財(cái)務(wù)報(bào)表中英文對(duì)照

1、一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面FINANCIAL REPORT COVER報(bào)表所屬期間之期末時(shí)間點(diǎn)Period Ended所屬月份Reporting Period報(bào)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(dòng)資產(chǎn)Current Assets貨幣資金B(yǎng)ank and Cash短期投資Current Investment一年內(nèi)到期委托貸款Entrusted loan receivable due within one year減：一年內(nèi)到期委托貸款減值準(zhǔn)備

2、 Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價(jià)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A(yù)ccount receivable減：應(yīng)收賬款壞賬準(zhǔn)備Less: Bad debt provisionforAccountreceivable應(yīng)收賬款

3、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 provisionforOtherreceivable其他應(yīng)收款凈額Net bal of Other receivable預(yù)付賬款Prepayment應(yīng)收補(bǔ)貼款Subsidy receivable存貨Inventory減：存貨跌價(jià)準(zhǔn)備Less: Provision for Inventory存貨凈額Net bal of Inventory已完工尚未結(jié)算款A(yù)mount due from customer for contract work待攤

4、費(fèi)用Deferred Expense一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-term debt investment due withinone year一年 內(nèi)到期的 應(yīng)收 融資租 賃款Finance lease receivables duewithin one year其他流動(dòng)資產(chǎn)Other current assets流動(dòng)資產(chǎn)合計(jì)Total current assets長(zhǎng)期投資Long-term investment長(zhǎng)期股權(quán)投資Long-term equity investment委托貸款Entrusted loan receivable長(zhǎng)期債權(quán)投資Long-term debt invest

5、ment長(zhǎng)期投資合計(jì)Total for long-term investment減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備Less: Impairment for long-term equityinvestment減：長(zhǎng)期債權(quán)投資減值準(zhǔn)備Less: Impairmentfor long-termdebtinvestment減 ： 委 托 貸 款 減 值 準(zhǔn) 備Less:Provisionforentrustedloanreceivable長(zhǎng)期投資凈額Net bal of long-term investment其中：合并價(jià)差I(lǐng)nclude: Goodwill (Negative goodwill)固定資產(chǎn)Fi

6、xed assets固定資產(chǎn)原值Cost減：累計(jì)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 assets在建工程Construction in progress減： 在 建工 程 減 值準(zhǔn)備Less: Impairmentforconstructioninprogress在建工程凈額Net bal of constructio

7、n in progress固定資產(chǎn)清理Fixed assets to be disposed of固定資產(chǎn)合計(jì)Total fixed assets無(wú)形資產(chǎn)及其他資產(chǎn)Other assets & Intangible assets無(wú)形資產(chǎn)Intangible assets減：無(wú)形資產(chǎn)減值準(zhǔn)備Less: Impairment for intangible assets無(wú)形資產(chǎn)凈額Net bal of intangible assets長(zhǎng)期待攤費(fèi)用Long-term deferred expense融資租賃 未擔(dān)保余值Finance lease Unguaranteed residualvalues

8、融資租賃 應(yīng)收融資租賃款Finance lease Receivables其他長(zhǎng)期資產(chǎn)Other non-current assets無(wú)形及其他長(zhǎng)期資產(chǎn)合計(jì)Total other assets & intangible assets遞延稅項(xiàng)Deferred Tax遞延稅款借項(xiàng)Deferred Tax assets資產(chǎn)總計(jì)Total assets負(fù)債及所有者（或股東）權(quán)益Liability & Equity流動(dòng)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A(yù)ccounts payable已結(jié)算尚未完工款預(yù)收賬款A(yù)dvanc

9、e from customers應(yīng)付工資Payroll payable應(yīng)付福利費(fèi)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(fèi)用Accrued Expense預(yù)計(jì)負(fù)債Provision遞延收益Deferred Revenue一年內(nèi)到期的長(zhǎng)期負(fù)債Long-term liability due within one year其他流動(dòng)負(fù)債Other current liability流動(dòng)負(fù)債合計(jì)Total current liability長(zhǎng)期負(fù)債Long

10、-term liability長(zhǎng)期借款Long-term loans應(yīng)付債券Bonds payable長(zhǎng)期應(yīng)付款Long-term payable專項(xiàng)應(yīng)付款Grants & Subsidies received其他長(zhǎng)期負(fù)債Other long-term liability長(zhǎng)期負(fù)債合計(jì)Total long-term liability遞延稅項(xiàng)Deferred Tax遞延稅款貸項(xiàng)Deferred Tax liabilities負(fù)債合計(jì)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(shí)收資本（或股本）Paid in ca

11、pital減；已歸還投資Less: Capital redemption實(shí)收資本（或股本）凈額Net bal of Paid in capital資本公積Capital Reserves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(rùn)Retained profits after appropriation其中：本年利潤(rùn)Include: Profits for the year外幣報(bào)表折算差額Translation reserve所有者（或股東）權(quán)益合計(jì)T

12、otal Equity負(fù)債及所有者（或股東）權(quán)益合計(jì)Total Liability & Equity三、利潤(rùn)及利潤(rùn)分配表Income statement and profit appropriation一、主營(yíng)業(yè)務(wù)收入Revenue減：主營(yíng)業(yè)務(wù)成本Less: Cost of Sales主營(yíng)業(yè)務(wù)稅金及附加Sales Tax二、主營(yíng)業(yè)務(wù)利潤(rùn)（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(yíng)業(yè)費(fèi)用Selling & Distri

13、bution expense管理費(fèi)用G&A expenseLess: Non-operating expense財(cái)務(wù)費(fèi)用Finance expense三、營(yíng)業(yè)利潤(rùn)（虧損以“”填列）Profit from operation ( - meansloss)加：投資收益（虧損以“”填列）Add: Investment income補(bǔ)貼收入Subsidy Income營(yíng)業(yè)外收入Non-operating income減：營(yíng)業(yè)外支出四、利潤(rùn)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

14、Add: Unrealised investment losses五、凈利潤(rùn)（凈虧損以“”填列）Net profit ( - means loss)加：年初未分配利潤(rùn)Add: Retained profits其他轉(zhuǎn)入Other transfer-in六、可供分配的利潤(rùn)Profit available for distribution( - means loss)減：提取法定盈余公積Less: Appropriationof statutorysurplusreserves提取法定公益金Appropriation of statutory welfare fund提取職工獎(jiǎng)勵(lì)及福利基金Appro

15、priationofstaff incentiveandwelfare fund提取儲(chǔ)備基金Appropriation of reserve fund提取企業(yè)發(fā)展基金Appropriation of enterprise expansion fund利潤(rùn)歸還投資Capital redemption七、可供投資者分配的利潤(rùn)Profit available for owners distribution減：應(yīng)付優(yōu)先股股利Less: Appropriationof preference sharesdividend提取任意盈余公積Appropriation of discretionary surplus reserve應(yīng)付普通股股利Appropriation of ordinary shares dividend轉(zhuǎn)作資本（或股本）的普通股利 Transfer from ordinary shares dividend to paid in capital八、未分配利潤(rùn)Retained profit after appropriation補(bǔ)充資料：Supplementary Information:1出售、處置 部門或 被投資單 位收益Gains on disposalofoperating divisions or inves