會計英語 財務(wù)報表

資產(chǎn)負債表TheStatementofFinancialPosition資產(chǎn)Assets流動資產(chǎn)：CurentAssets貨幣資金cashandcashequivalents交易性金融資產(chǎn)tradablefinancialassets應(yīng)收票據(jù)notesreceivable應(yīng)收賬款accountsreceivable預(yù)付賬款prepayments應(yīng)收利息interestreceivable應(yīng)收股利dividendreceivables其他應(yīng)收款otherreceivables存貨inventories一年內(nèi)到期的非流動資產(chǎn)curentassetsfallingduewithinoneyear其他流動資產(chǎn)othercurrentassets流動資產(chǎn)合計Totalcurrentassets非流動資產(chǎn)：Non-currentAssets可供出售金融資產(chǎn)available-for-salefinancialassets持有至到期投資held-for-maturityinvestement長期應(yīng)收款long-termaccountreceivable長期股權(quán)投資long-termequityinvestemtns投資性房地產(chǎn)investmentproperty固定資產(chǎn)fixedasset在建工程long-termcontract工程物資materialheldforconstructionoffixedassets固定資產(chǎn)清理disposaloffixedassets無形資產(chǎn)intangibleassets商譽goodwill長期待攤費用long-termdeferredexpense遞延所得稅資產(chǎn)deferredincometaxassets其他非流動資產(chǎn)othernon-currentassets非流動資產(chǎn)合計Totalnon-currentasses資產(chǎn)總計TotalAssets負債和所有者權(quán)益LiabilitiesandOwners'Equity流動負債：CurrentLiabilities短期借款short-termborrowings交易性金融負債tradablefinancialliabilities應(yīng)付票據(jù)accruednotes應(yīng)付賬款accruedaccounts預(yù)收款項advancereceipts應(yīng)付職工薪酬accruedpayroll應(yīng)交稅費accruedtax應(yīng)付利息accruedinterest應(yīng)付股利accrueddividend其他應(yīng)付款otheraccruals一年內(nèi)到期的非流動負債currentliailitiesfallingduewithinoneyear其他流動負債othercurrentliabilities流動負債合計Totalofcurrentliabilities非流動負債：Non-currentLiabilities長期借款long-termloan應(yīng)付債券bondspayable長期應(yīng)付款long-termaccountspayable專項應(yīng)付款accountspayableforspecialisedterms預(yù)計負債provisionforliabilities遞延所得稅負債deferredincometaxliabilities其他非流動負債othernon-currentliabilities非流動負債合計Totalofnon-currentliabilities負債合計Totalofliabilities所有者權(quán)益：Owners'equity實收資本capital資本公積capitalreserve減：庫存股less:treasurystock盈余公積earningsreserve未分配利潤retainedearnings所有者權(quán)益總計Totalofowners'equity負債和所有者權(quán)益總計Totalofliabilitiesandowners'equity股本：Calledupsharecaptial股本溢價：Sharepremiumaccount股東權(quán)益：Shareholdersequityintotal少數(shù)股東權(quán)益：Minorityinterestinequity利潤表thestatementofcomprehensiveincome項目items一、營業(yè)收入Operatingrevenue減：營業(yè)成本Less:operatingcosts營業(yè)稅金及附加Operatingtax銷售費用Salesexpense管理費用Administrativeexpense財務(wù)費用Financialexpense資產(chǎn)減值準備Lossofimpairmentofassets加：公允價值變動收益Plus:returnonfairvalueadjustment投資收益Investmentincome二：營業(yè)利潤Operatingprofit加：營業(yè)外收入Plus:non-operatingrevenue減：營業(yè)外支出Less:non-operatingcosts三、利潤總額Profitbeforetax減：所得稅費用Less:tax四、凈利潤Netprofit五、每股收益Earningspershare（一）基本每股收益Basicearningspershare（二）稀釋每股收益Dilutedearningspershare現(xiàn)金流量表CashFlowsStatementCashFlowsfromOperating經(jīng)營活動產(chǎn)生的現(xiàn)金流量Cashreceivedfromsalesofgoodsorrenderingservice銷售商品、提供勞務(wù)收到的現(xiàn)金returningoftaxations收到的稅費返還othercashreceivedrelatingtooperatingactivities收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金Sub-totalofcashinflows現(xiàn)金流入小計cashpaidforgoodsandservice購買商品、接受勞務(wù)支付的現(xiàn)金cashpaidtoandonbehalfofemployees支付給職工以及為職工支付的現(xiàn)金taxespaid支付的各項稅費othercashpaidrelatingtooperatingactivities支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金Sub-totalofcashoutflows現(xiàn)金流出小計Netcashflowsfromoperatingactivities經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈值Cashflowsfrominvestingactivities投資活動產(chǎn)生的現(xiàn)金流量proccedsfromsalesofnon-dealingsecurities收回投資所收到的現(xiàn)金（銷售非交易性債券收到的現(xiàn)金）Dividendsreceived取得投資收益所收到的現(xiàn)金（應(yīng)收股利）proceedsfromthedisposaloffixedassets,intangibleassetsandotherassets處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所收到的現(xiàn)金otherproceedingrelatingtoinvestingactivities收到的其他與投資活動有關(guān)的現(xiàn)金Sub-totalofcashinflows現(xiàn)金流入小計Cashpaidtoacquirefixedassets,intangibleassetsandotherassets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cashpaidtoacquireinvestment投資所支付的現(xiàn)金othercashpaidrelatingtoinvestmentactivities支付的其他與投資活動有關(guān)的現(xiàn)金Sub-totalofcashoutflows現(xiàn)金流出小計Netcashflowsfrominvestingactivities投資活動產(chǎn)生的現(xiàn)金流量凈值Cashflowsfromfinancingactivities籌資活動產(chǎn)生的現(xiàn)金流量Proceedsfromissuingshares吸收投資所收到的現(xiàn)金Proceedsfromborrowings借款所收到的現(xiàn)金otherproceedingrelatingtofinancingactivities收到的其他與籌資活動有關(guān)的現(xiàn)金Sub-totalofcashinflows現(xiàn)金流入小計cashpaymentsofdebt償還債務(wù)所支付的現(xiàn)金Cashpaymentsofdividentsandprofits,interestexpense分配股利、利潤或償付利息所支付的現(xiàn)金Otherpaymentsrelatingtofinancingactivities支付的其他與