完整英文版财务报表各项目词条.doc

1、完整英文版资产负债表、利润表及现金流量表 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 应收账款 Accounts receivable 其他应收款 Other receivables 预付账款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawb

2、ack receivable 存货 Inventories 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 yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-

3、term investment： 其中:长期股权投资 Including 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 Depreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less: Impairment of f

4、ixed assets 固定资产净额 Net value of fixed assets 固定资产清理 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 Includ

5、ing: Fixed assets repair 固定资产改良支出 Improvement expenditure 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

6、期借款 Short-term loans 应付票款 Notes payable 应付账款 Accounts payab1e 预收账款 Advances from customers 应付工资 Accrued payro1l 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 L

7、ong term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total 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

8、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 Minority 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 persons capital 其中:国有法人资本 Including: State-owned legal persons capital 集体法人资本 Collective legal pe

9、rsons capital 个人资本 Personal capital 外商资本 Foreign businessmens capital 资本公积 Capital surplus 盈余公积 surplus reserve 其中:法定盈余公积 Including: statutory surplus reserve 公益金 public welfare fund 补充流动资本 Supplementary 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

10、Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholders equity 负债及所有者权益总计 Total Liabilities & Equity 利润表 INCOME 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 L

11、ess：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 expenses 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 (minus interest income) 汇兑损失(减汇兑收益 ) Exchange losses(mi

12、nus 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：I

13、ncome tax 净利润 Net profit 现金流量表 Cash Flows Statement Prepared by: Period: Unit: Items 1.Cash Flows from Operating Activities: 01) Cash received from sales of goods or rendering of services 02) Rental received Value added tax on sales received and refunds of value 03) added tax paid 04) Refund of othe

14、r taxes and levy other than value added tax 07) Other cash received relating to operating activities 08) Sub-total of cash inflows 09) Cash paid for goods and services 10) Cash paid for operating leases 11) Cash paid to and on behalf of employees 12) Value added tax on purchases paid 13) Income tax

15、paid 14) Taxes paid other than value added tax and income tax 17) Other cash paid relating to operating activities 18) Sub-total of cash outflows 19) Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20) Cash received from return of investments 21) Cash received from d

16、istribution of dividends or profits 22) Cash received from bond interest income Net cash received from disposal of fixed assets, intangible 23) Assets and other long-term assets 26) Other cash received relating to investing activities 27) Sub-total of cash inflows Cash paid to acquire fixed assets,

17、intangible assets 28) And other long-term assets 29) Cash paid to acquire equity investments 30) Cash paid to acquire debt investments 33) Other cash paid relating to investing activities 34) Sub-total of cash outflows 35) Net cash flows from investing activities 3.Cash Flows from Financing Activiti

18、es: 36) Proceeds from issuing shares 37) Proceeds from issuing bonds 38) Proceeds from borrowings 41) Other proceeds relating to financing activities 42) Sub-total of cash inflows 43) Cash repayments of amounts borrowed 44) Cash payments of expenses on any financing activities 45) Cash payments for

19、distribution of dividends or profits 46) Cash payments of interest expenses 47) Cash payments for finance leases 48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 4.Ef

20、fect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents Supplemental Information 1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of inv

21、estments 58)Investments in the form of fixed assets 59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of inta

22、ngible assets Losses on disposal of fixed assets,intangible assets 66)and other long-term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Financial expenses 69)Losses arising from investments (or deduct:gains) 70)Defered tax credit (or deduct:debit) 71)Decrease in inventories (or

23、deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)Increase in operating payables (or deduct:decrease) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76)cash at the end of th

24、e period 77)Less:cash at the beginning of the period 78)Plus:cash equivalents at the end of the period 79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents a payment or serious payments 一次或多次付款 abatement 扣减 absolute and unconditional payments 绝对和无条件付款

25、accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附属设备 accountability 承担责任的程度 accounting benefits 会计利益 accounting period 会计期间 accounting policies 会计政策 accounting principle 会计准则 accounting treatment 会计处理 accounts receivables 应收账款 accounts 账项 accredited investors 经备案的

