完整英文版资产负债表.doc
完整中英文对照资产负债表-损益表--现金流量表mark
完整中英文对照资产负债表-损益表--现金流量表mark完整英文版资产负债表、利润表及现金流量表Bala nee Sheet 资产负债表ITEM项目Cash 货币资金Short term in vestme短期投资ntsNotes receivable 应收票据Divide nd receivable 应收股利In terest receivable 应收利息Acco unts receivable 应收帐款Other receivables 其他应收款Acco unts prepaid 预付帐款Future guara ntee 期货保证金Allowa nee receivable 应收补贴款Export drawback receivable 应收出口退税Inven tories 存货In clud ing: Raw materials 其中：原材料Finished goods 产成品（库存商品）Prepaid and deferred expe nses 待摊费用Un settled G/L on curre nt assets 待处理流动资产净损失Lon g-term debe nture inv estme nt falli ng due in a year 一年内至U期的长期债权投资Other curre nt assets 其他流动资产Total curre nt assets 流动资产合计Lon g-term inv estme nt : 长期投资：In cludi ng long term equity inv estme nt 其中：长期股权投资Long term securities in vestme nt 长期债权投资In corporati ng price differe nee * 合并价差Total lo ng-term in vestme nt 长期投资合计Fixed assets-net value 固定资产净值Less: Impairme nt of fixed assets 减：固定资产减值准备Net value of fixed assets 固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Con structio n in Progress 在建工程Un settled G/L on fixed assets 待处理固定资产净损失Total tan gible assets 固定资产合计In ta ngible assets 无形资产Including and use rights 其中：土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair 其中：固定资产修理Improveme nt expe nditure of fixed assets 固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中：特准储备物资Total in ta ngible assets and other assets 无形及其他资产合计Deferred assets debits 递延税款借项Total Assets 资产总计Bala nee Sheet 资产负债表（续表）ITEM 项目Short-term loa ns 短期借款Notes payable 应付票款Acco unts payable 应付帐款Adva nces from customers 预收帐款Accrued wages 应付工资Welfare payable 应付福利费Legal pers on s/e ntity capital Including: State-owned legal person' s capital 其中：国有法人资本Foreig n bus in essme n ' s capital 夕卜商资本 Taxes payable应交税金Other payable to gover nment 其他应交款Other creditors其他应付款Provisi on for expe nses 预提费用 Accrued liabilities预计负债Long term liabilities due within one year 一年内到期的长期负债Other curre nt liabilities 其他流动负债 Total current liabilities 流动负债合计 Lon g-term loa ns payable 长期借款Bonds payable应付债券Ion g-term acco unts payable 长期应付款 Special acco unts payable 专项应付款 Other Ion g-term liabilities 其他长期负债 In clud ing: Special reserve fund 其中：特准储备资金Total long term liabilities 长期负债合计Deferred taxati on credit 递延税款贷项Total liabilities Minority in terests 少数股东权益 Subscribed Capital 实收资本（股本） Nati onal capital 国家资本 Collective capital集体资本法人资本Collective legal pers on / s capital 体法人资本Pers onal capital个人资本Capital surplus 资本公积 surplus reserve盈余公积In cludi ng: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplerme ntary curre nt capital 补充流动资本Un affirmed in vestme nt loss * 未确认的投资损失（以-”号填列）Reta ined earnings 未分配利润Conv erted differe nee in Foreig n Currency Stateme nts 夕卜币报表折算差额Total shareholder ' s equity 所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including : Export sales 其中：出口产品销售收入Less : Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less : Sales tax 减：产品销售税金Cost of sales 产品销售成本Including : Cost of export sales 其中：出口产品销售成本Gross profit on sales 产品销售毛利Less : Selling expenses 减：销售费用Gen eral and admi nistrative expe nses 管理费用Finan cial expe nses 财务费用In clud ing : In terest expe nses （minus in terest in come）其中：禾U息支出（减利息收入）Exchange losses（minus exchange gains）汇兑损失（减汇兑收益）Profit o n sales 产品销售利润Add : profit from other operations 加：其他业务利润Operati ng profit 营业利润Add : In come on inv estme nt 加：投资收益Add : Non-operati ng in come 加：营业外收入Less : Non-operating expenses 减：营业外支出Add : adjustment of loss and gain for previous years 力卩：以前年度损益调整Total profit 利润总额Less : In come tax 减：所得税Net profit 净利润Cash Flows Stateme nt 现金流量表Prepared by: Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash 流量从经营活动：01)Cash received from sales of goods or ren deri ng of services 所收到的现金从销售货物或提供劳务02)Re ntal received 收到的租金Value added tax on sales received and refunds of value 增值税销售额收到退款的价值03)added tax paid 增值税缴纳04)Refu nd of other taxes and levy other tha n value added tax 退回的其他税收和征费以外的增值税07)Other cash received relati ng to operati ng activities 其他现金收至U有关经营活动09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operati ng leases 用现金支付经营租赁11)Cash paid to and on behalf of employees 用现金支付，并代表员12) Value added tax on purchases paid增值税购货支付13) 1 ncome tax paid 所得税的缴纳14) Taxes paid other tha n value added tax and in come tax 支付的税款以外的增值税和所得税17) Other cash paid relati ng to operat ing activities 其他现金支付有关的经营活动18) Sub-total of cash outflows 分，总的现金流出19) Net