财务报表中英文对照表下载
中英对照财务报表企业财务会计报表封面FINANCIALREPORT
中英对照财务报表一、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 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 会计英语词汇帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds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委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves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 implement累计折旧 Accumulated depreciation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 reserves 工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate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 project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets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 Goodwill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 reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income会计常用词汇accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称,会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period(会计期间)are related to specifictime periods ,typically one year(通常是一年) 资产负债表:balance sheet 可以不大写b利润表: income statements (or statements of income) 利润分配表:retained earnings现金流量表:cash flows二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities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 year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest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 year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 year递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capitaital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve 股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment 利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers'' bonus andwelfare fund利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund 应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change toassets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense 福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment1,部门的称谓市场部Marketing销售部 Sales Department (也有其它讲法,如宝洁公司销售部叫客户生意发展部CBD)客户服务Customer Service ,例如客服员叫CSR,R for representative人事部 Human Resource行政部 Admin.财务部 Finance & Accounting产品供应 Product Supply,例如产品调度员叫P S Planner2,人员的称谓助理 Assistant秘书 secretary前台接待小姐 Receptionist文员 clerk ,如会计文员为Accounting Clerk 主任supervisor经理Manager总经理 GM,General Manager入场费admission运费freight小费tip学费tuition价格,代价charge制造费用 Manufacturing overhead 材料费 Materials管理人员工资 Executive Salaries 奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing 运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption 劳动保护费 Labor protection fees总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager 营业费用 Operating expenses代销手续费 Consignment commission charge 运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense 福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost。
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。
中英文财务报表对照.
中英文财务报表对照摘自《首席财务官》 2008年12月11日一、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 shares dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary shares dividend转作资本(或股本)的普通股股利 Transfer from ordinary shares 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中英文对照利润表利润表Income Statement编制单位:年月Prepared by: Month: year: Monetary unit: RMB yuan项目行次本月数本年累计数Item Line No .Current month Current year cumulative一、主营业务收1 Ⅰ . Revenue from main operations减:主营业各成本4 Less : Cost of main operations主营业务税金及附加5 Taxes and surcharge for main operations二、主营业务利润 ( 亏损以“ - ”号填列 )10 Ⅱ. Profit/Loss from main operations加:其他业务利润 ( 亏损以“ - ”号填列 ) 11Add : Profit/Loss from other operations减:营业费用14 Less : Operating expenses管理费用15 General and administrative expenses财务费用16 Financial expenses三、营业利润 (( 亏损以“ - ”号填列 )18 Ⅲ. Operating profit/loss加:投资收益 ( 亏损以“ - ”号填列 )19 Add : Investment income/losses补贴收入22 Revenue from subsidies营业外收入23 Non-operating revenue减:营业外支出25 Less : Non-operating expenditures四、利润总额 ( 亏损以“ - ”号填列 )27 Ⅳ. Income/Loss before tax减:所得税28 Less : Income tax五、净利润 ( 亏损以“ - ”号填列 )30 V . Net income/loss补充资料 Supplementary information:项目本年累计数上年实际数Item Current yearcumulativePrior year actual1.出售、处置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Losses arising from natural disasters3. 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 policy4. 会计估计变更增加 ( 或减少 ) 利润总额Increase/decrease in income before tax due to a change in accounting estimate5 .债务重组损失Losses arising from debt restructurings6 .其他Others。
财务报表大全(中英文对照版)
Deferred taxes creditstment 63
Other deferred creditd pate 64 Unamortized exchange
65 Total other liabilities
66
其他资产:
OTHER ASSETSer l
负债合计
Total liabilitiessset 67
LINENO AT BEG OF YEAR
YEAR
LIABLITIES AND OWNER'EQUITY
行次及所 年初数所有者 期末数所有者 LINE NO AT BEG OF YEAR AT END OF YEAR
流动资产
CURRENT ASSETS EQUI
流动负债:
CURRENT LIABILITIES
Deferred taxs debit and a
35
Deferred loss on
36
Other deferred
37
Unamortized exchange loss
38
所有者权益:
OWNERS' EQUITYation
资本总额Registered capital(货币名称及金额Currency
外方投资Foreign investment(非人民币资本期末金额
amount of foreign currency at end of periodnth)ended DEC 70
减:已归还投资
Less:Investment
returnedeign c
71
资本公积
Capital surplusnede
开办费
Organization expensesies
财务报表中英文对照
应收分保未决赔偿准备金
Term deposits
定期存款
Available-for-sale securities
可供出售金融资产
Available-for-sale financial assets
持有至到期投资
Held-to-maturity investments
取得投资收益收到的现金
Other cash received relating to investing activities
收到的其他与投资活动有关的现金
Cash inflow from investment activities
投资活动现金流入小计
Cash paid to acquire investments
筹资活动现金流出小计
Net cash flows from financing activities
筹资活动产生的现金流量净额
4.Effect of foreing exchange rate changes on cash
4.汇率变动对现金及现金等价物的影响额
increase in cash and cash equivalents
其他综合收益
7.Total comprehensive income for the year
综合收益总额
Cash flow statement ended 31 December 2012
现金流量表
Local Reporting Currency:RMB
1.Cash flows from operating activities
资产总计
