新准则英文会计报表(范本)

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新发布企业会计准则目录、会计科目、财务报表(中英文)

新发布企业会计准则目录(中英文对照版）企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity invest ments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties) 5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange of non-monet ary assets)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets) 10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensatio n )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fun d)12. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment) 13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts) 17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency transl ation)21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations) 22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases)23. 企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measu rement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial as sets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contra cts)27. 企业会计准则第26 号--------再保险合同(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts) 28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleu m andnatural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financi alstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements) 33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial report ing)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financial statements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financi alinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption of Accounting Standards for Business Enterprises)新会计科目表（中英文对照版）一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock110102 债券 Short-term investments - corporate bonds110103 基金 Short-term investments - corporate funds110110 其他 Short-term investments - other1102 短期投资跌价准备 Short-term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi-Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commissionbasis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long-term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101待处理流动资产损溢 Wait deal intangible assets loss or income 191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building cities payable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year 一年后到期的专项应付 Long-term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本 Paid-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other change over in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit财务报表中英对照一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital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三、利润及利润分配表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 estimates。

中英文会计报表

利润表INCOME STATEMENT
2012年 12 月
As of(year/month) 编制单位： NAME OF ENTERPRISE： MONETARY UNIT：YUAN
项
目
行次
Line no
1 4 5 10 11 14 15 16 18 19 22 23 25
本月数
Current period
一、主营业务收入 Sales income 减：主营业务成本 Less: Cost of sales 主营业务税金及附加 Sales tax and annex 二、主营业务利润 Income from operations 加：其它业务利润 Add：Income from other operations 减：营业费用 Less：Selling 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 Allowance income 营业外收入 Non-operating income 减：营业外支出 Less：Non-operating expense 以前年度损溢调整 adjustment to prior year’ income and expense 四、利润总额 Income before tax 减：所得税 Less：Income tax 五、净利润 Net income
27 I—02 MONETARY UNIT：YUAN
本年累计数
Current year cumulative

