报表词汇中英文对照.doc

資產負債表 Balance Sheet現金及約當現金 Cash,Cash Equivalent短期投資 Marketable Security應收帳款及票據 A/R & N/R其他應收款 Other Receivable短期借支 Loan To Other-S-T存貨 Inventories預付費用及預付款 Prepaid & Advance其他流動資產 Other Current Assets流動資產 Total Current Assets長期投資 Long-term Investment土地成本 Land房屋及建築成本 Buildings & Constru.機器及儀器設備成本Machinery,Equipment其他設備成本 Other Equipment固定資產重估增值 Reval. -Fixed Assets固定資產累計折舊 Accum. Depreciation固定資產損失準備 Loss Res.-Fixed Asst在建工程及預付款 Construct.-Progress固定資產 Total Fixed Assets遞延資產 Deferred Assets無形資產 Intangible Assets什項資產 Other Non-Curr.Asset其他資產 Total Other Assets資產總額 Total Assets短期借款 Short-term Borrowing應付商業本票 Bills Issued應付帳款及票據 A/P & N/P應付費用 Accrued Expenses預收款項 Advances -Customers其他應付款 Other Payable應付所得稅 Accrued Income Tax一年內到期長期負債Current Of L-T Debt其他流動負債 Other Current Liab.流動負債 Total Current Liab.長期負債 L-T Liabilities遞延貸項 Deferred Cre. Bala.應計退休金負債 Accrued Pension Pay遞延所得稅 Deferred Tax土地增值稅準備 Res. for Land Reval.各項損失準備 Other Spec. Reserve什項負債 Misc. L-T Liab.其他負債及準備 Total Other L-T Liab負債總額 Total Liabilities普通股股本 Common Stocks特別股股本 Preferred Stocks預收股款 Proceeds- New Issued增資準備 Res.-CapitalIncrease資本公積 Capital Reserve法定盈餘公積 Legal Reserve特別盈餘公積 Appropriated R/E未分配盈餘 Unappropriated R/E長期投資評價損失 Valu. Loss-L-T Inv.外幣換算調整數 Adjustment For FX未認列退休金成本損益Unrecognized Pension庫藏股票帳面值 Treasury Stock股東權益總額 Total Equity負債及股東權益總額 Total Liab. & Equity損益表Income Statement營業收入毛額 Gross Sales銷貨退回及折讓 Sales Discount營業收入淨額 Net Sales營業成本 Cost Of Goods Sold營業毛利 Gross Profit聯屬公司間未實現銷貨Unearned-RelatedSale營業費用 Operating Expenses營業費用推銷費用Oper.Exp.-Promotion營業費用管理費用Operating Exp.-ADM營業費用研究發展Operatin Expense-R&D營業利益 Operating Income利息收入 Interest Income投資收入股利收入Investment Income處分投資利得 Gain-Disposal Inv.投資跌價損失回轉 Rev of Loss on Inv.處分資產利得 Gain-Disposal F/A存貨跌價損失回轉 Rev of Loss on Invty兌換盈益 Exchange Gain其他收入 Otr Non-Operate Inc.營業外收入合計 Total Non-Op.Income利息支出 Interest Expenses投資損失 Investment Loss處分投資損失 Loss-Disposal Inv.投資跌價損失 Loss on Inv Revaluat處分資產損失 Loss-Disposal F/A兌換損失 Exchange Loss存貨評價損失 Valu. Loss on Inv.其他損失 Other Non-Oper. Exp.營業外支出合計 Total Non-Op. Exp.稅前淨利 Pre-Tax Income所得稅費用 Income Tax Expense經常利益 Ordinary Income停業部門損益 Discontd Dpt. G/L非常項目 Extraordinary G/L累計影響數 Cumulative Effects本期稅後淨利 Net Income每股盈餘(元) Earning Per Share加權平均股本 Wght. Avg. Stocks發放特別股股息 Preferred Stock-Div.稅前息前淨利 EBIT稅前息前折舊前淨利 EBITDA常續性利益(稅後) Net Income-Exc Dispo盈餘分配表本年度稅後純益 Current Income以前年度未分配盈 R/E-fm Prior Year前期損益調整 Prior Adjustments提列公積 Pro.Reserves-Interim公積回轉 Reversal -Interim期中股利發放 Interim Dividends其他調整事項 Other Adjust-Interim去年期末餘額 Unappr. R/E-Year End期末公積提列 Legal Res.