三大會計報表：資產(chǎn)負債表、損益表、現(xiàn)金流量表中英文對照

1、.英文會計報表 :FINANCIAL REPORT COVER報表所屬期間之期末時間點Period Ended所屬月份Reporting Period報出日期Submit Date記賬本位幣幣種Local Reporting Currency審核人Verifier填表人Preparer所屬月份Reporting Period報出日期Submit Date資產(chǎn)負債表Balance Sheet資產(chǎn) Assets流動資產(chǎn) Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內(nèi)到期委托貸款Entrusted loan receivable

2、due within one year減：一年內(nèi)到期 委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價準備Less: Impairment for current investment短期投資凈額Net bal of current investment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 Account receivable減：應(yīng)收賬款 壞賬準備 Less: Bad d

3、ebt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable減：其他應(yīng)收款壞賬準備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable預(yù)付賬款 Prepayment應(yīng)收補貼款Subsidy receivable存貨 Inventory減：存貨跌價準備Less: Provision for Inventory存貨凈額Net bal of Inventory

4、已完工尚未結(jié)算款A(yù)mount due from customer for contract work待攤費用 Deferred Expense一年內(nèi)到期的 長期債權(quán)投資Long-term debt investment due within one year一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year 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長期股權(quán)投資Long-term equity investment-

5、.委托貸款Entrusted loan receivable長期債權(quán)投資Long-term debt investment長期投資合計Total for long-term investment減：長期股權(quán)投資減值準備 Less: Impairment for long-term equity investment 減：長期債權(quán)投資 減值準備 Less: Impairment for long-term debt investment 減：委托貸款減值準備 Less: Provision for entrusted loan receivable長期投資凈額Net bal of long-te

6、rm investment其中： 合并價差 Include: Goodwill (Negative goodwill)固定資產(chǎn) Fixed assets無形資產(chǎn)Intangible assets固定資產(chǎn)原值Cost減：無形資產(chǎn)減值準備減：累計折舊Less: Accumulated DepreciationLess: Impairment for intangible assets固定資產(chǎn)凈值Net bal無形資產(chǎn)凈額Net bal of intangible減：固定資產(chǎn)減值準備Less: Impairmentassetsfor fixed assets固定資產(chǎn)凈額NBV of fixed as

7、sets工程物資 Material holds for constructionof fixed assets在建工程 Construction in progress減：在建工程減值準備Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress固定資產(chǎn)清理Fixed assets to be disposed of固定資產(chǎn)合計Total fixed assets無形資產(chǎn) 及其他資產(chǎn)Other assets & Intangible assets負債及所有者（或股東）權(quán)

8、益 Liability & Equity 流動負債 Current liability短期借款 Short-term loans應(yīng)付票據(jù) Notes payable應(yīng)付賬款 Accounts payable已結(jié)算尚未完工款預(yù)收賬款 Advance from customers應(yīng)付工資 Payroll payable應(yīng)付福利費Welfare payable應(yīng)付股利 Dividend payable應(yīng)交稅金 Taxes payable其他應(yīng)交款Other fees payable其他應(yīng)付款Other payable預(yù)提費用 Accrued Expense預(yù)計負債 Provision遞延收益

9、 Deferred Revenue一年內(nèi)到期的長期負債Long-term liability due within one year長期待攤費用Long-term deferredexpense融資租賃未擔保余值Finance leaseUnguaranteed residual values融資租賃應(yīng)收融資租賃款Finance leaseReceivables其他長期資產(chǎn)Other non-current assets無形及其他 長期資產(chǎn) 合計Total other assets & intangible assets遞延稅項 Deferred Tax遞延稅款借項Deferred T

10、ax assets資產(chǎn)總計Total assets其他流動負債Other current liability流動負債合計 Total current liability長期負債Long-term liability長期借款 Long-term loans應(yīng)付債券 Bonds payable長期應(yīng)付款Long-term payable專項應(yīng)付款 Grants & Subsidies received 其他長期負債 Other long-term liability 長期負債合計 Total long-term liability 遞延稅項 Deferred Tax遞延稅款貸項Deferr

11、ed Tax liabilities負債合計Total liability少數(shù)股東權(quán)益Minority interests所有者權(quán)益（或股東權(quán)益）Owners Equity實收資本（或股本）Paid in capital減；已歸還投資Less: Capital redemption-.實收資本（或股本）凈額Net bal of Paid in其中： 本年利潤 Include: Profits for thecapitalyear資本公積Capital Reserves外幣報表折算差額Translation reserve盈余公積 Surplus Reserves所有者（或股東）權(quán)益合計Tota

12、l Equity其中： 法定公益金Include: Statutory reserves負債及所有者（或股東）權(quán)益合計未確認投資損失Unrealised investment lossesTotal Liability & Equity未分配利潤Retained profits afterappropriation損益表Income statement and profit appropriation一、主營業(yè)務(wù)收入Revenue減：主營業(yè)務(wù)成本Less: Cost of Sales主營業(yè)務(wù)稅金及附加Sales Tax二、主營業(yè)務(wù)利潤 （虧損以“”填列）Gross Profit ( -

13、 means loss)加：其他業(yè)務(wù)收入Add: Other operating income減：其他業(yè)務(wù)支出Less: Other operating expense減：營業(yè)費用 Selling & Distribution expense管理費用 G&A expense財務(wù)費用 Finance expense三、營業(yè)利潤 （虧損以“”填列）Profit from operation ( - means loss)加：投資收益（虧損以“”填列）Add: Investment income補貼收入 Subsidy Income營業(yè)外收入Non-operating income減

