會計中英文對照

1、完整英文版資產(chǎn)負(fù)債表、利潤表及現(xiàn)金流量表Balance Sheet 資產(chǎn)負(fù)債表 ITEM項 目   Cash 貨幣資金 Short term investments 短期投資Notes receivable 應(yīng)收票據(jù) Dividend receivable 應(yīng)收股利 Interest receivable 應(yīng)收利息 Accounts receivable 應(yīng)收帳款 Other receivables 其他應(yīng)收款A(yù)ccounts prepaid 預(yù)付帳款Future guarantee 期貨保證金Allowance recei

2、vable 應(yīng)收補貼款Export drawback receivable 應(yīng)收出口退稅Inventories 存貨 Including: Raw materials 其中：原材料Finished goods 產(chǎn)成品(庫存商品) Prepaid and deferred expenses 待攤費用 Unsettled G/L on current assets 待處理流動資產(chǎn)凈損失 Long-term debenture investment falling due in a year 一年內(nèi)到期的長期債權(quán)投資Other current assets 其他流動資產(chǎn)

3、 Total current assets 流動資產(chǎn)合計 Long-term investment： 長期投資： Including long term equity investment 其中:長期股權(quán)投資Long term securities investment 長期債權(quán)投資Incorporating price difference *合并價差Total long-term investment 長期投資合計 Fixed assets-cost 固定資產(chǎn)原價Less: Accumulated Depreciation 減：累計折舊Fixed assets

4、-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 Net value of fixed assets 固定資產(chǎn)凈額 Disposal of fixed assets 固定資產(chǎn)清理 Project material 工程物資 Construction in Progress 在建工程 Unsettled G/L on fixed assets 待處理固定資產(chǎn)凈損失 Total tangible assets 固定資產(chǎn)合計Intangible assets 無形資產(chǎn)&

5、#160;Including and use rights 其中:土地使用權(quán) Deferred assets 遞延資產(chǎn)（長期待攤費用）Including: Fixed assets repair 其中:固定資產(chǎn)修理 Improvement expenditure of fixed assets 固定資產(chǎn)改良支出Other long term assets 其他長期資產(chǎn)Among it: Specially approved reserving materials 其中:特準(zhǔn)儲備物資    Total intangible assets

6、 and other assets 無形及其他資產(chǎn)合計 Deferred assets debits 遞延稅款借項Total Assets 資 產(chǎn) 總 計  Balance Sheet 資產(chǎn)負(fù)債表(續(xù)表) ITEM 項 目   Short-term loans 短期借款 Notes payable 應(yīng)付票款 Accounts payab1e 應(yīng)付帳款 Advances from customers 預(yù)收帳款 Accrued wages 應(yīng)付工資 Welfare payable 應(yīng)付福利費Prof

7、its payable 應(yīng)付利潤(股利)   Taxes payable 應(yīng)交稅金 Other payable to government 其他應(yīng)交款Other creditors 其他應(yīng)付款Provision for expenses 預(yù)提費用 Accrued liabilities 預(yù)計負(fù)債 Long term liabilities due within one year 一年內(nèi)到期的長期負(fù)債 Other current liabilities 其他流動負(fù)債 Total current liabilities 流動負(fù)債

8、合計Long-term loans payable 長期借款 Bonds payable 應(yīng)付債券 long-term accounts payable 長期應(yīng)付款Special accounts payable 專項應(yīng)付款Other long-term liabilities 其他長期負(fù)債 Including: Special reserve fund 其中:特準(zhǔn)儲備資金Total long term liabilities 長期負(fù)債合計 Deferred taxation credit 遞延稅款貸項 Total liabilities 負(fù)

9、債 合 計 Minority interests * 少數(shù)股東權(quán)益 Subscribed Capital 實收資本(股本)  National capital 國家資本 Collective capital 集體資本 Legal persons/ entity capital 法人資本 Including: State-owned legal persons capital 其中:國有法人資本 Collective legal persons capital 集體法人資本 Personal capital 個人資本