-Year End公積彌補虧損 Reversal -Year End董監事酬勞 Director Bonus員工紅利現金 Emplys Bonus -Cash員工紅利紅利轉增資Emplys Bonus -Stock普通股現金股利 Cash Div.-Common Shr普通股股票股利 Stock Div.-Common Sh特別股現金股利 Cash Divi.-Preferred特別股股票股利 Stock Div.-Preferred本期分配後未分配盈餘R/E to Next Year普通股每股現金股利 Cash Div. Per Share每股股票股利股票 Stock Div-Ern P/S每股股票股利公積 Stock Div-Cpl P/S去年資本公積轉增資 Stock Div-Cpl Reserv現金流量表稅後淨利 Net Income不動用現金之非常損益Non-Cash Extra.Item折舊 Depreciation攤提 Amortization投資收益權益法 L-T Inv. Equity Inc.投資損失權益法 L-T Inv. Equity Loss現金股利收入權益法Cash Div.-L.T Invest短期投資處分損(益)S-T Inv. Disp. Loss固定資產處分損(益)FA Disposal Loss長期投資處分損(益)L-T Inv. Disp. Loss準備提列(迴轉) Prov(Rever.) Reserve應收帳款(增)減 Dec(Inc)-A/R存貨(增)減 Dec(Inc)-Inventory應付帳款增(減) Inc(Dec)-A/P其他調整項營業 Other Adjust-Op.Act.來自營運之現金流量 Cash Flow-Operating短期投資出售(新購)Sale(Purch.)S-T Inv.出售長期投資價款 Sale of L-T Inv.長期投資(新增) (Purchase) L-T Inv.處分固定資產價款 Sale of Fix Asset固定資產(購置) (Purchase) of FA購併他公司支付現金Cash Paid For Mergin其他調整項投資 Other Adjust-InvAct.投資活動之現金流量 Cash Flow-Investment現金增資 Proceed fm New Issue支付現金股利 Dividend Paid支付董監員工紅利 Dir.&Emp.Bonus Paid短期借款新增(償還)Inc(Dec)-S-T Debt長期借款新增(償還)Inc(Dec) L-T Debt發行公司債 Bonds Issued償還公司債 Bonds Redeemed庫藏股票減(增) Dec(Inc)-Treasure St其他調整項理財 Other Adjust-Finance理財活動之現金流量 Cash Flow-Financing匯率影響數 Exchange Influence本期產生現金流量 Change in Cash Flow期初現金及約當現金 Cash Equiv.-Beg購併公司之現金餘額 Remainders From Merg期末現金及約當現金 Cash Equiv.-End本期支付利息 Interest Paid本期支付所得稅 Income Tax Paid補充項目短期投資權益証券 S-T Inv.-Equity Secu短期投資備抵跌價 Loss All.- S-T Inv備抵呆帳應收帳款 Bad Debt All.-AR,NR應收票據貼現 N/R Discounted分期付款銷貨遞延利息Defer-Install. Sale其他應收款備抵呆帳 Bad Debt All.-Other存貨-原料及物料 Raw Materials,Supply存貨-半成品及在製品Work in Process存貨-商品及製成品 Finished Goods其他存貨在途存貨 Other Inventories存貨備抵跌價損失 Allow.-Invent. Valu.存貨差異分攤 Var. Allocation存貨土地 Inventory - Land存貨在建房屋 Inventory-Construct.存貨成屋待售 Inventory - Building長投股票及基金 L-T Inv-Equity Secur長投債券 L-T Inv-Fixed Income長投償債基金 L-T Inv-Fund長投土地及其他 L-T Inv-Real Estate長期投資備抵損失 Loss All.-L-T Inv.長期投資外幣換算調整L-T Inv-FX Adjust.重估增值房屋及建築Reval-Building重估增值機器設備 Reval-Equipmen重估增值其他設備 Reval-Other FA重估增值土地 Reval-Land累計折舊房屋及建築Acc. Depr.-Building累計折舊機器設備 Acc. Depr.-Equip.累計折舊其他設備 Acc. Depr.-Other FA資本化之利息支出 Capitalized Interest什項資產長期借支 L-T Loan To Others什項資產閒置資產 Other Misc. Inv.催收款毛額 Receivable-Overdue.G催收款備抵呆帳 Bad Debt All.Overdue催收款淨額 Receivable - Overdue質押定存短期投資 Pledged Deposit S-T質押定存其他流動資Pledged Deposit OCA質押定存長期投資 DepositedPledged-L-T質押定存其他資產 PledgedDeposit-O-NCA短期借款非金融機構Borrow Fm Non-Finan.