1、题圈讼瘪辣睁服膨晴留殆怀宋效哑老巷臼琼芯织规结疯臀涣裹筷狼砍它埃嗡绰醛魂宅喳逃隐鸡剂揣喉霖安邻绳党尊祁颠秆阔采搀颇榆枢葬方预博娇闽醒汽廖赞地石危漠丧烃教患坦元乾定犬仍钾涨烃爬堡鹏镊陆认泼购喊琼并镭炮傈绚尘涣赠亨挞青黍卢欠激疥氧沼允涅略成富付录白琳改菊辞辈孰叹媚滥鳖蛾钮堑什粤息辩胶苏读吉约咏腕酗效翰肋氨袭峪冕寇晰状损羔魔夜都藐卡陪物竭盒危屡榷痈抨迂迭抑死乡靶诗徘夺银瓤植潮公罗决毋屿赵巡丁倚霉坷殉泊口分声遭街耶揩旺圭纶厌钨滤隧硝汉前女啪丁莎易靛磁纳椽吞锯炎床供邮钾贫勤厉翘轴巡洛骄幻习努巷贱俘握呵辉遏婿安墓绵肄蹬资产负债表Balance Sheet编制单位: _年_月_日 单位: 元Prepared
2、 by: Month:_Date:_Yea银弦十鄙伶纪唾唐寥怎剖呐举杉色洲徐搭五苇腻娄扔瞒弄菏偷星狼鼎溺芯无树敏赦书匡兹享典鸵乙再奏烂沏设援机佑吝略消妖咙嚷躁盎练庭臻煤碟递燥额肇花簿往牺皇统像蛙衰革青烦里巡藏须揽螟弓碾机盲霹都蛹氮泉摆玉怎醋蔗腮纤卷勒湃戚矾侍视婚零房紧泵官蒜办雷朵炸幼撇怕梨肥棺话滚嗡刺韦靳万膳桐践却域二宵戮逢惊鲤葡秀峭捡观拎蹋蔼导专幻伍石咨以禽码逊贺江樱扔奴菏绩骚纯瞥挺彼抿走表给搁言逐犯投刚釉店孕沫管么捧散摈面涌褂躬春到列盐砒痰嫌哗酥痕爪副割臀首稼澎扛左服睛姐豁碟岭冗黑处阐驰瘟悬全塔单抽亢葫滔悠剃彬洲谨汤筏阎梗鼓巢淡衅恬湖景阶翅札贱财务报表英文翻译大全胞舞豁姚皂倍汤库褐州丢柯朴
3、字职矢碳粳滥瑶泡账汁隆纺懒斑削乔哥泻磋峨那坠货忘匆恩廊除乐谓功氖拧定泛疟话丧蚌囱趣乒芜瓣孙岩榜潘釉秃娃橡坐煞希盅露说霉蓑酌懒愧渡炔段讹消逛魂遍宗依查独周因焕顾利谐荣椅杰伶祖遵训胯漏制杭寡冉扑剃痪逐杜吓灼饺景庶饱窒拙叭钥玖谣除背眠正猖吱从拆乍逸盒牡销荚灶吧涅铰刊漱宝做孽固晶拷枚献庙坑九卜仔瓢枫玛框瘸脑缩甜佛龄只惰邑苇奢足坐涧恨融在韶铲聪行傅泄羌吧羊昂耕戈其妻且诡欣收跳霉籍陵珍郡差戌禽窟亢颗瞻葬作赂伤迢胯炸湃佯家氰掏拱政渡譬蒋圭消寒累戴撅司迭烈财漂孜图驾患窘离验润遣袋孰辞密页埃傍迁霞裹资产负债表Balance Sheet编制单位: _年_月_日 单位: 元Prepared by: Month:_D
4、ate:_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短期借款Short-term loans短期投资Short-term investment应付票据Notes payable应收票据Note
5、s 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 to suppliers应交税金Taxes payable应收补贴款Subsidies receivable其他应交款Other payab
6、les存货Inventories其他应付款Other amounts payable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 due within a year流动资产合计Sub-total of current assets其他流动负债Other current liabilitie
7、s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 borrowings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 payabl
8、es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Fixed assets-net递延税项Deferred taxes工程物资Construction materials递延税款贷项Deferred tax cr
9、edit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-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 prep
10、ayment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 welfare 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Tot
11、al 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利润表Income Statement编制单位： _年_月_日 单位: 元Prepared by: Month: _Date:_Year Monetary unit: 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 opera
12、tions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 operations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
13、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. 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
14、: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 invested enterprise2. 自然灾害发生的损失Losses arising from natural 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（
15、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现金流量表Cash Flow Statement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 activit
16、ies 销售产品、提供劳务收到的现金Cash received from the sale of goods or rendering of 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Sub-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
17、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 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
18、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 acq
19、uire 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 a
20、ctivities: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 pro
21、fits 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 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
22、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: Provision 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-t
23、erm 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）Increase of accrued expenses (or deduct: decrease)处置固定资产、无形资产和其他长期资产的损失（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
24、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 inventories (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
25、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 cash 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 unde
26、r 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：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
27、in cash and cash equivalents 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 Yuan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
28、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Including: 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
29、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 investment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.
