財務報表中英文對照.doc

1、。財務報表中英文對照1. 資產(chǎn)負債表Balance Sheet項目ITEM貨幣資金Cash短期投資Short term investments應收票據(jù)Notes receivable應收股利Dividend receivable應收利息Interest receivable應收帳款Accounts receivable其他應收款Other receivables預付帳款Accounts prepaid期貨保證金Future guarantee應收補貼款Allowance receivable應收出口退稅Export drawback receivable存貨Inventories其中：原材料I

2、ncluding:Raw materials產(chǎn)成品 ( 庫存商品 )Finished goods待攤費用Prepaid and deferred expenses待處理流動資產(chǎn)凈損失Unsettled G/L on current assets一年內(nèi)到期的長期債權(quán)投資Long-term debentureinvestment falling due in a year其他流動資產(chǎn)Other current assets流動資產(chǎn)合計Total current assets長期投資：Long-term investment：其中 : 長期股權(quán)投資Including long term equity

3、 investment長期債權(quán)投資Long term securities investment* 合并價差Incorporating price difference長期投資合計Total long-term investment固定資產(chǎn)原價Fixed assets-cost減：累計折舊Less:Accumulated Dpreciation固定資產(chǎn)凈值Fixed assets-net value減：固定資產(chǎn)減值準備Less:Impairment of fixed assets固定資產(chǎn)凈額Net value of fixed assets固定資產(chǎn)清理Disposal of fixed ass

4、ets工程物資Project material在建工程Construction in Progress待處理固定資產(chǎn)凈損失Unsettled G/L on fixed assets固定資產(chǎn)合計Total tangible assets無形資產(chǎn)Intangible assets其中 : 土地使用權(quán)Including and use rights遞延資產(chǎn)（長期待攤費用）Deferred assets。1。其中 : 固定資產(chǎn)修理Including:Fixed assets repair固定資產(chǎn)改良支出Improvement expenditure of fixed assets其他長期資產(chǎn)Other

5、 long term assets其中 : 特準儲備物資Among it:Specially approved reserving materials無形及其他資產(chǎn)合計Total intangible assets and other assets遞延稅款借項Deferred assets debits資產(chǎn)總計Total Assets資產(chǎn)負債表( 續(xù)表 )Balance Sheet項目ITEM短期借款Short-term loans應付票款Notes payable應付帳款Accounts payab1e預收帳款Advances from customers應付工資Accrued payrol

6、l應付福利費Welfare payable應付利潤 ( 股利 )Profits payable應交稅金Taxes payable其他應交款Other payable to government其他應付款Other creditors預提費用Provision for expenses預計負債Accrued liabilities一年內(nèi)到期的長期負債Long term liabilities due within one year其他流動負債Other current liabilities流動負債合計Total current liabilities長期借款Long-term loans pa

7、yable應付債券Bonds payable長期應付款long-term accounts payable專項應付款Special accounts payable其他長期負債Other long-term liabilities其中 : 特準儲備資金Including:Special reserve fund長期負債合計Total long term liabilities遞延稅款貸項Deferred taxation credit負債合計Total liabilities* 少數(shù)股東權(quán)益Minority interests實收資本 ( 股本 )Subscribed Capital國家資本N

8、ational capital集體資本Collective capital法人資本Legal persons capital其中 : 國有法人資本Including:State-owned legal persons capital集體法人資本Collective legal persons capital個人資本Personal capital外商資本Foreign businessmens capital。2。資本公積Capital surplus盈余公積surplus reserve其中 : 法定盈余公積Including:statutory surplus reserve公益金publ

9、ic welfare fund補充流動資本Supplermentary current capital* 未確認的投資損失（以“-”號填列）Unaffirmed investment loss未分配利潤Retained earnings外幣報表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權(quán)益合計Total shareholders equity負債及所有者權(quán)益總計Total Liabilities&Equity2. 利潤表 INCOME STATEMENT項目ITEMS產(chǎn)品銷售收入Sales of products其中：出口產(chǎn)品銷售

10、收入Including： Export sales減：銷售折扣與折讓Less ： Sales discount and allowances產(chǎn)品銷售凈額Net sales of products減：產(chǎn)品銷售稅金Less ： Sales tax產(chǎn)品銷售成本Cost of sales其中：出口產(chǎn)品銷售成本Including： Cost of export sales產(chǎn)品銷售毛利Gross profit on sales減：銷售費用Less ： Selling expenses管理費用General and administrative expenses財務費用Financial expenses其

11、中：利息支出( 減利息收入 )Including： Interest expenses(minusinterest ihcome)匯兌損失 ( 減匯兌收益 )Exchange losses(minus exchange gains)產(chǎn)品銷售利潤Profit on sales加：其他業(yè)務利潤Add：profit from other operations營業(yè)利潤Operating profit加：投資收益Add：Income on investment加：營業(yè)外收入Add：Non-operating income減：營業(yè)外支出Less ： Non-operating expenses加：以前年度

12、損益調(diào)整Add：adjustment of loss and gain for previous years利潤總額Total profit減：所得稅Less ： Income tax凈利潤Net profit3. 現(xiàn)金流量表Cash Flows Statement項目Items1.cash 流量從經(jīng)營活動：1.Cash Flows from Operating Activities:。3。01）所收到的現(xiàn)金從銷售貨物或提供勞務01)Cash received from sales of goods or rendering ofservices02）收到的租金02)Rental receiv