cash flows from operat ing activities 净经营活动的现金流量2. Cash Flows from In vest ing Activities: 所收到的现金收回投资20) Cash received from retur n of in vestme nts 所收至U的现金从分酉己股利，利润21) Cash received from distributi on of divide nds or profits 所收至U 的现金从国债利息收入22) Cash received from bo nd in terest in come 现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intan gible cash 流向与投资活动23) assets and other Ion g-term assets 资产和其他长期资产26) Other cash received relati ng to inv est ing activities 其他收到的现金与投资活动27) Sub-total of cash in flows 小计的现金流入量Cash paid to acquire fixed assets, intan gible assets 用现金支付购建固定资产，无形资产28) a nd other Ion g-term assets 和其他长期资产29) Cash paid to acquire equity in vestme nts 用现金支付，以获取股权投资30) Cash paid to acquire debt in vestme nts 用现金支付收购债权投资33)Other cash paid relati ng to inv esti ng activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities 投资活动产生的净现金流量,3.Cash Flows from Financing Activities: cash流量筹资活动:36)Proceeds from issu ing shares 从发行股票的收益,37)Proceeds from issu ing bonds 由发行债券的收益,38)Proceeds from borrow ings 由借款的收益,41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash in flows 小计的现金流入量43)Cash repayme nts of amountsborrowed的现金偿还债务所支付44)Cash payme nts of expe nses on any financing activities 对任何融资活动现金支付的费用,45)Cash payme nts for distributio n of divide nds orprofits分配股利或利润支付现金,46)Cash payme nts of in terest expe nses 以现金支付的利息费用47)Cash payme nts for finance leases 融资租赁以现金支付,48)Cash payme nts for reducti on of registered capital 减少注册资本以现金支付,51)Other cash payments relating to financing activities 其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreig n Excha nge Rate Chan ges on Cash effect的外汇汇率变动对现金 In crease in Cash and Cash Equivalentsnet增加现金和现金等价1. Investing and Financing Activities that do not InvoIve inCash Receipts and Payme nts 不参与现金收款和付款的投资活动和筹资活动56)Repayme nt of debts by the tran sfer of fixed assets 偿还债务的转让固定资产57)Repayme nt of debts by the tran sfer of inv estme nts 偿还债务的转移投资58)1 nvestme nts in the form of fixed assets 投资在形成固定资产59)Repayme nts of debts by the tran sfer of inven tories 偿还债务的转移库存量2.Rec on ciliati on of Net Profit to Cash Flows from Operat ing Activities调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provisi on for bad debt or bad debt writte n off 补充规定的坏帐或不良债务注销64) D epreciati on of fixed assets 固定资产折旧65) Amortizatio n of in ta ngible assets无形资产摊销Losses on disposal of fixed assets, intan gible assets 损失处置固定资产，无形资产66) a nd other Ion g-term assets (or deduct: gai ns) 和其他长期资产(或减：收益)67) Losses on scrapp ing of fixed assets 损失固定资产报废68) F i nan cial expe nses 财务费用69)Losses aris ing from inv estme nts (or deduct: gai ns)引起的损失由投资管理(或减：收益)70) Defered tax credit (or deduct: debit) defered 税收抵免(或减：借记卡)71) Decrease in inven tories (or deduct : in crease) 减少存货(或减：增加)72) Decrease in operati ng receivables (or deduct: in crease)减少经营性应收(或减：增加)73) I ncrease in operati ng payables (or deduct: decrease) 增加的经营应付账款(或减：减少)74) Net payme nt on value added tax (or deduct: net receipts 净支付的增值税(或减：收益净额75) Net cash flows from operati ng activities 净经营活动的现金流量3. Net In crease in Cash and Cash Equivale nts net 增加现金和现金等价物76) cash at the end of the period 在此期限结束的现金，77) Less: cash at the beg inning of the period 减：现金期开始78) Plus: cash equivale nts at the end of the period 力卩：现金等价物在此期限结束79) Less: cash equivale nts at the begi nning of the period 减：现金等价物期开始80) Net in crease in cash and cash equivale nts 净增加现金和现金等价物。
会计英语资产负债表-中英文
收回投资收到的现金Proceeds from disposal of investments
取得投资收益收到的现金Cash received from investments
处置固定资产、无形资产、其他资产所收到的现金净额Proceeds from disposal of fixed assets, intangible assets and other assets
长期应付款Long term payables
固定资产原值Fixed assets, gross
专项应付款Ear-marked payables
减：累计折旧Less: Accumulated depreciation
预计负债Contingent liabilities
固定资产净值Fixed assets, net
应付股利Dividend payables
存货Inventories
应付利息Interest payables
其他流动资产Other current assets
其他应付款Other payables
流动资产合计Total Current Assets
一年内到期的非流动负债
Current portion of non-current liabilities
期末余额
2013
RMB ‘000
年初余额
2012
RMB’ 000
流动资产：Current Assets
流动负债：Current Liabilities
现金Cash (and cash equivalent)
短期借款Short term borrowings
资产负债表英文
Assets
Assetsrepresent the resources owned by the company that can provide future economic benefits. There are two main categories of assets on a balance sheet:
Equity includes the initial investments by shareholders, retained earnings, and additional paid-in capital.
