财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等).doc

1、第 1 页 共 21 页资产负债表Balance Sheet编制单位: _年_月_日 单位: 元Prepared by: Month:_Date:_Year Monetary unit:_资产Assets行次Line No.年初数Beg. balance期末数End. balance负债和所有者权益(或股东权益)Liabilities & Owners (Stockholders) equity行次Line No.年初数Beg. balance期末数End. balance流动资产:Current assets流动负债Current liabilities货币资金Monetary funds短

2、期借款Short-term loans短期投资Short-term investment应付票据Notes payable应收票据Notes receivable应付账款Accounts payable应收股利Dividend receivable预收账款Advances from customers应收利息Interest receivable应付工资Accrued payroll应收账款Accounts receivable应付福利费Welfare expenses payable其他应收款Other receivable应付股利Dividend payable预付账款Advances t

3、o suppliers应交税金Taxes payable应收补贴款Subsidies receivable其他应交款Other payables存货Inventories其他应付款Other amounts payable第 2 页 共 21 页待摊费用Prepaid expenses预提费用Accrued expenses一年内到期的长期债权投资Long-term debt investment due within a year预计负债Estimated liabilities其他流动资产Other current assets一年内到期的长期负债Long-term liabilities

4、 due within a year流动资产合计Sub-total of current assets其他流动负债Other current liabilities长期投资:Long-term investments:长期股权投资Long-term equity investment流动负债合计Sub-total of current liabilities 长期债权投资Long-term debt investment长期负债：Long-term liabilities 长期投资合计Sub-total of long term investment长期借款Long-term borrowin

5、gs固定资产:Fixed assets:应付债券Bonds payable固定资产原价Fixed assets-cost长期应付款Long-term payables减: 累计折旧Less: Accumulated depreciation专项应付款Special payables固定资产净值Fixed assets-NBV其他长期负债Other long-term liabilities 减: 固定资产减值准备Less: Provision for impairment of fixed assets长期负债合计Sub-total of long-term liabilities固定资产净额

6、Fixed assets-net递延税项Deferred taxes工程物资 递延税款贷项第 3 页 共 21 页Construction materials Deferred tax credit在建工程Construction in progress负债合计Total liabilities 固定资产清理Disposal of fixed assets固定资产合计Sub-total of fixed assets所有者权益（或股东权益）Owners (Stockholders) equity 无形资产及其他资产Intangible and other assets实收资本（或股本）Paid

7、-in capital (or stock)无形资产Intangible assets减：已归还投资Less: Investment returned长期待摊资产Long-term prepayment实收资本（或股本）净额Paid-in capital (or stock) - net其他长期资产Other long-term assets资本公积Capital surplus无形资产及其他资产合计Sub-total of intangible and other assets赢余公积Surplus reserve其中：法定公益金Including: Statutory public wel

8、fare fund递延税项:Deferred taxes:未分配利润Undistributed profit递延税款借项Deferred tax debit所有者权益（或股东权益）合计Total owners (stockholders) equity资产总计Total assets负债和所有者权益（或股东权益）合计Total liabilities & owners (stockholders) equity第 4 页 共 21 页利润表Income Statement编制单位： _年_月_日 单位: 元Prepared by: Month: _Date:_Year Monetary uni

9、t: RMB Yuan项目Item行次Line No.本月数Current month本年累计数Current year accumulative一、主营业务收入I. Revenue from main operations减：主营业务成本Less: Cost of main operations主营业务税金及附加Taxes and surcharges for main operations二、主营业务利润（亏损以“-”填列）II. Profit/Loss from main operations加：其他业务利润（亏损以“-”填列）Add: Profit/Loss from other op

10、erations减：营业费用Less: Operating expenses管理费用General and administrative expenses财务费用Financial expenses三、营业利润（亏损以“-” 填列）III. Operating profit/loss加： 投资收益（亏损以“-” 填列）Add: Investment income/losses补贴收入Revenue from subsidies 营业外收入Non-operating revenue减：营业外支出Less: Non-operating expenditures四、利润总额（亏损以“-” 填列）IV

11、. Income/Loss before tax减：所得税Less: Income tax五、净利润（亏损以“-”填列）V. Net income/loss补充资料 Supplementary information:项目Item本年累计数Current year cumulative上年实际数Prior year actual1. 出售、处理部门或被投资单位所得收益Gain on sale and disposal of a department or an 第 5 页 共 21 页invested enterprise2. 自然灾害发生的损失Losses arising from natu

12、ral disasters3. 会计政策变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting policy4. 会计估计变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting estimate5. 债务重组损失Losses arising from debt restructurings6. 其他Others第 6 页 共 21 页现金流量表Cash Flow Statement

13、编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan项目Item行次Line No.金额Amount一、经营活动产生的现金流量I. Cash flows from operating activities 销售产品、提供劳务收到的现金Cash received from the sale of goods or dof services收到的税费返还Refunds of taxes收到的其他与经营活动有关的现金Other cash receipts relating to operating activities现金流入小计Su