英文版会计报表

完整英文版资产负债表、利润表及现金流量表资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。

中英文会计报表(表格模板、XLS格式)模板

会计科目名称和编号Chart of Accounts顺序编号名称NO.Code Title号一、资产类I. Assets11001现金11001Cash on hand21002银行存款21002Cash in bank31009其他货币资金31009Other monetary funds100901外埠存款100901Deposits in other cities100902银行本票100902Cashier's Check100903银行汇票100903Bank draft100904信用卡100904Credit Card100905信用证保证金100905L/C guarantee deposit100906存出投资款100906Investment paid41101短期投资41101Short-term investments110101股票110101Stock110102债券110102Bond110103基金110103Fund110110其他110110Others51102短期投资跌价准备51102Provision for short-term investment Write—down 61111应收票据61111Notes receivable71121应收股利71121Dividend receivable81122应收利息81122Interest receivable91131应收账款91131Accounts receivable101133其他应收款101133Other receivables111141坏账准备111141Provision for bad debts121151预付账款121151Advances to suppliers131161应收补贴款131161Subsidies receivable141201物资采购141201Materials purchased151211原材料151211Raw materials161221包装物161221Packaging materials171231低值易耗品171231Low-valued consumables181232材料成本差异181232Cost variance of materials191241自制半成品191241Self-manufactured semi-finished product 201243库存商品201243Goods on hand211244商品进销差价211244Margin between Selling and purchasing prices 221251委托加工物资221251Materials on Consignment for further processing 231261委托代销商品231261Goods on consignment241271受托代销商品241271Fiduciary goods for sale251281存货跌价准备251281Provision for inventory write-down261291分期收款发出商品261291Goods on installment sale271301待摊费用271301Prepaid expenses281401长期股权投资281401Long-term equity investments 140101股票投资140101Stock investment140102其他股权投资140102Other equity investment291402长期债权投资291402Long-term debt investments140201债券投资140201Bond investment140202其他债权投资140202Other debt investment301421长期投资减值准备301421Provision for impairment of long-term investments 311431委托贷款311431Designated loan receivable143101本金143101Principal143102利息143102Interest143103减值准备143103Provision for impairment321501固定资产321501Fixed assets331502累计折旧331502Accumulated depreciation341505固定资产减值准备341505Provision for impairment of fixed assets351601工程物资351601Construction materials160101专用材料160101Materials for special use160102专用设备160102Equipment for special use160103预付大型设备款160103Advances to suppliers of giant equipment160104为生产准备的工具及器具160104Tools and apparatus for use in production361603在建工程361603Construction in progress371605在建工程减值准备371605Provision for impairment of construction in progress 381701固定资产清理381701Disposal of fixed assets391801无形资产391801Intangible assets401805无形资产减值准备401805Provision for impairment of intangible assets 411815未确认融资费用411815Unrecognized financing expenses421901长期待摊费用421901Long-term prepayments431911待处理财产损溢431911Asset gain or loss in suspense191101待处理流动资产损溢191101Current asset gain or loss in suspense191102待处理固定资产损溢191102Fixed asset gain or loss in suspense二、负债类II. Liabilities442101短期借款442101Short-term loans452111应付票据452111Notes payable462121应付账款462121Accounts payable472131预收账款472131Advances from customers482141代销商品款482141Consignment-in money492151应付工资492151Accrued payroll502153应付福利费502153Welfare expenses payable512161应付股利512161Dividend payable522171应交税金522171Taxes payable217101应交增值税217101VAT payable21710101进项税额21710101Input VAT21710102已交税金21710102Taxes paid21710103转出未交增值税21710103Transfer-out of unpaid VAT21710104减免税款21710104VAT deductions and exemptions21710105销项税额21710105Output VAT21710106出口退税21710106Refund of export duty21710107进项税额转出21710107Transfer-out of input VAT21710108出口抵减内销产品应纳税额21710108Export duty deductible from taxes payable on domestic sales21710109转出多交增值税21710109Transfer-out of overpaid VAT 21710110未交增值税21710110Unpaid VAT217102应交营业税217102Business tax payable217103应交消费税217103Consumption tax payable217104应交资源税217104Resources tax payable217105应交所得税217105Income tax payable217106应交土地增值税217106Land appreciation tax payable217107应交城市维护建设税217107Urban construction and maintenance tax payable 217108应交房产税217108Property tax payable217109应交土地使用税217109Land use tax payable217110应交车船使用税217110Vehicle and vessel usage tax payable217111应交个人所得税217111Individual income tax payable532176其他应交款532176Other payables542181其他应付款542181Other amounts payable552191预提费用552191Accrued expenses562201待转资产价值562201Asset value to be carried over572211预计负债572211Estimated liabilities582301长期借款582301Long-term borrowings592311应付债券592311Bond payable231101债券面值231101Par value of bond231102债券溢价231102Premium on bond231103债券折价231103Discount on bond231104应计利息231104Accrued interest602321长期应付款602321Long-term payables612331专项应付款612331Special payables622341递延税款622341Deferred taxes三、所有者权益类Ⅲ.Owners' Equity633101实收资本(或股本)633101Paid-in capital (or stock)643103归还投资643103Investment returned653111资本公积653111Capital surplus311101资本(或股本)溢价311101Premium on capital (or stock)311102Reserve of donated non-cash assets 311102接受捐赠非现金资产准备311103接受现金捐赠311103Cash donation311104股权投资准备311104Equity investment reserve311105拨款转入311105Transfer-in of appropriations311106外币资本折算差额311106Foreign currency translation difference311107其他资本公积311107Other capital surplus663121盈余公积663121Surplus reserve312101法定盈余公积312101Statutory surplus reserve312102任意盈余公积312102Discretionary surplus reserve312103法定公益金312103Statutory public welfare fund312104储备基金312104Reserve fund312105企业发展基金312105Enterprise expansion fund312106利润归还投资312106Profit capitalized on return of investment 673131本年利润673131Profit for the year683141利润分配683141Profit distribution314101其他转入314101Other transfer-ins314102提取法定盈余公积314102Appropriation of statutory surplus reserve314103提取法定公益金314103Appropriation of statutory public welfare fund314104提取储备基金314104Appropriation of reserve fund314105提取企业发展基金314105Appropriation of enterprise expansion fund 314106提取职工奖励及福利基金314106Appropriation of employee welfare and bonus fund 314107利润归还投资314107Profit capitalized on return of investment 314108应付优先股股利314108Dividend payable on preferred stock314109提取任意盈余公积314109Appropriation of discretionary surplus reserve 314110应付普通股股利314110Dividend payable on common stock314111转作资本(或股本)的普通股股利314111Conversion of common stock dividend into capital(or stock)314115未分配利润314115Undistributed profit四、成本类IV. Costs694101生产成本694101Production cost410101基本生产成本410101Primary production cost410102辅助生产成本410102Auxiliary production cost704105制造费用704105Manufacturing expenses714107劳务成本714107Cost of service五、损益类V. Income and losses725101主营业务收入725101Revenue from main operations735102其他业务收入735102Revenue from other operations745201投资收益745201Investment income755203补贴收入755203Revenue from subsidies765301营业外收入765301Non-operating revenue775401主营业务成本775401Cost of main operations785402主营业务税金及附加785402Taxes and surcharge for main operations 795405其他业务支出795405Expenditures on other operations805501营业费用805501Operating expenses815502管理费用815502General and administrative expenses 825503财务费用825503Financial expenses835601营业外支出835601Non-operating expenditures845701所得税845701Income tax855801以前年度损益调整855801Adjustment to prior years' income and losses。

