三大會(huì)計(jì)報(bào)表：資產(chǎn)負(fù)債表、損益表、現(xiàn)金流量表中英文對(duì)照

1、英文會(huì)計(jì)報(bào)表:FINANCIAL REPORT COVER報(bào)表所屬期間之期末時(shí)間點(diǎn)Period Ended所屬月份Reporting Period報(bào)出日期Submit Date記賬本位幣幣種Local Reporting Currency審核人Verifier填表人Preparer所屬月份Reporting Period報(bào)出日期Submit Date資產(chǎn)負(fù)債表Balance Sheet資產(chǎn) Assets流動(dòng)資產(chǎn) Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內(nèi)到期委托貸款Entrusted loan receivable du

2、e within one year減:一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year減:短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment短期投資凈額 Net bal of current investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividend receivable應(yīng)收利息Interest receivable應(yīng)收賬款 Account receivable減:應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad deb

3、t provision for Account receivable應(yīng)收賬款凈額 Net bal of Account receivable其他應(yīng)收款 Other receivable減:其他應(yīng)收款壞賬準(zhǔn)備Less: Bad debt provision for Other receivable其他應(yīng)收款凈額Net bal of Other receivable預(yù)付賬款 Prepayment應(yīng)收補(bǔ)貼款 Subsidy receivable存貨 Inventory減:存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory存貨凈額Net bal of Inventory已完工尚未

4、結(jié)算款A(yù)mount due from customer for contract work待攤費(fèi)用 Deferred Expense一年內(nèi)到期的長(zhǎng)期債權(quán)投資 Long-term debt investment due within one year一年內(nèi)到期的應(yīng)收融資租賃款Finance lease receivables due within one year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長(zhǎng)期股權(quán)投資 Long-term equity investment委托貸款En

5、trusted loan receivable長(zhǎng)期債權(quán)投資Long-term debt investment長(zhǎng)期投資合計(jì)Total for long-term investment減:長(zhǎng)期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減:長(zhǎng)期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment 減:委托貸款減值準(zhǔn)備Less: Provision for entrusted loan receivable長(zhǎng)期投資凈額Net bal of long-term invest

6、ment其中:合并價(jià)差 Include: Goodwill (Negative goodwill固定資產(chǎn) Fixed assets固定資產(chǎn)原值 Cost減:累計(jì)折舊Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal減:固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets固定資產(chǎn)凈額 NBV of fixed assets工程物資 Material holds for construction of fixed assets在建工程 Construction in progress減:在建工程減值準(zhǔn)備Less: Impair

7、ment for construction in progress在建工程凈額Net bal of construction in progress 固定資產(chǎn)清理 Fixed assets to be disposed of 固定資產(chǎn)合計(jì) Total fixed assets無(wú)形資產(chǎn)及其他資產(chǎn)Other assets & Intangible assets無(wú)形資產(chǎn)Intangible assets減:無(wú)形資產(chǎn)減值準(zhǔn)備Less: Impairment for intangible assets無(wú)形資產(chǎn)凈額Net bal of intangible assets長(zhǎng)期待攤費(fèi)用 Long-te

8、rm deferred expense融資租賃未擔(dān)保余值Finance lease Unguaranteed residual values 融資租賃應(yīng)收融資租賃款Finance lease Receivables其他長(zhǎng)期資產(chǎn)Other non-current assets無(wú)形及其他長(zhǎng)期資產(chǎn)合計(jì)Total other assets & intangible assets遞延稅項(xiàng) Deferred Tax遞延稅款借項(xiàng) Deferred Tax assets資產(chǎn)總計(jì)Total assets負(fù)債及所有者(或股東權(quán)益Liability & Equity 流動(dòng)負(fù)債Current liab

9、ility短期借款 Short-term loans應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable已結(jié)算尚未完工款預(yù)收賬款 Advance from customers應(yīng)付工資 Payroll payable應(yīng)付福利費(fèi) Welfare payable應(yīng)付股利 Dividend payable應(yīng)交稅金 Taxes payable其他應(yīng)交款 Other fees payable其他應(yīng)付款 Other payable預(yù)提費(fèi)用 Accrued Expense預(yù)計(jì)負(fù)債 Provision遞延收益 Deferred Revenue一年內(nèi)到期的長(zhǎng)期負(fù)債Long-term li

10、ability due within one year其他流動(dòng)負(fù)債 Other current liability流動(dòng)負(fù)債合計(jì) Total current liability長(zhǎng)期負(fù)債Long-term liability長(zhǎng)期借款 Long-term loans應(yīng)付債券 Bonds payable長(zhǎng)期應(yīng)付款 Long-term payable專項(xiàng)應(yīng)付款 Grants & Subsidies received其他長(zhǎng)期負(fù)債 Other long-term liability長(zhǎng)期負(fù)債合計(jì)Total long-term liability遞延稅項(xiàng)Deferred Tax遞延稅款貸項(xiàng) Deferr

11、ed Tax liabilities負(fù)債合計(jì)Total liability少數(shù)股東權(quán)益 Minority interests所有者權(quán)益(或股東權(quán)益Owners Equ ity實(shí)收資本(或股本Paid in capital減;已歸還投資Less: Capital redemption 實(shí)收資本(或股本凈額Net bal of Paid in capital 資本公積Capital Reserves盈余公積 Surplus Reserves其中:法定公益金 Include: Statutory reserves未確認(rèn)投資損失 Unrealised investment losses未分配利潤(rùn)Ret

