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财务报表(中英文版)

财务报表(中英文版)

标准版的财务报表(中英文版）资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品（库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long—term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment*合并价差Incorporating price difference 长期投资合计Total long—term investment 固定资产原价Fixed assets-cost 减：累计折旧Less：Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中：固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits 资产总计Total Assets 资产负债表（续表）Balance Sheet 项目ITEM 短期借款Short—term loans 应付票款Notes payable 应付帐款Accounts payab1e 预收帐款Advances from customers 应付工资Accrued payro1l 应付福利费Welfare payable 应付利润(股利) Profits payab1e 应交税金Taxes payable 其他应交款Other payable to government 其他应付款Other creditors 预提费用Provision for expenses 预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities 流动负债合计Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable 长期应付款long-term accounts payable 专项应付款Special accounts payable 其他长期负债Other long-term liabilities 其中：特准储备资金Including:Special reserve fund 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit 负债合计Total liabilities＊少数股东权益Minority interests 实收资本(股本）Subscribed Capital 国家资本National capital 集体资本Collective capital 法人资本Legal person”s capital 其中:国有法人资本Including：State—owned legal person”s capital 集体法人资本Collective legal person"s capital 个人资本Personal capital 外商资本Foreign businessmen”s capital 资本公积Capital surplus 盈余公积surplus reserve 其中:法定盈余公积Including:statutory surplus reserve 公益金public welfare fund 补充流动资本Supplermentary current capital＊未确认的投资损失（以“—”号填列）Unaffirmed investment loss 未分配利润Retained earnings 外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder”s equity负债及所有者权益总计Total Liabilities ＆Equity====================================================================利润表INCOME STATEMENT 项目ITEMS 产品销售收入Sales of products 其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax 产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales 产品销售毛利Gross profit on sales 减:销售费用Less：Selling expenses 管理费用General and administrative expenses 财务费用Financial expenses 其中：利息支出(减利息收入）Including：Interest expenses （minusinterest ihcome) 汇兑损失（减汇兑收益)Exchange losses(minus exchange gains）产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：投资收益Add：Income on investment 加:营业外收入Add：Non-operating income 减：营业外支出Less：Non—operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit 减：所得税Less：Income tax 净利润Net profit ==================================================================现金流量表Cash Flows StatementPrepared by:Period: Unit：Items1.Cash Flows from Operating Activities：01）Cash received from sales of goods or rendering of services02）Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08）Sub-total of cash inflows09)Cash paid for goods and services10）Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13）Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18）Sub-total of cash outflows19)Net cash flows from operating activities2。

企业会计准则第33号——合并财务报表-中英对照

企业会计准则第33号——合并财务报表-中英对照

Accounting Standard for Business Enterprises No. 33 - Consolidated financialstatements企业会计准则第33号——合并财务报表Chapter I General Provisions第一章总则Article 1: These Standards are formulated in accordance with the Accounting Standards for Enterprises - Basic Standards for the purpose of regulating the preparation and presentation of consolidated financial statements.第一条为了规范合并财务报表的编制和列报，根据《企业会计准则——基本准则》，制定本准则。

Article 2: ‘consolidated financial statements’ are structural reports about the financial status, business performances and cash flows of the enterprise group formulated by parent companies and subsidiary companies.第二条合并财务报表，是指反映母公司和其全部子公司形成的企业集团整体财务状况、经营成果和现金流量的财务报表。

Parent company means the company has one or more subsidiary companies (or main body).母公司，是指有一个或一个以上子公司的企业（或主体，下同）。

Subsidiary companies mean which are controlled by their parent company.子公司，是指被母公司控制的企业。

新会计准则会计科目中英文对照表

新会计准则会计科目中英文对照表

资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods bystages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income '191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes 三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other commonaccumulation fund'314110 应付普通股股利Common Stock dividends payable '314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit 四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss 收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge 营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

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）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。

新会计准则下中英文对照财务报表

新会计准则下中英文对照财务报表

1. 出售、处置部门或被投资单位所得收益 2. 自然灾害发生的损失 3. 会计政策变更增加(或减少)利润总额 4. 会计估计变更增加(或减少)利润总额 5. 债务重组损失 6. 其他
ITEMS Income from sale of invst. units Less from natural disaster Profit from changes in policy Profit from accounting budget Less from liablities rebuilt Others 复核： 制表：
利 润 表 （INCOME STATEMENT）
编制单位：
项目 一、营业收入 其中：出口业务收入 减：营业成本 其中：出口业务成本 营业税金及附加 销售费用 管理费用 财务费用 资产减值损失 加：公允价值变动收益（损失以“-”号填列） 投资收益（损失以“-”号填列） 其中：对联营企业和合营企业的投资收益 二、营业利润（亏损以“-”号填列 加：营业外收入 减：营业外支出 其中：非流动资产处置净损失 三、利润总额(亏损总额以“－”号填列) 减：所得税费用 四、净利润(净亏损以“－”号填列) 五、每股收益： （一）基本每股收益 （二）稀释每股收益 项 目 Total profit Less: Income tax Net profit 17 18 19 20 21 22 OPERATION PREFIT Add:Nonrevenue receipt Less: Nonoperating expense Turnover Including:Export sales Less: Cost of sales Including:Export cost Business tariff and annex Marketing cost Managing cost Financial cost Loss from asset devaluation Add: Sound value flexible loss and profit Income on investment ITEMS 行次 LINE NO. 01 02 03 04 05 06 07 08 09 10 12 13 14 15 16 本 期 数 CURRENT PERIOD 本年累计数E 上年同期累计数 LAST YEAR CUMULATIVE

(最新)新发布企业会计准则目录、会计科目、财务报表(中英文)

(最新)新发布企业会计准则目录、会计科目、财务报表(中英文)