Importance of a Balance Sheet
The balance sheet is crucial for several reasons:
5.Assessing Liquidity: The balance sheet helps assess a company’s liquidity by comparing its current assets to current liabilities. A higher ratio indicates better liquidity.
In conclusion, the balance sheet is a core financial statement that provides a comprehensive overview of a company’s financial position. It serves as a valuable tool for assessing its solvency, liquidity, and financial performance.
会计英语资产负债表-中英文
递延所得税资产Deferred tax
减：库存股Less: Treasury stocks
其他非流动资产Other non-current assets
盈余公积Earnings reserve
非流动资产合计Total Non-current Assets
未分配利润Retained earnings
收到的其他与投资活动相关的现金Cash received from other investment activities
投资活动现金流入小计Total cash inflows from investment activities
购建固定资产、无形资产、其他资产支付的现金Purchase of fixed assets, intangible assets and other assets
项目Items
2010
RMB ‘000
一、经营活动产生的现金流量Cash flows from operating activities
收到销售商品、提供劳务受到的现金Cash received from sale of products and services
收到的税费返还Cash received from tax rebate
二、投资活动产生的现金流量Cash flows from investment activities
收回投资收到的现金Proceeds from disposal of investments
取得投资收益收到的现金Cash received from investments
处置固定资产、无形资产、其他资产所收到的现金净额Proceeds from disposal of fixed assets, intangible assets and other assets
资产负债表中英文表
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable 存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories 2.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。
资产负债表中英文对照(Word最新版)
资产负债表中英文比照通过整理的资产负债表中英文比照相关文档，渴望对大家有所扶植，感谢观看！资产assets11~ 12 流淌资产curre nt assets现金及约当现金cash and cash equivale nts库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in tran sit约当现金cash equivale nts其它现金及约当现金other cash and cash equivale nts短期投资short-term in vestme nts短期投资-股票short-term investments - stock短期投资-短期票券short-term in vestme nts - short-term n otes and bills短期投资-政府债券short-term in vestme nts - governme nt bon ds短期投资-受益凭证short-term in vestme nts - ben eficiary certificates短期投资-公司债short-term in vestme nts - corporate bonds短期投资-其它short-term investments - other备抵短期投资跌价损失allowa nee for reductio n of short-term in vestme nt to market 应收票据no tes receivable1131 应收票据no tes receivable1132 应收票据贴现discou nted no tes receivable应收票据-关系人n otes receivable - related parties其它应收票据other n otes receivable备抵呆帐—应收票据allowa nee for un collectible accou nts- no tes receivable应收帐款accou nts receivable1141 应收帐款accou nts receivable1142 应收分期帐款in stallme nt accou nts receivable1147 应收帐款-关系人accou nts receivable - related parties1149 备抵呆帐一应收帐款allowa nee for un collec- tible acco unts - acco unts receivable 118 其它应收款other receivables 118211831184118511871188118911821183118411851187118811891181 应收出售远汇款forward excha nge con tract receivable应收远汇款-夕卜币forward excha nge contract receivable - foreig n curre ncies买卖远汇折价应收收益应收退税款其它应收款其它应收款disco unt on forward ex-cha nge con tract earned reve nue receivablein come tax refund receivable-关系人-其它备抵呆帐-其它应收款other receivables - related partiesother receivables - otherallowa nee for un collec- tible acco unts - other receivables 121?122 存货inventories商品存货mercha ndise inventory寄销商品con sig ned goods在途商品goods in tran sit1219 备抵存货跌价损失allowa nee for reduction of inven tory to market制成品fini shed goods寄销制成品con sig ned fin ished goods副产品by-products在制品work in process委外加工work in process - outsourced原料raw materials物料supplies在途原物料materials and supplies in tran sit 备抵存货跌价损失allowanee for reduction of inventory to market 预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid in sura nee用品盘存office supplies预付所得税prepaid in come tax1258 其它预付费用other prepaid expenses 预付款项prepayments1261 预付货款prepayme nt for purchases 1268 其它预付款项other prepayments128~129 其它流淌资产other current assets 进项税额VAT paid ( or in put tax)留抵税额excess VAT paid (or overpaid V AT) 暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred in come tax assets递延兑换损失deferred foreig n excha nge losses业主(股东)往来owners'(stockholders') current account同业往来current account with others 1298 其它流淌资产-其它other current assets - other13 基金及长期投资funds and Ion g-term in vestme nts131 基金fun ds偿债基金redempti on fund （or sinking fund）改良及扩充基金fund for improvement and expansion意外损失打算基金contingency fund退休基金pension fund1318 其它基金other funds132 长期投资Ion g-term in vestme nts长期股权投资Ion g-term equity in vestme nts长期债券投资Ion g-term bo nd in vestme nts长期不动产投资Ion g-term real estate in-vestme nts人寿保险现金解约价值cash surre nder value of life in sura nee其它长期投资other Iong-term investments备抵长期投资跌价损失aIIowanee for excess of cost over market vaIue of Iong-term in vestme nts14~ 15 固定资产property , pIant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation in creme nts142 土地改良物land improveme nts1421 土地改良物land improveme nts土地改良物-重估增值land improveme nts - revaluation in creme nts累积折旧-土地改良物accumulated depreciati on -la nd improveme nts143房屋及建物buildings1431房屋及建物buildi ngs房屋及建物-重估增值buildi ngs -revaluation in creme nts累积折旧-房屋及建物accumulated depreciation - buildi ngs144~146 机（器）具及设备machinery and equipment 1441 机（器）具machi nery机（器）具-重估增值mach in ery - revaluati on in creme nts累积折旧-机（器）具accumulated depreciati on - mach inery租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciati on -leased assets租赁权益改良leasehold improveme nts1521 租赁权益改良leasehold improveme nts1529 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con struct ion in progress and prepayme nts for equipme nt1561 未完工程con struct ion in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment 1581 杂项固定资产miscella neous property, pla nt, and equipme nt杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluationin creme nts累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipme nt递耗资产depletable assets161 递耗资产depletable assets1611 自然资源n atural resources自然资源-重估增值n atural resources -revaluatio n in creme nts 累积折耗-自然资源accumulated depleti on - n atural resources无形资产intan gible assets商标权trademarks1711 商标权trademarks专利权patents1721 专利权pate nts特许权franchise1731 特许权fran