三大會(huì)計(jì)報(bào)表：資產(chǎn)負(fù)債表、損益表、現(xiàn)金流量表中英文對照

英文會(huì)計(jì)報(bào)表:FINANCIALREPORTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)PeriodEnded所屬月份ReportingPeriod報(bào)出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer所屬月份ReportingPeriod報(bào)出日期SubmitDate資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)

Assets流動(dòng)資產(chǎn)

CurrentAssets貨幣資金

BankandCash短期投資

CurrentInvestment一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準(zhǔn)備

Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價(jià)準(zhǔn)備

Less:Impairmentforcurrentinvestment短期投資凈額

Netbalofcurrentinvestment應(yīng)收票據(jù)

Notesreceivable應(yīng)收股利

Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款

Accountreceivable減：應(yīng)收賬款壞賬準(zhǔn)備

Less:BaddebtprovisionforAccountreceivable應(yīng)收賬款凈額

NetbalofAccountreceivable其他應(yīng)收款

Otherreceivable減：其他應(yīng)收款壞賬準(zhǔn)備Less:BaddebtprovisionforOtherreceivable其他應(yīng)收款凈額NetbalofOtherreceivable預(yù)付賬款

Prepayment應(yīng)收補(bǔ)貼款

Subsidyreceivable存貨

Inventory減：存貨跌價(jià)準(zhǔn)備

Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結(jié)算款A(yù)mountduefromcustomerforcontractwork待攤費(fèi)用

DeferredExpense一年內(nèi)到期的長期債權(quán)投資

Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應(yīng)收融資租賃款Financeleasereceivablesduewithinoneyear其他流動(dòng)資產(chǎn)

Othercurrentassets流動(dòng)資產(chǎn)合計(jì)

Totalcurrentassets長期投資Long-terminvestment長期股權(quán)投資

Long-termequityinvestment委托貸款Entrustedloanreceivable長期債權(quán)投資Long-termdebtinvestment長期投資合計(jì)Totalforlong-terminvestment減：長期股權(quán)投資減值準(zhǔn)備

Less:Impairmentforlong-termequityinvestment減：長期債權(quán)投資減值準(zhǔn)備

Less:Impairmentforlong-termdebtinvestment減：委托貸款減值準(zhǔn)備Less:Provisionforentrustedloanreceivable長期投資凈額Netbaloflong-terminvestment其中：合并價(jià)差

Include:Goodwill(Negativegoodwill)固定資產(chǎn)

Fixedassets固定資產(chǎn)原值

Cost減：累計(jì)折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值

Netbal減：固定資產(chǎn)減值準(zhǔn)備

Less:Impairmentforfixedassets固定資產(chǎn)凈額

NBVoffixedassets工程物資

Materialholdsforconstructionoffixedassets在建工程

Constructioninprogress減：在建工程減值準(zhǔn)備

Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產(chǎn)清理

Fixedassetstobedisposedof固定資產(chǎn)合計(jì)

Totalfixedassets無形資產(chǎn)及其他資產(chǎn)

Otherassets&Intangibleassets無形資產(chǎn)Intangibleassets減：無形資產(chǎn)減值準(zhǔn)備

Less:Impairmentforintangibleassets無形資產(chǎn)凈額Netbalofintangibleassets長期待攤費(fèi)用

Long-termdeferredexpense融資租賃——未擔(dān)保余值Financelease–Unguaranteedresidualvalues融資租賃——應(yīng)收融資租賃款Financelease–

Receivables其他長期資產(chǎn)Othernon-currentassets無形及其他長期資產(chǎn)合計(jì)Totalotherassets&intangibleassets遞延稅項(xiàng)

DeferredTax遞延稅款借項(xiàng)

DeferredTaxassets資產(chǎn)總計(jì)Totalassets負(fù)債及所有者（或股東）權(quán)益Liability&Equity流動(dòng)負(fù)債Currentliability短期借款

Short-termloans應(yīng)付票據(jù)

Notespayable應(yīng)付賬款

Accountspayable已結(jié)算尚未完工款預(yù)收賬款

Advancefromcustomers應(yīng)付工資

Payrollpayable應(yīng)付福利費(fèi)

Welfarepayable應(yīng)付股利

Dividendpayable應(yīng)交稅金

Taxespayable其他應(yīng)交款

Otherfeespayable其他應(yīng)付款

Otherpayable預(yù)提費(fèi)用

AccruedExpense預(yù)計(jì)負(fù)債

Provision遞延收益

DeferredRevenue一年內(nèi)到期的長期負(fù)債Long-termliabilityduewithinoneyear其他流動(dòng)負(fù)債

Othercurrentliability流動(dòng)負(fù)債合計(jì)

Totalcurrentliability長期負(fù)債Long-termliability長期借款

Long-termloans應(yīng)付債券

Bondspayable長期應(yīng)付款

Long-termpayable專項(xiàng)應(yīng)付款

Grants&Subsidiesreceived\