财务报表英文翻译大全
财务报表中英文对照
工程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 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 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固定资产改进支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储藏物资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工程ITEM短期借款Short-term loans对付票款Notes payable对付帐款Accounts payab1e预收帐款Advances from customers对付工资Accrued payroll对付福利费Welfare payable对付利润(股利) Profits payable应交税金Taxes payable其他应交款Other payable to government其他对付款Other creditors预提费用Provision for expenses估计负债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对付债券Bonds payable长期对付款long-term accounts payable专项对付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储藏资金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赢余公积surplus reserve其中:法定赢余公积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未分配利润外币报表折算差额所有者权益合计Retained earningsConverted difference in Foreign Currency Statements Total shareholder"s equity负债及所有者权益总计 Total Liabilities&Equity工程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产品销售本钱Cost of sales其中：出口产品销售本钱Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses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工程流量从经营活动：ItemsFlows from Operating Activities:01 〕所收到的现金从销售货物或者提供劳务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效劳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 activitiesFlows 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,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflows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 〕的现金归还债务所支付的44 〕现金支付的费用，对任何融资活动45 〕支付现金，分配股利或者利润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的外汇汇率变动对现金增加现金和现金等价物1.投资活动和筹资活动，不参预现金收款和付款Cash 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 activitiesFlows 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 capital 51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activitiesof Foreign Exchange Rate Changes on CashIncrease in Cash and Cash Equivalentsand Financing Activities that do not Involve in Cash Receipts and Payments56 〕归还债务的转让固定资产57 〕归还债务的转移投资58 〕投资在形成固定资产59 〕归还债务的转移库存量净利润现金流量从经营活动62 〕净利润63 〕补充规定的坏帐或者不良债务注销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〔或者减：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〔或者减：收益〕70 〕 defered 税收抵免〔或者减：借记卡〕71 〕减少存货〔或者减：增加〕72 〕减少经营性应收〔或者减：增加〕73 〕增加的经营对付账款〔或者减：减少〕74 〕净支付的增值税〔或者减：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，在此期限完毕77 〕减：现金期开场78 〕加：现金等价物在此期限完毕79 〕减：现金等价物期开场80 〕，净增加现金和现金等价物56)Repayment of debts by the transfer of fixed assets57)Repayment of debtsby the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories 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。
财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)
资产负债表Balance Sheet编制单位: ______年______月________日单位: 元第 1 页共21 页第 2 页共21 页第 3 页共21 页利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元第17 页共21 页第18 页共21 页分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元第19 页共21 页信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee第20 页共21 页押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润第21 页共21 页。
财务报表（翻译词汇）
Bilan 资产负债表compte de résultat 损益表Annex附表CA （chiffre d'affaires）营业额Rentabilité收益能力Solvabilité偿债能力Flexibilité灵活性ETE 净利EBE 毛利stock MP 库存原材料stock PF 库存产成品charges 费用produits 产出BFR 营运资金需求量Décaissement 现金流出Encaissement 现金流入CAF 自有资金能力Clients 应受账款fournisseurs 应付帐款remboursem 本金intérêts 利息emprunts 借款capital 资本Amortissement de IT 固定资产折旧Charges de personnel 人员费用Dotations aux amortissement 分摊折旧investissement 投资débit 借crédit 贷tableau des flux de trésorerie 现金流量表tableau de financements 财务状况表ACTIF 资产PASSIF 负债Fonds d'origine propre 自有原始资金Rapport à nouveau 结转上年余额Dettes financières 银行借款Immobilisations 固定资产原值Disponibilités 可使用的资金Fonds empruntés 负债总额NET 净利brut 毛利doit 借方avoir 贷方Grand livre 总帐PCEA （produits de cession d'élément d'actif ）：转让资产收入Reserves 资本公积金Avis de DEBIT 银行扣款单Avis de CREDIT 银行进款单Réduction （Rabais，remise，ristourne ，escompte ）折扣Réduction àcaractère commercial 商业折扣Réduction àcaractère financier 现金折扣Journal 日记帐TVA （taxe àla valeur ajoutée ）增值税TVA collectée 消项税额TVA déductible 进项税额TVA à payer 应交税金capitaux propres，所有者权益ACTIFS ：资产ACTIF CIRCULANT ：流动资产ACTIF IMMOBILISE ：不动产AGENCEMENTS, AMENAGEMENTS ：装配、装饰费用，维修设备APPROVISIONNEMENTS ：原材料BESOIN EN FONDS DE ROULEMENT ：流动资金BILAN COMPTABLE ：财务资产负债表BILAN FINANCIER ：管理分析资产负债表CAPACITE D’AUTOFINANCEMENT ：自主融资能力CAPACITE D’ENDETTEMENT ：负债能力CAPACITE DE REMBOURSEMENT ：偿债能力CAPITAL SOUSCRIT -APPELE NON VERSE ：认缴未支付的资本CAPITAUX PROPRES ：所有者权益CHARGES CO NSTATEES D’AVANCE ：待摊费用CHARGES A REPARTIR SUR PLUSIEURS EXERCICES：长期待摊费用CHIFFRE D’AFFAIRES ：营业额COMPTES DE REGULARISATION ：调整账户CONCOURS BANCAIRES COURANTS ：负银行存款（相当于短期借款）CREDIT -BAIL ：租赁DEPOTS ET CAUTIONNEMENTS VERSES ：担保金DETTES PROVISIONNEES OU CHARGES A PAYER ：预提费用ECART DE REEVALUATION ：重估价差ECART DE CONVERSION ：外币兑换差EFFETS A L’ECAISSEMENT ：票据兑现（encaissement)EFFETS A L’ESCOMPTE ：票价贴现EFFETS A RECEVOIR ：应收票据EFFETS A PAYER ：应付票据EFFETS ESCOMPTES NON ECHUS ：未到期的贴现票据EMPRUNTS ET DETTES AUPRES DES ETABLISSEMENTS DE CREDIT ：向金融机构的借款EMPRUNT OBLIGATOIRE CONVERTIBLE ：可转换债券ESCOMPTE ：贴现ESCOMPTE DE REGLEMENT ：贴现清偿EXCEDENT BRUT D’EXPLOITATION (E.B.E.) ：经营利润EXCEDENT DE TRESORERIE D’EXPLOITATION (E.T.E..) ：营运现金盈余FONDS COMMERCIAL ：商誉FONDS DE ROULEMENT ：营运资本FRAIS D’ETABLISSEMENT ：开办费FRAIS DE RECHERCHE ET DE DEVELOPPEMENT ：研发费用IMMOBILISATIONS (non financières) ：不动产IMMOBILISATIONS CORPORELLES ：固定资产IMMOBILISATIONS FINANCIERES :：金融资产IMMOBILISATIONS INCORPORELLES ：无形资产MARGE COMMERCIALE ：商业利润MARGE BR UTE D’AUTOFINANCEMENT ：税前自主融资余额MATIERES CONSOMMABLES (et fournitures) ：易耗品PARTICIPATION ：长期投资PARTICIPATION DES