三大会计报表资产负债表损益表现金流量表中英文对照

英文会计报表:F I N A N C I A L R E P O R T C O V E R

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

所属月份Reporting Period

报出日期Submit Date

资产负债表

Balance Sheet

资产?Assets

流动资产?Current Assets

货币资金?Bank and Cash

短期投资?Current Investment

一年内到期委托贷款Entrusted loan receivable due within one year

减：一年内到期委托贷款减值准备?Less: Impairment for Entrusted loan receivable due within one year

减：短期投资跌价准备?Less: Impairment for current investment

短期投资净额?Net bal of current investment

应收票据?Notes receivable

应收股利?Dividend receivable

应收利息Interest receivable

应收账款?Account receivable

减：应收账款坏账准备?Less: Bad debt provision for Account receivable

应收账款净额?Net bal of Account receivable

其他应收款?Other receivable

减：其他应收款坏账准备Less: Bad debt provision for Other receivable

其他应收款净额Net bal of Other receivable

预付账款?Prepayment

应收补贴款?Subsidy receivable

存货?Inventory

减：存货跌价准备?Less: Provision for Inventory

存货净额Net bal of Inventory

已完工尚未结算款Amount due from customer for contract work

待摊费用?Deferred Expense

一年内到期的长期债权投资?Long-term debt investment due within one year

一年内到期的应收融资租赁款Finance lease receivables due within one year

其他流动资产?Other current assets

流动资产合计?Total current assets

长期投资Long-term investment

长期股权投资?Long-term equity investment

委托贷款Entrusted loan receivable

长期债权投资Long-term debt investment

长期投资合计Total for long-term investment

减：长期股权投资减值准备?Less: Impairment for long-term equity investment 减：长期债权投资减值准备?Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable

长期投资净额Net bal of long-term investment

其中：合并价差?Include: Goodwill (Negative goodwill)

固定资产?Fixed assets

固定资产原值?Cost

减：累计折旧Less: Accumulated Depreciation 固定资产净值?Net bal

减：固定资产减值准备?Less: Impairment for fixed assets

固定资产净额?NBV of fixed assets

工程物资?Material holds for construction of fixed assets

在建工程?Construction in progress

减：在建工程减值准备?

Less: Impairment for construction in progress

在建工程净额Net bal of construction in progress 固定资产清理?Fixed assets to be disposed of 固定资产合计?Total fixed assets

无形资产及其他资产?

Other assets & Intangible assets

无形资产Intangible assets

减：无形资产减值准备?

Less: Impairment for intangible assets

无形资产净额Net bal of intangible assets

长期待摊费用?Long-term deferred expense

融资租赁——未担保余值

Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款

Finance lease –?Receivables

其他长期资产Other non-current assets

无形及其他长期资产合计

Total other assets & intangible assets

递延税项?Deferred Tax

递延税款借项?Deferred Tax assets

资产总计Total assets

负债及所有者（或股东）权益Liability & Equity 流动负债Current liability

短期借款?Short-term loans

应付票据?Notes payable

应付账款?Accounts payable

已结算尚未完工款

预收账款?Advance from customers

应付工资?Payroll payable

应付福利费?Welfare payable

应付股利?Dividend payable

应交税金?Taxes payable

其他应交款?Other fees payable

其他应付款?Other payable

预提费用?Accrued Expense

预计负债?Provision

递延收益?Deferred Revenue

一年内到期的长期负债

Long-term liability due within one year

其他流动负债?Other current liability

流动负债合计?Total current liability

长期负债Long-term liability

长期借款?Long-term loans

应付债券?Bonds payable

长期应付款?Long-term payable

专项应付款?Grants & Subsidies received

其他长期负债?Other long-term liability

长期负债合计Total long-term liability

递延税项Deferred Tax

递延税款贷项?Deferred Tax liabilities

负债合计Total liability

少数股东权益?Minority interests

所有者权益（或股东权益）Owners’ Equity

实收资本（或股本）Paid in capital

减；已归还投资Less: Capital redemption 实收资本（或股本）净额Net bal of Paid in capital 资本公积Capital Reserves

盈余公积?Surplus Reserves

其中：法定公益金?Include: Statutory reserves

未确认投资损失?Unrealised investment losses

未分配利润Retained profits after appropriation 其中：本年利润?Include: Profits for the year

外币报表折算差额?Translation reserve