財務(wù)報表英文翻譯大全

1、資產(chǎn)負(fù)債表Balance Sheet編制單位: _年_月_日 單位: 元Prepared by: Month:_Date:_Year Monetary unit:_資產(chǎn)Assets行次Line No.年初數(shù)Beg. balance期末數(shù)End. balance負(fù)債和所有者權(quán)益(或股東權(quán)益)Liabilities & Owners (Stockholders) equity行次Line No.年初數(shù)Beg. balance期末數(shù)End. balance流動資產(chǎn):Current assets流動負(fù)債Current liabilities貨幣資金Monetary funds短期借款Short

2、-term loans短期投資Short-term investment應(yīng)付票據(jù)Notes payable應(yīng)收票據(jù)Notes receivable應(yīng)付賬款A(yù)ccounts payable應(yīng)收股利Dividend receivable預(yù)收賬款A(yù)dvances from customers應(yīng)收利息Interest receivable應(yīng)付工資Accrued payroll應(yīng)收賬款A(yù)ccounts receivable應(yīng)付福利費Welfare expenses payable其他應(yīng)收款Other receivable應(yīng)付股利Dividend payable預(yù)付賬款A(yù)dvances to suppli

3、ers應(yīng)交稅金Taxes payable應(yīng)收補貼款Subsidies receivable其他應(yīng)交款Other payables存貨Inventories其他應(yīng)付款Other amounts payable待攤費用Prepaid expenses預(yù)提費用Accrued expenses一年內(nèi)到期的長期債權(quán)投資Long-term debt investment due within a year預(yù)計負(fù)債Estimated liabilities其他流動資產(chǎn)Other current assets一年內(nèi)到期的長期負(fù)債Long-term liabilities due within a year流動

4、資產(chǎn)合計Sub-total of current assets其他流動負(fù)債Other current liabilities長期投資:Long-term investments:長期股權(quán)投資Long-term equity investment流動負(fù)債合計Sub-total of current liabilities 長期債權(quán)投資Long-term debt investment長期負(fù)債：Long-term liabilities 長期投資合計Sub-total of long term investment長期借款Long-term borrowings固定資產(chǎn):Fixed assets:

5、應(yīng)付債券Bonds payable固定資產(chǎn)原價Fixed assets-cost長期應(yīng)付款Long-term payables減: 累計折舊Less: Accumulated depreciation專項應(yīng)付款Special payables固定資產(chǎn)凈值Fixed assets-NBV其他長期負(fù)債Other long-term liabilities 減: 固定資產(chǎn)減值準(zhǔn)備Less: Provision for impairment of fixed assets長期負(fù)債合計Sub-total of long-term liabilities固定資產(chǎn)凈額Fixed assets-net遞延稅項

6、Deferred taxes工程物資Construction materials遞延稅款貸項Deferred tax credit在建工程Construction in progress負(fù)債合計Total liabilities 固定資產(chǎn)清理Disposal of fixed assets固定資產(chǎn)合計Sub-total of fixed assets所有者權(quán)益（或股東權(quán)益）Owners (Stockholders) equity 無形資產(chǎn)及其他資產(chǎn)Intangible and other assets實收資本（或股本）Paid-in capital (or stock)無形資產(chǎn)Intangib

7、le assets減：已歸還投資Less: Investment returned長期待攤資產(chǎn)Long-term prepayment實收資本（或股本）凈額Paid-in capital (or stock) - net其他長期資產(chǎn)Other long-term assets資本公積Capital surplus無形資產(chǎn)及其他資產(chǎn)合計Sub-total of intangible and other assets贏余公積Surplus reserve其中：法定公益金Including: Statutory public welfare fund遞延稅項:Deferred taxes:未分配利潤

8、Undistributed profit遞延稅款借項Deferred tax debit所有者權(quán)益（或股東權(quán)益）合計Total owners (stockholders) equity資產(chǎn)總計Total assets負(fù)債和所有者權(quán)益（或股東權(quán)益）合計Total liabilities & owners (stockholders) equity利潤表Income Statement編制單位： _年_月_日 單位: 元Prepared by: Month: _Date:_Year Monetary unit: RMB Yuan項目Item行次Line No.本月數(shù)Current mont

9、h本年累計數(shù)Current year accumulative一、主營業(yè)務(wù)收入I. Revenue from main operations減：主營業(yè)務(wù)成本Less: Cost of main operations主營業(yè)務(wù)稅金及附加Taxes and surcharges for main operations二、主營業(yè)務(wù)利潤（虧損以“-”填列）II. Profit/Loss from main operations加：其他業(yè)務(wù)利潤（虧損以“-”填列）Add: Profit/Loss from other operations減：營業(yè)費用Less: Operating expenses管理費用

