財(cái)務(wù)報(bào)表中英文對(duì)照(doc24頁(yè))(完美版)

1、中英文對(duì)照財(cái)務(wù)報(bào)表（有何謬誤，歡迎指正） 資產(chǎn)負(fù)債表 BALANCESHEET2002 年 11 月 30 日 as at 30/11/2002負(fù)債和所有者權(quán)益資產(chǎn) AssetsLiabilities&Equity流動(dòng)資產(chǎn) Current Assets :流動(dòng)負(fù)債 CurrentLiabilities貨幣資金Cash短期投資Short term investments應(yīng)付帳款 Trade payables應(yīng)收票據(jù) Notes預(yù)收帳款 Advancedreceivablereceipts應(yīng)收股利 Dividend應(yīng)付工資 Accrualsreceivablefor salaries應(yīng) 收

2、禾1J息Interestreceivable應(yīng)付福利費(fèi)Accrualsforbenefits應(yīng)收帳款 Trade receivable其他應(yīng)收款 Other receivable存貨 Inventories待攤費(fèi)用 Prepaid expenses流動(dòng)資產(chǎn)合計(jì) Total current assets應(yīng)付股利 Accruals for dividends應(yīng)交稅金 Accruals for taxes其他應(yīng)交款Other liabilities其他應(yīng)付款Other payables預(yù)提費(fèi)用 Provision for expenses流動(dòng)負(fù)債合計(jì) Total current liabilitie

3、s固定資產(chǎn) FixedAssets :固定資產(chǎn)原價(jià)長(zhǎng)期負(fù)債Long termTangible assetsliabilities :減Less :累計(jì)折舊長(zhǎng)期應(yīng)付款 LongDepreciationterm liabilities固定資產(chǎn)凈值Nettangible assets長(zhǎng)期負(fù)債合計(jì)Total longtermliabilities固定資產(chǎn)合計(jì)Totaltangible assets遞延稅款貸項(xiàng)Deferred income無(wú)形資產(chǎn)及其他資產(chǎn)Intangible Assetstaxes負(fù)債合計(jì) Total liabilities無(wú) 形 資 產(chǎn)Intangible assets長(zhǎng)期待攤費(fèi)用

4、Long termadvancepayments其他長(zhǎng)期資產(chǎn) Other long term assets無(wú)形資產(chǎn)及其他資產(chǎn)合 計(jì) Total所有者權(quán)益Shareholders'equity實(shí) 收 資 本Subscribed Capital資本公積 Capitalintangible assetsreserves遞延稅款借項(xiàng) Deferred income taxes盈余公積 Other reserves未分配利潤(rùn) Retained earnings所有者權(quán)益合計(jì) Total shareholder's equity負(fù)債和所有者權(quán)益合資產(chǎn)總計(jì)AssetsTotal計(jì)Liabil

5、itiesEquityTotal&禾1J 潤(rùn)表 Profit & Loss Account 2002 年 11 月 for the month ended30/11項(xiàng)目Item主營(yíng)業(yè)務(wù)收入Sales 減Less :主營(yíng)業(yè)務(wù)成本 Cost of Sales主營(yíng)業(yè) 務(wù)稅金及附加 business taxes主營(yíng)業(yè)務(wù)利潤(rùn)GrossProfit加Add :其他業(yè)務(wù)利 潤(rùn) Other operating income減Less :營(yíng)業(yè)費(fèi)用Operating expenses管理費(fèi)用 Administrationexpenses財(cái)務(wù)費(fèi) 用 Finance expenses 營(yíng)業(yè)利潤(rùn) Ope

6、ratingProfitfrom加Add :投資收益Income investments補(bǔ)貼收入Other income營(yíng)業(yè)外收入 Extraordinary income減Less :營(yíng)業(yè)外支出 Extraordinary expenses利潤(rùn)總額 Profit before taxes減Less :所得稅 Taxes on income 凈利潤(rùn) Profit after taxes資產(chǎn)負(fù)債表Balance Sheet項(xiàng)目 ITEM貨幣資金Cash短期投資 Short term investments應(yīng)收票據(jù)Notes receivable應(yīng)收股利Dividend receivable應(yīng)收利

