會(huì)計(jì)報(bào)表項(xiàng)目中英文對(duì)照帖(基本完成)

會(huì)計(jì)報(bào)表項(xiàng)目中英文比較帖(基本達(dá)成）Balancesheet（audited）財(cái)產(chǎn)欠債表Assets財(cái)產(chǎn)Currentassets流動(dòng)財(cái)產(chǎn)、Cash錢幣資本Short—terminvestment短期投資Notesreceivable應(yīng)收單據(jù)Dividendsreceivable應(yīng)收股利Interestreceivable應(yīng)收利息Accountreceivable應(yīng)收帳款Otherreceivable其余應(yīng)收款A(yù)dvancedtosuppliers預(yù)支帳款Subsidiesreceivable應(yīng)收補(bǔ)助款I(lǐng)nventories存貨Prepaidexpenses待攤花費(fèi)Long-terminvestmentsmaturingwithinoneyear一年內(nèi)到期的長(zhǎng)久投資Othercurrentassents其余流動(dòng)財(cái)產(chǎn)Totalcurrentassets流動(dòng)財(cái)產(chǎn)共計(jì)Long-terminvestments長(zhǎng)久投資Long-termequityinvestment

長(zhǎng)久股權(quán)投資Long-termdebtinvestment

長(zhǎng)久債權(quán)投資Totallong—terminvestment長(zhǎng)久投資共計(jì)Fixedassets固定財(cái)產(chǎn)Fixedassets—cost固定財(cái)產(chǎn)原價(jià)Less:accumulateddepreciation減：累計(jì)折舊Fixedassetsnetvalue固定財(cái)產(chǎn)凈值Less:impairmentoffixedassets減：固定財(cái)產(chǎn)減值準(zhǔn)備Fixedasset—bookvalue固定財(cái)產(chǎn)凈值Materialsforprojects工程物質(zhì)Constructioninprogress在建工程Disposaloffixedassets固定財(cái)產(chǎn)清理Totalfixedassets固定財(cái)產(chǎn)共計(jì)Intangibleassetsandotherassets無(wú)形財(cái)產(chǎn)及其余財(cái)產(chǎn)Intangibleassets無(wú)形財(cái)產(chǎn)Long-termdeferredexpenses長(zhǎng)久待攤花費(fèi)Otherlong-termassets其余長(zhǎng)久財(cái)產(chǎn)Totalintangibleassetsandotherassets無(wú)形財(cái)產(chǎn)及其余財(cái)產(chǎn)共計(jì)Deferredtax:遞延稅項(xiàng)Deferredtaxdebit遞延稅款借項(xiàng)Totalassets財(cái)產(chǎn)總計(jì)Liabilitiesandowners’equity欠債及全部者權(quán)益Currentliabilities：流動(dòng)欠債Short-termloans短期借錢Notespayable對(duì)付單據(jù)Accountpayable對(duì)付帳款A(yù)dvancefromcustomers預(yù)收帳款A(yù)ccruedpayroll對(duì)付薪資Accruedemployee’swelfareexpenses對(duì)付福利費(fèi)Dividendspayable對(duì)付股利Taxespayable應(yīng)交稅金Othertaxesandexpensepayable其余應(yīng)交款Otherpayable其余對(duì)付款A(yù)ccruedexpenses預(yù)提花費(fèi)Provisions估計(jì)欠債Long-termliabilitiesduewithinoneyear一年內(nèi)到期的長(zhǎng)久欠債Othercurrentliabilities其余流動(dòng)欠債Totalcurrentliabilities流動(dòng)欠債共計(jì)Long-termliabilities：長(zhǎng)久欠債Long—termloans長(zhǎng)久借錢Bondspayable對(duì)付債券Long—termaccountspayable長(zhǎng)久對(duì)付款Specificaccountpayable專項(xiàng)對(duì)付款Otherlong-termliabilities其余長(zhǎng)久欠債Totallong—termliabilities長(zhǎng)久欠債共計(jì)Deferredtax：遞延稅項(xiàng)Deferredtaxcredits遞延稅款貸項(xiàng)Totalotherliabilities:欠債共計(jì)Owner'sequity:全部者權(quán)益(股東權(quán)益）Paid-incapital實(shí)收資本Less:investmentreturned減:已送還投資Pain-incapital-net實(shí)收資本凈額Capitalsurplus資本公積Surplusfromprofits盈利公積Including：statutorypublicwelfarefund此中：法定公益金Undistributedprofit未分派利潤(rùn)Totalowner’sequity全部者權(quán)益(股東權(quán)益）Totalliabilitiesandowner'sequities欠債及全部者權(quán)益Totalliabilitiesandowner’s負(fù)sequitie債及全部者權(quán)益Incomestatement（audited）利潤(rùn)表（已審）Item項(xiàng)目Sales產(chǎn)品銷售收入Including:exportsales此中：出口產(chǎn)品銷售收入Less:salesdiscountsandallowances減：銷售折扣與折讓Netsales產(chǎn)品銷售凈額Less:salestax減：產(chǎn)品銷售稅金Costofsales產(chǎn)品銷售成本Including：costofexportsales出口產(chǎn)品銷售成本Grossprofit產(chǎn)品銷售毛利Less:sellingexpense減：銷售花費(fèi)Generalandadministrativeexpense管理花費(fèi)Financialexpense財(cái)務(wù)花費(fèi)Including：interestexpense（lessinterestincome）此中:利息支出（減利息收入）Exchangeloss(lessexchangegain)匯兌損失（減匯兌利潤(rùn)）Incomefrommainoperation產(chǎn)品銷售利潤(rùn)Add：incomefromotheroperations加:其余業(yè)務(wù)利潤(rùn)Operatingincome營(yíng)業(yè)利潤(rùn)Add:investmentincome加：投資利潤(rùn)Non-operatingexpense營(yíng)業(yè)外收入Less：non-operatingexpense減:營(yíng)業(yè)外支出Add：adjustmenttopripryear'sincomeandexpense加：從前年度損益調(diào)整Incomebeforetax利潤(rùn)總數(shù)Less：incometax減:所得稅Netincome凈利潤(rùn)Statementofprofitapropriationanddistribution(audited）利潤(rùn)分派表（已審)Item項(xiàng)目Netincome凈利潤(rùn)Add:undistributedprofitatbeginningofyear加：年初未分派利潤(rùn)Othertransferredin其余轉(zhuǎn)入Profitavailablefordistribution可供分派的利潤(rùn)Less:statutorysurplusfromprofits減：提取法定盈利公積Statutorypublicwelfarefund提取法定公益金Staffandworkers'bonusandwelfarefund員工獎(jiǎng)賞及福利基金Reservefund提取貯備基金Enterpriseexpansionfund提取公司發(fā)展基金Profitcapitalizedonreturnofinvestments利潤(rùn)送還投資Profitavailablefordistributiontoowners可供投資者分派的利潤(rùn)Less:dividendspayableforpreferredstock對(duì)付優(yōu)先股股利Voluntarysurplusfromprofits提取隨意盈利公積Dividendspayableforcommonstock對(duì)付一般股股利Dividendstransferredtocapital轉(zhuǎn)作股本的一般股股利Undistributedprofit未分派利潤(rùn)C(jī)ashflowsstatement現(xiàn)金流量表項(xiàng)目ItemNO。行次金額amount1。經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：cashflowsfromoperatingactivities銷售商品供給勞務(wù)收到的現(xiàn)金cashreceivedfromsalesofgoodsorrenderingofservices收到的稅費(fèi)返還refundoftaxes收到的其余與經(jīng)營(yíng)活動(dòng)相關(guān)的現(xiàn)金流量othercashreceivedrelatingtooperatingtoactivities現(xiàn)金流入小計(jì)sub-totalofcashinflows購(gòu)置商品,接受勞務(wù)支付的現(xiàn)金cash—paidforgoodsandservices支付給員工以及為員工支付的現(xiàn)金cashpaidtoandonbehalfofemployees支付各項(xiàng)稅費(fèi)cashpaidfortaxes支付的其余與經(jīng)營(yíng)活動(dòng)相關(guān)的現(xiàn)金othercashpaidrelatingtooperatingactivities現(xiàn)金流出小計(jì)sub—totalofcashoutflows經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~netcashflowsfromoperatingactivities2.