財務報表中英文對照翻譯模板

財務報表中英文對照翻譯1.資產(chǎn)負債表BalanceSheet項目ITEM貨幣資金Cash短期投資Shortterminvestments應收票據(jù)Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收帳款Accountsreceivable其他應收款Otherreceivables預付帳款Accountsprepaid期貨保證金Futureguarantee應收補貼款Allowancereceivable應收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品(庫存商品)Finishedgoods待攤費用Prepaidanddeferredexpenses待處理流動資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長期債權投資Long-termdebentureinvestmentfallingdueinayear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計Totalcurrentassets長期投資：Long-terminvestment：其中:長期股權投資Includinglongtermequityinvestment長期債權投資Longtermsecuritiesinvestment*合并價差Incorporatingpricedifference長期投資合計Totallong-terminvestment固定資產(chǎn)原價Fixedassets-cost減：累計折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地使用權Includinganduserights遞延資產(chǎn)（長期待攤費用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長期資產(chǎn)Otherlongtermassets其中:特準儲備物資Amongit:Speciallyapprovedreservingmaterials無形及其他資產(chǎn)合計Totalintangibleassetsandotherassets遞延稅款借項Deferredassetsdebits資產(chǎn)總計TotalAssets資產(chǎn)負債表(續(xù)表)BalanceSheet項目ITEM短期借款Short-termloans應付票款Notespayable應付帳款Accountspayab1e預收帳款Advancesfromcustomers應付工資Accruedpayroll應付福利費Welfarepayable應付利潤(股利)Profitspayable應交稅金Taxespayable其他應交款Otherpayabletogovernment其他應付款Othercreditors預提費用Provisionforexpenses預計負債Accruedliabilities一年內(nèi)到期的長期負債Longtermliabilitiesduewithinoneyear其他流動負債Othercurrentliabilities流動負債合計Totalcurrentliabilities長期借款Long-termloanspayable應付債券Bondspayable長期應付款long-termaccountspayable專項應付款Specialaccountspayable其他長期負債Otherlong-termliabilities其中:特準儲備資金Including:Specialreservefund長期負債合計Totallongtermliabilities遞延稅款貸項Deferredtaxationcredit負債合計Totalliabilities*少數(shù)股東權益Minorityinterests實收資本(股本)SubscribedCapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson"scapital其中:國有法人資本Including:State-ownedlegalperson"scapital集體法人資本Collectivelegalperson"scapital個人資本Personalcapital外商資本Foreignbusinessmen"scapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefund補充流動資本Supplermentarycurrentcapital*未確認的投資損失（以“-”號填列）Unaffirmedinvestmentloss未分配利潤Retainedearnings外幣報表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權益合計Totalshareholder"sequity負債及所有者權益總計TotalLiabilities&Equity2.利潤表INCOMESTATEMENT項目ITEMS產(chǎn)品銷售收入SalesofproductsIncluding：Exportsales減：銷售折扣與折讓Less：Salesdiscountandallowances產(chǎn)品銷售凈額Netsalesofproducts減：產(chǎn)品銷售稅金Less：Salestax產(chǎn)品銷售成本Costofsales其中：出口產(chǎn)品銷售成本Including：Costofexportsales產(chǎn)品銷售毛利Grossprofitonsales減：銷售費用Less：Sellingexpenses管理費用Generalandadministrativeexpenses財務費用Financialexpenses其中：利息支出(減利息收入)Including：Interestexpenses(minusinterestihcome)匯兌損失(減匯兌收益)Exchangelosses(minusexchangegains)產(chǎn)品銷售利潤Profitonsales加：其他業(yè)務利潤Add：profitfromotheroperations營業(yè)利潤Operatingprofit加：投資收益Add：Incomeoninvestment加：營業(yè)外收入Add：Non-operatingincome減：營業(yè)外支出Less：Non-operatingexpenses加：以前年度損益調(diào)整Add：adjustmentoflossandgainforpreviousyears利潤總額Totalprofit減：所得稅Less：Incometax凈利潤Netprofit3.現(xiàn)金流量表CashFlowsStatement項目Items1.cash流量從經(jīng)營活動：1.CashFlowsfromOperatingActivities:01）所收到的現(xiàn)金從銷售貨物或提供勞務01)Cashreceivedfromsalesofgoodsorrenderingofservices02）收到的租金02)Rentalreceived增值稅銷售額收到退款的價值