会计报表 (英文版)

资产
流动资产：货币资金交易性金融资产应收票据应收账款预付款项应收利息应收股利其他应收款存货一年内到期的非流动资产其他流动资产
Other current assets
TOTAL CURRENT ASSETS NON-CURRENT ASSETS
Financial assets available for sale Held-to-maturity investments Long-term receivables Long-term equity investments Investment real estate Fixed assets Construction-in progress Construction materials Disposal of fixed assets Productive biological assets Oil and gas assets Intangible assets Development expenditure Good will Long-term prepaid expenses Deferred tax assets Other non-current assets
负债及所有者权益流动负债：短期借款交易性金融负债应付票据应付账款预收款项应付职工薪酬应交税费应付利息应付股利其他应付款一年内到期的非流动负债其他流动负债流动负债合计非流动负债：长期借款应付债券长期应付款专项应付款预计负债递延所得税负债其他非流动负债非流动负债合计负债合计所有者权益：实收资本资本公积减:库存股盈余公积一般风险准备未分配利润外币报表折算差额归属于母公司所有者权益合计少数股东权益所有者权益合计负债及所有者权益合计

(完整word版)新会计准则财务报表-中英文

资本公积Capital reserve
递延所得税资产Deferred tax
减：库存股Less: Trean-current assets
盈余公积Earnings reserve
非流动资产合计Total Non-current Assets
未分配利润Retained earnings
项目Items
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
一、营业收入Operating Revenue
减：营业成本Less: Cost of goods sold
营业税金及附加Sales taxes and surcharges
销售费用Selling expenses
管理费用G & A expenses
应付股利Dividend payables
存货Inventories
应付利息Interest payables
其他流动资产Other current assets
其他应付款Other payables
流动资产合计Total Current Assets
一年内到期的非流动负债
Current portion of non-current liabilities
财务费用Financial cost
资产减值损失Assets impairments
加：公允价值变动收益（+、－）Add: Gains/losses on fair value changes
投资收益（+、－）Income from investments
二、主营业务利润Operating Profit
长期应付款Long term payables

中英文会计报表

Prepared by: Month: year:项目行次本月数本年累计数ItemLine No ．Current month Current year cumulative 一、主营业务收入Ⅰ．Revenue from main operations减：主营业各成本Less ：Cost of main operations主营业务税金及附加Taxes and surcharge for main operations二、主营业务利润(亏损以“-”号填列)Ⅱ．Profit/Loss from main operations加：其他业务利润(亏损以“-”号填列)Add ：Profit/Loss from other operations减：营业费用Less ：Operating expenses管理费用General and administrative expenses财务费用Financial expenses三、营业利润((亏损以“-”号填列)Ⅲ．Operating profit/loss加：投资收益(亏损以“-”号填列)Add ：Investment income/losses补贴收入Revenue from subsidies营业外收入Non-operating revenue减：营业外支出Less ：Non-operating expenditures四、利润总额(亏损以“-”号填列)Ⅳ．Income/Loss before tax减：所得税Less ：Income tax五、净利润(亏损以“-”号填列)V ．Net income/loss单位负责人：王彬复核：高秀敏制表：严建华2825302722231819151611141510编制单位： 2010 年 12 月Monetary unit: RMB yuan 利润表Income Statement4。

