資產(chǎn)負(fù)債表,利潤(rùn)表中英文對(duì)照大全絕對(duì)好東西

1、資產(chǎn)負(fù)債表 Bala nee Sheet項(xiàng)目 ITEM貨幣資金Cash短期投資Short term in vestme nts應(yīng)收票據(jù)Notes receivable應(yīng)收股利Divide nd receivable應(yīng)收利息In terest receivable應(yīng)收帳款A(yù)ccou nts receivable其他應(yīng)收款Other receivables預(yù)付帳款 Accou nts prepaid期貨保證金Future guara ntee應(yīng)收補(bǔ)貼款A(yù)llowa nee receivable應(yīng)收岀口退稅 Export drawback receivable存貨 Inven tories其中： 原

2、材料In cludi ng:Raw materials產(chǎn)成品（庫(kù)存商品）Finished goods待攤費(fèi)用Prepaid and deferred expe nses待處理流動(dòng)資產(chǎn)凈損失Un settled G/L on curre nt assets一年內(nèi)到期的長(zhǎng)期債權(quán)投資Lon g-term debe nture in vestme nt falli ng due in a yaear其他流動(dòng)資產(chǎn)Other curre nt assets流動(dòng)資產(chǎn)合計(jì)Total curre nt assets長(zhǎng)期投資：Lon g-term in vestme nt:其中：長(zhǎng)期股權(quán)投資Including l

3、ong term equity investment長(zhǎng)期債權(quán)投資Long term securities in vestme nt* 合并價(jià)差 In corporati ng price differe nee長(zhǎng)期投資合計(jì)Total lo ng-term in vestme nt固定資產(chǎn)原價(jià)Fixed assets-cost減：累計(jì)折舊Less:Accumulated Dpreciati on固定資產(chǎn)凈值Fixed assets-net value減：固定資產(chǎn)減值準(zhǔn)備Less:Impairme nt of fixed assets固定資產(chǎn)凈額Net value of fixed assets固

4、定資產(chǎn)清理Disposal of fixed assets工程物資Project material在建工程Con structi on in Progress待處理固定資產(chǎn)凈損失Un settled G/L on fixed assets固定資產(chǎn)合計(jì)Total tan gible assets無(wú)形資產(chǎn)Intan gible assets其中：土地使用權(quán)Including and use rights遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferred assets其中 :固定資產(chǎn)修理Including:Fixed assets repair固定資產(chǎn)改良支岀Improveme nt expe nditure

5、 of fixed assets其他長(zhǎng)期資產(chǎn)Other long term assets其中：特準(zhǔn)儲(chǔ)備物資Among it:Specially approved reserving materials©佰平會(huì)計(jì)無(wú)形及其他資產(chǎn)合計(jì)Total intan gible assets and other assets遞延稅款借項(xiàng)Deferred assets debits資產(chǎn)總計(jì) Total Assets資產(chǎn)負(fù)債表（續(xù)表）Bala nee Sheet項(xiàng)目 ITEM短期借款Short-term loa ns應(yīng)付票款Notes payable應(yīng)付帳款A(yù)ccou nts payab1e預(yù)收帳款A(yù)d

6、va nces from customers應(yīng)付工資Accrued payro1l應(yīng)付福利費(fèi) Welfare payable 應(yīng)付利潤(rùn)（股利）Profits payab1e 應(yīng)交稅金Taxes payable其他應(yīng)交款 Other payable to gover nment 其他應(yīng)付款 Other creditors 預(yù)提費(fèi)用Provisio n for expe nses預(yù)計(jì)負(fù)債Accrued liabilities一年內(nèi)到期的長(zhǎng)期負(fù)債Long term liabilities due within one year其他流動(dòng)負(fù)債 Other curre nt liabilities 流動(dòng)負(fù)

7、債合計(jì) Total current liabilities 長(zhǎng)期借款Lon g-term loa ns payable應(yīng)付債券Bo nds payable長(zhǎng)期應(yīng)付款lon g-term accou nts payable專項(xiàng)應(yīng)付款 Special accou nts payable 其他長(zhǎng)期負(fù)債 Other lon g-term liabilities 其中：特準(zhǔn)儲(chǔ)備資金Including:Special reserve fund長(zhǎng)期負(fù)債合計(jì)Total lo ng term liabilities遞延稅款貸項(xiàng)Deferred taxation credit負(fù)債合計(jì) Total liabilit

