完整中英文对照资产负债表,损益表,现金流量表

1、完整英文版资产负债表、利润表及现金流量表资产负债表Bala nee SheetITEM项目Cash货币资金Short term in vestme nts短期投资Notes receivable应收票据Divide nd receivable应收股利In terest receivable应收利息Acco unts receivable应收帐款Other receivables其他应收款Acco unts prepaid预付帐款Future guara ntee期货保证金Allowa nee receivable应收补贴款Export drawback receivable应收岀口退税Inve

2、n tories 存货In clud ing: Raw materials其中：原材料Finished goods产成品（库存商品）Prepaid and deferred expe nses待摊费用Un settled G/L on curre nt assets待处理流动资产净损失一年内到期的长期Long-term debenture investment falling due in a year债权投资Other curre nt assets其他流动资产Total curre nt assets流动资产合计Lon g-term inv estme nt: 长期投资:其中:长期股权投资

3、长期债权投资*合并价差长期投资合计In clud ing long term equity inv estme nt Long term securities in vestme nt In corporati ng price differe nee Total lo ng-term in vestme ntFixed assets-cost固定资产原价Less: Accumulated Depreciati on减：累计折旧Fixed assets-net value固定资产净值Less: Impairme nt of fixed assets减：固定资产减值准备Net value of

4、fixed assets固定资产净额Disposal of fixed assets固定资产清理Project material工程物资Con structio n in Progress在建工程Un settled G/L on fixed assets待处理固定资产净损失Total tan gible assets固定资产合计In ta ngible assets无形资产In clud ing and use rights其中:土地使用权Deferred assets递延资产（长期待摊费用）Including: Fixed assets repair其中：固定资产修理Improveme n

5、t expe nditure of fixed assets固定资产改良支岀Other long term assets其他长期资产Among it:Specially approved reserving materials其中：特准储备物资Total intan gible assets and other assets无形及其他资产合计Bala nee Sheet资产负债表（续表）Deferred assets debits递延税款借项Total Assets 资产总计ITEM 项目Short-term loa ns短期借款Notes payable应付票款Acco unts payab

6、le应付帐款预收帐款Adva nces from customers应付工资应付福利费应付利润（股利）Accrued wagesWelfare payableProfits payableTaxes payable 应交税金Other payable to government 其他应交款Other creditors其他应付款Provision for expenses 预提费用Accrued liabilities 预计负债一年内到期的长期负债Long term liabilities due within one year其他流动负债流动负债合计长期借款长期应付款专项应付款其他长期负债其

7、中 : 特准储备资金长期负债合计Total liabilities负债合计Minority interests* 少数股东权益Subscribed Capital实收资本 （股本）National capital国家资本Collective capital集体资本递延税款贷项Other current liabilities Total current liabilities Long-term loans payable Bonds payable 应付债券 long-term accounts payable Special accounts payable Other long-term

8、 liabilities Including: Special reserve fund Total long term liabilities Deferred taxation creditLegal person s'/ entity capital法人资本Including: State-owned legal person' s capital 其中 :国有法人资本Collective legal person' s capita法人资本Personal capital个人资本Foreign businessmen ' s capital 外商资本Ca

9、pital surplus资本公积surplus reserve盈余公积Including:statutory surplus reserve其中 :法定盈余公积public welfare fund公益金Supplerme ntary curre nt capital补充流动资本Un affirmed inv estme nt loss*未确认的投资损失（以“”号填列）Reta ined earnings未分配利润Conv erted differe nee in Foreig n Curre ncy Stateme nts外币报表折算差额Total share holder ' s

10、 equity所有者权益合计负债及所有者权益总计Total Liabilities & EquityINCOME STATEMENT 利润表ITEMS 项目Sales of products产品销售收入Including : Export sales其中：岀口产品销售收入Less : Sales discount and allowances减：销售折扣与折让Net sales of products产品销售净额Less : Sales tax 减：产品销售税金Cost of sales产品销售成本Including : Cost of export sales其中：岀口产品销售成本G

11、ross profit on sales产品销售毛利Less : Selling expenses减：销售费用Gen eral and admi nistrative expe nses管理费用Finan cial expe nses财务费用In clud ing ： In terest expe nses （minus in terest in come）其中：禾利 息支岀（减利息收入）Exchange losses（minus exchange gains）汇兑损失（减汇兑收益）Profit o n sales产品销售利润Add : profit from other operations

