中英文对照会计报表.xls

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 ACTIVITIES 1 销售商品 提供劳务收到的现金 Cash received from sale of goods or rendering of services 2 收到的税费返还 Refund of tax and levies 3 收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4 现金流入小计 Sub total of cash inflows 5 购买商品 接受劳务支付的现金 Cash paid for goods and services 6 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7 支付的各项税费 Payments of all types of taxes 8 支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9 现金流出小计 Sub total of cash outflows 10 经营活动产生的现金流量净额 Net cash flows from operating activities 11 二 投资活动产生的现金流量 CASH FLOWS FROM INVESTING ACTIVITIES 12 收回投资所收到的现金 Cash received from disposal of investments 13 取得投资收益所收到的现金 Cash received from returns on investments 14 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 termAssets 15 收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16 现金流入小计 Sub total of cash inflows 17 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 assets 18 投资所支付的现金 Cash paid to acquire investments 19 支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20 现金流出小计 Sub total of cash outflows 21 投资活动产生的现金流量净额 Net cash flows from investing activities 22 三 筹资活动产生的现金流量 CASH FLOWS FROM FINANCING ACTIVITIES 23 吸收投资所收到的现金 Cash received from capital contribution 24 借款所收到的现金 Cash received from borrowings 25 收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26 现金流入小计 Sub total of cash inflows 27 偿还债务所支付的现金 Cash repayments of amounts borrowed 28 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 profit 29 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30 现金流出小计 Sub total of cash outflows 31 筹资活动产生的现金流量净额 Net cash flows from financing activities 32 四 汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33 五 现金及现金等价物净增加额 NET INCREASE DECREASE IN CASH AND CASH EQUIVALENTS 34 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 35 1 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 activities 36 净利润 Net profit 37 加 少数股东权益 Add Minority interest 38 减 未确认的投资损失 Less Uncertained investment loss 39 加 计提的资产损失准备 Add Provision for asset impairment 40 固定资产折旧 Depreciation of fixed assets 41 无形资产摊销 Amortisation of intangible assets 42 长期待摊费用摊销 Amortisation of long term prepaid expenses 43 待摊费用减少 减 增加 Decrease in prepaid expenses deduct increase 44 预提费用增加 减 减少 Increase in prepaid expenses deduct decrease 45 处置固定资产 无形资产和其他长期资产的损失 减 收益 LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong termAssets DeductGains 46 固定资产报废损失 Losses on disposal of fixed assets 47 财务费用 Financial expenses 48 投资损失 减 收益 Losses arising from investments deduct gains 49 递延税款贷项 减 借项 Deferred tax credit deduct debit 50 存货的减少 减 增加 Decrease in inventories deduct increase 51 经营性应收项目的减少 减 增加 Decrease in operating receivables deduct increase 52 经营性应付项目的增加 减 减少 Increare in operating payables deduct decrease 53 其他 Others 54 经营活动产生的现金流量净额 Net cash flows from operating activities 55 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 payment 56 债务转为资本 Conversion of debt into captical 57 一年内到期的可转换公司债券 ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58 融资租入固定资产 Fixed assets acquired under finance leases 59 其他 Other 60 61 62 3 现金及现金等价物净增加情况 Net increase decrease in cash and cash equivalents 63 现金的期末余额 Cash at end of year 64 减 现金的期初余额 Less Cash at beginning of year 65 加 现金等价物的期末余额 Plus Cash equivalents at end of year 66 减 现金等价物的期初余额 Less Cash equivalents at beginning of year 67 现金及现金等价物净增加额 Net increase decrease incash and