財務(wù)報表中英文對照

1、財務(wù)報表中英文對照1?資產(chǎn)負(fù)債表 Bala nee Sheet項目貨幣資金短期投資應(yīng)收票據(jù)應(yīng)收股利應(yīng)收利息應(yīng)收帳款其他應(yīng)收款預(yù)付帳款期貨保證金應(yīng)收補貼款應(yīng)收出口退稅存貨其中：原材料產(chǎn)成品 （庫存商品 ）待攤費用待處理流動資產(chǎn)凈損失一年內(nèi)到期的長期債權(quán)投資其他流動資產(chǎn)流動資產(chǎn)合計長期投資：其中 ：長期股權(quán)投資長期債權(quán)投資*合并價差長期投資合計固定資產(chǎn)原價減：累計折舊固定資產(chǎn)凈值減：固定資產(chǎn)減值準(zhǔn)備固定資產(chǎn)凈額固定資產(chǎn)清理工程物資在建工程待處理固定資產(chǎn)凈損失固定資產(chǎn)合計無形資產(chǎn)其中：土地使用權(quán)ITEMCashShort term in vestme ntsNotes receivableDivid

2、e nd receivableIn terest receivableAcco unts receivableOther receivablesAcco unts prepaidFuture guara nteeAllowance receivableExport drawback receivableInven toriesIncluding:Raw materialsFini shed goodsPrepaid and deferred expe nsesUn settled G/L on curre nt assetsLon g-term debe nture in vestme nt

3、falli ng due in a year Other curre nt assetsTotal curre nt assetsLong-term investment:In clud ing long term equity in vestme ntLong term securities investmentIn corporati ng price differe neeTotal lo ng-term in vestme ntFixed assets-costLess:Accumulated Dpreciati onFixed assets-net valueLess:Impairm

4、e nt of fixed assetsNet value of fixed assetsDisposal of fixed assetsProject materialCon struct ion in ProgressUn settled G/L on fixed assetsTotal tan gible assetsIntan gible assetsIn clud ing and use rights叮叮小文庫遞延資產(chǎn)（長期待攤費用）Deferred assets2其中：固定資產(chǎn)修理固定資產(chǎn)改良支出其他長期資產(chǎn)其中：特準(zhǔn)儲備物資無形及其他資產(chǎn)合計遞延稅款借項資產(chǎn)總計資產(chǎn)負(fù)債表 （續(xù)表

5、）項目短期借款應(yīng)付票款應(yīng)付帳款預(yù)收帳款應(yīng)付工資應(yīng)付福利費應(yīng)付利潤 （股利）應(yīng)交稅金其他應(yīng)交款其他應(yīng)付款預(yù)提費用預(yù)計負(fù)債一年內(nèi)到期的長期負(fù)債其他流動負(fù)債流動負(fù)債合計長期借款應(yīng)付債券長期應(yīng)付款專項應(yīng)付款其他長期負(fù)債其中 :特準(zhǔn)儲備資金長期負(fù)債合計遞延稅款貸項負(fù)債合計*少數(shù)股東權(quán)益實收資本 （股本）國家資本集體資本法人資本其中：國有法人資本集體法人資本個人資本外商資本叮叮小文庫In cludi ng:Fixed assets repairImproveme nt expe nditure of fixed assetsOther long term assetsAmong it:Specially

6、approved reservi ng materials Total intan gible assets and other assetsDeferred assets debitsTotal AssetsBala nee SheetITEMShort-term loa nsNotes payableAcco unts payableAdva nces from customersAccrued payrollWelfare payableProfits payableTaxes payableOther payable to gover nmentOther creditorsProvi

7、si on for expe nsesAccrued liabilitiesLong term liabilities due with in one yearOther curre nt liabilitiesTotal current liabilitiesLon g-term loa ns payableBonds payableIon g-term acco unts payableSpecial acco unts payableOther Ion g-term liabilitiesIn cludi ng:Special reserve fundTotal long term li

8、abilitiesDeferred taxatio n creditTotal liabilitiesMi nority in terestsSubscribed CapitalNati onal capitalCollective capitalLegal pers on"s capitalIn cludi ng:State-ow ned legal pers on"s capitalCollective legal pers on"s capitalPers onal capitalForeig n bus in essme n"s capital3

