中英文財務(wù)報表對照綜述

1、中英文財務(wù)報表對照摘自 首席財務(wù)官 2008 年 12 月 11 日一、企業(yè)財務(wù)會計報表封面 FINANCIAL REPORT COVER報表所屬期間之期末時間點 Period Ended所屬月份 Reporting Period報出日期 Submit Date記賬本位幣幣種 Local Reporting Currency審核人 Verifier填表人 Preparer二、資產(chǎn)負(fù)債表 Balance Sheet資產(chǎn) Assets流動資產(chǎn) Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內(nèi)到期委托貸款 Entrusted loa

2、n receivable due within one year減：一年內(nèi)到期委托貸款減值準(zhǔn)備Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價準(zhǔn)備 Less: Impairment for current investment短期投資凈額 Net bal of current investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable減：應(yīng)收賬款壞賬

3、準(zhǔn)備 Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable 減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment 應(yīng)收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價準(zhǔn)備 Less: Provision for Inventory 存貨

4、凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)收融資租賃款Finance lease receivables due within one year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 長期股

5、權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權(quán)投資 Long-term debt investment 長期投資合計 Total for long-term investment減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan

6、 receivable 長期投資凈額 Net bal of long-term investment 其中：合并價差 Include: Goodwill (Negative goodwill) 固定資產(chǎn) Fixed assets 固定資產(chǎn)原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal 減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets 固定資產(chǎn)凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed as

7、sets 在建工程 Construction in progress 減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計 Total fixed assets 無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無形資產(chǎn) Intangible assets 減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for int

8、angible assets 無形資產(chǎn)凈額 Net bal of intangible assets長期待攤費用 Long-term deferred expense融資租賃未擔(dān)保余值Finance lease - Unguaranteed residual values融資租賃應(yīng)收融資租賃款 Finance lease - Receivables其他長期資產(chǎn) Other non-current assets 無形及其他長期資產(chǎn)合計 Total other assets & intangible assets 遞延稅項 Deferred Tax遞延稅款借項 Deferred Tax asset

9、s資產(chǎn)總計 Total assets負(fù)債及所有者 （ 或股東 ）權(quán)益 Liability & Equity流動負(fù)債 Current liability短期借款 Short-term loans應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable已結(jié)算尚未完工款預(yù)收賬款 Advance from customers應(yīng)付工資 Payroll payable應(yīng)付福利費 Welfare payable應(yīng)付股利 Dividend payable應(yīng)交稅金 Taxes payable其他應(yīng)交款 Other fees payable其他應(yīng)付款 Other payable預(yù)提費用 Ac

10、crued Expense預(yù)計負(fù)債 Provision 遞延收益 Deferred Revenue一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year 其他流動負(fù)債 Other current liability 流動負(fù)債合計 Total current liability 長期負(fù)債 Long-term liability 長期借款 Long-term loans 應(yīng)付債券 Bonds payable 長期應(yīng)付款 Long-term payable 專項應(yīng)付款 Grants & Subsidies received 其他長期負(fù)債 Other lo

11、ng-term liability 長期負(fù)債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負(fù)債合計 Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益 （ 或股東權(quán)益 ） Owners Equity 實收資本 （ 或股本 ） Paid in capital 減 ; 已歸還投資 Less: Capital redemption 實收資本 （或股本 ）凈額 Net bal of Paid in capital 資本公積 Capital Rese

12、rves 盈余公積 Surplus Reserves其中：法定公益金 Include: Statutory reserves未確認(rèn)投資損失 Unrealised investment losses未分配利潤 Retained profits after appropriation其中：本年利潤 Include: Profits for the year外幣報表折算差額 Translation reserve所有者 （或股東 ）權(quán)益合計 Total Equity負(fù)債及所有者 （ 或股東 ）權(quán)益合計 Total Liability & Equity三、利潤及利潤分配表 Income stateme

13、nt and profit appropriation一、主營業(yè)務(wù)收入 Revenue減：主營業(yè)務(wù)成本 Less: Cost of Sales主營業(yè)務(wù)稅金及附加 Sales Tax二、主營業(yè)務(wù)利潤 （ 虧損以“”填列 ） Gross Profit （ - means loss）加：其他業(yè)務(wù)收入 Add: Other operating income減：其他業(yè)務(wù)支出 Less: Other operating expense減：營業(yè)費用 Selling & Distribution expense管理費用 G&A expense財務(wù)費用 Finance expense三、營業(yè)利潤 （ 虧損以“”

14、填列 ） Profit from operation （ - means loss）加：投資收益 （ 虧損以“”填列 ） Add: Investment income補貼收入 Subsidy Income營業(yè)外收入 Non-operating income減：營業(yè)外支出 Less: Non-operating expense四、利潤總額 （ 虧損總額以“”填列 ） Profit before Tax減：所得稅 Less: Income tax少數(shù)股東損益 Minority interest加：未確認(rèn)投資損失 Add: Unrealised investment losses五、凈利潤 ( 凈虧

15、損以“”填列 ) Net profit ( - means loss)加：年初未分配利潤 Add: Retained profits其他轉(zhuǎn)入 Other transfer-in六、可供分配的利潤 Profit available for distribution( - means loss) 減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund提取職工獎勵及福利基金 Appropriation of staff incentive

16、and welfare fund 提取儲備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund利潤歸還投資 Capital redemption七、可供投資者分配的利潤Profit available for owners distribution減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公積 Appropriation of discretionary surplus reserve 應(yīng)付普

17、通股股利 Appropriation of ordinary shares dividend 轉(zhuǎn)作資本 (或股本 )的普通股股利 Transfer from ordinary shares dividend to paid in capital八、未分配利潤 Retained profit after appropriation 補充資料： Supplementary Information:1. 出售、處置部門或被投資單位收益Gains on disposal of operating divisions or investments2. 自然災(zāi)害發(fā)生損失 Losses from natur

18、al disaster3. 會計政策變更增加 （或減少 ）利潤總額 Increase （decrease） in profit due to changes in accounting policies4. 會計估計變更增加 （或減少 ）利潤總額 Increase （decrease） in profit due to changes in accounting estimates5. 債務(wù)重組損失 Losses from debt restructuring中英文對照利潤表利潤表Income Statement編制單位： 年月Prepared by: Month: year:項目Item一、

19、主營業(yè)務(wù)收I . Revenue from main operations減：主營業(yè)各成本Less ： Cost of main operations主營業(yè)務(wù)稅金及附加Taxes and surcharge for main operations二、主營業(yè)務(wù)利潤 （ 虧損以“ - ”號填列 ）n. Profit/Loss from main operationsMonetary unit: RMB yuan行次 本月數(shù)本年累計數(shù)Current year Line No . Current monthcumulative14510加：其他業(yè)務(wù)利潤 （ 虧損以“ - ”號填列 ）11Add ： Profit/Loss from other operations減：營業(yè)費用14 Less ： Operating expenses管理費用15General and administrative expenses財務(wù)費用16Financial expenses三、營業(yè)利潤 （ 虧損以“ - ”號填列 ）18山. Operating profit/loss加：投資收益 （ 虧損以“ - ”號填列 ）19Add ： Investment income/losses補貼收入22Revenue from subsidies營業(yè)外