（最新）新发布企业会计准则目录、会计科目、财务报表(中英文)Change in bank loans新发布企业会计准则目录(中英文对照版)企业会计准则目录Index for Accounting Standards for Business EnterprisesAnnounced February 2006Effective 2007 for Listed Companies1. 企业会计准则---------基本准则(Accounting Standard for Business Enterprises - Basic Standard)2. 企业会计准则第1 号---------存货(Accounting Standard for Business Enterprises No. 1 - Inventories)3. 企业会计准则第2 号---------长期股权投资(Accounting Standard for Business Enterprises No. 2 - Long-term equity investments)4. 企业会计准则第3 号---------投资性房地产(Accounting Standard for Business Enterprises No. 3 - Investment properties)5. 企业会计准则第4 号---------固定资产(Accounting Standard for Business Enterprises No. 4 - Fixed assets)6. 企业会计准则第5 号---------生物资产(Accounting Standard for Business Enterprises No. 5 - Biological assets)7. 企业会计准则第6 号---------无形资产(Accounting Standard for Business Enterprises No. 6 - Intangible assets)8. 企业会计准则第7 号---------非货币性资产交换(Accounting Standard for Business Enterprises No. 7 - Exchange ofnon-monetary assets)9. 企业会计准则第8 号---------资产减值(Accounting Standard for Business Enterprises No. 8 - Impairment of assets)10. 企业会计准则第9 号---------职工薪酬(Accounting Standard for Business Enterprises No. 9 – Employee compensation )11. 企业会计准则第10 号--------企业年金基金(Accounting Standard for Business Enterprises No. 10 - Enterprise annuity fund)112. 企业会计准则第11 号--------股份支付(Accounting Standard for Business Enterprises No. 11 - Share-based payment)13. 企业会计准则第12 号--------债务重组(Accounting Standard for Business Enterprises No. 12 - Debt restructurings)14. 企业会计准则第13 号--------或有事项(Accounting Standard for Business Enterprises No. 13 - Contingencies)15. 企业会计准则第14 号--------收入(Accounting Standard for Business Enterprises No. 14 - Revenue)16. 企业会计准则第15 号--------建造合同(Accounting Standard for Business Enterprises No. 15 - Construction contracts)17. 企业会计准则第16 号--------政府补助(Accounting Standard for Business Enterprises No. 16 - Government grants)18. 企业会计准则第17 号--------借款费用(Accounting Standard for Business Enterprises No. 17 - Borrowing costs)19. 企业会计准则第18 号--------所得税(Accounting Standard for Business Enterprises No. 18 - Income taxes)20. 企业会计准则第19 号--------外币折算(Accounting Standard for Business Enterprises No. 19 - Foreign currency translation)21. 企业会计准则第20 号--------企业合并(Accounting Standard for Business Enterprises No. 20 - Business Combinations)22. 企业会计准则第21 号--------租赁(Accounting Standard for Business Enterprises No. 21 - Leases) 23.企业会计准则第22 号--------金融工具确认和计量(Accounting Standard for Business Enterprises No. 22 - Recognition and measurement offinancial instruments)24. 企业会计准则第23 号--------金融资产转移(Accounting Standard for Business Enterprises No. 23 - Transfer of financial assets)25. 企业会计准则第24 号--------套期保值(Accounting Standard for Business Enterprises No. 24 - Hedging)26. 企业会计准则第25 号--------原保险合同(Accounting Standard for Business Enterprises No. 25 - Direct insurance contracts)27. 企业会计准则第26 号--------再保险合同2(Accounting Standard for Business Enterprises No. 26 - Re-insurance contracts)28. 企业会计准则第27 号--------石油天然气开采(Accounting Standard for Business Enterprises No. 27 - Extraction of petroleum andnatural gas)29. 企业会计准则第28 号--------会计政策、会计估计变更和差错更正(Accounting Standard for Business Enterprises No. 28 - Changes in accounting policiesand estimates, and correction of errors)30. 企业会计准则第29 号--------资产负债表日后事项(Accounting Standard for Business Enterprises No. 29 - Events occurring after thebalance sheet date)31. 企业会计准则第30 号--------财务报表列报(Accounting Standard for Business Enterprises No. 30 - Presentation of financialstatements)32. 企业会计准则第31 号--------现金流量表(Accounting Standard for Business Enterprises No. 31 - Cash flow statements)33. 企业会计准则第32 号--------中期财务报告(Accounting Standard for Business Enterprises No. 32 - Interim financial reporting)34. 企业会计准则第33 号--------合并财务报表(Accounting Standard for Business Enterprises No. 33 - Consolidated financialstatements)35. 企业会计准则第34 号--------每股收益(Accounting Standard for Business Enterprises No. 34 - Earnings per share)36. 企业会计准则第35 号--------分部报告(Accounting Standard for Business Enterprises No. 35 - Segment reporting)37. 企业会计准则第36 号--------关联方披露(Accounting Standard for Business Enterprises No. 36 - Related party disclosure)38. 企业会计准则第37 号--------金融工具列报(Accounting Standard for Business Enterprises No. 37 - Presentation of financialinstruments)39. 企业会计准则第38 号--------首次执行企业会计准则(Accounting Standard for Business Enterprises No. 38 - First time adoption ofAccounting Standards for Business Enterprises)3新会计科目表(中英文对照版)一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents 100901 外埠存款Other city Cash in bank 100902 银行本票 Cashier''s cheque 100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits 100906 存出投资款Refundable deposits1101 短期投资 Short-term investments110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments -corporate funds 110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low-value consumption goods 1232 材料成本差异Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis41271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资 Long-term investment1401 长期股权投资 Long-term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long-term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor''s rights investment depreciation reserves 1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备Machinery equipment depreciation reserves 1601 工程物资 Project goods and material160101 专用材料 Special-purpose material160102 专用设备 Special-purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents5非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expenses 1911 待处理财产损溢Wait deal assets loss or income 191101待处理流动资产损溢 Wait deal intangible assets loss or income191102待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short-term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出Changeover withnoldings on VAT 21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax21710109 转出多交增值税 Overpaid VAT changeover 21710110 未交增值税Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable6217106 应交土地增值税 Increment tax on land value payable 217107 应交城市维护建设税 Tax for maintaining and building cities payable 217108 应交房产税 Housing property tax payable 217109 应交土地使用税Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable 2176 其他应交款Other fund in conformity with paying 2181 其他应付款 Other payables 2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value 2211 预计负债Anticipation liabilities长期负债 Long-term Liabilities2301 长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year 2311 应付债券 Bonds payable 231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay 一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付 Long-term account payable over one year 2331 专项应付款 Special payable 一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year 2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paid-up capital实收股本 Paid-up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non-cash donate reserve 311103 股权投资准备 Stock right investment reserves7311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment 利润Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other change over in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds 314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment 314108 应付优先股股利 Preferred Stock dividends payable 314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit8财务报表中英对照一、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 withinone 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 receivable9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 of10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 valuesReceivables 融资租赁——应收融资租赁款 Finance lease –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 year11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 & Equity12三、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 estimates1314。

