财务报表英文翻译大全

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Total liabilities & owner’s (stockholders’) equity
利润表
Income Statement
编制单位:______年______月________日单位:元
Prepared by:Month: _______Date:_______Year Monetary unit: RMB Yuan
应交税金
Taxes payable
应收补贴款
Subsidies receivable
其他应交款
Other payables
存货
Inventories
其他应付款
Other amounts payable
待摊费用
Prepaid expenses
预提费用
Accrued expenses
一年内到期的长期债权投资
负债合计
Total liabilities
固定资产清理
Disposal of fixed assets
固定资产合计
Sub-total of fixed assets
所有者权益(或股东权益)
Owner’s (Stockholders’) equity
无形资产及其他资产
Intangible and other assets
End. balance
负债和所有者权益(或股东权益)
Liabilities & Owners’(Stockholders’) equity
行次
Line No.
年初数
Beg. balance
期末数
End. balance
流动资产:
Current assets
流动负债
Current liabilities
实收资本(或股本)
Paid-in capital (or stock)
无形资产
Intangible assets
减:已归还投资
Less: Investment returned
长期待摊资产
Long-term prepayment
实收资本(或股本)净额
Paid-in capital (or stock) - net
编制单位:年度单位:元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目
Item
行次
Line No.
金额
Amount
一、经营活动产生的现金流量
I. Cash flows from operating activities
销售产品、提供劳务收到的现金
其他长期资产
Other long-term assets
资本公积
Capitalsurplus
无形资产及其他资产合计
Sub-total of intangible and other assets
赢余公积
Surplus reserve
其中:法定公益金
Including: Statutory public welfare fund
Long-term payables
减:累计折旧
Less: Accumulated depreciation
专项应付款
Special payables
固定资产净值
Fixed assets-NBV
其他长期负债
Other long-term liabilities
减:固定资产减值准备
Less: Provision for impairment of fixed assets
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 and services
支付给职工及为职工支付的现金
Cash paid to and on behalf of employees
支付的各项税费
Payments of all types of taxes
资产负债表
Balance Sheet
编制单位:______年______月________日单位:元
Prepared by: Month:_______Date:_______Year Monetary unit:_______
资产
Assets
行次
Line No.
年初数
Beg. balance
期末数
财务费用
Financial expenses
三、营业利润(亏损以“-”填列)
III. Operating profit/loss
加:投资收益(亏损以“-”填列)
Add: Investment income/losses
补贴收入
Revenue from subsidies
营业外收入
Non-operating revenue
Losses arising from natural disasters
3.会计政策变更增加(或减少)利润总额
Increase/decrease in income before tax due to a change in accounting policy
4.会计估计变更增加(或减少)利润总额
应收利息
Interest receivable
应付工资
Accrued payroll
应收账款
Accounts receivable
应付福利费
Welfare expenses payable
其他应收款
Other receivable
应付股利
Dividend payable
预付账款
Advances to suppliers
货币资金
Monetary funds
短期借款
Short-term loans
短期投资
Short-term investment
应付票据
Notes payable
应收票据
Notes receivable
应付账款
Accounts payable
应收股利
Dividend receivable
预收账款
Advances fromcustomers
项目
Item
行次
Line No.
本月数
Current month
本年累计数
Current yearaccumulative
一、主营业务收入
I. Revenue from main operations
减:主营业务成本
Less: Cost of main operations
主营业务税金及附加
Taxes and surcharges for main operations
项目
Item
本年累计数
Current year cumulative
上年实际数
Prior year actual
1.出售、处理部门或被投资单位所得收益
Gain on sale and disposal of a department or an invested enterprise
2.自然灾害发生的损失
Cash received from the sale of goods or rendering of services
收到的税费返还
RБайду номын сангаасfunds oftaxes
收到的其他与经营活动有关的现金
Other cash receipts relating to operating activities
长期负债:
Long-termliabilities
长期投资合计
Sub-total of long term investment
长期借款
Long-term borrowings
固定资产:
Fixed assets:
应付债券
Bonds payable
固定资产原价
Fixed assets-cost
长期应付款
二、主营业务利润(亏损以“-”填列)
II. Profit/Loss from main operations
加:其他业务利润(亏损以“-”填列)
Add: Profit/Loss from other operations
减:营业费用
Less: Operating expenses
管理费用
General and administrative expenses
减:营业外支出
Less: Non-operating expenditures
四、利润总额(亏损以“-”填列)
IV. Income/Loss before tax
减:所得税
Less: Income tax
五、净利润(亏损以“-”填列)
V. Net income/loss
补充资料Supplementary information:
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
支付的其他与经营活动有关的现金
Other cash payments relating to 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 flows from operating activities
三、筹资活动产生的现金流量:
III. Cash flows from financing activities:
吸收投资所收到的现金
Cash received from investment by others
借款所收到的现金
Cash received from borrowings
收到的其他与筹资活动有关的现金
支付的其他与投资活动有关的现金
Other cash payment relating to 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 flows from investing activities
其他流动负债
Other current liabilities
长期投资:
Long-term investments:
长期股权投资
Long-term equity investment
流动负债合计
Sub-total of current liabilities
长期债权投资
Long-term debt investment
二、投资活动产生的现金流量
II. Cash flows from investingactivities
收回投资所收到的现金
Cash received from return of investments
取得投资收益所收到的现金
Cash received from return on investment
长期负债合计
Sub-total of long-term liabilities
固定资产净额
Fixed assets-net
递延税项
Deferred taxes
工程物资
Constructionmaterials
递延税款贷项
Deferred tax credit
在建工程
Construction in progress
Long-term debt investment due within a year
预计负债
Estimated liabilities
其他流动资产
Other current assets
一年内到期的长期负债
Long-term liabilities due within a year
流动资产合计
Sub-total of current assets
处置固定资产、无形资产和其他长期资产所收回的现金净额
Net cash received from the sale of fixed assets, intangible assets and other long-term assets
收到的其他与投资活动有关的现金
Other cash receipts relating to investing activities
Increase/decrease in income before tax due to a change in accounting estimate
5.债务重组损失
Losses arising from debt restructurings
6.其他
Others
现金流量表
Cash Flow Statement
递延税项:
Deferred taxes:
未分配利润
Undistributed profit
递延税款借项
Deferred tax debit
所有者权益(或股东权益)合计
Total owner’s (stockholders’) equity
资产总计
Total assets
负债和所有者权益(或股东权益)合计
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