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 equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资 -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 parties1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系⼈ other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 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 account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基⾦及长期投资 funds and long-term investments131 基⾦ funds1311 偿债基⾦ redemption fund (or sinking fund)1312 改良及扩充基⾦ fund for improvement and expansion1313 意外损失准备基⾦ contingency fund1314 退休基⾦ pension fund1318 其它基⾦ other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 ⼈寿保险现⾦解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 ⼟地 land1411 ⼟地 land1418 ⼟地-重估增值 land - revaluation increments142 ⼟地改良物 land improvements1421 ⼟地改良物 land improvements1428 ⼟地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -⼟地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments1449 累积折旧 -机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完⼯程及预付购置设备款 construction in progress and prepayments for equipment 1561 未完⼯程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 ⽆形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它⽆形资产 other intangibles1781 递延退休⾦成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它⽆形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发⾏成本 deferred bond issuance costs1812 长期预付租⾦ long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休⾦ prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系⼈ long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation 1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证⾦ refundable deposit1861 存出保证⾦ refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银⾏透⽀ bank overdraft2112 银⾏借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员⼯ short-term borrowings - employees2117 短期借款 -关系⼈ short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银⾏承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系⼈ notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系⼈ accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费⽤ accrued expenses2171 应付薪⼯ accrued payroll2172 应付租⾦ accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费⽤ other accrued expenses payable218~219 其它应付款 other payables2181 应付购⼊远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付⼟地房屋款 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 - employees2327 长期借款 -关系⼈ long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系⼈ Long-term notes and accounts payable - related parties 2338 其它长期应付款项 other long-term payables234 估计应付⼟地增值税 accrued liabilities for land value increment tax2341 估计应付⼟地增值税 estimated accrued land value incremental tax pay-able 235 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 Total 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:lanerye@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 Total 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 equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系⼈ notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐-应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系⼈ accounts receivable - related parties1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系⼈ other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables 121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加⼯ work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费⽤ prepaid expenses1251 预付薪资 prepaid payroll1252 预付租⾦ prepaid rents1253 预付保险费 prepaid insurance1254 ⽤品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费⽤ other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 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 account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基⾦及长期投资 funds and long-term investments131 基⾦ funds1311 偿债基⾦ redemption fund (or sinking fund)1312 改良及扩充基⾦ fund for improvement and expansion1313 意外损失准备基⾦ contingency fund1314 退休基⾦ pension fund1318 其它基⾦ other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 ⼈寿保险现⾦解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 ⼟地 land1411 ⼟地 land1418 ⼟地-重估增值 land - revaluation increments142 ⼟地改良物 land improvements1421 ⼟地改良物 land improvements1428 ⼟地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -⼟地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments1449 累积折旧 -机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完⼯程及预付购置设备款 construction in progress and prepayments for equipment 1561 未完⼯程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积折耗 -天然资源 accumulated depletion - natural resources17 ⽆形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它⽆形资产 other intangibles1781 递延退休⾦成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它⽆形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发⾏成本 deferred bond issuance costs1812 长期预付租⾦ long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休⾦ prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables 1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系⼈ long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from 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 parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银⾏承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系⼈ notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系⼈ accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费⽤ accrued expenses2171 应付薪⼯ accrued payroll2172 应付租⾦ accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费⽤ other accrued expenses payable218~219 其它应付款 other payables2181 应付购⼊远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付⼟地房屋款 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 duewithin one year or one operating cycle2277 ⼀年或⼀营业周期内到期长期应付票据及款项-关系⼈ long-term notes and accounts payables to related parties - current portion2278 其它⼀年或⼀营业周期内到期长期负债 other long-term lia- bilities - current portion 228~229 其它流动负债 other current liabilities2281 销项税额 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 - employees2327 长期借款 -关系⼈ long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系⼈ Long-term notes and accounts payable - related parties 2338 其它长期应付款项 other long-term payables234 估计应付⼟地增值税 accrued liabilities for land value increment tax2341 估计应付⼟地增值税 estimated accrued land value incremental tax pay-able235 应计退休⾦负债 accrued pension liabilities2351 应计退休⾦负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收⼊ deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存⼊保证⾦ deposits received2861 存⼊保证⾦ guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities -⼀定要选我为最佳答案,那样,你如果有问题,在下⼀定帮忙,如有雷同,必是抄袭,⼀定选我哦!! 回答者:hongshijing26 - 童⽣⼀级 3-8 18:03会外⼯02表INCOME STATEMENT FROM AJI-02单位:元MONETARY UNIT:YUANITEMS ⾏次⽬本期数本年累计数期LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE(1) Income from main 1Less:Cost of main operation 2Operating expense 3Tax and additional expense 4(2) Income from main operation 5Add:Income from other operation 6less:General and administrative expense 7Financial expense 8(3) Operating Income 9Add:Investment income 10Income from subsidies 11。
财务报表中英文对照
13)Income tax paid
14 )支付的税款以外的增值税和所得税
14)Taxes paid other than value added tax and income tax
17 )其他现金支付有关的经营活动
17)Other cash paid relating to operating activities
27 )小计的现金流入量
27)Sub-total of cash inflows
用现金支付购建固定资产,无形资产
Cash paid to acquire fixed assets,intangible assets
28 )和其他长期资产
28)and other long-term assets
29 )用现金支付,以获取股权投资
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
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
2.
