完整英文版財務(wù)報表各項目詞條.doc

完整英文版資產(chǎn)負(fù)債表、利潤表及現(xiàn)金流量表 資產(chǎn)負(fù)債表 Balance Sheet 項 目 ITEM 貨幣資金 Cash 短期投資 Short term investments 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付賬款 Accounts prepaid 期貨保證金 Future guarantee 應(yīng)收補貼款 Allowance receivable 應(yīng)收出口退稅 Export drawback receivable 存貨 Inventories 其中：原材料 Including: Raw materials 產(chǎn)成品(庫存商品) Finished goods 待攤費用 Prepaid and deferred expenses 待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets 一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計 Total current assets 長期投資： Long-term investment： 其中:長期股權(quán)投資 Including long term equity investment 長期債權(quán)投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計 Total long-term investment 固定資產(chǎn)原價 Fixed assets-cost 減：累計折舊 Less: Accumulated Depreciation 固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment of fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)清理 Disposal of fixed assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets 固定資產(chǎn)合計 Total tangible assets 無形資產(chǎn) Intangible assets 其中:土地使用權(quán) Including and use rights 遞延資產(chǎn)（長期待攤費用）Deferred assets 其中:固定資產(chǎn)修理 Including: Fixed assets repair 固定資產(chǎn)改良支出 Improvement expenditure of fixed assets 其他長期資產(chǎn) Other long term assets 其中:特準(zhǔn)儲備物資 Among it: Specially approved reserving materials 無形及其他資產(chǎn)合計 Total intangible assets and other assets 遞延稅款借項 Deferred assets debits 資 產(chǎn) 總 計 Total Assets 資產(chǎn)負(fù)債表(續(xù)表) Balance Sheet 項 目 ITEM 短期借款 Short-term loans 應(yīng)付票款 Notes payable 應(yīng)付賬款 Accounts payab1e 預(yù)收賬款 Advances from customers 應(yīng)付工資 Accrued payro1l 應(yīng)付福利費 Welfare payable 應(yīng)付利潤(股利) Profits payab1e 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 預(yù)提費用 Provision for expenses 預(yù)計負(fù)債 Accrued liabilities 一年內(nèi)到期的長期負(fù)債 Long term liabilities due within one year 其他流動負(fù)債 Other current liabilities 流動負(fù)債合計 Total current liabilities 長期借款 Long-term loans payable 應(yīng)付債券 Bonds payable 長期應(yīng)付款 long-term accounts payable 專項應(yīng)付款 Special accounts payable 其他長期負(fù)債 Other long-term liabilities 其中:特準(zhǔn)儲備資金 Including: Special reserve fund 長期負(fù)債合計 Total long term liabilities 遞延稅款貸項 Deferred taxation credit 負(fù) 債 合 計 Total liabilities * 少數(shù)股東權(quán)益 Minority interests 實收資本(股本) Subscribed Capital 國家資本 National capital 集體資本 Collective capital 法人資本 Legal persons capital 其中:國有法人資本 Including: State-owned legal persons capital 集體法人資本 Collective legal persons capital 個人資本 Personal capital 外商資本 Foreign businessmens capital 資本公積 Capital surplus 盈余公積 surplus reserve 其中:法定盈余公積 Including: statutory surplus reserve 公益金 public welfare fund 補充流動資本 Supplementary current capital * 未確認(rèn)的投資損失（以“-”號填列） Unaffirmed investment loss 未分配利潤 Retained earnings 外幣報表折算差額 Converted difference in Foreign Currency Statements 所有者權(quán)益合計 Total shareholders equity 負(fù)債及所有者權(quán)益總計 Total Liabilities & Equity 利潤表 INCOME STATEMENT 項 目 ITEMS 產(chǎn)品銷售收入Sales of products 其中：出口產(chǎn)品銷 售收入 Including：Export sales 減：銷售折扣與折讓 Less：Sales discount and