财务报表中英文对照92744

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财务报表中英文对照

现金流量表中英文对照一、经营活动产生的现金流量 Cash Flow from Operating Activities 销售商品、提供劳务收到的现金 Cash from selling commodities or offering 收到的税费返还 Refund of tax and fee received 收到的其它与经营活动有关的现金 Other cash received related to operating 现金流入小计 Cash InflowSubtotal 购买商品、接受劳务支付的现金 Cash paid for commodities or labor 支付给职工以及为职工支付的现金 Cash paid to and for employees 支付的各项税费 Taxes and fees paid 支付的其它与经营活动有关的现金 Other cash paid related to operating 现金流出小计 Cash OutflowSubtotal 经营活动产生的现金流量净额 Cash flow generated from operating 二、投资活动产生的现金流量 Cash Flow from Investing Activities 收回投资所收到的现金 Cash from investment withdrawal 取得投资收益所收到的现金 Cash from investment income 处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash from disposing fixed assets， intangible assets and other long-term ass 收到的其它与投资活动有关的现金 Other cash received related to investing 现金流入小计 Cash InflowSubtotal 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid for buying fixed assets， intangible assets and other long-term investm 投资所支付的现金 Cash paid for investment 支付的其他与投资活动有关的现金 Other cash paid related to investing 现金流出小计 Cash OutflowSubtotal 投资活动产生的现金流量净额 Cash flow generated from investing activitiesNet 三、筹资活动产生的现金流量 Cash Flow from Financing Activities 吸收投资所收到的现金 Cash received from accepting investment 借款所收到的现金 Borrowings 收到的其它与筹资活动有关的现金 Other cash received related to financing 现金流入小计 Cash InflowSubtotal 偿还债务所支付的现金 Cash paid for debt 分配股利、利润或偿付利息所支付的现金 Cash paid for dividend ， profit or 支付的其它与筹资活动有关的现金 Other cash paid related to financing 现金流出小计 Cash OutflowSubtotal 筹资活动产生的现金流量净额 Cash flow from financing activitiesNet Amount 四、汇率变动对现金的影响 Foreign Currency Translation Gains（Losses）

财务报表中英文对照

财务报表中英文对照一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory减：存货跌价准备 Less: Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment减：长期债权投资减值准备 Less: Impairment for long-term debt investment减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值 Finance lease – Unguaranteed residual values融资租赁——应收融资租赁款 Finance lease – Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets 递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者(或股东)权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益(或股东权益) Owners’ Equity实收资本(或股本) Paid in capital减;已归还投资 Less: Capital redemption实收资本(或股本)净额 Net bal of Paid in capital 资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润 Retained profits after appropriation 其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者(或股东)权益合计 Total Equity负债及所有者(或股东)权益合计 Total Liability & Equity三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润(亏损以“—”填列) Profit from operation ( - means loss)加：投资收益(亏损以“—”填列) Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额(亏损总额以“—”填列) Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润(净亏损以“—”填列) Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners distribution减：应付优先股股利 Less: Appropriation of preference shares dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary shares dividend转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2. 自然灾害发生损失 Losses from natural disaster3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates5. 债务重组损失 Losses from debt restructuring1 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 bills 1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other 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 market 1221 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 market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign 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 portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related 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 tax 2341 估计应付土地增值税estimated accrued land value incremental tax pay-able 235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities -。