投資活動(dòng)產(chǎn)生的現(xiàn)金流量cashflowsfrominvestingactivities回收投資所收到的現(xiàn)金cashreceivedfromreturnofinvestments獲得投資利潤(rùn)所收到的現(xiàn)金cashreceivedfrominvestmentincome處理固定財(cái)產(chǎn)無(wú)形財(cái)產(chǎn)和其余長(zhǎng)久財(cái)產(chǎn)而收到的現(xiàn)金凈額netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets收到的其余與投資活動(dòng)相關(guān)的現(xiàn)金othercashreceivedrelatingtoinvestingactivities現(xiàn)金流入小計(jì)sub—totalofcashinflows購(gòu)建固定財(cái)產(chǎn)，無(wú)形財(cái)產(chǎn)和其余長(zhǎng)久財(cái)產(chǎn)所支付的現(xiàn)金cashpaidtoacquirefixedassets,intangibleassetsandotherlong—termassets投資所支付的現(xiàn)金cashpaidtoacquireequityinvestments支付的其余與投資活動(dòng)相關(guān)的現(xiàn)金othercashpaidrelatingtoinvestingactivities現(xiàn)金流出小計(jì)sub-totalofcashoutflows投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~netcashflowsfrominvestingactivities3。籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：cashflowsfromfinancingactivities汲取投資所收到的現(xiàn)金proceedsfromcapitalincrease借錢所收到的現(xiàn)金proceedsfromborrowings收到的其余的與籌資活動(dòng)相關(guān)的現(xiàn)金otherproceedsrelatingtofinancingactivities現(xiàn)金流入小計(jì)sub—totalofcashinflows償還債務(wù)所支付的現(xiàn)金cashrepaymentsofborrowings分派股利，利潤(rùn)或支付利息所支付的現(xiàn)金cashpaymentsfordistributionofdividendsorprofitsorinterests支付的其余與籌資活動(dòng)相關(guān)的現(xiàn)金othercashpaymentsrelatingtofinancingactivities現(xiàn)金流出小計(jì)sub—totalofcashoutflows籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~netcashflowsfromfinancingactivities4.匯率改動(dòng)對(duì)現(xiàn)金的影響額effectofforeignexchangeratechangesoncash5?，F(xiàn)金及現(xiàn)金等價(jià)物凈增添額netincreaseincashandcashflowsfromoperatingactivities1將凈利潤(rùn)調(diào)理為經(jīng)營(yíng)活動(dòng)現(xiàn)金流量reconciliationofnetprofittocashflowsfromoperatingactivities凈利潤(rùn)加：計(jì)提的財(cái)產(chǎn)減值準(zhǔn)備固定財(cái)產(chǎn)折舊

plus:cashequivalentsattheendoftheperiodadd:impairmentofassetsdepreciationoffixedassets無(wú)形財(cái)產(chǎn)攤銷amortizationofintangibleassets長(zhǎng)久待攤花費(fèi)攤銷amortizationoflong—termdeferredexpenses待攤花費(fèi)減少（減：增添)decreaseofprepaidexpenses（less：increases)預(yù)提花費(fèi)增添（減：減少）increaseofaccruedexpense(less：decrease)處理固定財(cái)產(chǎn)，無(wú)形財(cái)產(chǎn)和其余長(zhǎng)久財(cái)產(chǎn)的損失（減:利潤(rùn)）lossesondisposaloffixedassets，intangibleassetsandotherlong-termassets（ordeductgains)固定財(cái)產(chǎn)報(bào)廢損失lossesonscrappingoffixedassets財(cái)務(wù)花費(fèi)financialexpenses投資損失(減：利潤(rùn)）lossesonarisingfrominvestments(ordeduct：debit)遞延稅款貸項(xiàng)(減：借項(xiàng)）deferredtaxcredit(ordebit）存貨的減少（減:增添）decreaseininventories(ordeduct:increase）經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少（減：增添)decreaseinoperatin