allowances 產(chǎn)品銷售凈額Net sales of products 減：產(chǎn)品銷售稅金Less：Sales tax 產(chǎn)品銷售成本 Cost of sales 其中：出口產(chǎn)品銷售成本Including：Cost of export sales 產(chǎn)品銷售毛利 Gross profit on sales 減：銷售費用 Less：Selling expenses 管理費用General and administrative expenses 財務(wù)費用Financial expenses 其中：利息支出(減利息收入) Including：Interest expenses (minus interest income) 匯兌損失(減匯兌收益)Exchange losses(minus exchange gains) 產(chǎn)品銷售利潤Profit on sales 加：其他業(yè)務(wù)利潤Add：Profit from other operations 營業(yè)利潤Operating profit 加：投資收益Add：Income on investment 加：營業(yè)外收入Add：Non-operating income 減：營業(yè)外支出Less：Non-operating expenses 加：以前年度損益調(diào)整Add：Adjustment of loss and gain for previous years 利潤總額 Total profit 減：所得稅 Less：Income tax 凈利潤 Net profit 現(xiàn)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 other 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 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 distribution 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, 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 Activities: 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 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.Effect 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 investments 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 intangible 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 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 the 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 扣減 absolute and unconditional payments 絕對和無條件付款 accelerated payment 加速支付 acceptance date 接受日 acceptance 接受 accession 加入 accessories 附屬設(shè)備 accountability 承擔(dān)責(zé)任的程度 accounting benefits 會計利益 accounting period 會計期間 accounting policies 會計政策 accounting principle 會計準(zhǔn)則 accounting treatment 會計處理 accounts receivables 應(yīng)收賬款 accounts 賬項 accredited investors 經(jīng)備案的投資人 accumulated allowance 累計準(zhǔn)備金 acknowledgement requirement 對承認(rèn)的要求 acquisition of assets 資產(chǎn)的取得 acquisitions 兼并 Act on Product Liability （德國）生產(chǎn)責(zé)任法 action 訴訟 actual ownership 事實上的所有權(quán) additional filings 補充備案 additional margin 附加利差 additional risk附加風(fēng)險 additions （設(shè)備的）附件 adjusted tax basis 已調(diào)整稅基 adjustment of yield 對收益的調(diào)整 administrative fee管理費 Administrative Law（美國）行政法 advance notice 事先通知 advance 放款 adverse tax consequences 不利的稅收后果 advertising 做廣告 affiliated group 聯(lián)合團(tuán)體 affiliate 附屬機(jī)構(gòu) African Leasing Association 非洲租賃協(xié)會 after-tax rate 稅后利率 aggregate rents 合計租金 aggregate risk 合計風(fēng)險 agreement concerning rights of explore natural resources 涉及自然資源開發(fā)權(quán)的協(xié)議 agreement 協(xié)議 alliances 聯(lián)盟 allocation of finance income 財務(wù)收益分配 allowance for losses on receivables 應(yīng)收款損失備抵金 alternative uses 改換用途地使用 amenability to foreign investment 外國投資的易受控制程度 amendment 修改 amortization of deferred loan fees and related consideration 遞延的貸款費和相關(guān)的報酬的攤銷 amortization schedule 攤銷進(jìn)度表 amortize 攤銷 amount of recourse 求償金額 amount of usage 使用量 AMT (Alternative Minimum Tax) （美國）可替代最低稅 analogous to類推為 annual budget appropriation 年度預(yù)算撥款 appendix （契約性文件的）附件 