四大财务报表中英文对照

四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。

这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。

下面将为您详细介绍这四大财务报表的中英文对照。

一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。

资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。

二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。

损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。

财务报表常用词汇中英文对照

财务报表常用词汇中英文对照财务报表常用词汇中英文对照一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less:Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less:Impairment for current investment 短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less:Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less:Bad debt provision for Otherreceivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less:Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets 流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less:Impairment for long-term equity investment 减：长期债权投资减值准备Less:Impairment for long-term debt investment 减：委托贷款减值准备Less:Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include:Goodwill(Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less:Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less:Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less:Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets&Intangible assets无形资产Intangible assets减：无形资产减值准备Less:Impairment for intangible assets 无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease–Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease–Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets&intangible assets 递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者(或股东)权益Liability&Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants&Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益(或股东权益)Owners’Equity实收资本(或股本)Paid in capital减;已归还投资Less:Capital redemption实收资本(或股本)净额Net bal of Paid in capital 资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include:Statutory reserves 未确认投资损失Unrealised investment losses 未分配利润Retained profits after appropriation 其中：本年利润Include:Profits for the year外币报表折算差额Translation reserve所有者(或股东)权益合计Total Equity负债及所有者(或股东)权益合计Total Liability&Equity三、利润及利润分配表Income statement and profit appropriation 一、主营业务收入Revenue减：主营业务成本Less:Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润(亏损以“—”填列)Gross Profit(-means loss)加：其他业务收入Add:Other operating income减：其他业务支出Less:Other operating expense减：营业费用Selling&Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润(亏损以“—”填列)Profit from operation(-means loss)加：投资收益(亏损以“—”填列)Add:Investment income 补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less:Non-operating expense四、利润总额(亏损总额以“—”填列)Profit before Tax减：所得税Less:Income tax少数股东损益Minority interest加：未确认投资损失Add:Unrealised investment losses五、净利润(净亏损以“—”填列)Net profit(-means loss)加：年初未分配利润Add:Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution(-means loss)减：提取法定盈余公积Less:Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund 利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners'distribution减：应付优先股股利Less:Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本(或股本)的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1.出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2.自然灾害发生损失Losses from natural disaster3.会计政策变更增加(或减少)利润总额Increase(decrease)in profit due to changes in accounting policies4.会计估计变更增加(或减少)利润总额Increase(decrease)in profit due to changes in accounting estimates。

财务报表中英文对照

17 ）其他现金支付有关的经营活动
17)Other cash paid relating to operating activities
18 ）分，总的现金流出
18)Sub-total of cash outflows
19 ）净经营活动的现金流量
19)Net cash flows from operating activities
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
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
01 ）所收到的现金从销售货物或提供劳务

财务报表中英文对照

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 payroll
应付福利费
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
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
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

