會(huì)計(jì)報(bào)表項(xiàng)目中英文對(duì)照(三張主表)

1、會(huì)計(jì)報(bào)表項(xiàng)目中英文對(duì)照(三張主表)1、balance sheet(audited) 資產(chǎn)負(fù)債表assets資產(chǎn)current assets 流動(dòng)資產(chǎn)、cash貨幣資金short-term investment短期投資notes receivable應(yīng)收票據(jù)dividends receivable應(yīng)收股利interest receivable應(yīng)收利息account receivable應(yīng)收帳款other receivable 其他應(yīng)收款advanced to suppliers 預(yù)付帳款subsidies receivable 應(yīng)收補(bǔ)貼款inventories 存貨prepaid expense

2、s 待攤費(fèi)用long-term investments maturing within one year 一年內(nèi)到期的長(zhǎng)期投資other current assents 其他流動(dòng)資產(chǎn)total current assets 流動(dòng)資產(chǎn)合計(jì)long-term investments 長(zhǎng)期投資long-term equity investment 長(zhǎng)期股權(quán)投資long-term debt investment 長(zhǎng)期債權(quán)投資total long-term investment 長(zhǎng)期投資合計(jì)fixed assets 固定資產(chǎn)fixed assets-cost 固定資產(chǎn)原價(jià)less: accumulate

3、d depreciation減：累計(jì)折舊fixed assets net value固定資產(chǎn)凈值less: impairment of fixed assets 減： 固定資產(chǎn)減值準(zhǔn)備fixed asset-book value 固定資產(chǎn)凈值materials for projects工程物資construction in progress在建工程disposal of fixed assets固定資產(chǎn)清理 total fixed assets 固定資產(chǎn)合計(jì)intangible assets and other assets 無(wú)形資產(chǎn)及其他資產(chǎn)intangible assets 無(wú)形資產(chǎn)lon

4、g-term deferred expenses長(zhǎng)期待攤費(fèi)用other long-term assets其他長(zhǎng)期資產(chǎn)total intangible assets and other assets 無(wú)形資產(chǎn)及其他資產(chǎn)合計(jì)deferred tax：遞延稅項(xiàng)deferred tax debit遞延稅款借項(xiàng)total assets資產(chǎn)總計(jì)liabilities and owners equity 負(fù)債及所有者權(quán)益current liabilities :流動(dòng)負(fù)債short-term loans 短期借款notes payable 應(yīng)付票據(jù)account payable應(yīng)付帳款advance from

5、 customers預(yù)收帳款accrued payroll 應(yīng)付工資accrued employees welfare expenses應(yīng)付福利費(fèi)dividends payable應(yīng)付股利taxes payable應(yīng)交稅金other taxes and expense payable 其他應(yīng)交款other payable 其他應(yīng)付款accrued expenses預(yù)提費(fèi)用provisions預(yù)計(jì)負(fù)債long-term liabilities due within one year一年內(nèi)到期的長(zhǎng)期負(fù)債other current liabilities其他流動(dòng)負(fù)債total current lia

6、bilities流動(dòng)負(fù)債合計(jì)long-term liabilities： 長(zhǎng)期負(fù)債long-term loans長(zhǎng)期借款bonds payable 應(yīng)付債券long-term accounts payable長(zhǎng)期應(yīng)付款specific account payable專項(xiàng)應(yīng)付款other long-term liabilities其他長(zhǎng)期負(fù)債totallong-term liabilities 長(zhǎng)期負(fù)債合計(jì)deferred tax:遞延稅項(xiàng)deferred tax credits遞延稅款貸項(xiàng)total other liabilities : 負(fù)債合計(jì)owners equity:所有者權(quán)益（股東權(quán)

7、益）paid-in capital實(shí)收資本less :investment returned減：已歸還投資pain-in capital-net 實(shí)收資本凈額capital surplus資本公積surplus from profits盈余公積 including: statutory public welfare fund其中：法定公益金undistributed profit未分配利潤(rùn)total owners equity 所有者權(quán)益（股東權(quán)益）total liabilities and owners equities負(fù)債及所有者權(quán)益total liabilities and owners

8、 equities負(fù)債及所有者權(quán)益2、income statement (audited)利潤(rùn)表item項(xiàng)目sales產(chǎn)品銷售收入including :export sales其中：出口產(chǎn)品銷售收入less: sales discounts and allowances減：銷售折扣與折讓net sales產(chǎn)品銷售凈額less: sales tax 減：產(chǎn)品銷售稅金cost of sales產(chǎn)品銷售成本including :cost of export sales出口產(chǎn)品銷售成本gross profit產(chǎn)品銷售毛利less : selling expense減：銷售費(fèi)用general and a

9、dministrative expense管理費(fèi)用financial expense財(cái)務(wù)費(fèi)用including :interest expense(less interest income) 其中：利息支出（減利息收入）exchange loss (less exchange gain) 匯兌損失（減匯兌收益）income from main operation產(chǎn)品銷售利潤(rùn)add :income from other operations加：其他業(yè)務(wù)利潤(rùn)operating income營(yíng)業(yè)利潤(rùn)add : investment income 加：投資收益non-operating expense