新准则英文会计报表大全

新准则英文会计报表大全29 1402在途物资materials in transit30 1403原材料raw materials32 1406库存商品commodity stocks33 1407发出商品goods in transit36 1412包装物及低值易耗品wrappage and low value and easily wornout articles42 1461存货跌价准备reserve against stock price declining45 1521持有至到期投资hold investment due46 1522持有至到期投资减值准备hold investment due reduction reserve47 1523可供出售金融资产financial assets available for sale48 1524长期股权投资long-term stock ownership investment49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526投资性房地产investment real eastate51 1531长期应收款long-term account receivable52 1541未实现融资收益unrealized financing income54 1601固定资产permanent assets55 1602累计折旧accumulated depreciation56 1603固定资产减值准备permanent assets reduction reserve57 1604在建工程construction in process58 1605工程物资engineer material59 1606固定资产清理disposal of fixed assets60 1611融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621生产性生物资产农业专用productive living assets exclusively for agriculture63 1622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623公益性生物资产农业专用non-profitliving assets exclusively for agriculture65 1631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701无形资产intangible assets68 1702累计摊销accumulated amortization69 1703无形资产减值准备intangible assets reduction reserve70 1711商誉business reputation71 1801长期待摊费用long-term deferred expenses72 1811递延所得税资产deferred income tax assets73 1901待处理财产损溢waiting assets profit and loss新准则英文会计报表：共同类112 3101衍生工具derivative tool113 3201套期工具arbitrage tool114 3202被套期项目arbitrage project一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received 其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital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三、利润及利润分配表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 investments2．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现金流量表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 fromdisposal 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 investmentspayments 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 borrowingsreceived 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 oflong-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。

新会计准则会计科目表(中英文对照)

、资产类11001 库存现金cash on hand21002 银行存款bank deposit51015 其他货币资金other monetary capital91101 交易性金融资产transaction monetary assets111121 应收票据notes receivable121122 应收账款account receivable131123 预付账款accou nt prep aid141131 应收股利divide nd receivable151132 应收利息accrued interest receivable211231 其他应收款accounts receivable-others221241 坏账准备had debts reserve281401 材料采购procurement of materials291402 在途物资materials in transit301403 原材料raw materials321406 库存商品commodity stocks331407 发出商品goods in transit361412 包装物及低值易耗品wrappage and low value and easily worno utarticles421461 存货跌价准备reserve against stock pricedecli ning451521 持有至到期投资hold in vestme nt due固定资产清理 disposal of fixed assets 融资租赁资产租赁专用 financial leasing assets exclusively for leas ing611612 未担保余值租赁专用 unguaranteed residualvalue exclusively for leas ing461522持有至到期投资减值准备hold investment due reducti on reserve471523可供出售金融资产 finan cial assets available for sale481524长期股权投资 long-term stock ownership inv estme nt491525 长期股权投资减值准备lon g-term stockown ershi p inv estme nt reducti on reserve501526投资性房地产 investment realeastate 511531长期应收款 long-term account receivable 521541未实现融资收益 un realized financing in come 541601固定资产 permanent assets 551602累计折旧 accumulated depreciation 561603固定资产减值准备 permanent assets reduction reserve571604在建工程 construction in process 581605工程物资 engineer material591606601611621621生产性生物资产农业专用Productive living assets exclusively for agriculture631622生产性生物资产累计折旧农业专用Productive livi ng assets accumulated dep reciatio n exclusively for agriculture641623 公益性生物资产农业专用non-profit living assets exclusively for agriculture651631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas expl oitati on661632累计折耗石油天然气开采专用accumulateddepl etio n exclusively for oil and gas expl oitati on671701 无形资产intangible assets681702 累计摊销accumulated amortization691703 无形资产减值准备in ta ngible assets reducti on reserve701711 商誉bus in ess repu tati on711801 长期待摊费用lon g-term deferred expen ses721811 递延所得税资产deferred in come tax assets731901 待处理财产损溢waiting assets profit and loss二、负债类debt group742001 短期借款short-term loan812101 交易性金融负债tran saction finan cial liabilities832201应付票据 no tes p ayable 842202应付账款 acco unt p ayable 852205 预收账款 item received in adva nee862211应付职工薪酬 employee pay payable 872221应交税费 tax p ayable 882231应付股利 divide nd p ayable 892232应付利息 in terest p ayable 902241其他应付款 other account payable 982411预计负债 estimated liabilities 992501递延收益 deferred in come 1002601长期借款 money borrowed for long term 1012602长期债券 Ion g-term bond 1062801长期应付款 long-term account payable 1072802 未确认融资费用 un ack no wledged finan cialcharges专项应付款 special accounts payable 递延所得税负债 deferred in come tax liabilities三、共同类1123101 衍生工具 derivative tool1133201 套期工具 arbitrage tool1143202 被套期项目 arbitrage p roject四、所有者权益类108281110929011154001 实收资本P aid-up cap ital1164002 资本公积con tributed surplus1174101 盈余公积earned surplus1194103 本年利润p rofit for the curre nt year1204104 利润分配allocatio n of p rofits1214201 库存股treasury stock五、成本类1225001 生产成本p roducti on cost1235101 制造费用cost of p roducti on1245201 劳务成本service cost1255301 研发支出research and devel opmentexpen ditures1265401 工程施工建造承包商专用engin eeri ngcon structi on exclusively forcon structi on con tractor1275402工程结算建造承包商专用engineering settleme nt exclusively for con structi on con tractor1285403机械作业建造承包商专用mecha ni cal op eration exclusively for con structi on con tractor六、损益类1296001 主营业务收入ma in bus in ess in come1306011 利息收入金融共用in terest in come finan cial shari ng1356051 其他业务收入 other bus in ess in come1366061 汇兑损益金融专用 exchange gain or loss exclusively for finance 公允价值变动损益 sound value flexible loss and profit投资收益 in come on inv estme nt shari ng资产减值损失 loss from asset devaluation 营业外支出 nonop erat ing expense 以前年度损益调整 p rior year p rofit and loss adjustme nt 1556601销售费用 marketi ng cost 1566602管理费用 man agi ng cost 1576603财务费用 finan cial cost 1586604勘探费用 expIo rati on expense 137610113861111426301营业外收入 nonrevenue receipt 1436401主营业务成本 main bus in ess cost 1446402其他业务支出 other bus in ess expense 1456405营业税金及附加 busi ness tariff and annex 1466411利息支出金融共用 interest expense financial 159670116067111616801所得税 in come tax 1626901。

