財務報表中英文對照版

資產負債表,,,,,,,

balancesheet,,,,,,,

編制單位：,,,會計期間,,財會年企01表,Financeandaccounting01table,

Preparationunit:,,,fiscalperiod,,金額單位：人民幣元,Amountunit:RMByuan,

資產,Assent,期末余額,年初余額,負債和所有者權益（或股東權益）,LiabilitiesandOwner'sEquity(Shareholder'sEquity),期末余額,年初余額

,,endingbalance,Beginningbalance,,,endingbalance,Beginningbalance

流動資產：,currentassets：,,,流動負債：,currentliabilities,,

貨幣資金,cash,,,短期借款,short-termloan,,

△結算備付金,Settlementreservefund,,,△向中央銀行借款,BorrowingfromtheCentralBank,,

△拆出資金,LendingstoBanksandOtherFinancialInstitutions,,,△吸收存款及同業(yè)存放,Absorptionofdepositsandinterbankdeposits,,

交易性金融資產,financialassetsheldfortrading,,,△拆入資金,Loansfromotherbanks,,

應收票據,billreceivables,,,交易性金融負債,financialliabilitiesheldfortrading,,

應收賬款,accountreceivables,,,應付票據,billspayable,,

預付款項,prepayments,,,應付賬款,accountspayable,,

△應收保費,receivablepremium,,,預收款項,accountreceivedinadvance,,

△應收分保賬款,accountsreceivablereinsurance,,,△賣出回購金融資產款,FinancialAssetsSoldforRepurchase,,

△應收分保合同準備金,Reinsurancecontractreserve,,,△應付手續(xù)費及傭金,Handlingfeeandcommission,,

應收利息,interestreceivables,,,應付職工薪酬,employeebenefitspayable,,

應收股利,dividendreceivables,,,其中：應付工資,Amongthem:wagespayable,,

其他應收款,otheraccountreceivables,,,應付福利費,welfarepayable,,

△買入返售金融資產,Buyingbackthesaleoffinancialassets,,,其中：職工獎勵及福利基金,Amongthem:Employeebonusandwelfarefund,,

存貨,inventories,,,應交稅費,taxespayable,,

其中：原材料,Amongthem:rawmaterials,,,其中：應交稅金,Amongthem:thetaxshouldbepaid,,

庫存商品(產成品),Inventoryofgoods(finishedproduct),,,應付利息,interestpayable,,

一年內到期的非流動資產,non-currentassetsduswithinoneyear,,,應付股利,dividendpayable,,

其他流動資產,othercurrentassets,,,其他應付款,otheraccountpayable,,

流動資產合計,totalcurrentassets,,,△應付分保賬款,Accountspayablereinsurance,,

非流動資產：,non-currentassets,,,△保險合同準備金,reservefundforinsurancecontracts,,

△發(fā)放貸款及墊款,Loansandadvances,,,△代理買賣證券款,Actingsaleofsecurities,,

可供出售金融資產,available-for-salefinancialassets,,,△代理承銷證券款,Actingunderwritingsecurities,,

持有至到期投資,held-to-maturityinvestments,,,一年內到期的非流動負債,non-currentliabilitiesduswithinoneyear,,

長期應收款,long-termreceivables,,,其他流動負債,othercurrentlianilities,,

長期股權投資,long-termequityreceivables,,,流動負債合計,totalcurrentliabilities,,

投資性房地產,invenstmentpropenrty,,,非流動負債：,non-currentliabilities,,

固定資產原價,originalvalueoffixedassets,,,長期借款,long-termloan,,

減：累計折舊,less:accumulateddepreciation,,,應付債券,bondpayable,,

固定資產凈值,fixedassets-netvalue,,,長期應付款,long-termaccountpayable,,

減：固定資產減值準備,less:provisionforimpairmentoffixedassets,,,專項應付款,specificaccountpayable,,

固定資產凈額,netfixedassets,,,預計負債,estimatedliability,,

在建工程,constructioninprocess,,,遞延收益,deferredincome,,

工程物資,engineermaterials,,,遞延所得稅負債,deferredtaxliabilities,,

固定資產清理,disposaloffixedassents,,,其他非流動負債,othernon-currentliabilities,,

生產性生物資產,productivebiologicalassets,,,其中：特準儲備基金,Amongthem:Specialreservefund,,

油氣資產,oilandgasassets,,,非流動負債合計,totalnon-currentliabilities,,

無形資產,intangibleassets,,,負債合計,totalliabilities,,

開發(fā)支出,R&Dexpenses,,,所有者權益（或股東權益）：,owner'sequity(orshareholderequity),,

商譽,goodwill,,,實收資本（股本）,paid-incapital(sharecapital),,

長期待攤費用,long-termdeferredexpenses,,,國有資本,governmentcapital,,

遞延所得稅資產,deferredtaxassets,,,其中：國有法人資本,Amongthem:stateownedlegalpersoncapital,,

其他非流動資產,othernon-currentassets,,,集體資本,Collectivecapital,,

其中：特準儲備物資,Amongthem:characteredmaterialreserve,,,私營資本,Privatecapital,,

非流動資產合計,totalnon-currentassets,,,其中：個人資本,Amongthem:personalcapital,,

,,,,外商資本,Foreigncapital,,

,,,,減：已歸還投資,Less:thereturnofinvestment,,

,,,,實收資本（或股本）凈額,netpaid-incapital(sharecapital),,

,,,,資本公積,capitalreserve,,

,,,,減：庫存股,less:treasuryshare,,

,,,,專項儲備,Specialreserve,,

,,,,盈余公積,surplusreserve,,

,,,,其中：法定公積金,Amongthem:statutoryprovidentfund,,

,,,,任意公積金,Arbitraryaccumulationfund,,

,,,,△一般風險準備,Generalriskpreparation,,

,,,,未分配利潤,undistributedprofit(orretainedearnings),,

,,,,外幣報表折算差額,Translationdifferenceofforeigncurrencystatement,,

,,,,歸屬于母公司所有者權益合計,Attributabletotheowners'