財(cái)務(wù)報(bào)表英文翻譯大全

1、資產(chǎn)負(fù)債表Balance Sheet編制單位: _年_月_日 單位: 元Prepared by: Month:_Date:_Year Monetary unit:_資產(chǎn)Assets行次Line No.年初數(shù)Beg. balance期末數(shù)End. balance負(fù)債和所有者權(quán)益(或股東權(quán)益)Liabilities & Owners (Stockholders) equity行次Line No.年初數(shù)Beg. balance期末數(shù)End. balance流動(dòng)資產(chǎn):Current assets流動(dòng)負(fù)債Current liabilities貨幣資金Monetary funds短期借款Short

2、-term loans短期投資Short-term investment應(yīng)付票據(jù)Notes payable應(yīng)收票據(jù)Notes receivable應(yīng)付賬款A(yù)ccounts payable應(yīng)收股利Dividend receivable預(yù)收賬款A(yù)dvances from customers應(yīng)收利息Interest receivable應(yīng)付工資Accrued payroll應(yīng)收賬款A(yù)ccounts receivable應(yīng)付福利費(fèi)Welfare expenses payable其他應(yīng)收款Other receivable應(yīng)付股利Dividend payable預(yù)付賬款A(yù)dvances to suppli

3、ers應(yīng)交稅金Taxes payable應(yīng)收補(bǔ)貼款Subsidies receivable其他應(yīng)交款Other payables存貨Inventories其他應(yīng)付款Other amounts payable待攤費(fèi)用Prepaid expenses預(yù)提費(fèi)用Accrued expenses一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-term debt investment due within a year預(yù)計(jì)負(fù)債Estimated liabilities其他流動(dòng)資產(chǎn)Other current assets一年內(nèi)到期的長(zhǎng)期負(fù)債Long-term liabilities due within a year流動(dòng)

4、資產(chǎn)合計(jì)Sub-total of current assets其他流動(dòng)負(fù)債Other current liabilities長(zhǎng)期投資:Long-term investments:長(zhǎng)期股權(quán)投資Long-term equity investment流動(dòng)負(fù)債合計(jì)Sub-total of current liabilities 長(zhǎng)期債權(quán)投資Long-term debt investment長(zhǎng)期負(fù)債：Long-term liabilities 長(zhǎng)期投資合計(jì)Sub-total of long term investment長(zhǎng)期借款Long-term borrowings固定資產(chǎn):Fixed assets:

5、應(yīng)付債券Bonds payable固定資產(chǎn)原價(jià)Fixed assets-cost長(zhǎng)期應(yīng)付款Long-term payables減: 累計(jì)折舊Less: Accumulated depreciation專(zhuān)項(xiàng)應(yīng)付款Special payables固定資產(chǎn)凈值Fixed assets-NBV其他長(zhǎng)期負(fù)債Other long-term liabilities 減: 固定資產(chǎn)減值準(zhǔn)備Less: Provision for impairment of fixed assets長(zhǎng)期負(fù)債合計(jì)Sub-total of long-term liabilities固定資產(chǎn)凈額Fixed assets-net遞延稅項(xiàng)

6、Deferred taxes工程物資Construction materials遞延稅款貸項(xiàng)Deferred tax credit在建工程Construction in progress負(fù)債合計(jì)Total liabilities 固定資產(chǎn)清理Disposal of fixed assets固定資產(chǎn)合計(jì)Sub-total of fixed assets所有者權(quán)益（或股東權(quán)益）Owners (Stockholders) equity 無(wú)形資產(chǎn)及其他資產(chǎn)Intangible and other assets實(shí)收資本（或股本）Paid-in capital (or stock)無(wú)形資產(chǎn)Intangib

7、le assets減：已歸還投資Less: Investment returned長(zhǎng)期待攤資產(chǎn)Long-term prepayment實(shí)收資本（或股本）凈額Paid-in capital (or stock) - net其他長(zhǎng)期資產(chǎn)Other long-term assets資本公積Capital surplus無(wú)形資產(chǎn)及其他資產(chǎn)合計(jì)Sub-total of intangible and other assets贏(yíng)余公積Surplus reserve其中：法定公益金Including: Statutory public welfare fund遞延稅項(xiàng):Deferred taxes:未分配利潤(rùn)

