财务报表英文翻译大全

1、编制单位 :单位 : 元prepared by:资产assets流动资产 :current assets货币资金monetary funds短期投资short-term investment应收票据notes receivable应收股利dividend receivable应收利息interest receivable应收账款accounts receivable其他应收款other receivable预付账款advances to suppliers应收补贴款subsidies receivable存货inventories资产负债表balance sheet_年_月_日month:_d

2、ate:_yearmonetary unit:_行次年初数期末数负债和所有者权益(或股东权益 )行次年初数期末数line no.beg. balanceend. balanceliabilities & owners (stockholders)line no.beg. balanceend. balanceequity流动负债current liabilities短期借款short-term loans应付票据notes payable应付账款accounts payable预收账款advances from customers应付工资accrued payroll应付福利费welfare

3、expenses payable应付股利dividend payable应交税金taxes payable其他应交款other payables其他应付款other amounts payable待摊费用prepaid expenses一年内到期的长期债权投资long-termdebtinvestmentduewithin a year其他流动资产other current assets流动资产合计sub-total of current assets长期投资 :long-term investments:长期股权投资long-term equity investment长期债权投资long-

4、term debt investment长期投资合计sub-total of long term investment固定资产 :fixed assets:固定资产原价fixed assets-cost减 : 累计折旧less: accumulated depreciation固定资产净值fixed assets-nbv减 : 固定资产减值准备less: provisionfor impairmentoffixed assets固定资产净额fixed assets-net工程物资预提费用accrued expenses预计负债estimated liabilities一年内到期的长期负债lon

5、g-term liabilities due within a year其他流动负债other current liabilities流动负债合计sub-total of current liabilities长期负债：long-term liabilities长期借款long-term borrowings应付债券bonds payable长期应付款long-term payables专项应付款special payables其他长期负债other long-term liabilities长期负债合计sub-total of long-term liabilities递延税项deferre

6、d taxes递延税款贷项construction materials在建工程construction in progress固定资产清理disposal of fixed assets固定资产合计sub-total of fixed assets无形资产及其他资产intangible and other assets无形资产intangible assets长期待摊资产long-term prepayment其他长期资产other long-term assets无形资产及其他资产合计sub-totalofintangibleand otherassets递延税项 :deferred tax

7、es:递延税款借项deferred tax debit资产总计total assetsdeferred tax credit负债合计total liabilities所有者权益（或股东权益）owner s (stockholders) equity实收资本（或股本）paid-in capital (or stock)减：已归还投资less: investment returned实收资本（或股本）净额paid-in capital (or stock) - net资本公积capital surplus赢余公积surplus reserve其中：法定公益金including: statutory

8、 public welfare fund未分配利润undistributed profit所有者权益（或股东权益）合计total owner s (stockholders) equity负债和所有者权益（或股东权益）合计total liabilities & owners (stockholders)equity利润表income statement编制单位：prepared by:_年_ 月_日 month: _date:_year单位 : 元monetary unit: rmb yuan项目行次本月数本年累计数itemline no.current monthcurrentyearacc

9、umulative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general and administra

10、tive 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（亏损以“-”填列）v. net i

11、ncome/loss补充资料supplementary information:项目本年累计数上年实际数itemcurrent year cumulativeprior 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 before tax due to ach

12、ange 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 y uan项目行次金额itemline no.amount一、经营活动产生的现金流量i.

13、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 rendering of 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cash pa

14、id 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 received fr

15、om 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 assetsand 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购建固定资产、无形

16、资产和其他长期资产所支付的现金cash paid to acquire fixed assets, intangibleassets and otherlong-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、筹资活动产生的现金流量：iii

17、. 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 paid for dis

18、tribution 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 increase

19、 in cash and cash equivalents补充资料行次金额supplementary informationline no.amount1. 将净利润调节为经营活动现金流量：reconciliationofnet incometo cash flowsfromoperatingactivities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 assets长期待摊费用摊

20、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)固定资产报废损失losses

21、 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：减少）increase in

22、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 within one year融资租

23、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 the period现金及现

24、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项目年初余额本年增加数本年转回数年末余额itembeginningincrease forreversal forendingbalancecurrent yearcurrent yearbalance一、坏账准备合计i. total amounts of bad debts p

25、rovided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-terminvestments 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 inventorywritten-down provided其中：库存商品including: goods on hand原材料raw materials四

26、、长期投资减值准备合计. total amounts provided forimpairment of long-term investments其中：长期股权投资including:long-termequityinvestment长期债权投资long-term debt investment五、固定资产减值准备合计 . total amounts provided forimpairment of fixed assets其中：房屋、建筑物including: buildings and structures机器设备equipment and machinery六、无形资产减值准备 .

