三大會(huì)計(jì)報(bào)表中英文對(duì)照

1、資產(chǎn)負(fù)債表 Bala nee Sheet項(xiàng)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Divide nd receivable應(yīng)收利息In terest receivable應(yīng)收帳款A(yù)ccounts receivable其他應(yīng)收款Other receivables預(yù)付帳款 Accou nts prepaid期貨保證金Future guarantee應(yīng)收補(bǔ)貼款A(yù)llowa nee receivable應(yīng)收岀口退稅 Export drawback receivable存貨 Inven tories其中：原材料In

2、cludi ng:Rawmaterials產(chǎn)成品（庫(kù)存商品）Finished goods待攤費(fèi)用Prepaid and deferred expenses待處理流動(dòng)資產(chǎn)凈損失Un settled G/L on curre nt assets一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-term debenture investment falling due in a yaear其他流動(dòng)資產(chǎn)Other current assets流動(dòng)資產(chǎn)合計(jì)Total current assets長(zhǎng)期投資：Long-terminvestment :其中：長(zhǎng)期股權(quán)投資Including long term equity i

3、nvestment長(zhǎng)期債權(quán)投資Long term securities investment* 合并價(jià)差 Incorporatingprice differenee長(zhǎng)期投資合計(jì)Totallong-terminvestment固定資產(chǎn)原價(jià)Fixedassets-cost減：累計(jì)折舊Less:AccumulatedDpreciati on固定資產(chǎn)凈值Fixedassets-netvalue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

4、Project material在建工程Construction in Progress待處理固定資產(chǎn)凈損失Un settled G/L on fixed assets固定資產(chǎn)合計(jì)Total tangible assets無(wú)形資產(chǎn)Intan gible assets其中：土地使用權(quán)Includingand use rights遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferred assets其中 :固定資產(chǎn)修理Including:Fixedassets repair固定資產(chǎn)改良支岀Improvement expenditure of fixed assets其他長(zhǎng)期資產(chǎn)Other long term as

5、sets其中：特準(zhǔn)儲(chǔ)備物資Among it:Specially approved reserving materials無(wú)形及其他資產(chǎn)合計(jì)Total intangible assets and other assets遞延稅款借項(xiàng) Deferred assets debits 資產(chǎn)總計(jì) Total Assets資產(chǎn)負(fù)債表（續(xù)表）Bala nee Sheet項(xiàng)目 ITEM短期借款Short-term loa ns應(yīng)付票款Notes payable應(yīng)付帳款 Accounts payab1e預(yù)收帳款A(yù)dvances from customers應(yīng)付工資Accrued payro1l應(yīng)付福利費(fèi) Wel

6、fare payable應(yīng)付利潤(rùn)（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(fèi)用 Provision for expenses預(yù)計(jì)負(fù)債Accrued liabilities一年內(nèi)到期的長(zhǎng)期負(fù)債Long term liabilities due within one year其他流動(dòng)負(fù)債 Other current liabilities流動(dòng)負(fù)債合計(jì) Total current liabilities長(zhǎng)期借款 Long-term loans payable應(yīng)

7、付債券Bonds payable長(zhǎng)期應(yīng)付款 long-term accounts payable專項(xiàng)應(yīng)付款 Special accounts payable其他長(zhǎng)期負(fù)債Other long-term liabilities其中：特準(zhǔn)儲(chǔ)備資金Including:Special reserve fund長(zhǎng)期負(fù)債合計(jì)Total long term liabilities遞延稅款貸項(xiàng)Deferred taxation credit負(fù)債合計(jì) Total liabilities*少數(shù)股東權(quán)益Minority interests實(shí)收資本（股本）Subscribed Capital國(guó)家資本National c

8、apital集體資本Collective capital法人資本Legal person"s capital其中：國(guó)有法人資本Including:State-ownedlegal person"s capital集體法人資本 Collective legal person"s capital個(gè)人資本Pers onalcapital外商資本Foreig nbus in essme n"scapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutorysurplus reserve

9、公益金 public welfare fund補(bǔ)充流動(dòng)資本Supplermentarycurrent capital*未確認(rèn)的投資損失(以“"號(hào)填列)Un affirmedin vestme ntloss未分配利潤(rùn)Reta ined ear nings夕卜幣報(bào)表折算差額Con verted differe nee in Foreig n Currency Stateme nts所有者權(quán)益合計(jì)Total shareholders equity負(fù)債及所有者權(quán)益總計(jì)Total Liabilities & Equity禾U潤(rùn)表 INCOME STATEMENT項(xiàng)目ITEMS產(chǎn)品銷售收

10、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：岀口產(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(fèi)用Less : Selling expenses管理費(fèi)用General and administrativeexp

