完整英文版財務報表各項目詞條

完整英文版資產(chǎn)欠債表、利潤表及現(xiàn)金流量表資產(chǎn)欠債表BalanceSheet項目ITEM貨幣資金Cash短時間投資Shortterminvestments應收單據(jù)Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountsreceivable其他應收款Otherreceivables預付賬款Accountsprepaid期貨保證金Futureguarantee應收補助款Allowancereceivable應收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品（庫存商品）Finishedgoods待攤費用Prepaidanddeferredexpenses待處置流動資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長期債權投資Long-termdebentureinvestmentfallingdueinayaear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計Totalcurrentassets長期投資：Long-terminvestment：其中:長期股權投資Includinglongtermequityinvestment長期債權投資Longtermsecuritiesinvestment*歸并價差Incorporatingpricedifference長期投資合計Totallong-terminvestment固定資產(chǎn)原價Fixedassets-cost減：累計折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值預備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處置固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地利用權Includinganduserights遞延資產(chǎn)（長期待攤費用）Deferredassets其中:固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長期資產(chǎn)Otherlongtermassets其中:特準儲蓄物資Amongit:Speciallyapprovedreservingmaterials無形及其他資產(chǎn)合計Totalintangibleassetsandotherassets遞延稅款借項Deferredassetsdebits資產(chǎn)總計TotalAssets資產(chǎn)欠債表（續(xù)表）BalanceSheet項目ITEM短時間借款Short-termloans應付票款Notespayable應付賬款Accountspayab1e預收賬款Advancesfromcustomers應付工資Accruedpayro1l應付福利費Welfarepayable

應付利潤（股利）Profitspayab1e應交稅金Taxespayable其他應交款Otherpayabletogovernment其他應付款Othercreditors預提費用Provisionforexpenses估量欠債Accruedliabilities一年內(nèi)到期的長期欠債Longtermliabilitiesduewithin其他流動欠債Othercurrentliabilities流動欠債合計Totalcurrentliabilities長期借款Long-termloanspayable應付債券Bondspayable長期應付款long-termaccountspayable專項應付款Specialaccountspayable其他長期欠債Otherlong-termliabilities其中:特準儲蓄資金Including:Specialreservefund長期欠債合計Totallongtermliabilities遞延稅款貸項Deferredtaxationcredit負債合計Totalliabilities*少數(shù)股東權益Minorityinterests實收資本（股本）SubscribedCapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson'scapital其中:國有法人資本Including:State-ownedlegalperson集體法人資本Collectivelegalperson'scapital個人資本Personalcapital外商資本Foreignbusinessmen'scapital資本公積Capitalsurplus盈余公積surplusreserveoneyearscapital其中:法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefundoneyearscapital補充流動資本Supplementarycurrentcapital*未確認的投資損失（以“-”號填列）Unaffirmedinvestmentloss未分派利潤Retainedearnings外幣報表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權益合計Totalshareholder'sequity欠債及所有者權益共計TotalLiabilities&Equity利潤表INCOMESTATEMENT項目ITEMS產(chǎn)品銷售收入Salesofproducts其中：出口產(chǎn)品銷售收入Including：Exportsales減：銷售折扣與折讓Less：Salesdiscountandallowances產(chǎn)品銷售凈額Netsalesofproducts減：產(chǎn)品銷售稅金Less：Salestax產(chǎn)品銷售本錢Costofsales其中：出口產(chǎn)品銷售本錢Including：Costofexportsales產(chǎn)品銷售毛利Grossprofitonsales減：銷售費用Less：Sellingexpenses治理費用Generalandadministrativeexpenses財務費用Financialexpenses其中：利息支出（減利息收入）Including：Interestexpenses（minusinterestincome）匯兌損失（減匯兌收益）Exchangelosses（minusexchangegains）產(chǎn)品銷售利潤Profitonsales加：其他業(yè)務利潤Add：Profitfromotheroperations營業(yè)利潤Operatingprofit加：投資收益Add：Incomeoninvestment加：營業(yè)外收入Add：Non-operatingincome減：營業(yè)外支出Less：Non-operatingexpenses加：以前年度損益調(diào)整Add：Adjustmentoflossandgainforpreviousyears利潤總額Totalprofit減：所得稅 