财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等

1、实用标准文档资产负债表Bala nee Sheet编制单位：年 月 日单位:元资产Assets行次Li ne No.年初数Beg. bala nee期末数End. bala nee负债和所有者权益(或股东权益) Liabilities & Owners(Stockholders ) equity行次Li ne No.年初数Beg. bala nee期末数End. bala nee流动资产:Current assets流动负债Curre nt liabilities货币资金Mon etary funds短期借款Short-term loa ns短期投资Short-term in vestme n

2、t应付票据 Notes payable应收票据Notes receivable应付账款Acco unts payable应收股利Divide nd receivable预收账款Adva nces from customers应收利息In terest receivable应付工资Accrued payroll应收账款Acco unts receivable应付福利费Welfare expe nses payable其他应收款Other receivable应付股利Divide nd payablePrepared by:Month:Date:YearMon etary unit:预付账款Adv

3、a nces to suppliers应交税金Taxes payable应收补贴款Subsidies receivable其他应交款Other payables存货Inven tories其他应付款Other amounts payable待摊费用Prepaid expe nses预提费用Accrued expe nses一年内到期的长期债权投资Lon g-termdebtin vestme ntdue with in a year预计负债Estimated liabilities其他流动资产Other curre nt assets一年内到期的长期负债Lon g-termliabilitie

4、s due with inayear流动资产合计Sub-total of curre nt assets其他流动负债Other curre nt liabilities长期投资：Lon g-term in vestme nts:长期股权投资Lon g-term equity in vestme nt流动负债合计Sub-total of curre nt liabilities长期债权投资Long-term debt in vestme nt长期负债：Long-term liabilities长期投资合计Sub-totaloflongtermin vestme nt长期借款Lon g-term

5、borrow ings固定资产：Fixed assets:应付债券 Bonds payable固定资产原价Fixed assets-cost长期应付款Lon g-term payables减：累计折旧Less:Accumulated专项应付款Special payablesdepreciati on固定资产净值Fixed assets-NBV其他长期负债Other Ion g-term liabilities减：固定资产减值准备Less: Provisi on for impairme nt of fixed assets长期负债合计Sub-total of Ion g-term liabil

6、ities固定资产净额Fixed assets-net递延税项Deferred taxes工程物资Con struct ion materials递延税款贷项Deferred tax credit在建工程Con struct ion in progress负债合计Total liabilities固定资产清理Disposal of fixed assets固定资产合计Sub-total of fixed assets所有者权益(或股东权益)Owner s (Stockholders ) equity无形资产及其他资产Intan gible and other assets实收资本(或股本)Pa

7、id-i n capital (or stock)无形资产Intan gible assets减：已归还投资Less: In vestme nt retur ned长期待摊资产Lon g-term prepayme nt实收资本(或股本)净额Paid-i n capital (or stock) - net其他长期资产Other long-term assets资本公积Capital surplus无形资产及其他资产合计Sub-totalof intan gibleandother assets赢余公积Surplus reserve其中：法定公益金In cludi ng: Statutory

8、public welfare fund递延税项：未分配利润Deferred taxes:Un distributed profit递延税款借项Deferred tax debit所有者权益(或股东权益)合计Total owner s (stockholders ) equity资产总计Total assets负债和所有者权益(或股东权益)合计Total liabilities& owner s(stockholders ) equity实用标准利润表In come Stateme nt编制单位：年月日单位：元Prepared by:Mon th:Date:YearMon etary un it

9、: RMBYua n项目行次本月数本年累计数ItemLi neCurre ntCurrent yearNo.mon thaccumulative一、主宫业务收入I. Reve nue from main operati ons减：主营业务成本Less: Cost of main operati ons主营业务税金及附加Taxes and surcharges for main operati ons二、主营业务利润（亏损以“-”填列）II. Profit/Loss from main operati ons力口：其他业务利润（亏损以“-”填列）Add: Profit/Loss from oth

10、er operati ons减：营业费用Less: Operati ng expe nses管理费用Gen eral and admi nistrative expe nses财务费用Finan cial expe nses三、营业利润（亏损以“-”填列）III. Operat ing profit/loss力口：投资收益（亏损以“-”填列）Add: In vestme nt in come/losses补贴收入Revenue from subsidies营业外收入Non-operati ng revenue减：营业外支出Less: Non-operating expenditures四、利润

