專(zhuān)業(yè)整理資產(chǎn)負(fù)債表?yè)p益表現(xiàn)金流量表中英文對(duì)照翻譯

1、資產(chǎn)負(fù)債表 BalanceSheet(Audited)Assets 資產(chǎn)LineNo.Bal.B/Y 年初數(shù)Bal.E/P期末數(shù)LiabilitiesandOwnersEquity負(fù)債及所有者權(quán)益LineNo.Bal.B/Y 年初數(shù)Bal.E/P 期末數(shù)Currentassets流動(dòng)資產(chǎn)Currentliability流動(dòng)負(fù)債Monetaryfunds貨幣資金Short-termloan短期借款Short-termInvestment短期投資NotePayable應(yīng)付票據(jù)NoteReceivable應(yīng)收票據(jù)AccountsPayable應(yīng)付賬款A(yù)ccountsReceivable應(yīng)收賬款A(yù)dv

2、ancesfromCustomers預(yù)收賬款Less:ProvisionsforBadDebts減：壞賬準(zhǔn)備Otheraccountspayable其他應(yīng)付款NetAccountReceivables應(yīng)收賬款凈額AccruedPayroll應(yīng)付工資AdvancestoSuppliers預(yù)付賬款WelfareExpensePayable應(yīng)付福利費(fèi)OtherReceivables其他應(yīng)收款Taxespayable未交稅金/應(yīng)交稅金Inventories存貨Unpaidprofits未付利潤(rùn)PrepaidExpenses待攤費(fèi)用Taxestobewithhold待扣稅金NetlossofCurren

3、tAssetstobeProcessed待處理流動(dòng)資產(chǎn)凈損失OtherUnpaidExpenses其他未交款/其他應(yīng)交款Long-termDebtInvestmentDueWithinOneYear一年內(nèi)到期的長(zhǎng)期債款A(yù)ccruedExpenses預(yù)提費(fèi)用？InvestmentReturned已歸還投資Taxestobewithhold待扣稅金OtherCurrentAssets其他流動(dòng)資產(chǎn)Long-termLiabilitiesDueWithinaYear一年內(nèi)到期的長(zhǎng)期負(fù)債TotalCurrentAssets流動(dòng)資產(chǎn)合計(jì)OtherCurrentLiabilities其他流動(dòng)負(fù)債TotalC

4、urrentLiabilities流動(dòng)負(fù)債合計(jì)Long-termInvestment長(zhǎng)期投資ProjectedExpenditure預(yù)計(jì)費(fèi)用Long-termliabilities長(zhǎng)期負(fù)債FixedAssets固定資產(chǎn)Long-termBorrowings長(zhǎng)期借款OriginalPriceofFixedAssets固定資產(chǎn)原值BondsPayable應(yīng)付債券Less:AccumulatedDepreciation減：累計(jì)折舊Long-termPayables長(zhǎng)期應(yīng)付款NetValueofFixedAssets固定資產(chǎn)凈值OtherLong-termLiabilities其他長(zhǎng)期負(fù)債Dispos

5、alofFixedAssets固定資產(chǎn)清理TotalLong-termLiabilities長(zhǎng)期負(fù)債合計(jì)ConstructioninProgress在建工程TotalLiabilities負(fù)債合計(jì)NetLossofFixedAssetstoBeProcessed待處理固定資產(chǎn)凈損失Ownerequity所有者權(quán)益TotalFixedAssets固定資產(chǎn)合計(jì)Paid-inCapital實(shí)收資本CapitalSurplus資本公積IntangibleAssetsandDeferredAssets無(wú)形及遞延資產(chǎn)SurplusReserves盈余公積IntangibleAssets無(wú)形資產(chǎn)Inwhic