10、 Foreign businessmens capital 外商資本 Capital surplus 資本公積 surplus reserve 盈余公積 Including: statutory surplus reserve 其中:法定盈余公積 public welfare fund 公益金   Supplermentary current capital 補充流動資本 Unaffirmed investment loss * 未確認(rèn)的投資損失（以“-”號填列）   Ret

11、ained earnings 未分配利潤 Converted difference in Foreign Currency Statements 外幣報表折算差額Total shareholders equity 所有者權(quán)益合計          Total Liabilities & Equity 負(fù)債及所有者權(quán)益總計  INCOME STATEMENT 利潤表 ITEMS 項 目Sales of products 產(chǎn)品銷售收入Including：Export sales 其中：出口產(chǎn)

12、品銷售收入Less：Sales discount and allowances 減：銷售折扣與折讓Net sales of products 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 其中：出口產(chǎn)品銷售成本Gross profit on sales 產(chǎn)品銷售毛利Less：Selling expenses 減：銷售費用General and administrative expenses 管理費用Financial expenses 財務(wù)費用Including：Interest

13、expenses (minus interest income) 其中：利息支出(減利息收入) Exchange losses(minus exchange gains) 匯兌損失(減匯兌收益) Profit on sales 產(chǎn)品銷售利潤Add：profit from other operations 加：其他業(yè)務(wù)利潤Operating profit 營業(yè)利潤Add：Income on investment 加：投資收益Add：Non-operating income 加：營業(yè)外收入Less：Non-operating expenses 減：營業(yè)外支出Add：adjustment of lo

14、ss and gain for previous years 加：以前年度損益調(diào)整Total profit 利潤總額Less：Income tax 減：所得稅Net profit 凈利潤 Cash Flows Statement 現(xiàn)金流量表Prepared by:Period: Unit: 擬制人：時間：單位：Items 項目1.Cash Flows from Operating Activities: cash流量從經(jīng)營活動：    01)Cash received from sales of goods or rendering of services 所收到的現(xiàn)金從銷

15、售貨物或提供勞務(wù)    02)Rental received 收到的租金Value added tax on sales received and refunds of value增值稅銷售額收到退款的價值 03)added tax paid 增值稅繳納04)Refund of other taxes and levy other than value added tax 退回的其他稅收和征費以外的增值稅07)Other cash received relating to operating activities其他現(xiàn)金收到有關(guān)經(jīng)營活動08)Sub-total o

16、f cash inflows 分，總現(xiàn)金流入量09)Cash paid for goods and services 用現(xiàn)金支付的商品和服務(wù)10)Cash paid for operating leases 用現(xiàn)金支付經(jīng)營租賃11)Cash paid to and on behalf of employees 用現(xiàn)金支付，并代表員工12)Value added tax on purchases paid 增值稅購貨支付13)Income tax paid 所得稅的繳納14)Taxes paid other than value added tax and income tax 支付的稅款以外的

17、增值稅和所得稅17)Other cash paid relating to operating activities其他現(xiàn)金支付有關(guān)的經(jīng)營活動18)Sub-total of cash outflows 分，總的現(xiàn)金流出19)Net cash flows from operating activities 凈經(jīng)營活動的現(xiàn)金流量2.Cash Flows from Investing Activities: 所收到的現(xiàn)金收回投資20)Cash received from return of investments 所收到的現(xiàn)金從分配股利，利潤21)Cash received from distrib

18、ution of dividends or profits 所收到的現(xiàn)金從國債利息收入22)Cash received from bond interest income 現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn)Net cash received from disposal of fixed assets, intangible cash流向與投資活動23)assets and other long-term assets 資產(chǎn)和其他長期資產(chǎn)26)Other cash received relating to investing activities 其他收到的現(xiàn)金與投資活動27)Sub-tota

19、l of cash inflows 小計的現(xiàn)金流入量Cash paid to acquire fixed assets, intangible assets 用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn) 28)and other long-term assets 和其他長期資產(chǎn)29)Cash paid to acquire equity investments 用現(xiàn)金支付，以獲取股權(quán)投資30)Cash paid to acquire debt investments 用現(xiàn)金支付收購債權(quán)投資33)Other cash paid relating to investing activities 其他現(xiàn)金支付的