10、General and administrative expenses財務(wù)費用Financial expenses三、營業(yè)利潤（虧損以“-”填列）III. Operating profit/loss加： 投資收益（虧損以“-”填列）Add: Investment income/losses 補貼收入 Revenue from subsidies 營業(yè)外收入 Non-operating revenue減：營業(yè)外支出Less: Non-operating expenditures四、利潤總額（虧損以“-”填列）IV. Income/Loss before tax減：所得稅Less: Income

11、tax五、凈利潤（虧損以“-”填列）V. Net income/loss補充資料Supplementary information:項目Item本年累計數(shù)Current year cumulative上年實際數(shù)Prior year actual1. 出售、處理部門或被投資單位所得收益Gain on sale and disposal of a department or an invested enterprise2. 自然災(zāi)害發(fā)生的損失Losses arising from natural disasters3. 會計政策變更增加（或減少）利潤總額Increase/decrease in i

12、ncome before tax due to a change in accounting policy4. 會計估計變更增加（或減少）利潤總額Increase/decrease in income before tax due to a change in accounting estimate5. 債務(wù)重組損失Losses arising from debt restructurings6. 其他Others現(xiàn)金流量表Cash Flow Statement編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Item行次

13、Line No.金額Amount一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量I. Cash flows from operating activities 銷售產(chǎn)品、提供勞務(wù)收到的現(xiàn)金Cash received from the sale of goods or rendering of 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Other cash receipts relating to 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 a

14、nd services支付給職工及為職工支付的現(xiàn)金Cash paid to and on behalf of employees支付的各項稅費Payments of all types of taxes支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金Other cash payments relating to 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)金流量凈額Net cash flows from operating activities二、投資活動產(chǎn)生的現(xiàn)金流量II. Cash flows from investing acti

15、vities 收回投資所收到的現(xiàn)金Cash received from return of investments取得投資收益所收到的現(xiàn)金Cash received from return on investment處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所收回的現(xiàn)金凈額Net cash received from the sale of fixed assets, intangible assets and other long-term assets收到的其他與投資活動有關(guān)的現(xiàn)金Other cash receipts relating to investing activities現(xiàn)金流入小計

16、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 paid 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Other cash payment relating to 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 flows from i

17、nvesting activities三、籌資活動產(chǎn)生的現(xiàn)金流量：III. Cash flows from financing activities:吸收投資所收到的現(xiàn)金Cash received from investment by others借款所收到的現(xiàn)金Cash received from borrowings收到的其他與籌資活動有關(guān)的現(xiàn)金Other cash receipts relating to 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Cash payment of amounts borrowe

18、d分配股利、利潤或償付利息所支付的現(xiàn)金Cash paid for distribution of dividends or profits and for interest expense支付的其他與籌資活動有關(guān)的現(xiàn)金Other cash payments relating to 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 financing activities四、匯率變動對現(xiàn)金的影響IV. Effect of changes in foreign exchange rate o

19、n cash五、現(xiàn)金及現(xiàn)金等價物凈增加額V. Net increase in cash and cash equivalents補充資料Supplementary Information 行次Line No.金額Amount1. 將凈利潤調(diào)節(jié)為經(jīng)營活動現(xiàn)金流量：Reconciliation of net income to cash flows from operating activities凈利潤Net income加：計提的資產(chǎn)減值準(zhǔn)備Add: Provision for impairment of assets固定資產(chǎn)折舊Depreciation of fixed assets無形資產(chǎn)

20、攤銷Amortization of intangible assets長期待攤費用攤銷Amortization of long-term prepayment待攤費用減少（減：增加）Decrease in prepaid expense (or deduct: increase)預(yù)提費用增加（減：減少）Increase of accrued expenses (or deduct: decrease)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 on disposal of fixed assets, intangible assets and other long-te

21、rm assets (or deduct: gains)固定資產(chǎn)報廢損失Losses on scrapping of fixed assets財務(wù)費用Financial expenses投資損失（減：收益）Investments losses (or deduct: gains)遞延稅款貸項（減：借項）Deferred tax credit (or deduct: debit)存貨的減少（減：增加）Decrease in inventories (or deduct: increase)經(jīng)營性應(yīng)收項目的減少（減：增加）Decrease in operating payables (or ded

22、uct: increase)經(jīng)營性應(yīng)收項目的增加（減：減少）Increase in operating payables (or deduct: decrease)其他Other 經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Net cash flows from operating activities2. 不涉及現(xiàn)金收支的投資和籌資活動Investing and financing activities that do not involve cash receipts and payments債務(wù)轉(zhuǎn)化為資本Conversion of debt into capital一年內(nèi)到期的可轉(zhuǎn)換公司債券Convert

