資產(chǎn)負(fù)債表、利潤(rùn)表與現(xiàn)金流量表中英文對(duì)照

1、完整英文版資產(chǎn)負(fù)債表、利潤(rùn)表及現(xiàn)金流量表資產(chǎn)負(fù)債表 Balance 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 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收帳款 Accounts 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 Allowance receivable應(yīng)收出口退稅 Export drawback receivabl

2、e存貨 Inventories其中：原材料 Including:Raw materials產(chǎn)成品(庫(kù)存商品) Finished goods待攤費(fèi)用 Prepaid and deferred expenses待處理流淌資產(chǎn)凈損失 Unsettled G/L on current 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其他流淌資產(chǎn) Other current assets流淌資產(chǎn)合計(jì) Total current assets長(zhǎng)期投資： Long-term investment：其中:長(zhǎng)期股權(quán)投

3、資 Including long term equity investment長(zhǎng)期債權(quán)投資 Long term securities investment*合并價(jià)差 Incorporating price difference長(zhǎng)期投資合計(jì) Total long-term investment固定資產(chǎn)原價(jià) Fixed assets-cost減：累計(jì)折舊 Less:Accumulated Dpreciation固定資產(chǎn)凈值 Fixed assets-net value減：固定資產(chǎn)減值預(yù)備 Less:Impairment of fixed assets固定資產(chǎn)凈額 Net value of fixe

4、d 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 on fixed assets固定資產(chǎn)合計(jì) Total tangible assets無(wú)形資產(chǎn) Intangible 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)改良支出 Improvement e

5、xpenditure 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) Balance Sheet項(xiàng) 目 ITEM短期借款 Short-term loans應(yīng)付票款 Notes payable應(yīng)付帳款 Accounts payab

6、1e預(yù)收帳款 Advances 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 government其他應(yīng)付款 Other creditors預(yù)提費(fèi)用 Provision for expenses可能負(fù)債 Accrued liabilities一年內(nèi)到期的長(zhǎng)期負(fù)債 Long term liabilities due within one year其他流淌負(fù)債 Other current liabiliti

7、es流淌負(fù)債合計(jì) Total current liabilities長(zhǎng)期借款 Long-term loans 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:Special reserve 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 liabi

8、lities* 少數(shù)股東權(quán)益 Minority interests實(shí)收資本(股本) Subscribed Capital國(guó)家資本 National capital集體資本 Collective capital法人資本 Legal persons capital其中:國(guó)有法人資本 Including:State-owned legal persons capital集體法人資本 Collective legal persons capital個(gè)人資本 Personal capital外商資本 Foreign businessmens capital資本公積 Capital surplus盈余公積

9、 surplus reserve其中:法定盈余公積 Including:statutory surplus reserve公益金 public welfare fund補(bǔ)充流淌資本 Supplermentary current capital* 未確認(rèn)的投資損失（以“-”號(hào)填列） Unaffirmed investment loss未分配利潤(rùn) Retained earnings外幣報(bào)表折算差額 Converted difference in Foreign Currency Statements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

10、 Liabilities & Equity利潤(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：出口產(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

11、：Selling expenses治理費(fèi)用General and administrative expenses財(cái)務(wù)費(fèi)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(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)Operating profit加：投資收益Add：Income on investme

12、nt加：營(yíng)業(yè)外收入Add：Non-operating income減：營(yíng)業(yè)外支出Less：Non-operating expenses加：往常年度損益調(diào)整Add：adjustment of loss and gain for previous years利潤(rùn)總額 Total profit減：所得稅 Less：Income tax凈利潤(rùn) Net profit現(xiàn)金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities: 01)Cash received from sale

13、s of goods or rendering of services 02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and servi

14、ces10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating

15、activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)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 of ca

17、sh 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 amounts borrowed44)

18、Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-tota

19、l of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash5.Net Increase in Cash and Cash Equivalents Supplemental Information1.Investing and Financing Activities that do not Involve inCash Receipts and Payments56)Repayment of debts by the transfer

20、 of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64

21、)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)Defered tax credit (or

22、 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.Net Increase in Cash and C

23、ash 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)刻：?jiǎn)挝唬喉?xiàng)目1.cash流量從經(jīng)營(yíng)活動(dòng)：01 ）所收到的現(xiàn)金從銷(xiāo)售物資或提供勞務(wù)02 ）

24、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，并代表職員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