8、Undistributed profit遞延稅款借項(xiàng)Deferred tax debit所有者權(quán)益（或股東權(quán)益）合計(jì)Total owners (stockholders) equity資產(chǎn)總計(jì)Total assets負(fù)債和所有者權(quán)益（或股東權(quán)益）合計(jì)Total liabilities & owners (stockholders) equity利潤(rùn)表Income Statement編制單位： _年_月_日 單位: 元Prepared by: Month: _Date:_Year Monetary unit: RMB Yuan項(xiàng)目Item行次Line No.本月數(shù)Current mont

9、h本年累計(jì)數(shù)Current year accumulative一、主營(yíng)業(yè)務(wù)收入I. Revenue from main operations減：主營(yíng)業(yè)務(wù)成本Less: Cost of main operations主營(yíng)業(yè)務(wù)稅金及附加Taxes and surcharges for main operations二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“-”填列）II. Profit/Loss from main operations加：其他業(yè)務(wù)利潤(rùn)（虧損以“-”填列）Add: Profit/Loss from other operations減：營(yíng)業(yè)費(fèi)用Less: Operating expenses管理費(fèi)用

10、General and administrative expenses財(cái)務(wù)費(fèi)用Financial expenses三、營(yíng)業(yè)利潤(rùn)（虧損以“-”填列）III. Operating profit/loss加： 投資收益（虧損以“-”填列）Add: Investment income/losses 補(bǔ)貼收入 Revenue from subsidies 營(yíng)業(yè)外收入 Non-operating revenue減：營(yíng)業(yè)外支出Less: Non-operating expenditures四、利潤(rùn)總額（虧損以“-”填列）IV. Income/Loss before tax減：所得稅Less: Income

11、tax五、凈利潤(rùn)（虧損以“-”填列）V. Net income/loss補(bǔ)充資料Supplementary information:項(xiàng)目Item本年累計(jì)數(shù)Current year cumulative上年實(shí)際數(shù)Prior year actual1. 出售、處理部門(mén)或被投資單位所得收益Gain on sale and disposal of a department or an invested enterprise2. 自然災(zāi)害發(fā)生的損失Losses arising from natural disasters3. 會(huì)計(jì)政策變更增加（或減少）利潤(rùn)總額Increase/decrease in i

12、ncome before tax due to a change in accounting policy4. 會(huì)計(jì)估計(jì)變更增加（或減少）利潤(rùn)總額Increase/decrease in income before tax due to a change in accounting estimate5. 債務(wù)重組損失Losses arising from debt restructurings6. 其他Others現(xiàn)金流量表Cash Flow Statement編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項(xiàng)目Item行次

13、Line No.金額Amount一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量I. Cash flows from operating activities 銷(xiāo)售產(chǎn)品、提供勞務(wù)收到的現(xiàn)金Cash received from the sale of goods or rendering of services收到的稅費(fèi)返還Refunds of taxes收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Other cash receipts relating to operating activities現(xiàn)金流入小計(jì)Sub-total of cash inflows購(gòu)買(mǎi)商品、接受勞務(wù)支付的現(xiàn)金Cash paid for goods a

14、nd services支付給職工及為職工支付的現(xiàn)金Cash paid to and on behalf of employees支付的各項(xiàng)稅費(fèi)Payments of all types of taxes支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Other cash payments 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 activities二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量II. Cash flows from investing acti

15、vities 收回投資所收到的現(xiàn)金Cash received from return of investments取得投資收益所收到的現(xiàn)金Cash received from return on investment處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所收回的現(xiàn)金凈額Net cash received from the sale 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 receipts relating to investing activities現(xiàn)金流入小計(jì)

16、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 investments支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金Other cash payment 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 i

17、nvesting activities三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：III. Cash flows from financing activities:吸收投資所收到的現(xiàn)金Cash received from investment by others借款所收到的現(xiàn)金Cash received from borrowings收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金Other cash receipts 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 payment of amounts borrowe