SALARIES ：职工持有的股份PASSIFS ：负债PLAN D’AMORTISSEMENT ：折旧表PRIMES D’EMISSION, DE FUSION ET D’APPORT：合并溢价PRODUCTION IMMOBILISEE ：不动产生产变动PRODUCTION STOCKEE ：自产存货变动PRODUCTION VENDUE ：服务收入PRODUITS CONSTATES D’AVANCE ：待摊收入PRODUITS A RECEVOIR ：预提收入PROVISIONS POUR DEPRECIATION ：资产减值PROVISIONS POUR RISQUES ET CHARGES ：预计负债PROVISIONS REGLEMENTEES ：（中国无此账户）按税法应计提费用RABAIS, REMISES, RISTOURNES ：销售折扣、销售退回RENTABILITE FINANCIERE ：投资盈利RENTABILITE ECONOMIQUE ：经济盈利REPORT A NOUVEAU BENEFICIAIRE ：未分配利润（盈利）REPORT A NOUVEAU DEFICITAIRE ：未分配利润（亏损）RESERVES ：资本公积RESULTAT D’EXPLOITATION ：营业利润RESULTAT EXCEPTIONNEL ：营业外收支RESULTAT FINANCIER ：投资收益SITUATION NETTE ：净资产SOLDES INTERMEDIAIRES DE GESTION ：利润分析SOLVABILITE ：偿付能力STOCKS ：存货SUBVENTIONS D’EXPLOITATION ：补助金（一般与购买固定资产有关）TABLEAU DE FINANCEMENT ：融资表TEMPS D’ECOULEMENT：TITRES DE PARTICIPATION ：长期股权投资TRESORERIE NETTE ：净现金VALEUR AJOUTEE ：增值额VALEURS MOBILIERES DE PLACEMENT ：短期投资VARIATION DES STOCKS ：存货变动BFRE 营运活动流动资金需求ETE 营运活动产生的现金盈余Flux de tresorerie 现金流（现金流量表）CAF 自融资能力。
财务报表英文翻译
资产负债表（一）一、资产ASSETS流动资产：CURRENT ASSETS货币资金Cash and cash equivalents结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivables买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw materials库存商品（产成品）Finished goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets其中：内部银行Including：In-house bank流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产（固定资产原价）Fixed assets（Original value of fixed assets）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Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement 应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基Including：Bonus and welfare fund for staff and workers应交税费Taxes and surcharges payable其中：应交税金Including：Taxes payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities其中：内部银行Including：In-house bank流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Estimated Liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities其中：特准储备基金Including：Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY（or shareholders' equity）实收资本（或股本）Paid-up capital（or share 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 capital减：已归还投资Less：Investment returned实收资本净额Net paid-up capital资本公积Capital reserves减：库存股Treasury stock专项储备Special reserves盈余公积Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment一般风险准备Provision for normal risks未分配利润Retained earnings/Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益Minority shareholders' equity (B/S)所有者权益合计TOTAL OWNERS' EQUITY负债和所有者权益总计TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表（二）一、资产ASSETS流动资产: CURRENT ASSETS货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Consumbles一年内到期的非流动资产Non-current assets maturing/due within one year 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）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Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables应交税费Taxes and surcharges payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本Collateral capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入Overall sales/Overall income其中：营业收入Including: Sales/Income from operations/Income from operations 其中：主营业务收入Sales/Income from main business/Income from main business 其他业务收入Sales/Income from other business/Income from other business 利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中：营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values 投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company 少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表（都要校对一下）一、经营活动产生的现金流量Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增加额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Interest, handling charges and commissions received拆入资金净增加额Net increase in funds deposit回购业务资金净增加额Net increase in repurchasement business funds收到的税费返还Receipts of tax refunds收到其他与经营活动有关的现金Other cash received relating to operating activities 其中：企业内部银行收到的现金Including: Cash received by in-house bank经营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金Payments of claims for original insurance contracts支付利息、手续费及佣金的现金Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees支付的各项税费Payments of all types of taxes支付其他与经营活动有关的现金Other cash payments relating to operating activities经营活动现金流出小计Sub-total of cash outflows from operating activities经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量：Cash flows from investing activities收回投资收到的现金Cash received from disposals and withdraw on investment取得投资收益收到的现金Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额Net cash received from disposals of subsidiariesand other business units收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计Sub-total of cash outflows from investing activities投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计Sub-total of cash outflows from financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period本月实际Actual for this month去年同期The corresponding period of last year本年累计Accumulative total for this year 行次Line金额Amount项目Item。
财务三大报表中英互译
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。
财务报表英文翻译