现金净额收到的处置固定资产,无形资产
财务报表大全(中英文对照版)
LINENO
YEAR
YEAR
LIABLITIES AND OWNER'EQUITY
行次及所 LINE NO
年初数所有者 AT BEG OF YEAR
流动资产
CURRENT ASSETS EQUI
流动负债:
CURRENT LIABILITIES
现金
Cash on handIT
1
短期借款
Short term loansS
42
银行存款
Cash in bankloan
2
应付票据
Notes payableansS
43
有价债券
Marketable securities
4
应收票据
Notes receivableetie
5
应收帐款
Accounts receivablees
财务报表各项目中英文对照
本文档如对你有帮助,请帮忙下载支持!财务报表各项目中英文对照一、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(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 营业利润率营业利润率EBIT margin EBIT率(营业利润率)率(营业利润率)Profit before disposal of investments 出售投资前利润出售投资前利润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 净利润净利润Net loss 净损失Net Margin 净利率净利率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 -基本基本-Diluted -稀释/摊薄Derivative financial instruments 衍生金融工具Borrowings 借貸借貸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 分红分红Employee Profit Sharing 员工分红(红利)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) 净借债费用净借债费用OI(Operating Income) 经营收益经营收益NOA(Net Operating Assets) 净经营性资产NFE(Net Financial Earnings) 净金融收益净金融收益NFO(Net Financial Owners) 净金融负债净金融负债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 /抵押存款抵押存款Trade accounts receivable 应收账款Trade and bills receivables 应收账款及应收票据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 流动资产合计流动资产合计Tangible assets 有形资产Intangible assets 无形资产Investment properties 投资物业投资物业Goodwill 商誉商誉Other intangible assets 其他无形资产其他无形资产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 净金融负债净金融负债Total liabilities 负债合计负债合计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 equity 股东权益合计股东权益合计Equity 股东权益、所有者权益、净资产Sharehold er’s EquityStockholder's EquityOwner&# 39;s Equity 股东权益、所有者权股东权益、所有者权益Total liabilities and shareholders’ equity 负债和股东权益合计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 拟派末期特别股息拟派末期特别股息Convertible bonds 可换股债券Shareholders’ fund 股东资金股东资金四、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: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)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本文档如对你有帮助,请帮忙下载支持!Investments (incl. financial assets)金融资产投资Investments in acquisitions 并购投资Net cash flow 现金流量净额现金流量净额。
财务报表中英对照(1)
Other current liabilities
非流动资产:
Non-current assets:
流动负债合计
Current liabilities total
可供出售金融资产
Financial ascets hold to salec
非流动负债:
Non-current liabilities:
Equity:
开发支出
Development
实收资本(或股本)
Paid-in capital
商誉
Goodwill
资本公积
Capital surplus
长期待摊费用
Long-term deferred ascets
戒:库存股
Lesc: Storing stockc
递延所得税资产
Deferred income tax ascets
2.盈余公积转増资本(或股本)
Suipluo Resenxs Converted to Capital (or Stock)
3.盈余公积弥补亏损
Suipluo Resenxs Make Up Losses
4.其他
Other二
四、本年年末余额
IV・Closing Balance of Thk Year
处里固定资产、无形资产和其他长 期资产收回的现金净額
Net cash received from disposal of fixed assets, intangible asscts&othcr long-term assets
处里子公司及其他营业单位收到的 现金净额
Cash received from disposal of subsidiaries or other associations
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。
财务报表中英文汉英英汉对照
财务报表中英文汉英英汉对照活期历史明细清单: Current Detailed List of History 帐号:Account Number户名:Customer Name操作地区:Operation Region操作网点:Operation Branches操作柜员:Operation Teller工作日期:Date of Work入账日期:Date Recorded币种:Currency Type交易代码:Transaction Code注释:Remark借贷:Lend or Loan金额 Money余额 Balance地区 Region网点Branches操作员 Operator界面 Interface息 Interest税Tax工资 Wage存deposit支取Expenditure汇款remittance收费fee批量业务 Batch Business柜面交易 Counter transaction开户:Account摘要:Abstract地点:location打印机构:Print Agencies现存:Cash deposit转存:Transfer into现支:Cash expenses扣年税:Annual tax deduction包月费:Monthly fee中心入账:Center