18、d分配股利、利潤(rùn)或償付利息所支付的現(xiàn)金Cash paid for distribution of dividends or profits and for interest expense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 flow financing activities四、匯率變動(dòng)對(duì)現(xiàn)金的影響IV. Effect of changes in foreign exchange rate o

19、n cash五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額V. Net increase in cash and cash equivalents補(bǔ)充資料Supplementary Information 行次Line No.金額Amount1. 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 income to cash flows from operating activities凈利潤(rùn)Net income加：計(jì)提的資產(chǎn)減值準(zhǔn)備Add: Provision for impairment of assets固定資產(chǎn)折舊Depreciation of fixed assets無(wú)形資產(chǎn)

20、攤銷(xiāo)Amortization of intangible assets長(zhǎng)期待攤費(fèi)用攤銷(xiāo)Amortization of long-term prepayment待攤費(fèi)用減少（減：增加）Decrease in prepaid expense (or deduct: increase)預(yù)提費(fèi)用增加（減：減少）Increase of accrued expenses (or deduct: 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-te

21、rm 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）Investments losses (or deduct: gains)遞延稅款貸項(xiàng)（減：借項(xiàng)）Deferred tax credit (or deduct: 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 payables (or ded

22、uct: increase)經(jīng)營(yíng)性應(yīng)收項(xiàng)目的增加（減：減少）Increase in operating payables (or deduct: decrease)其他Other 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net cash flows from operating activities2. 不涉及現(xiàn)金收支的投資和籌資活動(dòng)Investing and financing activities that do not involve cash receipts and payments債務(wù)轉(zhuǎn)化為資本Conversion of debt into capital一年內(nèi)到期的可轉(zhuǎn)換公司債券Convert

23、ible bonds to be expired within one year融資租入固定資產(chǎn)Fixed assets under finance lease3. 現(xiàn)金及現(xiàn)金等價(jià)物凈增加情況：Net increase in cash and can equivalents現(xiàn)金的期末余額Cash at end of period 減：現(xiàn)金的期初余額Less: Cash at the beginning of the period加：現(xiàn)金等價(jià)物的期末余額Plus: Cash equivalents at the end of the period減：現(xiàn)金等價(jià)物的期初余額Less: Cash eq

24、uivalents at the beginning of the period現(xiàn)金及現(xiàn)金等價(jià)物凈增加額Net increase in cash and cash equivalents 資產(chǎn)減值準(zhǔn)備明細(xì)表Statement of Provision for Impairment of Assets編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項(xiàng)目Item年初余額Beginning balance本年增加數(shù)Increase for current year本年轉(zhuǎn)回?cái)?shù)Reversal for current year年末余額

25、Ending balance一、 壞賬準(zhǔn)備合計(jì)I. Total amounts of bad debts provided其中：應(yīng)收賬款I(lǐng)ncluding: Accounts receivable 其他應(yīng)收款Other receivables二、 短期投資跌價(jià)準(zhǔn)備合計(jì)II. Total amounts of short-term investments write-down provided其中：股票投資Including: Stock investment債券投資Bond investment三、 存貨跌價(jià)準(zhǔn)備合計(jì). Total amounts of inventory written-do

26、wn provided其中：庫(kù)存商品Including: Goods on hand原材料Raw materials四、 長(zhǎng)期投資減值準(zhǔn)備合計(jì). Total amounts provided for impairment of long-term investments其中：長(zhǎng)期股權(quán)投資Including: Long-term equity investment長(zhǎng)期債權(quán)投資Long-term debt investment五、 固定資產(chǎn)減值準(zhǔn)備合計(jì). Total amounts provided for impairment of fixed assets其中：房屋、建筑物Including:

27、 Buildings and structures機(jī)器設(shè)備Equipment and machinery六、 無(wú)形資產(chǎn)減值準(zhǔn)備. Provision for impairment of intangible assets其中：專(zhuān)利權(quán)Including: Patent商標(biāo)權(quán)Trade marks七、 在建工程減值準(zhǔn)備. Provision for impairment of construction in progress八、 委托貸款減值準(zhǔn)備. Provision for impairment of designated loan receivable注：根據(jù)財(cái)會(huì)200310號(hào)文件規(guī)定，此表已