Valueaddedtaxonsalesreceivedandrefundsofvalue03）增值稅繳納03)addedtaxpaid04）退回的其他稅收和征費以外的增值稅04)Refundofothertaxesandlevyotherthanvalueaddedtax07）其他現(xiàn)金收到有關經(jīng)營活動07)Othercashreceivedrelatingtooperatingactivities08）分，總現(xiàn)金流入量08)Sub-totalofcashinflows09）用現(xiàn)金支付的商品和服務09)Cashpaidforgoodsandservices10）用現(xiàn)金支付經(jīng)營租賃10)Cashpaidforoperatingleases11）用現(xiàn)金支付，并代表員工11)Cashpaidtoandonbehalfofemployees12）增值稅購貨支付12)Valueaddedtaxonpurchasespaid13）所得稅的繳納13)Incometaxpaid14）支付的稅款以外的增值稅和所得稅14)Taxespaidotherthanvalueaddedtaxandincometax17）其他現(xiàn)金支付有關的經(jīng)營活動17)Othercashpaidrelatingtooperatingactivities18）分，總的現(xiàn)金流出18)Sub-totalofcashoutflows19）凈經(jīng)營活動的現(xiàn)金流量19)Netcashflowsfromoperatingactivities2.cash流向與投資活動：2.CashFlowsfromInvestingActivities:20）所收到的現(xiàn)金收回投資20)Cashreceivedfromreturnofinvestments21）所收到的現(xiàn)金從分配股利，利潤21)Cashreceivedfromdistributionofdividendsorprofits22）所收到的現(xiàn)金從國債利息收入22)Cashreceivedfrombondinterestincome現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn)Netcashreceivedfromdisposaloffixedassets,intangible23）資產(chǎn)和其他長期資產(chǎn)23)assetsandotherlong-termassets26）其他收到的現(xiàn)金與投資活動26)Othercashreceivedrelatingtoinvestingactivities27）小計的現(xiàn)金流入量27)Sub-totalofcashinflows用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn)Cashpaidtoacquirefixedassets,intangibleassets28）和其他長期資產(chǎn)28)andotherlong-termassets29）用現(xiàn)金支付，以獲取股權投資29)Cashpaidtoacquireequityinvestments30）用現(xiàn)金支付收購債權投資30)Cashpaidtoacquiredebtinvestments33）其他現(xiàn)金支付的有關投資活動33)Othercashpaidrelatingtoinvestingactivities34）分，總的現(xiàn)金流出34)Sub-totalofcashoutflows35）的凈現(xiàn)金流量，投資活動產(chǎn)生35)Netcashflowsfrominvestingactivities3.cash流量籌資活動：3.CashFlowsfromFinancingActivities:36）的收益，從發(fā)行股票36)Proceedsfromissuingshares37）的收益，由發(fā)行債券37)Proceedsfromissuingbonds38）的收益，由借款38)Proceedsfromborrowings41）其他收益有關的融資活動41)Otherproceedsrelatingtofinancingactivities42），小計的現(xiàn)金流入量42)Sub-totalofcashinflows43）的現(xiàn)金償還債務所支付的43)Cashrepaymentsofamountsborrowed44）現(xiàn)金支付的費用，對任何融資活動44)Cashpaymentsofexpensesonanyfinancingactivities45）支付現(xiàn)金，分配股利或利潤45)Cashpaymentsfordistributionofdividendsorprofits46）以現(xiàn)金支付的利息費用46)Cashpaymentsofinterestexpenses47）以現(xiàn)金支付，融資租賃47)Cashpaymentsforfinanceleases48）以現(xiàn)金支付，減少注冊資本48)Cashpaymentsforreductionofregisteredcapital51）其他現(xiàn)金收支有關的融資活動51)Othercashpaymentsrelatingtofinancingactivities52）分，總的現(xiàn)金流出52)Sub-totalofcashoutflows53）的凈現(xiàn)金流量從融資活動53)Netcashflowsfromfinancingactivities4.effect的外匯匯率變動對現(xiàn)金54.EffectofForeignExchangeRateChangesonC增加現(xiàn)金和現(xiàn)金等價物55.NetIncreaseinCashandCashEquivalents

補充資料SupplementalInformation1.投資活動和籌資活動，不參與1.InvestingandFinancingActivitiesthatdonotInvolvein現(xiàn)金收款和付款CashReceiptsandPayments56）償還債務的轉(zhuǎn)讓固定資產(chǎn)56)Repaymentofdebtsbythetransferoffixedassets57）償還債務的轉(zhuǎn)移投資57)Repaymentofdebtsbythetransferofinvestments58）投資在形成固定資產(chǎn)58)Investmentsintheformoffixedassets59）償還債務的轉(zhuǎn)移庫存量59)Repaymentsofdebtsbythetransferofinvestories2.reconciliation凈利潤現(xiàn)金流量從經(jīng)營2.ReconciliationofNetProfittoCashFlowsfromOperating活動Activities62）凈利潤62)Netprofit63）補充規(guī)定的壞帳或不良債務注銷63)Addprovisionforbaddebtorbaddebtwrittenoff64）固定資產(chǎn)折舊64)Depreciationoffixedassets65）無形資產(chǎn)攤銷65)Amortizationofintangibleassets損失處置固定資產(chǎn)，無形資產(chǎn)Lossesondisposaloffixedassets,intangibleassets66）和其他長期資產(chǎn)（或減：收益）66)andotherlong-termassets(ordeduct:gains)67）損失固定資產(chǎn)報廢67)Lossesonscrappingoffixedassets68）財務費用68)Financialexpenses69）引起的損失由投資管理（或減：收益）69)Lossesarisi