三大会计报表中英文对照.docx

1、三大会计报表中英文对照其中:法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund 补充流动资本 Supplermentary current capital * 未确认的投资损失（以“-”号填列） Unaffirmed investment loss 未分配利润 Retained earnings 外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholders equity 负债及所有者权益总计 Tota

2、l Liabilities & Equity 利润表 INCOME STATEMENT 项 目 ITEMS 产品销售收入Sales of products 其中：出口产品销 售收入 Including：Export sales 减：销售折扣与折让 Less：Sales discount and allowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax 产品销售成本 Cost of sales 其中：出口产品销售成本Including：Cost of export sales 产品销售毛利 Gross profit on sale

3、s 减：销售费用 Less：Selling expenses 管理费用General and administrative expenses 财务费用Financial expenses 其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：投资收益A

4、dd：Income on investment 加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额 Total profit 减：所得税 Less：Income tax 净利润 Net profit 现金流量表Cash Flows Statement Prepared by:Period: Unit: Items 1.Cash Flows from Operating Activit

5、ies: 01)Cash received from sales of goods or rendering of services 02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04)Refund of other taxes and levy other than value added tax 07)Other cash received relating to operating activities 08)Sub-total of cash inf

6、lows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and income tax 17)Other cash paid relating to operating activities 18)Sub-total of ca

7、sh outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of investments 21)Cash received from distribution of dividends or profits 22)Cash received from bond interest income Net cash received from disposal of fixed assets,intangible

8、 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid to acquire equity investments 30)Cash paid to acquire debt investments 33)Other ca

9、sh paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds 38)Proceeds from borrowings 41)Other proceeds relating to financing activities 42)

10、Sub-total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses 47)Cash payments for finance leases 48)Cash payments for reduction of registered c

11、apital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents Supplemental Information1.Investing and Financing Activities that do

12、not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Oper

13、ating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66)and other long-term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Fin

14、ancial expenses 69)Losses arising from investments (or deduct:gains) 70)Defered tax credit (or deduct:debit) 71)Decrease in inventories (or deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)Increase in operating payables (or deduct:decrease) 74)Net payment on value added

15、tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76)cash at the end of the period 77)Less:cash at the beginning of the period 78)Plus:cash equivalents at the end of the period 79)Less:cash equivalents at the beginning of the period 8

16、0)Net increase in cash and cash equivalents现金流量表的现金流量声明 拟制人：时间：单位： 项目 1.cash流量从经营活动： 01 ）所收到的现金从销售货物或提供劳务 02 ）收到的租金 增值税销售额收到退款的价值 03 ）增值税缴纳 04 ）退回的其他税收和征费以外的增值税 07 ）其他现金收到有关经营活动 08 ）分，总现金流入量 09 ）用现金支付的商品和服务 10 ）用现金支付经营租赁 11 ）用现金支付，并代表员工 12 ）增值税购货支付 13 ）所得税的缴纳 14 ）支付的税款以外的增值税和所得税 17 ）其他现金支付有关的经营活动 18

17、 ）分，总的现金流出 19 ）净经营活动的现金流量 2.cash流向与投资活动： 20 ）所收到的现金收回投资 21 ）所收到的现金从分配股利，利润 22 ）所收到的现金从国债利息收入 现金净额收到的处置固定资产，无形资产 23 ）资产和其他长期资产 26 ）其他收到的现金与投资活动 27 ）小计的现金流入量 用现金支付购建固定资产，无形资产 28 ）和其他长期资产 29 ）用现金支付，以获取股权投资 30 ）用现金支付收购债权投资 33 ）其他现金支付的有关投资活动 34 ）分，总的现金流出 35 ）的净现金流量，投资活动产生 3.cash流量筹资活动： 36 ）的收益，从发行股票 37 ）

18、的收益，由发行债券 38 ）的收益，由借款 41 ）其他收益有关的融资活动 42 ） ，小计的现金流入量 43 ）的现金偿还债务所支付的 44 ）现金支付的费用，对任何融资活动 45 ）支付现金，分配股利或利润 46 ）以现金支付的利息费用 47 ）以现金支付，融资租赁 48 ）以现金支付，减少注册资本 51 ）其他现金收支有关的融资活动 52 ）分，总的现金流出 53 ）的净现金流量从融资活动 4.effect的外汇汇率变动对现金 增加现金和现金等价物 补充资料 1.investing活动和筹资活动，不参与 现金收款和付款 56 ）偿还债务的转让固定资产 57 ）偿还债务的转移投资 58 ）

19、投资在形成固定资产 59 ）偿还债务的转移库存量 2.reconciliation净利润现金流量从经营 活动 62 ）净利润 63 ）补充规定的坏帐或不良债务注销 64 ）固定资产折旧 65 ）无形资产摊销 损失处置固定资产，无形资产 66 ）和其他长期资产（或减：收益） 67 ）损失固定资产报废 68 ）财务费用 69 ）引起的损失由投资管理（或减：收益） 70 ） defered税收抵免（或减：借记卡） 71 ）减少存货（或减：增加） 72 ）减少经营性应收（或减：增加） 73 ）增加的经营应付账款（或减：减少） 74 ）净支付的增值税（或减：收益净额 75 ）净经营活动的现金流量 增加现金和现金等价物 76 ）的现金，在此期限结束 77 ）减：现金期开始 78 ）加：现金等价物在此期限结束 79 ）减：现金等价物期开始 80 ） ，净增加现金和现金等价物