11、总额（亏损以“-”填列）IV. In come/Loss before tax减：所得税Less: In come tax五、净利润（亏损以“-”填列）V. Net in come/loss补充资料 Supplementary information:项目Item本年累计数Current yearcumulative上年实际数Prior year actual1.出售、处理部门或被投资单位所得收益Gain on sale and disposal of a departme nt or an in vested en terprise2.自然灾害发生的损失Losses aris ing fro

12、m n atural disasters3.会计政策变更增加（或减少）利润总额In crease/decreasein in comebefore taxdue to a cha nge in acco un ti ng policy4.会计估计变更增加（或减少）利润总额In crease/decreasein in comebefore taxdue to a cha nge in acco unting estimate5债务重组损失Losses aris ing from debt restructuri ngs6.其他Others文档现金流量表Cash Flow Stateme nt编

13、制单位：年度单位:元Prepared by:Period:Mon etaryunit: RMBYua n项目Item行次Li ne No.金额Amount一、经营活动产生的现金流量I. Cash flows from operat ing activities销售产品、提供劳务收到的现金Cash received from the sale of goods or dof 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Other cash receipts relating to operating activities现金流入小计Sub-tota

14、l of cash in flows购买商品、接受劳务支付的现金Cash paid for goods and services支付给职工及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Payme nts of all types of taxes支付的其他与经营活动有关的现金Other cash payments relating to 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 flows from operating act

15、ivities二、投资活动产生的现金流量II. Cash flows from in vesti ng activities收回投资所收到的现金Cash received from retur n of in vestme nts取得投资收益所收到的现金Cash received from retur n on in vestme nt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 received from the sale of fixed assets, intang ible assets and other long-term assets收到的其他与投资活动有

16、关的现金Other cash receipts relating to investing activities现金流入小计Sub-total of cash in flows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, intan gible assets and other Ion g-term assets投资所支付的现金Cash paid to acquire in vestme nts支付的其他与投资活动有关的现金Other cash payment relating to investing activitie

17、s现金流出小计Sub-total of cash outflows投资活动产生的现金流量净额Net cash flows from in vest ing activities三、筹资活动产生的现金流量：III. Cash flows from financing activities:吸收投资所收到的现金Cash received from in vestme nt by others借款所收到的现金Cash received from borrow ings收到的其他与筹资活动有关的现金Other cash receipts relating to financing activities

18、现金流入小计Sub-total of cash in flows偿还债务所支付的现金Cash payme nt of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash paid for distributi onof divide nds or profits andfor in terest expe nse支付的其他与筹资活动有关的现金Other cash payments relating to 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 fina

19、ncing activities四、汇率变动对现金的影响IV. Effect of cha nges in foreig n excha nge rate on cash五、现金及现金等价物净增加额V. Net in crease in cash and cash equivale nts补充资料Suppleme ntary In formatio n行次Li ne No.金额Amount1.将净利润调节为经营活动现金流量：Recon ciliati onof net in come to cash flows fromoperat ing activities净利润Net i ncome力口

20、：计提的资产减值准备Add: Provisi on for impairme nt of assets固定资产折旧Depreciation of fixed assets无形资产摊销Amortization of intangible assets长期待摊费用摊销Amortizati on of Ion g-term prepayme nt待摊费用减少(减：增加)Decrease in prepaid expe nse (or deduct: in crease)预提费用增加(减：减少)In crease of accrued expe nses (or deduct: decrease)处置

21、固定资产、无形资产和其他长期资产的损失(减：收益)Losses on disposal of fixed assets, intan gible assets and other Ion g-term assets (or deduct: gains)固定资产报废损失Losses on scrapp ing of fixed assets财务费用Finan cial expe nses投资损失(减：收益)In vestme nts losses (or deduct: gains)递延税款贷项(减：借项)Deferred tax credit (or deduct: debit)存货的减少(减

22、：增加)Decrease in inven tories (or deduct: in crease)经营性应收项目的减少(减：增加)Decrease in operati ng payables (or deduct: in crease)经营性应收项目的增加(减：减少)In crease in operati ng payables (or deduct: decrease)其他Other经营活动产生的现金流量净额Net cash flows from operating activities2.不涉及现金收支的投资和筹资活动Investingand financing activitie

23、s that do not involvecash receipts and payme nts债务转化为资本Con vers ion of debt into capital一年内到期的可转换公司债券Convertible bonds to be expired within one year融资租入固定资产Fixed assets un der finance lease3.现金及现金等价物净增加情况：Net i ncrease in cash and can equivale nts现金的期末余额Cash at end of period减：现金的期初余额Less: Cash at th

