中英文财务报表对照

1、实用标准文案中英文财务报表对照摘自 首席财务官2008 年12月11日一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表Balance Sheet资产 Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan recei

2、vable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable精彩文档实用标准文案应收账款Account receivable减：应收账款坏账准备Le

3、ss: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货 Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventor

4、y已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款Finance lease receivables due within one year其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款E

5、ntrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment精彩文档实用标准文案减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term

6、 investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairm

7、ent for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term def

8、erred expense精彩文档实用标准文案融资租赁未担保余值Finance lease Unguaranteed residual values融资租赁应收融资租赁款Finance lease Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者( 或股东 ) 权益 Liability & Equity流动负债Current

9、 liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision精彩文档实用标准文案递延收益Deferred Revenue一年内到期的长期负债Long-term

10、liability due within one year其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax

11、 liabilities负债合计Total liability少数股东权益Minority interests所有者权益 ( 或股东权益 ) Owners Equity实收资本 ( 或股本 ) Paid in capital减 ; 已归还投资 Less: Capital redemption实收资本 ( 或股本 ) 净额 Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves精彩文档实用标准文案未确认投资损失Unrealised investmen

12、t losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者 ( 或股东 ) 权益合计Total Equity负债及所有者( 或股东 ) 权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主

13、营业务利润( 亏损以“”填列) Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润( 亏损以“”填列) Profit from operation ( - means loss)加：投资收益( 亏损以“”填列) Add: Investment income补贴收入Subsidy I

14、ncome营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额( 亏损总额以“”填列) Profit before Tax精彩文档实用标准文案减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润 ( 净亏损以“”填列) Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润

15、Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润

16、归还投资Capital redemption七、可供投资者分配的利润Profit available for owners distribution减：应付优先股股利Less: Appropriation of preference shares dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary shares dividend转作资本 ( 或股本 ) 的普通股股利Transfer from ordinary shares dividend to paid

17、in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1. 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2. 自然灾害发生损失 Losses from natural disaster精彩文档实用标准文案3.会计政策变更增加( 或减少 ) 利润总额 Increase (decrease) in profit due to changes in accounting policies4.会计

18、估计变更增加( 或减少 ) 利润总额 Increase (decrease) in profit due to changes in accounting estimates5.债务重组损失 Losses from debt restructuring中英文对照利润表利润表Income Statement编制单位：年 月Prepared by: Month: year:Monetary unit: RMB yuan项目行次本月数本年累计数Current yearItemLine NoCurrent monthcumulative一、主营业务收1 Revenue from main operat

19、ions减：主营业各成本4Less ： Cost of main operations主营业务税金及附加5Taxes and surcharge for main operations二、主营业务利润(亏损以“ -”号填列 )10 Profit/Loss from main operations加：其他业务利润(亏损以“ -”号填列 )11精彩文档实用标准文案Add ： Profit/Loss from other operations减：营业费用14Less ： Operating expenses管理费用15General and administrative expenses财务费用16Financial expenses三、营业利润(亏损以“ -”号填列)18 Operating profit/loss加：投资收益(亏损以“ -”号填列 )19Add ： Investment income/losses补贴收入22Revenue from subsidies营业外收入23Non