財務報表中英文對照(doc24頁)(完美版)

1、中英文對照財務報表（有何謬誤，歡迎指正） 資產(chǎn)負債表 BALANCESHEET2002 年 11 月 30 日 as at 30/11/2002負債和所有者權(quán)益資產(chǎn) AssetsLiabilities&Equity流動資產(chǎn) Current Assets :流動負債 CurrentLiabilities貨幣資金Cash短期投資Short term investments應付帳款 Trade payables應收票據(jù) Notes預收帳款 Advancedreceivablereceipts應收股利 Dividend應付工資 Accrualsreceivablefor salaries應 收

2、禾1J息Interestreceivable應付福利費Accrualsforbenefits應收帳款 Trade receivable其他應收款 Other receivable存貨 Inventories待攤費用 Prepaid expenses流動資產(chǎn)合計 Total current assets應付股利 Accruals for dividends應交稅金 Accruals for taxes其他應交款Other liabilities其他應付款Other payables預提費用 Provision for expenses流動負債合計 Total current liabilitie

3、s固定資產(chǎn) FixedAssets :固定資產(chǎn)原價長期負債Long termTangible assetsliabilities :減Less :累計折舊長期應付款 LongDepreciationterm liabilities固定資產(chǎn)凈值Nettangible assets長期負債合計Total longtermliabilities固定資產(chǎn)合計Totaltangible assets遞延稅款貸項Deferred income無形資產(chǎn)及其他資產(chǎn)Intangible Assetstaxes負債合計 Total liabilities無 形 資 產(chǎn)Intangible assets長期待攤費用

4、Long termadvancepayments其他長期資產(chǎn) Other long term assets無形資產(chǎn)及其他資產(chǎn)合 計 Total所有者權(quán)益Shareholders'equity實 收 資 本Subscribed Capital資本公積 Capitalintangible assetsreserves遞延稅款借項 Deferred income taxes盈余公積 Other reserves未分配利潤 Retained earnings所有者權(quán)益合計 Total shareholder's equity負債和所有者權(quán)益合資產(chǎn)總計AssetsTotal計Liabil

5、itiesEquityTotal&禾1J 潤表 Profit & Loss Account 2002 年 11 月 for the month ended30/11項目Item主營業(yè)務收入Sales 減Less :主營業(yè)務成本 Cost of Sales主營業(yè) 務稅金及附加 business taxes主營業(yè)務利潤GrossProfit加Add :其他業(yè)務利 潤 Other operating income減Less :營業(yè)費用Operating expenses管理費用 Administrationexpenses財務費 用 Finance expenses 營業(yè)利潤 Ope

6、ratingProfitfrom加Add :投資收益Income investments補貼收入Other income營業(yè)外收入 Extraordinary income減Less :營業(yè)外支出 Extraordinary expenses利潤總額 Profit before taxes減Less :所得稅 Taxes on income 凈利潤 Profit after taxes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

7、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Including: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 onc

8、urrent assets一年 內(nèi) 到 期 的長期債權(quán)投資 Long-term debenture investment falling due in a yaear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 termequity investment長 期 債 權(quán) 投 資 Long term securities investment* 合 并 價 差 Incorporating price difference長 期 投

9、資 合 計 Total long-term investment固定資產(chǎn)原價Fixed assets-cost減 ： 累 計 折 舊 Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixed assets-net value減：固定資產(chǎn)減值準備Less:Impairmentof fixed assets固定資產(chǎn)凈額Net value of fixed assets固定資產(chǎn)清理Disposal of fixed assets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 onfix

10、ed 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 long term assets其 中 : 特 準 儲 備 物 資Amongit:Speciallyapproved

11、reservingmaterials無形及其他資產(chǎn)合計Total intangibleassets 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 payro1l應付福利費 Welfare payable應付利潤 （ 股利 ） Profits payab1e

12、應交稅金Taxes payable其他應交款Otherpayable to government其他應付款Othercreditors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 payable應付債券Bonds payable長期應付款long-t

13、erm 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 termliabilities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National

14、capital集體資本Collective capital法人資本Legal person"s capital其中:國有法人資本 Including:State-owned legal person"s capital集 體 法 人 資 本Collective legalperson"s capital個人資本Personal capital外 商 資 本 Foreign businessmen"s capital資本公積Capital surplus盈余公積surplus reserve其中:法定盈余公積 Including:statutory sur

15、plus reserve 公益金 public welfare fund 補充流動資本Supplermentary currentcapital* 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Converted differencein Foreign Currency Statements所有者權(quán)益合計 Total shareholder"sequity負 債 及 所 有 者 權(quán) 益 總 計 Total Liabilities & Equity利潤表 INCOME S

16、TATEMENT項 目 ITEMS產(chǎn)品銷售收入Sales of products其中：出口產(chǎn)品銷售收入 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 ： Costof 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

17、General and administrativeexpenses財務費用Financial expenses其中：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 otheroperations營業(yè)利潤Operating profit加：投資收益Add： Income on investment加 ：

18、 營 業(yè) 外 收 入 Add ： Non-operating income減 ： 營 業(yè) 外 支 出 Less ： Non-operating expenses加： 以前年度損益調(diào)整Add： adjustment ofloss and gain for previous years利潤總額Total profit減：所得稅Less ： Income tax凈利潤 Net profit本文來自 : 人大經(jīng)濟論壇會計與財務管理版，詳細出處參考：會 計 要 素 的 計 量 屬 性 basis of measurement歷史成本historical cost重置成本replacement cost可

