财务报表中英文对照.docx
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财务报表中英文对照
财务报表中英文对照
1.资产负债表BalanceSheet
项目ITEM
货币资金Cash
短期投资Shortterminvestments
应收票据Notesreceivable
应收股利Dividendreceivable
应收利息Interestreceivable
应收帐款Accountsreceivable
其他应收款Otherreceivables
预付帐款Accountsprepaid
期货保证金Futureguarantee
应收补贴款Allowancereceivable
应收出口退税Exportdrawbackreceivable
存货Inventories
其中:
原材料Including:
Rawmaterials
产成品（库存商品）Finishedgoods
待摊费用Prepaidanddeferredexpenses
待处理流动资产净损失UnsettledG/Loncurrentassets
一年内到期的长期债权投资Long-termdebentureinvestmentfallingdue
inayear其他流动资产Othercurrentassets
流动资产合计Totalcurrentassets
长期投资:
Long-terminvestment:
其中:
长期股权投资Includinglongtermequityinvestment
长期债权投资Longtermsecuritiesinvestment
*合并价差Incorporatingpricedifference
长期投资合计Totallong-terminvestment
固定资产原价Fixedassets-cost
减:
累计折旧Less:
AccumulatedDpreciation
固定资产净值Fixedassets-netvalue
减:
固定资产减值准备Less:
Impairmentoffixedassets
固定资产净额Netvalueoffixedassets
固定资产清理Disposaloffixedassets
工程物资Projectmaterial
在建工程ConstructioninProgress
待处理固定资产净损失UnsettledG/Lonfixedassets
固定资产合计Totaltangibleassets
无形资产Intangibleassets
其中:
土地使用权Includinganduserights
递延资产（长期待摊费用）Deferredassets
其中:
固定资产修理Including:
Fixedassetsrepair
固定资产改良支出Improvementexpenditureoffixedassets
其他长期资产Otherlongtermassets
其中:
特准储备物资Amongit:
Speciallyapprovedreservingmaterials
无形及其他资产合计Totalintangibleassetsandotherassets
递延税款借项Deferredassetsdebits
资产总计TotalAssets
资产负债表（续表）BalanceSheet
项目ITEM
短期借款Short-termloans
应付帐款Accountspayab1e
预收帐款Advancesfromcustomers
应付工资Accruedpayroll
应付福利费Welfarepayable
应付利润（股利）Profitspayab1e
应交税金Taxespayable
其他应交款Otherpayabletogovernment
其他应付款Othercreditors
预提费用Provisionforexpenses
预计负债Accruedliabilities
一年内到期的长期负债Longtermliabilitiesduewithinoneyear
其他流动负债Othercurrentliabilities
流动负债合计Totalcurrentliabilities
长期借款Long-termloanspayable
应付债券Bondspayable
长期应付款long-termaccountspayable
其他长期负债Otherlong-termliabilities
其中:
特准储备资金Including:
Specialreservefund
长期负债合计Totallongtermliabilities
递延税款贷项Deferredtaxationcredit
负债合计Totalliabilities
*少数股东权益Minorityinterests
实收资本（股本）SubscribedCapital
国家资本Nationalcapital
集体资本Collectivecapital
法人资本Legalperson"scapital
其中:
国有法人资本Including:
State-ownedlegalperson"scapital
集体法人资本Collectivelegalperson"scapital
个人资本Personalcapital
外商资本Foreignbusinessmen"scapital
资本公积Capitalsurplus
盈余公积surplusreserve
其中:
法定盈余公积Including:
statutorysurplusreserve
公益金publicwelfarefund
补充流动资本Supplermentarycurrentcapital
*未确认的投资损失（以“-”号填列）Unaffirmedinvestmentloss
未分配利润Retainedearnings
外币报表折算差额ConverteddifferenceinForeignCurrency
Statements所有者权益合计Totalshareholder"sequity
负债及所有者权益总计TotalLiabilities&Equity
2.利润表NCOMESTATEMENT
项目ITEMS
产品销售收入Salesofproducts
其中:
出口产品销售收入Including:
Exportsales
减:
销售折扣与折让Less:
Salesdiscountandallowances
产品销售净额Netsalesofproducts
减:
产品销售税金Less:
Salestax
产品销售成本Costofsales
其中:
出口产品销售成本Including:
Costofexportsales
产品销售毛利Grossprofitonsales
减:
销售费用Less:
Sellingexpenses
管理费用Generalandadministrativeexpenses
财务费用Financialexpenses
其中:
利息支出（减利息收入）Including:
Interestexpenses（minusinterest
ihcome）
汇兑损失（减汇兑收益）Exchangelosses（minusexchangegains）
产品销售利润Profitonsales
加:
其他业务利润Add:
profitfromotheroperations
营业利润Operatingprofit
加:
投资收益Add:
Incomeoninvestment
加:
营业外收入Add:
Non-operatingincome
减:
营业外支出Less:
Non-operatingexpenses
加:
以前年度损益调整Add:
adjustmentoflossandgainforprevious
years
利润总额Totalprofit
减:
所得税Less:
Incometax
净利润Netprofit
3.现金流量表CashFlowsStatement
项目Items
1.cash流量从经营活动:
1.CashFlowsfromOperatingActivities:
01）所收到的现金从销售货物或提供劳务01）Cashreceivedfromsalesof
goodsorrenderingofservices
02）收到的租金02）Rentalreceived
增值税销售额收到退款的价值Valueaddedtaxonsalesreceivedand
refundsofvalue03）增值税缴纳03）addedtaxpaid
04）退回的其他税收和征费以外的增值税04）Refundofothertaxesand
levyotherthanvalueaddedtax
07）其他现金收到有关经营活动07）Othercashreceivedrelatingto
operatingactivities