Cnlejxa_a财务报表中英文

Cnlejxa_a财务报表中英文

、|!_一个人总要走陌生的路，看陌生的风景，听陌生的歌，然后在某个不经意的瞬间，你会发现，原本费尽心机想要忘记的事情真的就这么忘记了..新会计准则下的英文版的会计报表一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Cash and Cash Equivalents短期投资Short-term 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 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year减：短期投资跌价准备Deduct: Falling Price Reserve for Short-term Investment短期投资净额Net Value of Short-term Investment应收票据Notes Receivable应收股利Dividends Receivable应收利息Interest Receivable应收账款Accounts Receivable减：应收账款坏账准备Deduct: Bad Debt Reserve for Accounts Receivable应收账款净额Net V alue of Accounts Receivable其他应收款Other Receivable减：其他应收款坏账准备Deduct: Bad Debt Reserve for Other Receivable其他应收款净额Net Value 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Deduct: Inventory Falling Price Reserve存货净额Net Value 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 Investment on Bonds Due within One Year一年内到期的应收融资租赁款Financial Lease Receivable 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 Investment on Stocks委托贷款Entrusted Loan长期债权投资Long-term Investment on Bonds长期投资合计Total Long-term Investment减：长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Stocks减：长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Bonds减：委托贷款减值准备Deduct: Depreciation Reserve for Entrusted Loan长期投资净额Net Value of Long-term Investment其中：合并价差Include: Cost-Book Value Differentials固定资产Fixed Assets固定资产原值 Original Value of Fixed Asset减：累计折旧Deduct: Accumulated Depreciation固定资产净值Net V alue of Fixed Assets减：固定资产减值准备Deduct: Depreciation Reserve for Fixed Assets固定资产净额Net V alue of Fixed Assets工程物资Project Goods and Material在建工程Construction in Progress减：在建工程减值准备Deduct:Depreciation Reserve for Construction in Progress在建工程净额Net Value of Construction in Progress固定资产清理Disposal of Fixed Assets固定资产合计Total Fixed Assets无形资产及其他资产 Intangible Assets & Other Assets无形资产Intangible Assets减：无形资产减值准备Deduct: Depreciation Reserve for Intangible Assets无形资产净额Net V alue of Intangible Assets长期待摊费用Long-term Deferred Expense融资租赁——未担保余值Financial Lease – Unguaranteed Residual Values融资租赁——应收融资租赁款Financial Lease –Financial Lease Receivable其他长期资产Other Long-term Assets无形及其他长期资产合计Total of Intangible Assets & Other Assets递延税项Deferred Tax递延税款借项Deferred Tax Debits资产总计Total Assets负债及所有者（或股东）权益Liability & Owners’ (Shareholders) 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Unearned Receivable预收账款Deposit Received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 Accrued Liabilities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Special Payable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 Equity所有者权益（或股东权益）Owners’ (Shareholders) Equity实收资本（或股本）Paid-in Capital减；已归还投资Deduct: Investment Returned实收资本（或股本）净额Net Value of Paid-in Capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Legal Public Welfare Fund未确认投资损失Unrealized Investment Losses未分配利润Undistributed Profits其中：本年利润Include: Current Year Profit外币报表折算差额 Converted Difference in Foreign Currency Statements所有者（或股东）权益合计Total Owners’ (Shareholders) Equity负债及所有者（或股东）权益合计Total Liability & Owners’ (Shareholders) Equity三、利润及利润分配表Profit and Statement of Profit Distribution主营业务收入Prime Operating Revenue减：主营业务成本Deduct: Cost of Prime Operating主营业务税金及附加 Tax and Associated Charge for Prime Operating 主营业务利润（亏损以―—‖填列） Prime Operating Profit (— means loss) 加：其他业务收入Add: Other Operating Revenue减：其他业务支出Deduct: Other Operating Expense减：营业费用Operating Expenses管理费用Administrative Expenses财务费用Finance Charge营业利润（亏损以―—‖填列）Operating Profit ( - means loss)加：投资收益（亏损以―—‖填列）Add: Investment Income补贴收入 Subsidize Revenue营业外收入Non-Operating Income减：营业外支出Deduct: Non-Operating Expense利润总额（亏损总额以―—‖填列）Total Profit ( - means loss)减：所得税Deduct: Income Tax少数股东损益Minority Gain and Loss加：未确认投资损失Add: Unrealized Investment Losses净利润（净亏损以―—‖填列）Net Profit ( - means loss)加：年初未分配利润Add: Undistributed Profits at the Beginning of the Year 其他转入Other Transfer-in可供分配的利润Profit Available for Distribution (- means loss)减：提取法定盈余公积Deduct: Withdrawal Legal Surplus提取法定公益金Withdrawal Legal Public Welfare Fund提取职工奖励及福利基金Withdrawal Stuff and Workers’ Bonus and Welfare Fund提取储备基金Withdrawal Reserve Fund提取企业发展基金Withdrawal Reserve for Business Expansion利润归还投资Profit Capitalized on Return of Investment可供投资者分配的利润Profit Available for O wners’ Distribution减：应付优先股股利Deduct: Preferred Stock Dividends Payable提取任意盈余公积Withdrawal Other Common Accumulation Fund应付普通股股利Common Stock Dividends Payable转作资本（或股本）的普通股股利Common Stock Dividends Change to Assets (or Stock)未分配利润Undistributed Profit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 ofAccounting Policies4．会计估计变更增加（或减少）利润总额Increase (Decrease) in Profit Due to Changes of Accounting Estimates5．债务重组损失Losses from Debt Restructuring现金流量表Cash Flow Statement一、经营活动产生的现金流量：Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash Received from Sales of Goods or Rendering Services 收到的税费返还Refunds of Taxes and Levies收到的其他与经营活动有关的现金Other Cash Received 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 Commodities and Services支付给职工以及为职工支付的现金Cash Paid to and on Behalf of Employees支付的各项税费Payments of All Types of Taxes支付的其他与经营活动有关的现金 Other Cash Paid 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：Cash Flow from Investment Activities:收回投资所收到的现金Cash Received from Disposal of Investments处置子公司和其他经营单位收到的现金Cash Received from Disposal of Subsidiary or Other Operating Business Units取得投资收益所收到的现金Cash Received from Returns on Investments处置固定资产、无形资产和其他长期资产而收到的现金净额Net Cash Received from Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets购买子公司所收到的现金Cash Received by Acquisition of Subsidiary收到的其他与投资活动有关的现金 Other Cash Received Relating to Investment 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 Payments Relating to Investment Activities 现金流出小计Sub-Total of Cash Outflows投资活动产生的现金流量净额Net Cash Flow from Investment Activities三、筹资活动产生的现金流量：Cash Flow from Financing Activities:吸收投资所收到的现金Cash Received by Investors借款所收到的现金Cash Received from Borrowings其中：从金融机构借款所收到的现金Include: Cash Received from Financial Institution Borrowings收到的其他与筹资活动有关的现金Cash Received Relating to Other Financing Activities 现金流入小计Sub-Total of Cash Inflows偿还债务所支付的现金Cash Repayments of Amount Borrowed其中：偿还金融机构债务所支付的现金Include: Repayments of Financial Institution Borrowings分配股利、利润和偿付利息所支付的现金Dividends Paid, Profit Distributed or Interest Paid支付的其他与筹资活动有关的现金 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 from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Exchange Rate Changes on Cash五、现金及现金等价物净增加额Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表：Supplementary Information:1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润Net Profit加：少数股东损益Add: Minority Interest加：计提的资产减值准备Add: Provision of Asset Impairment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 Deferred Expenses待摊费用减少（减：增加）Decrease in Deferred Expenses (deduct: increase)预提费用增加（减：减少）Increase in Accrued Expenses (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 (Deduct: Gains)固定资产报废损失Losses on Disposal of Fixed Assets财务费用Financial Expense (Income)投资损失（减、收益）Losses Arising from Investments (Deduct: Gains)递延税款贷款（减、借项）Deferred Tax Credit (Deduct: Debit)存货的减少（减、增加）Decrease in Inventories经营性应收项目的减少（减、增加）Decrease in Receivable under Operating Activities (Deduct: Increase)经营性应付项目的增加（减、减少）Increase in Payables under Operating Activities (Deduct: Decrease)其他Others经营活动产生的现金流量净额Net Cash Flow from Operating Activities2.不涉及现金收支的投资和筹资活动：Investment and Financing Activities that Do Not Involve Cash Receipts and Payments:债务转为资本Conversion of Debt into Capital一年内到期的可转换公司债券Reclassification of Convertible Bonds Expiring within One Year as Current Liability融资租入固定资产Fixed Assets Acquired under Financial Leases3.现金及现金等价物净增加情况：Net Increase in Cash and Cash Equivalents:现金的期末余额Cash at the End of the Period减：现金的期初余额Deduct: Cash at the Beginning of the Year加：现金等价物的期末余额Add: Cash Equivalents at the End of the Period减：现金等价物的期初余额Deduct: 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。