资产负债表（一）一、资产ASSETS流动资产：CURRENT ASSETS货币资金Cash and cash equivalents结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivables买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw materials库存商品（产成品）Finished goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets其中：内部银行Including：In-house bank流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产（固定资产原价）Fixed assets（Original value of fixed assets）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Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement 应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基Including：Bonus and welfare fund for staff and workers应交税费Taxes and surcharges payable其中：应交税金Including：Taxes payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities其中：内部银行Including：In-house bank流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Estimated Liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities其中：特准储备基金Including：Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY（or shareholders' equity）实收资本（或股本）Paid-up capital（or share 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 capital减：已归还投资Less：Investment returned实收资本净额Net paid-up capital资本公积Capital reserves减：库存股Treasury stock专项储备Special reserves盈余公积Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment一般风险准备Provision for normal risks未分配利润Retained earnings/Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益Minority shareholders' equity (B/S)所有者权益合计TOTAL OWNERS' EQUITY负债和所有者权益总计TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表（二）一、资产ASSETS流动资产: CURRENT ASSETS货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Consumbles一年内到期的非流动资产Non-current assets maturing/due within one year 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）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Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables应交税费Taxes and surcharges payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本Collateral capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入Overall sales/Overall income其中：营业收入Including: Sales/Income from operations/Income from operations 其中：主营业务收入Sales/Income from main business/Income from main business 其他业务收入Sales/Income from other business/Income from other business 利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中：营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values 投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company 少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表（都要校对一下）一、经营活动产生的现金流量Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增加额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Interest, handling charges and commissions received拆入资金净增加额Net increase in funds deposit回购业务资金净增加额Net increase in repurchasement business funds收到的税费返还Receipts of tax refunds收到其他与经营活动有关的现金Other cash received relating to operating activities 其中：企业内部银行收到的现金Including: Cash received by in-house bank经营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金Payments of claims for original insurance contracts支付利息、手续费及佣金的现金Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees支付的各项税费Payments of all types of taxes支付其他与经营活动有关的现金Other cash payments relating to operating activities经营活动现金流出小计Sub-total of cash outflows from operating activities经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量：Cash flows from investing activities收回投资收到的现金Cash received from disposals and withdraw on investment取得投资收益收到的现金Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额Net cash received from disposals of subsidiariesand other business units收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计Sub-total of cash outflows from investing activities投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计Sub-total of cash outflows from financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period本月实际Actual for this month去年同期The corresponding period of last year本年累计Accumulative total for this year行次Line金额Amount项目Item。
财务报表词汇-中英对照
. Total current liabilities 非流动负债： Non-current liabilities: 长期借款 Long-term loans 应付债券 Bonds payable 其中：优先股 Incl.: Preferred stock 永续债 Perpetual capital securities 长期应付款 Long-term payables 长期应付职工薪酬 Long-term payroll payable 专项应付款 Special accounts payable 预计负债 Estimated liabilities 递延收益 Deferred income 递延所得税负债 Deferred income tax liabilities 其他非流动负债 Other non-current liabilities 非流动负债合计 Total non-current liabilities 负债合计 Total liabilities 所有者权益： Owner's equity: 股本 Capital stock 其他权益工具 Other equity instruments 其中：优先股 Incl.: Preferred stock 永续债 Perpetual capital securities 资本公积 Capital reserve 减：库存股 Less: Treasury share 其他综合收益 Other comprehensive income 专项储备 Special reserve 盈余公积 Surplus reserve 一般风险准备 General risk preparation 未分配利润 . 292,465,187.40 254,438,787.61 17,969,331.07 17,969,331.07 1,062,696.58 1,248,514.49 63,391,195.82 63,889,889.82 644,603,890.25 644,603,890.25 499,983,108.00 500,481,802.00 836,879,016.94 765,543,346.68 6,378,937.32 7,319,437.32 6,378,937.32 6,269,437.32 1,050,000.00
财务报表英文对照词汇
财务报表英文对照词汇下面是一些财务报表中常见的中英文对照词汇：1.资产（Assets）2.负债（Liabilities）3.所有者权益（Owner's Equity）4.收入（Revenue）5.成本（Cost）6.毛利润（Gross Profit）7.费用（Expenses）8.利润（Profit）9.净利润（Net Profit）10.经营活动现金流量（Operating Cash Flow）11.投资活动现金流量（Investing Cash Flow）12.融资活动现金流量（Financing Cash Flow）13.财务状况表（Balance Sheet）14.损益表（Income Statement）15.现金流量表（Cash Flow Statement）16.资产负债表（Statement of Financial Position）17.营业利润（Operating Profit）18.利润和损失表（Profit and Loss Statement）19.股东权益变动表（Statement of Changes in Equity）20.非经常性损益（Non-recurring Items）21.应收账款（Accounts Receivable）22.应付账款（Accounts Payable）23.长期负债（Long-Term Liabilities）24.固定资产（Fixed Assets）25.流动资产（Current Assets）26.流动负债（Current Liabilities）27.存货（Inventory）28.递延所得税（Deferred Income Tax）29.净资产（Net Assets）30.净现金流（Net Cash Flow）31.每股收益（Earnings per Share）32.总资产周转率（Total Asset Turnover）33.负债比率（Debt Ratio）34.利润率（Profit Margin）35.应收账款周转率（Accounts Receivable Turnover）36.现金比率（Cash Ratio）37.存货周转率（Inventory Turnover）38.财务杠杆（Financial Leverage）39.自由现金流（Free Cash Flow）40.经营性利润（Operating Income）请注意，这只是其中一些常见的财务报表术语，具体的报表和词汇可能会因公司、国家或行业而有所不同。
财务报表大全(中英文对照版)
LINENO
YEAR
YEAR
LIABLITIES AND OWNER'EQUITY
行次及所 LINE NO
年初数所有者 AT BEG OF YEAR
流动资产
CURRENT ASSETS EQUI
流动负债:
CURRENT LIABILITIES
现金
Cash on handIT
1
短期借款
Short term loansS
42
银行存款
Cash in bankloan
2
应付票据
Notes payableansS