7、息Interest receivable應(yīng)收帳款A(yù)ccounts receivable其他應(yīng)收款Other receivables預(yù)付帳款A(yù)ccounts prepaid期貨保證金Future guarantee應(yīng)收補(bǔ)貼款A(yù)llowance receivable應(yīng) 收 出 口 退 稅 Export drawback receivable存貨 Inventories其中：原材料Including:Raw materials產(chǎn)成品 （ 庫(kù)存商品 ） Finished goods待攤費(fèi)用 Prepaid and deferred expenses待處理流動(dòng)資產(chǎn)凈損失Unsettled G/L onc

8、urrent assets一年 內(nèi) 到 期 的長(zhǎng)期債權(quán)投資 Long-term debenture investment falling due in a yaear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 ：其中 : 長(zhǎng)期股權(quán)投資 Including long termequity investment長(zhǎng) 期 債 權(quán) 投 資 Long term securities investment* 合 并 價(jià) 差 Incorporating price difference長(zhǎng) 期 投

9、資 合 計(jì) Total long-term investment固定資產(chǎn)原價(jià)Fixed assets-cost減 ： 累 計(jì) 折 舊 Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixed assets-net value減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentof fixed assets固定資產(chǎn)凈額Net value of fixed assets固定資產(chǎn)清理Disposal of fixed assets工程物資Project material在建工程Construction in Progress待處理固定資產(chǎn)凈損失Unsettled G/L onfix

10、ed assets固定資產(chǎn)合計(jì)Total tangible assets無(wú)形資產(chǎn) Intangible assets其 中 : 土 地 使 用 權(quán) Including and use rights遞延資產(chǎn) （長(zhǎng)期待攤費(fèi)用） Deferred assets其 中 : 固 定 資 產(chǎn) 修 理 Including:Fixed assets repair固 定 資 產(chǎn) 改 良 支 出 Improvement expenditure of fixed assets其他長(zhǎng)期資產(chǎn)Other long term assets其 中 : 特 準(zhǔn) 儲(chǔ) 備 物 資Amongit:Speciallyapproved

11、reservingmaterials無(wú)形及其他資產(chǎn)合計(jì)Total intangibleassets and other assets遞延稅款借項(xiàng) Deferred assets debits資 產(chǎn) 總 計(jì) Total Assets資產(chǎn)負(fù)債表（ 續(xù)表 ） Balance Sheet項(xiàng) 目 ITEM短期借款Short-term loans應(yīng)付票款Notes payable應(yīng)付帳款A(yù)ccounts payab1e預(yù)收帳款A(yù)dvances from customers應(yīng)付工資 Accrued payro1l應(yīng)付福利費(fèi) Welfare payable應(yīng)付利潤(rùn) （ 股利 ） Profits payab1e

12、應(yīng)交稅金Taxes payable其他應(yīng)交款Otherpayable to government其他應(yīng)付款Othercreditors預(yù)提費(fèi)用Provision for expenses預(yù)計(jì)負(fù)債Accrued liabilities一 年 內(nèi) 到 期 的 長(zhǎng) 期 負(fù) 債 Long term liabilities due within one year其 他 流 動(dòng) 負(fù) 債 Other current liabilities流動(dòng)負(fù)債合計(jì)Total current liabilities長(zhǎng)期借款Long-term loans payable應(yīng)付債券Bonds payable長(zhǎng)期應(yīng)付款long-t

13、erm accounts payable專項(xiàng)應(yīng)付款Special accounts payable其 他 長(zhǎng) 期 負(fù) 債 Other long-term liabilities其 中 : 特 準(zhǔn) 儲(chǔ) 備 資 金 Including:Special reserve fund長(zhǎng) 期 負(fù) 債 合 計(jì) Total long termliabilities遞延稅款貸項(xiàng) Deferred taxation credit負(fù) 債 合 計(jì) Total liabilities* 少數(shù)股東權(quán)益 Minority interests實(shí)收資本 （ 股本 ） Subscribed Capital國(guó)家資本National

