：Investment incomeNon-operating incomeLess：Non-operating expenseAdd：Adjustment to prior year's income and expense Income before taxLess：Income taxNET INCOME。