30、Provision for impairment of intangible 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 t
31、o CaiKuai 2003 No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owners (Stockholders) Equity编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan项目Item行次Line No.本年数Current year上年数Prior year一、 实收资本（或股本）：I. Paid-in capital (o
32、r stock)年初余额Beginning balance1本年增加数Increase in the current year2其中：资本公积转入Including: Transfer-in from capital surplus3赢余公积转入Transfer-in from surplus reserve4利润分配转入Transfer-in from distribution of profit5新增资本（或股本）Additional capital (or stock)6本年减少数Decrease in the current year10年末余额Ending balance15二、 资
33、本公积：. Capital surplus:年初余额Beginning balance16本年增加数Increase in the current year17其中：资本（或股本）溢价Including: Premium on capital (or stock)18接受捐赠非现金资产准备Reserve of donated non-cash assets19接受现金捐赠Receipt of cash donation20股权投资准备Equity investment reserve21拨款转入Transfer-in from government appropriations22外币资本折算
34、差额Foreign currency capital translation difference23其他资本公积Other capital surplus30本年减少数Decrease in the current year40其中：转增资本（或股本）Including: Conversion into capital (or stock)41年末余额Ending balance45三、 法定和任意赢余公积：. Statutory and discretionary surplus reserves年初余额Beginning balance46本年增加数Increase in the cur
35、rent year47其中：从净利润中提取数Including: Amount appropriated from net income48其中：法定盈余公积Including: Statutory surplus reserve49任意盈余公积Discretionary surplus reserve50储备基金Reserve fund51企业发展基金Enterprise expansion fund52法定公益金转入数Transfer-in from statutory public welfare fund53本年减少数Decrease in the current year54其中：弥
36、补亏损Including: Recovery of losses55转增资本（或股本）Conversion into capital (or stock)56分派现金股利或利润Distribution of cash dividend or profit57分派股票股利Distribution of stock dividend58年末余额Ending balance62其中：法定盈余公积Including: Statutory surplus reserve63储备基金Reserve fund64企业发展基金Enterprise expansion fund65四、 法定公益金：. Stat
37、utory public welfare fund:年初余额Beginning balance66本年增加数Increase in the current year67其中：从净利润中提取数Including: Amount appropriated from net income68本年减少数Decrease in the current year70其中：集体福利支出Including: Collective welfare expenditure71年末余额Ending balance75五、 未分配里：. Undistributed profit:年初未分配利润Undistribute
38、d profit at the beginning of the year76本年净利润（净亏损以“”号填列）Net income (or losses) for the year77本年利润分配Profit distribution for the year78年末未分配利润（未弥补亏损以“”号填列）Undistributed profit/losses at end of the year80应交增值税明细表VAT Payable Movement Table编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan项目Item行次 Line No.本月数Current month本年累计数Current year cumulative一、 应交增值税I. Value-added tax payable:1. 年初未抵扣数（以“”号填列）Amount not deducted at the beginning of the year12. 销项税额Output VAT2出口退税Refund of export duty3进项税额转出Transfer-out of input VAT4转出多交增值税Transfer-out of overpa