14、capital集體資本Collective capital法人資本Legal person"s capital其中:國(guó)有法人資本 Including:State-owned legal person"s capital集 體 法 人 資 本Collective legalperson"s capital個(gè)人資本Personal capital外 商 資 本 Foreign businessmen"s capital資本公積Capital surplus盈余公積surplus reserve其中:法定盈余公積 Including:statutory sur

15、plus reserve 公益金 public welfare fund 補(bǔ)充流動(dòng)資本Supplermentary currentcapital* 未確認(rèn)的投資損失（以“ - ”號(hào)填列）Unaffirmed investment loss未分配利潤(rùn) Retained earnings外幣報(bào)表折算差額Converted differencein Foreign Currency Statements所有者權(quán)益合計(jì) Total shareholder"sequity負(fù) 債 及 所 有 者 權(quán) 益 總 計(jì) Total Liabilities & Equity利潤(rùn)表 INCOME S

16、TATEMENT項(xiàng) 目 ITEMS產(chǎn)品銷售收入Sales of products其中：出口產(chǎn)品銷售收入 Including ： Export sales減 ： 銷 售折 扣 與折讓 Less ： Sales discount and allowances產(chǎn)品銷售凈額Net sales of products減：產(chǎn)品銷售稅金Less ： Sales tax產(chǎn)品銷售成本Cost of sales其中： 出口產(chǎn)品銷售成本Including ： Costof export sales產(chǎn)品銷售毛利Gross profit on sales減：銷售費(fèi)用Less ： Selling expenses管理費(fèi)用

17、General and administrativeexpenses財(cái)務(wù)費(fèi)用Financial expenses其中：利息支出 ( 減利息收入) Including ：Interest expenses (minusinterest ihcome)匯 兌 損 失 ( 減 匯 兌 收 益 ) Exchange losses(minus exchange gains)產(chǎn)品銷售利潤(rùn) Profit on sales加： 其他業(yè)務(wù)利潤(rùn)Add： profit from otheroperations營(yíng)業(yè)利潤(rùn)Operating profit加：投資收益Add： Income on investment加 ：

18、 營(yíng) 業(yè) 外 收 入 Add ： Non-operating income減 ： 營(yíng) 業(yè) 外 支 出 Less ： Non-operating expenses加： 以前年度損益調(diào)整Add： adjustment ofloss and gain for previous years利潤(rùn)總額Total profit減：所得稅Less ： Income tax凈利潤(rùn) Net profit本文來自 : 人大經(jīng)濟(jì)論壇會(huì)計(jì)與財(cái)務(wù)管理版，詳細(xì)出處參考：會(huì) 計(jì) 要 素 的 計(jì) 量 屬 性 basis of measurement歷史成本historical cost重置成本replacement cost可

19、實(shí)現(xiàn)凈值net-realizable value現(xiàn)值 present value公允價(jià)值 fair value財(cái)務(wù)報(bào)告 financial statement資產(chǎn)負(fù)債表Balance Sheet利潤(rùn)表Income Statement現(xiàn)金流量表Cash Flow Statement所有者權(quán)益變動(dòng)表 Statement of Changesin Equity附注 notesDisclosure notesChap. 2貨幣資金 monetary assets現(xiàn)金 cash銀行賬戶 bank account現(xiàn)金等價(jià)物 cash equivalentChap. 3金融資產(chǎn) financial inst

20、ruments以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)Measure at fair value through profit or loss交易性金融資產(chǎn)held for trading指定為以公允價(jià)值計(jì)量且變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)Identified as at fair value through profit or loss持有到期投資 Held-to - maturity investment貸款和應(yīng)收賬款Loans and receivables可 供 出 售 金 融 資 產(chǎn) available-for-sale financial assets減值 impairment減值損

21、失 impairment lossChap. 4存貨 inventory存貨的種類： Classification of inventory原材料raw materials inventory在產(chǎn)品work-in-progress inventory半成品component parts產(chǎn)成品finished goods inventory商品merchandise inventory周轉(zhuǎn)材料supplies inventory發(fā)出存貨的計(jì)量cost flow assumption先進(jìn)先出法first-in-first-out (FIFO)后進(jìn)先出法last-in-first-out (LIFO

