三大会计报表中英文对照

1、资产负债表 Bala nee Sheet项目 ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Divide nd receivable应收利息In terest receivable应收帐款Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金Future guarantee应收补贴款 Allowa nee receivable应收岀口退税 Export drawback receivable存货 Inven tories其中：原材料In

2、 cludi ng:Rawmaterials产成品（库存商品）Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Un settled G/L on curre nt assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-terminvestment :其中：长期股权投资 Includinglong term equity

3、investment长期债权投资Long term securities investment* 合并价差 Incorporatingprice differenee长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:Accumulated Dpreciati on固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentof fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物

4、资Project material在建工程Construction in Progress待处理固定资产净损失Un settled G/L on fixed assets固定资产合计Total tangible assets无形资产Intan gible assets其中：土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中 :固定资产修理Including:Fixedassets repair固定资产改良支岀Improvementexpenditure of fixed assets其他长期资产Other long term a

5、ssets其中：特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项 Deferred assets debits 资产总计 Total Assets资产负债表（续表）Bala nee Sheet项目 ITEM短期借款Short-termloa ns应付票款Notes payable应付帐款 Accou nts payab1e预收帐款 Advances from customers应付工资 Accrued payro1l 应付福利费

6、 Welfare payable 应付利润（股利）Profits payab1e 应交税金Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用Provision for expenses预计负债 Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期借款 Long-term loans

7、payable应付债券Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable 其他长期负债 Other long-term liabilities 其中：特准储备资金Including:Specialreserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计 Total liabilities*少数股东权益Minority interests实收资本（股本）Subscribed Capital国家资本

8、Natio nal capital集体资本Collective capital法人资本Legal persons capital其中：国有法人资本Including:State-ownedlegal persons capital集体法人资本 Collective legal persons capital个人资本Pers onalcapital外商资本Foreig nbus in essme ns capital资本公积Capitalsurplus盈余公积surplusreserve其中:法定盈余公积In clud in g:statutorysurplus reserve公益金 publi

9、c welfare fund补充流动资本Supplerme ntarycurre nt capital*未确认的投资损失(以-号填列)Un affirmed in vestme nt loss未分配利润Reta ined earnings夕卜币报表折算差额Con verted differe nee in Foreig n Currency Stateme nts所有者权益合计Total shareholdersequity负债及所有者权益总计Total Liabilities & Equity禾 U润表 INCOME STATEMENT项目ITEMS产品销售收入 Sales of produ

10、cts其中：出口产品销售收入Including : Export sales减：销售折扣与折让Less： Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金Less: Sales tax产品销售成本Cost of sales其中：岀口产品销售成本Including : Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less : Selling expenses管理费用General and administrativeexpenses财务费用Financi

11、al expensesihcome)years其中：利息支岀 (减利息收入)Including : Interest expenses (minusinterest汇兑损失(减汇兑收益)Exchange losses(minus exchange gains) 产品销售利润 Profit on sales加：其他业务利润Add : profit from other operations营业利润Operati ng profit力廿：投资收益Add : In come on in vestme nt加：营业外收入Add : Non-operati ng in come减：营业外支岀Less：

12、Non-operating expenses力廿：以前年度损益调整Add : adjustmentof loss and gain for previous利润总额 Total profit减：所得税 Less: In come tax净利润 Net profit现金流量表 Cash Flows Stateme ntPrepared by: Period: Un it:ItemsI. Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Re nt

13、al receivedValue added tax on sales received and refunds of value03)added tax paidtax04)Refund of other taxes and levy other than value added07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10) Cash paid for operating leases11) Cas

14、h paid to and on behalf of employees12) Value added tax on purchases paid13) Income tax paid14) T axes paid other than value added tax and income tax17) Other cash paid relating to operating activities18) Sub-total of cash outflowsActivities:19) Net cash flows from operating activities2. Cash Flows

15、from Investing20)Cash receivedfrom returnof investments21)Cash receivedfrom distributionof dividends or profits22)Cash receivedfrom bond interestincomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26) Other cash received relating to investing activiti

16、es27) Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28) and other long-term assets29) Cash paid to acquire equity investments30) Cash paid to acquire debt investments33) Other cash paid relating to investing activities34) Sub-total of cash outflows35) Net cash flows fro

17、m investing activities3. Cash Flows from Financing Activities:36) Proceeds from issuing shares37) Proceeds from issuing bonds38) Proceeds from borrowings41) Other proceeds relating to financing activities42) Sub-total of cash inflows43) Cash repayments of amounts borrowed44)Cash paymentsof expenses

18、on any financing activities45)Cash paymentsfor distributionof dividends or profits46)Cash paymentsof interest expenses47)Cash paymentsfor finance leases48)Cash paymentsfor reductionof registeredcapital51) Other cash payments relating to financing activities52) Sub-total of cash outflows53) Net cash

19、flows from financing activities4. Effect of Foreign Exchange Rate Changes on Cash5. Net Increase in Cash and Cash EquivalentsSupplemental Information 1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repaymentof debts by the transfer of fixed assets57)Repayment

20、of debts by the transfer of investments58)Investmentsin the form of fixed assets59)Repaymentsof debts by the transfer of investories2. Reconciliation of Net Profit to Cash Flows from Operating Activities62) Net profit63) Add provision for bad debt or bad debt written off64) Depreciation of fixed ass

21、ets65) Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66) and other long-term assets (or deduct:gains)67) Losses on scrapping of fixed assets68) Financial expenses69) Losses arising from investments (or deduct:gains)70) Defered tax credit (or deduct:debit)71) De

22、crease in inventories (or deduct ： increase)72) Decrease in operating receivables (or deduct:increase)73) Increase in operating payables (or deduct:decrease)74) Net payment on value added tax (or deduct:net receipts75) Net cash flows from operating activities3. Net Increase in Cash and Cash Equivale

23、nts76) cash at the end of the period77) Less:cash at the beginning of the period78) Plus:cash equivalents at the end of the period79) Less:cash equivalents at the beginning of the period80) Net increase in cash and cash equivalents现金流量表的现金流量声明 拟制人：时间：单位： 项目1. cash 流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的

24、租金 增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2. cash 流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入 现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金