财务报表英文翻译大全1.docx
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财务报表英文翻译大全财务报表英文翻译大全1资产负债表BalanceSheet编制单位:
_年_月_日单位:
元Preparedby:
Month:
_Date:
_YearMonetaryunit:
_资产Assets行次LineNo.年初数Beg.balance期末数End.balance负债和所有者权益（或股东权益）Liabilities&Owners（Stockholders）equity行次LineNo.年初数Beg.balance期末数End.balance流动资产:
Currentassets流动负债Currentliabilities货币资金Monetaryfunds1.38.45短期借款Short-termloans短期投资Short-terminvestment2应付票据Notespayable应收票据Notesreceivable3.68.00应付账款Accountspayable应收股利Dividendreceivable4预收账款Advancesfromcustomers应收利息Interestreceivable5应付工资Accruedpayroll应收账款Accountsreceivable6.57.05应付福利费Welfareexpensespayable其他应收款Otherreceivable7.88.07应付股利Dividendpayable预付账款Advancestosuppliers8.42.29应交税金Taxespayable应收补贴款Subsidiesreceivable9其他应交款Otherpayables存货Inventories10.93.50其他应付款Otheramountspayable待摊费用Prepaidexpenses11.0649722.24预提费用Accruedexpenses一年内到期的长期债权投资Long-termdebtinvestmentduewithinayear21预计负债Estimatedliabilities其他流动资产Othercurrentassets24一年内到期的长期负债Long-termliabilitiesduewithinayear流动资产合计Sub-totalofcurrentassets31.92.60其他流动负债Othercurrentliabilities长期投资:
Long-terminvestments:
长期股权投资Long-termequityinvestment32流动负债合计Sub-totalofcurrentliabilities长期债权投资Long-termdebtinvestment34长期负债：
Long-termliabilities长期投资合计38长期借款Sub-totaloflongterminvestmentLong-termborrowings固定资产:
Fixedassets:
应付债券Bondspayable固定资产原价Fixedassets-cost39.08.52长期应付款Long-termpayables减:
累计折旧Less:
Accumulateddepreciation40.35.71专项应付款Specialpayables固定资产净值Fixedassets-NBV41.73.81其他长期负债Otherlong-termliabilities减:
固定资产减值准备Less:
Provisionforimpairmentoffixedassets42.73.81长期负债合计Sub-totaloflong-termliabilities固定资产净额Fixedassets-net43.73.81递延税项Deferredtaxes工程物资44递延税款贷项ConstructionmaterialsDeferredtaxcredit在建工程Constructioninprogress45负债合计Totalliabilities固定资产清理Disposaloffixedassets46固定资产合计Sub-totaloffixedassets50所有者权益（或股东权益）Owners（Stockholders）equity无形资产及其他资产Intangibleandotherassets实收资本（或股本）Paid-incapital（orstock）无形资产Intangibleassets51减：
已归还投资Less:
Investmentreturned长期待摊资产Long-termprepayment52实收资本（或股本）净额Paid-incapital（orstock）-net其他长期资产53资本公积Otherlong-termassetsCapitalsurplus无形资产及其他资产合计Sub-totalofintangibleandotherassets60赢余公积Surplusreserve其中：
法定公益金Including:
Statutorypublicwelfarefund递延税项:
Deferredtaxes:
未分配利润Undistributedprofit递延税款借项Deferredtaxdebit61所有者权益（或股东权益）合计Totalowners（stockholders）equity资产总计Totalassets67负债和所有者权益（或股东权益）合计Totalliabilities&owners（stockholders）equity利润表IncomeStatement编制单位：
_年_月_日单位:
元Preparedby:
Month:
_Date:
_YearMonetaryunit:
RMBYuan项目Item行次LineNo.本月数Currentmonth本年累计数Currentyearaccumulative一、主营业务收入I.Revenuefrommainoperations减：
主营业务成本Less:
Costofmainoperations主营业务税金及附加Taxesandsurchargesformainoperations二、主营业务利润（亏损以“-”填列）II.Profit/Lossfrommainoperations加：
其他业务利润（亏损以“-”填列）Add:
Profit/Lossfromotheroperations减：
营业费用Less:
Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses三、营业利润（亏损以“-”填列）III.Operatingprofit/loss加：
投资收益（亏损以“-”填列）Add:
Investmentincome/losses补贴收入Revenuefromsubsidies营业外收入Non-operatingrevenue减：
营业外支出Less:
Non-operatingexpenditures四、利润总额（亏损以“-”填列）IV.Income/Lossbeforetax减：