Less：Incometax凈利潤Netprofit現(xiàn)金流量表CashFlowsStatementPreparedby:Period:Unit:ItemsFlowsfromOperatingActivities:01)Cashreceivedfromsalesofgoodsorrenderingofservices02)RentalreceivedValueaddedtaxonsalesreceivedandrefundsofvalue03)addedtaxpaid04)Refundofothertaxesandlevyotherthanvalueaddedtax07)Othercashreceivedrelatingtooperatingactivities08)Sub-totalofcashinflows09)CashpaidforgoodsandservicesCashpaidforoperatingleasesCashpaidtoandonbehalfofemployeesValueaddedtaxonpurchasespaidIncometaxpaidTaxespaidotherthanvalueaddedtaxandincometaxOthercashpaidrelatingtooperatingactivitiesSub-totalofcashoutflowsNetcashflowsfromoperatingactivitiesFlowsfromInvestingActivities:CashreceivedfromreturnofinvestmentsCashreceivedfromdistributionofdividendsorprofitsCashreceivedfrombondinterestincomeNetcashreceivedfromdisposaloffixedassets,intangibleAssetsandotherlong-termassetsOthercashreceivedrelatingtoinvestingactivitiesSub-totalofcashinflowsCashpaidtoacquirefixedassets,intangibleassetsAndotherlong-termassetsCashpaidtoacquireequityinvestmentsCashpaidtoacquiredebtinvestmentsOthercashpaidrelatingtoinvestingactivitiesSub-totalofcashoutflowsNetcashflowsfrominvestingactivitiesFlowsfromFinancingActivities:ProceedsfromissuingsharesProceedsfromissuingbondsProceedsfromborrowingsOtherproceedsrelatingtofinancingactivitiesSub-totalofcashinflowsCashrepaymentsofamountsborrowedCashpaymentsofexpensesonanyfinancingactivitiesCashpaymentsfordistributionofdividendsorprofitsCashpaymentsofinterestexpensesCashpaymentsforfinanceleasesCashpaymentsforreductionofregisteredcapitalOthercashpaymentsrelatingtofinancingactivitiesSub-totalofcashoutflowsNetcashflowsfromfinancingactivitiesofForeignExchangeRateChangesonCashIncreaseinCashandCashEquivalentsSupplementalInformationandFinancingActivitiesthatdonotInvolveinCashReceiptsandPaymentsRepaymentofdebtsbythetransferoffixedassetsRepaymentofdebtsbythetransferofinvestmentsInvestmentsintheformoffixedassetsRepaymentsofdebtsbythetransferofinvestoriesofNetProfittoCashFlowsfromOperatingActivitiesNetprofitAddprovisionforbaddebtorbaddebtwrittenoffDepreciationoffixedassetsAmortizationofintangibleassetsLossesondisposaloffixedassets,intangibleassetsandotherlong-termassets(ordeduct:gains)LossesonscrappingoffixedassetsFinancialexpensesLossesarisingfrominvestments(ordeduct:gains)Deferedtaxcredit(ordeduct:debit)Decreaseininventories(ordeduct：increase)Decreaseinoperatingreceivables(ordeduct:increase)Increaseinoperatingpayables(ordeduct:decrease)Netpaymentonvalueaddedtax(ordeduct:netreceiptsNetcashflowsfromoperatingactivitiesIncreaseinCashandCashEquivalentscashattheendoftheperiodLess:cashatthebeginningoftheperiodPlus:cashequivalentsattheendoftheperiodLess:cashequivalentsatthebeginningoftheperiodNetincreaseincashandcashequivalentsapaymentorseriouspayments一次或多次付款abatement扣減absoluteandunconditionalpayments絕對和無條件付款acceleratedpayment加速支付acceptancedate同意日acceptance同意accession加入accessories附屬設備accountability承擔責任的程度accountingbenefits會計利益accountingperiod會計期間accountingpolicies會計政策accountingprinciple會計準那么accountingtreatment會計處置accountsreceivables應收賬款accounts賬項accreditedinvestors經(jīng)備案的投資人accumulatedallowance累計預備金acknowledgementrequirement對承認的要求acquisitionofassets資產(chǎn)的取得acquisitions兼并ActonProductLiability(德國)生產(chǎn)責任法action訴訟actualownership事實上的所有權additionalfilings補充備案additionalmargin附加利差additionalrisk附加風險additions（設備的）附件adjustedtaxbasis已調(diào)整稅基adjustmentofyield對收益的調(diào)整administrativefee治理費AdministrativeLaw（美國）行政法advancenotice事前通知advance放款adversetaxconsequences不利的稅收后果advertising做廣告affiliatedgroup聯(lián)合集體affiliate附屬機構AfricanLeasingAssociation非洲租賃協(xié)會after-taxrate稅后利率aggregaterents合計租金aggregaterisk合計風險agreementconcerningrightsofexplorenaturalresources涉及自然資源開發(fā)權的協(xié)議agreement協(xié)議alliances聯(lián)盟allocationoffinanceincome財務收益分派allowanceforlossesonreceivables應收款損失備抵金alternativeuses改換用途地利用amenabilitytoforeigninvestment外國投資的易受操縱程度amendment修改amortizationofdeferredloanfeesandrelatedconsideration遞延的貸款費和相關的報酬的攤銷amortizationschedule攤銷進度表amortize攤銷amountofrecourse求償金額amountofusage利用量AMT（AlternativeMinimumTax）（美國）可替代最低稅analogousto類推為annualbudgetappropriation年度預算撥款appendix（契約性文件的）附件applicablelaw適用法律applicablesecuritieslaws適用的證券法律applicabletaxlife適用的應納稅壽命appraisal評估appraisers評估人員appreciation溢價appropriationprovisions撥款條例appropriation侵占approvalauthority核準權approval核準approximation近似arbitraryandartificiallyhighvalue（承租人違約出租人收回租賃物時法官裁決的）任意的和人為舉高的價值arbitration仲裁arm'slengthtransaction公平交易arrangement安排arrest扣留Article2A美國統(tǒng)一商法典關于法定融資租賃的條款articlesofincorporation公司章程AsiaLeaae亞洲租賃協(xié)會assess評估assetmanager設備領導assetriskinsurance資產(chǎn)風險保險assetsecuritization資產(chǎn)證券化assetspecificity資產(chǎn)特點assettracking資產(chǎn)跟蹤asset-backedfinancing資產(chǎn)支持型融資asset-basedlessor立足于資產(chǎn)的出租人asset-orientedlessor(經(jīng)營租賃中的)資產(chǎn)導向型出租人asset資產(chǎn)assignee受讓人assignment讓與association社團attheexpiry期限屆滿時ATT(automatictransferoftitle)所有權自動轉(zhuǎn)移attachments附著物attributes屬性auctionsale拍賣audits審計authenticate認證authentication證明authority當局authorize認可availabilityoffixedratemedium-termfinancing固定利率中期融資可取得的程度available-for-salesecurities正供出售證券averagelife平均壽命averagemanagednetfinancedassets所治理的已籌資金資產(chǎn)凈額平均值backed-upservicer替補效勞者balancesheetdate資產(chǎn)欠債表日bandwidth帶寬bankaffiliates銀行的下屬機構bankquote銀行報價bankruptcycost破產(chǎn)本錢bankruptcycourt破產(chǎn)法院bankruptcylaw破產(chǎn)法bankruptcyproceedings破產(chǎn)程序bankruptcy破產(chǎn)bareboatcharterer光船承租人bargainrenewaloption廉價續(xù)租任擇權basicearningspershare每股大體收益basicrent大體租金（各期應付的租金）beneficiaries受益人big-ticketitems大額項目billandcollect開票和收款bindingagreement有約束力的協(xié)議blindvendordiscount賣主暗扌口bluebook藍皮書（美國二手市場設備價錢手冊）bookincome賬面收入bookloses賬面虧損borrower借款人BPO（bargainpurchaseoption）廉價購買任擇權bridgefacility橋式融通bridge橋梁brokerfee經(jīng)紀人費brokers經(jīng)紀人build-to-suitleases（租賃物由承租人）承建或承造的租賃協(xié)議bulldozer推土機bundledadditionalservices捆綁（在一路的）附加效勞bundling捆綁（效勞）businessacquisition業(yè)務收購businessandoccupationtax營業(yè)及開業(yè)許可稅businessgeneration業(yè)務開發(fā)businesstrust商業(yè)信托by（e）-laws細那么byte字節(jié)一、 資產(chǎn)類Assets流動資產(chǎn)Currentassets貨幣資金Cashandcashequivalents1001現(xiàn)金Cash1002銀行存款Cashinbank1009其他貨幣資金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902銀行本票Cashier''scheque100903銀行匯票Bankdraft100904信譽卡Creditcard100905信譽證保證金L/CGuaranteedeposits100906存出投資款Refundabledeposits1101短時間投資Short-terminvestments110101股票Short-terminvestments-stock110102債券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短時間投資跌價預備Short-terminvestmentsfallingpricereserves應收款Accountreceivable1111應收單據(jù)Notereceivable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance1121應收股利Dividendreceivable1122應收利息Interestreceivable1131應收賬款Accountreceivable1133其他應收款Othernotesreceivable1141壞賬預備Baddebtreserves1151預付賬款Advancemoney1161應收補助款Coverdeficitbystatesubsidiesofreceivable庫存資產(chǎn)Inventories1201物資采購Suppliespurchasing1211原材料Rawmaterials1221包裝物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料本錢不同Materialscostvariance1241自制半成品Semi-Finishedgoods1243庫存商品Finishedgoods1244商品進銷差價Differencesbetweenpurchasingandsellingprice1251委托加工物資Workinprocess-outsourced1261委托代銷商品Trusttoandsellthegoodsonacommissionbasis1271受托代銷商品Commissionedandsellthegoodsonacommissionbasis1281存貨跌價預備Inventoryfallingpricereserves1291分期收款發(fā)出商品Collectmoneyandsendoutthegoodsbystages1301待攤費用Deferredandprepaidexpenses長期投資Long-terminvestment1401長期股權投資Long-terminvestmentonstocks140101股票投資Investmentonstocks140102其他股權投資Otherinvestmentonstocks1402長期債權投資Long-terminvestmentonbonds140201債券投資Investmentonbonds140202其他債權投資Otherinvestmentonbonds1421長期投資減值預備Long-terminvestmentsdepreciationreserves股權投資減值預備Stockrightsinvestmentdepreciationreserves債權投資減值預備Bcreditor''srightsinvestmentdepreciationreserves1431委托貸款Entrustloans143101本金Principal143102利息Interest143103減值預備Depreciationreserves1501固定資產(chǎn)Fixedassets衡宇Building建筑物Structure機械設備Machineryequipment運輸設備Transportationfacilities工具器具Instrumentsandimplement1502累計折舊Accumulateddepreciation1505固定資產(chǎn)減值預備Fixedassetsdepreciationreserves衡宇、建筑物減值預備Building/structuredepreciationreserves機械設備減值預備Machineryequipmentdepreciationreserves1601工程物資Projectgoodsandmaterial160101專用材料Special-purposematerial160102專用設備Special-purposeequipment160103預付大型設備款Prepaymentsforequipment160104為生產(chǎn)預備的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安裝工程Erectionworks在安裝設備Erectingequipment-in-process技術改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程減值預備Construction-in-processdepreciationreserves1701固定資產(chǎn)清理Liquidationoffixedassets1801無形資產(chǎn)Intangibleassets專利權Patents非專利技術Non-Patents商標權Trademarks,Tradenames高作權Copyrights土地利用權Tenure商譽Goodwill1805無形資產(chǎn)減值預備IntangibleAssetsdepreciationreserves專利權減值預備Patentrightsdepreciationreserves商標權減值預備trademarkrightsdepreciationreserves1815未確認融資費用Unacknowledgedfinancialcharges待處置財產(chǎn)損溢Waitdealassetslossorincome1901長期待攤費用Long-termdeferredandprepaidexpenses1911待處置財產(chǎn)損溢Waitdealassetslossorincome191101待處置流動資產(chǎn)損溢Waitdealintangibleassetslossorincome191102待處置固定資產(chǎn)損溢Waitdealfixedassetslossorincome二、欠債類Liability短時間欠債Currentliability2101短時間借款Short-termborrowing2111應付單據(jù)Notespayable銀行承兌匯票Bankacceptance商業(yè)承兌匯票Tradeacceptance2121應付賬款Accountpayable2131預收賬款Depositreceived2141代銷商品款Proxysalegoodsrevenue2151應付工資Accruedwages2153應付福利費Accruedwelfarism2161應付股利Dividendspayable2171應交稅金Taxpayable217101應交增值稅valueaddedtaxpayable進項稅額WithholdingsonVAT已交稅金Payingtax轉(zhuǎn)出未交增值稅UnpaidVATchangeover減免稅款Taxdeduction銷項稅額SubstitutedmoneyonVAT

出口退稅Taxreimbursementforexport進項稅額轉(zhuǎn)出ChangeoverwithnoldingsonVAT出口抵減內(nèi)銷產(chǎn)品應納稅額Exportdeductdomesticsalesgoodstax轉(zhuǎn)出多交增值稅OverpaidVATchangeover未交增值稅UnpaidVAT217102應交營業(yè)稅Businesstaxpayable217103應交消費稅Consumptiontaxpayable217104應交資源稅217104應交資源稅Resourcestaxpayable217105應交所得稅217105應交所得稅Incometaxpayable217106應交土地增值稅Incrementtaxonlandvaluepayable217106應交土地增值稅Incrementtaxonlandvaluepayable217107應交城市保護建設稅Taxformaintainingandbuildingcitiespayable217108應交房產(chǎn)稅Housingpropertytaxpayable217109應交土地利用稅Tenuretaxpayable217110應交車船利用稅Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111應交個人所得稅Personalincometaxpayable2176其他應交款Otherfundinconformitywithpaying2181其他應付款Otherpayables2191預提費用Drawingexpenseinadvance其他欠債Otherliabilities2201待轉(zhuǎn)資產(chǎn)價值Pendingchangeroverassetsvalue2211估量欠債Anticipationliabilities長期欠債Long-termLiabilities2301長期借款Long-termloans一年內(nèi)到期的長期借款Long-termloansduewithinoneyear一年后到期的長期借款Long-termloansdueoveroneyear2311應付債券Bondspayable231101債券面值Facevalue,Parvalue231102債券溢價Premiumonbonds231103債券折價Discountonbonds231104應計利息Accruedinterest2321長期應付款Long-termaccountpayable應付融資租賃款Accruedfinancialleaseoutlay一年內(nèi)到期的長期應付Long-termaccountpayableduewithinoneyear一年后到期的長期應付Long-termaccountpayableoveroneyear2331專項應付款Specialpayable一年內(nèi)到期的專項應付Long-termspecialpayableduewithinoneyear一年后到期的專項應付Long-termspecialpayableoveroneyear2341遞延稅款Deferraltaxes三、所有者權益類OWNERS''EQUITY資本Capita3101實收資本(或股本)Paid-upcapital(orstock)實收資本Paicl-upcapital實收股本Paid-upstock3103已歸還投資InvestmentReturned公積3111資本公積Capitalreserve311101資本(或股本)溢價Cpital(orStock)premium311102同意捐贈非現(xiàn)金資產(chǎn)預備Receivenon-cashdonatereserve311103股權投資預備Stockrightinvestmentreserves311105撥款轉(zhuǎn)入Allocatesumschangeoverin311106外幣資本折算差額Foreigncurrencycapital311107其他資本公積Othercapitalreserve3121盈余公積Surplusreserves312101法定盈余公積Legalsurplus312102任意盈余公積Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104儲蓄基金Reservefund312105企業(yè)進展基金Enterpriseexpensionfund312106利潤歸還投資Profitscapitalizadonreturnofinvestment利潤Profits3131今年利潤Currentyearprofits3141利潤分派Profitdistribution314101其他轉(zhuǎn)入Otherchengeoverin314102提取法定盈余公積Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取儲蓄基金Withdrawalreservefund314105提取企業(yè)進展基金Withdrawalreserveforbusinessexpansion314106提取職工獎勵及福利基金Withdrawalstaffandworkers''bonusandwelfarefund314107利潤歸還投資Profitscapitalizadonreturnofinvestment314108應付優(yōu)先股股利PreferredStockdividendspayable314109提取任意盈余公積Withdrawalothercommonaccumulationfund314110應付一般股股利CommonStockdividendspayable314111轉(zhuǎn)作資本(或股本)的一般股股利CommonStockdividendschangetoassets(orstock)314115未分派利潤Undistributedprofit四、本錢類Cost4101生產(chǎn)本錢Costofmanufacture410101大體生產(chǎn)本錢Basecostofmanufacture410102輔助生產(chǎn)本錢Auxiliarycostofmanufacture4105制造費用Manufacturingoverhead材料費Materials治理人員工資ExecutiveSalaries獎金Wages退職金Retirementallowance補助Bonus外保勞務費Outsourcingfee福利費Employeebenefits/welfare會議費Coferemce加班餐費Specialduties市內(nèi)交通費Businesstraveling通信費Correspondence費Correspondence水電取暖費WaterandSteam稅費Taxesanddues租賃費Rent治理費Maintenance車輛保護費Vehiclesmaintenance油料費Vehiclesmaintenance培訓費Educationandtraining接待費Entertainment圖書、印刷費Booksandprinting運費Transpotation保險費Insurancepremium支付手續(xù)費Commission雜費Sundrycharges折舊費Depreciationexpense機物料消耗Articleofconsumption勞動愛惜費Laborprotectionfees季節(jié)性停工損失Lossonseasonalitycessation4107勞務本錢Servicecosts五、損益類Profitandloss收入Income業(yè)務收入OPERATINGINCOME5101主營業(yè)務收入Primeoperatingrevenue產(chǎn)品銷售收入Salesrevenue效勞收入Servicerevenue5102其他業(yè)務收入Otheroperatingrevenue材料銷售Salesmaterials代購代售包裝物出租Wrappagelease出讓資產(chǎn)利用權收入Remiserightofassetsrevenue返還所得稅Reimbursementofincometax其他收入Otherrevenue5201投資收益Investmentincome短時間投資收益Currentinvestmentincome長期投資收益Long-terminvestmentincome計提的委托貸款減值預備Withdrawalofentrustloansreserves5203補助收入Subsidizerevenue國家扶持補助收入Subs