財務(wù)報表中英文對照翻譯模板

財務(wù)報表中英文對照翻譯1.資產(chǎn)負(fù)債表BalanceSheet項目ITEM貨幣資金Cash短期投資Shortterminvestments應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付帳款A(yù)ccountsprepaid期貨保證金Futureguarantee應(yīng)收補貼款A(yù)llowancereceivable應(yīng)收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品(庫存商品)Finishedgoods待攤費用Prepaidanddeferredexpenses待處理流動資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長期債權(quán)投資Long-termdebentureinvestmentfallingdueinayear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計Totalcurrentassets長期投資：Long-terminvestment：其中:長期股權(quán)投資Includinglongtermequityinvestment長期債權(quán)投資Longtermsecuritiesinvestment*合并價差I(lǐng)ncorporatingpricedifference長期投資合計Totallong-terminvestment固定資產(chǎn)原價Fixedassets-cost減：累計折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinganduserights遞延資產(chǎn)（長期待攤費用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長期資產(chǎn)Otherlongtermassets其中:特準(zhǔn)儲備物資Amongit:Speciallyapprovedreservingmaterials無形及其他資產(chǎn)合計Totalintangibleassetsandotherassets遞延稅款借項Deferredassetsdebits資產(chǎn)總計TotalAssets資產(chǎn)負(fù)債表(續(xù)表)BalanceSheet項目ITEM短期借款Short-termloans應(yīng)付票款Notespayable應(yīng)付帳款A(yù)ccountspayab1e預(yù)收帳款A(yù)dvancesfromcustomers應(yīng)付工資Accruedpayroll應(yīng)付福利費Welfarepayable應(yīng)付利潤(股利)Profitspayable應(yīng)交稅金Taxespayable其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors預(yù)提費用Provisionforexpenses預(yù)計負(fù)債Accruedliabilities一年內(nèi)到期的長期負(fù)債Longtermliabilitiesduewithinoneyear其他流動負(fù)債Othercurrentliabilities流動負(fù)債合計Totalcurrentliabilities長期借款Long-termloanspayable應(yīng)付債券Bondspayable長期應(yīng)付款long-termaccountspayable專項應(yīng)付款Specialaccountspayable其他長期負(fù)債Otherlong-termliabilities其中:特準(zhǔn)儲備資金Including:Specialreservefund長期負(fù)債合計Totallongtermliabilities遞延稅款貸項Deferredtaxationcredit負(fù)債合計Totalliabilities*少數(shù)股東權(quán)益Minorityinterests實收資本(股本)SubscribedCapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson"scapital其中:國有法人資本Including:State-ownedlegalperson"scapital集體法人資本Collectivelegalperson"scapital個人資本Personalcapital外商資本Foreignbusinessmen"scapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefund補充流動資本Supplermentarycurrentcapital*未確認(rèn)的投資損失（以“-”號填列）Unaffirmedinvestmentloss未分配利潤Retainedearnings外幣報表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權(quán)益合計Totalshareholder"sequity負(fù)債及所有者權(quán)益總計TotalLiabilities&Equity2.利潤表INCOMESTATEMENT項目ITEMS產(chǎn)品銷售收入SalesofproductsIncluding：Exportsales減：銷售折扣與折讓Less：Salesdiscountandallowances產(chǎn)品銷售凈額Netsalesofproducts減：產(chǎn)品銷售稅金Less：Salestax產(chǎn)品銷售成本Costofsales其中：出口產(chǎn)品銷售成本Including：Costofexportsales產(chǎn)品銷售毛利Grossprofitonsales減：銷售費用Less：Sellingexpenses管理費用Generalandadministrativeexpenses財務(wù)費用Financialexpenses其中：利息支出(減利息收入)Including：Interestexpenses(minusinterestihcome)匯兌損失(減匯兌收益)Exchangelosses(minusexchangegains)產(chǎn)品銷售利潤Profitonsales加：其他業(yè)務(wù)利潤Add：profitfromotheroperations營業(yè)利潤Operatingprofit加：投資收益Add：Incomeoninvestment加：營業(yè)外收入Add：Non-operatingincome減：營業(yè)外支出Less：Non-operatingexpenses加：以前年度損益調(diào)整Add：adjustmentoflossandgainforpreviousyears利潤總額Totalprofit減：所得稅Less：Incometax凈利潤Netprofit3.現(xiàn)金流量表CashFlowsStatement項目Items1.cash流量從經(jīng)營活動：1.CashFlowsfromOperatingActivities:01）所收到的現(xiàn)金從銷售貨物或提供勞務(wù)01)Cashreceivedfromsalesofgoodsorrenderingofservices02）收到的租金02)Rentalreceived增值稅銷售額收到退款的價值