12、ained profits after appropriation其中:本年利潤(rùn) Include: Profits for the year 外幣報(bào)表折算差額 Translation reserve所有者(或股東權(quán)益合計(jì)Total Equity 負(fù)債及所有者(或股東權(quán)益合計(jì)Total Liability & Equity損益表Income statement and profit appropriation一、主營(yíng)業(yè)務(wù)收入 Revenue減:主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax二、主營(yíng)業(yè)務(wù)利潤(rùn)(虧損以填列Gross Profit (

13、 - means loss加:其他業(yè)務(wù)收入 Add: Other operating income減:其他業(yè)務(wù)支出Less: Other operating expense減:營(yíng)業(yè)費(fèi)用 Selling & Distribution expense管理費(fèi)用G&A expense財(cái)務(wù)費(fèi)用 Finance expense三、營(yíng)業(yè)利潤(rùn)(虧損以填列Profit from operation ( - means loss加:投資收益(虧損以填列Add: Investment income補(bǔ)貼收入 Subsidy Income營(yíng)業(yè)外收入 Non-operating income減:營(yíng)業(yè)外支出

14、 Less: Non-operating expense四、利潤(rùn)總額(虧損總額以填列Profit before Tax減:所得稅 Less: Income tax少數(shù)股東損益 Minority interest加:未確認(rèn)投資損失Add: Unrealised investment losses五、凈利潤(rùn)(凈虧損以填列Net profit ( - means loss加:年初未分配利潤(rùn)Add: Retained profits其他轉(zhuǎn)入Other transfer-in六、可供分配的利潤(rùn)Profit available for distribution( - means loss減:提取法定盈余公

15、積 Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取職工獎(jiǎng)勵(lì)及福利基金Appropriation of staff incentive and welfare fund提取儲(chǔ)備基金Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund利潤(rùn)歸還投資 Capital redemption七、可供投資者分配的利潤(rùn)Profit available for

16、 owners' distribution減:應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's dividend提取任意盈余公積 Appropriation of discretionary surplus reserve應(yīng)付普通股股利 Appropriation of ordinary share's dividend轉(zhuǎn)作資本(或股本的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利潤(rùn)Retained profit aft

17、er appropriation補(bǔ)充資料:Supplementary Information:1.出售、處置部門(mén)或被投資單位收益Gains on disposal of operating divisions or investments2.自然災(zāi)害發(fā)生損失Losses from natural disaster3.會(huì)計(jì)政策變更增加(或減少利潤(rùn)總額 Increase (decrease in profit due to changes in accounting policies4.會(huì)計(jì)估計(jì)變更增加(或減少利潤(rùn)總額Increase (decrease in profit due to chan

18、ges in accounting estimates5.債務(wù)重組損失 Losses from debt restructuring流量表編輯Cash Flow Statement一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量:Cash Flow from Operating Activities:銷售商品、提供勞務(wù)收到的現(xiàn)金Cash received from sales of goods or rendering 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Cash received relating to other operating activities現(xiàn)

19、金流入小計(jì)Sub-total of cash inflows購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金Cash paid for goods or receiving services支付給職工以及為職工支付的現(xiàn)金Cash paid to and on behalf of employees支付的各項(xiàng)稅費(fèi)Tax payments支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Cash paid relating to other 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 Flow from Operating Acti

20、vities二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量:Cash Flow from Investing Activities:收回投資所收到的現(xiàn)金Cash received from disposal of investments處置子公司和其他經(jīng)營(yíng)單位收到的現(xiàn)金Cash received from disposal of subsidiary or other operating business units取得投資收益所收到的現(xiàn)金Cash received from investments income處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)而收到的現(xiàn)金凈額Net cash received from di

21、sposal of fixed assets, intangible assets and other long-term assets購(gòu)買子公司所收到的現(xiàn)金Cash received by acquisition of subsidiary收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金Cash received relating to other investing activities現(xiàn)金流入小計(jì)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

22、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Cash payments relating to other 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 Flow from Investing Activities三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量:Cash Flow from Financing Activities:吸收投資所收到的現(xiàn)金Cash received by investors借

23、款所收到的現(xiàn)金Cash received from borrowings其中:從金融機(jī)構(gòu)借款所收到的現(xiàn)金Include: Cash received from financial institution borrowings 收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金Cash received relating to other 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Repayments of borrowings其中:償還金融機(jī)構(gòu)債務(wù)所支付的現(xiàn)金Include: Repayments of financial insti

24、tution borrowings分配股利、利潤(rùn)和償付利息所支付的現(xiàn)金Dividends paid, profit distributed or interest paid支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金Cash payments relating to other 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 from Financing Activities四、匯率變動(dòng)對(duì)現(xiàn)金的影響額Effect of Foreign Currency Translation五、現(xiàn)金及現(xiàn)金等價(jià)物凈增

25、加額Net Increase (Decrease in Cash and Cash Equivalents現(xiàn)金流量附表:Supplementary Information:1.將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量:Reconciliation of Net Profit to Cash Flow from Operating Activities:凈利潤(rùn)Net Profit加:少數(shù)股東損益Add: Minority interest加:計(jì)提的資產(chǎn)減值準(zhǔn)備 Impairment losses on assets固定資產(chǎn)折舊 Depreciation of fixed assets無(wú)形資產(chǎn)攤銷 Amo

26、rtisation of intangible assets長(zhǎng)期待攤費(fèi)用攤銷Amortisation of long-term deferred expenses待攤費(fèi)用減少(減:增加Decrease (increase in deferred expenses預(yù)提費(fèi)用增加(減:減少Increase (decrease in accrued expenses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 (gains on disposal of fixed assets, intangible assets and other long-term assets固定資產(chǎn)報(bào)廢損失Losses on write-off of fixed assets財(cái)務(wù)費(fèi)用Finance expense (income投資損失(減、收益Losses (gains arising from investments遞延稅款貸款(減、借項(xiàng)Def