所得税Less:
Incometax五、净利润（亏损以“-”填列）V.Netincome/loss补充资料Supplementaryinformation:
项目Item本年累计数Currentyearcumulative上年实际数Prioryearactual1.出售、处理部门或被投资单位所得收益Gainonsaleanddisposalofadepartmentoraninvestedenterprise2.自然灾害发生的损失Lossesarisingfromnaturaldisasters3.会计政策变更增加（或减少）利润总额Increase/decreaseinincomebeforetaxduetoachangeinaccountingpolicy4.会计估计变更增加（或减少）利润总额Increase/decreaseinincomebeforetaxduetoachangeinaccountingestimate5.债务重组损失Lossesarisingfromdebtrestructurings6.其他Others现金流量表CashFlowStatement编制单位：
年度单位:
元Preparedby:
Period:
_Monetaryunit:
RMBYuan项目Item行次LineNo.金额Amount一、经营活动产生的现金流量I.Cashflowsfromoperatingactivities销售产品、提供劳务收到的现金Cashreceivedfromthesaleofgoodsorrenderingofservices收到的税费返还Refundsoftaxes收到的其他与经营活动有关的现金Othercashreceiptsrelatingtooperatingactivities现金流入小计Sub-totalofcashinflows购买商品、接受劳务支付的现金Cashpaidforgoodsandservices支付给职工及为职工支付的现金Cashpaidtoandonbehalfofemployees支付的各项税费Paymentsofalltypesoftaxes支付的其他与经营活动有关的现金Othercashpaymentsrelatingtooperatingactivities现金流出小计Sub-totalofcashoutflows经营活动产生的现金流量净额Netcashflowsfromoperatingactivities二、投资活动产生的现金流量II.Cashflowsfrominvestingactivities收回投资所收到的现金Cashreceivedfromreturnofinvestments取得投资收益所收到的现金Cashreceivedfromreturnoninvestment处置固定资产、无形资产和其他长期资产所收回的现金净额Netcashreceivedfromthesaleoffixedassets,intangibleassetsandotherlong-termassets收到的其他与投资活动有关的现金Othercashreceiptsrelatingtoinvestingactivities现金流入小计Sub-totalofcashinflows购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投资所支付的现金Cashpaidtoacquireinvestments支付的其他与投资活动有关的现金Othercashpaymentrelatingtoinvestingactivities现金流出小计Sub-totalofcashoutflows投资活动产生的现金流量净额Netcashflowsfrominvestingactivities三、筹资活动产生的现金流量：
III.Cashflowsfromfinancingactivities:
吸收投资所收到的现金Cashreceivedfrominvestmentbyothers借款所收到的现金Cashreceivedfromborrowings收到的其他与筹资活动有关的现金Othercashreceiptsrelatingtofinancingactivities现金流入小计Sub-totalofcashinflows偿还债务所支付的现金Cashpaymentofamountsborrowed分配股利、利润或偿付利息所支付的现金Cashpaidfordistributionofdividendsorprofitsandforinterestexpense支付的其他与筹资活动有关的现金Othercashpaymentsrelatingtofinancingactivities现金流出小计Sub-totalofcashoutflows筹资活动产生的现金流量净额Netcashflowfinancingactivities四、汇率变动对现金的影响IV.Effectofchangesinforeignexchangerateoncash五、现金及现金等价物净增加额V.Netincreaseincashandcashequivalents补充资料SupplementaryInformation行次LineNo.金额Amount1.将净利润调节为经营活动现金流量：
Reconciliationofnetincometocashflowsfromoperatingactivities净利润Netincome加：
计提的资产减值准备Add:
Provisionforimpairmentofassets固定资产折旧Depreciationoffixedassets无形资产摊销Amortizationofintangibleassets长期待摊费用摊销Amortizationoflong-termprepayment待摊费用减少（减：
增加）Decreaseinprepaidexpense（ordeduct:
increase）预提费用增加（减：
减少）Increaseofaccruedexpenses（ordeduct:
decrease）处置固定资产、无形资产和其他长期资产的损失（减：
收益）Lossesondisposaloffixedassets,intangibleassetsandotherlong-termassets（ordeduct:
gains）固定资产报废损失Lossesonscrappingoffixedassets财务费用Financialexpenses投资损失（减：
收益）Investmentslosses（ordeduct:
gains）递延税款贷项（减：
借项）Deferredtaxcredit（ordeduct:
debit）存货的减少（减：
增加）Decreaseininventories（ordeduct:
increase）经营性应收项目的减少（减：
增加）Decreaseinoperatingpayables（ordeduct:
increase）经营性应收项目的增加（减：
减少）Increaseinoperatingpayables（ordeduct:
decrease）其他Other经营活动产生的现金流量净额Netcashflowsfromoperatingactivities2.不涉及现金收支的投资和筹资活动Investingandfinancingactivitiesthatdonotinvolvecashreceiptsandpayments债务转化为资本Conversionofdebtintocapital一年内到期的可转换公司债券Convertiblebondstobeexpiredwithinoneyear融资租入固定资产Fixedassetsunderfinancelease3.现金及现金等价物净增加情况：
Netincreaseincashandcanequivalents现金的期末余额Cashatendofperiod减：
现金的期初余额Less:
Cashatthebeginningoftheperiod加：
现金等价物的期末余额Plus:
Cashequivalentsattheendoftheperiod减：
现金等价物的期初余额Less:
Cashequivalentsatthebeginningoftheperiod现金及现金等价物净增加额Netincreaseincashandcashequivalents资产减值准备明细表StatementofProvisionforImpairmentofAssets编制单位：
年度单位:
元Preparedby:
Period:
_Monetaryunit:
RMBYuan项目Item年初余额Beginningbalance本年增加数Increaseforcurrentyear本年转回数Reversalforcurrentyear年末余额Endingbalance一、坏账准备合计I.Totalamountsofbaddebtsprovided其中：
应收账款Including:
Accountsreceivable其他应收款Otherreceivables二、短期投资跌价准备合计II.Totalamountsofshort-terminvestmentswrite-downprovided其中：
股票投资Including:
Stockinvestment债券投资Bondinvestment三、存货跌价准备合计.Totalamountsofinventorywritten-downprovided其中：
库存商品Including:
Goodsonhand原材料Rawmaterials四、长期投资减值准备合计.Totalamountsprovidedforimpairmentoflong-terminvestments其中：
长期股权投资Including:
Long-termequityinvestment长期债权投资Long-termdebtinvestment五、固定资产减值准备合计.Totalamountsprovidedforimpairmentoffixedassets其中：
房屋、建筑物Including:
Buildingsandstructures机器设备Equipmentandmachinery六、无形资产减值准备.Provisionforimpairmentofintangibleassets其中：
专利权Including:
Patent商标权Trademarks七、在建工程减值准备.Provisionforimpairmentofconstructioninprogress八、委托贷款减值准备.Provisionforimpairmentofdesignatedloanreceivable注：
根据财会200310号文件规定，此表已变动，请参见第404-407页。
Note:
ThisstatementhasbeenrevisedaccordingtoCaiKuai2003No.10bytheMinistryofFinance.Pleaserefertopage404to407fordetails.所有者权益（或股东权益）增减变动表StatementofChangesinOwners（Stockholders）Equity编制单位：
年度单位:
元Preparedby:
Period:
_Monetaryunit:
RMBYuan项目Item行次LineNo.本年数Currentyear上年数Prioryear一、实收资本（或股本）：
I.Paid-incapital（orstock）年初余额Beginningbalance1本年增加数Increaseinthecurrentyear2其中：
资本公积转入Including:
Transfer-infromcapitalsurplus3赢余公积转入Transfer-infromsurplusreserve4利润分配转入5Transfer-infromdistributionofprofit新增资本（或股本）Additionalcapital（orstock）6本年减少数Decreaseinthecurrentyear10年末余额Endingbalance15二、资本公积：
.Capitalsurplus:
年初余额Beginningbalance16本年增加数Increaseinthecurrentyear17其中：
资本（或股本）溢价Including:
Premiumoncapital（orstock）18接受捐赠非现金资产准备Reserveofdonatednon-cashassets19接受现金捐赠Receiptofcashdonation20股权投资准备Equityinvestmentreserve21拨款转入Transfer-infromgovernmentappropriations22外币资本折算差额Foreigncurrencycapitaltranslationdifference23其他资本公积30Othercapitalsurplus本年减少数Decreaseinthecurrentyear40其中：
转增资本（或股本）Including:
Conversionintocapital（orstock）41年末余额Endingbalance45三、法定和任意赢余公积：
.Statutoryanddiscretionarysurplusreserves年初余额Beginningbalance46本年增加数Increaseinthecurrentyear47其中：
从净利润中提取数Including:
Amountappropriatedfromnetincome48其中：
法定盈余公积Including:
Statutorysurplusreserve49任意盈余公积Discretionarysurplusr
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