chise著作权copyright1741 著作权copyright计算机软件computer software1751 计算机软件computer software cost商誉goodwill1761 商誉goodwill开办费organization costs1771 开办费orga ni zati on costs其它无形资产other intangibles1781 递延退休金成本deferred pen sion costs1782 租赁权益改良leasehold improveme nts1788 其它无形资产-其它other intangible assets - other其它资产other assets181 递延资产deferred assets债券发行成本deferred bo nd issua nee costs 长期预付租金Ion g-term prepaid rent长期预付保险费Ion g-term prepaid in sura nee递延所得税资产deferred in come tax assets 预付退休金prepaid pen sion cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets长期应收票据及款项与催收帐款Ion g-term n otes , accou nts and overdue receivables 长期应收票据Ion g-term n otes receivable长期应收帐款Ion g-term accou nts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人Iong-term notes, accounts and overdue receivables- related parties其它长期应收款项other Iong-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowanee for uncollectible accounts -Ion g-term no tes, acco unts and overdue receivables 出租资产assets leased to others1851 出租资产assets leased to others出租资产-重估增值assets leased to others -incremental value from revaluation 累积折旧-出租资产accumulated depreciati on - assets leased to others存出保证金refundable deposit1861 存出保证金refun dable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscella neous assets - other负债liabilities21~ 22 流淌负债current liabilities短期借款short-term borrowi ngs(debt)2111 银行透支bank overdraft2112银行借款bank loan短期借款-业主short-term borrow ings - owners短期借款-员工short-term borrow ings - employees短期借款-关系人short-term borrow in gs- related parties短期借款-其它short-term borrow in gs - other应付短期票券short-term notes and bills payable2121 应付商业本票commercial pap er payable2122 银行承兑汇票bank accepta nee其它应付短期票券other short-term notes and bills payable应付短期票券折价discou nt on short-term n otes and bills payable 应付票据notes payable2131 应付票据notes payable应付票据-关系人notes payable - related parties 其它应付票据other n otes payable应付帐款accounts pay able2141 应付帐款accou nts payable2147 应付帐款-关系人accounts payable - related parties 应付所得税in come taxes payable2161 应付所得税in come tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued ren t payable应付利息accrued interest payable应付营业税accrued VAT payable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 payables应付购入远汇款forward excha nge contract payable23322332 长期应付帐款Ion g-term accou nts pay-able应付远汇款-外币forward excha nge contract payable - foreig n curre ncies 买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased应付设备款Payables on equipme nt2187 其它应付款-关系人other payables - related parties 应付股利divide nd payable应付红利bo nus payable应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other预收款项advanee receipts2261 预收货款sales revenue received in adva nee2262 预收收入revenue received in advanee2268 其它预收款other advanee receipts一年或一营业周期内到期长期负债Iong-term liabilities -current portion一年或一营业周期内到期公司债corporate bonds payable - curre nt portio n一年或一营业周期内到期长期借款Ion g-term loans payable - curren t portio n一年或一营业周期内到期长期应付票据及款项Ion g-term n otes and accou nts payabledue with in one year or one operat ing cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人Ion g-term notes and accou nts payables to related parties - curre nt porti on2278 其它一年或一营业周期内到期长期负债other Ion g-term lia- bilities - curren t portion228~229 其它流淌负债other current liabilities2281 销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred in come tax liabilities递延兑换利益deferred foreig n excha nge gain业主(股东)往来owners' current account同业往来current account with others2298 其它流淌负债-其它other current liabilities - others 23 长期负债Ion g-term liabilities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 payable长期借款Ion g-term loa ns payable2321 长期银行借款Ion g-term loa ns payable - bank2324长期借款2325长期借款2327长期借款23282324长期借款2325长期借款2327长期借款2328长期借款-员工Iong-term loans payable - employees-关系人Iong-term loans payable - related parties -其它Iong-term loans payable - other长期应付票据及款项Ion g-term n otes and accou nts payable2331 长期应付票据Ion g-term n otes payable2333长期应付租赁负债23372333长期应付租赁负债2337长期应付票据及款项2338其它长期应付款项other Ion g-term payablesIon g-term capital lease liabilities-关系人Long-term notes and accounts payable - related parties 估计应付土地增值税accrued liabilities for land value in creme nt tax2341 估计应付土地增值税estimated accrued land value in creme ntal tax pay-able应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pen sion liabilities238 其它长期负债other Iong-term liabilities2388 其它长期负债-其它other Iong-term liabilities - other 28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred reven ue2814 递延所得税负债deferred in come tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guara ntee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscella neous liabilities - other业主权益owners' equity资本capital311资本（或股本）capital一般股股本capital - common stock特殊股股本capital - preferred stock预收股本capital collected in adva nee待安排股票股利stock divide nds to be distributed资本capital资本公积additio nal paid-in capital321 股票溢价paid-i n capital in excess of par3211 一般股股票溢价paid-i n capital in excess of par- com mon stock 3212 特另U股股票溢价paid-i n capital in excess of par- preferred stock 资产重估增值打算capital surplus from assets revaluation3231 资产重估增值打算capital surplus from assets revaluati on处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets合并公积capital surplus from bus in ess comb in ati on3251 合并公积capital surplus from bus in ess comb in ati on受赠公积donated surplus3261 受赠公积don ated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additio nal paid-in capital from in vestee un der equity method 3282 资本公积-库藏股票交易additional paid-in capital - treasury stock trans-actions保留盈余（或累积亏损）retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特殊盈余公积special reserve意外损失打算contin ge ncy reserve改良扩充打算improvement and expansion reserve偿债打算special reserve for redempti on of liabilities3328其它特殊盈余公积other special reserve335 未安排盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net in come or loss for curre nt period权益调整equity adjustme nts长期股权投资未实现跌价损失un realized loss on market value decli ne of Ion g-termequity in vestme nts3411 长期股权投资未实现跌价损失un realized loss on market value decli ne ofIon g-term equity in vestme nts累积换算调整数cumulative tran slation adjustme nt 3421 累积换算调整数cumulative tran slation adjustme nts未认列为退休金成本之净损失net loss not recog nized as pen sion cost3431未认列为退休金成本之净损失net loss n ot recog ni zed as pen sion costs库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock少数股权minority interest361 少数股权min ority in terest3611 少数股权minority in terest。