28、變動(dòng)，請(qǐng)參見(jiàn)第404-407頁(yè)。Note: This statement has been revised according to CaiKuai 2003 No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者權(quán)益（或股東權(quán)益）增減變動(dòng)表Statement of Changes in Owners (Stockholders) Equity編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項(xiàng)目Item行次Line

29、No.本年數(shù)Current year上年數(shù)Prior year一、 實(shí)收資本（或股本）：I. Paid-in capital (or stock)年初余額Beginning balance1本年增加數(shù)Increase in the current year2其中：資本公積轉(zhuǎn)入Including: Transfer-in from capital surplus3贏(yíng)余公積轉(zhuǎn)入Transfer-in from surplus reserve4利潤(rùn)分配轉(zhuǎn)入Transfer-in from distribution of profit5新增資本（或股本）Additional capital (or s

30、tock)6本年減少數(shù)Decrease in the current year10年末余額Ending balance15二、 資本公積：. Capital surplus:年初余額Beginning balance16本年增加數(shù)Increase in the current year17其中：資本（或股本）溢價(jià)Including: Premium on capital (or stock)18接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Reserve of donated non-cash assets19接受現(xiàn)金捐贈(zèng)Receipt of cash donation20股權(quán)投資準(zhǔn)備Equity investmen

31、t reserve21撥款轉(zhuǎn)入Transfer-in from government appropriations22外幣資本折算差額Foreign currency capital translation difference23其他資本公積Other capital surplus30本年減少數(shù)Decrease in the current year40其中：轉(zhuǎn)增資本（或股本）Including: Conversion into capital (or stock)41年末余額Ending balance45三、 法定和任意贏(yíng)余公積：. Statutory and discretionar

32、y surplus reserves年初余額Beginning balance46本年增加數(shù)Increase in the current year47其中：從凈利潤(rùn)中提取數(shù)Including: Amount appropriated from net income48其中：法定盈余公積Including: Statutory surplus reserve49任意盈余公積Discretionary surplus reserve50儲(chǔ)備基金Reserve fund51企業(yè)發(fā)展基金Enterprise expansion fund52法定公益金轉(zhuǎn)入數(shù)Transfer-in from statu

33、tory public welfare fund53本年減少數(shù)Decrease in the current year54其中：彌補(bǔ)虧損Including: Recovery of losses55轉(zhuǎn)增資本（或股本）Conversion into capital (or stock)56分派現(xiàn)金股利或利潤(rùn)Distribution of cash dividend or profit57分派股票股利Distribution of stock dividend58年末余額Ending balance62其中：法定盈余公積Including: Statutory surplus reserve63儲(chǔ)

34、備基金Reserve fund64企業(yè)發(fā)展基金Enterprise expansion fund65四、 法定公益金：. Statutory public welfare fund:年初余額Beginning balance66本年增加數(shù)Increase in the current year67其中：從凈利潤(rùn)中提取數(shù)Including: Amount appropriated from net income68本年減少數(shù)Decrease in the current year70其中：集體福利支出Including: Collective welfare expenditure71年末余額E

35、nding balance75五、 未分配里：. Undistributed profit:年初未分配利潤(rùn)Undistributed profit at the beginning of the year76本年凈利潤(rùn)（凈虧損以“”號(hào)填列）Net income (or losses) for the year77本年利潤(rùn)分配Profit distribution for the year78年末未分配利潤(rùn)（未彌補(bǔ)虧損以“”號(hào)填列）Undistributed profit/losses at end of the year80應(yīng)交增值稅明細(xì)表VAT Payable Movement Table編

36、制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項(xiàng)目Item行次 Line No.本月數(shù)Current month本年累計(jì)數(shù)Current year cumulative一、 應(yīng)交增值稅I. Value-added tax payable:1. 年初未抵扣數(shù)（以“”號(hào)填列）Amount not deducted at the beginning of the year1×2. 銷(xiāo)項(xiàng)稅額Output VAT2出口退稅Refund of export duty3進(jìn)項(xiàng)稅額轉(zhuǎn)出Transfer-out of input VA