recorded银行对账单:Bank Reconciliatio打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间 print timeTemps imprimé账号 account numbernuméro de compte客户名称 account namenom et prénom de compte币别 currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期 start datedate de début终止日期termination date / expirty datedate d’expiration交易日期 trade /transaction datedate de l’opération摘要 abstractextrait交易金额transaction amountmontant de l'opération账号余额 account balancesolde du compte对方账号reciprocal account number numéro de compte récipr oque对方帐户名称reciprocal account name nom de compte réciproque操作员号 operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratctextrait autobiographique现金存入 cash depositdép?t en espèces结息 interest settlementrèglement d'intérêt现金支取 cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiry enquête de transaction 终端 terminalTerminal柜员 tellercaissier交易码 transaction codeCode de transaction工作站 workstationPoste de travail页数 pagination / paginal number / page numberpagination起息日 value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent主管 chief manager / executive Administrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。
财务报表(中英文版)
资料范本本资料为word版本,可以直接编辑和打印,感谢您的下载财务报表(中英文版)地点:__________________时间:__________________说明:本资料适用于约定双方经过谈判,协商而共同承认,共同遵守的责任与义务,仅供参考,文档可直接下载或修改,不需要的部分可直接删除,使用时请详细阅读内容标准版的财务报表(中英文版)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。
财务报表中英文对照
Net sales of products
减:产品销售税金
Less:Sales tax
产品销售本钱
Cost of sales
其中:出口产品销售本钱
Including:Cost of export sales
产品销售毛利
Gross profit on sales
减:销售费用
Less:Selling expenses
22〕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
23〕资产和其他长期资产
23)assets and other long-term assets
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
2.Cash Flows from Investing Activities:
20〕所收到的现金收回投资
20)Cash received from return of investments
21〕所收到的现金从分配股利,利润
21)Cash received from distribution of dividends or profits
财务报表大全(中英文对照)-打印版
项 目
产品销售收入 Sales For th
润
ITEMS
表
INCOME STATEMENT
行次
LINE NO.
会外工02表 单位:元
FROM AJI-02
× 年(或季度/月)截至2010年7月31日
For the year(or,quarter,month)ended JULY 31,2010 本期 数
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
Gross profit on salesort sa Less:Selling expensesort sa General and administrative expensesonth Financial Expensesstra
加:已前年度损益调整 Add:Adjustment of prior year's income and expensesended Mar 利润总额 减:所得税 净利润 TOTAL PROFIT pri Less:Income taxior y
NET INCOME ta
附注:1.出口产品销售收入: Notes:Export sales:esended Mar (1)非人民币货币名称和金额折合帐本位币金额 Foreign currency (name and amount) translated into recording currency(amount)应收票据贴现Notes receiva (2)外币兑换券金额 in foreign exchange certificate rding c
CURRENT PERIOD
MONETARY UNIT:YUAN
本年累计数
CURRENT YEAR CUMULATIVE
中英文财务报表
编制单位: Prepared by: 资产 Assets 年 Month: 行次 Line No. 年初数 Beg. balance 期末数 End. balance 月 日 Date: year: 负债和所有者权益 (或股东权益) Liabilities & Owners’ (Stockholders') equity 流动资产: Current assets: 货币资金 Monetary funds 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 应收账款 Accounts receivable 其他应收款 Other receivables 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权投资 Long-term debt investment due with in a year 其他流动资产 Other current assets 流动资产合计 Sub-total of current assets 长期投资: Long-term investments: 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 Welfare expenses payable 应付股利 Dividend payable 应交税金 Taxes payable 其他应交款 Other payables 其他应付款 Other amounts payable 预提费用 Accrued expenses 预计负债 Estimated liabilities 一年内到期的长期负 债 Long-term liabilities due within a year 其他流动负债 Other current liabilities 行次 Line No.