(财务管理表格)新会计准则会计科目中英文对照表

(财务管理表格)新会计准则会计科目中英文对照表

资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资Short-term investments'110101 股票Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price 1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods bystages1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks'140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds '140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves 股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor's rights investment depreciation reserves 1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material'160101 专用材料Special-purpose material'160102 专用设备Special-purpose equipment'160103 预付大型设备款Prepayments for equipment'160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income '191101待处理流动资产损溢Wait deal intangible assets loss or income'191102待处理固定资产损溢Wait deal fixed assets loss or income二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable'217101 应交增值税value added tax payable'21710101 进项税额Withholdings on VAT'21710102 已交税金Paying tax'21710103 转出未交增值税Unpaid VAT changeover'21710104 减免税款Tax deduction'21710105 销项税额Substituted money on VAT'21710106 出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax'21710109 转出多交增值税Overpaid VAT changeover '21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable'217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying 2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year 一年后到期的长期应付Long-term account payable over one year 2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year 一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes 三、所有者权益类OWNERS' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 接受捐赠非现金资产准备Receive non-cash donate reserve'311103 股权投资准备Stock right investment reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 利润归还投资Profits capitalizad on return of investment 利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds '314104 提取储备基金Withdrawal reserve fund'314105 提取企业发展基金Withdrawal reserve for business expansion'314106 提取职工奖励及福利基金Withdrawal staff and workers' bonus and welfare fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other commonaccumulation fund'314110 应付普通股股利Common Stock dividends payable '314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)'314115 未分配利润Undistributed profit 四、成本类Cost4101 生产成本Cost of manufacture'410101 基本生产成本Base cost of manufacture'410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation4107 劳务成本Service costs五、损益类Profit and loss 收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge 营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities 资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge 费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge 运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT)土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets 出售无形资产损失Loss on sales of intangible assets 固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。

(完整word版)新会计准则财务报表-中英文

(完整word版)新会计准则财务报表-中英文
资本公积Capital reserve
递延所得税资产Deferred tax
减：库存股Less: Trean-current assets
盈余公积Earnings reserve
非流动资产合计Total Non-current Assets
未分配利润Retained earnings
项目Items
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
一、营业收入Operating Revenue
减：营业成本Less: Cost of goods sold
营业税金及附加Sales taxes and surcharges
销售费用Selling expenses
管理费用G & A expenses
应付股利Dividend payables
存货Inventories
应付利息Interest payables
其他流动资产Other current assets
其他应付款Other payables
流动资产合计Total Current Assets
一年内到期的非流动负债
Current portion of non-current liabilities
财务费用Financial cost
资产减值损失Assets impairments
加：公允价值变动收益（+、－）Add: Gains/losses on fair value changes
投资收益（+、－）Income from investments
二、主营业务利润Operating Profit
长期应付款Long term payables

新会计准则资产负债表-英文版

新会计准则资产负债表-英文版

新会计准则资产负债表-英文版资产Assets期末余额流动资产：Current assets货币资金Cash交易性金融资产Financial assets held-for-trade应收票据Notes receivable应收账款Accounts receivable预付款项Prepaid expenses应收利息Interest receivable应收股利Dividends receivable其他应收款Other receivable存货Inventory一年内到期的非流动资产Current portion of long-term assets 其他流动资产Other current assets流动资产合计T otal current assets0非流动资产：Non-current assets可供出售金融资产Financial assets available-for-sale持有至到期投资Inverstments held-to-maturity长期应收款Long-term receivables长期股权投资Long-term stock investments投资性房地产Property for investments固定资产Fixed assets (Property,plant and equipment)在建工程Constructionin progress工程物资Constructionin materail固定资产清理Disposal of fixed assets生产性生物资产Productive organic assets油气资产Oil & gas assets无形资产Intangible assets开发支出Development expenditure0 商誉Goodwill长摊待摊费用Long-term prepaid 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T otal non-current assets0资产总计Total assets0年初余额负债和所有者权益（或股东权益）流动负债：短期借款交易性金融负债应付票据应付账款预收款项应付职工薪酬应交税费应付利息应付股利其他应付款一年内到期的非流动负债0 其他流动负债流动负债合计非流动负债：长期借款应付债券长期应付款专项应付款预计负债递延所得税负债其他非流动负债非流动负债合计负债合计所有者权益（或股东权益）：实收资本（或股本）资本公积减：库存股盈余公积未分配利润所有者权益（或股东权益）合计0负债和所有者权益（或股东权益）总计Liabilities and owners'equtity期末余额Current liability Short-term bank loansFinancial liabilities held-for-tradeNotes payableAccounts payableAdvances from customers(Unearned revenue) Wages payableTaxes payableInterest payableDividend payableOther payablesCurrent portion oflong-term liabilitiesOther payablesTotal current liabilities0 Non-cerrent liabilitiesLong-term bank loansBond payableLong-term payableRestricted payableContigent liabilityDeferred income tax liabilitiesOther non-current liabilitiesTotal non-current liabilities0Total liabilities0 Owners' equityPaid-in capital(Connon stock)Paid-in capital in excess of par value(Additional paid-in capital)Treasury stockSurplus reserveUndistributed profitTotal owner s' equity0 Total liabilities and owner s' equity0 年初余额。

