中英文资产负债表和损益表

中英文资产负债表和损益表.txt性格本身没有好坏，乐观和悲观对这个世界都有贡献，前者发明了飞机，后者发明了降落伞。中英文资产负债表和损益表

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

资产负债表 BALANCE SHEET

资产 ASSETS

流动资产：CURRENT ASSETS

现金Cash on hand

备用金Pretty cash

银行存款Cash in banks

有价证券Marketable receivable

应收票据Notes receivable

应收帐款Accounts receivable

减：坏帐准备Less：allowance for bad debts

预付货款Prepayments-supplies

内部往来Inter-company accounts

其他应收款 Other receivables

待摊费用 Prepaid and deferred expenses

存货Inventories

减：存货变现损失准备： Less：allowance on inventory reduction to market 已转未完工生产成本Transferred in production cost transforming

一年内到期的长期投资Matured long time investments within a year

流动资产合计Total current assets

长期投资：LONG TERM INVESTMENT

长期投资Long term investments

拨付所属资金Funds to burnchs

一年以上的应收款项Accounts receivable over a year

固定资产：FIXED ASSETS

固定资产原价Fixed assets-cost

减：累计折旧Less:amumulated depreciation

固定资产净值Fixed assets-net value

固定资产清理Disposal of fixed assets

融资租入固定资产原价：Fixed assets-cost on financial lease 减：融资租入固定资产折旧Less：amumulated depreciation

融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 在建工程 Construction work in process

☆无形资产INTANGIBLE ASSETS

场地使用权 Right to the use of a site

工业产权及专有技术 Industrial property right anf patents

其他无形资产 Other intangibles

无形资产合计 Total intangible assets

其它资产 OTHER ASSETS

开办费 Organization espenses

筹建期间汇兑损失 Exchange losses during organization period 递延投资损失 Deferred investment losses

递延税款借项 Debit side of deferred tax

其他递延支出 Other deferred expuditures

待转销汇兑损益 Prepaid and deferred exchange loss

其他递延借款 Debit side of other deferred

其他资产合计 Total other Assets

资产总计 TOTAL ASSETS