長期負債長期借款 Long-term Borrowings長期負債公司債 Bonds & C.B.長期負債應付租賃 Installment Payable長期負債非金融機關Other L-T Borrowing長期負債應付關稅款Other L-T Tariff長期負債還款次一年LT Debt Pay-Next YR長期負債還款次二年LT Debt-Pay Next 2YR長期負債償還次三年LT Debt Pay-Next 3YR長期負債償還次四年LT Debt Pay-Next 4YR長期負債償還次五年LT Debt Pay-Next 5YR長期負債償還次六年LT Debt Pay-Next 6YR長期負債償還次七年LT Debt Pay-Next 7YR長期負債償還次八年LT Debt Pay-Next 8YR長期負債償還次九年LT Debt Pay-Next 9YR長期負債償還十年上LT Debt P-After 10Y股票溢價公積 Reserve-Paid In資產增值公積 Reserve-Revalat. FA處分資產收益公積 Reserv-Disp.FA.Gain長期投資資本公積 Reserve-L-T Inv.捐贈收入公積 Reserve-Donation庫藏股交易公積 Reserve-Teasury Stk其他資本公積 Reserve-Other關係人交易銷貨加工收入關係人Sales-Related Party進貨外包加工關係人Purchases fm Related費用業外支出關係人Expense,Cost-Related應收帳款票據關係人A/R & N/R-Related應付帳款票據關係人A/P & N/P-Related應收關係人借支 Loan To Rel-Party應付關係人融資 Loan fm Related Par.財產交易利益關係人Disp.Gain -Rel-Party財產交易損失關係人Disp.Loss -Rel-Party利息收入關係人 Int.Rev.-Rel-Party利息支出關係人 Interest Exp.-Relate營業外收入關係人 Non-Op.Inc-Rel-Party保証之或有負債 Contingent Liab.工程履約背書保証 Guarante Deposit-CPC退休金項目折現率 Discount Rate退休基金資產報酬率 Pension Plan Return薪資水準增加率 Salary Growth Rate平均剩餘服務年限 Remain. Serv. Period退休金提撥率 Funding Policy-Fund.服務成本 Service Cost利息成本 Interest Cost退休基金資產預期報酬Project Retu.On Plan未認過渡給付義務攤銷Amortization-Oblig.淨退休金成本 NetPeriod Pension既得給付義務 Vested Benef. Oblig.非既得給付義務 Non-Vested Benef.Ob.累積給付義務 Acc. Benef. Oblig.未來薪資增加之影響數Add. Benef.-Future預計給付義務 Pojected Benefit Ob.退休基金資產之公平價Fair Value-Pension提撥狀況 Funded Status未認列過渡性淨給付義Unrecog.Net Transit.未認列前期服務成本 Unrecog.Prior Cost未認列退休金損益 Unrecognized G/L補列之應計退休金負債Adj. to Min.Liab.應計退休金負債流動Accr.PensionCost-Cur補充項目遞延所得稅資產非流Defr. Tax Asst.-NCur遞延所得稅資產流動Defr. Tax Asst.-Curr遞延所得稅負債流動Defr. Tax Liab.-Cur遞延所得稅負債非流Defr. Tax Liab.-NCur扣抵稅額餘額日 Date of Tax1稅額扣抵比率 Tax1%股東可扣抵稅額 Tax Credit所得稅費用當期 Tax Exp.-Current所得稅費用遞延 Tax Exp.-Deferred營業成本明細原物料耗用 Raw Materials Cost直接人工 Labor Cost製造費用 Factory Overhead本期投入製造成本 Total Manu. Cost期初在製品 Work in Process-Begi期末在製品 Work in Process-End其他調整項 Trans. To/From Other購入半成品 Semi-goods Purchased製成品成本合計 Total Product Costs期初製成品商品 Finished Goods-Begin本期進貨 Merchandise Purchase期末製成品商品 Finished Good-ending貨物稅 Excise,Commodity Tax包裝費 Packing運費 Freight Expense其他營業成本 Other Misc. Costs其他調整（轉列分攤）Cost Variation & Adj營業成本合計 Total Cost Of Sales營業費用明細薪資支出 Labor Costs - SG&A租金 Rent - SG&A廣告費 Advertising Expenses稅捐 Miscellaneous Taxes折舊攤提 Depreciation - SG&A研究發展費 R&D Costs-SG&A權利金及技術 