Valueaddedtaxonsalesreceivedandrefundsofvalue03）增值稅繳納03)addedtaxpaid04）退回的其他稅收和征費以外的增值稅04)Refundofothertaxesandlevyotherthanvalueaddedtax07）其他現(xiàn)金收到有關(guān)經(jīng)營活動07)Othercashreceivedrelatingtooperatingactivities08）分，總現(xiàn)金流入量08)Sub-totalofcashinflows09）用現(xiàn)金支付的商品和服務(wù)09)Cashpaidforgoodsandservices10）用現(xiàn)金支付經(jīng)營租賃10)Cashpaidforoperatingleases11）用現(xiàn)金支付，并代表員工11)Cashpaidtoandonbehalfofemployees12）增值稅購貨支付12)Valueaddedtaxonpurchasespaid13）所得稅的繳納13)Incometaxpaid14）支付的稅款以外的增值稅和所得稅14)Taxespaidotherthanvalueaddedtaxandincometax17）其他現(xiàn)金支付有關(guān)的經(jīng)營活動17)Othercashpaidrelatingtooperatingactivities18）分，總的現(xiàn)金流出18)Sub-totalofcashoutflows19）凈經(jīng)營活動的現(xiàn)金流量19)Netcashflowsfromoperatingactivities2.cash流向與投資活動：2.CashFlowsfromInvestingActivities:20）所收到的現(xiàn)金收回投資20)Cashreceivedfromreturnofinvestments21）所收到的現(xiàn)金從分配股利，利潤21)Cashreceivedfromdistributionofdividendsorprofits22）所收到的現(xiàn)金從國債利息收入22)Cashreceivedfrombondinterestincome現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn)Netcashreceivedfromdisposaloffixedassets,intangible23）資產(chǎn)和其他長期資產(chǎn)23)assetsandotherlong-termassets26）其他收到的現(xiàn)金與投資活動26)Othercashreceivedrelatingtoinvestingactivities27）小計的現(xiàn)金流入量27)Sub-totalofcashinflows用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn)Cashpaidtoacquirefixedassets,intangibleassets28）和其他長期資產(chǎn)28)andotherlong-termassets29）用現(xiàn)金支付，以獲取股權(quán)投資29)Cashpaidtoacquireequityinvestments30）用現(xiàn)金支付收購債權(quán)投資30)Cashpaidtoacquiredebtinvestments33）其他現(xiàn)金支付的有關(guān)投資活動33)Othercashpaidrelatingtoinvestingactivities34）分，總的現(xiàn)金流出34)Sub-totalofcashoutflows35）的凈現(xiàn)金流量，投資活動產(chǎn)生35)Netcashflowsfrominvestingactivities3.cash流量籌資活動：3.CashFlowsfromFinancingActivities:36）的收益，從發(fā)行股票36)Proceedsfromissuingshares37）的收益，由發(fā)行債券37)Proceedsfromissuingbonds38）的收益，由借款38)Proceedsfromborrowings41）其他收益有關(guān)的融資活動41)Otherproceedsrelatingtofinancingactivities42），小計的現(xiàn)金流入量42)Sub-totalofcashinflows43）的現(xiàn)金償還債務(wù)所支付的43)Cashrepaymentsofamountsborrowed44）現(xiàn)金支付的費用，對任何融資活動44)Cashpaymentsofexpensesonanyfinancingactivities45）支付現(xiàn)金，分配股利或利潤45)Cashpaymentsfordistributionofdividendsorprofits46）以現(xiàn)金支付的利息費用46)Cashpaymentsofinterestexpenses47）以現(xiàn)金支付，融資租賃47)Cashpaymentsforfinanceleases48）以現(xiàn)金支付，減少注冊資本48)Cashpaymentsforreductionofregisteredcapital51）其他現(xiàn)金收支有關(guān)的融資活動51)Othercashpaymentsrelatingtofinancingactivities52）分，總的現(xiàn)金流出52)Sub-totalofcashoutflows53）的凈現(xiàn)金流量從融資活動53)Netcashflowsfromfinancingactivities4.effect的外匯匯率變動對現(xiàn)金54.EffectofForeignExchangeRateChangesonC增加現(xiàn)金和現(xiàn)金等價物55.NetIncreaseinCashandCashEquivalents

補充資料SupplementalInformation1.投資活動和籌資活動，不參與1.InvestingandFinancingActivitiesthatdonotInvolvein現(xiàn)金收款和付款CashReceiptsandPayments56）償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn)56)Repaymentofdebtsbythetransferoffixedassets57）償還債務(wù)的轉(zhuǎn)移投資57)Repaymentofdebtsbythetransferofinvestments58）投資在形成固定資產(chǎn)58)Investmentsintheformoffixedassets59）償還債務(wù)的轉(zhuǎn)移庫存量59)Repaymentsofdebtsbythetransferofinvestories2.reconciliation凈利潤現(xiàn)金流量從經(jīng)營2.ReconciliationofNetProfittoCashFlowsfromOperating活動Activities62）凈利潤62)Netprofit63）補充規(guī)定的壞帳或不良債務(wù)注銷63)Addprovisionforbaddebtorbaddebtwrittenoff64）固定資產(chǎn)折舊64)Depreciationoffixedassets65）無形資產(chǎn)攤銷65)Amortizationofintangibleassets損失處置固定資產(chǎn)，無形資產(chǎn)Lossesondisposaloffixedassets,intangibleassets66）和其他長期資產(chǎn)（或減：收益）66)andotherlong-termassets(ordeduct:gains)67）損失固定資產(chǎn)報廢67)Lossesonscrappingoffixedassets68）財務(wù)費用68)Financialexpenses69）引起的損失由投資管理（或減：收益）69)Lossesarisi