财务报表中英文对照.doc

1、财务报表中英文对照1.资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货 Invent

2、ories其中：原材料 Including:Raw materials产成品(库存商品) Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a year其他流动资产 Other current assets流动资产合计 Total current assets长期投资： Long-term investment：其中:长期股权投资 Including

3、 long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备 Less:Impairment of fixed assets固定资产净额 Net value of fixed assets固定资

4、产清理 Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产 Intangible assets其中:土地使用权 Including and use rights递延资产（长期待摊费用） Deferred assets其中:固定资产修理 Including:Fixed assets repair固定资产改良支出 Improvement expenditure

5、 of fixed assets其他长期资产 Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials无形及其他资产合计 Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计 Total Assets资产负债表(续表) Balance Sheet项目 ITEM短期借款 Short-term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advance

6、s from customers应付工资 Accrued payroll应付福利费 Welfare payable应付利润(股利) Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债 Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total

7、 current liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债 Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计 Total long term liabilities递延税款贷项 Deferred taxation credit负债合计 Total liabilities*少数股东权益 Min

8、ority interests实收资本(股本) Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本 Legal person“s capital其中:国有法人资本 Including:State-owned legal person“s capital集体法人资本 Collective legal person“s capital个人资本 Personal capital外商资本 Foreign businessmen“s capital资本公积 Capital surplus盈余公积 surplus reser

9、ve其中:法定盈余公积 Including:statutory surplus reserve公益金 public welfare fund补充流动资本 Supplermentary current capital*未确认的投资损失（以“-” 号填列） Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements所有者权益合计 Total shareholder“s equity负债及所有者权益总计 Total Liabilities&E

10、quity2.利润表 NCOME STATEMENT项目 ITEMS产品销售收入 Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金 Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本 Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling exp

11、enses管理费用 General and administrative expenses财务费用 Financial expenses其中：利息支出(减利息收入) Including：Interest expenses(minusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润 Profit on sales加：其他业务利润 Add：profit from other operations营业利润 Operating profit加：投资收益 Add：Income on investment加：营业

12、外收入 Add：Non-operating income减：营业外支出 Less：Non-operating expenses加：以前年度损益调整 Add：adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit3.现金流量表 Cash Flows Statement项目 Items1.cash 流量从经营活动： 1.Cash Flows from Operating Activities:01 ）所收到的现金从销售货物或提供劳务 01)Cash rece

13、ived from sales of goods or rendering of services02 ）收到的租金 02)Rental received增值税销售额收到退款的价值 Value added tax on sales received and refunds of value03 ）增值税缴纳 03)added tax paid04 ）退回的其他税收和征费以外的增值税 04)Refund of other taxes and levy other than value added tax07 ）其他现金收到有关经营活动 07)Other cash received relatin

14、g to operating activities08 ）分，总现金流入量 08)Sub-total of cash inflows09 ）用现金支付的商品和服务 09)Cash paid for goods and services10 ）用现金支付经营租赁 10)Cash paid for operating leases11 ）用现金支付，并代表员工 11)Cash paid to and on behalf of employees12 ）增值税购货支付 12)Value added tax on purchases paid13 ）所得税的缴纳 13)Income tax paid1

15、4 ）支付的税款以外的增值税和所得税 14)Taxes paid other than value added tax and income tax17 ）其他现金支付有关的经营活动 17)Other cash paid relating to operating activities18 ）分，总的现金流出 18)Sub-total of cash outflows19 ）净经营活动的现金流量 19)Net cash flows from operating activities2.cash 流向与投资活动： 2.Cash Flows from Investing Activities:20

16、 ）所收到的现金收回投资 20)Cash received from return of investments21 ）所收到的现金从分配股利，利润 21)Cash received from distribution of dividends or profits22 ）所收到的现金从国债利息收入 22)Cash received from bond interest income现金净额收到的处置固定资产，无形资产 Net cash received from disposal of fixed assets,intangible23 ）资产和其他长期资产 23)assets and ot