中英文对照的财务报表（资产负债表,损益表）

中英文对照的财务报表（资产负债表,损益表）中英文对照的财务报表(资产负债表,损益表)1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款-关系人long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other/Article/english/englishacc/200509/1556.html参考资料：/vbb/attachment.php?attachmentid=1629回答者：你心里只有我 - 举人四级 3-8 17:26评价已经被关闭目前有 1 个人评价好0% （0）不好100% （1）其他回答共 7 条资产负债表 Balance Sheet资产 ASSETS流动资产： Current asset货币资金 Cash（currency fund）Bank短期投资 Short-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interests receivable应收账款 Accounts receivable其他应收款 Other receivable预付账款 Advances to suppliers应收补贴款 Subsidies receivable存货 Inventories待摊费用 Prepaid expenses一年内到期的长期债券投资Long-term investments maturing within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资： LONG TERM INVESTMENTS长期股权投资 Long-term equity investment长期债权投资 Long-term debt investment长期投资合计 Total long term investment固定资产： FIXED ASSETS：固定资产原值 Fixed assets-cost减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less: Impairment of fixed assets固定资产净额 Fixed assets-book value工程物资 Materials for projects在建工程 Construction in progress固定资产清理 Disposal of fixed assets固定资产合计 Total Fixed Assets无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS: 无形资产 Intangible assets长期待摊费用 Long-term deferred expenses其他长期资产 Other long-term assets无形资产及其他资产合计Total intangible assets and other assets递延税项 Deferred tax递延税款借项 Deferred tax debit资产总计 TOTAL ASSETS负债及所有者权益（或股东权益）LIABILITIES AND OWNER`S EQUITY流动负债： CURRENT LIABILITIES短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable预收账款 Advances from customers应付工资 Accrued payroll应付福利费Accrued Employee’s welfare expenses应付股利 Dividends payable未交税金 Taxes payable其他应交款 Other taxes and expenses payable其他应付款 Other payables预提费用 Accrued expenses预提负债 Provisions一年内到期的长期负债Long-term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term accounts payable专项应付款 Specific accounts payable其他长期负债 Other long-term liabilities长期负债合计 Total long-term liabilities递延税项： Deferred tax递延税款贷项 Deferred tax credit负债合计 Total other liabilities所有者权益：（或股东权益） OWNER`S EQUITY实收资本（或股本） Paid-in capital减：已归还投资 Less：Investments returned实收资本（或股本）净额 Paid-in capital-net资本公积 Capital surplus盈余公积 Surplus from profits其中：法定公益金 Including：statutory public welfare fund 未分配利润 Undistributed profit所有者权益（或股东权益）合计 T otal owner`s equity负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY损益表 Profit and Loss Statement项目 ITEMS一、营业收入 Income from main减：营业成本 Less：Cost of main operation营业税金及附加 Tax and additional expense二、经营利润 Income from main operation加：其他业务利润 Add：Income from other operation减：营业费用 Less：Operating expense管理费用 General and administrative expense财务费用 Financial expense三、营业利润 Operating Income加：投资收益 Add：Investment income补贴收入 Income from subsidies营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense四、利润总额 Income before tax减：所得税 Less：Income tax五、净利润 NET INCOME回答者：sxtdc - 助理三级 3-8 13:57从下面的链接下载吧.如果不行,请给我发EMAIL:***************参考资料：/vbb/attachment.php?attachmentid=1629回答者：laneyre - 试用期一级 3-8 15:10这位朋友,我的QQ是82584953,你可以告诉我你的传真号,我传真给你.或者你可以找你们的国税征管员拿,他那肯定有的.回答者：shyupan - 助理二级 3-8 16:57资产负债表 Balance Sheet资产 ASSETS流动资产： Current asset货币资金 Cash（currency fund）Bank短期投资 Short-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interests receivable应收账款 Accounts receivable其他应收款 Other receivable预付账款 Advances to suppliers应收补贴款 Subsidies receivable存货 Inventories待摊费用 Prepaid expenses一年内到期的长期债券投资Long-term investments maturing within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资： LONG TERM INVESTMENTS长期股权投资 Long-term equity investment长期债权投资 Long-term debt investment长期投资合计 Total long term investment固定资产： FIXED ASSETS：固定资产原值 Fixed assets-cost减：累计折旧 Less：Accumulated depreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less: Impairment of fixed assets固定资产净额 Fixed assets-book value工程物资 Materials for projects在建工程 Construction in progress固定资产清理 Disposal of fixed assets固定资产合计 Total Fixed Assets无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS: 无形资产 Intangible assets长期待摊费用 Long-term deferred expenses其他长期资产 Other long-term assets无形资产及其他资产合计Total intangible assets and other assets递延税项 Deferred tax递延税款借项 Deferred tax debit资产总计 TOTAL ASSETS负债及所有者权益（或股东权益）LIABILITIES AND OWNER`S EQUITY流动负债： CURRENT LIABILITIES短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable预收账款 Advances from customers应付工资 Accrued payroll应付福利费Accrued Employee’s welfare expenses应付股利 Dividends payable未交税金 Taxes payable其他应交款 Other taxes and expenses payable其他应付款 Other payables预提费用 Accrued expenses预提负债 Provisions一年内到期的长期负债Long-term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term accounts payable专项应付款 Specific accounts payable其他长期负债 Other long-term liabilities长期负债合计 Total long-term liabilities递延税项： Deferred tax递延税款贷项 Deferred tax credit负债合计 Total other liabilities所有者权益：（或股东权益） OWNER`S EQUITY实收资本（或股本） Paid-in capital减：已归还投资 Less：Investments returned实收资本（或股本）净额 Paid-in capital-net资本公积 Capital surplus盈余公积 Surplus from profits其中：法定公益金 Including：statutory public welfare fund 未分配利润 Undistributed profit所有者权益（或股东权益）合计 T otal owner`s equity负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY损益表 Profit and Loss Statement项目 ITEMS一、营业收入 Income from main减：营业成本 Less：Cost of main operation营业税金及附加 Tax and additional expense二、经营利润 Income from main operation加：其他业务利润 Add：Income from other operation减：营业费用 Less：Operating expense管理费用 General and administrative expense财务费用 Financial expense三、营业利润 Operating Income加：投资收益 Add：Investment income补贴收入 Income from subsidies营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense四、利润总额 Income before tax减：所得税 Less：Income tax五、净利润 NET INCOME回答者：sxtdc - 助理三级 3-8 13:57--------------------------------------------------------------------------------1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧-房屋及建物accumulated depreciation -buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources -revaluationincrements1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-termlia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款-关系人long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties。