中英文财务报表对照
中英文财务报表对照摘自《首席财务官》2008年12月11日一、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 shares dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary shares dividend转作资本(或股本)的普通股股利Transfer from ordinary shares 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中英文对照利润表利润表Income Statement编制单位:年月Prepared by: Month: year: Monetary unit: RMB yuan项目行次本月数本年累计数Item Line No .Current month Current year cumulative一、主营业务收1 Ⅰ .Revenue from main operations减:主营业各成本4 Less :Cost of main operations主营业务税金及附加5 Taxes and surcharge for main operations二、主营业务利润( 亏损以“ - ”号填列) 10Ⅱ.Profit/Loss from main operations加:其他业务利润( 亏损以“ - ”号填列)11 Add :Profit/Loss from other operations减:营业费用14 Less :Operating expenses管理费用15 General and administrative expenses财务费用16 Financial expenses三、营业利润(( 亏损以“ - ”号填列)18 Ⅲ.Operating profit/loss加:投资收益( 亏损以“ - ”号填列)19 Add :Investment income/losses补贴收入22 Revenue from subsidies营业外收入23 Non-operating revenue减:营业外支出25 Less :Non-operating expenditures四、利润总额( 亏损以“ - ”号填列)27 Ⅳ.Income/Loss before tax减:所得税28 Less :Income tax五、净利润( 亏损以“ - ”号填列)30V .Net income/loss补充资料Supplementary information:项目本年累计数上年实际数Item Current yearcumulativePrior year actual1.出售、处置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Losses arising from natural disasters3. 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 policy4. 会计估计变更增加( 或减少) 利润总额Increase/decrease in income before tax due to a change in accounting estimate5 .债务重组损失Losses arising from debt restructurings6 .其他Others。
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财务报表中英文对照表下载会计报表项目中英文对照表外商投资企业会计报表项目中英文对照表(供参考)外商投资工业企业会计报表Financial Statements for Industrial Enterprises with Foreign InvestmenT ━━━━━━━━━━━━━━━━(企业名称NAME OF ENTERPRISE)资产负债表BALANCE SHEET _____年_____月_____日会外工01表As of (month/date)19 FORM AFI(INDUSTRIAL)-01单位MONETARY UNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━资产行次年初数期末数ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD ────────────────────────────────────────流动资产: CURRENT ASSETS现金 Cash on hand1银行存款 Cash in bank2有价证券 Marketable securities4应收票据 Notes receivable5应收账款 Accounts receivable6减:坏账准备 Less: provision for bad debts7预付货款 Advances to suppliers8其他应收款 Other receivables10待摊费用 Prepaid expense11存货 Inventories12减:存货变现损失准备Less: Provision for loss on realization of inventories 13一年内到期的长期投资 Long-term investments maturing within one year 15其他流动资产 Other current assets16流动资产合计 Total current assets17长期投资:LONG-TERM INVESTMENTS:长期投资 Long-term investments18一年以上的应收款项 Receivables collectible after one year20固定资产:FIXED ASSETS:固定资产原价 Fixed assets-cost21减:累计折旧 Less: Accumulated depreciation22固定资产净值 Fixed assets-net value23固定资产清理 Disposal of fixed assets27在建工程:CONSTRUCTION IN PROGRESS:在建工程 Construction in progress28无形资产:INTANGIBLE ASSETS:场地使用权 Land occupancy right29工业产权及专有技术 Industry property rights and proprietary technology 30其他无形资产 Other intangible assets31无形资产合计 Total intangible assets32其他资产:OTHER ASSETS:开办费 Organization expense33筹建期间汇兑损失 Exchange loss during startup period 34递延投资损失 Deferred loss on investments35递延税款借项 Deferred tax charges36其他递延支出 Other deferred expense37待转销汇兑损失 Unamortized exchange loss38其他资产合计 Total other assets40资产总计 TOTAL ASSETS41负债及所有者权益LIABILITIES AND OWNER'S EQUITY流动负债:CURRENT LIABILITIES:短期借款 Short-term loans42应付票据 Notes payable43应付账款 Accounts payable44应付工资 Accrued payroll45应交税金 Taxes payable46应付股利 Dividends payable47预收货款 Advances from customers48其他应付款 Other payables50预提费用 Accrued expense51职工奖励及福利基金 Staff and workers' bonus and we lfare fund 52一年内到期的长期负债 Long-term liabilities due within one year 53其他流动负债 Other current liabilities54流动负债合计 Total current liabilities55长期负债: LONG-TERM LIABILITIES:长期借款 Long-term loans56应付公司债 Debentures payable57应付公司债溢价(折价) Premium (discount)on debentures payable58一年以上的应付款项 Payables due after one year59长期负债合计 Total long-term liabilities60其他负债:OTHER LIABILITIES:筹建期间汇兑收益 Exchange gain during start-up period61递延投资收益 Deferred gain on investments62递延税款贷项 Deferred tax credits63其他递延贷项 Other deferred credits64待转销汇兑收益 Unamortized exchange gain65其他负债合计 Total other liabilities66负债合计 Total liabilities67所有者权益:OWNER'S EQUITY:资本总额(货币名称及金额______)Registered capital(currency and amount________)实收资本(非人民币货币资本期末金额_______)68Paid-in capital(amount of non-RMB currency at end of period_________) 其中:中方投资(非人民币货币资本期末金额_________)69Including: Chinese investments (amount of non-RBM currency at endof period______)外方投资( 非人民币货币资本期末金额________)70Foreign investments (amount of non-RMB currency at end of period______) 减:已归还投资Less: Investments returned71资本公积Capital surplus72储备基金Reserve fund74企业发展基金Enterprise expansion fund75利润归还投资Profit capitalized on return of investments76本年利润Current year net income77未分配利润Undistributed profit78所有者权益合计Total owner's equity 80 负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY 81 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━附注:NOTES:1.