財務(wù)報表英文翻譯大全含資產(chǎn)負(fù)債表、現(xiàn)金流量表、利潤表等等

.PAGE19/NUMPAGES19資產(chǎn)負(fù)債表BalanceSheet編制單位: ______年______月________日單位:元Preparedby:Month:_______Date:_______YearMonetaryunit:_______資產(chǎn)Assets行次LineNo.年初數(shù)Beg.balance期末數(shù)End.balance負(fù)債和所有者權(quán)益<或股東權(quán)益>Liabilities&Owners’<Stockholders’>equity行次LineNo.年初數(shù)Beg.balance期末數(shù)End.balance流動資產(chǎn):Currentassets流動負(fù)債Currentliabilities貨幣資金Monetaryfunds短期借款Short-termloans短期投資Short-terminvestment應(yīng)付票據(jù)Notespayable應(yīng)收票據(jù)Notesreceivable應(yīng)付賬款A(yù)ccountspayable應(yīng)收股利Dividendreceivable預(yù)收賬款A(yù)dvancesfromcustomers應(yīng)收利息Interestreceivable應(yīng)付工資Accruedpayroll應(yīng)收賬款A(yù)ccountsreceivable應(yīng)付福利費Welfareexpensespayable其他應(yīng)收款Otherreceivable應(yīng)付股利Dividendpayable預(yù)付賬款A(yù)dvancestosuppliers應(yīng)交稅金Taxespayable應(yīng)收補(bǔ)貼款Subsidiesreceivable其他應(yīng)交款Otherpayables存貨Inventories其他應(yīng)付款Otheramountspayable待攤費用Prepaidexpenses預(yù)提費用Accruedexpenses一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinayear預(yù)計負(fù)債Estimatedliabilities其他流動資產(chǎn)Othercurrentassets一年內(nèi)到期的長期負(fù)債Long-termliabilitiesduewithinayear流動資產(chǎn)合計Sub-totalofcurrentassets其他流動負(fù)債Othercurrentliabilities長期投資:Long-terminvestments:長期股權(quán)投資Long-termequityinvestment流動負(fù)債合計Sub-totalofcurrentliabilities長期債權(quán)投資Long-termdebtinvestment長期負(fù)債：Long-termliabilities長期投資合計Sub-totaloflongterminvestment長期借款Long-termborrowings固定資產(chǎn):Fixedassets:應(yīng)付債券Bondspayable固定資產(chǎn)原價Fixedassets-cost長期應(yīng)付款Long-termpayables減:累計折舊Less:Accumulateddepreciation專項應(yīng)付款Specialpayables固定資產(chǎn)凈值Fixedassets-NBV其他長期負(fù)債Otherlong-termliabilities減:固定資產(chǎn)減值準(zhǔn)備Less:Provisionforimpairmentoffixedassets長期負(fù)債合計Sub-totaloflong-termliabilities固定資產(chǎn)凈額Fixedassets-net遞延稅項Deferredtaxes工程物資Constructionmaterials遞延稅款貸項Deferredtaxcredit在建工程Constructioninprogress負(fù)債合計Totalliabilities固定資產(chǎn)清理Disposaloffixedassets固定資產(chǎn)合計Sub-totaloffixedassets所有者權(quán)益〔或股東權(quán)益Owner’s<Stockholders’>equity無形資產(chǎn)及其他資產(chǎn)Intangibleandotherassets實收資本〔或股本Paid-incapital<orstock>無形資產(chǎn)Intangibleassets減：已歸還投資Less:Investmentreturned長期待攤資產(chǎn)Long-termprepayment實收資本〔或股本凈額Paid-incapital<orstock>-net其他長期資產(chǎn)Otherlong-termassets資本公積Capitalsurplus無形資產(chǎn)及其他資產(chǎn)合計Sub-totalofintangibleandotherassets贏余公積Surplusreserve其中：法定公益金Including:Statutorypublicwelfarefund遞延稅項:Deferredtaxes:未分配利潤Undistributedprofit遞延稅款借項Deferredtaxdebit所有者權(quán)益〔或股東權(quán)益合計Totalowner’s<stockholders’>equity資產(chǎn)總計Totalassets負(fù)債和所有者權(quán)益〔或股東權(quán)益合計Totalliabilities&owner’s<stockholders’>equity.利潤表IncomeStatement編制單位：______年______月________日單位:元Preparedby:Month:_______Date:_______YearMonetaryunit:RMBYuan項目Item行次LineNo.