财务报表中英文对照92744

资本公积盈余公积其中:法定盈余公积
公益金补充流动资本 *未确认的投资损失（以“-”号填列）未分配利润外币报表折算差额所有者权益合计负债及所有者权益总计
Capital surplus surplus reserve Including：statutory surplus reserve public welfare fund Supplermentary current capital Unaffirmed investment loss Retained earnings Converted difference in Foreign Currency Statements Total shareholder”s equity Total Liabilities&Equity
净利润
ITEMS Sales of products Including：Export sales Less：Sales discount and allowances Net sales of products
Less:Sales tax Cost of sales Including：Cost of export sales Gross profit on sales Less：Selling expenses General and administrative expenses Financial expenses Including:Interest expenses(minusinterest ihcome) Exchange losses（minus exchange gains) Profit on sales Add：profit from other operations Operating profit Add：Income on investment Add：Non—operating income Less：Non—operating expenses Add：adjustment of loss and gain for previous years Total profit Less：Income tax

财务报表中英文对照

财务报表中英文对照
财务报表中英文对照
1.
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
*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
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
3.现金流量表Cash Flows Statement
项目
Items
流量从经营活动：
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

财务报表英文翻译

财务报表英文翻译精选财务报表英文翻译无论是身处学校还是步入社会，大家都知道英语翻译，肯定对各类翻译都很熟悉吧，英语是从内部言语向外部言语的过渡，即从经过压缩的简要的、自己能明白的语言，向开展的`、具有规范语法结构的、能为他人所理解的外部语言形式的转化。

