會計報表科目中英文對照

1、一、企業(yè)財務(wù)會計報表封面 FINANCIAL REPORT COVER報表所屬期間之期末時間點(diǎn) Period Ended所屬月份 Reporting Period報出日期 Submit Date記賬本位幣幣種 Local Reporting Currency審核人 Verifier填表人 Preparer二、資產(chǎn)負(fù)債表 Balance Sheet資產(chǎn) Assets流動資產(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 due within one year減：

2、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 debt provision for Ac

3、count 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：存貨跌價準(zhǔn)備 Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結(jié)算款 Amount due

4、from customer for contract work待攤費(fèi)用 Deferred Expense一年內(nèi)到期的長期債權(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其他流動資產(chǎn) Other current assets流動資產(chǎn)合計 Total current assets長期投資 Long-term investment長期股權(quán)投資 Long-term equity investment委托貸款 Entrusted loa

5、n receivable長期債權(quán)投資 Long-term debt investment長期投資合計 Total for long-term investment減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment減：長期債權(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長期投資凈額 Net bal of long-term investment其中：合并

6、價差 Include: Goodwill (Negative goodwill)固定資產(chǎn) Fixed assets固定資產(chǎn)原值 Cost減：累計折舊 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: Impairment fo

7、r construction in progress在建工程凈額 Net bal of construction in progress固定資產(chǎn)清理 Liquidation of Fixed assets固定資產(chǎn)合計 Total fixed assets無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets無形資產(chǎn) Intangible assets減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets無形資產(chǎn)凈額 Net bal of intangible assets長期待攤費(fèi)用 Long-term defe

8、rred 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其他長期資產(chǎn) Other non-current assets無形及其他長期資產(chǎn)合計 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 Total assets負(fù)債及所有者（或股東）權(quán)益 Liability & Equity流動負(fù)債 Current liabi

9、lity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 Deposit Received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)計負(fù)債 Anticipation Liabilities遞延收益 Deferre

10、d Revenue一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year其他流動負(fù)債 Other current liability流動負(fù)債合計 Total current liability長期負(fù)債 Long-term liability長期借款 Long-term loans應(yīng)付債券 Bonds payable長期應(yīng)付款 Long-term payable專項(xiàng)應(yīng)付款 Grants & Subsidies received其他長期負(fù)債 Other long-term liability長期負(fù)債合計 Total long-term liab

11、ility遞延稅項(xiàng) Deferred Tax遞延稅款貸項(xiàng) Deferred Tax liabilities負(fù)債合計 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 Equity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)

12、投資損失 Unrealised investment losses未分配利潤 Retained profits after appropriation其中：本年利潤 Include: Profits for the year外幣報表折算差額 Translation reserve所有者（或股東）權(quán)益合計 Total Equity負(fù)債及所有者（或股東）權(quán)益合計 Total Liability & Equity 三、利潤及利潤分配表 Income statement and profit appropriation一、主營業(yè)務(wù)收入 Revenue減：主營業(yè)務(wù)成本 Less: Cost of

13、 Sales主營業(yè)務(wù)稅金及附加 Sales Tax二、主營業(yè)務(wù)利潤（虧損以“”填列） Gross Profit ( - 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：營業(yè)費(fèi)用 Selling & Distribution expense管理費(fèi)用 G&A expense財務(wù)費(fèi)用 Finance expense三、營業(yè)利潤（虧損以“”填列） Profit from operation ( - means loss)加：投資收益（虧損以“”填列） Add:

14、Investment income補(bǔ)貼收入 Subsidy Income營業(yè)外收入 Non-operating income減：營業(yè)外支出 Less: Non-operating expense四、利潤總額（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（凈虧損以“”填列） Net profit ( - means loss)加：年初未分配利潤 Add: Retained profits其他轉(zhuǎn)入 O

15、ther transfer-in六、可供分配的利潤 Profit available for distribution( - means loss)減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund提取儲備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriation

16、 of enterprise expansion fund利潤歸還投資 Capital redemption七、可供投資者分配的利潤 Profit available for 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

17、 Transfer from ordinary share's dividend to paid in capital八、未分配利潤 Retained profit after appropriation補(bǔ)充資料： Supplementary Information:1 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments2 自然災(zāi)害發(fā)生損失 Losses from natural disaster3 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit

18、due to changes in accounting policies4 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates5 債務(wù)重組損失 Losses from debt restructuring另一個版本。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)收利息 Interest receivab