cash equivalents 68 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 termAssets 15 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 assets 18 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 profit 29 1 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 activities 36 处置固定资产 无形资产和其他长期资产的损失 减 收益 LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong termAssets DeductGains 46 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 payment 56 account 账户 科目 account payable 应付账款 account title accounting item 会计科目 accounting document accounting voucument 会计凭证 accounting element 会计要素 accounting entity 会计主体 accounting entries 会计分录 accounting equation accounting identity 会计恒等式 accounting function 会计职能 accounting postulate 会计假设 accounting principle 会计原则 accounting report accounting statement 会计报表 accounting standard 会计准则 accounting time period concept 会计分期 accounts receivable receivables 应收账款 accrual basis accounting 权责发生制原则 accumulated depreciation 累计折旧 amortization expense expense not allocated 待摊费用 annual statement 年报 Arthur Andersen Worldwide 安达信全球 assets 资产 balance 余额 balance sheet 资产负债表 begainning balance opening balance 期初余额 capital 资本 capital expenditure 资本性支出 capital share 股本 capital surplus 资本公积 cash 现金 cash in bank 银行存款 cash journal 现金日记账 cash on hand 现金 cash system basis of accounting cash basis princi 收付实现制 certified practicing accountant 注册会计师 comparability principle 可比性原则 compound journal entry 复合分录 conservatism 保守 principle the prudence 稳健 prin 谨慎性原则 consistency principle 一贯性原则 contingent assets 或有资产 contingent liabilities 或有负债 cost accounting 成本会计 credit balance 贷方余额 credit side 贷方 current investment 短期投资 debit balance 借方余额 debit side 借方 deferred assets 递延资产 deferred liabilities 递延负债 Deloitte Touche Tohmatsu 德勤 depreciable life 折旧年限 depreciation expense 折旧费用 depreciation rate 折旧率 descriptions 摘要 double entry 复式记账 double entry book keeping 复式簿记 employee benefits payable 应付福利费 ending balance 期末余额 Ernst Young International 安永国际 estimateld scrap value 估计残值 exchange gain 汇兑收益 exchange loss 汇兑损失 expenses charges 费用 factory overhead manufacturing expense 制造费用 financial accounting 财务会计 financial expense 财务费用 fiscal year accounting periods 会计年度 fixed assets 固定资产 floating assets current assets 流动资产 floating liabilities current liability 流动负债 general ledger 总分类账 going concern basis 持续经营 goodwill 商誉 historical cost 历史成本 historical cost principle 历史成本原则 income statement profit and loss statement 利润表 损益表 income tax 所得税 intangible assets 无形资产 international accounting 国际会计 KPMG International 毕马威国际 liabilities 负债 liability dividend dividend payable 应付股利 long term investment 长期投资 long term liabilities 长期负债 management accounting 管理会计 management expense 管理费用 matching principle 配比原则 materiality principle 重要性原则 monthly statement 月报 negative goodwill 负商誉 net assets 净资产 net cost 净成本 net income 净收益 net income apportionment 利润分配 net proceeds 净收入 net profit 净利润 non operating gain 营业外收入 non operating loss 营业外支出 notes payable 应付票据 notes receivable receivables 应收票据 objectivity reliability principle 客观性原则 obligee creditor 债权人 Obligor invester 债务人 operating expense 营业费用 operating revenue 营业收入 owner s equity 所有者权益 period expense 期间费用 perpetual inventory system 永续盘存制 personal property 动产 physical inventory system 实地盘存制 posting document 记账凭证 prepayments payment in advance 预付款项 Price Water House Coopers 普华永道 product cost output cost 生产成本 product finished goods 产成品 profit 利润 profit after tax 