(完整)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),推荐文档

1、第 3 页 共 21 页编制单位: 单位: 元资产负债表balance sheet 年月日prepared by:month:date:yearmonetary unit: 资产assets行次line no.年初数beg. balance期末数end. balance负债和所有者权益(或股东权益) liabilities & owners (stockholders) equity行次line no.年初数beg. balance期末数end. balance流动资产: current assets流动负债current liabilities货币资金monetary funds短期借款sh

2、ort-term loans短期投资short-term investment应付票据notes payable应收票据notes receivable应付账款accounts payable应收股利dividend receivable预收账款advances from customers应收利息interest receivable应付工资accrued payroll应收账款accounts receivable应付福利费welfare expenses payable其他应收款other receivable应付股利dividend payable预付账款advances to sup

3、pliers应交税金taxes payable应收补贴款subsidies receivable其他应交款other payables存货inventories其他应付款other amounts payable待摊费用prepaid expenses预提费用accrued expenses一年内到期的长期债权投资long-term debt investment duewithin a year预计负债estimated liabilities其他流动资产other current assets一年内到期的长期负债long-term liabilities due within a year

4、流动资产合计sub-total of current assets其他流动负债other current liabilities长期投资:long-term investments:长期股权投资long-term equity investment流动负债合计sub-total of current liabilities长期债权投资long-term debt investment长期负债：long-term liabilities长期投资合计sub-total of long term investment长期借款long-term borrowings固定资产: fixed assets

5、:应付债券bonds payable固定资产原价fixed assets-cost长期应付款long-term payables减: 累计折旧less: accumulated depreciation专项应付款special payables固定资产净值fixed assets-nbv其他长期负债other long-term liabilities减: 固定资产减值准备less: provision for impairment offixed assets长期负债合计sub-total of long-term liabilities固定资产净额fixed assets-net递延税项d

6、eferred taxes工程物资递延税款贷项construction materialsdeferred tax credit在建工程construction 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）owners (stockholders) equity无形资产及其他资产intangible and other assets实收资本（或股本）paid-in capital (or stock)无形资产intangible

7、assets减：已归还投资less: investment returned长期待摊资产long-term prepayment实收资本（或股本）净额paid-in 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-total of intangible and otherassets赢余公积surplus reserve其中：法定公益金including: statutory public welfare fund递延税项: deferred taxes:未分配利润und

8、istributed profit递延税款借项deferred tax debit所有者权益（或股东权益）合计total owners (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 & owners (stockholders) equity编制单位：利润表income statement 年月日单位: 元第 16 页 共 21 页prepared by:month:date:yearmonetary unit: rmb yuan项目item行次line no.本月数current month本年

9、累计数currentyear accumulative一、主营业务收入i. revenue from main operations减：主营业务成本less: cost of main operations主营业务税金及附加taxes and surcharges for main operations二、主营业务利润（亏损以“-”填列）ii. profit/loss from main operations加：其他业务利润（亏损以“-”填列）add: profit/loss from other operations减：营业费用less: operating expenses管理费用gene

10、ral and administrative expenses财务费用financial expenses三、营业利润（亏损以“-”填列）iii. operating profit/loss加： 投资收益（亏损以“-”填列）add: investment income/losses补贴收入revenue from subsidies营业外收入non-operating revenue减：营业外支出less: non-operating expenditures四、利润总额（亏损以“-”填列）iv. income/loss before tax减：所得税less: income tax五、净利润

11、（亏损以“-”填列）v. net income/loss补充资料 supplementary information:项目item本年累计数current year cumulative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 department or aninvested enterprise2. 自然灾害发生的损失losses arising from natural disasters3. 会计政策变更增加（或减少）利润总额increase/decrease in income bef

12、ore tax due to achange in accounting policy4. 会计估计变更增加（或减少）利润总额increase/decrease in income before tax due to achange in accounting estimate5. 债务重组损失losses arising from debt restructurings6. 其他others现金流量表cash flow statement编制单位：年度单位: 元prepared by:period:monetary unit: rmb yuan项目item行次line no.金额amount

13、一、经营活动产生的现金流量i. cash flows from operating 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-total of cash inflows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c

14、ash paid to and on behalf of employees支付的各项税费payments 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 activities二、投资活动产生的现金流量ii. cash flows from investing activities收回投资所收到的现金cash recei

15、ved from return of investments取得投资收益所收到的现金cash received from return on investment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, intangible assets and other long-term assets收到的其他与投资活动有关的现金other cash receipts relating to investing activities现金流入小计sub-total of cash inflows购建

16、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other cash payment relating to investing activities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 investing activities三、筹资活动产生