19、le應(yīng)收帳款 Accounts receivable其他應(yīng)收款 Other receivables預(yù)付帳款 Accounts prepaid期貨保證金 Future guarantee應(yīng)收補(bǔ)貼款 Allowance 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(庫存商品) Finished goods待攤費(fèi)用 Prepaid and deferred expenses待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets一年內(nèi)到期

20、的長期債權(quán)投資 Long-term debenture investment falling due in a yaear其他流動資產(chǎn) Other current assets流動資產(chǎn)合計 Total current assets長期投資： Long-term investment：其中:長期股權(quán)投資 Including long term equity investment長期債權(quán)投資 Long term securities investment*合并價差 Incorporating price difference長期投資合計 Total long-term investment固定資產(chǎn)

21、原價 Fixed assets-cost減：累計折舊 Less:Accumulated Dpreciation固定資產(chǎn)凈值 Fixed assets-net value減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of 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 on fixed assets固定資產(chǎn)合計 Total tangible

22、 assets無形資產(chǎn) Intangible assets其中:土地使用權(quán) Including and use rights遞延資產(chǎn)（長期待攤費(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其他長期資產(chǎn) Other long term assets其中:特準(zhǔn)儲備物資 Among it:Specially approved reserving materials無形及其他資產(chǎn)合計 Total intangible assets and

23、other assets遞延稅款借項(xiàng) Deferred assets debits資 產(chǎn) 總 計 Total Assets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)收利息 Interest receivable應(yīng)收帳款 Accounts receivable其他應(yīng)收款 Other receivables預(yù)付帳款 Accounts prepaid期貨保證金 Future guarantee應(yīng)收補(bǔ)貼款 Allowance receivable應(yīng)收出口退稅 Export draw

24、back receivable存貨 Inventories其中：原材料 Including:Raw materials產(chǎn)成品(庫存商品) Finished goods待攤費(fèi)用 Prepaid and deferred expenses待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear其他流動資產(chǎn) Other current assets流動資產(chǎn)合計 Total current assets長期投資： Long-term inves

25、tment：其中:長期股權(quán)投資 Including long term equity investment長期債權(quán)投資 Long term securities investment*合并價差 Incorporating price difference長期投資合計 Total long-term investment固定資產(chǎn)原價 Fixed assets-cost減：累計折舊 Less:Accumulated Dpreciation固定資產(chǎn)凈值 Fixed assets-net value減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of fixed assets固定資產(chǎn)凈額 Net

26、 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 on fixed assets固定資產(chǎn)合計 Total tangible assets無形資產(chǎn) Intangible assets其中:土地使用權(quán) Including and use rights遞延資產(chǎn)（長期待攤費(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

27、 Improvement expenditure of fixed assets其他長期資產(chǎn) Other long term assets其中:特準(zhǔn)儲備物資 Among it:Specially approved reserving materials無形及其他資產(chǎn)合計 Total intangible assets and other assets遞延稅款借項(xiàng) Deferred assets debits資 產(chǎn) 總 計 Total Assets 短期借款 Short-term loans應(yīng)付票款 Notes payable應(yīng)付帳款 Accounts payab1e預(yù)收帳款 Advances

28、from customers應(yīng)付工資 Accrued payro1l應(yīng)付福利費(fèi) Welfare payable應(yīng)付利潤(股利) Profits payab1e應(yīng)交稅金 Taxes payable其他應(yīng)交款 Other payable to government其他應(yīng)付款 Other creditors預(yù)提費(fèi)用 Provision for expenses預(yù)計負(fù)債 Accrued liabilities一年內(nèi)到期的長期負(fù)債 Long term liabilities due within one year其他流動負(fù)債 Other current liabilities流動負(fù)債合計 Total c

29、urrent liabilities長期借款 Long-term loans payable應(yīng)付債券 Bonds payable長期應(yīng)付款 long-term accounts payable專項(xiàng)應(yīng)付款 Special accounts payable其他長期負(fù)債 Other long-term liabilities其中:特準(zhǔn)儲備資金 Including:Special reserve fund長期負(fù)債合計 Total long term liabilities遞延稅款貸項(xiàng) Deferred taxation credit負(fù) 債 合 計 Total liabilities* 少數(shù)股東權(quán)益 M

30、inority interests實(shí)收資本(股本) Subscribed Capital國家資本 National capital集體資本 Collective capital法人資本 Legal person"s capital其中:國有法人資本 Including:State-owned legal person"s capital集體法人資本 Collective legal person"s capital個人資本 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 surplus