applicable law 適用法律 applicable securities laws適用的證券法律 applicable tax life 適用的應(yīng)納稅壽命 appraisal 評估 appraisers 評估人員 appreciation 溢價 appropriation provisions 撥款條例 appropriation 侵占 approval authority 核準(zhǔn)權(quán) approval 核準(zhǔn) approximation近似 arbitrary and artificially high value (承租人違約出租人收回租賃物時法官判決的)任意的和人為抬高的價值 arbitration 仲裁 arms length transaction 公平交易 arrangement 安排 arrest 扣留 Article 2A 美國統(tǒng)一商法典關(guān)于法定融資租賃的條款 articles of incorporation 公司章程 AsiaLeaae 亞洲租賃協(xié)會 assess 評估 asset manager 設(shè)備經(jīng)理 asset risk insurance 資產(chǎn)風(fēng)險保險 asset securitization 資產(chǎn)證券化 asset specificity 資產(chǎn)特點 asset tracking 資產(chǎn)跟蹤 asset-backed financing 資產(chǎn)支持型融資 asset-based lessor 立足于資產(chǎn)的出租人 asset-oriented lessor (經(jīng)營租賃中的)資產(chǎn)導(dǎo)向型出租人 asset 資產(chǎn) assignee 受讓人 assignment 讓與 association 社團(tuán) at the expiry 期限屆滿時 ATT (automatic transfer of title) 所有權(quán)自動轉(zhuǎn)移 attachments 附著物 attributes 屬性 auction sale 拍賣 audits 審計 authenticate 認(rèn)證 authentication 證實 authority 當(dāng)局 authorize 認(rèn)可 availability of fixed rate medium-term financing 固定利率中期融資可得到的程度 available-for-sale securities 正供出售證券 average life 平均壽命 average managed net financed assets 所管理的已籌資金資產(chǎn)凈額平均值 backed-up servicer 替補服務(wù)者 balance sheet date 資產(chǎn)負(fù)債表日 bandwidth 帶寬 bank affiliates 銀行的下屬機(jī)構(gòu) bank quote 銀行報價 bankruptcy cost 破產(chǎn)成本 bankruptcy court 破產(chǎn)法院 bankruptcy law 破產(chǎn)法 bankruptcy proceedings 破產(chǎn)程序 bankruptcy 破產(chǎn) bareboat charterer 光船承租人 bargain renewal option廉價續(xù)租任擇權(quán) basic earnings per share每股基本收益 basic rent基本租金（各期應(yīng)付的租金） beneficiaries受益人 big-ticket items大額項目 bill and collect開票和收款 binding agreement有約束力的協(xié)議 blind vendor discount賣主暗扣 bluebook藍(lán)皮書（美國二手市場設(shè)備價格手冊） book income賬面收入 book loses賬面虧損 borrower借款人 BPO(bargain purchase option)廉價購買任擇權(quán) bridge facility橋式融通 bridge橋梁 broker fee經(jīng)紀(jì)人費 brokers經(jīng)紀(jì)人 build-to-suit leases（租賃物由承租人）承建或承造的租賃協(xié)議 bulldozer推土機(jī) bundled additional services捆綁（在一起的）附加服務(wù) bundling捆綁（服務(wù)） business acquisition業(yè)務(wù)收購 business and occupation tax營業(yè)及開業(yè)許可稅 business generation業(yè)務(wù)開發(fā) business trust商業(yè)信托 by(e)-laws細(xì)則 byte字節(jié) 一、 資產(chǎn)類 Assets 流動資產(chǎn) Current assets 貨幣資金 Cash and cash equivalents 1001 現(xiàn)金 Cash 1002 銀行存款 Cash in bank 1009 其他貨幣資金 Other cash and cash equivalents 100901 外埠存款 Other city Cash in bank 100902 銀行本票 Cashiers cheque 100903 銀行匯票 Bank draft 100904 信用卡 Credit card 100905 信用證保證金 L/C Guarantee deposits 100906 存出投資款 Refundable deposits 1101 短期投資 Short-term investments 110101 股票 Short-term investments - stock 110102 債券 Short-term investments - corporate bonds 110103 基金 Short-term investments - corporate funds 110110 其他 Short-term investments - other 1102 短期投資跌價準(zhǔn)備 Short-term investments falling price reserves 應(yīng)收款 Account receivable 1111 應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 1121 應(yīng)收股利 Dividend receivable 1122 應(yīng)收利息 Interest receivable 1131 應(yīng)收賬款 Account receivable 1133 其他應(yīng)收款 Other notes receivable 