(完整word版)财务报表中英文对照

(完整word版)财务报表中英文对照
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
26 ）其他收到的现金与投资活动
26)Other cash received relating to investing activities
27 ）小计的现金流入量
27)Sub-total of cash inflows
用现金支付购建固定资产，无形资产
Cash paid to acquire fixed assets,intangible assets
28 ）和其他长期资产
28)and other long-term assets
29 ）用现金支付，以获取股权投资
29)Cash paid to acquire equity investments
30 ）用现金支付收购债权投资
30)Cash paid to acquire debt investments
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
财务报表中英文对照

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）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(中英文版)

财务报表(中英文版)

资料范本本资料为word版本，可以直接编辑和打印，感谢您的下载财务报表(中英文版)地点：__________________时间：__________________说明：本资料适用于约定双方经过谈判，协商而共同承认，共同遵守的责任与义务，仅供参考，文档可直接下载或修改，不需要的部分可直接删除，使用时请详细阅读内容标准版的财务报表（中英文版）资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Inventories其中：原材料 Including:Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear其他流动资产 Other current assets流动资产合计 Total current assets长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中:土地使用权 Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理 Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计 Total Assets资产负债表(续表) Balance Sheet项目 ITEM短期借款 Short-term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advances from customers应付工资 Accrued payro1l应付福利费 Welfare payable应付利润(股利) Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year 其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负债合计 Total liabilities* 少数股东权益 Minority interests实收资本(股本) Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本 Legal person"s capital其中:国有法人资本 Including:State-owned legal person"s capital 集体法人资本 Collective legal person"s capital个人资本 Personal capital外商资本 Foreign businessmen"s capital资本公积 Capital surplus盈余公积 surplus reserve其中:法定盈余公积 Including:statutory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss 未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements所有者权益合计 Total shareholder"s equity负债及所有者权益总计 Total Liabilities & Equity================================================================= ===利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit================================================================= =现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ） defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。

财务报表中英文对照

财务报表中英文对照
12 )增值税购货支付
12）Value added tax on purchases paid
13）所得税的缴纳
13)Income tax paid
14）支付的税款以外的增值税和所得税
14）Taxes paid other than value added tax and income tax
17）其他现金支付有关的经营活动
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
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
Other receivables
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

新准则英文会计报表

新准则英文会计报表

新准则英文会计报表新准则英文会计报表:资产1 1001 库存现金 cash on hand2 1002 银行存款 bank deposit5 1015 其他货币资金 other monetary capital9 1101 交易性金融资产 transaction monetary assets11 1121 应收票据 notes receivable12 1122 应收账款 Account receivable13 1123 预付账款 account prepaid14 1131 应收股利 dividend receivable15 1132 应收利息 accrued interest receivable21 1231 其他应收款 accounts receivable-others22 1241 坏账准备 bad debts reserve28 1401 材料采购 procurement of materials29 1402 在途物资 materials in transit30 1403 原材料 raw materials32 1406 库存商品 commodity stocks33 1407 发出商品 goods in transit36 1412 包装物及低值易耗品 wrappage and low value and easily wornout articles42 1461 存货跌价准备 reserve against stock price declining45 1521 持有至到期投资 hold investment due46 1522 持有至到期投资减值准备 hold investment due reduction reserve47 1523 可供出售金融资产 financial assets available for sale48 1524 长期股权投资 long-term stock ownership investment49 1525 长期股权投资减值准备 long-term stock ownership investment reduction reserve50 1526 投资性房地产 investment real eastate51 1531 长期应收款 long-term account receivable52 1541 未实现融资收益 unrealized financing income54 1601 固定资产 permanent assets55 1602 累计折旧 accumulated depreciation56 1603 固定资产减值准备permanent assets reduction reserve57 1604 在建工程 construction in process58 1605 工程物资 engineer material59 1606 固定资产清理 disposal of fixed assets60 1611 融资租赁资产租赁专用 financial leasing assets exclusively for leasing61 1612 未担保余值租赁专用 unguaranteed residual value exclusively for leasing62 1621 生产性生物资产农业专用 productive living assets exclusively for agriculture63 1622 生产性生物资产累计折旧农业专用 productive living assetsaccumulated depreciation exclusively for agriculture64 1623 公益性生物资产农业专用 non-profit living assets exclusively for agriculture65 1631 油气资产石油天然气开采专用 oil and gas assets exclusively for oil and gas exploitation66 1632 累计折耗石油天然气开采专用 accumulated depletion exclusively for oil and gas exploitation67 1701 无形资产 intangible assets68 1702 累计摊销 accumulated amortization69 1703 无形资产减值准备 intangible assets reduction reserve70 1711 商誉 business reputation71 1801 长期待摊费用 long-term deferred expenses72 1811 递延所得税资产 deferred income tax assets73 1901 待处理财产损溢 waiting assets profit and loss新准则英文会计报表:负债74 2001 短期借款 short-term loan81 2101 交易性金融负债 transaction financial liabilities83 2201 应付票据 notes payable84 2202 应付账款 account payable85 2205 预收账款 item received in advance86 2211 应付职工薪酬 employee pay payable87 2221 应交税费 tax payable88 2231 应付股利 dividend payable89 2232 应付利息 interest payable90 2241 其他应付款 other account payable98 2411 预计负债 estimated liabilities99 2501 递延收益 deferred income100 2601 长期借款 money borrowed for long term101 2602 长期债券 long-term bond106 2801 长期应付款 long-term account payable107 2802 未确认融资费用 unacknowledged financial charges 108 2811 专项应付款 special accounts payable109 2901 递延所得税负债 deferred income tax liabilities 新准则英文会计报表:所有者权益115 4001 实收资本 paid-up capital116 4002 资本公积 contributed surplus117 4101 盈余公积 earned surplus119 4103 本年利润 profit for the current year120 4104 利润分配 allocation of profits121 4201 库存股 treasury stock新准则英文会计报表:共同类112 3101 衍生工具 derivative tool113 3201 套期工具 arbitrage tool114 3202 被套期项目 arbitrage project新准则英文会计报表:成本122 5001 生产成本 production cost123 5101 制造费用 cost of production124 5201 劳务成本 service cost125 5301 研发支出 research and development expenditures 126 5401 工程施工建造承包商专用 engineering construction exclusively for construction contractor127 5402 工程结算建造承包商专用 engineering settlement exclusively for construction contractor128 5403 机械作业建造承包商专用 mechanical operation exclusively for construction contractor新准则英文会计报表:损益类129 6001 主营业务收入main business income130 6011 利息收入金融共用 interest income financial sharing135 6051 其他业务收入 other business income136 6061 汇兑损益金融专用 exchange gain or loss exclusively for finance137 6101 公允价值变动损益 sound value flexible loss and profit 138 6111 投资收益 income on investment142 6301 营业外收入 nonrevenue receipt143 6401 主营业务成本 main business cost144 6402 其他业务支出 other business expense145 6405 营业税金及附加 business tariff and annex146 6411 利息支出金融共用 interest expense financial sharing155 6601 销售费用 marketing cost156 6602 管理费用 managing cost157 6603 财务费用 financial cost158 6604 勘探费用 exploration expense159 6701 资产减值损失 loss from asset devaluation160 6711 营业外支出 nonoperating expense161 6801 所得税 income tax162 6901 以前年度损益调整prior year profit and loss adjustment下面是赠送的团队管理名言学习,不需要的朋友可以编辑删除!!!谢谢!!!1、沟通是管理的浓缩。