9、叮叮小文庫資本公積Capital surplus盈余公積surplus reserve其中：法定盈余公積In clud in g:statutory surplus reserve公益金public welfare fund補充流動資本Supplerme ntary curre nt capital*未確認(rèn)的投資損失（以“號填列）Un affirmed in vestme nt loss未分配利潤Reta ined earnings外幣報表折算差額Con verted differe nee in Foreig n Curre ncy Stateme nts所有者權(quán)益合計Total share

10、holder"s equity負(fù)債及所有者權(quán)益總計Total Liabilities&Equity2.利潤表NCOME STATEMENT項目產(chǎn)品銷售收入其中：出口產(chǎn)品銷售收入減：銷售折扣與折讓產(chǎn)品銷售凈額減：產(chǎn)品銷售稅金產(chǎn)品銷售成本其中：出口產(chǎn)品銷售成本產(chǎn)品銷售毛利減：銷售費用管理費用財務(wù)費用其中：利息支出 （減利息收入 ）匯兌損失 （減匯兌收益 ）產(chǎn)品銷售利潤力口：其他業(yè)務(wù)利潤營業(yè)利潤力口：投資收益力口：營業(yè)外收入減：營業(yè)外支出力口：以前年度損益調(diào)整利潤總額減：所得稅凈利潤ITEMSSales of productsIncluding :Export salesLess

11、： Sales discount and allowancesNet sales of productsLess ： Sales taxCost of salesIncluding :Cost of export salesGross profit on salesLess ： Selling expensesGen eral and admi nistrative expe nsesFinan cial expe nsesIncluding :Interest expenses(minusinterest ihcome)Excha nge losses( minus excha nge ga

12、ins)Profit on salesAdd :profit from other operationsOperati ng profitAdd :In come on in vestme ntAdd :Non-operat ing in comeLess ： Non-operating expensesAdd :adjustment of loss and gain for previous years Total profitLess ： In come taxNet profit3.現(xiàn)金流量表Cash Flows Statement項目Itemsl.cash 流量從經(jīng)營活動：I.Cash

13、 Flows from Operat ing Activities:41 ）所收到的現(xiàn)金從銷售貨物或提供勞2 ）收到的租金增值稅銷售額收到退款的價值3 ）增值稅繳納4 ）退回的其他稅收和征費以外的增值7 ）其他現(xiàn)金收到有關(guān)經(jīng)營活動08）分，總現(xiàn)金流入量9 ）用現(xiàn)金支付的商品和服務(wù)10 ）用現(xiàn)金支付經(jīng)營租賃11 ）用現(xiàn)金支付，并代表員工 12 ）增值稅購貨支付13 ）所得稅的繳納14 ）支付的稅款以外的增值稅和所得稅17 ）其他現(xiàn)金支付有關(guān)的經(jīng)營活動18 ）分，總的現(xiàn)金流出19 ）凈經(jīng)營活動的現(xiàn)金流量2.cash 流向與投資活動：20 ）所收到的現(xiàn)金收回投資21 ）所收到的現(xiàn)金從分配股利，利潤2

14、2 ）所收到的現(xiàn)金從國債利息收入現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn)23 ）資產(chǎn)和其他長期資產(chǎn)26 ）其他收到的現(xiàn)金與投資活動27 ）小計的現(xiàn)金流入量用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn)28 ）和其他長期資產(chǎn)29 ）用現(xiàn)金支付，以獲取股權(quán)投資30 ）用現(xiàn)金支付收購債權(quán)投資33 ）其他現(xiàn)金支付的有關(guān)投資活動 34 ）分，總的現(xiàn)金流出35 ）的凈現(xiàn)金流量，投資活動產(chǎn)生3.cash 流量籌資活動：36 ）的收益，從發(fā)行股票37 ）的收益，由發(fā)仃債券38 ）的收益，由借款41 ）其他收益有關(guān)的融資活動 42 ），小計的現(xiàn)金流入量叮叮小文庫務(wù)01)Cash received from sales of go