税后利润 profit before tax 税前利润 purchase 购货 purchase return and allowances 购货退回与折让 quarterly statement 季报 raw materials 原材料 real estate 不动产 relevance principle 相关性原则 reserve for bad debts bad debts expense provisi 坏帐准备 residual salvage value 折余价值 残值 retains earning 留存收益 revenue expenditure 收益性支出 revenues 收入 sales allowances 销货折让 sales discount 销货折扣 sales invoice 销货发票 sales on account 赊销 sales return 销售退回 sales revenue 销售收入 selling cost 销售成本 selling expense 销售费用 simple ournal entry 简单分录 source document 原始凭证 stable monetary concept 货币计量 starting load cost organization costs 开办费 statement of cash flow cash flow statement 现金流量表 stock on hand inventory 存货 stub 存根 subsidiary accounts 明细账户 subsidiary ledger 明细分类账 surplus reserve 盈余公积 T account transfer T 字形账户 tangible assets 有形资产 taxes payable 应交税金 the understandability principle 明晰性原则 timeliness 及时性原则 transaction 交易 traveling expense 差旅费 trial balance 试算平衡 undistributed profits undivided profits 未分配利润 unearned revenue 预收款项 unrelated business income 营业外收益 useful life 使用年限 value added tax 增值税 voucher 付款凭证 wages payable salaries payable 应付工资 work in process goods in process 在产品 现金 Cash in hand 银行存款 Cash in bank 其他货币资金 外埠存款Other monetary assets cash in other cities 其他货币资金 银行本票 Other monetary assets cashier s check 其他货币资金 银行汇票 Other monetary assets bank draft 其他货币资金 信用卡 Other monetary assets credit cards 其他货币资金 信用证保证金 Other monetary assets L C deposit 其他货币资金 存出投资款 Other monetary assets cash for investment 短期投资 股票投资 Investments Short term stocks 短期投资 债券投资 Investments Short term bonds 短期投资 基金投资 Investments Short term funds 短期投资 其他投资 Investments Short term others 短期投资跌价准备 Provision for short term investment 长期股权投资 股票投资 Long term equity investment stocks 长期股权投资 其他股权投资 Long term equity investment others 长期债券投资 债券投资 Long term securities investemnt bonds 长期债券投资 其他债权投资 Long term securities investment others 长期投资减值准备 Provision for long term investment 应收票据 Notes receivable 应收股利 Dividends receivable 应收利息 Interest receivable 应收帐款 Trade debtors 坏帐准备 应收帐款 Provision for doubtful debts trade debtors 预付帐款 Prepayment 应收补贴款 Allowance receivable 其他应收款 Other debtors 坏帐准备 其他应收款 Provision for doubtful debts other debtors 其他流动资产 Other current assets 物资采购 Purchase 原材料 Raw materials 包装物 Packing materials 低值易耗品 Low value consumbles 材料成本差异 Material cost difference 自制半成品 Self manufactured goods 库存商品 Finished goods 商品进销差价 Difference between purchase sales of commodities 委托加工物资 Consigned processiong material 委托代销商品 Consignment out 受托代销商品 Consignment in 分期收款发出商品 Goods on instalment sales 存货跌价准备 Provision for obsolete stocks 待摊费用 Prepaid expenses 待处理流动资产损益 Unsettled G L on current assets 待处理固定资产损益 Unsettled G L on fixed assets 委托贷款 本金 Consignment loan principle 委托贷款 利息 Consignment loan interest 委托贷款 减值准备 Consignment loan provision 固定资产 房屋建筑物 Fixed assets Buildings 固定资产 机器设备 Fixed assets Plant and machinery 固定资产 电子设备 器具及家具 Fixed assets Electronic Equipment furniture and fixtures 固定资产 运输设备 Fixed assets Automobiles 累计折旧 Accumulated depreciation 固定资产减值准备 Impairment of fixed assets 工程物资 专用材料 Project material specific materials 工程物资 专用设备 Project material specific equipment 工程物资 预付大型设备款 Project material prepaid for equipment 工程物资 为生产准备的工具及器具 Project material tools and facilities for production 在建工程 Construction in progress 在建工程减值准备 Impairment of construction in progress 固定资产清理 Disposal of fixed assets 无形资产 专利权 Intangible assets patent 无形资产 非专利技术 Intangible assets industrial property and