会计报表项目中英文对照帖(基本完成)

会计报表项目中英文对照帖（基本完成）

Balance sheet(audited) 资产负债表

Assets 资产

Current assets 流动资产、

Cash 货币资金

Short-term investment 短期投资

Notes receivable 应收票据

Dividends receivable 应收股利

Interest receivable 应收利息

Account receivable 应收帐款

Other receivable 其他应收款

Advanced to suppliers 预付帐款

Subsidies receivable 应收补贴款

Inventories 存货

Prepaid expenses 待摊费用

Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产

Total current assets 流动资产合计

Long-term investments 长期投资

Long-term equity investment 长期股权投资

Long-term debt investment 长期债权投资

Total long-term investment 长期投资合计

Fixed assets 固定资产

Fixed assets-cost 固定资产原价

Less: accumulated depreciation 减：累计折旧

Fixed assets net value 固定资产净值

Less: impairment of fixed assets 减：固定资产减值准备

Fixed asset-book value 固定资产净值

Materials for projects 工程物资

Construction in progress 在建工程

Disposal of fixed assets 固定资产清理

Total fixed assets 固定资产合计

Intangible assets and other assets 无形资产及其他资产

Intangible assets 无形资产

Long-term deferred expenses 长期待摊费用

Other long-term assets 其他长期资产

Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项

Deferred tax debit 递延税款借项

Total assets 资产总计

Liabilities and owners’ equity负债及所有者权益

Current liabilities : 流动负债

Short-term loans 短期借款

Notes payable 应付票据

Account payable 应付帐款

Advance from customers 预收帐款

Accrued payroll 应付工资

Accrued employee’s welfare expenses应付福利费

Dividends payable 应付股利

Taxes payable 应交税金

Other taxes and expense payable 其他应交款

Other payable 其他应付款

Accrued expenses 预提费用

Provisions 预计负债

Long-term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债

Total current liabilities 流动负债合计

Long-term liabilities：长期负债

Long-term loans 长期借款

Bonds payable 应付债券

Long-term accounts payable 长期应付款

Specific account payable 专项应付款

Other long-term liabilities 其他长期负债

Total long-term liabilities 长期负债合计

Deferred tax: 递延税项

Deferred tax credits 递延税款贷项

Total other liabilities : 负债合计

Owner’s equity:所有者权益（股东权益）

Paid-in capital 实收资本

Less :investment returned 减：已归还投资

Pain-in capital-net 实收资本净额

Capital surplus 资本公积

Surplus from profits 盈余公积

Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润

Total owner’s equity所有者权益（股东权益）

Total liabilities and owner’s equities负债及所有者权益

Total liabilities and owner’s equitie s 负债及所有者权益Income statement (audited) 利润表（已审）

Item 项目

Sales 产品销售收入

Including :export sales 其中：出口产品销售收入

Less: sales discounts and allowances 减：销售折扣与折让

Net sales 产品销售净额

Less: sales tax 减：产品销售税金

Cost of sales 产品销售成本

Including :cost of export sales 出口产品销售成本

Gross profit 产品销售毛利

Less : selling expense 减：销售费用

General and administrative expense 管理费用

Financial expense 财务费用

Including :interest expense(less interest income) 其中：利息支出（减利息收入）Exchange loss (less exchange gain) 汇兑损失（减汇兑收益）