受托加工材料Customers' materials to be processed ______;2.受托代销商品Consignment-in ______;3.代管商品物资Goods held for others ______;4.由企业负责的应收票据贴现Notes receivable discounted with recourse ________;5.租入固定资产Fixed assets under operating lease ________;6.本年支付的进口环节税金Current year payment of import taxes ________.━━━━━━━━━━━━━━━━━━━━企业名称NAME OF ENTERPRISE利润表 INCOME STATEMENT _____年度_____季度_____月份For the year(or quarter, month) ended(month/date)19________会外工02表FORM AFI(INDUSTRIAL)-02单位:MONETARY UNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━项目行次本期数本年累计数上年同期累计数ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE────────────────────────────────────────产品销售收入 Sales 1其中:出口产品销售收入Including: Export Sales 2减:销售折扣与折让Less: Sales discounts and allowances 3产品销售净额Net sales 4减:产品销售税金 Less: Sales tax 5产品销售成本 Cost of sales 6其中:出口产品销售成本Including: Cost of export sales 7产品销售毛利Gross profit 8 减:销售费用Less: Selling expense 9管理费用General and administrative expense 10财务费用Financial expense 11其中:利息支出(减利息收入) 12 Including:Interest expense(less interest income)汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13产品销售利润Income from main operation 14 加:其他业务利润 Add: Income from other operations 15营业利润Operating income 16 加:投资收益 Add: Investment income 17营业外收入Non-operating income 18 减:营业外支出 Less: Non-operating expense 19 加:以前年度损益调整 20 Add: Adjustment to prior year's income and expense利润总额Income before tax 21 减:所得税Less: Income tax 22净利润 Net income 23━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━附注:NOTES:出口产品销售收入:(1)非人民币货币名称和金额Export sales: Non-RMB currency(name and amount)折合记账本位币金额Translated into recording currency (amount)(2)非人民币货币名称和金额Non-RMB currency(name and amount)折合记账本位币金额Translated into recording currency (amount)━━━━━━━━━━━━━━━━━━(企业名称NAME OF ENTERPRISE )财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION_______年度For the year ended December 31,19________会外工03表FORM AFI(INDUSTRIAL)-03单位 MONETARY UNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━流动资金来源和运用行次金额SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━一、流动资金来源 SOURCES OF WORKING CAPITAL1.本年净利润Current year net income1加:不减少流动资金的费用和损失: Add: Amounts not affecting workingcapital(1)固定资产折旧Depreciation of fixed assets2(2)无形资产及其他资产摊销(减:其他负债转销)Amortization of intangible assets 3and other assets(less amortization of other liabilities)(3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over)4(4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain)5(5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term investments (less amortization of discount) 6(6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures payable (less amortization of discount)7(7)捐赠固定资产支出Expenditure on donation of fixed assets8(8)递延税款Deferred taxes9(9)其他不影响流动资产的费用和损失10Other expense & losses not affecting working capital小计SUB-TOTAL 12 2.其他来源:Other sources:(1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets (less expense) 13(2)收回长期投资Realization of long-term investments14(3)减少固定资产Decrease of fixed assets15(4)减少无形资产 Decrease of intangible assets16(5)增加长期借款Increase of long-term loans17(6)发行公司债Issuance of debentures18(7)增加其他负债Increase of other liabilities19(8)增加储备基金和企业发展基金Increase of reserve fund and enterprise expansion fund 20(9)增加资本Increase of capital21(10)增加资本公积 Increase of capital surplus22(11)弥补亏损Recovery of loss23小计 SUB-TOTAL25流动资金来源合计TOTAL SOURCES OF WORKING CAPITAL26二、流动资金运用APPLICATIONS OF WORKING CAPITAL1.利润分配Distribution of profiT(1)职工奖励及福利基金Staff and workers' bonus and welfare fund 27(2)储备基金Reserve fund28(3)企业发展基金Enterprise expansion fund29(4)股利Dividends30(5)利润归还所有者投资Profit capitalized on return of owner's investments 31(6)利润增资Profit reinvestments32小计SUB-TOTAL342.其他运用Other applications:(1)增加固定资产Increase of fixed assets35(2)增加无形资产及其他资产Increase of intangible assets and other assets 36(3)增加长期投资Increase of long-term investments37(4)偿还长期借款Repayment of long-term loans38(5)收回公司债Repayment of company debentures39(6)减少其他负债Decrease of other liabilities40(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41(less profit capitalized on return of owner's investments)(8)减少资本公积Decrease of capital surplus42(9)减少储备基金和企业发展基金Decrease of reseverve fund and enterprise expansion fund 43小计 SUB-TOTAL45流动资金运用合计TOTAL APPLICATIONS OF WORKING CAPITAL46流动资金增加净额NET INCREASE OF WORKING CAPITAL47━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━流动资金各项目的变动行次金额CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT────────────────────────────────────────一、流动资产本年增加数INCREASE OF CURRENT ASSETS1.