10、營(yíng)業(yè)外收入less: non-operating expense減：營(yíng)業(yè)外支出add: adjustment to pripr years income and expense 加：以前年度損益調(diào)整income before tax利潤(rùn)總額less: income tax減：所得稅net income凈利潤(rùn)statementofprofit apropriation anddistribution (audited) 利潤(rùn)分配表item項(xiàng)目net income 凈利潤(rùn)add: undistributed profit at beginning of year 加：年初未分配利潤(rùn)other tr

11、ansferred in 其他轉(zhuǎn)入profit available for distribution可供分配的利潤(rùn)less: statutory surplus from profits 減：提取法定盈余公積statutory public welfare fund 提取法定公益金staff and workers bonus and welfare fund 職工獎(jiǎng)勵(lì)及福利基金reserve fund 提取儲(chǔ)備基金enterprise expansion fund提取企業(yè)發(fā)展基金profit capitalized on return of investments 利潤(rùn)歸還投資profit

12、available for distribution to owners 可供投資者分配的利潤(rùn)less: dividends payable for preferred stock 應(yīng)付優(yōu)先股股利voluntary surplus from profits 提取任意盈余公積dividends payable for common stock 應(yīng)付普通股股利dividends transferred to capital 轉(zhuǎn)作股本的普通股股利undistributed profit未分配利潤(rùn)3、cash flows statement現(xiàn)金流量表項(xiàng)目itemno。行次金額amount1.經(jīng)營(yíng)活動(dòng)產(chǎn)

13、生的現(xiàn)金流量：cash flows from operating activities銷售商品提供勞務(wù)收到的現(xiàn)金cash received from sales of goods or rendering of services收到的稅費(fèi)返還 refund of taxes收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金流量 other cash received relating to operating to activities現(xiàn)金流入小計(jì)sub-total of cash inflows購(gòu)買商品，接受勞務(wù)支付的現(xiàn)金cash-paid for goods and services支付給職工以及為職工支付的

14、現(xiàn)金cash paid to and on behalf of employees支付各項(xiàng)稅費(fèi)cash paid for taxes支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金other cash paid relating to operating activities現(xiàn)金流出小計(jì) sub-total of cash outflows經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~net cash flows from operating activities2.投資活動(dòng)產(chǎn)生的現(xiàn)金流量 cash flows from investing activities收回投資所收到的現(xiàn)金 cash received from retur

15、n of investments取得投資收益所收到的現(xiàn)金 cash received from investment income 處置固定資產(chǎn)無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)而收到的現(xiàn)金凈額net cash received from disposal of fixed assets ,intangible assets and other long-term assets收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 other cash received relating to investing activities現(xiàn)金流入小計(jì)sub-total of cash inflows購(gòu)建固定資產(chǎn)，無(wú)形資產(chǎn)和其他長(zhǎng)期資

16、產(chǎn)所支付的現(xiàn)金 cash paid to acquire fixed assets ,intangible assets and other long-term assets投資所支付的現(xiàn)金 cash paid to acquire equity investments支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金other cash paid relating to investing activities現(xiàn)金流出小計(jì) sub-total of cash outflows投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~net cash flows from investing activities3.籌資活動(dòng)產(chǎn)生的現(xiàn)金流量： c

17、ash flows from financing activities吸收投資所收到的現(xiàn)金 proceeds from capital increase借款所收到的現(xiàn)金proceeds from borrowings收到的其他的與籌資活動(dòng)有關(guān)的現(xiàn)金 other proceeds relating to financing activities現(xiàn)金流入小計(jì) sub-total of cash inflows償還債務(wù)所支付的現(xiàn)金 cash repayments of borrowings分配股利，利潤(rùn)或支付利息所支付的現(xiàn)金 cash payments for distribution of div

18、idends or profits or interests支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金other cash payments relating to financing activities現(xiàn)金流出小計(jì) sub-total of cash outflows籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~net cash flows from financing activities4.匯率變動(dòng)對(duì)現(xiàn)金的影響額effect of foreign exchange rate changes on cash5.現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 net increase in cash and cash flows from o

19、perating activities1將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)現(xiàn)金流量reconciliation of net profit to cash flows from operating activities凈利潤(rùn)plus: cash equivalents at the end of the period加：計(jì)提的資產(chǎn)減值準(zhǔn)備 add: impairment of assets固定資產(chǎn)折舊 depreciation of fixed assets無(wú)形資產(chǎn)攤銷amortization of intangible assets長(zhǎng)期待攤費(fèi)用攤銷 amortization of long-term d

20、eferred expenses待攤費(fèi)用減少（減：增加） decrease of prepaid expenses (less: increases )預(yù)提費(fèi)用增加（減：減少） increase of accrued expense (less: decrease)處置固定資產(chǎn)，無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失（減：收益）losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct gains)固定資產(chǎn)報(bào)廢損失 losses on scrapping of fixed assets財(cái)務(wù)費(fèi)用 financial expenses投資損失（減：收益） losses on arising from investments (or deduct: debit )遞延稅款貸項(xiàng)（減：借項(xiàng)） deferred tax credit(or debit)存貨的減少（減：增加）decrease in inventories(or deduct: increase)經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少（減：增加） decrease in operating receivables (or de