下面是店铺收集整理的精选财务报表英文翻译，供大家参考借鉴，希望可以帮助到有需要的朋友。

财务报表英文翻译1资产ASSETS流动资产：CURRENTASSETS货币资金Cashandcashequivalents结算备付金Provisionofsettlementfund拆出资金Fundslent交易性金融资产Financialassetsheldfortrading应收票据Notesreceivable应收账款Accountsreceivable预付款项Advancestosuppliers应收保费Insurancepremiumsreceivable应收分保账款Cessionpremiumsreceivable应收分保合同准备金Provisionofcessionreceivable应收利息Interestsreceivable其他应收款Otherreceivables买入返售金融资产Recoursablefinancialassetsacquired存货Inventories其中：原材料Rawmaterials库存商品（产成品）Finishedgoods一年内到期的非流动资产Non-currentassetsmaturingwithinoneyear其他流动资产Othercurrentassets其中：内部银行Including：In-housebank流动资产合计TOTALCURRENTASSETS非流动资产：NON-CURRENTASSETS发放贷款及垫款Loansandpayments可供出售金融资产Available-for-salefinancialassets持有至到期投资Held-to-maturityinvestments长期应收款Long-termreceivables长期股权投资Long-termequityinvestments投资性房地产Investmentrealestates固定资产（固定资产原价）Fixedassets （Originalvalueoffixedassets）减：累计折旧Less：Accumulateddepreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Reserveforfixedassetsimpairment固定资产净额Netfixedassets在建工程Constructioninprogress工程物资Projectmaterials固定资产清理Disposaloffixedassets生产性生物资产Productivebiologicalassets油气资产Oilandnaturalgasassets无形资产Intangibleassets开发支出Developmentcosts商誉Goodwill长期待摊费用Long-termdeferredexpenses递延所得税资产Deferredincometaxassets其他非流动资产Othernon-currentassets其中：特准储备物资Including：Physicalassetsreservespecificallyauthorized非流动资产合计TOTALNON-CURRENTASSETS资产总计TOTALASSETS二、负债LIABILITIES流动负债：CURRENTLIABILITIES短期借款Short-termborrowings向中央银行借款Borrowingsfromcentralbank吸收存款及同业存放Depositsfromcustomersandinterbank拆入资金Depositfunds交易性金融负债Financialassetsheldforliabilities应付票据Notespayable应付账款Accountspayable预收款项Paymentsreceivedinadvance卖出回购金融资产款Fundsfromsalesoffinancialassetswithrepurchasementagreement 应付手续费及佣金Handlingchargesandcommissionspayable 应付职工薪酬Employeebenefitspayable其中：应付工资Including：Wagespayable应付福利费Welfarepayable其中：职工奖励及福利基Including：Bonusandwelfarefundforstaffandworkers应交税费Taxesandsurchargespayable其中：应交税金Including：Taxespayable应付利息Interestspayable应付股利Dividendspayable其他应付款Otherpayables应付分保账款Cessioninsurancepremiumspayable保险合同准备金Provisionforinsurancecontracts代理买卖证券款Fundsreceivedasagentofstockexchange代理承销证券款Fundsreceivedasstockunderwrite一年内到期的非流动负债Non-currentliabilitiesmaturingwithinoneyear其他流动负债Othercurrentliabilities其中：内部银行Including：In-housebank流动负债合计TOTALCURRENTLIABILITIES非流动负债：NON-CURRENTLIABILITIES长期借款Long-termborrowings应付债券Debtsecuritiesissued长期应付款Long-termpayables专项应付款Specificitempayable预计负债EstimatedLiabilities递延所得税负债Deferredtaxliabilities其他非流动负债Othernon-currentliabilities其中：特准储备基金Including：Authorizedreservefund非流动负债合计TOTALNON-CURRENTLIABILITIES负债合计TOTALLIABILITIES三、所有者权益（或股东权益）：OWNERS'EQUITY （orshareholders'equity）实收资本（或股本）Paid-upcapital（orsharecapital）国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson’scapital其中：国有法人资本State-ownedlegalperson'scapital集体法人资本Collectivelegalperson'scapital个人资本Personalcapital外商资本Foreigncapital减：已归还投资Less：Investmentreturned实收资本净额Netpaid-upcapital资本公积Capitalreserves减：库存股Treasurystock专项储备Specialreserves盈余公积Surplusreserves其中：法定公积金Statutorysurplusreserve任意公积金Othersurplusreserve储备基金Reservefund企业发展基金Enterpriseexpansionfund利润归还投资Profitscapitalizedonreturnofinvestment一般风险准备Provisionfornormalrisks未分配利润Retainedearnings/Undistributedprofits外币报表折算差额Exchangedifferencesontranslatingforeignoperations归属于母公司所有者权益合计Totalequityattributabletotheshareholdersofparentcompany