新准则英文会计报表

新准则英文会计报表新准则英文会计报表:资产1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 bad debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assetsaccumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss新准则英文会计报表:负债74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities 新准则英文会计报表:所有者权益115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock新准则英文会计报表:共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project新准则英文会计报表:成本122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures 126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor新准则英文会计报表:损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整prior year profit and loss adjustment下面是赠送的团队管理名言学习,不需要的朋友可以编辑删除!!!谢谢!!!1、沟通是管理的浓缩。

新准则英文会计报表大全(doc 15页)

新准则英文会计报表大全(doc 15页)117 4101盈余公积earned surplus119 4103本年利润profit for the current year 120 4104利润分配allocation of profits121 4201库存股treasury stock新准则英文会计报表：资产1 1001库存现金cash on hand2 1002银行存款bank deposit5 1015其他货币资金other monetary capital9 1101交易性金融资产transaction monetary assets11 1121应收票据notes receivable12 1122应收账款Account receivable13 1123预付账款account prepaid14 1131应收股利dividend receivable15 1132应收利息accrued interest receivable21 1231其他应收款accounts receivable-others22 1241坏账准备had debts reserve28 1401材料采购procurement of materials29 1402在途物资materials in transit30 1403原材料raw materials32 1406库存商品commodity stocks33 1407发出商品goods in transit36 1412包装物及低值易耗品wrappage and low value and easily wornout articles42 1461存货跌价准备reserve against stock price declining45 1521持有至到期投资hold investment due46 1522持有至到期投资减值准备hold investment due reduction reserve47 1523可供出售金融资产financial assets available for sale48 1524长期股权投资long-term stock ownership investment49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526投资性房地产investment real eastate51 1531长期应收款long-term account receivable52 1541未实现融资收益unrealized financing income54 1601固定资产permanent assets55 1602累计折旧accumulated depreciation56 1603固定资产减值准备permanent assets reduction reserve57 1604在建工程construction in process58 1605工程物资engineer material59 1606固定资产清理disposal of fixed assets60 1611融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621生产性生物资产农业专用productive living assets exclusively for agriculture63 1622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623公益性生物资产农业专用non-profitliving assets exclusively for agriculture65 1631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation 66 1632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701无形资产intangible assets68 1702累计摊销accumulated amortization69 1703无形资产减值准备intangible assets reduction reserve70 1711商誉business reputation71 1801长期待摊费用long-term deferred expenses72 1811递延所得税资产deferred income tax assets73 1901待处理财产损溢waiting assets profit and loss新准则英文会计报表：共同类112 3101衍生工具derivative tool113 3201套期工具arbitrage tool114 3202被套期项目arbitrage project一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received 其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital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三、利润及利润分配表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 investments2．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现金流量表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 fromdisposal 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 investmentspayments 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 borrowingsreceived 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 oflong-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。