43
有价债券
Marketable securities
4
应收票据
Notes receivableetie
5
应收帐款
Accounts receivablees
财务报表英文翻译
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。
中英文财务报表词汇
中英文财务报表词汇一、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 policies 4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失Losses from debt restructuring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。
财务报表英文翻译
资产负债表（一）一、资产ASSETS流动资产：CURRENT ASSETS货币资金Cash and cash equivalents结算备付金Provision of settlement fund拆出资金Funds lent交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收保费Insurance premiums receivable应收分保账款Cession premiums receivable应收分保合同准备金Provision of cession receivable应收利息Interests receivable其他应收款Other receivables买入返售金融资产Recoursable financial assets acquired存货Inventories其中：原材料Raw materials库存商品（产成品）Finished goods一年内到期的非流动资产Non-current assets maturing within one year其他流动资产Other current assets其中：内部银行Including：In-house bank流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS发放贷款及垫款Loans and payments可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment real estates固定资产（固定资产原价）Fixed assets（Original value of fixed assets）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Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets其中：特准储备物资Including：Physical assets reserve specifically authorized非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings向中央银行借款Borrowings from central bank吸收存款及同业存放Deposits from customers and interbank拆入资金Deposit funds交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance卖出回购金融资产款Funds from sales of financial assets with repurchasement agreement 应付手续费及佣金Handling charges and commissions payable应付职工薪酬Employee benefits payable其中：应付工资Including：Wages payable应付福利费Welfare payable其中：职工奖励及福利基Including：Bonus and welfare fund for staff and workers应交税费Taxes and surcharges payable其中：应交税金Including：Taxes payable应付利息Interests payable应付股利Dividends payable其他应付款Other payables应付分保账款Cession insurance premiums payable保险合同准备金Provision for insurance contracts代理买卖证券款Funds received as agent of stock exchange代理承销证券款Funds received as stock underwrite一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities其中：内部银行Including：In-house bank流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Estimated Liabilities递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities其中：特准储备基金Including：Authorized reserve fund非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY（or shareholders' equity）实收资本（或股本）Paid-up capital（or share 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 capital减：已归还投资Less：Investment returned实收资本净额Net paid-up capital资本公积Capital reserves减：库存股Treasury stock专项储备Special reserves盈余公积Surplus reserves其中：法定公积金Statutory surplus reserve任意公积金Other surplus reserve储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profits capitalized on return of investment一般风险准备Provision for normal risks未分配利润Retained earnings/Undistributed profits外币报表折算差额Exchange differences on translating foreign operations归属于母公司所有者权益合计Total equity attributable to the shareholders of parent companyTotal equity attributable to the shareholders of parent company少数股东权益Minority shareholders' equity (B/S)所有者权益合计TOTAL OWNERS' EQUITY负债和所有者权益总计TOTAL LIABILITIES AND OWNERS' EQUITY资产负债表（二）一、资产ASSETS流动资产: CURRENT ASSETS货币资金Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable减：坏帐准备Less：Provision for bad debts预付款项Advances to suppliers应收股利Dividends receivable其他应收款Other receivables存货Inventories其中：原材料Including：Raw materials库存成品及商品Inventory of finished goods低值易耗品Consumbles一年内到期的非流动资产Non-current assets maturing/due within one year 其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产（固定资产原价）Fixed assets（Original value of fixed assets）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Reserve for fixed assets impairment 固定资产净额Net fixed assets在建工程Construction in progress工程物资Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产Oil and natural gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计TOTAL NON-CURRENT ASSETS资产总计TOTAL ASSETS二、负债LIABILITIES流动负债：CURRENT LIABILITIES短期借款Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据Notes payable应付账款Accounts payable预收款项Payments received in advance应付职工薪酬Employee benefits payable/Staff remuneration payables应交税费Taxes and surcharges payable应付股利Dividends payable其他应付款Other payables一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债Other current liabilities流动负债合计TOTAL CURRENT LIABILITIES非流动负债：NON-CURRENT LIABILITIES长期借款Long-term borrowings应付债券Debt securities issued长期应付款Long-term payables专项应付款Specific item payable预计负债Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计TOTAL NON-CURRENT LIABILITIES负债合计TOTAL LIABILITIES三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)实收资本（或股本）Paid-up capital (or share capital)其中：国家资本National capital集体资本Collateral capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减：库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益（或股东权益）合计TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)负债和所有者权益（或股东权益）总计TOTAL LIABILITIES AND OWNERS' EQUITY利润表一、营业总收入Overall sales/Overall income其中：营业收入Including: Sales/Income from operations/Income from operations 其中：主营业务收入Sales/Income from main business/Income from main business 其他业务收入Sales/Income from other business/Income from other business 利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中：营业成本Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中：业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中：利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values 投资收益（损失以“－”号填列）Investment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions三、营业利润（亏损以“－”号填列）Profit from operations加：营业外收入Plus: Non-operating profit其中：非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中：非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额（亏损总额以“－”号填列）Profit before tax加：应弥补亏损Loss to cover减：所得税费用Less: Income tax expenses五、净利润（净亏损以“－”号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company 少数股东损益Minority interest income六、每股收益：Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表（都要校对一下）一、经营活动产生的现金流量Cash flows from operating activities销售商品、提供劳务收到的现金Cash received from the sales of goods and the rendering of services客户存款和同业存放款项净增加额Net increase in deposits from customers and placements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from other financial institutions收到原保险合同保费取得的现金Cash premiums received on original insurance contracts收到再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增加额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Interest, handling charges and commissions received拆入资金净增加额Net increase in funds deposit回购业务资金净增加额Net increase in repurchasement business funds收到的税费返还Receipts of tax refunds收到其他与经营活动有关的现金Other cash received relating to operating activities 其中：企业内部银行收到的现金Including: Cash received by in-house bank经营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额Net increase in deposits with centre bank and interbank支付原保险合同赔付款项的现金Payments of claims for original insurance contracts支付利息、手续费及佣金的现金Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees支付的各项税费Payments of all types of taxes支付其他与经营活动有关的现金Other cash payments relating to operating activities经营活动现金流出小计Sub-total of cash outflows from operating activities经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量：Cash flows from investing activities收回投资收到的现金Cash received from disposals and withdraw on investment取得投资收益收到的现金Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置子公司及其他营业单位收到的现金净额Net cash received from disposals of subsidiariesand other business units收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investing activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions of subsidiaries and other business units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计Sub-total of cash outflows from investing activities投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量Cash flows from financing activities吸收投资所收到的现金Cash received from investors in making investment in the enterprise其中：子公司吸收少数股东投资收到的现金Including:Cash received from issuing shares of minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计Sub-total of cash outflows from financing activities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends or profits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加：期初现金及现金等价物余额Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period本月实际Actual for this month去年同期The corresponding period of last year本年累计Accumulative total for this year 行次Line金额Amount项目Item。
财务报表词汇中英对照
Net payment for insurance claims 提取保险合同准备金净额
Net amount of insurance contract reserve 保单红利支出
Policyholder dividend expense 分保费用
Reinsurance expense 营业税金及附加
Financial expenses 资产减值损失 Assets impairment loss 加：公允价值变动收益（损失以“－”号填列） Plus: income from fair value variation ("-" for loss) 投资收益（损失以“－”号填列） Income from investment ("-" for loss) 其中：对联营企业和合营企业 的投资收益
254,943,
149,509,
3,300, 1,245,429,
5,562, 1,084,481,
128,324,
177,274,
226,486, 2,432,
114,318, 5,983,
217,239, 2,508,
117,356, 5,983,
32,619,
541,598, 4,063, 7,029,
本期发生额 Current period
214,629,
214,629,
单位：元 Unit: Yuan 上期发生额 Prior period
87,116,
87,116,
173,080, 63,055,
84,672, 34,682,
1,757, 42,838, 64,692, 1,445,
771, 19,936, 27,699, 1,178,
常见财务报告英语词汇
常见财务报告英语词汇以下是一些常见财务报告中常用的英语词汇及其翻译：1. 资产负债表 - Balance Sheet- 活动资产 - Current Assets- 长期资产 - Long-term Assets- 流动负债 - Current Liabilities- 长期负债 - Long-term Liabilities- 所有者权益 - Owner's Equity- 销售收入 - Revenue- 销售成本 - Cost of Goods Sold- 毛利润 - Gross Profit- 营业费用 - Operating Expenses- 税前利润 - Profit Before Tax- 税后利润 - Profit After Tax3. 现金流量表 - Cash Flow Statement- 经营活动现金流 - Cash Flow from Operating Activities- 投资活动现金流 - Cash Flow from Investing Activities- 筹资活动现金流 - Cash Flow from Financing Activities- 净现金流 - Net Cash Flow4. 财务分析 - Financial Analysis- 盈利能力 - Profitability- 偿债能力 - Solvency- 运营能力 - Operating Capability- 现金流量 - Cash Flow5. 重要财务指标 - Key Financial Ratios- 资产负债率 - Debt to Equity Ratio- 流动比率 - Current Ratio- 速动比率 - Quick Ratio- 营业利润率 - Operating Profit Margin- 净利润率 - Net Profit Margin这些词汇是财务报告中常见且重要的词汇，理解并正确运用它们对于分析和解读财务报告非常有帮助。
财务报表英文翻译大全
《财务报表英文翻译大全》摘要：编制单位: ______年______月________日单位: 元 Prepared by: Month:_______Date:_______Year Monetary unit:_______ 资产 Assets 行次Line No. 年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东权益) Liabilities Owners’ (Stockholders’) equity 行次 Line No. 年初数 Beg. balance 期末数 End. balance 流动资产: Current assets 流动负债Current liabilities 货币资金 Monetary funds 1 .38 .45 短期借款 Short-term loans 短期投资 Short-term investment 2 应付票据 Notes payable 应收票据 Notes receivable 3 .68 .00 应付账款 Accounts payable 应收股利 Dividend receivable 4 预收账款 Advances from customers 应收利息 Interest receivable 5 应付工资 Accrued payroll 应收账款 Accounts receivable 6 .57 .05 应付福利费 Welfare expenses payable 其他应收款 Other receivable 7 .88 .07 应付股利 Dividend payable 预付账款 Advances to suppliers 8 .42 .29 应交税金 Taxes payable 应收补贴款 Subsidies receivable 9 其他应交款 Other payables 存货 Inventories 10 .93 .50 其他应付款 Other amounts payable 待摊费用 Prepaid expenses 11 .06 49722.24 预提费用 Accrued expenses 一年内到期的长期债权投资 Long-term debt investment due within a year 21 预计负债 Estimated liabilities 其他流动资产 Other current assets 24 一年内到期的长期负债 Long-term liabilities due within a year 流动资产合计 Sub-total of current assets 31 .92 .60 其他流动负债 Other current liabilities 长期投资: Long-term