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.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 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 payroll应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities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&Equity2.利润表NCOME 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 profit3.现金流量表Cash Flows Statement项目Items1.cash流量从经营活动： 1.Cash Flows from Operating Activities:01 ）所收到的现金从销售货物或提供劳务01)Cash received from sales of goods or rendering of services02 ）收到的租金02)Rental received增值税销售额收到退款的价值? Value added tax on sales received and refunds of value 03 ）增值税缴纳03)added tax paid04 ）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 tax07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities08 ）分，总现金流入量08)Sub-total of cash inflows09 ）用现金支付的商品和服务09)Cash paid for goods and services10 ）用现金支付经营租赁10)Cash paid for operating leases11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12)Value added tax on purchases paid13 ）所得税的缴纳13)Income tax paid14 ）支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分，总的现金流出18)Sub-total of cash outflows19 ）净经营活动的现金流量19)Net cash flows from operating activities2.cash流向与投资活动： 2.Cash Flows from Investing Activities:20 ）所收到的现金收回投资20)Cash received from return of investments21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits22 ）所收到的现金从国债利息收入22)Cash received from bond interest income现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets,intangible23 ）资产和其他长期资产23)assets and other long-term assets26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities27 ）小计的现金流入量27)Sub-total of cash inflows用现金支付购建固定资产，无形资产Cash paid to acquire fixed assets,intangible assets28 ）和其他长期资产28)and other long-term assets29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities34 ）分，总的现金流出34)Sub-total of cash outflows35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities3.cash流量筹资活动： 3.Cash Flows from Financing Activities:36 ）的收益，从发行股票36)Proceeds from issuing shares37 ）的收益，由发行债券37)Proceeds from issuing bonds38 ）的收益，由借款38)Proceeds from borrowings41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities42 ），小计的现金流入量42)Sub-total of cash inflows43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing activities45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits46 ）以现金支付的利息费用46)Cash payments of interest expenses47 ）以现金支付，融资租赁47)Cash payments for finance leases48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities52 ）分，总的现金流出52)Sub-total of cash outflows53 ）的净现金流量从融资活动53)Net cash flows from financing activities4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash增加现金和现金等价物 Increase in Cash and Cash Equivalents?补充资料Supplemental Information1.投资活动和筹资活动，不参与 1.Investing and Financing Activities that do not Involve in 现金收款和付款Cash Receipts and Payments56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产58)Investments in the form of fixed assets59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62 ）净利润62)Net profit63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 ）固定资产折旧64)Depreciation of fixed assets65 ）无形资产摊销65)Amortization of intangible assets损失处置固定资产，无形资产Losses on disposal of fixed assets,intangible assets66 ）和其他长期资产（或减：收益）66)and other long-term assets (or deduct:gains)67 ）损失固定资产报废67)Losses on scrapping of fixed assets68 ）财务费用68)Financial expenses69 ）引起的损失由投资管理（或减：收益）69)Losses arising from investments (or deduct:gains)70 ）defered税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)71 ）减少存货（或减：增加）71)Decrease in inventories (or deduct：increase)72 ）减少经营性应收（或减：增加）72)Decrease in operating receivables (or deduct:increase)73 ）增加的经营应付账款（或减：减少）73)Increase in operating payables (or deduct:decrease)74 ）净支付的增值税（或减：收益净额74)Net payment on value added tax (or deduct:net receipts75 ）净经营活动的现金流量75)Net cash flows from operating activities增加现金和现金等价物 Increase in Cash and Cash Equivalents76 ）的现金，在此期限结束76)cash at the end of the period77 ）减：现金期开始77)Less:cash at the beginning of the period78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents。