新会计准则会计科目表(中英文对照)

一、资产类1 1001 库存现金cash on hand2 1002 银行存款bank deposit5 1015 其他货币资金other monetary capital9 1101 交易性金融资产transaction monetary assets11 1121 应收票据notes receivable12 1122 应收账款Account receivable13 1123 预付账款account prepaid14 1131 应收股利dividend receivable15 1132 应收利息accrued interest receivable21 1231 其他应收款accounts receivable-others22 1241 坏账准备had debts reserve28 1401 材料采购procurement of materials29 1402 在途物资materials in transit30 1403 原材料raw materials32 1406 库存商品commodity stocks33 1407 发出商品goods in transit36 1412 包装物及低值易耗品wrappage and low value and easily wornout articles42 1461 存货跌价准备reserve againststock price declining45 1521 持有至到期投资hold investment due46 1522 持有至到期投资减值准备hold investment due reduction reserve47 1523 可供出售金融资产financial assets available for sale48 1524 长期股权投资long-term stock ownership investment49 1525 长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526 投资性房地产investment real eastate51 1531 长期应收款long-term accountreceivable52 1541 未实现融资收益unrealized financing income54 1601 固定资产permanent assets55 1602 累计折旧accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程construction in process58 1605 工程物资engineer material59 1606 固定资产清理disposal of fixed assets60 1611 融资租赁资产租赁专用financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产intangible assets68 1702 累计摊销accumulated amortization69 1703 无形资产减值准备intangible assets reduction reserve70 1711 商誉business reputation71 1801 长期待摊费用long-term deferred expenses72 1811 递延所得税资产deferred income tax assets73 1901 待处理财产损溢waiting assets profit and loss二、负债类debt group74 2001 短期借款short-term loan81 2101 交易性金融负债transaction financial liabilities83 2201 应付票据notes payable84 2202 应付账款account payable85 2205 预收账款item received in advance86 2211 应付职工薪酬employee pay payable87 2221 应交税费tax payable88 2231 应付股利dividend payable89 2232 应付利息interest payable90 2241 其他应付款other account payable98 2411 预计负债estimated liabilities99 2501 递延收益deferred income100 2601 长期借款money borrowed for long term101 2602 长期债券long-term bond106 2801 长期应付款long-term account payable107 2802 未确认融资费用unacknowledged financial charges108 2811 专项应付款special accounts payable109 2901 递延所得税负债deferred income tax liabilities三、共同类112 3101 衍生工具derivative tool113 3201 套期工具arbitrage tool114 3202 被套期项目arbitrage project四、所有者权益类115 4001 实收资本paid-up capital116 4002 资本公积contributed surplus117 4101 盈余公积earned surplus119 4103 本年利润profit for the current year120 4104 利润分配allocation of profits121 4201 库存股treasury stock五、成本类122 5001 生产成本production cost123 5101 制造费用cost of production124 5201 劳务成本service cost125 5301 研发支出research and development expenditures126 5401 工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用engineering settlement exclusively forconstruction contractor128 5403 机械作业建造承包商专用mechanical operation exclusively for construction contractor六、损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用interest income financial sharing135 6051 其他业务收入other business income136 6061 汇兑损益金融专用exchange gain or loss exclusively for finance137 6101 公允价值变动损益sound value flexible loss and profit138 6111 投资收益income on investment142 6301 营业外收入nonrevenue receipt143 6401 主营业务成本main business cost144 6402 其他业务支出other business expense145 6405 营业税金及附加business tariff and annex146 6411 利息支出金融共用interest expense financial sharing155 6601 销售费用marketing cost156 6602 管理费用managing cost157 6603 财务费用financial cost158 6604 勘探费用exploration expense159 6701 资产减值损失loss from asset devaluation160 6711 营业外支出nonoperating expense161 6801 所得税income tax162 6901 以前年度损益调整prior year profit and loss adjustment说明：新准则是在资产负债表中没有了这两个项目，但是平时可以根据需要设置的，待摊费用的期末余额在预付款项项目核算，预提费用期末余额在预收款项项目核算。