investments: 长期股权投资 Long-term equity investment 32 流动负债合计 Sub-total of current liabilities 长期债权投资 Long-term debt investment 34 长期负债： Long-term liabilities 长期投资合计 Sub-total of long term investment 38 长期借款Long-term borrowings 固定资产: Fixed assets: 应付债券 Bonds payable 固定资产原价 Fixed assets-cost39 .08 .52 长期应付款 Long-term payables 减: 累计折旧 Less: Accumulated depreciation 40 .35 .71 专项应付款Special payables 固定资产净值 Fixed assets-NBV 41 .73 .81 其他长期负债 Other long-term liabilities 减: 固定资产减值准备 Less: Provision for impairment of fixed assets 42 .73 .81 长期负债合计 Sub-total of long-term liabilities 固定资产净额 Fixed assets-net 43 .73 .81 递延税项 Deferred taxes 工程物资 Construction materials 44 递延税款贷项 Deferred tax credit 在建工程 Construction in progress 45 负债合计 Total liabilities 固定资产清理 Disposal of fixed assets 46 固定资产合计 Sub-total of fixed assets 50 所有者权益（或股东权益）Owner’s (Stockholders’) equity 无形资产及其他资产 Intangible and other assets 实收资本（或股本） Paid-in capital (or stock) 无形资产 Intangible assets 51 减：已归还投资 Less: Investment returned 长期待摊资产 Long-term prepayment 52 实收资本（或股本）净额 Paid-in capital (or stock) - net 其他长期资产 Other long-term assets 53 资本公积 Capital surplus 无形资产及其他资产合计 Sub-total of intangible and other assets 60 赢余公积 Surplus reserve 其中：法定公益金 Including: Statutory public welfare fund 递延税项: Deferred taxes: 未分配利润Undistributed profit 递延税款借项 Deferred tax debit 61 所有者权益（或股东权益）合计Total owner’s (stockholders’) equity 资产总计 Total assets 67 负债和所有者权益（或股东权益）合计Total liabilities owner’s (stockholders’) equity 利润表 Income Statement 编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan 项目 Item 行次 Line No. 本月数Current month 本年累计数 Current year accumulative 一、主营业务收入 I. Revenue from main operations 减：主营业务成本 Less: Cost of main operations 主营业务税金及附加 Taxes and surcharges for main operations 二、主营业务利润（亏损以“-”填列） II. Profit/Loss from main operations 加：其他业务利润（亏损以“-”填列） Add: Profit/Loss from other operations 减：营业费用 Less: Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 三、营业利润（亏损以“-”填列） III. Operating profit/loss 加：投资收益（亏损以“-”填列） Add: Investment income/losses 补贴收入 Revenue from subsidies 营业外收入Non-operating revenue 减：营业外支出 Less: Non-operating expenditures 四、利润总额（亏损以“-”填列） IV. Income/Loss before tax 减：所得税 Less: Income tax 五、净利润（亏损以“-”填列） V. Net income/loss 补充资料Supplementary information: 项目 Item 本年累计数 Current year cumulative 上年实际数 Prior year actual 1. 出售、处理部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise 2. 自然灾害发生的损失 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 accounting estimate 5. 债务重组损失 Losses arising from debt restructurings 6. 其他 Others 现金流量表 Cash Flow Statement 编制单位：年度单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 行次 Line No. 金额Amount 一、经营活动产生的现金流量 I. Cash flows from operating activities 销售产品、提供劳务收到的现金 Cash received from the sale of goods or rendering of services 收到的税费返还 Refunds of taxes 收到的其他与经营活动有关的现金 Other cash receipts relating to operating activities 现金流入小计 Sub-total of cash inflows 购买商品、接受劳务支付的现金 Cash paid for goods and services 支付给职工及为职工支付的现金 Cash paid to and on behalfof employees 支付的各项税费 Payments of all types of taxes 支付的其他与经营活动有关的现金 Other cash payments relating to operating activities 现金流出小计 Sub-total of cash outflows 经营活动产生的现金流量净额Net cash flows from operating activities 二、投资活动产生的现金流量 II. Cash flows from investing activities 收回投资所收到的现金 Cash received from return of investments 取得投资收益所收到的现金 Cash received from return on investment 处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash received from the sale of fixed assets, intangible assets and other long-term assets 收到的其他与投资活动有关的现金 Other cash receipts relating to investing activities 现金流入小计 Sub-total of cash inflows 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets 投资所支付的现金 Cash paid to acquire investments 支付的其他与投资活动有关的现金 Other cash payment relating to investing activities 现金流出小计 Sub-total of cash outflows 投资活动产生的现金流量净额 Net cash flows from investing activities 三、筹资活动产生的现金流量： III. Cash flows from financing activities: 吸收投资所收到的现金 Cash received from investment by others 借款所收到的现金 Cash received from borrowings 收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities 现金流入小计 Sub-total of cash inflows 偿还债务所支付的现金 Cash payment of amounts borrowed 分配股利、利润或偿付利息所支付的现金 Cash paid for distribution of dividends or profits and for interest expense 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activities 现金流出小计 Sub-total of cash outflows 筹资活动产生的现金流量净额 Net cash flow financing activities 四、汇率变动对现金的影响 IV. Effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 V. Net increase in cash and cash equivalents 补充资料 Supplementary Information 行次 Line No. 金额 Amount 1. 将净利润调节为经营活动现金流量： Reconciliation of net income to cash flows from operating activities 净利润Net income 加：计提的资产减值准备 Add: Provision for impairment of assets 固定资产折旧 Depreciation of fixed assets 无形资产摊销 Amortization of intangible assets 长期待摊费用摊销 Amortization of long-term prepayment 待摊费用减少（减：增加） Decrease in prepaid expense (or deduct: increase) 预提费用增加（减：减少） Increaseof accrued expenses (or deduct: decrease) 处置固定资产、无形资产和其他长期资产的损失（减：收益） Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains) 固定资产报废损失 Losses on scrapping of fixed assets 财务费用 Financial expenses 投资损失（减：收益） Investments losses (or deduct: gains) 递延税款贷项（减：借项） Deferred tax credit (or deduct: debit) 存货的减少（减：增加） Decrease in inventories (or deduct: increase) 经营性应收项目的减少（减：增加） Decrease in operating payables (or deduct: increase) 经营性应收项目的增加（减：减少） Increase in operating payables (or deduct: decrease) 其他 Other经营活动产生的现金流量净额 Net cash flows from operating activities 2. 