17、her long-term assets26 ）其他收到的现金与投资活动 26)Other cash received relating to investing activities27 ）小计的现金流入量 27)Sub-total of cash inflows用现金支付购建固定资产，无形资产 Cash paid to acquire fixed assets,intangible assets28 ）和其他长期资产 28)and other long-term assets29 ）用现金支付，以获取股权投资 29)Cash paid to acquire equity investmen

18、ts30 ）用现金支付收购债权投资 30)Cash paid to acquire debt investments33 ）其他现金支付的有关投资活动 33)Other cash paid relating to investing activities34 ）分，总的现金流出 34)Sub-total of cash outflows35 ）的净现金流量，投资活动产生 35)Net cash flows from investing activities3.cash 流量筹资活动： 3.Cash Flows from Financing Activities:36 ）的收益，从发行股票 36

19、)Proceeds from issuing shares37 ）的收益，由发行债券 37)Proceeds from issuing bonds38 ）的收益，由借款 38)Proceeds from borrowings41 ）其他收益有关的融资活动 41)Other proceeds relating to financing activities42 ） ，小计的现金流入量 42)Sub-total of cash inflows43 ）的现金偿还债务所支付的 43)Cash repayments of amounts borrowed44 ）现金支付的费用，对任何融资活动 44)Ca

20、sh payments of expenses on any financing activities45 ）支付现金，分配股利或利润 45)Cash payments for distribution of dividends or profits46 ）以现金支付的利息费用 46)Cash payments of interest expenses47 ）以现金支付，融资租赁 47)Cash payments for finance leases48 ）以现金支付，减少注册资本 48)Cash payments for reduction of registered capital51 ）

21、其他现金收支有关的融资活动 51)Other cash payments relating to financing activities52 ）分，总的现金流出 52)Sub-total of cash outflows53 ）的净现金流量从融资活动 53)Net cash flows from financing activities4.effect 的外汇汇率变动对现金 54.Effect of Foreign Exchange Rate Changes on C 增加现金和现金等价物 55.Net Increase in Cash and Cash Equivalents 补充资料 S

22、upplemental Information1.投资活动和筹资活动，不参与 1.Investing and Financing Activities that do not Involve in现金收款和付款 Cash Receipts and Payments56 ）偿还债务的转让固定资产 56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资 57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产 58)Investments in t

23、he form of fixed assets59 ）偿还债务的转移库存量 59)Repayments of debts by the transfer of investories2.reconciliation 净利润现金流量从经营 2.Reconciliation of Net Profit to Cash Flows from Operating活动 Activities62 ）净利润 62)Net profit63 ）补充规定的坏帐或不良债务注销 63)Add provision for bad debt or bad debt written off64 ）固定资产折旧 64)De

24、preciation of fixed assets65 ）无形资产摊销 65)Amortization of intangible assets损失处置固定资产，无形资产 Losses on disposal of fixed assets,intangible assets66 ）和其他长期资产（或减：收益） 66)and other long-term assets (or deduct:gains)67 ）损失固定资产报废 67)Losses on scrapping of fixed assets68 ）财务费用 68)Financial expenses69 ）引起的损失由投资管理

25、（或减：收益） 69)Losses arising from investments (or deduct:gains)70 ） defered 税收抵免（或减：借记卡） 70)Defered tax credit (or deduct:debit)71 ）减少存货（或减：增加） 71)Decrease in inventories (or deduct：increase)72 ）减少经营性应收（或减：增加） 72)Decrease in operating receivables (or deduct:increase)73 ）增加的经营应付账款（或减：减少） 73)Increase in

26、operating payables (or deduct:decrease)74 ）净支付的增值税（或减：收益净额 74)Net payment on value added tax (or deduct:net receipts75 ）净经营活动的现金流量 75)Net cash flows from operating 增加现金和现金等价物 3.Net Increase in Cash and Cash Equivalents76 ）的现金，在此期限结束 76)cash at the end of the period77 ）减：现金期开始 77)Less:cash at the beginning of the period78 ）加：现金等价物在此期限结束 78)Plus:cash equivalents at the end of the period79 ）减：现金等价物期开始 79)Less:cash equivalents at the beginning of the period80 ） ，净增加现金和现金等价物 80)Net increase in cash and cash equivalents