20、有關(guān)投資活動34)Sub-total of cash outflows 分，總的現(xiàn)金流出 35)Net cash flows from investing activities 投資活動產(chǎn)生的凈現(xiàn)金流量， 3.Cash Flows from Financing Activities: cash流量籌資活動：36)Proceeds from issuing shares 從發(fā)行股票的收益， 37)Proceeds from issuing bonds 由發(fā)行債券的收益， 38)Proceeds from borrowings 由借款的收益， 41)Other proceeds relating

21、to financing activities 其他收益有關(guān)的融資活動42)Sub-total of cash inflows 小計的現(xiàn)金流入量43)Cash repayments of amounts borrowed 的現(xiàn)金償還債務(wù)所支付的44)Cash payments of expenses on any financing activities 對任何融資活動現(xiàn)金支付的費用， 45)Cash payments for distribution of dividends or profits 分配股利或利潤支付現(xiàn)金， 46)Cash payments of interest expen

22、ses 以現(xiàn)金支付的利息費用47)Cash payments for finance leases 融資租賃以現(xiàn)金支付， 48)Cash payments for reduction of registered capital 減少注冊資本以現(xiàn)金支付， 51)Other cash payments relating to financing activities其他現(xiàn)金收支有關(guān)的融資活動52)Sub-total of cash outflows 分，總的現(xiàn)金流出53)Net cash flows from financing activities 從融資活動的凈現(xiàn)金流量4.Effect of

23、Foreign Exchange Rate Changes on Cash effect的外匯匯率變動對現(xiàn)金5.Net Increase in Cash and Cash Equivalents net增加現(xiàn)金和現(xiàn)金等價物 Supplemental Information 補充資料1. Investing and Financing Activities that do not Involve in Cash Receipts and Payments 不參與現(xiàn)金收款和付款的投資活動和籌資活動56)Repayment of debts by the transfer of fixed asse

24、ts償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn)57)Repayment of debts by the transfer of investments 償還債務(wù)的轉(zhuǎn)移投資58)Investments in the form of fixed assets 投資在形成固定資產(chǎn)59)Repayments of debts by the transfer of inventories 償還債務(wù)的轉(zhuǎn)移庫存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 調(diào)整的凈利潤現(xiàn)金流量從經(jīng)營活動62)Net profit 凈利潤63)Add

25、 provision for bad debt or bad debt written off 補充規(guī)定的壞帳或不良債務(wù)注銷64)Depreciation of fixed assets 固定資產(chǎn)折舊65)Amortization of intangible assets 無形資產(chǎn)攤銷Losses on disposal of fixed assets, intangible assets 損失處置固定資產(chǎn)，無形資產(chǎn)66)and other long-term assets (or deduct: gains) 和其他長期資產(chǎn)（或減：收益）67)Losses on scrapping of f

26、ixed assets 損失固定資產(chǎn)報廢68)Financial expenses 財務(wù)費用69)Losses arising from investments (or deduct: gains) 引起的損失由投資管理（或減：收益）70)Defered tax credit (or deduct: debit) defered稅收抵免（或減：借記卡）71)Decrease in inventories (or deduct：increase) 減少存貨（或減：增加）72)Decrease in operating receivables (or deduct: increase) 減少經(jīng)營性

27、應(yīng)收（或減：增加）73)Increase in operating payables (or deduct: decrease) 增加的經(jīng)營應(yīng)付賬款（或減：減少）74)Net payment on value added tax (or deduct: net receipts凈支付的增值稅（或減：收益凈額75)Net cash flows from operating activities 凈經(jīng)營活動的現(xiàn)金流量3.Net Increase in Cash and Cash Equivalents net增加現(xiàn)金和現(xiàn)金等價物76)cash at the end of the period 在此

28、期限結(jié)束的現(xiàn)金，77)Less: cash at the beginning of the period 減：現(xiàn)金期開始78)Plus: cash equivalents at the end of the period 加：現(xiàn)金等價物在此期限結(jié)束79)Less: cash equivalents at the beginning of the period 減：現(xiàn)金等價物期開始 80)Net increase in cash and cash equivalents 凈增加現(xiàn)金和現(xiàn)金等價物一、資產(chǎn)類 Assets流動資產(chǎn) Current assets貨幣資金 Cash and cash eq