17、的现金流量：iii. cash flows from financing activities:吸收投资所收到的现金cash received from investment by others借款所收到的现金cash received from borrowings收到的其他与筹资活动有关的现金other cash receipts relating to financing activities现金流入小计sub-total of cash inflows偿还债务所支付的现金cash payment of amounts borrowed分配股利、利润或偿付利息所支付的现金cash pai

18、d for distribution of dividends or profits and for interest expense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 financing activities四、汇率变动对现金的影响iv. effect of changes in foreign exchange rate on cash五、现金及现金等价物净增加额v. net

19、increase in cash and cash equivalents补充资料supplementary information行次line no.金额amount1. 将净利润调节为经营活动现金流量：reconciliation of net income to cash flows from operating activities净利润net income加：计提的资产减值准备add: provision for impairment of assets固定资产折旧depreciation of fixed assets无形资产摊销amortization of intangible

20、 assets长期待摊费用摊销amortization of long-term prepayment待摊费用减少（减：增加）decrease in prepaid expense (or deduct: increase)预提费用增加（减：减少）increase of accrued expenses (or deduct: decrease)处置固定资产、无形资产和其他长期资产的损失（减：收益）losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)

21、固定资产报废损失losses on scrapping of fixed assets财务费用financial expenses投资损失（减：收益）investments 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：增加）decrease in inventories (or deduct: increase)经营性应收项目的减少（减：增加）decrease in operating payables (or deduct: increase)经营性应收项目的增加（减：减

22、少）increase in operating 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investing and financing activities that do not involve cash receipts and payments债务转化为资本conversion of debt into capital一年内到期的可转换公司债券convertible bonds to be expired with

23、in one year融资租入固定资产fixed assets under finance lease3. 现金及现金等价物净增加情况： net increase in cash and can equivalents现金的期末余额cash at end of period减：现金的期初余额less: cash at the beginning of the period加：现金等价物的期末余额plus: 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

24、 the period现金及现金等价物净增加额net increase in cash and cash equivalents资产减值准备明细表statement of provision for impairment of assets编制单位：年度单位: 元prepared by:period:monetary unit: rmb yuan项目item年初余额beginning balance本年增加数increase for current year本年转回数reversal for current year年末余额ending balance一、坏账准备合计i. total amou

25、nts of bad debts provided其中：应收账款including: accounts receivable其他应收款other receivables二、短期投资跌价准备合计ii. total amounts of short-term investments write-down provided其中：股票投资including: stock investment债券投资bond investment三、存货跌价准备合计. total amounts of inventory written- down provided其中：库存商品including: goods on

26、hand原材料raw materials四、长期投资减值准备合计. total amounts provided for impairment of long-term investments其中：长期股权投资including:long-termequity investment长期债权投资long-term debt investment五、固定资产减值准备合计. total amounts provided for impairment of fixed assets其中：房屋、建筑物including: buildings and structures机器设备equipment and

27、 machinery六、无形资产减值准备项目item年初余额beginning balance本年增加数increase for current year本年转回数reversal for current year年末余额ending balance. provision for impairment of intangible assets其中：专利权including: patent商标权trade marks七、在建工程减值准备. provision for impairment of construction in progress八、委托贷款减值准备. provision for i

28、mpairment of designated loan 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 the ministry of finance. please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表statement of changes in owners (stockholders) equity编制单位：年度单位

29、: 元prepared by:period:monetary unit: rmb yuan项目item行次line no.本年数current year上年数prior year一、实收资本（或股本）：i. paid-in capital (or stock)年初余额beginning balance1本年增加数increase in the current year2其中：资本公积转入including: transfer-in from capital surplus3赢余公积转入transfer-in from surplus reserve4利润分配转入transfer-in from

30、 distribution of profit5新增资本（或股本）additional capital (or stock)6本年减少数decrease in the current year10年末余额ending balance15二、资本公积：. capital surplus:年初余额beginning balance16本年增加数increase in the current year17其中：资本（或股本）溢价including: premium on capital (or stock)18接受捐赠非现金资产准备reserve of donated non-cash assets

31、19接受现金捐赠receipt of cash donation20股权投资准备equity investment reserve21拨款转入transfer-infromgovernment appropriations22外币资本折算差额foreign currency capital translation23项目item行次line no.本年数current year上年数prior yeardifference其他资本公积other capital surplus30本年减少数decrease in the current year40其中：转增资本（或股本）including:

32、conversion into capital (or stock)41年末余额ending balance45三、法定和任意赢余公积：. statutory and discretionary surplus reserves年初余额beginning balance46本年增加数increase in the current year47其中：从净利润中提取数including: amount appropriated from net income48其中：法定盈余公积including: statutory surplus reserve49任意盈余公积discretionary su

