财务报表英文翻译大全Word文档格式.docx

1、应付福利费Welfare expe nses payable其他应收款Other receivable应付股利Divide nd payable预付账款Adva nces to suppliers应交税金Taxes payable应收补贴款Subsidies receivable其他应交款Other payables存货Inven tories其他应付款Other amounts payable编制单位：单位:元Prepared by:Month: Date: YearMon etary unit: 待摊费用Prepaid expe nses预提费用Accrued expe nses一年内到期

2、的长期债权投资Lon g-term debt in vestme nt due with in a year预计负债Estimated liabilities其他流动资产Other curre nt assets一年内到期的长期负债Lon g-term liabilities due with in a year流动资产合计Sub-total of curre nt assets其他流动负债Other curre nt liabilities长期投资：Lon g-term in vestme nts:长期股权投资Lon g-term equity in vestme nt流动负债合计Sub-t

3、otal of curre nt liabilities长期债权投资Lon g-term debt in vestme nt长期负债：Lon g-term liabilities长期投资合计Sub-total of long termin vestme nt长期借款Lon g-term borrow ings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Lon g-term payables减：累计折旧Less: Accumulated depreciation专项应付款Special payables固定资产净值

4、Fixed assets-NBV其他长期负债Other Ion g-term liabilities固定资产减值准备 Provision for impairment of fixed assets长期负债合计Sub-total of Ion g-term liabilities固定资产净额递延税项Fixed assets-netDeferred taxes工程物资Con struct ion materials递延税款贷项Deferred tax credit在建工程Con struct ion in progress负债合计Total liabilities固定资产清理Disposal o

5、f fixed assets固定资产合计Sub-total of fixed assets所有者权益（或股东权益）Owner s （Stockholders 无形资产及其他资产Intan gible and other assets实收资本（或股本）Paid-i n capital （or stock）无形资产Intan gible assets已归还投资 In vestme nt retur ned长期待摊资产Lon g-term prepayme nt实收资本（或股本）净额Paid-i n capital （or stock） - net其他长期资产Other Ion g-term ass

6、ets资本公积Capital surplus无形资产及其他资产合计Sub-total of intan gible andother assets赢余公积Surplus reserve其中：法定公益金In cludi ng: Statutory public welfare fund递延税项：Deferred taxes:未分配利润Un distributed 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 l

7、iabilities &owners（stockholders 利润表In come Stateme nt 年 月 日 单位： Month: Year Mon etary unit: RMBYua n项目Item本月数Curre nt mon th本年累计数Current year accumulative一、主宫业务收入I. Reve nue from main operati ons主营业务成本 Cost of main operati ons主营业务税金及附加Taxes and surcharges for main operati ons二、主营业务利润（亏损以“-”填列）II. Pr

8、ofit/Loss from main operati ons力口：其他业务利润（亏损以“-”填列）Add: Profit/Loss from other operati ons营业费用 Operati ng expe nses管理费用Gen eral and admi nistrative expe nses财务费用Finan cial expe nses三、营业利润（亏损以“-”填列）III. Operat ing profit/loss投资收益（亏损以“-”填列） In vestme nt in come/losses补贴收入Reve nue from subsidies营业外收入Non

9、-operat ing reve nue营业外支出 Non-operating expenditures四、禾U润总额（亏损以“-”填列）IV. In come/Loss before tax所得税 In come tax五、净利润（亏损以“-”填列）V. Net in come/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 departme nt or an in vested e

10、n terprise2.自然灾害发生的损失Losses aris ing from n atural disasters3.会计政策变更增加（或减少）利润总额In crease/decrease in in come before tax dueto a cha nge in acco un ti ng policy4.会计估计变更增加（或减少）利润总额to a cha nge in acco un ti ng estimate5.债务重组损失Losses aris ing from debt restructuri ngs6.其他Others现金流量表Cash Flow Stateme nt

11、 年度 单位： Period: Mon etary un it:金额Amount一、经营活动产生的现金流量I. Cash flows from operat ing activities销售产品、提供劳务收到的现金Cash received from the sale of goods or dof services收到的税费返还Refunds of taxes收到的其他与经营活动有关的现金Other cash receipts relating to operating activities现金流入小计Sub-total of cash in flows购买商品、接受劳务支付的现金Cash