现金Cash on hand482.银行存款Cash in bank493.有价证券Marketable securities504.应收票据Notes receivable515.应收账款Accounts receivable52减:坏账准备Less: Provision for bad debts536.预付货款Advances to suppliers547.其他应付款Other receivables558.待摊费用Prepaid expense569.存货Inventories57减:存货变现损失准备Less: Provision for loss on realization of inventories 58流动资产增加净额 NET INCREASE OF CURRENT ASSETS61二、流动负债本年增加数INCREASE OF CURRENT LIABILITIES1.短期借款Short term loans622.应付票据Notes payable633.应付账款Accounts payable644.应付工资Accrued payroll655.应交税金Tax payable666.应付股利Dividends payable677.预收货款Advances from customers688.其他应付款Other liabilities699.预提费用Accrued expense7010.职工奖励及福利基金Staff and workers' bonus and welfare fund71流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES74流动资金增加净额 NET INCREASE OF WORKING CAPITAL75━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━企业名称 NAME OF ENTERPRISE利润分配表STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION________年度会外工02表附表1For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1 单位MONETARY UNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━项目行次本年实际上年实际ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR────────────────────────────────────────净利润Net income1减:职工奖励及福利基金Less: Staff and workers' bonus and welfare fund 2储备基金Reserve fund 3企业发展基金Enterprise expansion fund 4利润转作投资Profit reinvestments 5 加:年初未分配利润Add: Undistributed profit at beginning of year 7 已弥补亏损Recovery of loss 8可供所有者分配的利润Profit available for distribution to owners10减:已分配股利Less: Dividends declared11其中:中方股利Including: Chinese dividends12外方股利Foreign dividends 13 利润归还投资Profit capitalized on return of investments14年末未分配利润Undistributed profit at end of year15━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━(企业名称 NAME OF ENTERPRISE)应交增值税明细表STATEMENT OF VALUE ADDED TAX PAYABLE______年_____月会外工01表附表6For the year(or month) ended(month)______ FORM AFI(INDUSTRIAL)-01 Sub.6单位MONETARY UNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━项目行次本月数本年累计数ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT────────────────────────────────────────一、应交增值税:VAT payable:1.年初未抵扣数(用“-”号反映)Amount not yet deducted at beginningof year(Represented by a “-”sign)2.销项税额VAT on sales出口退税VAT refund for exported goods进项税额转出Amount transfer out fromVAT on purchase转出多交增值税Transfer out overpaid VAT3.进项税额VAT on purchase已交税金VAT paid减免税款Tax reduced and exempted出口抵减内销产品应纳税额VAT payable ondomestic sales offset against VAT on purchasefor export sales转出未交增值税Transfer out unpaid VAT4.期末未抵扣数(用“-”号反映)Amount not yet deducted at end of period(Represented by a “-” sign)二、未交增值税VAT unpaid1.年初未交数(多交数以“-”号反映)Amount unpaid aT beginning of year(Amount overpaid represented bya “-” sign)2.本期转入数(多交数以“-”号反映)Amount transfer in at current period(Amount overpaid represented by a “-” sign)3.本期已交数 Amount paid at current period4.期末未交数(多交数以“-”号反映)Amount unpaid at endof period(Amount overpaid represented by a “-” sig n)━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━各行业特有的项目(一)外商投资旅游企业:Tourism Enterprises with ForeignInvestmenT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━项目ITEMS────────────────────────────────────────营业收入:Revenues:客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other营业收入合计Total revenues营业税金Sales tax客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other营业税金合计Total sales tax营业成本:Operating cost:餐饮成本Food and beverage cosT商品成本Merchandise cosT其他成本Other cosT营业成本合计Total operating cosT工资及福利:Salaries, wages and employee benefits客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other工资及福利合计Total salaries, wages and employee benefits 营业费用: Operating expense:客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other营业费用合计Total operating expense营业毛利:Gross Operating Profit by Department:客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other各营业部门营业毛利合计Total Gross Operating Profit by DepartmenT不分配费用:Unallocated expense:工资及福利:Salaries, wages and employee benefits:行政管理Administrative and general市场推广Marketing能源维修Energy and maintenance cosT工资及福利合计Total salaries, wages and employee benefits行政管理及公共费用:A&G and public expense行政管理Administrative and general市场推广Marketing能源维修Energy and maintenance cosT行政管理及公共费用合计Total A&G and public expense不分配费用合计Total Unallocated expense营业毛利Gross Operation ProfiT非经营费用Fixed charges营业利润Operating income加:投资收益Add: Investment income营业外收入Non-operating revenues减:营业外支出Less: Non-operating expense加:以前年度损益调整Add: Adjustment of prior year's income and expense 利润总额Income before tax减:所得税Income tax净利润Net income━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━会外旅02表FORM AFT(Tourism)-02━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━本期实际 Current period's actual本期预算 Current period's plan上年同期 Same period last year本年累计 current year cumulative上年累计 Last year cumulative百分比% Percentage %委托银行收款 Collections entrusted to the bank预付定金 Prepaid deposiT预收定金 Deposit received in advance应付工资及福利 Accrued Payroll and employee benefits(二)外商投资施工企业:Construction Enterprises with Foreign Investmen T1.