資產(chǎn)負債表、利潤表與現(xiàn)金流量表中英文對照

完整英文版資產(chǎn)負債表、利潤表及現(xiàn)金流量表資產(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 on current assets一年內到期的長期債權投資 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:長期股權投資 Including long term equity investment長期債權投資 Long term securities investment*合并價差 Incorporating price difference長期投資合計 Total long-term investment固定資產(chǎn)原價 Fixed assets-cost減：累計折舊 Less:Accumulated Dpreciation固定資產(chǎn)凈值 Fixed assets-net value減：固定資產(chǎn)減值準備 Less:Impairment of 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 on fixed 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 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 Among it:Specially approved reserving materials無形及其他資產(chǎn)合計 Total intangible assets 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應交稅金 Taxes payable其他應交款 Other payable to government其他應付款 Other creditors預提費用 Provision for expenses預計負債 Accrued liabilities一年內到期的長期負債 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-term 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 term liabilities遞延稅款貸項 Deferred taxation credit負 債 合 計 Total liabilities* 少數(shù)股東權益 Minority interests實收資本(股本) Subscribed Capital國家資本 National capital集體資本 Collective capital法人資本 Legal persons capital其中:國有法人資本 Including:State-owned legal persons capital集體法人資本 Collective legal persons capital個人資本 Personal capital外商資本 Foreign businessmens capital資本公積 Capital surplus盈余公積 surplus reserve其中:法定盈余公積 Including:statutory surplus reserve公益金 public welfare fund補充流動資本 Supplermentary current capital* 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 difference in Foreign Currency Statements所有者權益合計 Total shareholders equity 負債及所有者權益總計 Total Liabilities & Equity利潤表 INCOME STATEMENT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：Cost of 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General and administrative expenses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 other operations營業(yè)利潤Operating profit加：投資收益Add：Income on investment加：營業(yè)外收入Add：Non-operating income減：營業(yè)外支出Less：Non-operating expenses加：以前年度損益調整Add：adjustment of loss and gain for previous years利潤總額 Total profit減：所得稅 Less：Income tax凈利潤 Net profit現(xiàn)金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities: 01)Cash received from sales 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 services10)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 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 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 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 amounts borrowed44)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-total 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 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)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 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 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：時間：單位：項目1.cash流量從經(jīng)營活動：01 ）所收到的現(xiàn)金從銷售貨物或提供勞務02 ）收到的租金增值稅銷售額收到退款的價值03 ）增值稅繳納04 ）退回的其他稅收和征費以外的增值稅07 ）其他現(xiàn)金收到有關經(jīng)營活動08 ）分，總現(xiàn)金流入量09 ）用現(xiàn)金支付的商品和服務10 ）用現(xiàn)金支付經(jīng)營租賃11 ）用現(xiàn)金支付，并代表員工12 ）增值稅購貨支付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)金支付有關的經(jīng)營活動18 ）分，總的現(xiàn)金流出19 ）凈經(jīng)營活動的現(xiàn)金流量2.cash流向與投資活動：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22 ）所收到的現(xiàn)金從國債利息收入現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn)23 ）資產(chǎn)和其他長期資產(chǎn)26 ）其他收到的現(xiàn)金與投資活動27 ）小計的現(xiàn)金流入量用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn)28 ）和其他長期資產(chǎn)29 ）用現(xiàn)金支付，以獲取股權投資30 ）用現(xiàn)金支付收購債權投資33 ）其他現(xiàn)金支付的有關投資活動34 ）分，總的現(xiàn)金流出35 ）的凈現(xiàn)金流量，投資活動產(chǎn)生3.cash流量籌資活動：36 ）的收益，從發(fā)行股票37 ）的收益