中英文对照- 资产负债表明细
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 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 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 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 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 investments 14~ 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 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 increments 1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment 16 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 increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources 17 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 receivables 185 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 currencies 2183 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 cycle 2277 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 portion 2278 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-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。
完整资产负债表和损益表
完整资产负债表和损益表负债表：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 uncollectible accounts- notes receivable114 应收账款accounts receivable1141 应收账款accounts receivable1142 应收分期账款installment accounts receivable1147 应收账款-关系人accounts receivable - related parties 1149 备抵呆帐－应收账款allowance for uncollectible 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 exchange 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 parties 1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollectible 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 losses 1293 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 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 investments1324 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 - buildings 144~146 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 - machinery 151 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 equipment 1581 杂项固定资产miscellaneous property, plant, and equipment 1588 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 - other 18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs 1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance 1814 递延所得税资产deferred income tax assets 1815 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账款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收账款long-term accounts receivable1843 催收账款overdue receivables1847 长期应收票据及款项与催收账款-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账款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 payable 2129 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 应付账款accounts payable2141 应付账款accounts payable2147 应付账款-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 purchased 2185 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 liabilities - 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 parties 2328 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 payable 2331 长期应付票据long-term notes payable2332 长期应付账款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损益表：项目ITEMS产品销售收入Sales其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discounts and allowances产品销售净额Net sales减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit减：销售费用Less：Selling expense管理费用General and administrative expense财务费用Financial expense其中：利息支出(减利息收入) Including：Interest expense ( less interest income )汇兑损失(减汇兑收益) Exchange loss ( less exchange gain )产品销售利润Income from main operation加：其他业务利润Add：Income from other operations营业利润Operating income加：投资收益Add：Investment income营业外收入Non-operating income减：营业外支出Less：Non-operating expense加：以前年度损益调整Add：Adjustment to prior year\'s income and expense利润总额Income before tax减：所得税Less：Income tax净利润NET INCOME 资金量资产负债表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 withinone 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 e xpenses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 ANDOWNER`S EQUITY损益表Profit and Loss Statement项目ITEMS一、营业收入Income from main operation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会计科目中英文对照表一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier's cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves 债权投资减值准备Bcreditor's rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves 专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses 1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income191102待处理固定资产损溢Wait deal fixed assets loss or income 二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT 21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable 217107 应交城市维护建设税Tax for maintaining and building cities payable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year 2331 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 2341 递延税款Deferral taxes三、所有者权益类OWNERS' EQUITY资本Capital3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds 314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment 314108 应付优先股股利Preferred Stock dividends payable 314109 提取任意盈余公积Withdrawal other common accumulation fund314110 应付普通股股利Common Stock dividends payable 314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 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 cessation4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 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 revenue5201 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 5203 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 revenue5301 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 charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 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Expenses5501 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 fees5502 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 tax5503 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 cost5601 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 outlay5701 所得税Income tax以前年度损益调整Prior year income adjustmentChart of AccountsChinese B.E.