6、h:publicwelfarefund其中：公益金DeferredAssets遞延資產(chǎn)UndistributedProfit未分配利潤(rùn)TotalIntangibleAssetsandDeferredAssets無(wú)形及遞延資產(chǎn)合計(jì)TotalOwnersEquity所有者權(quán)益合計(jì)OtherAssets其他資產(chǎn)SpecialAccountsPayable專(zhuān)項(xiàng)應(yīng)付款Otherlong-termassets其他長(zhǎng)期資產(chǎn)NetPaid-inCapital(orShareCapital)實(shí)收資本（或股本）凈額Unit:ExpirationDate:MonetaryUnit:TotalAssets資產(chǎn)總計(jì)To

7、talliabilitiesandownersequity負(fù)債及所有者權(quán)益合計(jì)損益表/收入表 IncomeStatement/ProfitAndLossStatement(Audited)Unit:DecemberMonetaryUnit:YuanItems 項(xiàng)目LineNo.MonthlyNumber本月數(shù)AccumulatedAmountofThisYear本年累計(jì)數(shù)LineNo.Bal.B/Y 年初數(shù)Bal.E/P 期末數(shù)I.RevenuefromMainOperations一、主營(yíng)業(yè)務(wù)收入AdditionalInformationLess:CostofMainOperations減：主

8、營(yíng)業(yè)務(wù)成本OperatingExpenses營(yíng)業(yè)費(fèi)用TaxesAndSurchargeforMainOperations主營(yíng)業(yè)務(wù)稅金及附加n.ProfitfromMainOperations二、主營(yíng)業(yè)務(wù)利潤(rùn)Add:ProfitfromOtherOperations力口：其他業(yè)務(wù)利潤(rùn)Less:AdministrativeExpenses減：管理費(fèi)用FinancialExpenses財(cái)務(wù)費(fèi)用m.OperatingProfits營(yíng)業(yè)利潤(rùn)Add:InvestmentIncome力口：投資收益RevenuefromSubsidies補(bǔ)貼收入Non-operatingRevenue營(yíng)業(yè)外收入Less:No

9、n-operatingExpenses減：營(yíng)業(yè)外支出OtherBusinessExpenses其他業(yè)務(wù)支出Add:PreviousAnnualAdjustmentonLossandProfit力口：以前年度調(diào)整IV.TotalProfit利潤(rùn)總額Less:IncomeTax減：所得稅V.NetProfit凈利潤(rùn)SubsidyReceivable應(yīng)收補(bǔ)貼款Long-termInvestment長(zhǎng)期股權(quán)投資Long-termEquityInvestment長(zhǎng)期債券投資impairmentoffixedassetsfixedassetsdepreciationreservesreserveforfi

10、xedassetsimpairment固定資產(chǎn)減值準(zhǔn)備N(xiāo)etBookValueofFixedAssets固定資產(chǎn)凈額EngineeringMaterial工程物資Long-termUnamortizedExpenses長(zhǎng)期待攤費(fèi)用DeferredTax遞延稅項(xiàng)DeferredTaxAssets/DebitSideofDeferredTax遞延稅款借項(xiàng)DeferredTaxationCreditDeferredTaxCreditsDeferredTaxLiabilities遞延稅款貸項(xiàng)DividendsReceivable應(yīng)收股利DividendsPayable應(yīng)付股利Seal:XXXXCert

11、ifiedPublicAccountantsCo.,Ltd.現(xiàn)金流量表 CashFlowStatement(Audited)AccountantSheetx03UnitName:December2013MonetaryUnit:YuanItem 項(xiàng)目LineNo.Amount 金額AdditionalInformation 補(bǔ)充資料Amounts 金額ICashflowfromoperatingactivities:經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量1.Reconciliationofnetprofittocashflowsfromoperatingactivities將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)現(xiàn)金流量Cas

12、hreceivedfromsalesofgoodsorrenderingofservices銷(xiāo)售商品、提供勞務(wù)收到的現(xiàn)金Netprofit凈利潤(rùn)Taxrefundsreceived收到的稅費(fèi)返還Add:Provisionforimpairmentlossesofassets力口：計(jì)提的資產(chǎn)減值準(zhǔn)備Othercashreceivedrelatedtooperatingactivities收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Depreciationoffixedassets固定資產(chǎn)折舊Cashinflowsubtotal現(xiàn)金流入小計(jì)Amortizationofintangibleassets無(wú)形資產(chǎn)攤銷(xiāo)