23、ible bonds to be expired within one year融資租入固定資產(chǎn)Fixed assets under finance lease3. 現(xiàn)金及現(xiàn)金等價物凈增加情況：Net increase in cash and can equivalents現(xiàn)金的期末余額Cash at end of period 減：現(xiàn)金的期初余額Less: Cash at the beginning of the period加：現(xiàn)金等價物的期末余額Plus: Cash equivalents at the end of the period減：現(xiàn)金等價物的期初余額Less: Cash eq

24、uivalents at the beginning of the period現(xiàn)金及現(xiàn)金等價物凈增加額Net increase in cash and cash equivalents 資產(chǎn)減值準(zhǔn)備明細(xì)表Statement of Provision for Impairment of Assets編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Item年初余額Beginning balance本年增加數(shù)Increase for current year本年轉(zhuǎn)回數(shù)Reversal for current year年末余額

25、Ending balance一、 壞賬準(zhǔn)備合計I. Total amounts of bad debts provided其中：應(yīng)收賬款I(lǐng)ncluding: Accounts receivable 其他應(yīng)收款Other receivables二、 短期投資跌價準(zhǔn)備合計II. Total amounts of short-term investments write-down provided其中：股票投資Including: Stock investment債券投資Bond investment三、 存貨跌價準(zhǔn)備合計. Total amounts of inventory written-do

26、wn provided其中：庫存商品Including: Goods on hand原材料Raw materials四、 長期投資減值準(zhǔn)備合計. Total amounts provided for impairment of long-term investments其中：長期股權(quán)投資Including: Long-term equity investment長期債權(quán)投資Long-term debt investment五、 固定資產(chǎn)減值準(zhǔn)備合計. Total amounts provided for impairment of fixed assets其中：房屋、建筑物Including:

27、 Buildings and structures機器設(shè)備Equipment and machinery六、 無形資產(chǎn)減值準(zhǔn)備. Provision for impairment of intangible assets其中：專利權(quán)Including: Patent商標(biāo)權(quán)Trade marks七、 在建工程減值準(zhǔn)備. Provision for impairment of construction in progress八、 委托貸款減值準(zhǔn)備. Provision for impairment of designated loan receivable注：根據(jù)財會200310號文件規(guī)定，此表已

28、變動，請參見第404-407頁。Note: This statement has been revised according to CaiKuai 2003 No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者權(quán)益（或股東權(quán)益）增減變動表Statement of Changes in Owners (Stockholders) Equity編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Item行次Line

29、No.本年數(shù)Current year上年數(shù)Prior year一、 實收資本（或股本）：I. Paid-in capital (or stock)年初余額Beginning balance1本年增加數(shù)Increase in the current year2其中：資本公積轉(zhuǎn)入Including: Transfer-in from capital surplus3贏余公積轉(zhuǎn)入Transfer-in from surplus reserve4利潤分配轉(zhuǎn)入Transfer-in from distribution of profit5新增資本（或股本）Additional capital (or s

30、tock)6本年減少數(shù)Decrease in the current year10年末余額Ending balance15二、 資本公積：. Capital surplus:年初余額Beginning balance16本年增加數(shù)Increase in the current year17其中：資本（或股本）溢價Including: Premium on capital (or stock)18接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Reserve of donated non-cash assets19接受現(xiàn)金捐贈Receipt of cash donation20股權(quán)投資準(zhǔn)備Equity investmen

31、t reserve21撥款轉(zhuǎn)入Transfer-in from government appropriations22外幣資本折算差額Foreign currency capital translation difference23其他資本公積Other capital surplus30本年減少數(shù)Decrease in the current year40其中：轉(zhuǎn)增資本（或股本）Including: Conversion into capital (or stock)41年末余額Ending balance45三、 法定和任意贏余公積：. Statutory and discretionar

32、y surplus reserves年初余額Beginning balance46本年增加數(shù)Increase in the current year47其中：從凈利潤中提取數(shù)Including: Amount appropriated from net income48其中：法定盈余公積Including: Statutory surplus reserve49任意盈余公積Discretionary surplus reserve50儲備基金Reserve fund51企業(yè)發(fā)展基金Enterprise expansion fund52法定公益金轉(zhuǎn)入數(shù)Transfer-in from statu

33、tory public welfare fund53本年減少數(shù)Decrease in the current year54其中：彌補虧損Including: Recovery of losses55轉(zhuǎn)增資本（或股本）Conversion into capital (or stock)56分派現(xiàn)金股利或利潤Distribution of cash dividend or profit57分派股票股利Distribution of stock dividend58年末余額Ending balance62其中：法定盈余公積Including: Statutory surplus reserve63儲