14、b-total of cash inflows购买商品、接受劳务支付的现金Cash paid for goods and services支付给职工及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Payments of all types of taxes支付的其他与经营活动有关的现金Other cash payments relating to operating activities现金流出小计Sub-total of cash outflows经营活动产生的现金流量净额Net cash flows from operating

15、 activities二、投资活动产生的现金流量II. Cash flows from investing activities 收回投资所收到的现金Cash received from return of investments取得投资收益所收到的现金Cash received from return on investment处置固定资产、无形资产和其他长期资产所收回的现金净额Net cash received from the sale of fixed assets, intangible assets and other long-term assets收到的其他与投资活动有关的现金

16、Other cash receipts relating to investing activities现金流入小计Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金Cash paid to acquire investments支付的其他与投资活动有关的现金Other cash payment relating to investing activities第 7 页 共

17、21 页现金流出小计Sub-total of cash outflows投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量：III. Cash flows from financing activities:吸收投资所收到的现金Cash received from investment by others借款所收到的现金Cash received from borrowings收到的其他与筹资活动有关的现金Other cash receipts relating to financing activities现金

18、流入小计Sub-total of cash inflows偿还债务所支付的现金Cash payment of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash paid for distribution of dividends or profits and for interest expense支付的其他与筹资活动有关的现金Other cash payments relating to financing activities现金流出小计Sub-total of cash outflows筹资活动产生的现金流量净额Net cash flow financing

19、activities四、汇率变动对现金的影响IV. Effect of changes in foreign exchange rate on cash五、现金及现金等价物净增加额V. Net increase in cash and cash equivalents补充资料Supplementary Information 行次Line No.金额Amount1. 将净利润调节为经营活动现金流量：Reconciliation of net income to cash flows from operating activities净利润Net income加：计提的资产减值准备Add: Pr

20、ovision for impairment of assets固定资产折旧Depreciation of fixed assets无形资产摊销Amortization of intangible assets长期待摊费用摊销Amortization of long-term prepayment待摊费用减少（减：增加）Decrease in prepaid expense (or deduct: increase)预提费用增加（减：减少）第 8 页 共 21 页Increase of accrued expenses (or deduct: decrease)处置固定资产、无形资产和其他长期

21、资产的损失（减：收益）Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)固定资产报废损失Losses on scrapping of fixed assets财务费用Financial expenses投资损失（减：收益）Investments losses (or deduct: gains)递延税款贷项（减：借项）Deferred tax credit (or deduct: debit)存货的减少（减：增加）Decrease in inven

22、tories (or deduct: increase)经营性应收项目的减少（减：增加）Decrease in operating payables (or deduct: increase)经营性应收项目的增加（减：减少）Increase in operating payables (or deduct: decrease)其他Other 经营活动产生的现金流量净额Net cash flows from operating activities2. 不涉及现金收支的投资和筹资活动Investing and financing activities that do not involve ca

23、sh receipts and payments债务转化为资本Conversion of debt into capital一年内到期的可转换公司债券Convertible bonds to be expired within one year融资租入固定资产Fixed assets under finance lease3. 现金及现金等价物净增加情况：Net increase in cash and can equivalents现金的期末余额Cash at end of period 减：现金的期初余额Less: Cash at the beginning of the period加：

24、现金等价物的期末余额Plus: Cash equivalents at the end of the period减：现金等价物的期初余额Less: Cash equivalents at the beginning of the period现金及现金等价物净增加额Net increase in cash and cash equivalents第 9 页 共 21 页资产减值准备明细表Statement of Provision for Impairment of Assets编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yu

25、an项目Item年初余额Beginning balance本年增加数Increase for current year本年转回数Reversal for current year年末余额Ending balance一、坏账准备合计I. Total amounts of bad debts provided其中：应收账款Including: Accounts receivable 其他应收款Other receivables二、短期投资跌价准备合计II. Total amounts of short-term investments write-down provided其中：股票投资Inclu

26、ding: Stock investment债券投资Bond investment三、存货跌价准备合计. Total amounts of inventory written-down provided其中：库存商品Including: Goods on hand原材料Raw materials四、长期投资减值准备合计. Total amounts provided for impairment of long-term investments其中：长期股权投资Including: Long-term equity investment长期债权投资Long-term debt investme

27、nt五、固定资产减值准备合计. Total amounts provided for impairment of fixed assets其中：房屋、建筑物Including: Buildings and structures机器设备Equipment and machinery六、无形资产减值准备第 10 页 共 21 页项目Item年初余额Beginning balance本年增加数Increase for current year本年转回数Reversal for current year年末余额Ending balance. Provision for impairment of in

28、tangible assets其中：专利权Including: Patent商标权Trade marks七、在建工程减值准备. Provision for impairment of construction in progress八、委托贷款减值准备. Provision for impairment of designated loan receivable注：根据财会200310 号文件规定，此表已变动，请参见第 404-407 页。Note: This statement has been revised according to CaiKuai 2003 No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.