Totalequityattributabletotheshareholdersofparentcompany 少数股东权益Minorityshareholders'equity(B/S)所有者权益合计TOTALOWNERS'EQUITY负债和所有者权益总计TOTALLIABILITIESANDOWNERS'EQUITY财务报表英文翻译2一、资产ASSETS流动资产:CURRENTASSETS货币资金Cashandcashequivalents交易性金融资产Financialassetsheldfortrading应收票据Notesreceivable应收账款Accountsreceivable减：坏帐准备Less：Provisionforbaddebts预付款项Advancestosuppliers应收股利Dividendsreceivable其他应收款Otherreceivables存货Inventories其中：原材料Including：Rawmaterials库存成品及商品Inventoryoffinishedgoods低值易耗品Consumbles一年内到期的非流动资产Non-currentassetsmaturing/duewithinoneyear其他流动资产Othercurrentassets流动资产合计TOTALCURRENTASSETS非流动资产：NON-CURRENTASSETS可供出售金融资产Available-for-salefinancialassets持有至到期投资Held-to-maturityinvestments长期应收款Long-termreceivables长期股权投资long-termequityinvestments投资性房地产Investmentrealestate固定资产（固定资产原价）Fixedassets （Originalvalueoffixedassets）减：累计折旧Less：Accumulateddepreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Reserveforfixedassetsimpairment固定资产净额Netfixedassets在建工程Constructioninprogress工程物资Projectmaterials固定资产清理Disposaloffixedassets生产性生物资产Productivebiologicalassets油气资产Oilandnaturalgasassets无形资产Intangibleassets开发支出Developmentcosts商誉Goodwill长期待摊费用Long-termdeferredexpenses递延所得税资产Deferredincometaxassets其他非流动资产Othernon-currentassets非流动资产合计TOTALNON-CURRENTASSETS资产总计TOTALASSETS二、负债LIABILITIES流动负债：CURRENTLIABILITIES短期借款Short-termborrowings交易性金融负债Financialassetsheldforliabilities应付票据Notespayable应付账款Accountspayable预收款项Paymentsreceivedinadvance应付职工薪酬Employeebenefitspayable/Staffremunerationpayables 应交税费Taxesandsurchargespayable应付股利Dividendspayable其他应付款Otherpayables一年内到期的非流动负债Non-currentliabilitiesmaturingwithinoneyear其他流动负债Othercurrentliabilities流动负债合计TOTALCURRENTLIABILITIES非流动负债：NON-CURRENTLIABILITIES长期借款Long-termborrowings应付债券Debtsecuritiesissued长期应付款Long-termpayables专项应付款Specificitempayable预计负债Provisionsforliabilities递延所得税负债Deferredincometaxliabilities其他非流动负债Othernon-currentliabilities非流动负债合计TOTALNON-CURRENTLIABILITIES负债合计TOTALLIABILITIES三、所有者权益（或股东权益）：OWNERS'EQUITY(orshareholders'equity)实收资本（或股本）Paid-upcapital(orsharecapital)其中：国家资本Nationalcapital集体资本Collateralcapital法人资本Legalperson'scapital个人资本Personalcapital外商资本Foreigncapital资本公积Capitalreserves减：库存股Treasurystock盈余公积Surplusreserves未分配利润Retainedearnings/Undistributedprofit所有者权益（或股东权益）合计TOTALOWNERS'EQUITY(ORSHAREHOLDERS'EQUITY) 负债和所有者权益（或股东权益）总计TOTALLIABILITIESANDOWNERS'EQUITY利润表一、营业总收入Overallsales/Overallincome其中：营业收入Including:Sales/Incomefromoperations/Incomefromoperations 其中：主营业务收入Sales/Incomefrommainbusiness/Incomefrommainbusiness 其他业务收入Sales/Incomefromotherbusiness/Incomefromotherbusiness 利息收入Interestsincome已赚保费Insurancepremiumsearned手续费及佣金收入Handlingchargesandcommissionsincome二、营业总成本Overallcosts其中：营业成本Including:Costsofoperations其中：主营业务成本Costsofmainbusiness。