现金Cash on Hand银行存款Cash in Bank其他货币资金Other Monetary Funds短期投资Short-Term Investments短期投资跌价准备Reserve against Price Decline of Short-Term Investments应收票据Notes Receivable应收股利Dividends Receivable应收利息Interests Receivable应收帐款Accounts Receivable坏帐准备Provision for Bad Debts预付帐款Prepayments应收补贴款Grant-in-Aid Receivable其他应收款Other Receivables在途物资Materials in Transit原材料Materials and Supplies包装物Containers低值易耗品Low-Priced and Perishable Articles库存商品Goods in Stock委托加工物资Customers' Materials to Be Processed委托代销商品Consignment-out受托代销商品Consignment-in存货跌价准备Reserve for Inventory Price Decline分期收款发出商品Merchandise Shipped on Installment sales待摊费用Prepaid Expense长期股权投资Long-Term Investments in Stock Ownership 长期债权投资Long-Term Investments in Claimable Assets 长期投资减值准备Reserve for Depreciation of Long-Term Investments固定资产Fixed Assets累计折旧Accumulated Depreciation工程物资Engineering Material在建工程Construction in Progress固定资产清理Disposal of Fixed Assets无形资产Intangible Assets开办费Organization Expense长期待摊费用Long-Term Prepaid Expense待处理财产损益Property Losses and Gains in Suspense短期借款Short-Term Loans应付票据Notes Payable应付帐款Accounts Payable预收帐款Advance Received代销商品款Consignment-in应付工资Accrued Payroll应付福利费Welfare Expense Payable 应付股利Dividends Payable应交税金Taxes Payable其他应交款Other Payables其他应付款Other Accrued Payable预提费用Withdrawal in Advance长期借款Long-Term Loans应付债券Depentures Payable长期应付款Long-Term Payables递延税款Deferred Tax住房周转金Housing Revolving Fund 股本Capital Stock资本公积Capital Surplus盈余公积Surplus本年利润Current Year Net Income利润分配Profit Distribution生产成本Costs of Production制造费用Manufacturing Expenses主营业务收入Income from Main Operation主营业务成本Costs of Main Operation其他业务收入Income from Other Operations其他业务支出Other Business Expenditure营业外收入Non-Operating Income营业外支出Non-Operating Expenses投资收益Investment Income补贴收入Subsidies营业费用Operating Expenses管理费用General and Administrative Expense财务费用Financial Expenses主营业务税金及附加Main Operation Tax and Additional Expenses折扣与折让Discounts and Allowances所得税Income Tax存货跌价损失Loss on Decline in Price of Inventories以前年度损益调整Adjustment to Prior Year's Income and Expense税务专用词汇State Administration for Taxation 国家税务总局Local Taxation bureau 地方税务局Business Tax 营业税Individual Income Tax 个人所得税Income Tax for Enterprises企业所得税Income Tax for Enterprises with Foreign Investment and Foreign Enterprises外商投资企业和外国企业所得税tax returns filing 纳税申报taxes payable 应交税金the assessable period for tax payment 纳税期限the timing of tax liability arising 纳税义务发生时间consolidate reporting 合并申报the local competent tax authority 当地主管税务机关the outbound business activity 外出经营活动Tax Inspection Report 纳税检查报告tax avoidance 逃税tax evasion 避税tax base 税基refund after collection 先征后退withhold and remit tax 代扣代缴collect and remit tax 代收代缴income from authors remuneration 稿酬所得income from remuneration for personal service 劳务报酬所得。
资产负债表 英文
资产负债表 (Balance Sheet)The balance sheet is a financial statement that presents the financial position of a company at a specific point in time. It provides a snapshot of the company’s assets, liabilities, and shareholders’ equity. The balance sheet follows the fundamental accounting equation:Assets = Liabilities + Shareholders' EquityComponents of the Balance SheetAssetsAssets are economic resources owned or controlled by the company that result from past transactions. They are classified into two categories:1.Current Assets: Current assets are those that are expected to beconverted into cash or consumed within one year. Examples include cash and cash equivalents, accounts receivable, inventory, and prepaid expenses.2.Non-current Assets: Non-current assets are long-term assets thatprovide economic benefits to the company over a period longer than one year.Examples include property, plant, and equipment, intangible assets,investments, and long-term receivables.LiabilitiesLiabilities are obligations or debts owed by the company to external parties as a result of past transactions. They are classified into two categories:1.Current Liabilities: Current liabilities are obligations that are expectedto be settled within one year or within the normal operating cycle of thebusiness. Examples include accounts payable, short-term borrowings, accrued expenses, and current maturities of long-term debt.2.Non-current Liabilities: Non-current liabilities are long-termobligations that are not expected to be settled within one year. Examplesinclude long-term debt, leases, pension obligations, and deferred tax liabilities.Shareholders’ EquityShareholders’ equity represents the residual interest in the company’s assets after deducting liabilities. It consists of two main components:1.Share Capital: Share capital represents the amount of money investedby shareholders in exchange for shares of the company’s stock. It includescommon stock, preferred stock, and additional paid-in capital.2.Retained Earnings: Retained earnings are the cumulative profits orlosses of the company that have not been distributed to shareholders in the form of dividends.Reporting and AnalysisThe balance sheet is an important financial statement that helps investors, analysts, and creditors assess the financial health and stability of a company. It provides information about the company’s liquidity, solvency, and overall financial position.By analyzing the balance sheet, stakeholders can evaluate the company’s ability to meet its short-term obligations (liquidity) and long-term obligations (solvency). They can also assess the company’s efficiency in managing its assets and liabilities, as well as its profitability.Comparing balance sheets over multiple periods allows for trend analysis and helps identify changes in the company’s financial position and performance. It also enables benchmarking against industry peers and competitors.In conclusion, the balance sheet is a critical financial statement that provides a snapshot of a company’s financial position. It helps stak eholders understand the composition of the company’s assets and liabilities, as well as its shareholders’ equity. By analyzing the balance sheet, stakeholders can make informed decisions and assess the company’s financial health and stability.。