不涉及现金收支的投资和筹资活动 Investing and financing activities that do not involve cash receipts and payments 债务转化为资本 Conversion of debt into capital 一年内到期的可转换公司债券 Convertible bonds to be expired within one year 融资租入固定资产 Fixed assets under finance lease 3. 现金及现金等价物净增加情况： Net increase in cash and can equivalents 现金的期末余额 Cash at end of period 减：现金的期初余额 Less: Cash at the beginning of the period 加：现金等价物的期末余额 Plus: Cash equivalents at the end of the period 减：现金等价物的期初余额 Less: Cash equivalents at the beginning of the period 现金及现金等价物净增加额 Net increase in cash and cash equivalents 资产减值准备明细表 Statement of Provision for Impairment of Assets 编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 年初余额 Beginning balance 本年增加数 Increase for current year 本年转回数 Reversal for current year 年末余额 Ending balance 一、坏账准备合计 I. Total amounts of bad debts provided 其中：应收账款 Including: Accounts receivable 其他应收款 Other receivables 二、短期投资跌价准备合计 II. Total amounts of short-term investments write-down provided 其中：股票投资 Including: Stock investment 债券投资 Bond investment 三、存货跌价准备合计Ⅲ. Total amounts of inventory written-down provided 其中：库存商品 Including: Goods on hand 原材料 Raw materials 四、长期投资减值准备合计Ⅳ. Total amounts provided for impairment of long-term investments 其中：长期股权投资Including: Long-term equity investment 长期债权投资 Long-term debt investment 五、固定资产减值准备合计Ⅴ. Total amounts provided for impairment of fix ed assets 其中：房屋、建筑物 Including: Buildings and structures 机器设备 Equipment and machinery 六、无形资产减值准备Ⅵ. Provision for impairment of intangible assets 其中：专利权 Including: Patent 商标权 Trade marks 七、在建工程减值准备Ⅶ. Provision for impairment of construction in progress 八、委托贷款减值准备Ⅷ. Provision for impairment of designated loan receivable 注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页资产负债表 Balance Sheet 编制单位: ______年______月________日单位: 元 Prepared by:Month:_______Date:_______Year Monetary unit:_______ 资产 Assets 行次Line No. 年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东权益) Liabilities Owners’ (Stockholders’) equity 行次 Line No. 年初数 Beg. balance 期末数End. balance 流动资产: Current assets 流动负债 Current liabilities 货币资金Monetary funds 1 .38 .45 短期借款 Short-term loans 短期投资 Short-term investment 2 应付票据 Notes payable 应收票据 Notes receivable 3 .68 .00 应付账款 Accounts payable 应收股利 Dividend receivable 4 预收账款 Advances from customers 应收利息 Interest receivable 5 应付工资 Accrued payroll 应收账款 Accounts receivable6 .57 .05 应付福利费 Welfare expenses payable 其他应收款 Other receivable 7 .88 .07 应付股利 Dividend payable 预付账款 Advances to suppliers 8 .42 .29 应交税金 Taxes payable 应收补贴款 Subsidies receivable 9 其他应交款 Other payables 存货Inventories 10 .93 .50 其他应付款 Other amounts payable 待摊费用 Prepaid expenses11 .06 49722.24 预提费用 Accrued expenses 一年内到期的长期债权投资 Long-termdebt investment due within a year 21 预计负债 Estimated liabilities 其他流动资产Other current assets 24 一年内到期的长期负债 Long-term liabilities due within a year 流动资产合计 Sub-total of current assets 31 .92 .60 其他流动负债 Other current liabilities 长期投资: Long-term investments: 长期股权投资 Long-term equity investment 32 流动负债合计 Sub-total of current liabilities 长期债权投资 Long-term debt investment 34 长期负债： Long-term liabilities 长期投资合计 Sub-total of long term investment 38 长期借款 Long-term borrowings 固定资产: Fixed assets: 应付债券 Bonds payable 固定资产原价 Fixed assets-cost 39 .08 .52 长期应付款 Long-term payables 减: 累计折旧 Less: Accumulated depreciation 40 .35 .71 专项应付款 Special payables 固定资产净值 Fixed assets-NBV 41 .73 .81 其他长期负债 Other long-term liabilities 减: 固定资产减值准备 Less: Provision for impairment of fixed assets42 .73 .81 长期负债合计 Sub-total of long-term liabilities 固定资产净额 Fixed assets-net 43 .73 .81 递延税项 Deferred taxes 工程物资 Construction materials 44 递延税款贷项 Deferred tax credit 在建工程 Construction in progress 45 负债合计 Total liabilities 固定资产清理 Disposal of fixed assets 46 固定资产合计 Sub-total offixed assets 50 所有者权益（或股东权益）Owner’s (Stockholders’) equity 无形资产及其他资产 Intangible and other assets 实收资本（或股本） Paid-in capital (or stock) 无形资产 Intangible assets 51 减：已归还投资 Less: Investment returned 长期待摊资产 Long-term prepayment 52 实收资本（或股本）净额 Paid-in capital (or stock) - net 其他长期资产 Other long-term assets 53 资本公积 Capital surplus 无形资产及其他资产合计 Sub-total of intangible and other assets 60 赢余公积 Surplus reserve 其中：法定公益金 Including: Statutory public welfare fund 递延税项: Deferred taxes: 未分配利润 Undistributed profit 递延税款借项 Deferred tax debit 61 所有者权益（或股东权益）合计Total owner’s (stockholders’) equity 资产总计 Total assets 67 负债和所有者权益（或股东权益）合计Total liabilities owner’s (stockholders’) equity 利润表 Income Statement 编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan 项目Item 行次 Line No. 本月数 Current month 本年累计数 Current year accumulative 一、主营业务收入 I. Revenue from main operations 减：主营业务成本 Less: Cost of main operations 主营业务税金及附加 Taxes and surcharges for main operations 二、主营业务利润（亏损以“-”填列） II. Profit/Loss from main operations 加：其他业务利润（亏损以“-”填列） Add: Profit/Loss from other operations 减：营业费用 Less: Operating expenses 管理费用 General and administrative expenses 财务费用Financial expenses 三、营业利润（亏损以“-”填列） III. Operating profit/loss 加：投资收益（亏损以“-”填列） Add: Investment income/losses 补贴收入Revenue from subsidies 营业外收入 Non-operating revenue 减：营业外支出Less: Non-operating expenditures 四、利润总额（亏损以“-”填列） IV. Income/Loss before tax 减：所得税 Less: Income tax 五、净利润（亏损以“-”填列） V. Net income/loss 补充资料Supplementary information: 项目 Item 本年累计数 Current year cumulative 上年实际数 Prior year actual 1. 出售、处理部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise 2. 自然灾害发生的损失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 accounting estimate 5. 债务重组损失 Losses arising from debt restructurings 6. 其他 Others 现金流量表 Cash Flow Statement 编制单位：年度单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 行次 Line No. 