英语资产负债表 Balance Sheet.docx

1、英语资产负债表 Balance Sheet 资产负债表 Balance Sheet项目 ITEM货币资金 Cash短期投资 Shortterminvestments应收票据 Notesreceivable应收股利 Dividendreceivable应收利息 Interestreceivable应收帐款 Accountsreceivable其他应收款 Otherreceivables预付帐款Accountsprepaid期货保证金 Futureguarantee应收补贴款 Allowancereceivable应收出口退税Exportdrawbackreceivable存货 Inventori

2、es其中：原材料Including:Rawmaterials产成品(库存商品) Finishedgoods待摊费用 Prepaidanddeferredexpenses待处理流动资产净损失 UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资： Long-terminvestment：其中:长期股权投资Including:Longtermequityinvestment长期债

3、权投资Longtermsecuritiesinvestment*合并价差 Incorporatingpricedifference长期投资合计 Totallong-terminvestment固定资产原价 Fixedassets-cost减：累计折旧 Less:AccumulatedDpreciation固定资产净值 Fixedassets-netvalue减：固定资产减值准备 Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资 Projectmaterial在建工程 Co

4、nstructioninProgress待处理固定资产净损失 UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产 Intangibleassets其中:土地使用权 Including:Landuserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支出 Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资 Amongit:Speciallyapproved

5、reservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计 TotalAssets资产负债表(续表) Balance Sheet项目 ITEM短期借款 Short-termloans应付票款 Notespayable应付帐款 Accountspayab1e预收帐款 Advancesfromcustomers应付工资 Accruedpayro1l应付福利费 Welfarepayable应付利润(股利) Profitspayab1e应交税金 Taxespayable其他应交

6、款 Otherpayabletogovernment其他应付款Othercreditors预提费用 Provisionforexpenses预计负债 Accruedliabilities一年内到期的长期负债 Longtermliabilitiesduewithinoneyear其他流动负债 Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款 Long-termloanspayable应付债券 Bondspayable长期应付款 long-termaccountspayable专项应付款 Specialaccountspayable其

7、他长期负债 Otherlong-termliabilities其中:特准储备资金 Including:Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计 Totalliabilities*少数股东权益Minorityinterests实收资本(股本)SubscribedCapital国家资本 Nationalcapital集体资本 Collectivecapital法人资本 Legalpersonscapital其中:国有法人资本 Including:State-ownedlegalp

8、ersonscapital集体法人资本Collectivelegalpersonscapital个人资本 Personalcapital外商资本 Foreignbusinessmenscapital资本公积 Capitalsurplus盈余公积 surplusreserve其中:法定盈余公积 Including:statutorysurplusreserve公益金 publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失（以“-”号填列） Unaffirmedinvestmentloss未分配利润 Retainedearnings

9、外币报表折算差额 ConverteddifferenceinForeignCurrencyStatements所有者权益合计 Totalshareholdersequity 负债及所有者权益总计 TotalLiabilities&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

10、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 sales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Pro

11、fit 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Add：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现金流量表一、经营活动产生的现金流量1.

12、Cash Flow from Operating Activities 销售商品、提供劳务收到的现金 Cash from selling commodities or offering labor 收到的税费返还 Refund of tax and fee received 收到的其它与经营活动有关的现金 Other cash received related to operating activities 现金流入小计 Cash InflowSubtotal 购买商品、接受劳务支付的现金 Cash paid for commodities or labor 支付给职工以及为职工支付的现金 C

13、ash paid to and for employees 支付的各项税费 Taxes and fees paid 支付的其它与经营活动有关的现金 Other cash paid related to operating activities 现金流出小计 Cash OutflowSubtotal 经营活动产生的现金流量净额 Cash flow generated from operating activitiesNet Amount 二、投资活动产生的现金流量 2. Cash Flow from Investing Activities 收回投资所收到的现金 Cash from invest

14、ment withdrawal 取得投资收益所收到的现金 Cash from investment income 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 from disposing fixed assets， intangible assets and other long-term ass 收到的其它与投资活动有关的现金 Other cash received related to investing activities 现金流入小计 Cash InflowSubtotal 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 for bu

15、ying fixed assets， intangible assets and other long-term investm 投资所支付的现金 Cash paid for investment 支付的其他与投资活动有关的现金 Other cash paid related to investing activities 现金流出小计 Cash OutflowSubtotal 投资活动产生的现金流量净额 Cash flow generated from investing activitiesNet Amount 三、筹资活动产生的现金流量 3. Cash Flow from Financing Activities