12、力廿：其他业务利润Operat ing profit营业利润Add : Non-operati ng in come力廿：营业外收入Less : Non-operating expenses减：营业外支岀Add : adjustment of loss and gain for previous years整Total profit利润总额Less : In come tax减：所得税Net profit 净利润Cash Flows Stateme nt现金流量表Prepared by:Period: Un it:拟制人：时间：单位:Items 项目cash流量从经营活动:1. Cash Fl

13、ows from Operati ng Activities:加：以前年度损益调所收到的01)Cash received from sales of goods or ren deri ng of services 现金从销售货物或提供劳务02)Re ntal received收到的租金Value added tax on sales received and refunds of value增值税销售额收至 U退款的价值03)added tax paid增值税缴纳04)Ref und of other taxes and levy other tha n value added tax退回的

14、其他税收和征费以外的增值税07)Other cash received relati ng to operat ing activities其他现金收至 U有关经营活动08)Sub-total of cash in flows分，总现金流入量09)Cash paid for goods and services用现金支付的商品和服务10)Cash paid for operati ng leases用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增

15、值税购货支付13)1 ncome tax paid所得税的缴纳支付的税款以外14)Taxes paid other tha n value added tax and in come tax37)Proceeds from issuing bonds由发行债券的收益，的增值税和所得税其他现金支付有关的经营活17) Other cash paid relating to operating activities 动18) Sub-total of cash outflows 分，总的现金流出19) Net cash flows from operating activities净经营活动的现金流

16、量2. Cash Flows from Investing Activities:所收到的现金收回投资20) Cash received from return of investments 所收到的现金从分配股利，利 润21) Cash received from distribution of dividends or profits所收到的现金从国债利息收入22) Cash received from bond interest income现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intangi

17、ble cash流向与投资活动23) assets and other long-term assets资产和其他长期资产26) Other cash received relating to investing activities其他收到的现金与投资活动27) Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资 产，无形资产28) and other long-term assets 和其他长期资产29) Cash paid to acquire e

18、quity investments 用现金支付，以获取股权投资30) Cash paid to acquire debt investments 用现金支付收购债权投资33) Other cash paid relating to investing activities其他现金支付的有关投资活动34) Sub-total of cash outflows分，总的现金流出35) Net cash flows from investing activities投资活动产生的净现金流量，3. Cash Flows from Financing Activities:cash 流量筹资活动：从发行股

19、票的收益，36) Proceeds from issuing shares由借款的收益，38)Proceeds from borrowings41) Other proceeds relating to financing activities其他收益有关的融资活动42) Sub-total of cash inflows 小计的现金流入量43) Cash repayments of amounts borrowed 的现金偿还债务所支付的44) Cash payments of expenses on any financing activities对任何融资活动现金支付的费用，45) Ca

20、sh payments for distribution of dividends or profits分配股利或利润支付现金，46) Cash payments of interest expenses以现金支付的利息费用47) Cash payments for finance leases融资租赁以现金支付，48) Cash payments for reduction of registered capital减少注册资本以现金支付，51) Other cash payments relating to financing activities其他现金收支有关的融资活动52) Sub-

21、total of cash outflows分，总的现金流出53) Net cash flows from financing activities从融资活动的净现金流量4. Effect of Foreign Exchange Rate Changes on Casheffect 的外汇汇率变动对现金5. Net Increase in Cash and Cash Equivalentsnet 增加现金和现金等价物Supplemental Information 补充资料1. Investing and Financing Activities that do not Involve inC

22、ash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56) Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57) Repayment of debts by the transfer of investments 偿还债务的转移投资偿还债务的转移库存58) Investments in the form of fixed assets投资在形成固定资产59) Repayments of debts by the transfer of inventories调整的2.Reconci

23、liation of Net Profit to Cash Flows from Operating Activities 净利润现金流量从经营活动62) Net profit 净利润63) Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64) Depreciation of fixed assets 固定资产折旧65) Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets损失处置固定资产，无形资产66) and other long-term assets (or deduct: gains)和其他长期资产(或减：收益)67) Losses on scrapping of fixed assets损失固定资产报废68) Financial expenses 财务费用69) Losses