08）分,总现金流入量08）Sub-totalofcashinflows
09）用现金支付的商品和服务09）Cashpaidforgoodsandservices
10）用现金支付经营租赁10）Cashpaidforoperatingleases
11）用现金支付,并代表员工11）Cashpaidtoandonbehalfof
employees
12）增值税购货支付12）Valueaddedtaxonpurchasespaid
13）所得税的缴纳13）Incometaxpaid
14）支付的税款以外的增值税和所得税14）Taxespaidotherthanvalueaddedtaxandincometax
17）其他现金支付有关的经营活动17）Othercashpaidrelatingto
operatingactivities
18）分,总的现金流出18）Sub-totalofcashoutflows
19）净经营活动的现金流量19）Netcashflowsfromoperating
activities
20cash流向与投资活动:
2.CashFlowsfromInvestingActivities:
21）所收到的现金收回投资20）Cashreceivedfromreturnof
investments
22）所收到的现金从分配股利,利润21）Cashreceivedfromdistribution
ofdividendsorprofits
23）所收到的现金从国债利息收入22）Cashreceivedfrombondinterest
income
现金净额收到的处置固定资产,无形资产Netcashreceivedfromdisposal
offixedassets,intangible
24）资产和其他长期资产23）assetsandotherlong-termassets
26）其他收到的现金与投资活动26）Othercashreceivedrelatingto
investingactivities
27）小计的现金流入量27）Sub-totalofcashinflows
用现金支付购建固定资产,无形资产Cashpaidtoacquirefixedassets,intangibleassets
28）和其他长期资产28）andotherlong-termassets
29）用现金支付,以获取股权投资29）Cashpaidtoacquireequity
investments
30）用现金支付收购债权投资30）Cashpaidtoacquiredebtinvestments
33）其他现金支付的有关投资活动33）Othercashpaidrelatingto
investingactivities
34）分,总的现金流出34）Sub-totalofcashoutflows
35）的净现金流量,投资活动产生35）Netcashflowsfrominvesting
activities
36cash流量筹资活动:
3.CashFlowsfromFinancingActivities:
37）的收益,从发行股票36）Proceedsfromissuingshares
38）的收益,由发行债券37）Proceedsfromissuingbonds
39）的收益,由借款38）Proceedsfromborrowings
41）其他收益有关的融资活动41）Otherproceedsrelatingtofinancing
activities
42）,小计的现金流入量42）Sub-totalofcashinflows
43）的现金偿还债务所支付的43）Cashrepaymentsofamountsborrowed
44）现金支付的费用,对任何融资活动44）Cashpaymentsofexpenseson
anyfinancing
activities
45）支付现金,分配股利或利润45）Cashpaymentsfordistributionof
dividendsorprofits
46）以现金支付的利息费用46）Cashpaymentsofinterestexpenses
47）以现金支付,融资租赁47）Cashpaymentsforfinanceleases
48）以现金支付,减少注册资本48）Cashpaymentsforreductionof
registeredcapital
51）其他现金收支有关的融资活动51）Othercashpaymentsrelatingto
financingactivities
52）分,总的现金流出52）Sub-totalofcashoutflows
53）的净现金流量从融资活动53）Netcashflowsfromfinancing
activities
54effect的外汇汇率变动对现金54.EffectofForeignExchangeRate
ChangesonCash
55net增加现金和现金等价物55.NetIncreaseinCashandCash
Equivalents
补充资料SupplementalInformation
1.投资活动和筹资活动,不参与1.InvestingandFinancingActivities
thatdonotInvolvein现金收款和付款CashReceiptsandPayments
56）偿还债务的转让固定资产56）Repaymentofdebtsbythetransferof
fixedassets
57）偿还债务的转移投资57）Repaymentofdebtsbythetransferof
investments
58）投资在形成固定资产58）Investmentsintheformoffixedassets
59）偿还债务的转移库存量59）Repaymentsofdebtsbythetransferof
investories
60reconciliation净利润现金流量从经营2.ReconciliationofNetProfit
toCashFlowsfromOperating
活动Activities
62）净利润62）Netprofit
63）补充规定的坏帐或不良债务注销63）Addprovisionforbaddebtor
baddebtwrittenoff
64）固定资产折旧64）Depreciationoffixedassets
65）无形资产摊销65）Amortizationofintangibleassets
损失处置固定资产,无形资产Lossesondisposaloffixedassets,intangibleassets
66）和其他长期资产（或减:
收益）66）andotherlong-termassets（or
deduct:
gains）
67）损失固定资产报废67）Lossesonscrappingoffixedassets
68）财务费用68）Financialexpenses
69）引起的损失由投资管理（或减:
收益）69）Lossesarisingfrom
investments（ordeduct:
gains）
70）defered税收抵免（或减:
借记卡）70）Deferedtaxcredit（or
deduct:
debit）
71）减少存货（或减:
增加）71）Decreaseininventories（or
deduct:
increase）
72）减少经营性应收（或减:
增加）72）Decreaseinoperatingreceivables
（ordeduct:
increase）
73）增加的经营应付账款（或减:
减少）73）Increaseinoperatingpayables
（ordeduct:
decrease）
74）净支付的增值税（或减:
收益净额74）Netpaymentonvalueaddedtax
（ordeduct:
netreceipts
75）净经营活动的现金流量75）Netcashflowsfromoperating
activities
76net增加现金和现金等价物3.NetIncreaseinCashandCash
Equivalents
77）减:
现金期开始77）Less:
cashatthebeginningoftheperiod
78）加:
现金等价物在此期限结束78）Plus:
cashequivalentsattheend
oftheperiod
79）减:
现金等价物期开始79）Less:
cashequivalentsatthebeginning
oftheperiod
80）,净增加现金和现金等价物80）Netincreaseincashandcash
equivalents
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