11、enses財(cái)務(wù)費(fèi)用Financial expensesihcome)years其中：利息支岀 (減利息收入)Including : Interest expenses (minusinterest匯兌損失(減匯兌收益)Exchange losses(minus exchange gains) 產(chǎn)品銷售利潤(rùn) Profit on sales加：其他業(yè)務(wù)利潤(rùn)Add : profit from other operations營(yíng)業(yè)利潤(rùn)Operati ng profit力廿：投資收益Add : In come on in vestme nt加：營(yíng)業(yè)外收入Add : Non-operati ngin co

12、me減：營(yíng)業(yè)外支岀Less: Non-operatingexpenses力廿：以前年度損益調(diào)整Add : adjustment of loss and gain for previous利潤(rùn)總額 Total profit減： 所得稅 Less : In come tax凈利潤(rùn) Net profit現(xiàn)金流量表 Cash Flows StatementPrepared by: Period: Un it:ItemsI. Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of

13、services02)Re ntal receivedValue added tax on sales received and refunds of value03)added tax paidtax04)Refund of other taxes and levy other than value added07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10) Cash paid for operati

14、ng leases11) Cash paid to and on behalf of employees12) Value added tax on purchases paid13) Income tax paid14) Taxes paid other than value added tax and income tax17) Other cash paid relating to operating activities18) Sub-total of cash outflows19) Net cash flows from operating activities2. Cash Fl

15、ows from Investing Activities:20) Cash received from return of investments21) Cash received from distribution of dividends or profits22)Cash receivedfrom bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26) Other cash received relatin

16、g to investing activities27) Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28) and other long-term assets29) Cash paid to acquire equity investments30) Cash paid to acquire debt investments33) Other cash paid relating to investing activities34) Sub-total of cash outflow

17、s35) Net cash flows from investing activities3. Cash Flows from Financing Activities:36) Proceeds from issuing shares37) Proceeds from issuing bonds38) Proceeds from borrowings41) Other proceeds relating to financing activities42) Sub-total of cash inflows43) Cash repayments of amounts borrowed44)Ca

18、sh paymentsof expenses on any financing activities45)Cash paymentsfor distributionof dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash paymentsfor reductionof registeredcapital51) Other cash payments relating to financing activities52) Sub-total of c

19、ash outflows53) Net cash flows from financing activities4. Effect of Foreign Exchange Rate Changes on Cash5. Net Increase in Cash and Cash EquivalentsSupplemental Information1.Investing andFinancing Activities that do not Involve inCash Receipts and Payments56)Repaymentof debts by the transfer of fi

20、xed assets57)Repayment58)Investmentsof debts by the transfer of investments in the form of fixed assets59)Repaymentsof debts by the transfer of investories2. Reconciliation of Net Profit to Cash Flows from Operating Activities62) Net profit63) Add provision for bad debt or bad debt written off64) De

21、preciation of fixed assets65) Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66) and other long-term assets (or deduct:gains)67) Losses on scrapping of fixed assets68) Financial expenses69) Losses arising from investments (or deduct:gains)70) Defered tax credit

22、(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 receipts75) Net cash flows from operating activities3. Net Increase in

23、 Cash and Cash Equivalents76) cash at the end of the period77) Less:cash at the beginning of the period78) Plus:cash equivalents at the end of the period79) Less:cash equivalents at the beginning of the period80) Net increase in cash and cash equivalents現(xiàn)金流量表的現(xiàn)金流量聲明 擬制人：時(shí)間：?jiǎn)挝唬?項(xiàng)目1. cash 流量從經(jīng)營(yíng)活動(dòng)：01 ）

24、所收到的現(xiàn)金從銷售貨物或提供勞務(wù) 02 ）收到的租金 增值稅銷售額收到退款的價(jià)值03 ）增值稅繳納04 ）退回的其他稅收和征費(fèi)以外的增值稅07 ）其他現(xiàn)金收到有關(guān)經(jīng)營(yíng)活動(dòng)08 ）分，總現(xiàn)金流入量09 ）用現(xiàn)金支付的商品和服務(wù)10 ）用現(xiàn)金支付經(jīng)營(yíng)租賃11 ）用現(xiàn)金支付，并代表員工12 ）增值稅購(gòu)貨支付13 ）所得稅的繳納14 ）支付的稅款以外的增值稅和所得稅17 ）其他現(xiàn)金支付有關(guān)的經(jīng)營(yíng)活動(dòng)18 ）分，總的現(xiàn)金流出19 ）凈經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量2. cash 流向與投資活動(dòng)：20 ）所收到的現(xiàn)金收回投資21 ）所收到的現(xiàn)金從分配股利，利潤(rùn)22 ）所收到的現(xiàn)金從國(guó)債利息收入 現(xiàn)金凈額收到的處置固定資產(chǎn)，無(wú)形資產(chǎn)23 ）資產(chǎn)和其他長(zhǎng)期資產(chǎn)26 ）其他收到的現(xiàn)金與投資活動(dòng)27