26、投资人 accumulated allowance 累计准备金 acknowledgement requirement 对承认的要求 acquisition of assets 资产的取得 acquisitions 兼并 Act on Product Liability （德国）生产责任法 action 诉讼 actual ownership 事实上的所有权 additional filings 补充备案 additional margin 附加利差 additional risk 附加风险 additions （设备的）附件 adjusted tax basis 已调整税基 adjustme

27、nt of yield 对收益的调整 administrative fee 管理费 Administrative Law（美国）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的税收后果 advertising 做广告 affiliated group 联合团体 affiliate 附属机构 African Leasing Association 非洲租赁协会 after-tax rate 税后利率 aggregate rents 合计租金 aggregate risk 合计风险 agreement concernin

28、g rights of explore natural resources 涉及自然资源开发权的协议 agreement 协议 alliances 联盟 allocation of finance income 财务收益分配 allowance for losses on receivables 应收款损失备抵金 alternative uses 改换用途地使用 amenability to foreign investment 外国投资的易受控制程度 amendment 修改 amortization of deferred loan fees and related considerati

29、on 递延的贷款费和相关的报酬 的摊销 amortization schedule 摊销进度表 amortize 摊销 amount of recourse 求偿金额 amount of usage 使用量 AMT (Alternative Minimum Tax) （美国）可替代最低税 analogous to 类推为 annual budget appropriation 年度预算拨款 appendix （契约性文件的）附件 applicable law 适用法律 applicable securities laws 适用的证券法律 applicable tax life 适用的应纳税寿命

30、 appraisal 评估 appraisers 评估人员 appreciation 溢价 appropriation provisions 拨款条例 appropriation 侵占 approval authority 核准权 approval 核准 approximation 近似 arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和 人为抬高的价值 arbitration 仲裁 arms length transaction 公平交易 arrangement 安排 arrest 扣留 Article 2A 美国统

31、一商法典关于法定融资租赁的条款 articles of incorporation 公司章程 AsiaLeaae 亚洲租赁协会 assess 评估 asset manager 设备经理 asset risk insurance 资产风险保险 asset securitization 资产证券化 asset specificity 资产特点 asset tracking 资产跟踪 asset-backed financing 资产支持型融资 asset-based lessor 立足于资产的出租人 asset-oriented lessor (经营租赁中的 )资产导向型出租人 asset 资产

32、assignee 受让人 assignment 让与 association 社团 at the expiry 期限届满时 ATT (automatic transfer of title) 所有权自动转移 attachments 附着物 attributes 属性 auction sale 拍卖 audits 审计 authenticate 认证 authentication 证实 authority 当局 authorize 认可 availability of fixed rate medium-term financing 固定利率中期融资可得到的程度 available-for-sa

33、le securities 正供出售证券 average life 平均寿命 average managed net financed assets 所管理的已筹资金资产净额平均值 backed-up servicer 替补服务者 balance sheet date 资产负债表日 bandwidth 带宽 bank affiliates 银行的下属机构 bank quote 银行报价 bankruptcy cost 破产成本 bankruptcy court 破产法院 bankruptcy law 破产法 bankruptcy proceedings 破产程序 bankruptcy 破产 b

34、areboat charterer 光船承租人 bargain renewal option 廉价续租任择权 basic earnings per share 每股基本收益 basic rent 基本租金（各期应付的租金） beneficiaries 受益人 big-ticket items 大额项目 bill and collect 开票和收款 binding agreement 有约束力的协议 blind vendor discount 卖主暗扣 bluebook 蓝皮书（美国二手市场设备价格手册） book income 账面收入 book loses 账面亏损 borrower 借款人

35、 BPO(bargain purchase option)廉价购买任择权 bridge facility 桥式融通 bridge 桥梁 broker fee 经纪人费 brokers 经纪人 build-to-suit leases（租赁物由承租人）承建或承造的租赁协议 bulldozer 推土机 bundled additional services 捆绑（在一起的）附加服务 bundling 捆绑（服务） business acquisition 业务收购 business and occupation tax 营业及开业许可税 business generation 业务开发 busin