27、provision for impairment of intangible项目年初余额本年增加数本年转回数年末余额itembeginningbalanceincrease for current yearreversal for current yearendingbalanceassets其中：专利权including: patent商标权trade marks七、在建工程减值准备. provision for impairment ofconstruction in progress八、委托贷款减值准备. provision for impairment ofdesignated loa

28、n receivable注：根据财会200310号文件规定，此表已变动，请参见第note: this statement has been revised according to caikuaifinance. please refer to page 404 to 407 for details.404-407 页。2003 no. 10 by the ministry of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:_monet

29、ary unit: rmb y uan项目行次本年数上年数itemline no.current yearprior year一、实收资本（或股本） ：i. paid-in capital (or stock)年初余额1beginning balance本年增加数2increase in the current year其中：资本公积转入3including: transfer-in from capital surplus赢余公积转入4transfer-in from surplus reserve利润分配转入5transfer-in from distribution of profit新

30、增资本（或股本）6additional capital (or stock)本年减少数10decrease in the current year年末余额15ending balance二、资本公积： . capital surplus:年初余额16beginning balance本年增加数17increase in the current year其中：资本（或股本）溢价18including: premium on capital (or stock)接受捐赠非现金资产准备19reserve of donated non-cash assets接受现金捐赠20receipt of cas

31、h donation股权投资准备21equity investment reserve拨款转入22transfer-infromgovernmentappropriations外币资本折算差额23foreign currency capitaltranslationdifference项目item其他资本公积other capital surplus本年减少数decrease in the current year其中：转增资本（或股本）including: conversion into capital (or stock)年末余额ending balance三、法定和任意赢余公积： . s

32、tatutory and discretionary surplus reserves年初余额beginning balance本年增加数increase in the current year其中：从净利润中提取数including:amountappropriatedfromnetincome其中：法定盈余公积including: statutory surplus reserve任意盈余公积discretionary surplus reserve储备基金reserve fund企业发展基金enterprise expansion fund法定公益金转入数transfer-in from

33、 statutory public welfare fund本年减少数decrease in the current year其中：弥补亏损including: recovery of losses转增资本（或股本）conversion into capital (or stock)分派现金股利或利润distribution of cash dividend or profit 分派股票股利distribution of stock dividend年末余额ending balance其中：法定盈余公积including: statutory surplus reserve行次本年数上年数li

34、ne no.current yearprior year30404145464748495051525354555657586263项目item储备基金reserve fund企业发展基金enterprise expansion fund 四、法定公益金： . statutory public welfare fund:年初余额beginning balance本年增加数increase in the current year其中：从净利润中提取数including:amountappropriatedfromnetincome本年减少数decrease in the current year

35、其中：集体福利支出including: collective welfare expenditure年末余额ending balance五、未分配里： . undistributed profit:年初未分配利润undistributed profit at the beginning of the year 本年净利润（净亏损以“”号填列）net income (or losses) for the year 本年利润分配profit distribution for the year年末未分配利润 （未弥补亏损以 “” 号填列）undistributed profit/losses at

36、end of the year行次本年数上年数line no.current yearprior year646566676870717576777880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 y uan项目行次本月数本年累计数itemline no.current monthcurrent yearcumulative一、应交增值税i. value-added tax payable:1. 年初未抵扣数（以“”号填列）amount not deducted at

37、 the beginning of th year2. 销项税额output vat出口退税refund of export duty进项税额转出transfer-out of input va t转出多交增值税transfer-out of overpaid v at3. 进项税额input vat已交税金taxes paid减免税款vat deductions and exemptions 出口抵减内销产品应纳税额export duty deductible from taxes payable on domestic sales转出未交增值税transfer-out of unpaid

38、v at4. 期末未抵扣数（以“”号填列）amount not deducted at the end of the year二、未交增值税 . unpaid vat1. 年初未交数（多交数以“”号填列）amount not paid at the beginning of the year2. 本期转入数（多交数以“”号填列）1234567891011121314151617项目行次本月数本年累计数itemline no.current monthcurrent yearcumulativetransfer-in for the current period3.本期已交数18amount p

39、aid in the current period4.期末未交数（多交数以“”号填列）20amount not paid at the end of the year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项目行次本年实际上年实际itemline no.current yearprior yearactualactual一、净利润1i. net income加：年初未分配利润add: undistributed profit at the begin

40、ning of the year其他转入other transfer-ins24二、可供分配的利润8 . profit to be distributed减：提取法定盈余公积less: appropriation of statutory surplus reserve提取法定公益金appropriation of statutory public welfare fund910提取职工奖励及福利基金11appropriationof employee welfare andbonus fund提取储备基金12appropriation of reserve fund提取企业发展基金13app

41、ropriation ofenterprise expansionfund利润归还投资14profit capitalized on return of investment三、可供投资者分配的利润16 . profit to be distributed to investor减：应付优先股股利17less: dividend payable on preferred stock提取任意盈余公积18appropriation ofdiscretionary surplusreserve应付普通股股利19dividend payable on common stock转作资本（或股本）的普通股

42、股利20common stock dividend converted intocapital (stock)四、未分配利润25项目行次本年实际上年实际itemline no.current yearprior yearactualactual . undistributed profit编制单位：prepared by:项目item一、营业收入合计i. total operatingrevenues其中：对外营业收入including: revenuefrom external sales分部间营业收入revenue frominter-segment sales二、销售成本合计 . tot

43、al costs ofsales其中：对外销售成本分部报表（业务分部）business segment statement年度单位 : 元period:_monetary unit: rmb y uanxx 业务xx 业务xx 业务其他业务抵消未分配项目合计business abusiness bbusiness cother businesseswrite-offundistributedtotalitems本年上年本年上年本年上年本年上年本年上年本年上年本年上年currentpriorcurrentpriorcurrentpriorcurrentpriorcurrentpriorcurrentpriorcurrentprioryearyearyearyearyearyearyearyearyearyearyearyearyearyear项目xx 业务xx 业务xx 业务其他业务抵消未分配项目合计itembusiness abusiness bbusin