中英文財(cái)務(wù)報(bào)表對(duì)照

1、中英文財(cái)務(wù)報(bào)表對(duì)照摘自首席財(cái)務(wù)官 2008年12月11日一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 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二、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 rece

2、ivable due 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 Les

3、s: Bad debt 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 I

4、nventory已完工尚未結(jié)算款 Amount 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

5、investment委托貸款 Entrusted 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

6、of long-term investment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：

7、在建工程減值準(zhǔn)備 Less: Impairment 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 intangi

8、ble assets長(zhǎng)期待攤費(fèi)用 Long-term 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

9、 & Equity流動(dòng)負(fù)債 Current liability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

10、 Revenue一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term liability 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(zhuān)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 liabi

11、lity遞延稅項(xiàng) Deferred Tax遞延稅款貸項(xiàng) Deferred 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 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)投

12、資損失 Unrealised investment losses未分配利潤(rùn) Retained 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 三、利潤(rùn)及利潤(rùn)分配表 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

13、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 ( - 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: I

14、nvestment 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 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 Ot

15、her 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

16、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 owners distribution減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference shares 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 shares dividend轉(zhuǎn)作資本(或股本)的普通股股利 Transfer from o

17、rdinary shares dividend to paid in capital八、未分配利潤(rùn) Retained profit after 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

18、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 changes in accounting estimates5. 債務(wù)重組損失 Losses from debt restructuring 中英文對(duì)照利潤(rùn)表利潤(rùn)表 Income Statement 編制單位： 年 月Prepared by: Month: year:Monetary unit: RMB yuan項(xiàng)目行次本月數(shù)本年累計(jì)數(shù)ItemLine No Current monthCurrent year cumulative一、主營(yíng)業(yè)

19、務(wù)收1 Revenue from main operations減：主營(yíng)業(yè)各成本4Less ： Cost of main operations主營(yíng)業(yè)務(wù)稅金及附加5Taxes and surcharge for main operations二、主營(yíng)業(yè)務(wù)利潤(rùn) ( 虧損以“ - ”號(hào)填列 )10 Profit/Loss from main operations加：其他業(yè)務(wù)利潤(rùn) ( 虧損以“ - ”號(hào)填列 )11Add ： Profit/Loss from other operations減：營(yíng)業(yè)費(fèi)用14Less ： Operating expenses管理費(fèi)用15General and administrative expenses財(cái)務(wù)費(fèi)用16Financial expenses三、營(yíng)業(yè)利潤(rùn) ( 虧損以“ - ”號(hào)填列 )18 Operating profit/loss加：投資收益 ( 虧損以“ - ”號(hào)填列 )19Add ： Investment income/losses補(bǔ)貼收入22Revenue from subsidies營(yíng)業(yè)外收入23