完整中英文對照資產(chǎn)負債表,損益表,現(xiàn)金流量表

1、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Bala nee SheetITEM項目Cash貨幣資金Short term in vestme nts短期投資Notes receivable應收票據(jù)Divide nd receivable應收股利In terest receivable應收利息Acco unts receivable應收帳款Other receivables其他應收款Acco unts prepaid預付帳款Future guara ntee期貨保證金Allowa nee receivable應收補貼款Export drawback receivable應收岀口退稅Inve

2、n tories 存貨In clud ing: Raw materials其中：原材料Finished goods產(chǎn)成品（庫存商品）Prepaid and deferred expe nses待攤費用Un settled G/L on curre nt assets待處理流動資產(chǎn)凈損失一年內(nèi)到期的長期Long-term debenture investment falling due in a year債權(quán)投資Other curre nt assets其他流動資產(chǎn)Total curre nt assets流動資產(chǎn)合計Lon g-term inv estme nt: 長期投資:其中:長期股權(quán)投資

3、長期債權(quán)投資*合并價差長期投資合計In clud ing long term equity inv estme nt Long term securities in vestme nt In corporati ng price differe nee Total lo ng-term in vestme ntFixed assets-cost固定資產(chǎn)原價Less: Accumulated Depreciati on減：累計折舊Fixed assets-net value固定資產(chǎn)凈值Less: Impairme nt of fixed assets減：固定資產(chǎn)減值準備Net value of

4、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Con structio n in Progress在建工程Un settled G/L on fixed assets待處理固定資產(chǎn)凈損失Total tan gible assets固定資產(chǎn)合計In ta ngible assets無形資產(chǎn)In clud ing 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Improveme n

5、t expe nditure of fixed assets固定資產(chǎn)改良支岀Other long term assets其他長期資產(chǎn)Among it:Specially approved reserving materials其中：特準儲備物資Total intan gible assets and other assets無形及其他資產(chǎn)合計Bala nee Sheet資產(chǎn)負債表（續(xù)表）Deferred assets debits遞延稅款借項Total Assets 資產(chǎn)總計ITEM 項目Short-term loa ns短期借款Notes payable應付票款Acco unts payab

6、le應付帳款預收帳款Adva nces from customers應付工資應付福利費應付利潤（股利）Accrued wagesWelfare payableProfits payableTaxes payable 應交稅金Other payable to government 其他應交款Other creditors其他應付款Provision for expenses 預提費用Accrued liabilities 預計負債一年內(nèi)到期的長期負債Long term liabilities due within one year其他流動負債流動負債合計長期借款長期應付款專項應付款其他長期負債其

7、中 : 特準儲備資金長期負債合計Total liabilities負債合計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集體資本遞延稅款貸項Other current liabilities Total current liabilities Long-term loans payable Bonds payable 應付債券 long-term accounts payable Special accounts payable Other long-term

8、 liabilities Including: Special reserve fund Total long term liabilities Deferred taxation creditLegal person s'/ entity capital法人資本Including: State-owned legal person' s capital 其中 :國有法人資本Collective legal person' s capita法人資本Personal capital個人資本Foreign businessmen ' s capital 外商資本Ca

9、pital 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Supplerme ntary curre nt capital補充流動資本Un affirmed inv estme nt loss*未確認的投資損失（以“”號填列）Reta ined earnings未分配利潤Conv erted differe nee in Foreig n Curre ncy Stateme nts外幣報表折算差額Total share holder ' s

10、 equity所有者權(quán)益合計負債及所有者權(quán)益總計Total Liabilities & EquityINCOME STATEMENT 利潤表ITEMS 項目Sales of products產(chǎn)品銷售收入Including : Export sales其中：岀口產(chǎn)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：岀口產(chǎn)品銷售成本G

11、ross profit on sales產(chǎn)品銷售毛利Less : Selling expenses減：銷售費用Gen eral and admi nistrative expe nses管理費用Finan cial expe nses財務費用In clud ing ： In terest expe nses （minus in terest in come）其中：禾利 息支岀（減利息收入）Exchange losses（minus exchange gains）匯兌損失（減匯兌收益）Profit o n sales產(chǎn)品銷售利潤Add : profit from other operations

12、力廿：其他業(yè)務利潤Operat ing profit營業(yè)利潤Add : Non-operati ng in come力廿：營業(yè)外收入Less : Non-operating expenses減：營業(yè)外支岀Add : adjustment of loss and gain for previous years整Total profit利潤總額Less : In come tax減：所得稅Net profit 凈利潤Cash Flows Stateme nt現(xiàn)金流量表Prepared by:Period: Un it:擬制人：時間：單位:Items 項目cash流量從經(jīng)營活動:1. Cash Fl

13、ows from Operati ng Activities:加：以前年度損益調(diào)所收到的01)Cash received from sales of goods or ren deri ng of services 現(xiàn)金從銷售貨物或提供勞務02)Re ntal received收到的租金Value added tax on sales received and refunds of value增值稅銷售額收至 U退款的價值03)added tax paid增值稅繳納04)Ref und of other taxes and levy other tha n value added tax退回的

14、其他稅收和征費以外的增值稅07)Other cash received relati ng to operat ing activities其他現(xiàn)金收至 U有關(guān)經(jīng)營活動08)Sub-total of cash in flows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10)Cash paid for operati ng 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

15、值稅購貨支付13)1 ncome tax paid所得稅的繳納支付的稅款以外14)Taxes paid other tha n value added tax and in come tax37)Proceeds from issuing bonds由發(fā)行債券的收益，的增值稅和所得稅其他現(xiàn)金支付有關(guān)的經(jīng)營活17) Other cash paid relating to operating activities 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

16、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 distribution 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, intangi

17、ble 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-total 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 e

18、quity 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：從發(fā)行股

19、票的收益，36) Proceeds from issuing shares由借款的收益，38)Proceeds from borrowings41) Other proceeds relating 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) Ca

20、sh payments for distribution of dividends or profits分配股利或利潤支付現(xiàn)金，46) Cash payments of interest expenses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-

21、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 Foreign Exchange Rate Changes on Casheffect 的外匯匯率變動對現(xiàn)金5. Net Increase in Cash and Cash Equivalentsnet 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 inC

22、ash 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 assets償還債務的轉(zhuǎn)讓固定資產(chǎn)57) Repayment of debts by the transfer of investments 償還債務的轉(zhuǎn)移投資償還債務的轉(zhuǎn)移庫存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調(diào)整的2.Reconci

23、liation of Net Profit to Cash Flows from Operating Activities 凈利潤現(xiàn)金流量從經(jīng)營活動62) Net profit 凈利潤63) Add provision for bad debt or bad debt written off補充規(guī)定的壞帳或不良債務注銷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 fixed assets損失固定資產(chǎn)報廢68) Financial expenses 財務費用69) Losses