24、e beg inning of the period力口：现金等价物的期末余额Plus: Cash equivale nts at the end of the period减：现金等价物的期初余额Less: Cash equivale nts at the beg inning of the period现金及现金等价物净增加额Net i ncrease in cash and cash equivale nts资产减值准备明细表Stateme nt of Provisio n for Impairme nt of Assets编制单位：年度单位：元Prepared by:Period: M

25、on etary unit: RMBYua n项目年初余额本年增加数本年转回数年末余额ItemBegi nningIn crease forReversal forEndingbala neecurre nt yearcurre nt yearbala nee一、坏账准备合计I. Total amounts of bad debtsprovided其中：应收账款In cludi ng: Acco unts receivable其他应收款Other receivables二、短期投资跌价准备合计项目Item年初余额Begi nningbala nee本年增加数In crease forcurre

26、 nt year本年转回数Reversal forcurre nt year年末余额Ending bala neeII. Total amounts of short-term in vestme nts write-dow n provided其中：股票投资In clud ing: Stock in vestme nt债券投资Bond in vestme nt三、存货跌价准备合计川.Total amounts of inventorywritten-down provided其中：库存商品In clud ing: Goods on hand原材料Raw materials四、长期投资减值准备

27、合计IV. Total amounts provided for impairment of Iong-term in vestme nts其中：长期股权投资项目年初余额本年增加数本年转回数年末余额ItemBegi nningIn crease forReversal forEndingbala neecurre nt yearcurre nt yearbala neeIn clud ing:Lon g-termequityin vestme nt长期债权投资Lon g-termdebtin vestme nt五、固定资产减值准备合计V . Total amounts provided for

28、impairme nt of fixed assets其中：房屋、建筑物In clud ing:Buildi ngsandstructures机器设备Equipme nt and machi nery六、无形资产减值准备W . Provision for impairment ofintan gible assets其中：专利权In clud ing: Pate nt商标权项目年初余额本年增加数本年转回数年末余额ItemBegi nningIn crease forReversal forEndingbala neecurre nt yearcurre nt yearbala neeTrade

29、 marks七、在建工程减值准备vn.Provisi on for impairme nt ofcon struct ion in progress八、委托贷款减值准备vrn.Provisi on for impairme nt ofdesig nated loa n receivable注：根据财会200310号文件规定，此表已变动，请参见第404-407页。Note: This statement has been revised according to CaiKuai 2003 No. 10 by theMini stry of Finan ce. Please refer to pa

30、ge 404 to 407 for details.所有者权益(或股东权益)增减变动表Statement of Changes in Owner s (Stockholder s) Equity编制单位：年度单位：元Prepared by:Period:Mon etaryunit: RMBYua n项目行次本年数上年数ItemLi ne No.Curre ntPrioryearyear一、实收资本（或股本）：I. Paid-i n capital (or stock)年初余额1Begi nning bala nee本年增加数2In crease in the eurre nt year其中：资

31、本公积转入3In elud ing:Transfer-infrom capitalsurplus赢余公积转入4Tran sfer- in from surplus reserve利润分配转入5Tran sfer- infromdistributi onofprofit新增资本（或股本）6Additi onal capital (or stock)本年减少数10Decrease in the curre nt year项目行次本年数上年数ItemLi ne No.Curre ntPrioryearyear年末余额15Ending bala nee二、资本公积：n . Capital surplu

32、s:年初余额16Begi nning bala nee本年增加数17In crease in the eurre nt year其中：资本（或股本）溢价18In eludi ng:Premium oneapital (orstock)接受捐赠非现金资产准备19Reserve of don atednon-eashassets接受现金捐赠20Receipt of eash don ati on股权投资准备21Equity in vestme nt reserve拨款转入22项目行次本年数上年数ItemLi ne No.Curre ntPrioryearyearTran sfer-i nfromg

33、over nmentappropriati ons外币资本折算差额23Foreig ncurre ncycapitaltran slati on differe nee其他资本公积30Other capital surplus本年减少数40Decrease in the curre nt year其中：转增资本（或股本）41In clud ing:Conversion into capital (orstock)年末余额45Ending bala nee三、法定和任意赢余公积：川.Statutory and discretionary surplusreserves年初余额46Begi nni