37、T4轉(zhuǎn)出多交增值稅Transfer-out of overpaid VAT5673. 進(jìn)項(xiàng)稅額Input VAT8已交稅金Taxes paid9減免稅款VAT deductions and exemptions10出口抵減內(nèi)銷(xiāo)產(chǎn)品應(yīng)納稅額Export duty deductible from taxes payable on domestic sales11轉(zhuǎn)出未交增值稅Transfer-out of unpaid VAT1213144. 期末未抵扣數(shù)（以“”號(hào)填列）Amount not deducted at the end of the year15×二、 未交增值稅. Unpa

38、id VAT1. 年初未交數(shù)（多交數(shù)以“”號(hào)填列）Amount not paid at the beginning of the year16×2. 本期轉(zhuǎn)入數(shù)（多交數(shù)以“”號(hào)填列）Transfer-in for the current period173. 本期已交數(shù)Amount paid in the current period184. 期末未交數(shù)（多交數(shù)以“”號(hào)填列）Amount not paid at the end of the year20×利潤(rùn)分配表Statement of Profit Distribution編制單位： 年度 單位: 元Prepared

39、by: Period:_ Monetary unit: RMB Yuan項(xiàng)目Item行次Line No.本年實(shí)際Current year actual上年實(shí)際Prior year actual一、 凈利潤(rùn)I. Net income1加：年初未分配利潤(rùn)Add: Undistributed profit at the beginning of the year2其他轉(zhuǎn)入Other transfer-ins4二、 可供分配的利潤(rùn). Profit to be distributed8減：提取法定盈余公積Less: Appropriation of statutory surplus reserve9提

40、取法定公益金Appropriation of statutory public welfare fund10提取職工獎(jiǎng)勵(lì)及福利基金Appropriation of employee welfare and bonus fund11提取儲(chǔ)備基金 Appropriation of reserve fund12提取企業(yè)發(fā)展基金Appropriation of enterprise expansion fund13利潤(rùn)歸還投資Profit capitalized on return of investment14三、 可供投資者分配的利潤(rùn). Profit to be distributed to in

41、vestor16減：應(yīng)付優(yōu)先股股利Less: Dividend payable on preferred stock17提取任意盈余公積Appropriation of discretionary surplus reserve18應(yīng)付普通股股利Dividend payable on common stock19轉(zhuǎn)作資本（或股本）的普通股股利Common stock dividend converted into capital (stock)20四、 未分配利潤(rùn). Undistributed profit25分部報(bào)表（業(yè)務(wù)分部）Business Segment Statement編制單位：

42、年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項(xiàng)目Itemxx業(yè)務(wù)Business Axx業(yè)務(wù)Business Bxx業(yè)務(wù)Business C其他業(yè)務(wù)Other businesses抵消Write-off未分配項(xiàng)目Undistributed items合計(jì)Total本年Current year上年P(guān)rior year本年Current year上年P(guān)rior year本年Current year上年P(guān)rior year本年Current year上年P(guān)rior year本年Current year上年P(guān)rior year本年Curre

43、nt year上年P(guān)rior year本年Current year上年P(guān)rior year一、 營(yíng)業(yè)收入合計(jì)I. Total operating revenues其中：對(duì)外營(yíng)業(yè)收入Including: Revenue from external sales分部間營(yíng)業(yè)收入Revenue from inter-segment sales二、 銷(xiāo)售成本合計(jì). Total costs of sales其中：對(duì)外銷(xiāo)售成本Including: Cost of external sales分部間銷(xiāo)售成本Cost of inter-segment sales三、 期間費(fèi)用合計(jì). Total period ex

44、penses四、 營(yíng)業(yè)利潤(rùn)合計(jì). Total operating profit五、 資產(chǎn)總額. Total assets六、 負(fù)債總額. Total liabilities分部報(bào)表（地區(qū)分部）Geographical Segment Statement編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項(xiàng)目Itemxx地區(qū)Region Axx地區(qū)Region Bxx地區(qū)Region C其他地區(qū)Other Regions抵消Write-off未分配項(xiàng)目Undistributed items合計(jì)Total本年Current year上年P(guān)rior yea