中英文财务报表词汇Word文档格式.doc

1、一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year短期投资跌价准备 Impairment for current investment短期投资净额 Net bal of current investment三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue主营业务成本 Cost of Sa

2、les主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“”填列） Gross Profit （ - means loss）加：其他业务收入 Add: Other operating income其他业务支出 Other operating expense营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“”填列） Profit from operation （ - means loss）投资收益（亏损以“”填列） Investment income补贴收入 Subsid

3、y Income营业外收入 Non-operating income营业外支出 Non-operating expense四、利润总额（亏损总额以“”填列） Profit before Tax所得税 Income tax少数股东损益 Minority interest未确认投资损失 Unrealised investment losses五、净利润（净亏损以“”填列） Net profit （ - means loss）年初未分配利润 Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distributio

4、n（ - means loss）提取法定盈余公积 Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润

5、 Profit available for owners distribution应付优先股股利 Appropriation of preference shares dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share转作资本（或股本）的普通股股利 Transfer from ordinary shares dividend to paid in capital八、未分配利润 Retained profit after appropriati

6、on补充资料： Supplementary Information:1出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2 自然灾害发生损失 Losses from natural disaster3会计政策变更增加（或减少）利润总额 Increase （decrease） in profit due to changes in accounting policies4会计估计变更增加（或减少）利润总额 Increase （decrease） in profit due to changes in ac

7、counting estimates5 债务重组损失 Losses from debt restructuring应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable应收账款坏账准备 Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable其他应收款坏账准备 Bad debt provision for Other rece

8、ivable其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory存货跌价准备 Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance l

9、ease receivables due within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment长期股权投资减值准备 Impairment for long-term equity investmen

10、t长期债权投资减值准备 Impairment for long-term debt investment委托贷款减值准备 Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill （Negative goodwill）固定资产 Fixed assets固定资产原值 Cost累计折旧 Accumulated Depreciation固定资产净值 Net bal固定资产减值准备 Impairment for fixed assets固定资产净额 NBV

11、 of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress在建工程减值准备 Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产无形资产减

12、值准备 Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁未担保余值 Finance lease Unguaranteed residual values融资租赁应收融资租赁款 Finance lease Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Othe