29、uivalents現(xiàn)金 Cash銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents外埠存款 Other city Cash in bank銀行本票 Cashier's cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Short-term investments股票 Short-term investments - stock債券 Short-term investments -

30、corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投資跌價準(zhǔn)備 Short-term investments falling price reserves應(yīng)收款 Account receivable應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account rece

31、ivable其他應(yīng)收款 Other notes receivable壞賬準(zhǔn)備 Bad debt reserves預(yù)付賬款 Advance money應(yīng)收補貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories物資采購 Supplies purchasing原材料 Raw materials包裝物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差異 Materials cost variance 自制半成品 Semi-Finished goods庫存商品 Finished

32、goods商品進銷差價 Differences between purchasing and selling price委托加工物資 Work in process - outsourced委托代銷商品 Trust to and sell the goods on a commission basis受托代銷商品 Commissioned and sell the goods on a commission basis存貨跌價準(zhǔn)備 Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by s

33、tages待攤費用 Deferred and prepaid expenses長期投資 Long-term investment 長期股權(quán)投資 Long-term investment on stocks股票投資 Investment on stocks其他股權(quán)投資 Other investment on stocks長期債權(quán)投資 Long-term investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds長期投資減值準(zhǔn)備 Long-term investments depreciation re

34、serves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor's rights investment depreciation reserves委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 In

35、struments and implement累計折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves工程物資 Project goods and material專用材料 Special-purpose material專用設(shè)備 Special-purpose equipment 預(yù)付大型設(shè)備款 Prep

36、ayments for equipment為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process技術(shù)改造工程 Technical innovation project大修理工程 General overhaul project在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves固定資產(chǎn)清理 Liquid

37、ation of fixed assets 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure商譽 Goodwill 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves未確認(rèn)融資費用 Unacknowledge

38、d financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 長期待攤費用 Long-term deferred and prepaid expenses待處理財產(chǎn)損溢 Wait deal assets loss or income 待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income二、負(fù)債類 Liability 短期負(fù)債 Current liability 短期借款 Short-term

39、 borrowing應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)付賬款 Account payable預(yù)收賬款 Deposit received 代銷商品款 Proxy sale goods revenue應(yīng)付工資 Accrued wages 應(yīng)付福利費 Accrued welfarism 應(yīng)付股利 Dividends payable 應(yīng)交稅金 Tax payable應(yīng)交增值稅 value added tax payable 進項稅額 Withholdings on VAT已交稅金 Paying tax轉(zhuǎn)

40、出未交增值稅 Unpaid VAT changeover減免稅款 Tax deduction銷項稅額 Substituted money on VAT出口退稅 Tax reimbursement for export 進項稅額轉(zhuǎn)出 Changeover withnoldings on VAT出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax轉(zhuǎn)出多交增值稅 Overpaid VAT changeover未交增值稅 Unpaid VAT應(yīng)交營業(yè)稅 Business tax payable應(yīng)交消費稅 Consumption tax payable應(yīng)

41、交資源稅 Resources tax payable應(yīng)交所得稅 Income tax payable 應(yīng)交土地增值稅 Increment tax on land value payable應(yīng)交城市維護建設(shè)稅 Tax for maintaining and building cities payable應(yīng)交房產(chǎn)稅 Housing property tax payable應(yīng)交土地使用稅 Tenure tax payable應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable應(yīng)交個人所得稅 Personal income

42、 tax payable其他應(yīng)交款 Other fund in conformity with paying其他應(yīng)付款 Other payables預(yù)提費用 Drawing expense in advance 其他負(fù)債 Other liabilities待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value預(yù)計負(fù)債 Anticipation liabilities長期負(fù)債 Long-term Liabilities 長期借款 Long-term loans一年內(nèi)到期的長期借款 Long-term loans due within one year一年后到期的長期借款