中英文对照——资产负债表单词
一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡 Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他 Short-term investments - other 1102 短期投资跌价准备Short-term investmentsfalling price reserves应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购 Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods 1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell thegoods on a commission basis1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by stages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks '140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks 1402 长期债权投资Long-term investment onbonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds 1421 长期投资减值准备Long-term investmentsdepreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备creditor's rights investmentdepreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物 Structure机器设备Machinery equipment运输设备 Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation 累计折旧（accumulated depreciation）：属于资产类的备抵调整账户，其结构与一般资产账户的结构刚好相反，累计折旧是贷方登记增加，借方登记减少，余额在贷方。
资产负债表-中英文对照
减：已归还投资
116
Intangible assets
Less：Investment returned
长期待摊资产
52
实收资本（或股本)净额
117
Long-term prepayments
Paid-in capital（or stock）—net
其他长期资产
53
资本公积
118
Other long-term assets
资产负债表
Balance Sheet
编制单位：
年月日
单位：元
Prepared by：
Month: Date：year：
Monetary unit：
资产
行次
年初数
期末数
负债和所有者权益
行次
年初数
期末数
Assets
Line No．
Beg。balance
End. balance
(或股东权益）
Line No。
83
Long-term debt investment due with in a year
Estimated liabilities
其他流动资产
24
一年内到期的长期负债
86
Other currentassets
Long—term liabilitiesdue within a year
流动资产合计
固定资产合计
50
所有者权益（或股东权益)
Sub—total of fixed assets
Owners'（Stockholders'）equity
无形资产及其他资产：
实收资本(或股本)
115
资产负债表中英文对照完整
资产负债表中英文对照(可以直接使用，可编辑实用优秀文档，欢迎下载）资产负债表~中英文对照（一）报表格式和列示说明资产负债表会保01 表编制单位：年月日单位：元会保02 表所有者权益（股东权益）变动表会保：04 表编制单位：年单位：元1.资产负债表列示说明（1）本表反映保险公司一定日期全部资产、负债和所有者权益的情况。
（2）本表“年初余额”栏内各项数字，应根据上年年末资产负债表“期末余额”栏内所列数字填列。
如上年度资产负债表规定的各个项目的名称和内容同本年度不相一致，应对上年年末资产负债表各项目的名称和数字按照本年度的规定进行调整，填入本表“年初余额”栏内。
（3）本表“期末余额”栏内各项数字，一般应根据资产、负债和所有者权益期末情况列示：①“货币资金”项目，反映企业期末持有的现金、银行存款、其他货币资金总额。
②“应收保费”、“应收代位追偿款”、“应收分保账款”、“应收分保未到期责任准备金”、“保户质押贷款”等资产项目，反映企业期末持有的相应资产的实际价值，应当以扣减“坏账准备”、“贷款损失准备”期末余额后的金额列示。
③“应收分保未决赔款准备金”、“应收分保寿险责任准备金”、“应收分保长期健康险责任准备金”等资产项目，反映企业分出保险业务形成的应收款项在期末的实际价值，应当根据应收分保保险责任准备金相关项目期末余额，扣减“坏账准备”期末余额后的金额列示。
④“存出保证金”、“存出资本保证金”、“独立账户资产”等资产项目，反映企业期末持有的相应资产的价值。
⑤“其他资产”项目，反映企业期末拆出资金、应收股利、预付账款、应收保户储金、其他应收款、待摊费用、应予一年内摊销的长期待摊费用项目的总额，应当以扣减贷款损失准备、坏账准备后的金额列示。
长期应收款减去未实现融资收益后的金额，应当在“其他资产”项目反映。
长期应收款计提坏账准备的，还应减去“坏账准备”期末余额。
抵债资产、损余物资、商誉等应当在“其他资产”项目反映。
英文版资产负债表
完整英文版资产负债表、利润表及现金流量表资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)V alue 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。
完整中英文对照资产负债表 损益表 现金流量表mark
完整中英文对照资产负债表-损mark 现金流量表--益表．完整英文版资产负债表、利润表及现金流量表Balance Sheet资产负债表ITEM项目Cash 货币资金Short term investments 短期投资Notes receivable 应收票据Dividend receivable 应收股利Interest receivable 应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid 预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable 应收出口退税Inventories 存货Including: Raw materials 其中：原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets 其他流动资产Total current assets 流动资产合计Long-term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference *合并价差Total long-term investment 长期投资合计固定资产原价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:土地使用权其中Including and use rights递延资产（长期待摊费用）Deferred assets固定资产修理其中: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特准储备物: 其中Among it: Specially approved reserving materials 资无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits计总产Total Assets 资Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans 短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers 预收帐款Accrued wages 应付工资应付福利费Welfare payableProfits payable 应付利润(股利)Taxes payable 应交税金Other payable to government 其他应交款Other creditors 其他应付款Provision for expenses 预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable 长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable 专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person's/ entity capital 法人资本Including: State-owned legal person's capital 其中:国有法人资本Collective legal person's capital 集体法人资本Personal capital 个人资本Foreign businessmen's capital 外商资本Capital surplus 资本公积盈余公积surplus reserve法定盈余公积其中:statutory surplus reserve Including:公益金public welfare fund补充流动资本Supplermentary current capital号填列）“-”Unaffirmed investment loss * 未确认的投资损失（以未分配利润Retained earnings外币报表折算Converted difference in Foreign Currency Statements差额所有者权益合计Total shareholder's equity 负债及所有者权益总计Total Liabilities & EquityINCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金Cost of sales 产品销售成本Including：Cost of export sales 其中：出口产品销售成本Gross profit on sales 产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses 管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)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：Income on investment Add 加：营业外收入Non-operating income Add：减：营业外支出Non-operating expenses Less：加：以前年度损Add：adjustment of loss and gain for previous years益调整利润总额Total profitIncome tax 减：所得税Less：净利润Net profitCash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received 收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid 增值税缴纳04)Refund of other taxes and levy other than value added tax 