12、paid for goods and services支付给职工及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Payme nts of all types of taxes支付的其他与经营活动有关的现金Other cash payments relating to operating activities现金流出小计Sub-total of cash outflows经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量II. Cash flows fr

13、om in vesti ng activities收回投资所收到的现金Cash received from retur n of in vestme nts取得投资收益所收到的现金Cash received from retur n on in vestme nt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Net cash received from the sale of fixed assets, intan gible assets and other Ion g-term assets收到的其他与投资活动有关的现金Other cash receipts relating to

14、investing activities购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets andother long -term assets投资所支付的现金Cash paid to acquire in vestme nts支付的其他与投资活动有关的现金Other cash payment relating to investing activities投资活动产生的现金流量净额Net cash flows from in vest ing activities三、筹资活动产生的现金流量：

15、III. Cash flows from financing activities:吸收投资所收到的现金Cash received from in vestme nt by others借款所收到的现金Cash received from borrow ings收到的其他与筹资活动有关的现金Other cash receipts relating to financing activities偿还债务所支付的现金Cash payme nt of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash paid for distributi on of divide nds

16、 or profits and for in terest expe nse支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动产生的现金流量净额Net cash flow financing activities四、汇率变动对现金的影响IV. Effect of cha nges in foreig n excha nge rate on cash五、现金及现金等价物净增加额V. Net in crease in cash and cash equivale nts补充资料Suppleme ntary

17、In formatio n1.将净利润调节为经营活动现金流量：Recon ciliati on of net in come to cash flows fromoperat ing activities净利润Net i ncome计提的资产减值准备 Provisi on for impairme nt of assets固定资产折旧Depreciation of fixed assets无形资产摊销Amortization of intangible assets长期待摊费用摊销Amortizati on of Ion g-term prepayme nt待摊费用减少（减：增加）Decrea

18、se in prepaid expe nse （or deduct: in crease）预提费用增加（减：减少）In crease of accrued expe nses （or deduct: decrease）处置固定资产、无形资产和其他长期资产的损失（减：收益）Losses on disposal of fixed assets, intan gible assets and other Ion g-term assets （or deduct: gains）固定资产报废损失Losses on scrapp ing of fixed assets投资损失（减：In vestme nt

19、s losses （or deduct:递延税款贷项（减：借项）Deferred tax credit （or deduct: debit）存货的减少（减：Decrease in inven tories （or deduct:经营性应收项目的减少（减：Decrease in operati ng payables （or deduct:经营性应收项目的增加（减：In crease in operati ng payables （or deduct:其他Other2.不涉及现金收支的投资和筹资活动Investing and financing activities that do not in

20、volve cash receipts and payme nts债务转化为资本Con vers ion of debt into capital一年内到期的可转换公司债券Convertible bonds to be expired within one year融资租入固定资产Fixed assets un der finance lease3.现金及现金等价物净增加情况：Net i ncrease in cash and can equivale nts现金的期末余额Cash at end of period现金的期初余额 Cash at the begi nning of the pe

21、riod现金等价物的期末余额Plus: Cash equivale nts at the end of the period现金等价物的期初余额 Cash equivale nts at the begi nning of the period现金及现金等价物净增加额Net i ncrease in cash and cash equivale nts资产减值准备明细表Stateme nt of Provisio n for Impairme nt of Assets年度 单位：Period: Mon etary unit:年初余额Beginningbala nee本年增加数 本年转回数 年末

22、余额In crease for curre nt yearReversal for curre nt yearEn di ng一、 坏账准备合计I. Total amounts of bad debts provided Acco unts receivableOther receivables二、 短期投资跌价准备合计II. Total amounts of short-termin vestme nts write-dow n provided股票投资In clud ing: Stock in vestme nt债券投资Bond in vestme nt三、存货跌价准备合计川.Total

23、amounts of inventorywritten-down provided库存商品 Goods on hand原材料Raw materials四、 长期投资减值准备合计IV. Total amounts provided for impairment of Iong-term in vestme nts Lon g-term equity五、 固定资产减值准备合计andV . Total amounts provided for impairme nt of fixed assets 其中：房屋、建筑物 Buildi ngsBeg inning bala nee本年增加数本年转回数年末余额En di ng bala neestruc