中英财务术语.xls

英英文文会会计计报报表表 目录 企业财务会计报表封面 资产负债表 利润及利润分配表 现金流量表 企企业业财财务务会会计计报报表表封封面面 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 资资产产负负债债表表 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 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 provision for Account receivable 应收账款净额 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 provision for Other receivable 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 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within 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 investment 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 equity investment 减 长期债权投资减值准备 Less Impairment for long term debt investment 减 委托贷款减值准备 Less Provision for entrusted loan receivable 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 Fixed 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 Impairment for construction in progress 在建工程净额 Net bal of construction 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 residual values 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 Advance 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 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 capital 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Total Equity 负债及所有者 或股东 权益合计Total Liability Equity 利利润润及及利利润润分分配配表表 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 Distribution expense 管理费用expense 财务费用Finance expense 三 营业利润 亏损以 填列 Profit from operation means loss 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Less Non operating expense 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 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 Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund 提取职工奖励及福利基金Appropriation of staff incentive and welfare 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Appropriation of preference share s dividend 提取任意盈余公积Appropriation of discretionary surplus reserve 应付普通股股利Appropriation of ordinary share s dividend 转作资本 或股本 的普通股股利Transfer from ordinary share s 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 disposal of operating divisions or investments 2 自然灾害发生损失 Losses from natural disaster 3 会计政策变更增加 或减少 利润总 额 Increase decrease in profit due to changes in accounting policies 4 会计估计变更增加 或减少 利润总 额 Increase decrease in profit due to changes in accounting estimates 5 债务重组损失Losses from debt restructuring 现现金金流流量量表表 Cash Flow Statement 一 经营活动产生的现金流量 Cash Flow from Operating Activities 销售商品 提供劳务收到的现金Cash received from sales of goods or rendering 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Cash received relating to other 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 paid for goods or receiving services 支付给职工以及为职工支付的现金Cash paid to and on behalf of employees 支付的各项税费Tax payments 支付的其他与经营活动有关的现金Cash paid relating to other 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 Flow from Operating Activities 二 投资活动产生的现金流量 Cash Flow from Investing Activities 收回投资所收到的现金Cash received from disposal of investments 处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units 取得投资收益所收到的现金Cash received from investments income 处置固定资产 无形资产和其他长期资产 而收到的现金净额 Net cash received from disposal of fixed assets intangible assets and other long term assets 购买子公司所收到的现金Cash received by acquisition of subsidiary 收到的其他与投资活动有关的现金Cash received relating to other investing activities 现金流入小计Sub total of cash inflows 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Cash payments relating to other investing activities 现金流出小计Sub total of cash outflows 三 筹资活动产生的现金流量 Cash Flow from Financing Activities 吸收投资所收到的现金 Cash received by investors 借款所收到的现金Cash received from borrowings 其中 从金融机构借款所收到的现金Include Cash received from financial institution borrowings 收到的其他与筹资活动有关的现金Cash received relating to other financing activities 现金流入小计Sub total of cash inflows 偿还债务所支付的现金Repayments of borrowings 其中 偿还金融机构债务所支付的现金Include Repayments of financial institution borrowings 分配股利 利润和偿付利息所支付的现金Dividends paid profit distributed or interest paid 支付的其他与筹资活动有关的现金Cash payments relating to other financing activities 现金流出小计Sub total of cash outflows 筹资活动产生的现金流量净额Net Cash Flow from Financing Activities 四 汇率变动对现金的影响额Effect of Foreign Currency Translation 五 现金及现金等价物净增加额Net Increase Decrease in Cash and Cash Equivalents 现金流量附表 Supplementary Information 1 将净利润调节为经营活动的现金流量 Reconciliation of Net Profit to Cash Flow from Operating Activities 净利润 Net Profit 加 少数股东损益Add Minority interest 加 计提的资产减值准备Impairment losses on assets 固定资产折旧Depreciation of fixed assets 无形资产摊销Amortisation of intangible assets 长期待摊费用摊销Amortisation of long term deferred expenses 待摊费用减少 减 增加 Decrease increase in deferred expenses 预提费用增加 减 减少 Increase decrease in accrued expenses 处置固定资产 无形资产和其他长期资产 的损失 减 收益 Losses gains on disposal of fixed assets intangible assets and other long term assets 固定资产报废损失Losses on write off of fixed assets 财务费用Finance expense income 投资损失 减 收益 Losses gains arising from investments 递延税款贷款 减 借项 Deferred tax credit debit 存货的减少 减 增加 Decrease increase in inventories 经营性应收项目的减少 减 增加 Decrease increase in receivables under operating activities 经营性应付项目的增加 减 减少 Increase decrease in payables under operating activities 其他Others 经营活动产生的现金流量净额Net cash flow from operating activities 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 债务转为资本Conversion of debt into capital 一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability 融资租入固定资产Fixed assets acquired under finance leases 3 现金及现金等价物净增加情况 Net Increase in Cash and Cash Equivalents 现金的期末余额Cash at the end of the period 减 现金的期初余额Less cash at the beginning of the year 加 现金等价物的期末余额 Add cash equivalents at the end of the period 减 现金等价物的期初余额Less 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 Period Ended Reporting Period Submit Date Local Reporting Currency Verifier Preparer Assets Current Assets Bank and Cash Current Investment Entrusted loan receivable due within one year Less Impairment for Entrusted loan receivable due within one year Less Impairment for current investment Net bal of current investment Notes receivable Dividend receivable Interest receivable Account receivable Less Bad debt provision for Account receivable Net bal of Account receivable Other receivable Less Bad debt provision for Other receivable Net bal of Other receivable Prepayment Subsidy receivable Inventory Less Provision for Inventory Net bal of Inventory Amount due from customer for contract work Deferred Expense Long term debt investment due within one year Finance lease receivables due within one year Other current assets Total current assets Long term investment Long term equity investment Entrusted loan receivable Appropriation of preference share s dividend Appropriation of discretionary surplus reserve Appropriation of ordinary share s dividend Transfer from ordinary share s dividend to paid in capital Retained profit after appropriation Supplementary Information Gains on disposal of operating divisions or investments Losses from natural disaster Increase decrease in profit due to changes in accounting policies Increase decrease in profit due to changes in accounting estimates Losses from debt restructuring Cash Flow from Operating Activities Cash received from sales of goods or rendering services Refunds of taxes Cash received relating to other operating activities Sub total of cash inflows Cash paid for goods or receiving services Cash paid to and on behalf of employees Tax payments Cash paid relating to other operating activities Sub total of cash outflows Net Cash Flow from Operating Activities Cash Flow from Investing Activities Cash received from disposal of investments Cash received from disposal of subsidiary or other operating business units Cash received from investments income Net cash received from disposal of fixed assets intangible assets and other long term assets Cash received by acquisition of subsidiary Cash received relating to other investing activities Sub total of cash inflows Cash paid to acquire fixed assets intangible assets and other long term assets Cash paid to acquire investments Cash payments relating to other investing activities Sub total of cash outflows Cash Flow from Financing Activities Cash received by investors Cash received from borrowings Include Cash received from financial institution borrowings Cash received relating to other financing activities Sub total of cash inflows Repayments of borrowings Include Repayments of financial institution borrowings Dividends paid profit distributed or interest paid Cash payments relating to other financing activities Sub total of cash outflows Net Cash Flow from Financing Activities Effect of For