19、實現(xiàn)凈值net-realizable value現(xiàn)值 present value公允價值 fair value財務報告 financial statement資產(chǎn)負債表Balance Sheet利潤表Income Statement現(xiàn)金流量表Cash Flow Statement所有者權(quán)益變動表 Statement of Changesin Equity附注 notesDisclosure notesChap. 2貨幣資金 monetary assets現(xiàn)金 cash銀行賬戶 bank account現(xiàn)金等價物 cash equivalentChap. 3金融資產(chǎn) financial inst

20、ruments以公允價值計量且變動計入當期損益的金融資產(chǎn)Measure at fair value through profit or loss交易性金融資產(chǎn)held for trading指定為以公允價值計量且變動計入當期損益的金融資產(chǎn)Identified as at fair value through profit or loss持有到期投資 Held-to - maturity investment貸款和應收賬款Loans and receivables可 供 出 售 金 融 資 產(chǎn) available-for-sale financial assets減值 impairment減值損

21、失 impairment lossChap. 4存貨 inventory存貨的種類： Classification of inventory原材料raw materials inventory在產(chǎn)品work-in-progress inventory半成品component parts產(chǎn)成品finished goods inventory商品merchandise inventory周轉(zhuǎn)材料supplies inventory發(fā)出存貨的計量cost flow assumption先進先出法first-in-first-out (FIFO)后進先出法last-in-first-out (LIFO

22、)移 動 加 權(quán) 平 均 法 moving-average unit cost全 月 一 次 加 權(quán) 平 均 法 weighted-average system個 別 計 價 法 ( 具 體 辨 認 法 ) specific identification期 末 存 貨 的 計 量 ending balance of inventory成本與可變現(xiàn)凈值孰低lower-of -cost-or-market valueNet-realizable value存 貨 跌 價 準 備 Allowance to reduce inventory to LCM資 產(chǎn) 減 值 損 失 存 貨 減 值 損 失

23、loss of impairment on assets loss ofimpairment on inventoryChap. 5長期股權(quán)投資long-term investment -shareInvestment in subsidiary *成本法cost method權(quán)益法equity method投資收益 investment income可轉(zhuǎn)換convertibleChap. 6固定資產(chǎn)capital assets在建工程wok-in-progress construction折舊 amortization平均年限法 straight-line-method工作量法 unit-o

24、f- production雙 倍 余 額 遞 減 法 declining-balance method年 數(shù) 總 和 法 sum-of-the-years-digits method后續(xù)支出 subsequent expenditure資本化capitalized cost費用化expensed cost處置 retirement and disposal持有待售的固定資產(chǎn)capital assets heldfor sale固定資產(chǎn)清理disposal of capital assets固 定 資 產(chǎn) 減 值 準 備 allowance of impairments on capital a

25、ssetsChap. 7無形資產(chǎn) intangible assets專利權(quán) patents非 專 利 技 術(shù) industrial design registration商標權(quán)trademarks andtrade name著作權(quán)copyright特許權(quán)franchise rights土地使用權(quán)rights of using landChap. 8投 資 性 房 地 產(chǎn) investment property / profitable estateChap. 9非貨幣性資產(chǎn)交換non-monetary assetsexchange商業(yè)實質(zhì)commercial substanceChap. 10

26、資產(chǎn)減值assets impairment估計 evaluation資產(chǎn)組 assets group cash generate unit商譽 goodwillChap. 11負債 liabilities流動負債current liabilities非流動負債non-current liabilities初始計量initial measurement辭退福利fire fringe進口 import出口 export可轉(zhuǎn)換公司債券convertible bondChap. 12所有者權(quán)益 equity實收資本issued capital資本公積capital reserve股本溢價share p

27、remium留存收益 retained earnings未分配利潤 distributed profitChap. 13完工百分比法percentage of completionmethod建造合同construction contract直接法direct method間接法indirect method分部報告segment report關(guān)聯(lián)方related party租賃 lease擔保 guaranteeChap. 15或有事項contingencies或有資產(chǎn)contingent assets或有負債contingent liabilities虧損合同onerous contrac

28、tChap.16重組 reorganization /resutructionChap. 18借 款 費 用 borrowing costs borrowing expenditure溢價 premium折價 discount資本化 capitalize costsChap. 20所得稅income tax計稅基礎(chǔ) tax base永久性差別permanent difference暫時性差別temporary difference應 納 稅 暫 時 性 差 異 taxable temporary differences可抵扣暫時性差異deductible temporarydifference

29、遞延所得稅資產(chǎn)deferred tax assets遞 延 所 得 稅 負 債 deferred tax liabilitiesChap. 21外 幣 折 算 translation of foreigncurrency外幣交易 foreign currency transactions外 幣 財 務 報 表 折 算 translation of foreign currency financial statement即期匯率 current exchange rate遠期匯率future exchange rate通貨膨脹inflationChap. 22出租人lessor承租人lessee經(jīng)營租賃operating lease融資租賃finance lease / capital lease售后租回sale and leasebackChap. 23會計政策、會計估計變更和差錯更正Changes in acc