36、ess trust 商业信托 by(e)-laws 细则 byte 字节 一、 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 1001 现金 Cash 1002 银行存款 Cash in bank 1009 其他货币资金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 银行本票 Cashiers cheque 100903 银行汇票 Bank draft 100904 信用卡 Credit card 100905 信

37、用证保证金 L/C Guarantee deposits 100906 存出投资款 Refundable deposits 1101 短期投资 Short-term investments 110101 股票 Short-term investments - stock 110102 债券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other 1102 短期投资跌价准备 Short-t

38、erm investments falling price reserves 应收款 Account receivable 1111 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 1121 应收股利 Dividend receivable 1122 应收利息 Interest receivable 1131 应收账款 Account receivable 1133 其他应收款 Other notes receivable 1141 坏账准备 Bad debt reserves 1151 预付账款 Adva

39、nce money 1161 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 1201 物资采购 Supplies purchasing 1211 原材料 Raw materials 1221 包装物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差异 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 库存商品 Finished goods 1244 商品进销差价 D

40、ifferences between purchasing and selling price 1251 委托加工物资 Work in process - outsourced 1261 委托代销商品 Trust to and sell the goods on a commission basis 1271 受托代销商品 Commissioned and sell the goods on a commission basis 1281 存货跌价准备 Inventory falling price reserves 1291 分期收款发出商品 Collect money and send o

41、ut the goods by stages 1301 待摊费用 Deferred and prepaid expenses 长期投资 Long-term investment 1401 长期股权投资 Long-term investment on stocks 140101 股票投资 Investment on stocks 140102 其他股权投资 Other investment on stocks 1402 长期债权投资 Long-term investment on bonds 140201 债券投资 Investment on bonds 140202 其他债权投资 Other

42、investment on bonds 1421 长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditors rights investment depreciation reserves 1431 委托贷款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 减值准备 Depreciation reserves 1501 固定资产

43、Fixed assets 房屋 Building 建筑物 Structure 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 1502 累计折旧 Accumulated depreciation 1505 固定资产减值准备 Fixed assets depreciation reserves 房屋、建筑物减值准备 Building/structure depreciation reserves 机器设备减值准备 Machinery equipment depreciat

44、ion reserves 1601 工程物资 Project goods and material 160101 专用材料 Special-purpose material 160102 专用设备 Special-purpose equipment 160103 预付大型设备款 Prepayments for equipment 160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安装工程 Erection works 在安装设备 Ere

45、cting equipment-in-process 技术改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程减值准备 Construction-in-process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets 1801 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权

46、 Tenure 商誉 Goodwill 1805 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 1815 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 1901 长期待摊费用 Long-term deferred and prepaid expens

47、es 1911 待处理财产损溢 Wait deal assets loss or income 191101 待处理流动资产损溢 Wait deal intangible assets loss or income 191102 待处理固定资产损溢 Wait deal fixed assets loss or income 二、负债类 Liability 短期负债 Current liability 2101 短期借款 Short-term borrowing 2111 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade accepta

48、nce 2121 应付账款 Account payable 2131 预收账款 Deposit received 2141 代销商品款 Proxy sale goods revenue 2151 应付工资 Accrued wages 2153 应付福利费 Accrued welfarism 2161 应付股利 Dividends payable 2171 应交税金 Tax payable 217101 应交增值税 value added tax payable 21710101 进项税额 Withholdings on VAT 21710102 已交税金 Paying tax 21710103

49、 转出未交增值税 Unpaid VAT changeover 21710104 减免税款 Tax deduction 21710105 销项税额 Substituted money on VAT 21710106 出口退税 Tax reimbursement for export 21710107 进项税额转出 Changeover withnoldings on VAT 21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover 21710110 未交增值税 Unpaid VAT 217102 应交营业税 Business tax payable 217103 应交消费税 Consumption tax payable 217104 应交资源税 Resources tax payable 217105 应交所得税 Income tax payable 217106 应交土地增值税 Increment tax on land value payable 217107 应交城市维护建设税 Tax for maintaining and building cities paya