22、)移 動(dòng) 加 權(quán) 平 均 法 moving-average unit cost全 月 一 次 加 權(quán) 平 均 法 weighted-average system個(gè) 別 計(jì) 價(jià) 法 ( 具 體 辨 認(rèn) 法 ) specific identification期 末 存 貨 的 計(jì) 量 ending balance of inventory成本與可變現(xiàn)凈值孰低lower-of -cost-or-market valueNet-realizable value存 貨 跌 價(jià) 準(zhǔn) 備 Allowance to reduce inventory to LCM資 產(chǎn) 減 值 損 失 存 貨 減 值 損 失

23、loss of impairment on assets loss ofimpairment on inventoryChap. 5長(zhǎng)期股權(quán)投資long-term investment -shareInvestment in subsidiary *成本法cost method權(quán)益法equity method投資收益 investment income可轉(zhuǎn)換convertibleChap. 6固定資產(chǎn)capital assets在建工程wok-in-progress construction折舊 amortization平均年限法 straight-line-method工作量法 unit-o

24、f- production雙 倍 余 額 遞 減 法 declining-balance method年 數(shù) 總 和 法 sum-of-the-years-digits method后續(xù)支出 subsequent expenditure資本化capitalized cost費(fèi)用化expensed cost處置 retirement and disposal持有待售的固定資產(chǎn)capital assets heldfor sale固定資產(chǎn)清理disposal of capital assets固 定 資 產(chǎn) 減 值 準(zhǔn) 備 allowance of impairments on capital a

25、ssetsChap. 7無(wú)形資產(chǎn) intangible assets專利權(quán) patents非 專 利 技 術(shù) industrial design registration商標(biāo)權(quán)trademarks andtrade name著作權(quán)copyright特許權(quán)franchise rights土地使用權(quán)rights of using landChap. 8投 資 性 房 地 產(chǎn) investment property / profitable estateChap. 9非貨幣性資產(chǎn)交換non-monetary assetsexchange商業(yè)實(shí)質(zhì)commercial substanceChap. 10

26、資產(chǎn)減值assets impairment估計(jì) evaluation資產(chǎn)組 assets group cash generate unit商譽(yù) goodwillChap. 11負(fù)債 liabilities流動(dòng)負(fù)債current liabilities非流動(dòng)負(fù)債non-current liabilities初始計(jì)量initial measurement辭退福利fire fringe進(jìn)口 import出口 export可轉(zhuǎn)換公司債券convertible bondChap. 12所有者權(quán)益 equity實(shí)收資本issued capital資本公積capital reserve股本溢價(jià)share p

27、remium留存收益 retained earnings未分配利潤(rùn) distributed profitChap. 13完工百分比法percentage of completionmethod建造合同construction contract直接法direct method間接法indirect method分部報(bào)告segment report關(guān)聯(lián)方related party租賃 lease擔(dān)保 guaranteeChap. 15或有事項(xiàng)contingencies或有資產(chǎn)contingent assets或有負(fù)債contingent liabilities虧損合同onerous contrac

28、tChap.16重組 reorganization /resutructionChap. 18借 款 費(fèi) 用 borrowing costs borrowing expenditure溢價(jià) premium折價(jià) discount資本化 capitalize costsChap. 20所得稅income tax計(jì)稅基礎(chǔ) tax base永久性差別permanent difference暫時(shí)性差別temporary difference應(yīng) 納 稅 暫 時(shí) 性 差 異 taxable temporary differences可抵扣暫時(shí)性差異deductible temporarydifference

29、遞延所得稅資產(chǎn)deferred tax assets遞 延 所 得 稅 負(fù) 債 deferred tax liabilitiesChap. 21外 幣 折 算 translation of foreigncurrency外幣交易 foreign currency transactions外 幣 財(cái) 務(wù) 報(bào) 表 折 算 translation of foreign currency financial statement即期匯率 current exchange rate遠(yuǎn)期匯率future exchange rate通貨膨脹inflationChap. 22出租人lessor承租人lessee經(jīng)營(yíng)租賃operating lease融資租賃finance lease / capital lease售后租回sale and leasebackChap. 23會(huì)計(jì)政策、會(huì)計(jì)估計(jì)變更和差錯(cuò)更正Changes in acc