13、ed增值稅銷售額收到退款的價值Value added tax on sales received and refunds of value03）增值稅繳納03)added tax paid04）退回的其他稅收和征費以外的增值稅04)Refund of other taxes and levy other than valueadded tax07）其他現(xiàn)金收到有關(guān)經(jīng)營活動07)Other cash received relating to operatingactivities08）分，總現(xiàn)金流入量08)Sub-total of cash inflows09）用現(xiàn)金支付的商品和服務09)Cas

14、h paid for goods and services10）用現(xiàn)金支付經(jīng)營租賃10)Cash paid for operating leases11）用現(xiàn)金支付，并代表員工11)Cash paid to and on behalf of employees12）增值稅購貨支付12)Value added tax on purchases paid13）所得稅的繳納13)Income tax paid14）支付的稅款以外的增值稅和所得稅14)Taxes paid other than value added tax and incometax17）其他現(xiàn)金支付有關(guān)的經(jīng)營活動17)Other

15、cash paid relating to operating activities18）分，總的現(xiàn)金流出18)Sub-total of cash outflows19）凈經(jīng)營活動的現(xiàn)金流量19)Net cash flows from operating activities2.cash 流向與投資活動：2.Cash Flows from Investing Activities:20）所收到的現(xiàn)金收回投資20)Cash received from return of investments21）所收到的現(xiàn)金從分配股利，利潤21)Cash received from distribution

16、of dividends orprofits22）所收到的現(xiàn)金從國債利息收入22)Cash received from bond interest income現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn)Net cash received from disposal of fixedassets,intangible23）資產(chǎn)和其他長期資產(chǎn)23)assets and other long-term assets26）其他收到的現(xiàn)金與投資活動26)Other cash received relating to investingactivities27）小計的現(xiàn)金流入量27)Sub-total of c

17、ash inflows用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn)Cash paid to acquire fixed assets,intangible assets28）和其他長期資產(chǎn)28)and other long-term assets29）用現(xiàn)金支付，以獲取股權(quán)投資29)Cash paid to acquire equity investments30）用現(xiàn)金支付收購債權(quán)投資30)Cash paid to acquire debt investments33）其他現(xiàn)金支付的有關(guān)投資活動33)Other cash paid relating to investing activities34）分

18、，總的現(xiàn)金流出34)Sub-total of cash outflows35）的凈現(xiàn)金流量，投資活動產(chǎn)生35)Net cash flows from investing activities3.cash 流量籌資活動：3.Cash Flows from Financing Activities:36）的收益，從發(fā)行股票36)Proceeds from issuing shares37）的收益，由發(fā)行債券37)Proceeds from issuing bonds38）的收益，由借款38)Proceeds from borrowings41）其他收益有關(guān)的融資活動41)Other proceed

19、s relating to financing activities。4。42） ，小計的現(xiàn)金流入量42)Sub-total of cash inflows43）的現(xiàn)金償還債務所支付的43)Cash repayments of amounts borrowed44）現(xiàn)金支付的費用，對任何融資活動44)Cash payments of expenses on any financingactivities45）支付現(xiàn)金，分配股利或利潤45)Cash payments for distribution of dividends orprofits46）以現(xiàn)金支付的利息費用46)Cash payme

20、nts of interest expenses47）以現(xiàn)金支付，融資租賃47)Cash payments for finance leases48）以現(xiàn)金支付，減少注冊資本48)Cash payments for reduction of registered capital51）其他現(xiàn)金收支有關(guān)的融資活動51)Other cash payments relating to financingactivities52）分，總的現(xiàn)金流出52)Sub-total of cash outflows53）的凈現(xiàn)金流量從融資活動53)Net cash flows from financing acti

21、vities4.effect 的外匯匯率變動對現(xiàn)金54.Effect of Foreign Exchange Rate Changes on Cash 增加現(xiàn)金和現(xiàn)金等價物55.Net Increase in Cash and Cash Equivalents補充資料Supplemental Information1. 投資活動和籌資活動，不參與1.Investing and Financing Activities that do notInvolve in現(xiàn)金收款和付款Cash Receipts and Payments56）償還債務的轉(zhuǎn)讓固定資產(chǎn)56)Repayment of debts

22、by the transferof fixedassets57）償還債務的轉(zhuǎn)移投資57)Repayment of debtsby the transfer of investments58）投資在形成固定資產(chǎn)58)Investments in the form of fixed assets59）償還債務的轉(zhuǎn)移庫存量59)Repayments of debts by the transferofinvestories2.reconciliation凈利潤現(xiàn)金流量從經(jīng)營2.Reconciliation of Net Profit to Cash Flows fromOperating活動Acti

23、vities62）凈利潤62)Net profit63）補充規(guī)定的壞帳或不良債務注銷63)Add provision for bad debt or bad debtwritten off64）固定資產(chǎn)折舊64)Depreciation of fixed assets65）無形資產(chǎn)攤銷65)Amortization of intangible assets損失處置固定資產(chǎn)，無形資產(chǎn)Losses on disposal offixed assets,intangibleassets66）和其他長期資產(chǎn)（或減：收益）66)and other long-term assets (or deduct:gains)67）損失固定資產(chǎn)報廢67)Losses on scrapping of fixed assets68）財務費用68)Financial expenses69）引起的損失由投資管理（或減：收益）69)Losses arising from investments (ordeduct:gains)70） defered稅收抵免（或