(完整word版)财务报表中英文对照

(完整word版)财务报表中英文对照

财务报表中英文比较1.财产欠债表Balance Sheet项目钱币资本短期投资应收单据应收股利应收利息应收帐款其余应收款预支帐款期货保证金应收补助款应收出口退税存货此中：原资料产成品 (库存商品 )待摊花费待办理流动财产净损失一年内到期的长久债权投资其余流动财产流动财产共计长久投资：此中 : 长久股权投资长久债权投资*归并价差长久投资共计固定财产原价减：累计折旧固定财产净值减：固定财产减值准备固定财产净额固定财产清理工程物质在建工程待办理固定财产净损失固定财产共计无形财产此中 : 土地使用权递延财产（长久待摊花费）ITEMCashShort term investmentsNotes receivableDividend receivableInterest receivableAccounts receivableOther receivablesAccounts prepaidFuture guaranteeAllowance receivableExport drawback receivableInventoriesIncluding:Raw materialsFinished goodsPrepaid and deferred expensesUnsettled G/L on current assetsLong-term debenture investment falling due in a year Other current assetsTotal current assetsLong-term investment：Including long term equity investmentLong term securities investmentIncorporating price differenceTotal long-term investmentFixed assets-costLess:Accumulated DpreciationFixed assets-net valueLess:Impairment of fixed assetsNet value of fixed assetsDisposal of fixed assetsProject materialConstruction in ProgressUnsettled G/L on fixed assetsTotal tangible assetsIntangible assetsIncluding and use rightsDeferred assets此中 : 固定财产维修固定财产改进支出其余长久财产此中 : 特准贮备物质无形及其余财产共计递延税款借项财产总计Including:Fixed assets repairImprovement expenditure of fixed assetsOther long term assetsAmong it:Specially approved reserving materials Total intangible assets and other assets Deferred assets debitsTotal Assets财产欠债表 (续表 )Balance Sheet项目ITEM短期借钱Short-term loans对付票款Notes payable对付帐款Accounts payab1e预收帐款Advances from customers对付薪资Accrued payroll对付福利费Welfare payable对付利润 (股利 )Profits payab1e应交税金Taxes payable其余应交款Other payable to government其余对付款Other creditors预提花费Provision for expenses估计欠债Accrued liabilities一年内到期的长久欠债Long term liabilities due within one year其余流动欠债Other current liabilities流动欠债共计Total current liabilities长久借钱Long-term loans payable对付债券Bonds payable长久对付款long-term accounts payable专项对付款Special accounts payable其余长久欠债Other long-term liabilities此中 : 特准贮备资本Including:Special reserve fund长久欠债共计Total long term liabilities递延税款贷项Deferred taxation credit欠债共计Total liabilities*少量股东权益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此中 : 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资本公积盈利公积此中 : 法定盈利公积公益金增补流动资本*未确认的投资损失（以未分派利润外币报表折算差额全部者权益共计欠债及全部者权益总计“-”号填列）Capital surplussurplus reserveIncluding:statutory surplus reservepublic welfare fundSupplermentary current capitalUnaffirmed investment lossRetained earningsConverted difference in Foreign Currency StatementsTotal shareholder"s equityTotal Liabilities&Equity2.利润表 NCOME STATEMENT项目产品销售收入此中：出口产品销售收入减：销售折扣与折让产品销售净额减：产品销售税金产品销售成本此中：出口产品销售成本产品销售毛利减：销售花费管理花费财务花费此中：利息支出( 减利息收入汇兑损失 (减汇兑利润 )产品销售利润加：其余业务利润营业利润加：投资利润加：营业外收入减：营业外支出加：从前年度损益调整利润总数减：所得税净利润)ITEMSSales of productsIncluding ： Export salesLess ：Sales discount and allowancesNet sales of productsLess ：Sales taxCost of salesIncluding ： Cost of export salesGross profit on salesLess ：Selling expensesGeneral and administrative expensesFinancial expensesIncluding ： Interest expenses(minusinterest ihcome)Exchange losses(minus exchange gains)Profit on salesAdd ： profit from other operationsOperating profitAdd ： Income on investmentAdd ： Non-operating incomeLess ：Non-operating expensesAdd ： adjustment of loss and gain for previous yearsTotal profitLess ：Income taxNet profit3.现金流量表Cash Flows Statement项目Items1.cash流量从经营活动： 1.Cash Flows from Operating Activities:01）所收到的现金从销售货物或供给劳务01)Cash received from sales of goods or rendering of services02）收到的租金02)Rental received增值税销售额收到退款的价值Value added tax on sales received and refunds of value 03）增值税缴纳03)added tax paid04）退回的其余税收和征费之外的增值税04)Refund of other taxes and levy other than value added tax07）其余现金收到相关经营活动07)Other cash received relating to operating activities 08）分，总现金流入量08)Sub-total of cash inflows09）用现金支付的商品和服务09)Cash paid for goods and services10）用现金支付经营租借10)Cash paid for operating leases11）用现金支付，并代表职工11)Cash paid to and on behalf of employees12）增值税购货支付12)Value added tax on purchases paid13）所得税的缴纳13)Income tax paid14）支付的税款之外的增值税和所得税14)Taxes paid other than value added tax and income tax17）其余现金支付相关的经营活动17)Other cash paid relating to operating activities18）分，总的现金流出18)Sub-total of cash outflows19）净经营活动的现金流量19)Net cash flows from operating activities2.cash 流向与投资活动： 2.Cash Flows from Investing Activities:20）所收到的现金回收投资20)Cash received from return of investments21）所收到的现金从分派股利，利润21)Cash received from distribution of dividends or profits 22）所收到的现金从国债利息收入22)Cash received from bond interest income现金净额收到的处理固定财产，无形财产Net cash received from disposal of fixedassets,intangible23）财产和其余长久财产23)assets and other long-term assets26）其余收到的现金与投资活动26)Other cash received relating to investing activities 27）小计的现金流入量27)Sub-total of cash inflows用现金支付购建固定财产，无形财产Cash paid to acquire fixed assets,intangible assets 28）和其余长久财产28)and other long-term assets29）用现金支付，以获得股权投资29)Cash paid to acquire equity investments30）用现金支付收买债权投资30)Cash paid to acquire debt investments33）其余现金支付的相关投资活动33)Other cash paid relating to investing activities34）分，总的现金流出34)Sub-total of cash outflows35）的净现金流量，投资活动产生35)Net cash flows from investing activities3.cash 流量筹资活动： 3.Cash Flows from Financing Activities:36）的利润，从刊行股票36)Proceeds from issuing shares37）的利润，由刊行债券37)Proceeds from issuing bonds38）的利润，由借钱38)Proceeds from borrowings41）其余利润相关的融资活动41)Other proceeds relating to financing activities 42），小计的现金流入量42)Sub-total of cash inflows43）的现金偿还债务所支付的43)Cash repayments of amounts borrowed44）现金支付的花费，对任何融资活动44)Cash payments of expenses on any financingactivities45）支付现金，分派股利或利润45)Cash payments for distribution of dividends or profits 46）以现金支付的利息花费46)Cash payments of interest expenses47）以现金支付，融资租借47)Cash payments for finance leases48）以现金支付，减少注册资本48)Cash payments for reduction of registered capital 51）其余现金进出相关的融资活动51)Other cash payments relating to financing activities 52）分，总的现金流出52)Sub-total of cash outflows53）的净现金流量从融资活动53)Net cash flows from financing activities4.effect 的外汇汇率改动对现金54.Effect of Foreign Exchange Rate Changes on Cash 增添现金和现金等价物 Increase in Cash and Cash Equivalents增补资料Supplemental Information1.投资活动和筹资活动，不参加 1.Investing and Financing Activities that do not Involve in 现金收款和付款Cash Receipts and Payments56）偿还债务的转让固定财产56)Repayment of debts by the transfer of fixed assets 57）偿还债务的转移投资57)Repayment of debts by the transfer of investments 58）投资在形成固定财产58)Investments in the form of fixed assets59）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation 净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62）净利润62)Net profit63）增补规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off 64）固定财产折旧64)Depreciation of fixed assets65）无形财产摊销65)Amortization of intangible assets损失处理固定财产，无形财产Losses on disposal of fixed assets,intangible assets 66）和其余长久财产（或减：利润）66)and other long-term assets (or deduct:gains) 67）损失固定财产报废67)Losses on scrapping of fixed assets68）财务花费68)Financial expenses69）惹起的损失由投资管理（或减：利润）69)Losses arising from investments (or deduct:gains) 70） defered 税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)71）减少存货（或减：增添）71)Decrease in inventories (or deduct：increase)72）减少经营性应收（或减：增添）72)Decrease in operating receivables (or deduct:increase)73）增添的经营对付账款（或减：减少）73)Increase in operating payables (or deduct:decrease)74）净支付的增值税（或减：利润净额74)Net payment on value added tax (or deduct:net receipts75）净经营活动的现金流量75)Net cash flows from operating activities 增添现金和现金等价物 Increase in Cash and Cash Equivalents76）的现金，在此限期结束76)cash at the end of the period77）减：现金期开始77)Less:cash at the beginning of the period78）加：现金等价物在此限期结束78)Plus:cash equivalents at the end of the period79）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ），净增添现金和现金等价物80)Net increase in cash and cash equivalents。

