三大會計報表：資產負債表、損益表、現(xiàn)金流量表中英文對照說課講解

1、英文會計報表:FINANCIALREPORTCOVER報表所屬期間之期末時間點PeriodEnded所屬月份ReportingPeriod報出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer所屬月份ReportingPeriod報出日期SubmitDate資產負債表BalanceSheet資產Assets流動資產CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內至V期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內至

2、V期委托貸款減值準備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear減:短期投資跌價準備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment應收票據(jù)Notesreceivable應收股木UDividendreceivable應收利息Interestreceivable應收賬款Accountreceivable減：應收賬款壞賬準備Less:BaddebtprovisionforAccountreceivable應收賬款凈額NetbalofAccount

3、receivable其他應收款Otherreceivable減：其他應收款壞賬準備Less:BaddebtprovisionforOtherreceivable其他應收款凈額NetbalofOtherreceivable預付賬款Prepayment應收補貼款Subsidyreceivable存貨Inventory減:存貨跌價準備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結算款Amountduefromcustomerforcontractwork待攤費用DeferredExpense一年內至V期的長期債權投資Long-termdeb

4、tinvestmentduewithinoneyear一年內至V期的應收融資租賃款Financeleasereceivablesduewithinoneyear其他流動資產Othercurrentassets流動資產合計Totalcurrentassets長期投資Long-terminvestment長期股權投資Long-termequityinvestment委托貸款Entrustedloanreceivable長期債權投資Long-termdebtinvestment長期投資合計Totalforlong-terminvestment減:長期股權投資減值準備Less:Impairmentfo

5、rlong-termequityinvestment減：長期債權投資減值準備Less:Impairmentforlong-termdebtinvestment減：委托貸款減值準備Less:Provisionforentrustedloanreceivable長期投資凈額Netbaloflong-terminvestment其中：合并價差Include:Goodwill（Negativegoodwill）固定資產Fixedassets固定資產原彳ICost減：累計折舊Less:AccumulatedDepreciation固定資產凈值Netbal減：固定資產減值準備Less:Impairment

6、forfixedassets固定資產凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress減：在建工程減值準備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產清理Fixedassetstobedisposedof固定資產合計Totalfixedassets無形資產及其他資產負債及所有者（或股東）權益Liability&Equity流動負債Currentl

7、iability短期借款Short-termloans應付票據(jù)Notespayable應付賬款Accountspayable已結算尚未完工款預收賬款Advancefromcustomers應付工資Payrollpayable應付福利費Welfarepayable應付股利Dividendpayable應交稅金Taxespayable其他應交款Otherfeespayable其他應付款Otherpayable預提費用AccruedExpense預計負債Provision遞延收益DeferredRevenue一年內到期的長期負債Long-termliabilityduewithinoneyear其他

8、流動負彳責OthercurrentliabilityOtherassets&Intangibleassets無形資產Intangibleassets減：無形資產減值準備Less:Impairmentforintangibleassets無形資產凈額Netbalofintangibleassets長期待攤費用Long-termdeferredexpense融資租賃一一未擔保余值Financelease-Unguaranteedresidualvalues融資租賃一一應收融資租賃款Financelease-Receivables其他長期資產Othernon-currentassets無形及

9、其他長期資產合計Totalotherassets&intangibleassets遞延稅項DeferredTax遞延稅款借項DeferredTaxassets資產總計Totalassets長期負債Long-termliability長期借款Long-termloans應付債券Bondspayable長期應付款Long-termpayable專項應付款Grants&Subsidiesreceived其他長期負彳Otherlong-termliability長期負債合計Totallong-termliability遞延稅項DeferredTax遞延稅款貸項DeferredTaxli

10、abilities負債合計Totalliability少數(shù)股東權益Minorityinterests所有者權益（或股東權益）OwnersEquity實收資本（或股本）Paidincapital減；已歸還投資Less:Capitalredemption實收資本（或股本）凈額NetbalofPaidincapital資本公積CapitalReserves盈余公積SurplusReserves其中：法定公益金Include:Statutoryreserves未確認投資損失Unrealisedinvestmentlosses未分酉己利潤Retainedprofitsafterappropriation

11、流動負債合計Totalcurrentliability負債及所有者（或股東）權益合計TotalLiability&Equity其中:本年利潤Include:Profitsfortheyear夕卜幣報表折算差額Translationreserve所有者（或股東）權益合計TotalEquity損益表Incomestatementandprofitappropriation一、主營業(yè)務收入Revenue減：主營業(yè)務成本Less:CostofSales主營業(yè)務稅金及附加SalesTax二、主營業(yè)務利潤（虧損以“一填列）GrossProfit（-meansloss）力口：其他業(yè)務收入Add:Ot

12、heroperatingincome減：其他業(yè)務支出Less:Otheroperatingexpense減：營業(yè)費用Selling&Distributionexpense管理費用G&Aexpense財務費用Financeexpense三、營業(yè)利潤（虧損以"一歹U）Profitfromoperation（-meansloss）力口：投資收益（虧損以“一列）Add:Investmentincome補貼收入SubsidyIncome營業(yè)外收入Non-operatingincome減：營業(yè)夕卜支出Less:Non-operatingexpense四、利潤總額（虧損總額以&qu

13、ot;一B列）ProfitbeforeTax減：所得稅Less:Incometax少數(shù)股東損益Minorityinterest力口：未確認投資損失Add:Unrealisedinvestmentlosses五、凈利潤（凈虧損以“一填列）Netprofit（-meansloss）力口：年初未分配利潤Add:Retainedprofits其他轉入Othertransfer-in六、可供分酉己的利潤Profitavailablefordistribution（-meansloss）減：提取法定盈余公積Less:Appropriationofstatutorysurplusreserves提取法定公益