34、備基金Reserve fund64企業(yè)發(fā)展基金Enterprise expansion fund65四、 法定公益金：. Statutory public welfare fund:年初余額Beginning balance66本年增加數(shù)Increase in the current year67其中：從凈利潤中提取數(shù)Including: Amount appropriated from net income68本年減少數(shù)Decrease in the current year70其中：集體福利支出Including: Collective welfare expenditure71年末余額E

35、nding balance75五、 未分配里：. Undistributed profit:年初未分配利潤Undistributed profit at the beginning of the year76本年凈利潤（凈虧損以“”號填列）Net income (or losses) for the year77本年利潤分配Profit distribution for the year78年末未分配利潤（未彌補虧損以“”號填列）Undistributed profit/losses at end of the year80應(yīng)交增值稅明細(xì)表VAT Payable Movement Table編

36、制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Item行次 Line No.本月數(shù)Current month本年累計數(shù)Current year cumulative一、 應(yīng)交增值稅I. Value-added tax payable:1. 年初未抵扣數(shù)（以“”號填列）Amount not deducted at the beginning of the year1×2. 銷項稅額Output VAT2出口退稅Refund of export duty3進(jìn)項稅額轉(zhuǎn)出Transfer-out of input VA

37、T4轉(zhuǎn)出多交增值稅Transfer-out of overpaid VAT5673. 進(jìn)項稅額Input VAT8已交稅金Taxes paid9減免稅款VAT deductions and exemptions10出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Export duty deductible from taxes payable on domestic sales11轉(zhuǎn)出未交增值稅Transfer-out of unpaid VAT1213144. 期末未抵扣數(shù)（以“”號填列）Amount not deducted at the end of the year15×二、 未交增值稅. Unpa

38、id VAT1. 年初未交數(shù)（多交數(shù)以“”號填列）Amount not paid at the beginning of the year16×2. 本期轉(zhuǎn)入數(shù)（多交數(shù)以“”號填列）Transfer-in for the current period173. 本期已交數(shù)Amount paid in the current period184. 期末未交數(shù)（多交數(shù)以“”號填列）Amount not paid at the end of the year20×利潤分配表Statement of Profit Distribution編制單位： 年度 單位: 元Prepared

39、by: Period:_ Monetary unit: RMB Yuan項目Item行次Line No.本年實際Current year actual上年實際Prior year actual一、 凈利潤I. Net income1加：年初未分配利潤Add: Undistributed profit at the beginning of the year2其他轉(zhuǎn)入Other transfer-ins4二、 可供分配的利潤. Profit to be distributed8減：提取法定盈余公積Less: Appropriation of statutory surplus reserve9提

40、取法定公益金Appropriation of statutory public welfare fund10提取職工獎勵及福利基金Appropriation of employee welfare and bonus fund11提取儲備基金 Appropriation of reserve fund12提取企業(yè)發(fā)展基金Appropriation of enterprise expansion fund13利潤歸還投資Profit capitalized on return of investment14三、 可供投資者分配的利潤. Profit to be distributed to in

41、vestor16減：應(yīng)付優(yōu)先股股利Less: Dividend payable on preferred stock17提取任意盈余公積Appropriation of discretionary surplus reserve18應(yīng)付普通股股利Dividend payable on common stock19轉(zhuǎn)作資本（或股本）的普通股股利Common stock dividend converted into capital (stock)20四、 未分配利潤. Undistributed profit25分部報表（業(yè)務(wù)分部）Business Segment Statement編制單位：

42、年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Itemxx業(yè)務(wù)Business Axx業(yè)務(wù)Business Bxx業(yè)務(wù)Business C其他業(yè)務(wù)Other businesses抵消Write-off未分配項目Undistributed items合計Total本年Current year上年P(guān)rior year本年Current year上年P(guān)rior year本年Current year上年P(guān)rior year本年Current year上年P(guān)rior year本年Current year上年P(guān)rior year本年Curre

43、nt year上年P(guān)rior year本年Current year上年P(guān)rior year一、 營業(yè)收入合計I. Total operating revenues其中：對外營業(yè)收入Including: Revenue from external sales分部間營業(yè)收入Revenue from inter-segment sales二、 銷售成本合計. Total costs of sales其中：對外銷售成本Including: Cost of external sales分部間銷售成本Cost of inter-segment sales三、 期間費用合計. Total period ex

44、penses四、 營業(yè)利潤合計. Total operating profit五、 資產(chǎn)總額. Total assets六、 負(fù)債總額. Total liabilities分部報表（地區(qū)分部）Geographical Segment Statement編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Itemxx地區(qū)Region Axx地區(qū)Region Bxx地區(qū)Region C其他地區(qū)Other Regions抵消Write-off未分配項目Undistributed items合計Total本年Current year上年P(guān)rior yea