会计制度英文报表

会计制度英文报表Here is an essay on the topic of "Accounting System and Financial Reporting" with a word count of over 1,000 words, written in English.The accounting system is the backbone of any business, providing a structured approach to recording, analyzing, and reporting financial information. At the heart of this system are the financial statements, which serve as the primary means of communicating a company's financial performance and position to stakeholders. The two most widely recognized financial statements are the balance sheet and the income statement, both of which play a crucial role in the accounting system and the overall decision-making process.The balance sheet is a snapshot of a company's financial position at a specific point in time, typically at the end of an accounting period. It presents the assets, liabilities, and equity of the business, providing a clear picture of the resources the company has at its disposal and the claims against those resources. The balance sheet is organized into two main sections: the asset section, which lists the various types of economic resources the company owns, and the liability and equity section, which shows the sources of financing for those assets.The income statement, on the other hand, is a dynamic report that reflects a company's financial performance over a specific period, usually a month, quarter, or year. This statement presents the revenues earned and the expenses incurred during that time, ultimately providing the net income or loss for the period. The income statement is organized into several sections, including operating revenues, cost of goods sold, operating expenses, and other income and expenses. By analyzing the income statement, stakeholders can gain insights into the profitability and efficiency of the business.In addition to the balance sheet and income statement, the accounting system also generates several other financial reports, each serving a specific purpose. The statement of cash flows, for example, provides information about the company's cash inflows and outflows, highlighting the sources and uses of cash during the reporting period. This statement is particularly useful for assessing a company's liquidity and its ability to generate cash from operations, investing, and financing activities.Another important financial report is the statement of changes in equity, which tracks the changes in a company's shareholders' equity accounts over a specified period. This statement helps stakeholders understand how the company's ownership structure has evolved, including any changes in capital stock, retained earnings, and otherequity components.The accounting system also generates various supplementary schedules and notes to the financial statements, which provide additional details and explanations about the information presented in the primary financial statements. These supplementary reports can include detailed breakdowns of specific accounts, explanations of accounting policies, and disclosures of significant transactions or events.The preparation and presentation of these financial reports are governed by a set of accounting standards and principles, such as the Generally Accepted Accounting Principles (GAAP) in the United States or the International Financial Reporting Standards (IFRS) used in many other countries. These standards ensure consistency, comparability, and reliability in the financial reporting process, allowing stakeholders to make informed decisions based on the information provided.The importance of the accounting system and its financial reporting cannot be overstated. Accurate and timely financial information is essential for a wide range of stakeholders, including investors, lenders, customers, suppliers, and regulatory authorities. Investors, for example, rely on the financial statements to assess the financial health and performance of a company, informing their investmentdecisions. Lenders, on the other hand, use the financial reports to evaluate the creditworthiness of a borrower and determine the appropriate terms for a loan.Moreover, the accounting system and its financial reporting play a crucial role in the overall management of a business. Managers and executives use the financial information to make informed decisions about resource allocation, budgeting, strategic planning, and performance evaluation. By analyzing the financial statements, they can identify trends, assess the effectiveness of operations, and make adjustments to improve the company's financial and operational performance.In conclusion, the accounting system and its financial reporting are vital components of any well-run business. The balance sheet, income statement, and other financial reports provide a comprehensive view of a company's financial position, performance, and cash flow, enabling stakeholders to make informed decisions and supporting the effective management of the organization. As the global business environment becomes increasingly complex and competitive, the importance of robust and transparent financial reporting will only continue to grow, underscoring the critical role of the accounting system in the success and sustainability of modern enterprises.。