本月數(shù)Currentmonth本年累計數(shù)Currentyearaccumulative一、主營業(yè)務(wù)收入I.Revenuefrommainoperations減：主營業(yè)務(wù)成本Less:Costofmainoperations主營業(yè)務(wù)稅金及附加Taxesandsurchargesformainoperations二、主營業(yè)務(wù)利潤〔虧損以"-"填列II.Profit/Lossfrommainoperations加：其他業(yè)務(wù)利潤〔虧損以"-"填列Add:Profit/Lossfromotheroperations減：營業(yè)費用Less:Operatingexpenses管理費用Generalandadministrativeexpenses財務(wù)費用Financialexpenses三、營業(yè)利潤〔虧損以"-"填列III.Operatingprofit/loss加：投資收益〔虧損以"-"填列Add:Investmentincome/losses補(bǔ)貼收入Revenuefromsubsidies營業(yè)外收入Non-operatingrevenue減：營業(yè)外支出Less:Non-operatingexpenditures四、利潤總額〔虧損以"-"填列IV.Income/Lossbeforetax減：所得稅Less:Incometax五、凈利潤〔虧損以"-"填列V.Netincome/loss補(bǔ)充資料Supplementaryinformation:項目Item本年累計數(shù)Currentyearcumulative上年實際數(shù)Prioryearactual出售、處理部門或被投資單位所得收益Gainonsaleanddisposalofadepartmentoraninvestedenterprise2.自然災(zāi)害發(fā)生的損失Lossesarisingfromnaturaldisasters3.會計政策變更增加〔或減少利潤總額Increase/decreaseinincomebeforetaxduetoachangeinaccountingpolicy4.會計估計變更增加〔或減少利潤總額Increase/decreaseinincomebeforetaxduetoachangeinaccountingestimate5.債務(wù)重組損失Lossesarisingfromdebtrestructurings6.其他Others現(xiàn)金流量表CashFlowStatement編制單位：年度單位:元Preparedby:Period:_________Monetaryunit:RMBYuan項目Item行次LineNo.金額Amount一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量I.Cashflowsfromoperatingactivities銷售產(chǎn)品、提供勞務(wù)收到的現(xiàn)金Cashreceivedfromthesaleofgoodsordofservices收到的稅費返還Refundsoftaxes收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金Othercashreceiptsrelatingtooperatingactivities現(xiàn)金流入小計Sub-totalofcashinflows購買商品、接受勞務(wù)支付的現(xiàn)金Cashpaidforgoodsandservices支付給職工及為職工支付的現(xiàn)金Cashpaidtoandonbehalfofemployees支付的各項稅費Paymentsofalltypesoftaxes支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金Othercashpaymentsrelatingtooperatingactivities現(xiàn)金流出小計Sub-totalofcashoutflows經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Netcashflowsfromoperatingactivities二、投資活動產(chǎn)生的現(xiàn)金流量II.Cashflowsfrominvestingactivities收回投資所收到的現(xiàn)金Cashreceivedfromreturnofinvestments取得投資收益所收到的現(xiàn)金Cashreceivedfromreturnoninvestment處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所收回的現(xiàn)金凈額Netcashreceivedfromthesaleoffixedassets,intangibleassetsandotherlong-termassets收到的其他與投資活動有關(guān)的現(xiàn)金Othercashreceiptsrelatingtoinvestingactivities現(xiàn)金流入小計Sub-totalofcashinflows購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)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(guān)的現(xiàn)金Othercashpaymentrelatingtoinvestingactivities現(xiàn)金流出小計Sub-totalofcashoutflows投資活動產(chǎn)生的現(xiàn)金流量凈額Netcashflowsfrominvestingactivities三、籌資活動產(chǎn)生的現(xiàn)金流量：III.Cashflowsfromfinancingactivities:吸收投資所收到的現(xiàn)金Cashreceivedfrominvestmentbyothers借款所收到的現(xiàn)金Cashreceivedfromborrowings收到的其他與籌資活動有關(guān)的現(xiàn)金Othercashreceiptsrelatingtofinancingactivities現(xiàn)金流入小計Sub-totalofcashinflows償還債務(wù)所支付的現(xiàn)金Cashpaymentofamountsborrowed分配股利、利潤或償付利息所支付的現(xiàn)金Cashpaidfordistributionofdividendsorprofitsandforinterestexpense支付的其他與籌資活動有關(guān)的現(xiàn)金Othercashpaymentsrelatingtofinancingactivities現(xiàn)金流出小計Sub-totalofcashoutflows籌資活動產(chǎn)生的現(xiàn)金流量凈額Netcashflowfinancingactivities四、匯率變動對現(xiàn)金的影響IV.Effectofchangesinforeignexchangerateoncash五、現(xiàn)金及現(xiàn)金等價物凈增加額V.Netincreaseincashandcashequivalents補(bǔ)充資料SupplementaryInformation行次LineNo.金額Amount1.將凈利潤調(diào)節(jié)為經(jīng)營活動現(xiàn)金流量：Reconciliationofnetincometocashflowsfromoperatingactivities凈利潤Netincome加：計提的資產(chǎn)減值準(zhǔn)備Add:Provisionforimpairmentofassets固定資產(chǎn)折舊Depreciationoffixedassets無形資產(chǎn)攤銷Amortizationofintangibleassets長期待攤費用攤銷Amortizationoflong-termprepayment待攤費用減少〔減：增加Decreaseinprepaidexpense<ordeduct:increase>預(yù)提費用增加〔減：減少Increaseofaccruedexpenses<ordeduct:decrease>處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失〔減：收益Lossesondisposaloffixedassets,intangibleassetsandotherlong-termassets<ordeduct:gains>固定資產(chǎn)報廢損失Lossesonscrappingoffixedassets財務(wù)費用Financialexpenses投資損失〔減：收益Investmentslosses<ordeduct:gains>遞延稅款貸項〔減：借項Deferredtaxcredit<ordeduct:debit>存貨的減少〔減：增加Decreaseininventories<ordeduct:increase>經(jīng)營性應(yīng)收項目的減少〔減：增加Decreaseinoperatingpayables<ordeduct:increase>經(jīng)營性應(yīng)收項目的增加〔減：減少Increaseinoperatingpayables<ordeduct:decrease>其他Other經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Netcashflowsfromoperatingactivities2.不涉及現(xiàn)金收支的投資和籌資活動Investingandfinancingactivitiesthatdonotinvolvecashreceiptsandpayments債務(wù)轉(zhuǎn)化為資本Conversionofdebtintocapital一年內(nèi)到期的可轉(zhuǎn)換公司債券Convertiblebondstobeexpiredwithinoneyear融資租入固定資產(chǎn)Fixedassetsunderfinancelease3.現(xiàn)金及現(xiàn)金等價物凈增加情況：Netincreaseincashandcanequivalents現(xiàn)金的期末余額Cashatendofperiod減：現(xiàn)金的期初余額Less:Cashatthebeginningoftheperiod加：現(xiàn)金等價物的期末余額Plus:Cashequivalentsattheendoftheperiod減：現(xiàn)金等價物的期初余額Less:Cashequivalentsatthebeginningoftheperiod現(xiàn)金及現(xiàn)金等價物凈增加額Netincreaseincashandcashequivalents資產(chǎn)減值準(zhǔn)備明細(xì)表StatementofProvisionforImpairmentofAssets編制單位：年度單位:元Preparedby:Period:_________Monetaryunit:RMBYuan項目Item年初余額Beginningbalance本年增加數(shù)Increaseforcurrentyear本年轉(zhuǎn)回數(shù)Reversalforcurrentyear年末余額Endingbalance壞賬準(zhǔn)備合計I.Totalamountsofbaddebtsprovided其中：應(yīng)收賬款I(lǐng)ncluding:Accountsreceivable其他應(yīng)收款Otherreceivables短期投資跌價準(zhǔn)備合計II.Totalamountsofshort-terminvestmentswrite-downprovided其中：股票投資Including:Stockinvestment債券投資Bondinvestment存貨跌價準(zhǔn)備合計Ⅲ.Totalamountsofinventorywritten-downprovided其中：庫存商品Including:Goodsonhand原材料Rawmaterials長期投