14、：營業(yè)外支出Less: Non-operating expense四、利潤總額 （虧損總額以“”填列）Profit before Tax減：所得稅 Less: Income tax少數(shù)股東損益Minority interest加：未確認投資損失Add: Unrealised investment losses五、凈利潤 （凈虧損 以“”填列）Net profit ( - means loss)加：年初未分配利潤Add: Retained profits其他轉(zhuǎn)入Other transfer-in六、可供分配的利潤Profit available for distribution( - means

15、 loss)減：提取 法定盈余公積 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund 提取儲備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金Appropriation of enterprise expansion fund利潤歸還投資Capital redemption七、可供投資者分配的利潤P

16、rofit available for owners' distribution減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's dividend 提取任意盈余公積 Appropriation of discretionary surplus reserve 應(yīng)付普通股股利 Appropriation of ordinary share's dividend轉(zhuǎn)作資本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital-.八、

17、未分配利潤Retained profit after appropriation補充資料：Supplementary Information:1 出售、處置部門或被投資單位收益Gains on disposal of operating divisions or investments2自然災(zāi)害發(fā)生損失Losses from natural disaster3 會計政策變更 增加（或減少）利潤總額 Increase (decrease) in profit due to changes inaccounting policies4 會計估計變更 增加（或減少）利潤總額Increase (dec

18、rease) in profit due to changes inaccounting estimates5 債務(wù)重組損失Losses from debt restructuring流量表編輯Cash Flow Statement一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量：Cash Flow from Operating Activities:銷售商品、提供勞務(wù)收到的現(xiàn)金 Cash received from sales of goods or rendering services 收到的稅費返還 Refunds of taxes收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金 Cash received relating

19、to other operating activities 現(xiàn)金流入小計 Sub-total of cash inflows購買商品、接受勞務(wù)支付的現(xiàn)金Cash paid for goods or receiving services支付給職工以及為職工支付的現(xiàn)金 Cash paid to and on behalf of employees 支付的各項稅費 Tax payments支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金 Cash paid relating to other operating activities 現(xiàn)金流出小計 Sub-total of cash outflows經(jīng)營活動產(chǎn)生的現(xiàn)金

20、流量凈額Net Cash Flow from Operating Activities二、投資活動產(chǎn)生的現(xiàn)金流量：Cash Flow from Investing Activities:收回投資所收到的現(xiàn)金Cash received from disposal of investments處置子公司和其他經(jīng)營單位收到的現(xiàn)金Cash received from disposal of subsidiary or otheroperating business units取得投資收益所收到的現(xiàn)金Cash received from investments income處置固定資產(chǎn) 、無形資產(chǎn) 和其

21、他 長期資產(chǎn) 而收到的現(xiàn)金凈額 Net cash received from disposal of fixed assets, intangible assets and other long-term assets購買子公司所收到的現(xiàn)金Cash received by acquisition of subsidiary收到的其他與投資活動有關(guān)的現(xiàn)金 Cash received relating to other investing activities 現(xiàn)金流入小計 Sub-total of cash inflows購建固定資產(chǎn) 、無形資產(chǎn) 和其他 長期資產(chǎn) 所支付的現(xiàn)金 Cash pai

22、d to acquire fixed assets, intangible assets and other long-term assets投資所支付的現(xiàn)金Cash paid to acquire investments支付的其他與投資活動有關(guān)的現(xiàn)金 Cash payments relating to other investing activities 現(xiàn)金流出小計 Sub-total of cash outflows投資活動產(chǎn)生的現(xiàn)金流量凈額Net Cash Flow from Investing Activities三、籌資活動產(chǎn)生的現(xiàn)金流量：Cash Flow from Financ

23、ing Activities:吸收投資所收到的現(xiàn)金Cash received by investors借款所收到的現(xiàn)金Cash received from borrowings-.其中：從金融機構(gòu)借款所收到的現(xiàn)金Include: Cash received from financial institutionborrowings收到的其他與籌資活動有關(guān)的現(xiàn)金 Cash received relating to other financing activities 現(xiàn)金流入小計 Sub-total of cash inflows償還債務(wù)所支付的現(xiàn)金Repayments of borrowings

24、其中：償還金融機構(gòu)債務(wù)所支付的現(xiàn)金Include: Repayments of financial institution borrowings分配股利、利潤和償付利息所支付的現(xiàn)金Dividends paid, profit distributed or interest paid支付的其他與籌資活動有關(guān)的現(xiàn)金 Cash payments relating to other financing activities 現(xiàn)金流出小計 Sub-total of cash outflows籌資活動產(chǎn)生的現(xiàn)金流量凈額Net Cash Flow from Financing Activities四、匯率變

25、動對現(xiàn)金的影響額Effect of Foreign Currency Translation五、現(xiàn)金及現(xiàn)金等價物凈增加額 Net Increase (Decrease) in Cash and Cash Equivalents 現(xiàn)金流量附表： Supplementary Information:1.將凈利潤 調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量：Reconciliation of Net Profit to Cash Flow fromOperating Activities:凈利潤Net Profit加：少數(shù)股東損益Add: Minority interest加：計提的 資產(chǎn)減值準備Impairment

26、 losses on assets固定資產(chǎn)折舊Depreciation of fixed assets無形資產(chǎn)攤銷Amortisation of intangible assets長期待攤費用攤銷Amortisation of long-term deferred expenses待攤費用 減少（減：增加） Decrease (increase) in deferred expenses 預(yù)提費用 增加（減：減少） Increase (decrease) in accrued expenses處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn) 的損失（減、收益）Losses (gains) on disposal of fixedassets, intangible assets and other long-term assets固定資產(chǎn)報廢損失Losses on write-off of fixed assets財務(wù)費用Finance expense (income)投資損失（減、收益）Losses (gains) arising from investments遞延稅款 貸款（減、借項）Deferr