know how 无形资产 商标权 Intangible assets trademark rights 无形资产 土地使用权 Intangible assets land use rights 无形资产 商誉 Intangible assets goodwill 无形资产减值准备 Impairment of intangible assets 长期待摊费用 Deferred assets 未确认融资费用 Unrecognized finance fees 其他长期资产 Other long term assets 递延税款借项 Deferred assets debits 应付票据 Notes payable 应付帐款 Trade creditors 预收帐款 Adanvances from customers 代销商品款 Consignment in payables 其他应交款 Other payable to government 其他应付款 Other creditors 应付股利 Proposed dividends 待转资产价值 Donated assets 预计负债 Accrued liabilities 应付短期债券 Short term debentures payable 其他流动负债 Other current liabilities 预提费用 Accrued expenses 应付工资 Payroll payable 应付福利费 Welfare payable 短期借款 抵押借款 Bank loans Short term pledged 短期借款 信用借款 Bank loans Short term credit 短期借款 担保借款 Bank loans Short term guaranteed 一年内到期长期借款 Long term loans due within one year 一年内到期长期应付款 Long term payable due within one year 长期借款 Bank loans Long term 应付债券 债券面值 Bond payable Par value 应付债券 债券溢价 Bond payable Excess 应付债券 债券折价 Bond payable Discount 应付债券 应计利息 Bond payable Accrued interest 长期应付款 Long term payable 专项应付款 Specific payable 其他长期负债 Other long term liabilities 应交税金 所得税 Tax payable income tax 应交税金 增值税 Tax payable VAT 应交税金 营业税 Tax payable business tax 应交税金 消费税 Tax payable consumable tax 应交税金 其他 Tax payable others 递延税款贷项 Deferred taxation credit 股本 Share capital 已归还投资 Investment returned 利润分配 其他转入 Profit appropriation other transfer in 利润分配 提取法定盈余公积 Profit appropriation statutory surplus reserve 利润分配 提取法定公益金 Profit appropriation statutory welfare reserve 利润分配 提取储备基金 Profit appropriation reserve fund 利润分配 提取企业发展基金 Profit appropriation enterprise development fund 利润分配 提取职工奖励及福利基金 Profit appropriation staff bonus and welfare fund 利润分配 利润归还投资 Profit appropriation return investment by profit 利润分配 应付优先股股利 Profit appropriation preference shares dividends 利润分配 提取任意盈余公积 Profit appropriation other surplus reserve 利润分配 应付普通股股利 Profit appropriation ordinary shares dividends 利润分配 转作股本的普通股股利 Profit appropriation ordinary shares dividends converted to shares 期初未分配利润 Retained earnings beginning of the year 资本公积 股本溢价 Capital surplus share premium 资本公积 接受捐赠非现金资产准备 Capital surplus donation reserve 资本公积 接受现金捐赠 Capital surplus cash donation 资本公积 股权投资准备 Capital surplus investment reserve 资本公积 拨款转入 Capital surplus subsidiary 资本公积 外币资本折算差额 Capital surplus foreign currency translation 资本公积 其他 Capital surplus others 盈余公积 法定盈余公积金 Surplus reserve statutory surplus reserve 盈余公积 任意盈余公积金 Surplus reserve other surplus reserve 盈余公积 法定公益金 Surplus reserve statutory welfare reserve 盈余公积 储备基金 Surplus reserve reserve fund 盈余公积 企业发展基金 Surplus reserve enterprise development fund 盈余公积 利润归还投资 Surplus reserve reture investment by investment 主营业务收入 Sales 主营业务成本 Cost of sales 主营业务税金及附加 Sales tax 营业费用 Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 投资收益 Investment income 其他业务收入 Other operating income 营业外收入 Non operating income 补贴收入 Subsidy income 其他业务支出 Other operating expenses 营业外支出 Non operating expenses 所得税 Income tax 中国会计科目的中英文对照 一 资产类 Assets 流动资产 Current assets 货币资金 Cash and cash equivalents 现金 Cash 银行存款 Cash in bank 其他货币资金 Other cash and cash equivalents 外埠存款 Other city Cash in bank 银行本票 Cashier s cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保证金 L C Guarantee deposits 存出投资款 Refundable deposits 短期投资 Short term investments 股票 Short term investments stock 债券 Short term investments corporate bonds 其他货币资金 银行本票 Other monetary assets cashier s check 其他货币资金 存出投资款 Other monetary