Income from main operation 产品销售利润

Add :income from other operations 加：其他业务利润

Operating income 营业利润

Add : investment income 加：投资收益

Non-operating expense 营业外收入

Less: non-operating expense 减：营业外支出

Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额

Less: income tax 减：所得税

Net income 净利润

Statement of profit apropriation and distribution (audited) 利润分配表（已审）Item 项目

Net income 净利润

Add: undistributed profit at beginning of year 加：年初未分配利润

Other transferred in 其他转入

Profit available for distribution 可供分配的利润

Less: statutory surplus from profits 减：提取法定盈余公积

Statutory public welfare fund 提取法定公益金

Staff and workers’ bonus and welfare fund职工奖励及福利基金

Reserve fund 提取储备基金

Enterprise expansion fund 提取企业发展基金

Profit capitalized on return of investments 利润归还投资

Profit available for distribution to owners 可供投资者分配的利润

Less: dividends payable for preferred stock 应付优先股股利

V oluntary surplus from profits 提取任意盈余公积

Dividends payable for common stock 应付普通股股利

Dividends transferred to capital 转作股本的普通股股利

Undistributed profit 未分配利润

Cash flows statement 现金流量表

项目 Item NO。行次金额 amount

1. 经营活动产生的现金流量： cash flows from operating activities

销售商品提供劳务收到的现金 cash received from sales of goods or rendering of services

收到的税费返还refund of taxes

收到的其他与经营活动有关的现金流量other cash received relating to operating to activities

现金流入小计 sub-total of cash inflows

购买商品，接受劳务支付的现金 cash-paid for goods and services

支付给职工以及为职工支付的现金 cash paid to and on behalf of employees

支付各项税费 cash paid for 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

2. 投资活动产生的现金流量cash flows from investing activities

收回投资所收到的现金cash received from return of investments

取得投资收益所收到的现金cash received from investment income

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

收到的其他与投资活动有关的现金other cash received relating to investing activities

现金流入小计 sub-total of cash inflows

购建固定资产，无形资产和其他长期资产所支付的现金cash paid to acquire fixed assets ,intangible assets and other long-term assets

投资所支付的现金cash paid to acquire equity investments

支付的其他与投资活动有关的现金 other cash paid relating to investing activities

现金流出小计sub-total of cash outflows

投资活动产生的现金流量净额 net cash flows from investing activities

3. 筹资活动产生的现金流量：cash flows from financing activities

吸收投资所收到的现金proceeds from capital increase

借款所收到的现金 proceeds from borrowings

收到的其他的与筹资活动有关的现金other proceeds relating to financing activities

现金流入小计sub-total of cash inflows

偿还债务所支付的现金cash repayments of borrowings

分配股利，利润或支付利息所支付的现金cash payments for distribution of dividends or profits or interests

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 flows from financing activities

4. 汇率变动对现金的影响额 effect of foreign exchange rate changes on cash

5. 现金及现金等价物净增加额net increase in cash and cash flows from operating activities

1将净利润调节为经营活动现金流量 reconciliation of net profit to cash flows from operating activities

净利润 plus: cash equivalents at the end of the period

加：计提的资产减值准备add: impairment of assets

固定资产折旧depreciation of fixed assets

无形资产摊销 amortization of intangible assets

长期待摊费用摊销amortization of long-term deferred expenses

待摊费用减少（减：增加）decrease of prepaid expenses (less: increases )

预提费用增加（减：减少）increase of accrued expense (less: decrease)

处置固定资产，无形资产和其他长期资产的损失（减：收益） losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct gains)

固定资产报废损失losses on scrapping of fixed assets

财务费用financial expenses

投资损失（减：收益）losses on arising from investments (or deduct: debit )

递延税款贷项（减：借项）deferred tax credit(or debit)

存货的减少（减：增加） decrease in inventories(or deduct: increase)

经营性应收项目的减少（减：增加）decrease in operating receivables (or deduct:increase)

经营性应付项目的增加（减：增加）increase in operating payables ( or deduct: decrease)

其他others

经营活动产生的现金流量净额 net cash flows from operating activities

2 不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve in cash receipts and payaments

债务转为资本capital transferred from debt

一年内到期的可转换公司债券convertible bonds due within one year

融资租入固定资产fixed assets by finance leased

3 现金及现今等价物净增加情况 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 less: cash at the beginning of the period

现金等价物的期末余额plus: cash equivalents at the end of the period

减：现金等价物的期初余额 less: cash equivalents at the beginning of the period

现金及现金等价物的净增加额 net increase in cash and cash equivalents