8、ies*少數(shù)股東權(quán)益 Minority interests 實(shí)收資本（股本）Subscribed Capital 國(guó)家資本Natio nal capital集體資本Collective capital法人資本Legal person"s capital其中：國(guó)有法人資本Including:State-owned legal person"s capital集體法人資本 Collective legal person"s capital個(gè)人資本Pers on al capital夕卜商資本Foreig n bus in essme n"s capital資

9、本公積Capital surplus盈余公積surplus reserve其中：法定盈余公積Including:statutory surplus reserve©佰平會(huì)計(jì)BAJPMQ AOCOUHTXJ公益金 public welfare fund補(bǔ)充流動(dòng)資本Supplerme ntary curre nt capital*未確認(rèn)的投資損失(以“"號(hào)填列)Un affirmed in vestme nt loss未分配利潤(rùn)Reta ined ear nings夕卜幣報(bào)表折算差額Con verted differe nee in Foreig n Currency Stat

10、eme nts所有者權(quán)益合計(jì)Total shareholders equity負(fù)債及所有者權(quán)益總計(jì)Total Liabilities & Equity禾 U潤(rùn)表 INCOME STATEMENT項(xiàng)目ITEMS產(chǎn)品銷(xiāo)售收入 Sales of products其中：出口產(chǎn)品銷(xiāo)售收入 Including : Export sales減：銷(xiāo)售折扣與折讓 Less: Sales discount and allowances產(chǎn)品銷(xiāo)售凈額 Net sales of products減：產(chǎn)品銷(xiāo)售稅金 Less： Sales tax產(chǎn)品銷(xiāo)售成本Cost of sales其中：岀口產(chǎn)品銷(xiāo)售成本 Incl

11、uding : Cost of export sales產(chǎn)品銷(xiāo)售毛禾 UGross profit on sales減：銷(xiāo)售費(fèi)用 Less : Selling expenses管理費(fèi)用Gen eral and admi ni strative expe nses財(cái)務(wù)費(fèi)用Finan cial expe nses其中：利息支岀 (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(xiāo)售利潤(rùn)Profit o n sales加：其他業(yè)務(wù)

12、利潤(rùn) Add : profit from other operations營(yíng)業(yè)利潤(rùn)Operati ng profit力廿：投資收益Add : In come on in vestme nt加：營(yíng)業(yè)外收入Add : Non-operat ingin come減：營(yíng)業(yè)外支岀Less: Non-operating expenses力廿：以前年度損益調(diào)整Add : adjustment of loss and gain for previous years利潤(rùn)總額Total profit減： 所得稅 Less : In come tax凈利潤(rùn) Net profit現(xiàn)金流量表 Cash Flows St

13、ateme ntPrepared by:Period: Un it:ItemsI. Cash Flows from Operating Activities:01)Cash received from sales of goods or ren deri ng of services02)Re ntal received©fS平會(huì)汁BAJPlMj/CCOUHTmValue added tax on sales received and refunds of value 03)added tax paid04)Refu nd of other taxes and levy other

14、tha n value added tax07)Other cash received relati ng to operati ng activities08)Sub-total of cash in flows09)Cash paid for goods and services10) Cash paid for operati ng leases11) Cash paid to and on behalf of employees12) Value added tax on purchases paid13) I ncome tax paid14) Taxes paid other th

15、a n value added tax and in come tax17) Other cash paid relating to operating activities18) Sub-total of cash outflows19) Net cash flows from operating activities2. Cash Flows from In vesti ng Activities:20) Cash received from retur n of in vestme nts21) Cash received from distributi on of divide nds

16、 or profits22) Cash received from bond in terest in comeNet cash received from disposal of fixed assets,i ntan gible23) assets and other lon g-term assets26) Other cash received relat ing to in vesti ng activities27) Sub-total of cash in flowsCash paid to acquire fixed assets,i ntan gible assets28)