1141 壞賬準(zhǔn)備 Bad debt reserves 1151 預(yù)付賬款 Advance money 1161 應(yīng)收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inventories 1201 物資采購 Supplies purchasing 1211 原材料 Raw materials 1221 包裝物 Wrappage 1231 低值易耗品 Low-value consumption goods 1232 材料成本差異 Materials cost variance 1241 自制半成品 Semi-Finished goods 1243 庫存商品 Finished goods 1244 商品進(jìn)銷差價 Differences between purchasing and selling price 1251 委托加工物資 Work in process - outsourced 1261 委托代銷商品 Trust to and sell the goods on a commission basis 1271 受托代銷商品 Commissioned and sell the goods on a commission basis 1281 存貨跌價準(zhǔn)備 Inventory falling price reserves 1291 分期收款發(fā)出商品 Collect money and send out the goods by stages 1301 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 1401 長期股權(quán)投資 Long-term investment on stocks 140101 股票投資 Investment on stocks 140102 其他股權(quán)投資 Other investment on stocks 1402 長期債權(quán)投資 Long-term investment on bonds 140201 債券投資 Investment on bonds 140202 其他債權(quán)投資 Other investment on bonds 1421 長期投資減值準(zhǔn)備 Long-term investments depreciation reserves 股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves 債權(quán)投資減值準(zhǔn)備 Bcreditors rights investment depreciation reserves 1431 委托貸款 Entrust loans 143101 本金 Principal 143102 利息 Interest 143103 減值準(zhǔn)備 Depreciation reserves 1501 固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure 機(jī)器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement 1502 累計折舊 Accumulated depreciation 1505 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves 房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves 機(jī)器設(shè)備減值準(zhǔn)備 Machinery equipment depreciation reserves 1601 工程物資 Project goods and material 160101 專用材料 Special-purpose material 160102 專用設(shè)備 Special-purpose equipment 160103 預(yù)付大型設(shè)備款 Prepayments for equipment 160104 為生產(chǎn)準(zhǔn)備的工具及器具 Preparative instruments and implement for fabricate 1603 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設(shè)備 Erecting equipment-in-process 技術(shù)改造工程 Technical innovation project 大修理工程 General overhaul project 1605 在建工程減值準(zhǔn)備 Construction-in-process depreciation reserves 1701 固定資產(chǎn)清理 Liquidation of fixed assets 1801 無形資產(chǎn) Intangible assets 專利權(quán) Patents 非專利技術(shù) Non-Patents 商標(biāo)權(quán) Trademarks, Trade names 著作權(quán) Copyrights 土地使用權(quán) Tenure 商譽 Goodwill 1805 無形資產(chǎn)減值準(zhǔn)備 Intangible Assets depreciation reserves 專利權(quán)減值準(zhǔn)備 Patent rights depreciation reserves 商標(biāo)權(quán)減值準(zhǔn)備 trademark rights depreciation reserves 1815 未確認(rèn)融資費用 Unacknowledged financial charges 待處理財產(chǎn)損溢 Wait deal assets loss or income 1901 長期待攤費用 Long-term deferred and prepaid expenses 1911 待處理財產(chǎn)損溢 Wait deal assets loss or income 191101待處理流動資產(chǎn)損溢 Wait deal intangible assets loss or income 191102待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or income 二、負(fù)債類 Liability 短期負(fù)債 Current liability 2101 短期借款 Short-term borrowing 2111 應(yīng)付票據(jù) Notes payable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 2121 應(yīng)付賬款 Account payable 