assets cash for investment 长期债券投资 债券投资 Long term securities investemnt bonds 基金 Short term investments corporate funds 其他 Short term investments other 短期投资跌价准备 Short term investments falling price reserves 应收款 Account receivable 应收票据 Note receivable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 其他应收款 Other notes receivable 坏账准备 Bad debt reserves 预付账款 Advance money 应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories 商品进销差价 Difference between purchase sales of commodities 固定资产 电子设备 器具及家具 Fixed assets Electronic Equipment furniture and fixtures 工程物资 预付大型设备款 Project material prepaid for equipment 无形资产 非专利技术 Intangible assets industrial property and know how 物资采购 Supplies purchasing 原材料 Raw materials 包装物 Wrappage 低值易耗品 Low value consumption goods 材料成本差异 Materials cost variance 自制半成品 Semi Finished goods 库存商品 Finished goods 商品进销差价 Differences between purchasing and selling price 委托加工物资 Work in process outsourced 委托代销商品 Trust to and sell the goods on a commission basis 受托代销商品 Commissioned and sell the goods on a commission basis 存货跌价准备 Inventory falling price reserves 分期收款发出商品 Collect money and send out the goods by stages 待摊费用 Deferred and prepaid expenses 长期投资 Long term investment 长期股权投资 Long term investment on stocks 股票投资 Investment on stocks 其他股权投资 Other investment on stocks 长期债权投资 Long term investment on bonds 债券投资 Investment on bonds 其他债权投资 Other investment on bonds 长期投资减值准备 Long term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备 Bcreditor s rights investment depreciation reserves 委托贷款 Entrust loans 本金 Principal 利息 Interest 减值准备 Depreciation reserves 固定资产 Fixed assets 房屋 Building 建筑物 Structure 利润分配 提取法定公益金 Profit appropriation statutory welfare reserve 利润分配 提取企业发展基金 Profit appropriation enterprise development fund 利润分配 利润归还投资 Profit appropriation return investment by profit 利润分配 提取任意盈余公积 Profit appropriation other surplus reserve 利润分配 转作股本的普通股股利 Profit appropriation ordinary shares dividends converted to shares 机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement 累计折旧 Accumulated depreciation 固定资产减值准备 Fixed assets depreciation reserves 房屋 建筑物减值准备 Building structure depreciation reserves 机器设备减值准备 Machinery equipment depreciation reserves 工程物资 Project goods and material 专用材料 Special purpose material 专用设备 Special purpose equipment 预付大型设备款 Prepayments for equipment 为生产准备的工具及器具 Preparative instruments and implement for fabricate 在建工程 Construction in process 安装工程 Erection works 在安装设备 Erecting equipment in process 技术改造工程 Technical innovation project 盈余公积 任意盈余公积金 Surplus reserve other surplus reserve 盈余公积 利润归还投资 Surplus reserve reture investment by investment 大修理工程 General overhaul project 在建工程减值准备 Construction in process depreciation reserves 固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 专利权 Patents 非专利技术 Non Patents 商标权 Trademarks Trade names 著作权 Copyrights 土地使用权 Tenure 商誉 Goodwill 无形资产减值准备 Intangible Assets depreciation reserves 专利权减值准备 Patent rights depreciation reserves 商标权减值准备 trademark rights depreciation reserves 未确认融资费用 Unacknowledged financial charges 待处理财产损溢 Wait deal assets loss or income 长期待摊费用 Long term deferred and prepaid expenses 待处理财产损溢 Wait deal assets loss or income 待处理流动资产损溢 Wait deal intangible assets loss or income 待处理固定资产损溢 Wait deal fixed assets loss or income 二 负债类 Liability 短期负债 Current liability 短期借款 Short term borrowing 应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable 预收账款 Deposit received 代销商品款 Proxy sale goods reve