财务报表(中英文版)之欧阳与创编

财务报表(中英文版)之欧阳与创编

标准版的财务报表（中英文版）资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment*合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixedassets-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 togovernment 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 borrowed 44)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 Equivalents Supplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)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。

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资产负债表
单靠“死”记还不行,还得“活”用,姑且称之为“先死后活”吧。让学生把一周看到或听到的新鲜事记下来,摒弃那些假话套话空话,写出自己的真情实感,篇幅可长可短,并要求运用积累的成语、名言警句等,定期检查点评,选择优秀篇目在班里朗读或展出。这样,即巩固了所学的材料,又锻炼了学生的写作能力,同时还培养了学生的观察能力、思维能力等等,达到“一石多鸟”的效果。Balance Sheet
“教书先生”恐怕是市井百姓最为熟悉的一种称呼，从最初的门馆、私塾到晚清的学堂，“教书先生”那一行当怎么说也算是让国人景仰甚或敬畏的一种社会职业。只是更早的“先生”概念并非源于教书，最初出现的“先生”一词也并非有传授知识那般的含义。《孟子》中的“先生何为出此言也？”；《论语》中的“有酒食，先生馔”；《国策》中的“先生坐，何至于此？”等等，均指“先生”为父兄或有学问、有德行的长辈。其实《国策》中本身就有“先生长者，有德之称”的说法。可见“先生”之原意非真正的“教师”之意，倒是与当今“先生”的称呼更接近。看来，“先生”之本源含义在于礼貌和尊称，并非具学问者的专称。称“老师”为“先生”的记载，首见于《礼记?曲礼》，有“从于先生，不越礼而与人言”，其中之“先生”意为“年长、资深之传授知识者”，与教师、老师之意基本一致。编制单位: (Company Name)At December of2019年月日单位: (Unit)
长期借款Long term borrowings
长期股权投资Long term investments
应付债券Bonds payables
投资性房地产Investment properties
长期应付款Long term payables
固定资产原值Fixedபைடு நூலகம்assets, gross
专项应付款Ear-marked payables
资产Assets
期末余额
2019
RMB ‘000
年初余额
2009
RMB’ 000
负债与所有者权益Liabilities and Shareholders’ Equity
期末余额
2019
RMB ‘000
年初余额
2009
RMB’ 000
流动资产：Current Assets
流动负债：Current Liabilities
在建工程Construction in progress (CIP)
非流动负债合计Total non-current liabilities
无形资产Intangible assets
负债合计Total Liabilities
减：累计折旧Less: Accumulated depreciation
预计负债Contingent liabilities
固定资产净值Fixed assets, net
递延所得税负债Deferred tax liabilities
固定资产清理Fixed assets for disposal
其他非流动负债Other non-current liabilities
Cash +500
Marketable securities -500
Marketable securities +500 (repo contract)
应收票据Bills receivables
应付票据Bills payables
应收账款Accounts receivables (trade receivables) (A/R)
预付账款Prepaid expenses (prepayments)
应交税费Tax payables
其他应收款Other receivables
应付股利Dividend payables
存货Inventories
应付利息Interest payables
其他流动资产Other current assets
可供出售金融资产Available-for-sale securities
流动负债合计Total Current Liabilities
持有至到期投资Hold-to-maturity securities
非流动负债:Non-current Liabilities
长期应收款Long term receivables
现金Cash (and cashequivalent)
短期借款Short term borrowings
Assets:
Liabilities
交易性金融资产(短期投资)
Marketable securities (short-term investments)
交易性金融负债Marketable Securities (liabilities)
其他应付款Other payables
流动资产合计Total Current Assets
一年内到期的非流动负债
Current portion of non-current liabilities
非流动资产:Non-current Assets
其他流动负债Other current liabilities
要练说，得练听。听是说的前提，听得准确，才有条件正确模仿，才能不断地掌握高一级水平的语言。我在教学中，注意听说结合，训练幼儿听的能力，课堂上，我特别重视教师的语言，我对幼儿说话，注意声音清楚，高低起伏，抑扬有致，富有吸引力，这样能引起幼儿的注意。当我发现有的幼儿不专心听别人发言时，就随时表扬那些静听的幼儿，或是让他重复别人说过的内容，抓住教育时机，要求他们专心听，用心记。平时我还通过各种趣味活动，培养幼儿边听边记，边听边想，边听边说的能力，如听词对词，听词句说意思，听句子辩正误，听故事讲述故事，听谜语猜谜底，听智力故事，动脑筋，出主意，听儿歌上句，接儿歌下句等，这样幼儿学得生动活泼，轻松愉快，既训练了听的能力，强化了记忆，又发展了思维，为说打下了基础。会企01表
应付账款Accounts payables (trade payables) (A/P)
减：坏账准备Less: Bad debt provisions
预收账款Advances from customers
应收账款净额Accounts receivables, net
应付职工薪酬Salary payables
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