三大會(huì)計(jì)報(bào)表中英文對(duì)照

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 investments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)ccounts receivable其他應(yīng)收款 Other receivables預(yù)付帳款 Accounts prepaid期貨保證金Future guarantee應(yīng)收補(bǔ)貼款 Allowa nee receivable應(yīng)收岀口退稅 Export drawback receivable存貨 Inven tories其中：原材料In

2、 cludi ng:Rawmaterials產(chǎn)成品（庫(kù)存商品）Finished goods待攤費(fèi)用Prepaid and deferred expenses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Long-term debenture investment falling due in a yaear其他流動(dòng)資產(chǎn)Other current assets流動(dòng)資產(chǎn)合計(jì)Total current assets長(zhǎng)期投資：Long-terminvestment :其中：長(zhǎng)期股權(quán)投資 Includinglong term equity

3、investment長(zhǎng)期債權(quán)投資Long term securities investment* 合并價(jià)差 Incorporatingprice differenee長(zhǎng)期投資合計(jì)Totallong-terminvestment固定資產(chǎn)原價(jià)Fixedassets-cost減：累計(jì)折舊Less:Accumulated Dpreciati on固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準(zhǔn)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

4、資Project material在建工程Construction 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 tangible 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:Fixedassets repair固定資產(chǎn)改良支岀Improvementexpenditure of fixed assets其他長(zhǎng)期資產(chǎn)Other long term a

5、ssets其中：特準(zhǔn)儲(chǔ)備物資Among it:Specially approved reserving materials無(wú)形及其他資產(chǎn)合計(jì)Total intangible 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-termloa ns應(yīng)付票款Notes payable應(yīng)付帳款 Accou nts payab1e預(yù)收帳款 Advances from customers應(yīng)付工資 Accrued payro1l 應(yīng)付福利費(fèi)

6、 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 government其他應(yīng)付款 Other creditors預(yù)提費(fèi)用Provision for expenses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 current liabilities 流動(dòng)負(fù)債合計(jì) Total current liabilities 長(zhǎng)期借款 Long-term loans

7、payable應(yīng)付債券Bonds payable長(zhǎng)期應(yīng)付款 long-term accounts payable專(zhuān)項(xiàng)應(yīng)付款 Special accounts payable 其他長(zhǎng)期負(fù)債 Other long-term liabilities 其中：特準(zhǔn)儲(chǔ)備資金Including:Specialreserve fund長(zhǎng)期負(fù)債合計(jì)Total long term liabilities遞延稅款貸項(xiàng)Deferred taxation credit負(fù)債合計(jì) Total liabilities*少數(shù)股東權(quán)益Minority interests實(shí)收資本（股本）Subscribed Capital國(guó)家資本

8、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-ownedlegal person"s capital集體法人資本 Collective legal person"s capital個(gè)人資本Pers onalcapital外商資本Foreig nbus in essme n"s capital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積In clud in g:statutory

9、surplus reserve公益金 public welfare fund補(bǔ)充流動(dòng)資本Supplerme ntarycurre 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 earnings夕卜幣報(bào)表折算差額Con verted differe nee in Foreig n Currency Stateme nts所有者權(quán)益合計(jì)Total shareholdersequity負(fù)債及所有者權(quán)益總計(jì)Total Liabilities & Equity禾 U潤(rùn)表 INCOM

10、E 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Including : Cost of export sales產(chǎn)品銷(xiāo)售毛利Gross profit on sales減：銷(xiāo)售費(fèi)用Less : Selling expenses管理費(fèi)用Genera

11、l and administrativeexpenses財(cái)務(wù)費(fèi)用Financial expensesihcome)years其中：利息支岀 (減利息收入)Including : Interest expenses (minusinterest匯兌損失(減匯兌收益)Exchange losses(minus exchange gains) 產(chǎn)品銷(xiāo)售利潤(rùn) Profit on sales加：其他業(yè)務(wù)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Ad

12、d : Non-operati ng in 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 : adjustmentof loss and gain for previous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 Stateme ntPrepared by: Period: Un it:ItemsI. Cash Flows from Operating Activities:01)Cash received from sales of

13、 goods or rendering of services02)Re ntal receivedValue added tax on sales received and refunds of value03)added tax paidtax04)Refund of other taxes and levy other than value added07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10

14、) Cash paid for operating leases11) Cash paid to and on behalf of employees12) Value added tax on purchases paid13) Income tax paid14) T axes paid other than value added tax and income tax17) Other cash paid relating to operating activities18) Sub-total of cash outflowsActivities:19) Net cash flows

15、from operating activities2. Cash Flows from Investing20)Cash receivedfrom returnof investments21)Cash receivedfrom distributionof dividends or profits22)Cash receivedfrom bond interestincomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26) Other cash

16、received relating to investing activities27) Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28) and other long-term assets29) Cash paid to acquire equity investments30) Cash paid to acquire debt investments33) Other cash paid relating to investing activities34) Sub-total

17、 of cash outflows35) Net cash flows from investing activities3. Cash Flows from Financing Activities:36) Proceeds from issuing shares37) Proceeds from issuing bonds38) Proceeds from borrowings41) Other proceeds relating to financing activities42) Sub-total of cash inflows43) Cash repayments of amoun

18、ts borrowed44)Cash paymentsof expenses on any financing activities45)Cash paymentsfor distributionof dividends or profits46)Cash paymentsof interest expenses47)Cash paymentsfor finance leases48)Cash paymentsfor reductionof registeredcapital51) Other cash payments relating to financing activities52)

19、Sub-total of cash outflows53) Net cash flows from financing activities4. Effect of Foreign Exchange Rate Changes on Cash5. Net Increase in Cash and Cash EquivalentsSupplemental Information 1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repaymentof debts by t

20、he transfer of fixed assets57)Repaymentof debts by the transfer of investments58)Investmentsin the form of fixed assets59)Repaymentsof debts by the transfer of investories2. Reconciliation of Net Profit to Cash Flows from Operating Activities62) Net profit63) Add provision for bad debt or bad debt w

21、ritten off64) Depreciation of fixed assets65) Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66) and other long-term assets (or deduct:gains)67) Losses on scrapping of fixed assets68) Financial expenses69) Losses arising from investments (or deduct:gains)70) Def

22、ered tax credit (or deduct:debit)71) Decrease in inventories (or deduct ： increase)72) Decrease in operating receivables (or deduct:increase)73) Increase in operating payables (or deduct:decrease)74) Net payment on value added tax (or deduct:net receipts75) Net cash flows from operating activities3.

23、 Net Increase in Cash and Cash Equivalents76) cash at the end of the period77) Less:cash at the beginning of the period78) Plus:cash equivalents at the end of the period79) Less:cash equivalents at the beginning of the period80) Net increase in cash and cash equivalents現(xiàn)金流量表的現(xiàn)金流量聲明 擬制人：時(shí)間：?jiǎn)挝唬?項(xiàng)目1. c

24、ash 流量從經(jīng)營(yíng)活動(dòng)：01 ）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)