退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows 分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁用现金支付，并代表员11)Cash paid to and on behalf of employees工12)Value added tax on purchases paid 增值税购货支付13)Income tax paid 所得税的缴纳14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows 分，总的现金流出19)Net cash flows from operating activities 净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits 所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities 其他收到的现金与投资活动27)Sub-total of cash inflows 小计的现金流入量Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments 用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资其他现金支付的33)Other cash paid relating to investing activities有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities 投资活动产生的净现金流量，3.Cash Flows from Financing Activities: cash流量筹资活动：36)Proceeds from issuing shares 从发行股票的收益，37)Proceeds from issuing bonds 由发行债券的收益，38)Proceeds from borrowings 由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed 的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits 分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases 融资租赁以现金支付，48)Cash payments for reduction of registered capital 减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物．Supplemental Information 补充资料1. Investing and Financing Activities that do not Involve inCash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments 偿还债务的转移投资58)Investments in the form of fixed assets 投资在形成固定资产59)Repayments of debts by the transfer of inventories 偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销64)Depreciation of fixed assets 固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）减少存货（或减：增increase) ：71)Decrease in inventories (or deduct加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities 净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金，77)Less: cash at the beginning of the period 减：现金期开始78)Plus: cash equivalents at the end of the period 加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物．。
完整英文版资产负债表共7页
完整英文版资产负债表、利润表及现金流量表项目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 Cash5 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 activities3 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5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3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。
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完整英文版资产负债表、利润表及现金流量表资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Accounts receivable其他应收款Other receivables预付账款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原材料Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a year其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less: Accumulated 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土地使用权use rights递延资产（长期待摊费用）Deferred assets固定资产修理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特准储备物资 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应付账款Accounts payab1e预收账款Advances from customers应付工资Accrued payroll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特准储备资金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国有法人资本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法定盈余公积statutory surplus reserve公益金public welfare fund补充流动资本Supplementary 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利息支出(减利息收入) Interest expenses (minus interest income)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 Statement1.Cash Flows from Operating Activities: cash流量从经营活动01)Cash received from sales of goods or rendering of services所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分，总现金流入量09)Cash paid for goods and services用现金支付的商品和服务10)Cash paid for operating leases用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: cash流向与投资活动20)Cash received from return of investments所收到的现金收回投资21)Cash received from distribution of dividends or profits所收到的现金从分配股利，利润22)Cash received from bond interest income所收到的现金从国债利息收入Net cash received from disposal of fixed assets, intangible现金净额收到的处置固定资产，无形资产23)assets and other long-term assets资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产，无形资产28)and other long-term assets和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments用现金支付收购债权投资33)Other cash paid relating to investing activities其他现金支付的有关投资活动34)Sub-total of cash outflows分，总的现金流出35)Net cash flows from investing activities 净现金流量，投资活动产生3.Cash Flows from Financing Activities:流量筹资活动36)Proceeds from issuing shares 的收益，从发行股票37)Proceeds from issuing bonds的收益，由发行债券38)Proceeds from borrowings的收益，由借款41)Other proceeds relating to financing activities其他收益有关的融资活动42)Sub-total of cash inflows小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities现金支付的费用，对任何融资活动45)Cash payments for distribution of dividends or profits支付现金，分配股利或利润46)Cash payments of interest expenses以现金支付的利息费用47)Cash payments for finance leases以现金支付，融资租赁48)Cash payments for reduction of registered capital以现金支付，减少注册资本51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows分，总的现金流出53)Net cash flows from financing activities的净现金流量从融资活动4.Foreign Exchange Rate Changes on Cash 外汇汇率变动对现金 Increase in Cash and Cash Equivalents 净现金和现金等价物1.Investing and Financing Activities that do not Involve in投资活动和筹资活动，不参与Cash Receipts and Payments现金收款和付款56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of investories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from OperatingActivities净利润现金流量从经营活动62)Net profit净利润63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets无形资产摊销Losses on disposal of fixed assets, intangible assets损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets损失固定资产报废68)Financial expenses财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Deferred tax credit (or deduct: debit) 税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额）75)Net cash flows from operating activities净经营活动的现金流量76)cash at the end of the period现金，在此期限结束77)Less: cash at the beginning of the period减：现金期开始78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period减：现金等价物期开始。