14、金Appropriationofstatutorywelfarefund提取職工獎勵及福利基金Appropriationofstaffincentiveandwelfarefund提取儲備基金Appropriationofreservefund提取企業(yè)發(fā)展基金Appropriationofenterpriseexpansionfund利潤歸還投資Capitalredemption七、可供投資者分配的利潤Profitavailableforowners'distribution減:應付優(yōu)先股股利Less:Appropriationofpreferenceshare'sdivide

15、nd提取任意盈余公積Appropriationofdiscretionarysurplusreserve應付普通股股利Appropriationofordinaryshare'sdividend轉作資本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital）1、未分酉己利潤Retainedprofitafterappropriation系卜充資料：SupplementaryInformation:1. 出售、處置部門或被投資單位收益Gainsondisposalofoperatingdivisionsorinv

16、estments2. 自然災害發(fā)生損失Lossesfromnaturaldisaster3, 會計政策變更增力口(或減少)利潤總額Increase(decrease)inprofitduetochangesinaccountingpolicies4, 會計估計變更增力口(或減少)利潤總額Increase(decrease)inprofitduetochangesinaccountingestimates債務重組損失Lossesfromdebtrestructuring流量表編輯CashFlowStatement一、經營活動產生的現(xiàn)金流量：CashFlowfromOperatingActivit

17、ies:銷售商品、提供勞務收至V的現(xiàn)金Cashreceivedfromsalesofgoodsorrenderingservices收到的稅費返還Refundsoftaxes收至V的其他與經營活動有關的現(xiàn)金Cashreceivedrelatingtootheroperatingactivities現(xiàn)金流入小計Sub-totalofcashinflows購買商品、接受勞務支付的現(xiàn)金Cashpaidforgoodsorreceivingservices支付給職工以及為職工支付的現(xiàn)金Cashpaidtoandonbehalfofemployees支付的各項稅費Taxpayments支付的其他與經營活

18、動有關的現(xiàn)金Cashpaidrelatingtootheroperatingactivities現(xiàn)金流出小計Sub-totalofcashoutflows經營活動產生的現(xiàn)金流量凈額NetCashFlowfromOperatingActivities二、投資活動產生的現(xiàn)金流量：CashFlowfromInvestingActivities:收回投資所收至y的現(xiàn)金Cashreceivedfromdisposalofinvestments處置子公司和其他經營單位收到的現(xiàn)金Cashreceivedfromdisposalofsubsidiaryorotheroperatingbusinessunits

19、取得投資收益所收至V的現(xiàn)金Cashreceivedfrominvestmentsincome處置固定資產、無形資產和其他長期資產而收到的現(xiàn)金凈額Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets購買子公司所收至V的現(xiàn)金Cashreceivedbyacquisitionofsubsidiary收到的其他與投資活動有關的現(xiàn)金Cashreceivedrelatingtootherinvestingactivities現(xiàn)金流入小計Sub-totalofcashinflows購建固定資產、無形資

20、產和其他長期資產所支付的現(xiàn)金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投資所支付的現(xiàn)金Cashpaidtoacquireinvestments支付的其他與投資活動有關的現(xiàn)金Cashpaymentsrelatingtootherinvestingactivities現(xiàn)金流出小計Sub-totalofcashoutflows投資活動產生的現(xiàn)金流量凈額NetCashFlowfromInvestingActivities三、籌資活動產生的現(xiàn)金流量：CashFlowfromFinancingActivities

21、:吸收投資所收到的現(xiàn)金Cashreceivedbyinvestors借款所收至的現(xiàn)金Cashreceivedfromborrowings其中：從金融機構借款所收至的現(xiàn)金Include:Cashreceivedfromfinancialinstitutionborrowings收到的其他與籌資活動有關的現(xiàn)金Cashreceivedrelatingtootherfinancingactivities現(xiàn)金流入小計Sub-totalofcashinflows償還債務所支付的現(xiàn)金Repaymentsofborrowings其中：償還金融機構債務所支付的現(xiàn)金Include:Repaymentsoffina

22、ncialinstitutionborrowings分配股利、利潤和償付利息所支付的現(xiàn)金Dividendspaid,profitdistributedorinterestpaid支付的其他與籌資活動有關的現(xiàn)金Cashpaymentsrelatingtootherfinancingactivities現(xiàn)金流出小計Sub-totalofcashoutflows籌資活動產生的現(xiàn)金流量凈額NetCashFlowfromFinancingActivities四、匯率變動對現(xiàn)金的影響額EffectofForeignCurrencyTranslation五、現(xiàn)金及現(xiàn)金等價物凈增加額NetIncrease(D

23、ecrease)inCashandCashEquivalents現(xiàn)金流量附表：SupplementaryInformation:將凈利潤調節(jié)為經營活動的現(xiàn)金流量：ReconciliationofNetProfittoCashFlowfromOperatingActivities:凈利潤NetProfit力口：少數(shù)股東損益Add:Minorityinterest力口：計提的資產減值準備Impairmentlossesonassets固定資產折舊Depreciationoffixedassets無形資產攤銷Amortisationofintangibleassets長期待攤費用攤銷Amortisa

24、tionoflong-termdeferredexpenses待攤費用減少(減：增力口)Decrease(increase)indeferredexpenses預提費用增力口(減：減少)Increase(decrease)inaccruedexpenses處置固定資產、無形資產和其他長期資產的損失(減、收益)Losses(gains)ondisposaloffixedassets,intangibleassetsandotherlong-termassets固定資產報廢損失Lossesonwrite-offoffixedassets財務費用Financeexpense(income)投資損失(減、收益)Losses(gains)arisingfrominvestments遞延稅款