财务报表英文翻译大全含资产负债表现金流量表利润表等等文档格式.docx

1、负债和所有者权益（或股东权益）Liabilities & Owners （Stockholders） equity流动资产:Current assets流动负债Current liabilities货币资金Monetary funds短期借款Short-term loans短期投资Short-term investment应付票据Notes payable应收票据Notes receivable应付账款Accounts payable应收股利Dividend receivable预收账款Advances from customers应收利息Interest receivable应付工资Accr

2、ued payroll应收账款Accounts receivable应付福利费Welfare expenses payable其他应收款Other receivable应付股利Dividend payable预付账款Advances to suppliers应交税金Taxes payable应收补贴款Subsidies receivable其他应交款Other payables存货Inventories其他应付款Other amounts payable待摊费用Prepaid expenses预提费用Accrued expenses一年内到期的长期债权投资Long-term debt inve

3、stment due within a year预计负债Estimated liabilities其他流动资产Other current assets一年内到期的长期负债Long-term liabilities due within a year流动资产合计Sub-total of current assets其他流动负债Other current liabilities长期投资:Long-term investments:长期股权投资Long-term equity investment流动负债合计Sub-total of current liabilities 长期债权投资Long-te

4、rm debt investment长期负债：Long-term liabilities 长期投资合计Sub-total of long term investment长期借款Long-term borrowings固定资产:Fixed assets:应付债券Bonds payable固定资产原价Fixed assets-cost长期应付款Long-term payables减: 累计折旧Less: Accumulated depreciation专项应付款Special payables固定资产净值Fixed assets-NBV其他长期负债Other long-term liabiliti

5、es 固定资产减值准备 Provision for impairment of fixed assets长期负债合计Sub-total of long-term liabilities固定资产净额Fixed assets-net递延税项Deferred taxes工程物资Construction materials递延税款贷项Deferred tax credit在建工程Construction in progress负债合计Total liabilities 固定资产清理Disposal of fixed assets固定资产合计Sub-total of fixed assets所有者权益（

6、或股东权益）Owners （Stockholders） equity 无形资产及其他资产Intangible and other assets实收资本（或股本）Paid-in capital （or stock）无形资产Intangible assets减：已归还投资 Investment returned长期待摊资产Long-term prepayment实收资本（或股本）净额Paid-in capital （or stock） - net其他长期资产Other long-term assets资本公积Capital surplus无形资产及其他资产合计Sub-total of intang

7、ible and other assets赢余公积Surplus reserve其中：法定公益金Including: Statutory public welfare fund递延税项:Deferred taxes:未分配利润Undistributed profit递延税款借项Deferred tax debit所有者权益（或股东权益）合计Total owners （stockholders） equity资产总计Total assets负债和所有者权益（或股东权益）合计Total liabilities & owners （stockholders） equity利润表Income Stat

8、ement编制单位： _Date: RMB Yuan项目Item本月数Current month本年累计数Current year accumulative一、主营业务收入I. Revenue from main operations主营业务成本 Cost of main operations主营业务税金及附加Taxes and surcharges for main operations二、主营业务利润（亏损以“-”填列）II. Profit/Loss from main operations加：其他业务利润（亏损以“-”填列）Add: Profit/Loss from other oper

9、ations营业费用 Operating expenses管理费用General and administrative expenses财务费用Financial expenses三、营业利润（亏损以“-”填列）III. Operating profit/loss 投资收益（亏损以“-”填列） Investment income/losses补贴收入Revenue from subsidies 营业外收入Non-operating revenue营业外支出 Non-operating expenditures四、利润总额（亏损以“-”填列）IV. Income/Loss before tax所

10、得税 Income tax五、净利润（亏损以“-”填列）V. Net income/loss补充资料Supplementary information:Current year cumulative上年实际数Prior year actual1. 出售、处理部门或被投资单位所得收益Gain on sale and disposal of a department or an invested enterprise2. 自然灾害发生的损失Losses arising from natural disasters3. 会计政策变更增加（或减少）利润总额Increase/decrease in income before tax due to a