33、rplus reserve50储备基金reserve fund51企业发展基金enterprise expansion fund52法定公益金转入数transfer-infromstatutorypublic welfare fund53本年减少数decrease in the current year54其中：弥补亏损including: recovery of losses55转增资本（或股本）conversion into capital (or stock)56分派现金股利或利润distribution of cash dividend or profit57分派股票股利distrib

34、ution of stock dividend58年末余额ending balance62其中：法定盈余公积63项目item行次line no.本年数current year上年数prior yearincluding: statutory surplus reserve储备基金reserve fund64企业发展基金enterprise expansion fund65四、法定公益金：. statutory public welfare fund:年初余额beginning balance66本年增加数increase in the current year67其中：从净利润中提取数incl

35、uding: amount appropriated from net income68本年减少数decrease in the current year70其中：集体福利支出including: collective welfare expenditure71年末余额ending balance75五、未分配里：. undistributed profit:年初未分配利润undistributed profit at the beginning of the year76本年净利润（净亏损以“”号填列）net income (or losses) for the year77本年利润分配pr

36、ofit distribution for the year78年末未分配利润（未弥补亏损以“”号填列）undistributed profit/losses at end of the year80应交增值税明细表vat payable movement table编制单位：年度单位: 元prepared by:period:monetary unit: rmb yuan项目item行次line no.本月数current month本年累计数current year cumulative一、应交增值税i. value-added tax payable:1. 年初未抵扣数（以“”号填列）

37、amount not deducted at the beginning ofyear12. 销项税额output vat2出口退税refund of export duty3进项税额转出transfer-out of input vat4转出多交增值税transfer-out of overpaid vat5673. 进项税额input vat8已交税金taxes paid9减免税款vat deductions and exemptions10出口抵减内销产品应纳税额exportdutydeductiblefromtaxes payable on domestic sales11转出未交增值

38、税transfer-out of unpaid vat1213144. 期末未抵扣数（以“”号填列） amount not deducted at the end of theyear15二、未交增值税. unpaid vat1. 年初未交数（多交数以“”号填列）16项目item行次line no.本月数current month本年累计数current year cumulativeamount not paid at the beginning of theyear2. 本期转入数（多交数以“”号填列）transfer-in for the current period173. 本期已交数

39、amount paid in the current period184. 期末未交数（多交数以“”号填列）amount not paid at the end of the year20利润分配表statement of profit distribution编制单位：年度单位: 元prepared by:period:monetary unit: rmb yuan项目item行次line no.本年实际current year actual上年实际prior year actual一、净利润i. net income1加：年初未分配利润add: undistributed profit a

40、t the beginning of the year2其他转入other transfer-ins4二、可供分配的利润. profit to be distributed8减：提取法定盈余公积less: appropriation of statutory surplus reserve9提取法定公益金appropriation of statutory public welfare fund10提取职工奖励及福利基金appropriation of employee welfare and bonus fund11提取储备基金appropriation of reserve fund12提

41、取企业发展基金appropriation of enterprise expansion fund13利润归还投资profit capitalized on return of investment14三、可供投资者分配的利润. profit to be distributed to investor16减：应付优先股股利less: dividend payable on preferred stock17提取任意盈余公积appropriation of discretionary surplus reserve18应付普通股股利dividend payable on common stock

42、19转作资本（或股本）的普通股股利common stock dividend converted into capital (stock)20四、未分配利润. undistributed profit25分部报表（业务分部）business segment statement编制单位： 年度单位: 元prepared by:period: monetary unit: rmb yuan项目itemxx 业务business axx 业务business bxx 业务business c其他业务other businesses抵消write-off未分配项目undistributed items

43、合计total本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior year一、营业收入合计i. total operating revenues其中：对外营业收入including: revenuefrom external sales分部间营业收入revenue from inter-segm

44、ent sales二、销售成本合计. total costs of sales其中：对外销售成本第 21 页 共 21 页项目itemxx 业务business axx 业务business bxx 业务business c其他业务other businesses抵消write-off未分配项目undistributed items合计total本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior

45、year本年current year上年prior year本年current year上年prior yearincluding: cost ofexternal sales分部间销售成本cost of inter- segment sales三、期间费用合计. total period expenses四、营业利润合计. total operating profit五、资产总额. total assets六、负债总额. total liabilities分部报表（地区分部）geographical segment statement编制单位： 年度单位: 元prepared by:peri

46、od: monetary unit: rmb yuan项目itemxx 地区region axx 地区region bxx 地区region c其他地区other regions抵消write-off未分配项目undistributed items合计total本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior year本年current year上年prior year一、业收入合计i. total operating revenues其中：对外营业收入including: revenuefrom external sales分部间营业收入revenue from inter-segment sales二、销售成本合计. total costs of sales其中：对外销售成本项目itemxx 地区region axx 地区region bxx 地区region c其他地区other regions抵消write-off未分配项目