17、a nd other lon g-term assets29) Cash paid to acquire equity in vestme nts30) Cash paid to acquire debt in vestme nts33) Other cash paid relati ng to in vesti ng activities34) Sub-total of cash outflows35) Net cash flows from investing activities3. Cash Flows from Financing Activities:36) Proceeds fr

18、om issu ing shares37) Proceeds from issu ing bonds38) Proceeds from borrow ings41) Other proceeds relating to financing activities42) Sub-total of cash in flows43) Cash repayme nts of amou nts borrowed44) Cash payme nts of expe nses on any financing activities45) Cash payme nts for distributi on of

19、divide nds or profits46) Cash payme nts of in terest expe nses47) Cash payme nts for finance leases48) Cash payme nts for reducti on of registered capital51) Other cash payments relating to financing activities52) Sub-total of cash outflows53) Net cash flows from financing activities©佰平會(huì)汁BAJFWG

20、 aOCOIMTXj4. Effect of Foreig n Excha nge Rate Chan ges on Cash5. Net In crease in Cash and Cash Equivale ntsSuppleme ntal In formatio n1.Investing and Financing Activities that do not Involve in Cash Receipts and Payme nts56) Repayme nt of debts by the tra nsfer of fixed assets57) Repayme nt of deb

21、ts by the tra nsfer of in vestme nts58) I nvestme nts in the form of fixed assets59) Repayme nts of debts by the tran sfer of in vestories2. Reconciliation of Net Profit to Cash Flows from Operating Activities62) Net profit63) Add provisi on for bad debt or bad debt writte n off64) Depreciation of f

22、ixed assets65) Amortizatio n of i ntan gible assetsLosses on disposal of fixed assets,i ntan gible assets66) a nd other lon g-term assets (or deduct:ga ins)67) Losses on scrapp ing of fixed assets68) Finan cial expe nses69) Losses aris ing from in vestme nts (or deduct:ga ins)70) Defered tax credit

23、(or deduct:debit)71) Decrease in inven tories (or deduct: in crease)72) Decrease in operati ng receivables (or deduct:i ncrease)73) I ncrease in operati ng payables (or deduct:decrease)74) Net payme nt on value added tax (or deduct:net receipts75) Net cash flows from operat ing activities3. Net In c

24、rease in Cash and Cash Equivale nts76) cash at the end of the period77) Less:cash at the beg inning of the period78) Plus:cash equivale nts at the end of the period79) Less:cash equivale nts at the beg inning of the period80) Net in crease in cash and cash equivale nts擬制人：時(shí)間：?jiǎn)挝唬喉?xiàng)目1. cash流量從經(jīng)營(yíng)活動(dòng)：01 ）

25、所收到的現(xiàn)金從銷(xiāo)售貨物或提供勞務(wù)02 ）收到的租金增值稅銷(xiāo)售額收到退款的價(jià)值03 ）增值稅繳納04 ）退回的其他稅收和征費(fèi)以外的增值稅07 ）其他現(xiàn)金收到有關(guān)經(jīng)營(yíng)活動(dòng)08 ）分，總現(xiàn)金流入量09 ）用現(xiàn)金支付的商品和服務(wù)10 ）用現(xiàn)金支付經(jīng)營(yíng)租賃11 ）用現(xiàn)金支付，并代表員工12 ）增值稅購(gòu)貨支付13 ）所得稅的繳納14 ）支付的稅款以外的增值稅和所得稅17 ）其他現(xiàn)金支付有關(guān)的經(jīng)營(yíng)活動(dòng)18 ）分，總的現(xiàn)金流出19 ）凈經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量2. cash流向與投資活動(dòng)：20 ）所收到的現(xiàn)金收回投資21 ）所收到的現(xiàn)金從分配股利，利潤(rùn)22 ）所收到的現(xiàn)金從國(guó)債利息收入現(xiàn)金凈額收到的處置固定資產(chǎn)，無(wú)形資產(chǎn)23 ）資產(chǎn)和其他長(zhǎng)期資產(chǎn)26 ）其他收到的現(xiàn)金與投資活動(dòng)27 ）小計(jì)