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 du

2、e 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應收票據(jù) Notes receivable應收股利 Dividend receivable應收利息Interest receivable應收賬款 Account receivable減:應收賬款壞賬準備 Less: Bad deb

3、t provision for Account receivable應收賬款凈額 Net bal of Account receivable其他應收款 Other receivable減:其他應收款壞賬準備Less: Bad debt provision for Other receivable其他應收款凈額Net bal of Other receivable預付賬款 Prepayment應收補貼款 Subsidy receivable存貨 Inventory減:存貨跌價準備 Less: Provision for Inventory存貨凈額Net bal of Inventory已完工尚未

4、結算款Amount due from customer for contract work待攤費用 Deferred Expense一年內(nèi)到期的長期債權投資 Long-term debt investment due within one year一年內(nèi)到期的應收融資租賃款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長期股權投資 Long-term equity investment委托貸款En

5、trusted loan receivable長期債權投資Long-term debt investment長期投資合計Total for long-term investment減:長期股權投資減值準備 Less: Impairment for long-term equity investment 減:長期債權投資減值準備 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-term invest

6、ment其中:合并價差 Include: Goodwill (Negative goodwill固定資產(chǎn) Fixed assets固定資產(chǎn)原值 Cost減:累計折舊Less: Accumulated Depreciation 固定資產(chǎn)凈值 Net bal減:固定資產(chǎn)減值準備 Less: Impairment for fixed assets固定資產(chǎn)凈額 NBV of fixed assets工程物資 Material holds for construction of fixed assets在建工程 Construction in progress減:在建工程減值準備Less: Impair

7、ment 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無形資產(chǎn)Intangible assets減:無形資產(chǎn)減值準備Less: Impairment for intangible assets無形資產(chǎn)凈額Net bal of intangible assets長期待攤費用 Long-te

8、rm deferred expense融資租賃未擔保余值Finance lease Unguaranteed residual values 融資租賃應收融資租賃款Finance lease Receivables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 Tax assets資產(chǎn)總計Total assets負債及所有者(或股東權益Liability & Equity 流動負債Current liab

9、ility短期借款 Short-term loans應付票據(jù) Notes payable應付賬款 Accounts payable已結算尚未完工款預收賬款 Advance from customers應付工資 Payroll payable應付福利費 Welfare payable應付股利 Dividend payable應交稅金 Taxes payable其他應交款 Other fees payable其他應付款 Other payable預提費用 Accrued Expense預計負債 Provision遞延收益 Deferred Revenue一年內(nèi)到期的長期負債Long-term li

10、ability due within one year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應付債券 Bonds payable長期應付款 Long-term payable專項應付款 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)股東權益 Minority interests所有者權益(或股東權益Owners Equ ity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 capital 資本公積Capital Reserves盈余公積 Surplus Reserves其中:法定公益金 Include: Statutory reserves未確認投資損失 Unrealised investment losses未分配利潤Ret

12、ained profits after appropriation其中:本年利潤 Include: Profits for the year 外幣報表折算差額 Translation reserve所有者(或股東權益合計Total Equity 負債及所有者(或股東權益合計Total Liability & Equity損益表Income statement and profit appropriation一、主營業(yè)務收入 Revenue減:主營業(yè)務成本 Less: Cost of Sales主營業(yè)務稅金及附加 Sales Tax二、主營業(yè)務利潤(虧損以填列Gross Profit (

13、 - means loss加:其他業(yè)務收入 Add: Other operating income減:其他業(yè)務支出Less: Other operating expense減:營業(yè)費用 Selling & Distribution expense管理費用G&A expense財務費用 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:營業(yè)外支出

14、 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其他轉入Other transfer-in六、可供分配的利潤Profit available for distribution( - means loss減:提取法定盈余公

15、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Profit available for

16、 owners' distribution減:應付優(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應付普通股股利 Appropriation of ordinary share's dividend轉作資本(或股本的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利潤Retained profit aft

17、er 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 in accounting policies4.會計估計變更增加(或減少利潤總額Increase (decrease in profit due to chan

18、ges in accounting estimates5.債務重組損失 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)營活動有關的現(xiàn)金Cash received relating to other operating activities現(xiàn)

19、金流入小計Sub-total of cash inflows購買商品、接受勞務支付的現(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)金流量凈額 Net Cash Flow from Operating Acti

20、vities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 other operating 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)和其他長期資產(chǎn)而收到的現(xiàn)金凈額Net cash received from di

21、sposal 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 paid to acquire fixed assets, intangible assets and

22、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 Financing Activities:吸收投資所收到的現(xiàn)金Cash received by investors借

23、款所收到的現(xiàn)金Cash received from borrowings其中:從金融機構借款所收到的現(xiàn)金Include: Cash received from financial institution borrowings 收到的其他與籌資活動有關的現(xiàn)金Cash received relating to other financing activities現(xiàn)金流入小計Sub-total of cash inflows償還債務所支付的現(xiàn)金Repayments of borrowings其中:償還金融機構債務所支付的現(xiàn)金Include: Repayments of financial insti

24、tution 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

25、加額Net Increase (Decrease in Cash and Cash Equivalents現(xiàn)金流量附表:Supplementary Information:1.將凈利潤調節(jié)為經(jīng)營活動的現(xiàn)金流量:Reconciliation of Net Profit to Cash Flow from Operating 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 losses on assets固定資產(chǎn)折舊 Depreciation of fixed assets無形資產(chǎn)攤銷 Amo

26、rtisation 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 fixed assets, 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Def