金额 Amount 一、经营活动产生的现金流量 I. Cash flows from operating activities 销售产品、提供劳务收到的现金 Cash received from the sale of goods or rendering of services 收到的税费返还 Refunds of taxes 收到的其他与经营活动有关的现金 Other cash receipts relating to operating activities 现金流入小计Sub-total of cash inflows 购买商品、接受劳务支付的现金 Cash paid for goods and services 支付给职工及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Payments of all types of taxes 支付的其他与经营活动有关的现金 Other cash payments relating to operating activities 现金流出小计 Sub-total of cash outflows 经营活动产生的现金流量净额 Net cash flows from operating activities 二、投资活动产生的现金流量 II. Cash flows from investing activities 收回投资所收到的现金Cash received from return of investments 取得投资收益所收到的现金 Cash received from return on investment 处置固定资产、无形资产和其他长期资产所收回的现金净额Net cash received from the sale of fixed assets, intangible assets and other long-term assets 收到的其他与投资活动有关的现金 Other cash receipts relating to investingactivities 现金流入小计 Sub-total of cash inflows 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets 投资所支付的现金 Cash paid to acquire investments 支付的其他与投资活动有关的现金 Other cash payment relating to investing activities 现金流出小计 Sub-total of cash outflows 投资活动产生的现金流量净额 Net cash flows from investing activities 三、筹资活动产生的现金流量： III. Cash flows from financing activities: 吸收投资所收到的现金 Cash received from investment by others 借款所收到的现金 Cash received from borrowings 收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities 现金流入小计 Sub-total of cash inflows 偿还债务所支付的现金 Cash payment of amounts borrowed 分配股利、利润或偿付利息所支付的现金Cash paid for distribution of dividends or profits and for interest expense 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activities 现金流出小计 Sub-total of cash outflows 筹资活动产生的现金流量净额 Net cash flow financing activities 四、汇率变动对现金的影响 IV. Effect of changes in foreign exchange rate on cash 五、现金及现金等价物净增加额 V. Net increase in cash and cash equivalents 补充资料 Supplementary Information 行次 Line No. 金额 Amount 1. 将净利润调节为经营活动现金流量： Reconciliation of net income to cash flows from operating activities 净利润 Net income 加：计提的资产减值准备 Add: Provision for impairment of assets 固定资产折旧 Depreciation of fixed assets 无形资产摊销 Amortization of intangible assets 长期待摊费用摊销 Amortization of long-term prepayment 待摊费用减少（减：增加） Decrease in prepaid expense (or deduct: increase) 预提费用增加（减：减少）Increase of accrued expenses (or deduct: decrease) 处置固定资产、无形资产和其他长期资产的损失（减：收益） Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains) 固定资产报废损失 Losses on scrapping of fixed assets 财务费用 Financial expenses 投资损失（减：收益） Investments losses (or deduct: gains) 递延税款贷项（减：借项） Deferred tax credit (or deduct: debit) 存货的减少（减：增加） Decrease in inventories (or deduct: increase) 经营性应收项目的减少（减：增加） Decrease in operating payables (or deduct: increase) 经营性应收项目的增加（减：减少） Increase in operating payables (or deduct: decrease) 其他Other 经营活动产生的现金流量净额 Net cash flows from operating activities 2. 不涉及现金收支的投资和筹资活动 Investing and financing activities that do not involve cashreceipts and payments 债务转化为资本 Conversion of debt into capital 一年内到期的可转换公司债券 Convertible bonds to be expired within one year 融资租入固定资产Fixed assets under finance lease 3. 现金及现金等价物净增加情况： Net increase in cash and can equivalents 现金的期末余额 Cash at end of period 减：现金的期初余额Less: Cash at the beginning of the period 加：现金等价物的期末余额 Plus: Cash equivalents at the end of the period 减：现金等价物的期初余额 Less: Cash equivalents at the beginning of the period 现金及现金等价物净增加额 Net increase in cash and cash equivalents 资产减值准备明细表 Statement of Provision for Impairment of Assets 编制单位：年度单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan 项目 Item 年初余额 Beginning balance本年增加数 Increase for current year 本年转回数 Reversal for current year 年末余额Ending balance 一、坏账准备合计 I. Total amounts of bad debts provided 其中：应收账款 Including: Accounts receivable 其他应收款 Other receivables 二、短期投资跌价准备合计 II. Total amounts of short-term investments write-down provided 其中：股票投资 Including: Stock investment 债券投资 Bond investment 三、存货跌价准备合计Ⅲ. Total amounts of inventory written-down provided 其中：库存商品Including: Goods on hand 原材料 Raw materials 四、长期投资减值准备合计Ⅳ. Total amounts provided for impairment of long-term investments 其中：长期股权投资 Including: Long-term equity investment 长期债权投资 Long-term debt investment 五、固定资产减值准备合计Ⅴ. Total amounts provided for impairmentof fixed assets 其中：房屋、建筑物 Including: Buildings and structures 机器设备Equipment and machinery 六、无形资产减值准备Ⅵ. Pro vision for impairment of intangible assets 其中：专利权 Including: Patent 商标权 Trade marks 七、在建工程减值准备Ⅶ. Provision for impairment of construction in progress 八、委托贷款减值准备Ⅷ. Provision for impairment of designated loan receivable 注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
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资产负债表
Balance Sheet
编制单位:
______年______月________日单位: 元
Prepared by: Month:_______Date:_______Year Monetary
unit:_______
利润表
Income Statement
编制单位：______年______月________日
单位: 元
Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan
补充资料Supplementary information:
现金流量表
Cash Flow Statement
编制单位：年度单位:
元
Prepared by: Period:_________ Monetary unit: RMB Yuan
Statement of Provision for Impairment of Assets
编制单位：年度单位:
元
Prepared by: Period:_________ Monetary unit: RMB Yuan
注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.
所有者权益（或股东权益）增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity
编制单位：年度单位:
元
Prepared by: Period:_________ Monetary unit: RMB Yuan
VAT Payable Movement Table
编制单位：年度单位:
元
Prepared by: Period:_________ Monetary unit: RMB Yuan
利润分配表
Statement of Profit Distribution
编制单位：年度单位: 元
Prepared by: Period:_________
Monetary unit: RMB Yuan
分部报表（业务分部）
Business Segment Statement
编制单位：年度
单位: 元
Prepared by: Period:_____ Monetary unit: RMB Yuan
分部报表（地区分部）
Geographical Segment Statement
编制单位：年度
单位: 元
Prepared by: Period:_____ Monetary unit: RMB Yuan。