2131 預(yù)收賬款 Deposit received 2141 代銷商品款 Proxy sale goods revenue 2151 應(yīng)付工資 Accrued wages 2153 應(yīng)付福利費 Accrued welfarism 2161 應(yīng)付股利 Dividends payable 2171 應(yīng)交稅金 Tax payable 217101 應(yīng)交增值稅 value added tax payable 21710101 進(jìn)項稅額 Withholdings on VAT 21710102 已交稅金 Paying tax 21710103 轉(zhuǎn)出未交增值稅 Unpaid VAT changeover 21710104 減免稅款 Tax deduction 21710105 銷項稅額 Substituted money on VAT 21710106 出口退稅 Tax reimbursement for export 21710107 進(jìn)項稅額轉(zhuǎn)出 Changeover withnoldings on VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額 Export deduct domestic sales goods tax 21710109 轉(zhuǎn)出多交增值稅 Overpaid VAT changeover 21710110 未交增值稅 Unpaid VAT 217102 應(yīng)交營業(yè)稅 Business tax payable 217103 應(yīng)交消費稅 Consumption tax payable 217104 應(yīng)交資源稅 Resources tax payable 217105 應(yīng)交所得稅 Income tax payable 217106 應(yīng)交土地增值稅 Increment tax on land value payable 217107 應(yīng)交城市維護(hù)建設(shè)稅 Tax for maintaining and building cities payable 217108 應(yīng)交房產(chǎn)稅 Housing property tax payable 217109 應(yīng)交土地使用稅 Tenure tax payable 217110 應(yīng)交車船使用稅 Vehicle and vessel usage license plate tax(VVULPT) payable 217111 應(yīng)交個人所得稅 Personal income tax payable 2176 其他應(yīng)交款 Other fund in conformity with paying 2181 其他應(yīng)付款 Other payables 2191 預(yù)提費用 Drawing expense in advance 其他負(fù)債 Other liabilities 2201 待轉(zhuǎn)資產(chǎn)價值 Pending changerover assets value 2211 預(yù)計負(fù)債 Anticipation liabilities 長期負(fù)債 Long-term Liabilities 2301 長期借款 Long-term loans 一年內(nèi)到期的長期借款 Long-term loans due within one year 一年后到期的長期借款 Long-term loans due over one year 2311 應(yīng)付債券 Bonds payable 231101 債券面值 Face value, Par value 231102 債券溢價 Premium on bonds 231103 債券折價 Discount on bonds 231104 應(yīng)計利息 Accrued interest 2321 長期應(yīng)付款 Long-term account payable 應(yīng)付融資租賃款 Accrued financial lease outlay 一年內(nèi)到期的長期應(yīng)付 Long-term account payable due within one year 一年后到期的長期應(yīng)付 Long-term account payable over one year 2331 專項應(yīng)付款 Special payable 一年內(nèi)到期的專項應(yīng)付 Long-term special payable due within one year 一年后到期的專項應(yīng)付 Long-term special payable over one year 2341 遞延稅款 Deferral taxes 三、所有者權(quán)益類 OWNERS EQUITY 資本 Capita 3101 實收資本(或股本) Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 3103 已歸還投資 Investment Returned 公積 3111 資本公積 Capital reserve 311101 資本(或股本)溢價 Cpital(or Stock) premium 311102 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 Receive non-cash donate reserve 311103 股權(quán)投資準(zhǔn)備 Stock right investment reserves 311105 撥款轉(zhuǎn)入 Allocate sums changeover in 311106 外幣資本折算差額 Foreign currency capital 311107 其他資本公積 Other capital reserve 3121 盈余公積 Surplus reserves 312101 法定盈余公積 Legal surplus 312102 任意盈余公積 Free surplus reserves 312103 法定公益金 Legal public welfare fund 312104 儲備基金 Reserve fund 312105 企業(yè)發(fā)展基金 Enterprise expension fund 312106 利潤歸還投資 Profits capitalizad on return of investment 利潤 Profits 3131 本年利潤 Current year profits 3141 利潤分配 Profit distribution 314101 其他轉(zhuǎn)入 Other chengeover in 314102 提取法定盈余公積 Withdrawal legal surplus 314103 提取法