完整财务报表英文翻译大全推荐文档文档格式.docx

1、应收股利Dividend receivable4预收账款Advances from customers应收利息Interest receivable5应付工资Accrued payroll应收账款Accounts receivable6132776819.57140053415.05应付福利费Welfare expenses payable其他应收款Other receivable715243905.8818188173.07应付股利Dividend payable预付账款Advances to suppliers810078371.422098500.29应交税金Taxes payable应

2、收补贴款Subsidies receivable9其他应交款Other payables存货Inventories1012663791.9330578936.50其他应付款Other amounts payable待摊费用Prepaid expenses11154997.0649722.24预提费用Accrued expenses一年内到期的长期债权投资Long-term debt investment due within a year21预计负债Estimated liabilities其他流动资产Other current assets24一年内到期的长期负债Long-term liab

3、ilities due within a year流动资产合计Sub-total of current assets31227650255.92249013936.60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 investment322466830026038300流动负债合计Sub-total of current liabilities 长期债权投资Long-term debt investment34长期负债：Long-term liabilities 长期投资合计Su

4、b-total of long term investment38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-cost3957752429.0881356838.52长期应付款Long-term payables减: 累计折旧Less: Accumulated depreciation4020795656.3529078885.71专项应付款Special payables固定资产净值Fixed assets-NBV4136956772.7352277952.81其他长期负债Othe

5、r long-term liabilities 固定资产减值准备 Provision for impairment of fixed assets42长期负债合计Sub-total of long-term liabilities固定资产净额Fixed assets-net43递延税项Deferred taxes工程物资Construction materials44递延税款贷项Deferred tax credit在建工程Construction in progress45负债合计Total liabilities 固定资产清理Disposal of fixed assets46固定资产合计

6、Sub-total of fixed assets50所有者权益（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 assets51减：已归还投资 Investment returned长期待摊资产Long-term prepayment52实收资本（或股本）净额Paid-in capital （or stock） - net其他长期资产Other long-term assets53资本公积Capita

7、l surplus无形资产及其他资产合计Sub-total of intangible and other assets60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 debit61所有者权益（或股东权益）合计Total owners （stockholders） equity资产总计Total assets67负债和所有者权益（或股东权益）合计Total liabilities

8、 & owners （stockholders） equity利润表Income Statement编制单位： _年_月_日 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 oper

9、ations加：其他业务利润（亏损以“-”填列）Add: Profit/Loss from other operations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-operat

10、ing expenditures四、利润总额（亏损以“-”填列）IV. Income/Loss before tax所得税 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 n

11、atural 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 change in accounting policy4. 会计估计变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting estimate5. 债务重组损失Losses arising from debt restructurings6. 其他Others现金流量表Cash Flow Statement 年度 单位: P

12、eriod:_ Monetary unit:金额Amount一、经营活动产生的现金流量I. Cash flows from operating activities 销售产品、提供劳务收到的现金Cash received from the sale of goods or rendering of 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 inflows购买商品、接受劳务支付的现金Cash pa

13、id 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Payments 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 from

14、investing activities 收回投资所收到的现金Cash received from return of investments取得投资收益所收到的现金Cash received from return on investment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, intangible assets and other long-term assets收到的其他与投资活动有关的现金Other cash receipts relating to investing ac

15、tivities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 and other long-term assets投资所支付的现金Cash paid to acquire investments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 investing activities三、筹资活动产生的现金流量：III. Cash flows

16、from financing activities:吸收投资所收到的现金Cash received from investment by others借款所收到的现金Cash received from borrowings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 payment of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash paid for distribution of dividends or profits and for in

17、terest expense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 changes in foreign exchange rate on cash五、现金及现金等价物净增加额V. Net increase in cash and cash equivalents补充资料Supplementary Information 1. 将净利润调节为经营活动现金流量

18、：Reconciliation of net income to cash flows from operating activities净利润Net income计提的资产减值准备 Provision for impairment 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Amortization of long-term prepayment待摊费用减少（减：增加）Decrease in prepaid expense （or deduct: incre

19、ase）预提费用增加（减：减少）Increase of accrued expenses （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, intangible assets and other long-term assets （or deduct: gains）固定资产报废损失Losses on scrapping of fixed assets投资损失（减：Investments losses （or deduct:递延税款贷项（减：借项）Deferred tax cre

20、dit （or deduct: debit）存货的减少（减：Decrease in inventories （or deduct:经营性应收项目的减少（减：Decrease in operating payables （or deduct:经营性应收项目的增加（减：Increase in operating payables （or deduct:其他Other 2. 不涉及现金收支的投资和筹资活动Investing and financing activities that do not involve cash receipts and payments债务转化为资本Conversion

21、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 under finance lease3. 现金及现金等价物净增加情况：Net increase in cash and can equivalents现金的期末余额Cash at end of period 现金的期初余额 Cash at the beginning of the period现金等价物的期末余额Plus: Cash equivalents at the end of the

22、period现金等价物的期初余额 Cash equivalents at the beginning of the period现金及现金等价物净增加额Net increase in cash and cash equivalents 资产减值准备明细表Statement of Provision for Impairment of Assets年初余额Beginning balance本年增加数Increase for current year本年转回数Reversal for current year年末余额Ending balance一、 坏账准备合计I. Total amounts o

23、f bad debts provided Accounts receivable Other receivables二、 短期投资跌价准备合计II. Total amounts of short-term investments write-down provided股票投资 Stock investment债券投资Bond investment三、 存货跌价准备合计. Total amounts of inventory written-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. Total amounts provided for impairment of long-term investments Long-term equity investment