34、ng bala nee项目行次本年数上年数ItemLi ne No.Curre ntPrioryearyear本年增加数47In crease in the curre nt year其中：从净利润中提取数48In clud ing: Amount appropriated fromnet in come其中：法定盈余公积49In cludi ng:Statutorysurplusreserve任意盈余公积50Discreti onary surplus reserve储备基金51Reserve fund企业发展基金52En terprise expa nsion fund法定公益金转入数53

35、Transfer-in from statutory publicwelfare fund本年减少数54Decrease in the curre nt year项目行次本年数上年数ItemLi ne No.Curre ntPrioryearyear其中：弥补亏损55In cludi ng: Recovery of losses转增资本（或股本）56Conversion into capital (or stock)分派现金股利或利润57Distributi onof cash divide nd orprofit分派股票股利58Distributi on of stock divide nd

36、年末余额62Ending bala nee其中：法定盈余公积63In cludi ng: Statutory surplus reserve储备基金64Reserve fund企业发展基金65En terprise expa nsion fund四、法定公益金：IV . Statutory public welfare fund:项目行次本年数上年数ItemLi ne No.Curre ntPrioryearyear年初余额66Begi nning bala nee本年增加数67In crease in the eurre nt year其中：从净利润中提取数68In elud ing: Am

37、ount appropriated fromnet in come本年减少数70Decrease in the curre nt year其中：集体福利支出71In cludi ng:Collectivewelfareexpe nditure年末余额75Ending bala nee五、未分配里：V . Un distributed profit:年初未分配利润76Un distributedprofit at the begi nningofthe year项目行次本年数上年数ItemLi ne No.Curre ntPrioryearyear本年净利润（净亏损以“-”号填列）77Net i

38、 ncome (or losses) for the year本年利润分配78Profit distribution for the year年末未分配利润（未弥补亏损以“ ”号填列）80Un distributedprofit/lossesatend of theyear应交增值税明细表VAT Payable Moveme nt Table编制单位：年度单位：元Prepared by:Period: Mon etary unit: RMBYua n项目Item行次Li ne No.本月数Curre ntmon th本年累计数Curre ntyear cumulative一、应交增值税I. V

39、alue-added tax payable:1.年初未抵扣数（以“-”号填列）Amount not deducted at the begi nninof the year1X2.销项税额Output VAT2出口退税Refund of export duty3进项税额转出Transfer-out of in put VAT4转出多交增值税5项目Item行次Li ne No.本月数Curre ntmon th本年累计数Curre ntyear cumulativeTran sfer-out of overpaid VAT673.进项税额In put VAT8已交税金Taxes paid9减免

40、税款VAT deducti ons and exempti ons10出口抵减内销产品应纳税额Export duty deductible from taxespayable on domestic sales11转出未交增值税Tran sfer-out of un paid VAT1213144.期末未抵扣数（以“ ”号填列）Amount not deducted at the end15X项目行次本月数本年累计数ItemLi ne No.Curre ntCurre ntmon thyearcumulativeof the year二、未交增值税n . Un paid VAT1.年初未交数（

41、多交数以-号填列）16XAmount not paid at the begi nningof the year2.本期转入数（多交数以“-”号填列）17Tran sfer- in for the curre nt period3.本期已交数18Amount paid in the curre nt period4.期末未交数（多交数以号填列）20XAmount not paid at the end of theyear利润分配表Statement of Profit Distributen编制单位：年度单位：元Prepared by:Period:Mon etary un it: RMBY

42、ua n项目行次本年实际上年实际ItemLi ne No.Curre ntPrior yearyear actualactual一、净利润I. Net in come1力口：年初未分配利润2Add:Un distributedprofitatthebegi nning of the year其他转入Other tran sfer-i ns4二、可供分配的利润8n . Profit to be distributed减：提取法定盈余公积9Less: Appropriation of statutory surplusreserve提取法定公益金10Appropriationof statutor

43、ypublicwelfare fund提取职工奖励及福利基金11项目行次本年实际上年实际ItemLi ne No.Curre ntPrior yearyear actualactualAppropriati on of employee welfareand bonus fund提取储备基金12Appropriatio n of reserve fund提取企业发展基金13Appropriati onofen terpriseexpa nsion fund利润归还投资14Profit capitalizedonreturn ofin vestme nt三、可供投资者分配的利润16川.Profit to be distributed to investor减：应付优先股股利17Les