15、ods or ren deri ng ofservices02)Rental receivedValue added tax on sales received and refunds ofvalue03)added tax paid稅04)Refu nd of other taxes and levy other tha n value added tax07)Other cash received relating to operating activities08)Sub-total of cash in flows09)Cash paid for goods and services1

16、0)Cash paid for operati ng leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)I ncome tax paid14)Taxes paid other tha n value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operati ng

17、activities2.Cash Flows from In vesti ng Activities:20)Cash received from retur n of in vestme nts21)Cash received from distributio n of divide nds orprofits22)Cash received from bond in terest in come Net cash received from disposal of fixed assets,i ntangible23)assets and other Ion g-term assets 26

18、)Other cash received relati ng to in vest ing activities27)Sub-total of cash in flowsCash paid to acquire fixed assets,i ntan gible assets28)a nd other Ion g-term assets29)Cash paid to acquire equity in vestme nts30)Cash paid to acquire debt in vestme nts33)Other cash paid relating to investing acti

19、vities34)Sub-total of cash outflows35)Net cash flows from in vest ing activities3.Cash Flows from Financing Activities:36)Proceeds from issu ing shares37)Proceeds from issu ing bonds38)Proceeds from borrow ings41)Other proceeds relating to financing activities42)Sub-total of cash in flows5叮叮小文庫43 ）的

20、現(xiàn)金償還債務(wù)所支付的44 ）現(xiàn)金支付的費用，對任何融資活動45 ）支付現(xiàn)金，分配股利或利潤46 ）以現(xiàn)金支付的利息費用47 ）以現(xiàn)金支付，融資租賃48 ）以現(xiàn)金支付，減少注冊資本51 ）其他現(xiàn)金收支有關(guān)的融資活動52 ）分，總的現(xiàn)金流出53 ）的凈現(xiàn)金流量從融資活動4.effect 的外匯匯率變動對現(xiàn)金5.n et 增加現(xiàn)金和現(xiàn)金等價物補充資料1. 投資活動和籌資活動，不參與現(xiàn)金收款和付款56 ）償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn)57 ）償還債務(wù)的轉(zhuǎn)移投資58 ）投資在形成固定資產(chǎn)59 ）償還債務(wù)的轉(zhuǎn)移庫存量2.reconciliation凈利潤現(xiàn)金流量從經(jīng)宮活動62 ）凈利潤63 ）補充規(guī)定的壞帳或不良

21、債務(wù)注銷 64 ）固定資產(chǎn)折舊65 ）無形資產(chǎn)攤銷損失處置固定資產(chǎn)，無形資產(chǎn)66 ）和其他長期資產(chǎn)（或減：收益） 67 ）損失固定資產(chǎn)報廢68 ）財務(wù)費用69 ）引起的損失由投資管理（或減：收70 ） defered 稅收抵免（或減：借記卡） 71 ）減少存貨（或減：增加）72 ）減少經(jīng)營性應(yīng)收（或減：增加）73 ）增加的經(jīng)營應(yīng)付賬款（或減：減少）43)Cash repayme nts of amounts borrowed44)Cash payme nts of expe nses on any financing activities45)Cash payme nts for distri

22、buti on of divide nds or profits46)Cash payme nts of in terest expe nses47)Cash payme nts for finance leases48)Cash payme nts for reduct ion of registered capital51)Other cash payme nts relati ng to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities54.Effect

23、 of Foreig n Excha nge Rate Chan ges onCash55.Net In crease in Cash and Cash Equivale ntsSuppleme ntal In formatio n1 n vesti ng and Financing Activities that do notIn volve inCash Receipts and Payme nts56)Repayme nt of debts by the tran sfer of fixedassets57)Repayme nt of debts by the tran sfer of

24、in vestme nts58)I nvestme nts in the form of fixed assets 59)Repayme nts of debts by the tran sfer of in vestories2.Rec on ciliati on of Net Profit to Cash Flows from Operat ingActivities62)Net profit63)Add provisi on for bad debt or bad debt writte n off64)Depreciation of fixed assets65)Amortization of intangible assets Losses on disposal of fixed assets,i ntan gible assets66)a nd other Ion g-term assets (or deduct:ga ins)67)Losses on