财务报表中英文对照92744

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
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
3
项目
Items
1。cash流量从经营活动：
1。Cash Flows from Operating Activities:
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
03）增值税缴纳
03)added tax paid
04）退回的其他税收和征费以外的增值税
04)Refund of other taxes and levy other than value added tax
07 )其他现金收到有关经营活动
07)Other cash received relating to operating activities

财务报表中英文汉英英汉对照

财务报表中英文汉英英汉对照活期历史明细清单： Current Detailed List of History 帐号：Account Number户名：Customer Name操作地区：Operation Region操作网点：Operation Branches操作柜员：Operation Teller工作日期：Date of Work入账日期：Date Recorded币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额 Money余额 Balance地区 Region网点Branches操作员 Operator界面 Interface息 Interest税Tax工资 Wage存deposit支取Expenditure汇款remittance收费fee批量业务 Batch Business柜面交易 Counter transaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction包月费：Monthly fee中心入账：Center recorded银行对账单：Bank Reconciliatio打印柜员号printed teller sequence numbernuméro imprimé de caissier打印时间 print timeTemps imprimé账号 account numbernuméro de compte客户名称 account namenom et prénom de compte币别 currencymonnaie钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期 start datedate de début终止日期termination date / expirty datedate d’expiration交易日期 trade /transaction datedate de l’opération摘要 abstractextrait交易金额transaction amountmontant de l'opération账号余额 account balancesolde du compte对方账号reciprocal account number numéro de compte récipr oque对方帐户名称reciprocal account name nom de compte réciproque操作员号 operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratctextrait autobiographique现金存入 cash depositdép?t en espèces结息 interest settlementrèglement d'intérêt现金支取 cash withdrawretrait en espèces中国银行的流水清单RBS流水查询RBS Transaction inquiry enquête de transaction 终端 terminalTerminal柜员 tellercaissier交易码 transaction codeCode de transaction工作站 workstationPoste de travail页数 pagination / paginal number / page numberpagination起息日 value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent主管 chief manager / executive Administrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。