資減值準(zhǔn)備合計Ⅳ.Totalamountsprovidedforimpairmentoflong-terminvestments其中：長期股權(quán)投資Including:Long-termequityinvestment長期債權(quán)投資Long-termdebtinvestment固定資產(chǎn)減值準(zhǔn)備合計Ⅴ.Totalamountsprovidedforimpairmentoffixedassets其中：房屋、建筑物Including:Buildingsandstructures機(jī)器設(shè)備Equipmentandmachinery無形資產(chǎn)減值準(zhǔn)備Ⅵ.Provisionforimpairmentofintangibleassets其中：專利權(quán)Including:Patent商標(biāo)權(quán)Trademarks在建工程減值準(zhǔn)備Ⅶ.Provisionforimpairmentofconstructioninprogress委托貸款減值準(zhǔn)備Ⅷ.Provisionforimpairmentofdesignatedloanreceivable注：根據(jù)財會[2003]10號文件規(guī)定,此表已變動,請參見第404-407頁。Note:ThisstatementhasbeenrevisedaccordingtoCaiKuai[2003]No.10bytheMinistryofFinance.Pleaserefertopage404to407fordetails.所有者權(quán)益〔或股東權(quán)益增減變動表StatementofChangesinOwner’s<Stockholder’s>Equity編制單位：年度單位:元Preparedby:Period:_________Monetaryunit:RMBYuan項目Item行次LineNo.本年數(shù)Currentyear上年數(shù)Prioryear實收資本〔或股本：I.Paid-incapital<orstock>年初余額Beginningbalance1本年增加數(shù)Increaseinthecurrentyear2其中：資本公積轉(zhuǎn)入Including:Transfer-infromcapitalsurplus3贏余公積轉(zhuǎn)入Transfer-infromsurplusreserve4利潤分配轉(zhuǎn)入Transfer-infromdistributionofprofit5新增資本〔或股本Additionalcapital<orstock>6本年減少數(shù)Decreaseinthecurrentyear10年末余額Endingbalance15資本公積：Ⅱ.Capitalsurplus:年初余額Beginningbalance16本年增加數(shù)Increaseinthecurrentyear17其中：資本〔或股本溢價Including:Premiumoncapital<orstock>18接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Reserveofdonatednon-cashassets19接受現(xiàn)金捐贈Receiptofcashdonation20股權(quán)投資準(zhǔn)備Equityinvestmentreserve21撥款轉(zhuǎn)入Transfer-infromgovernmentappropriations22外幣資本折算差額Foreigncurrencycapitaltranslationdifference23其他資本公積Othercapitalsurplus30本年減少數(shù)Decreaseinthecurrentyear40其中：轉(zhuǎn)增資本〔或股本Including:Conversionintocapital<orstock>41年末余額Endingbalance45法定和任意贏余公積：Ⅲ.Statutoryanddiscretionarysurplusreserves年初余額Beginningbalance46本年增加數(shù)Increaseinthecurrentyear47其中：從凈利潤中提取數(shù)Including:Amountappropriatedfromnetincome48其中：法定盈余公積Including:Statutorysurplusreserve49任意盈余公積Discretionarysurplusreserve50儲備基金Reservefund51企業(yè)發(fā)展基金Enterpriseexpansionfund52法定公益金轉(zhuǎn)入數(shù)Transfer-infromstatutorypublicwelfarefund53本年減少數(shù)Decreaseinthecurrentyear54其中：彌補(bǔ)虧損Including:Recoveryoflosses55轉(zhuǎn)增資本〔或股本Conversionintocapital<orstock>56分派現(xiàn)金股利或利潤Distributionofcashdividendorprofit57分派股票股利Distributionofstockdividend58年末余額Endingbalance62其中：法定盈余公積Including:Statutorysurplusreserve63儲備基金Reservefund64企業(yè)發(fā)展基金Enterpriseexpansionfund65法定公益金：Ⅳ.Statutorypublicwelfarefund:年初余額Beginningbalance66本年增加數(shù)Increaseinthecurrentyear67其中：從凈利潤中提取數(shù)Including:Amountappropriatedfromnetincome68本年減少數(shù)Decreaseinthecurrentyear70其中：集體福利支出Including:Collectivewelfareexpenditure71年末余額Endingbalance75未分配里：Ⅴ.Undistributedprofit:年初未分配利潤Undistributedprofitatthebeginningoftheyear76本年凈利潤〔凈虧損以"–"號填列Netincome<orlosses>fortheyear77本年利潤分配Profitdistributionfortheyear78年末未分配利潤〔未彌補(bǔ)虧損以"–"號填列Undistributedprofit/lossesatendoftheyear80應(yīng)交增值稅明細(xì)表VATPayableMovementTable編制單位：年度單位:元Preparedby:Period:_________Monetaryunit:RMBYuan項目Item行次LineNo.