43、Long-term loans due over one year應(yīng)付債券 Bonds payable 債券面值 Face value, Par value債券溢價 Premium on bonds 債券折價 Discount on bonds 應(yīng)計利息 Accrued interest 長期應(yīng)付款 Long-term account payable應(yīng)付融資租賃款 Accrued financial lease outlay一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year一年后到期的長期應(yīng)付 Long-term account p

44、ayable over one year專項應(yīng)付款 Special payable一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year一年后到期的專項應(yīng)付 Long-term special payable over one year遞延稅款 Deferral taxes三、所有者權(quán)益類 OWNERS' EQUITY資本 Capita實收資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 已歸還投資 Investment Retu

45、rned公積 資本公積 Capital reserve 資本(或股本)溢價 Capital(or Stock) premium接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve股權(quán)投資準(zhǔn)備 Stock right investment reserves 撥款轉(zhuǎn)入 Allocate sums changeover in外幣資本折算差額 Foreign currency capital 其他資本公積 Other capital reserve 盈余公積 Surplus reserves 法定盈余公積 Legal surplus任意盈余公積 Free surplu

46、s reserves法定公益金 Legal public welfare fund儲備基金 Reserve fund企業(yè)發(fā)展基金 Enterprise expension fund利潤歸還投資 Profits capitalizad on return of investment利潤 Profits本年利潤 Current year profits利潤分配 Profit distribution 其他轉(zhuǎn)入 Other chengeover in提取法定盈余公積 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare fun

47、ds提取儲備基金 Withdrawal reserve fund提取企業(yè)發(fā)展基金 Withdrawal reserve for business expansion提取職工獎勵及福利基金 Withdrawal staff and workers' bonus and welfare fund利潤歸還投資 Profits capitalizad on return of investment應(yīng)付優(yōu)先股股利 Preferred Stock dividends payable 提取任意盈余公積 Withdrawal other common accumulation fund應(yīng)付普通股股利

48、Common Stock dividends payable轉(zhuǎn)作資本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利潤 Undistributed profit四、成本類 Cost生產(chǎn)成本 Cost of manufacture基本生產(chǎn)成本 Base cost of manufacture輔助生產(chǎn)成本 Auxiliary cost of manufacture制造費用 Manufacturing overhead材料費 Materials管理人員工資 Executive Salaries獎金 Wages退職金 R

49、etirement allowance補貼 Bonus外保勞務(wù)費 Outsourcing fee福利費 Employee benefits/welfare會議費 Coferemce加班餐費 Special duties市內(nèi)交通費 Business traveling通訊費 Correspondence電話費 Correspondence水電取暖費 Water and Steam稅費 Taxes and dues租賃費 Rent管理費 Maintenance車輛維護費 Vehicles maintenance油料費 Vehicles maintenance培訓(xùn)費 Education and tr

50、aining接待費 Entertainment圖書、印刷費 Books and printing運費 Transpotation保險費 Insurance premium支付手續(xù)費 Commission雜費 Sundry charges折舊費 Depreciation expense 機物料消耗 Article of consumption勞動保護費 Labor protection fees季節(jié)性停工損失 Loss on seasonality cessation勞務(wù)成本 Service costs五、損益類 Profit and loss 收入 Income 業(yè)務(wù)收入 OPERATING

51、INCOME主營業(yè)務(wù)收入 Prime operating revenue產(chǎn)品銷售收入 Sales revenue服務(wù)收入 Service revenue其他業(yè)務(wù)收入 Other operating revenue材料銷售 Sales materials代購代售 包裝物出租 Wrappage lease出讓資產(chǎn)使用權(quán)收入 Remise right of assets revenue返還所得稅 Reimbursement of income tax其他收入 Other revenue投資收益 Investment income短期投資收益 Current investment income長期投資

52、收益 Long-term investment income計提的委托貸款減值準(zhǔn)備 Withdrawal of entrust loans reserves 補貼收入 Subsidize revenue國家扶持補貼收入 Subsidize revenue from country其他補貼收入 Other subsidize revenue營業(yè)外收入 NON-OPERATING INCOME非貨幣性交易收益 Non-cash deal income現(xiàn)金溢余 Cash overage處置固定資產(chǎn)凈收益 Net income on disposal of fixed assets 出售無形資產(chǎn)收益 Income on sales