中英文财务报表对照

---------------------------------------------------------------最新资料推荐------------------------------------------------------中英文财务报表对照中英文财务报表对照摘自《首席财务官》 2008 年 12 月 11日一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable1 / 8预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资Long-term investment 长期股权投资Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment 长期投资合计 Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：---------------------------------------------------------------最新资料推荐------------------------------------------------------ 累计折旧 Less: Accumulated Depreciation 固定资产净值Net bal 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBV of fixed assets 工程物资 Material holds for construction of fixed assets 在建工程Construction in progress 减：在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress 固定资产清理 Fixed assets to be disposed of 固定资产合计Total fixed assets 无形资产及其他资产Other assets Intangible assets 无形资产 Intangible assets 减：无形资产减值准备 Less: Impairment for intangible assets 无形资产净额 Net bal of intangible assets 长期待摊费用Long-term deferred expense 融资租赁未担保余值 Finance lease Unguaranteed residual values 融资租赁应收融资租赁款Finance lease Receivables 其他长期资产Other non-current assets 无形及其他长期资产合计 Total other assets intangible assets 递延税项 Deferred Tax 递延税款借项 Deferred Tax assets 资产总计 Total assets 负债及所有者(或股东)权益 Liability Equity 流动负债 Current liability 短期借款 Short-term loans 应付票据 Notes3 / 8payable 应付账款 Accounts payable 已结算尚未完工款预收账款 Advance from customers 应付工资 Payroll payable 应付福利费Welfare payable 应付股利Dividend payable 应交税金Taxes payable 其他应交款Other fees payable 其他应付款 Other payable 预提费用 Accrued Expense 预计负债 Provision 递延收益 Deferred Revenue 一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability 流动负债合计 Total current liability 长期负债Long-term liability 长期借款Long-term loans 应付债券 Bonds payable 长期应付款Long-term payable 专项应付款 Grants Subsidies received 其他长期负债 Other long-term liability 长期负债合计 Total long-term liability 递延税项 Deferred Tax 递延税款贷项Deferred Tax liabilities 负债合计 Total liability 少数股东权益 Minority interests 所有者权益(或股东权益) Owners Equity 实收资本(或股本) Paid in capital 减;已归还投资Less: Capital redemption 实收资本(或股本)净额 Net bal of Paid in capital 资本公积 Capital Reserves 盈余公积Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未确认投资损失Unrealised investment losses 未分配利润 Retained profits after appropriation 其中：---------------------------------------------------------------最新资料推荐------------------------------------------------------ 本年利润 Include: Profits for the year 外币报表折算差额Translation reserve 所有者(或股东)权益合计Total Equity 负债及所有者(或股东)权益合计Total Liability Equity 三、利润及利润分配表 Income statement and profit appropriation 一、主营业务收入 Revenue 减：主营业务成本 Less: Cost of Sales 主营业务税金及附加Sales Tax 二、主营业务利润(亏损以填列) Gross Profit ( - means loss) 加：其他业务收入 Add: Other operating income 减：其他业务支出 Less: Other operating expense 减：营业费用 Selling Distribution expense 管理费用 GA expense 财务费用 Finance expense 三、营业利润(亏损以填列) Profit from operation ( - means loss) 加：投资收益(亏损以填列) Add: Investment income 补贴收入Subsidy Income 营业外收入 Non-operating income 减：营业外支出 Less: Non-operating expense 四、利润总额(亏损总额以填列) Profit before Tax 减：所得税 Less: Income tax 少数股东损益 Minority interest 加：未确认投资损失 Add: Unrealised investment losses 五、净利润(净亏损以填列) Net profit ( - means loss) 加：5 / 8年初未分配利润 Add: Retained profits 其他转入 Other transfer-in 六、可供分配的利润Profit available for distribution( - means loss) 减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund 提取职工奖励及福利基金Appropriation of staff incentive and welfare fund 提取储备基金Appropriation of reserve fund 提取企业发展基金Appropriation of enterprise expansion fund 利润归还投资Capital redemption 七、可供投资者分配的利润Profit available for owners distribution 减：应付优先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary shares dividend 转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after appropriation 补充资料：Supplementary Information: 1. 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2. 自然灾害发生损失Losses from natural disaster 3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies 4.---------------------------------------------------------------最新资料推荐------------------------------------------------------会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates 5. 债务重组损失 Losses from debt restructuring 中英文对照利润表利润表 Income Statement 编制单位：年月 Prepared by: Month: year: Monetary unit: RMB yuan 项目行次本月数本年累计数 Item Line No ． Current month Current year cumulative 一、主营业务收 1 Ⅰ ． Revenue from main operations 减：主营业各成本 4 Less ：Cost of main operations 主营业务税金及附加 5 Taxes and surcharge for main operations 二、主营业务利润 ( 亏损以 -号填列) 10 Ⅱ． Profit/Loss from main operations 加：其他业务利润 ( 亏损以 - 号填列 ) 11 Add ：Profit/Loss from other operations 减：营业费用 14 Less ：Operating expenses 管理费用15 General and administrative expenses 财务费用 16 Financial expenses 三、营业利润 (( 亏损以 - 号填列) 18 Ⅲ． Operating profit/loss 加：投资收益 ( 亏损以 - 号填列 ) 19 Add ：Investment income/losses 补贴收入 22 Revenue from7 / 8subsidies 营业外收入 23 Non-operating revenue 减：营业外支出 25 Less ：Non-operating expenditures 四、利润总额 ( 亏损以 - 号填列) 27 Ⅳ． Income/Loss before tax 减：所得税 28 Less ：Income tax 五、净利润 ( 亏损以 - 号填列 ) 30 V ． Net income/loss 补充资料 Supplementary information: 项目本年累计数上年实际数 Item Current year cumulative Prior year actual1．出售、处置部门或被投资单位所得收益Gain on sale and disposal of a department or an invested enterprise 2 ．自然灾害发生的损失 Losses arising from natural disasters 3. 会计政策变更增加 ( 或减少 ) 利润总额Increase ／ decrease in income before tax due to a change in accounting policy 4. 会计估计变更增加 ( 或减少 ) 利润总额Increase/decrease in income before tax due to a change in accountingestimate 5 ．债务重组损失 Losses arising from debt restructurings 6 ．其他 Others。