财务报表中英文对照

1、一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment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

2、 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provisionforAccountreceivable应收账款

3、净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provisionforOtherreceivable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减：存货跌价准备Less: 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

4、费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due withinone year一年 内到期的 应收 融资租 赁款Finance lease receivables duewithin 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 invest

5、ment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equityinvestment减：长期债权投资减值准备Less: Impairmentfor long-termdebtinvestment减 ： 委 托 贷 款 减 值 准 备Less:Provisionforentrustedloanreceivable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Fi

6、xed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减： 在 建工 程 减 值准备Less: Impairmentforconstructioninprogress在建工程净额Net bal of constructio

7、n 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Intangible assets减：无形资产减值准备Less: 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 residualvalues

8、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Advanc

9、e 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Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long

10、-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners Equity实收资本（或股本）Paid in ca

11、pital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计T

12、otal Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales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减：其他业务支出Less: Other operating expense减：营业费用Selling & Distri

13、bution expense管理费用G&A expenseLess: Non-operating expense财务费用Finance expense三、营业利润（亏损以“”填列）Profit from operation ( - meansloss)加：投资收益（亏损以“”填列）Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出四、利润总额（亏损总额以“”填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失

14、Add: Unrealised investment losses五、净利润（净亏损以“”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriationof statutorysurplusreserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appro

15、priationofstaff incentiveandwelfare 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Profit available for owners distribution减：应付优先股股利Less: Appropriationof preference sharesdividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary shares dividend转作资本（或股本）的普通股利 Transfer from ordinary shares dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1出售、处置 部门或 被投资单 位收益Gains on disposalofoperating divisions or inves