Patent Royalty-SG&A呆帳 Bad Debts銷貨佣金 Sales Commission包裝 Packing - SG&A運費及出口費用 Freight & Export其他營業費用 Other SG&A Expenses貨物裞SG&A Commodity - SG&A營業費用合計 Total SG&A Expenses製造費用明細間接材料（製） Indirect Material-OH間接人工（製） Indirect Labor - OH加工費（製） Subcontractor-OH水電動力費（製） Power,Fuel&Water-OH包裝費（製） Packing -OH維修費（製） Repair & Maintenance折舊攤提（製） Depreciation-SG&A租金支出（製） Rent-OH稅捐（製） Misc. Duties- SG&A權利金技術報酬金(製)Patent Royalties-OH研究發展費用（製） R&D Cost- Overhead存貨跌價損失（製） Loss-Inventory Valu.其他製造費用 Other Misc. Overhead港口裝卸費（製） Load & Unload-OH運費（製） Distribution Cost-OH廣告費（製） Advertising Expenses佣金支出（製） Commission-shipping製造費用合計 Total Factory OH比率表資產報酬率(C)% Return On Assets-C資產報酬率(A)% Return on Assets-A %資產報酬率(B)% Return on Assets-B %淨值報酬率稅後 Return on Equity%-A淨值報酬率常續利益Return on Equity%-B營業毛利率 Gross Margin %營業利益率 Operating Income %稅前淨利率 Pre-Tax Income %稅後淨利率 Net Income %業外收支率 Net Non-op.Inc./Rev.淨值報酬率-C Return on Equity%-C總資產報酬率 Return on Assets-C%淨值報酬率稅前 Return on Equity% -C常續性利益率(稅後) Net Income%-Exc Disp員工人數 Numbers of Employee營業費用率 Operating Exp. %用人費用率 Employee Fee %研究發展費用率 R&D %呆帳費用率 Bad Debt /Revenue現金流量比率 CFO /CL %有息負債利率 Int.Exp./Debt有效稅率 Effective Tax Rate每股盈餘 EPS每股淨值(B) BPS(B)每股淨值(A) BPS(A)每股淨值(C) BPS(C)常續性EPS EPS-Net Income每股現金流量 PS-Cashflow每股營業額(元) PS-Sales每股營業利益(元) PS-Operating Income每股稅前淨利(元) PS-Pre_Tax Income營收成長率 YOY%-Sales營業毛利成長率 %Gross Margin Grwoth營業利益成長率 YOY%-Oper.Income稅前淨利成長率 YOY%-Pre-Tax Income稅後淨利成長率 YOY%-Net Income經常淨利成長率 YOY%-Ordin.Income經常淨利成長率 YOY%-Recurring Inc.總資產成長率 YOY%-Total Assets淨值成長率 YOY%-Total Equity固定資產成長率 YOY%-Fixed Assets總資產報酬成長率 YOY%-Return on TA內部保留比率 Retention Ratio營收變動率 QOQ%-Sales營業利益變動率 QOQ%-Operating Inc.稅後淨利變動率 QOQ%-Net Income營收達成率 Revenue Completion %營業利益達成率 Op.Inc. Completion%稅前淨利達成率 EBT Completion%淨利達成率 NI Completion%稅後常續性利益成長率Net Income Gth%現金流量允當 C/F Adequacy Ratio現金再投資 Cash Reinvest %流動比率 Current %速動比率 Acid Test利息支出率 Interest Exp. %總負債/總淨值比 D/E Ratio負債比率 Liabilities %淨值/總資產 Equity/TA %長期資金適合率(A) (L-T Liab.+SE)/FA %借款依存度 Debt/Eqity %或有負債比率 Contingent Liab %利息保障倍數 Times Interest Earne營業利益實收資本比Oper.Income/Capital稅前純益/實收資本 PreTax Incom/CapitalTCRI 信用評等 TCRI存貨及應收帳款淨值Inv.&A-R /Equity總資產週轉率(次) Total Asset Turnover應收帳款週轉率(次) A/R&N/R Turnover平均收帳天數 Days-A/R Turnover存貨週轉率(次) Inventory Turnover平均售貨天數 Days-Inventory Turn.固定資產週轉率(次) Fixed Asset Turnover淨值週轉率(次) Equity Turnover應付帳款付現天數 Days-A/P Turnover淨營業週期(日) Net Operating Cycle營運槓桿度 Degree of Op. Lever.