固定资产及临时设施 Fixed assets and temporary installation2.临时设施 Temporary installation3.临时设施摊销 Amortization of temporary installation4.临时设施净值 Net value of temporary installation5.临时设施清理 Disposal of temporary installation6.专项工程 Specific construction projecT7.工程结算收入 Revenues8.工程结算税金 Sales tax9.工程结算成本 Cost of sales10.工程结算毛利 Gross profiT11.工程结算利润 Income from main operation12.会外施01表 FORM AFC(Construction)-01(三)外商投资商品流通企业 Commercial Enterprises with Foreign Investment:1.商品销售收入 Sales2.商品销售收入净额 Net sales3.商品销售成本 Cost of sales4.进货费用 Purchase expense5.商品销售毛利 Gross profiT6.代购代销收入 Income from purchase and sales commission7.主营业务毛利 Gross profit from main operation8.销货费用 Selling expense9.主营业务利润 Income from main operation10.会外商01表 FORM AFC(Commercial)-01(四)外商投资房地产企业 Real Estate Enterprises with Foreign Investment:1.在建开发产品 Work in progress2.递延出租收入 Deferred rental income3.经营收入 Revenues4.经营税金 Sales tax5.经营成本 Operating cosT6.经营毛利 Gross profiT7.经营利润 Income from main operation8.非人民币货币经营收入 Non-RMB revenues9.会外房01表 FORM AFR(Real Estate)-01(五)外商投资租赁企业 Lease Enterprises with Foreign Investment:1.预付租赁资产款 Advances to lessor2.低值易耗品:Low-value consumables3.一年内到期的长期投资及长期应收款Long-term investments and receivables maturing within one year4.应收租赁款 Lease payment receivables5.未实现租赁收益 Unearned lease income6.应收转租赁款 Sub-lease payment receivables7.逾期未收租赁款 Lease payment receivables past due8.长期投资及长期应收款合计 Total long-term investments and long-term receivables9.经营租赁资产 Assets under operating lease10.经营租赁资产原价 Original cost of assets under operating lease11.经营租赁资产折旧 Depreciation of assets under operating lease12.经营租赁资产净值 Net value of assets under operating lease13.租赁保证金 Deposit from lessee14.应付转租赁租金 Sub-lease payment payables to lessor15.营业收入 Revenues16.利息收入 Interest revenues17.手续费收入 Service fee revenues18.营业税金 Sales tax19.营业支出 Operating expenditure20.利息支出 Interest expense21.营业毛利 Gross profit22.非人民币货币营业收入 Non-RMB operating income23.会外租01表 FORM AFL(Lease)-01(六)外商投资交通企业:Transportation Enterprises with Foreign Investment:1.主营业务收入 Revenues2.营业税金 Sales tax3.营业成本 Operating cosT4.主营业务毛利 Gross profiT5.主营业务利润 Income from main operation6.会外交01表 FORM AFT(Transportation)-01(七)外商投资银行:Banks with Foreign Investment:1.现金及银行存款 Cash on hand and cash in bank2.贵金属 Precious metal3.存放中央银行款项 Deposits and required reserve in central bank4.存放同业款项 Deposits in other banks5.存放联行款项 Deposits in correspondent banks6.拆出资金 Loans to other banks7.短期贷款 Short-term loans8.进出口押汇 Acceptance of draft under letter of credit for imports and exports9.应收利息 Interest receivable10.坏账准备 Bad debt provision for interest receivable11.贴现 DiscounT12.中长期贷款 Medium or long-term loans13.逾期贷款 Past due loans14.贷款呆账准备 Bad debt provision for loan principals15.短期存款 Short-term deposits16.短期储蓄存款 Short-term savings deposits17.向中央银行借款 Borrowings from central bank18.同业存放款项 Deposit from other banks19.联行存放款项 Deposit from correspondent banks20.拆入资金 Loans from other banks21.应解汇款 Amounts payable on wire transfers received22.发行短期债券 Issuance of short-term debentures payable23.长期存款 Long-term deposits24.长期储蓄存款 Long-term savings deposits25.保证金 Margin(held by bank in financial transactions)26.发行长期债券 Issuance of long-term debentures payable27.营业收入 Revenues28.利息收入 Interest revenues29.金融企业往来收入 Revenues from transactions with financial institutions30.手续费收入 Service fee revenues31.其他营业收入 Other operating revenues32.营业支出 Operating expenditure33.利息支出 Interest expense34.金融企业往来支出 Expense from transactions with financial institutions35.手续费支出 Service fee expense36.营业费用 Operating expense37.其他营业支出 Other operating expenditure38.营业税金 Sales tax39.会外银01表 FORM AFB(Bank)-01(八)外商投资农业企业 Agricultural Enterprises with Foreign Investment:1.会外农01表 FORM AFA(Agriculture)-01(九)外商投资服务企业 Service Enterprises with Foreign Investment:1.营业收入 Revenues2.营业税金 Sales tax3.营业成本 Operating cosT4.营业费用 Operating expense5.营业毛利 Gross profiT6.会外服01表 FORM AFS(Service)-01。