本月數(shù)Currentmonth本年累計數(shù)Currentyearcumulative應(yīng)交增值稅I.Value-addedtaxpayable:1.年初未抵扣數(shù)〔以"–"號填列Amountnotdeductedatthebeginningoftheyear1×2.銷項稅額OutputVAT2出口退稅Refundofexportduty3進(jìn)項稅額轉(zhuǎn)出Transfer-outofinputVAT4轉(zhuǎn)出多交增值稅Transfer-outofoverpaidVAT5673.進(jìn)項稅額InputVAT8已交稅金Taxespaid9減免稅款VATdeductionsandexemptions10出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdutydeductiblefromtaxespayableondomesticsales11轉(zhuǎn)出未交增值稅Transfer-outofunpaidVAT1213144.期末未抵扣數(shù)〔以"–"號填列Amountnotdeductedattheendoftheyear15×未交增值稅Ⅱ.UnpaidVAT1.年初未交數(shù)〔多交數(shù)以"–"號填列Amountnotpaidatthebeginningoftheyear16×2.本期轉(zhuǎn)入數(shù)〔多交數(shù)以"–"號填列Transfer-inforthecurrentperiod173.本期已交數(shù)Amountpaidinthecurrentperiod184.期末未交數(shù)〔多交數(shù)以"–"號填列Amountnotpaidattheendoftheyear20×.利潤分配表StatementofProfitDistribution編制單位：年度單位:元Preparedby:Period:_________Monetaryunit:RMBYuan項目Item行次LineNo.本年實際Currentyearactual上年實際Prioryearactual凈利潤I.Netincome1加：年初未分配利潤Add:Undistributedprofitatthebeginningoftheyear2其他轉(zhuǎn)入Othertransfer-ins4可供分配的利潤Ⅱ.Profittobedistributed8減：提取法定盈余公積Less:Appropriationofstatutorysurplusreserve9提取法定公益金Appropriationofstatutorypublicwelfarefund10提取職工獎勵及福利基金Appropriationofemployeewelfareandbonusfund11提取儲備基金Appropriationofreservefund12提取企業(yè)發(fā)展基金Appropriationofenterpriseexpansionfund13利潤歸還投資Profitcapitalizedonreturnofinvestment14可供投資者分配的利潤Ⅲ.Profittobedistributedtoinvestor16減：應(yīng)付優(yōu)先股股利Less:Dividendpayableonpreferredstock17提取任意盈余公積Appropriationofdiscretionarysurplusreserve18應(yīng)付普通股股利Dividendpayableoncommonstock19轉(zhuǎn)作資本〔或股本的普通股股利Commonstockdividendconvertedintocapital<stock>20未分配利潤Ⅳ.Undistributedprofit25.分部報表〔業(yè)務(wù)分部BusinessSegmentStatement編制單位：年度單位:元Preparedby:Period:_____Monetaryunit:RMBYuan項目Itemxx業(yè)務(wù)BusinessAxx業(yè)務(wù)BusinessBxx業(yè)務(wù)BusinessC…………其他業(yè)務(wù)Otherbusinesses抵消Write-off未分配項目Undistributeditems合計Total本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear營業(yè)收入合計I.Totaloperatingrevenues其中：對外營業(yè)收入Including:Revenuefromexternalsales分部間營業(yè)收入Revenuefrominter-segmentsales銷售成本合計Ⅱ.Totalcostsofsales其中：對外銷售成本Including:Costofexternalsales分部間銷售成本Costofinter-segmentsales期間費用合計Ⅲ.Totalperiodexpenses營業(yè)利潤合計Ⅳ.Totaloperatingprofit資產(chǎn)總額Ⅴ.Totalassets負(fù)債總額Ⅵ.Totalliabilities.分部報表〔地區(qū)分部GeographicalSegmentStatement編制單位：年度單位:元Preparedby:Period:_____Monetaryunit:RMBYuan項目Itemxx地區(qū)RegionAxx地區(qū)RegionBxx地區(qū)Region