財務槓桿度 Degree of Fin. Lever每人營收 Sales Per Employee每人營業利益 Operation Inc./Emply每人配備率 Fixed Assets/Emply當季季底PER PER當季季底PBR PBR现金流量表（非金融类） CASH FLOW STATEMENT(Travel enterprise) 会外年通03表编制单位：Name of enterprise: 单位：元项目ITEMS行次金额一、经营活动产生的现金流量：CASH FLOWS FROM OPERATING ACTIVITIES1销售商品、提供劳务收到的现金Cash received from sale of goods or rendering of services2收到的税费返还Refund of tax and levies3收到的其他与经营活动有关的现金Other cash received relating to operating activities4现金流入小计Sub-total of cash inflows5购买商品、接受劳务支付的现金Cash paid for goods and services6支付给职工以及为职工支付的现金Cash paid to and on behalf of employees7支付的各项税费Payments of all types of taxes8支付的其他与经营活动有关的现金Other cash paid relating to operating activities9 现金流出小计Sub-total of cash outflows10经营活动产生的现金流量净额Net cash flows from operating activities11二、投资活动产生的现金流量：CASH FLOWS FROM INVESTING ACTIVITIES12收回投资所收到的现金Cash received from disposal of investments13取得投资收益所收到的现金Cash received from returns on investments14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NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets15收到的其他与投资活动有关的现金Other cash received relating to investing activities16 现金流入小计Sub-total of cash inflows17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 & other long-term assets18投资所支付的现金Cash paid to acquire investments19支付的其他与投资活动有关的现金Other cash payments relating to investing activities20 现金流出小计Sub-total of cash outflows21投资活动产生的现金流量净额Net cash flows from investing activities22三、筹资活动产生的现金流量：CASH FLOWS FROM FINANCING ACTIVITIES23吸收投资所收到的现金Cash received from capital contribution24借款所收到的现金Cash received from borrowings25收到的其他与筹资活动有关的现金Other cash received relating to financing activities26 现金流入小计Sub-total of cash inflows27偿还债务所支付的现金Cash repayments of amounts borrowed28分配股利、利润和偿付利息所支付的现金Cash payments for interest expenses and distribution of dividends or profit29支付的其他与筹资活动有关的现金Other cash payments relating to financing activites30 现金流出小计Sub-total of cash outflows31筹资活动产生的现金流量净额Net cash flows from financing activities32四、汇率变动对现金的影响EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH33五、现金及现金等价物净增加额NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS34（续表） 现金流量表（非金融类） CASH FLOW STATEMENT(Travel enterprise) 会外年通03表编制单位：Name of enterprise: 单位：元补充资料 351.将净利润调节为经营活动现金流量：Reconciliation of net profit/(loss)to cash flows from oprating activities36净利润Net profit37加：*少数股东权益Add:Minority interest38减：未确认的投资损失Less:Uncertained investment loss39加：计提的资产损失准备Add rovision for asset impairment40固定资产折旧Depreciation of fixed assets41 无形资产摊销