13、Cashpaidforgoodsandservices購(gòu)買(mǎi)商品、接受勞務(wù)支付的現(xiàn)金Amortizationoflong-termprepaidexpenses長(zhǎng)期待攤費(fèi)用攤銷(xiāo)Cashpaidtoandonbehalfofemployees支付給職工以及為職工支付的現(xiàn)金Lossontheexternalfixedassets,intangibleassets(orless:gains)處置固定資產(chǎn)、無(wú)形資產(chǎn)損失 （減收益）Paymentsofalltypesoftaxes支付的各項(xiàng)稅費(fèi)二Lossonscrappingoffixedassets固定資產(chǎn)報(bào)廢損失Othercashpaidrelati

14、ngtooperatingactivities支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Financecosts(orless:gains)財(cái)務(wù)費(fèi)用（減收益）Accruedexpenses(orless:decreases)預(yù)提費(fèi)用（減減少）Netcashflowfromoperatingactivities經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Reductionofinventories(orless:increases)存貨的減少（減增加）nCashflowfrominvestingactivities:投資活動(dòng)產(chǎn)生的現(xiàn)金流量Reductioninoperatingreceivables(orless:incre

15、ases)經(jīng)營(yíng)性應(yīng)收項(xiàng)目減少（減增加）Cashreceivedfromreturnofinvestments收回投資所受到的現(xiàn)金Reductioninoperatingpayables(orless:decreases)經(jīng)營(yíng)性應(yīng)付項(xiàng)目減少Cashreceivedfromreturnoninvestments取得投資收益所收到的現(xiàn)金Others其他Netcashreceivedfromtheexternalfixedassets,intangibleassetsandotherlong-termassets.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NetCashflowfromope

16、ratingactivities不涉及現(xiàn)金收支的投資和籌資活動(dòng)Othercashreceivedrelatedtoinvestingactivities收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金2.Investingandfinancingactivitiesthatdonotionvolveincashreceiptsandpayments債務(wù)轉(zhuǎn)為資本Conversionofdebtintocapital債務(wù)轉(zhuǎn)為資本Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets構(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Con

17、vertiblebondstobeexpiredwithinoneyear一年內(nèi)到期的可轉(zhuǎn)換公司債務(wù)Cashpaidtoacquireinvestments投資所支付的現(xiàn)金Absorbinvestmenttoinvestintofixedasset吸收投資投入固定資產(chǎn)Othercashpaidrelatedtoinvestmentactivities?支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金Others其他3.Netincreaseincashandcashequivalents:現(xiàn)金及現(xiàn)金等價(jià)物凈增加情況Netcashflowfrominvestingactivities投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Ca

18、shattheendoftheperiod現(xiàn)金的期末余額mCashflowfromfinancingactivities.投資活動(dòng)產(chǎn)生的現(xiàn)金流量Less:Cashatthebeginningoftheperiod減：現(xiàn)金的期初余額Cashreceivedfrominvestments吸收投資所受到的現(xiàn)金Add:Cashequivalentsattheendoftheperiod力口：現(xiàn)金等價(jià)物的期末余額Cashreceivedfromborrowings借款所收到的現(xiàn)金Less:cashequivalentsatthebeginningoftheperiod減：現(xiàn)金等價(jià)物的期初余額Othercashreceivedrelatedtofinancingactivities收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金Netincreaseincashandcashequivalents現(xiàn)金及現(xiàn)金等價(jià)物凈增加額Decreaseindeferredexpenses待攤費(fèi)用減少Cashrepaymentsofamountborrowed償還債務(wù)所支付的現(xiàn)金Investmentloss投資損失Cashpaidfordistributionofdividend,profitorinterestfo