会计科目中英文对照

1、精选优质文档-倾情为你奉上Consolidated Balance SheetsPrepared by: Hisense Electric Co., Ltd Unit: RMBItemCurrent assets:流动资产：Cash at bank and on hand货币资金Balances with clearing companies结算备付金Lending capital拆出资金Financial assets at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融资产Derivative financial assets衍生

2、金融资产Notes receivable应收票据Accounts receivable应收账款Prepayments预付款项Insurance premium receivable应收保费Receivables from reinsurers应收分保账款Reserves for reinsurance contract receivable应收分保合同准备金Interests receivable应收利息Dividends receivable应收股利Other receivables其他应收款Financial assets purchased under agreements to res

3、ell买入返售金融资产Inventories存货Assets classified as held for sale划分为持有待售的资产Non-current assets due within one year一年内到期的非流动资产Other current assets其他流动资产Total current assets流动资产合计Non-current assets:非流动资产：Disbursement of loans and advances发放委托贷款及垫款Available-for-sale financial assets可供出售金融资产Held-to-maturity inv

4、estments持有至到期投资Long-term receivables长期应收款Long-term equity investments长期股权投资Investment properties投资性房地产Fixed assets固定资产Construction in progress在建工程Construction materials工程物资Disposal of fixed assets固定资产清理Productive biological assets生产性生物资产Oil and gas assets油气资产Intangible assets无形资产Development costs开发支

5、出Goodwill商誉Long-term prepaid expenses长期待摊费用Deferred tax assets递延所得税资产Other non-current assets其他非流动资产Total non-current assets非流动资产合计Total assets资产总计Current liabilities:流动负债：Short-term borrowings短期借款Borrowings from central bank向中央银行借款Receipt of deposits and deposits from other banks吸收存款及同业存放Loans from

6、 other banks拆入资金Financial liabilities at fair value through profit or loss以公允价值计量且其变动计入当期损益的金融负债Derivative financial liabilities衍生金融负债Notes payable应付票据Accounts payable应付账款Advances from customers预收款项Proceeds from disposal of financial assets under agreements to repurchase卖出回购金融资产款Handling fees and co

7、mmission payable应付手续费及佣金Employee remunerations payable应付职工薪酬Taxes payable应交税费Interests payable应付利息Dividends payable应付股利Other payables其他应付款Reinsured accounts payable应付分保账款Reserves for reinsurance contract保险合同准备金Customer brokerage deposits代理买卖证券款Securities underwriting brokerage deposits代理承销证券款Liabili

8、ties classified as held for sale划分为持有待售的负债Non-current liabilities due within one year一年内到期的非流动负债Other current liabilities其他流动负债Total current liabilities流动负债合计Non-current liabilities:非流动负债：Long-term borrowings长期借款Bonds payable应付债券Including: Preference shares其中：优先股Perpetual debts永续债Long-term payables长

9、期应付款Long-term employee remunerations payable长期应付职工薪酬Specific payables专项应付款Provisions预计负债Deferred income递延收益Deferred tax liabilities递延所得税负债Other non-current liabilities其他非流动负债Total non-current liabilities非流动负债合计Total liabilities负债合计:Shareholders equity:股东权益：Share capital股本Other equity instruments其他权益

10、工具Including: Preference shares其中：优先股Perpetual debts永续债Capital reserve资本公积Less: Treasury shares减：库存股Other comprehensive income其他综合收益Special reserves专项储备Surplus reserves盈余公积General risk provisions一般风险准备Retained profits未分配利润Total equity attributable to shareholders of the parent归属于母公司股东权益合计Minority int

11、erests少数股东权益Total shareholders equity股东权益合计Total liabilities and shareholders equity负债和股东权益总计Consolidated Income StatementPrepared by: Hisense Electric Co., Ltd Unit: RMBItemAmount forcurrent periodAmount forprevious periodI. Total operating revenue一、营业总收入Including：Operating revenue其中：营业收入II. Total

12、operating costs二、营业总成本Including：Operating costs其中：营业成本Business taxes and surcharges营业税金及附加Selling and distribution expenses销售费用General and administrative expenses管理费用Financial expenses财务费用Impairment losses on assets资产减值损失Add: Gain from changes in fair value (Loss denoted by “”)加：公允价值变动收益（损失以“”号填列）In

13、vestment income (Loss denoted by “”)投资收益（损失以“”号填列）Including: Share of profit of associates and jointly controlled entities其中：对联营企业和合营企业的投资收益III. Operating profits (Loss denoted by “”)三、营业利润（亏损以“”号填列）Add: Non-operating income加：营业外收入Including: Gain on disposal of non-current assets其中：非流动资产处置利得Less: No

14、n-operating expenses减：营业外支出Including: Loss on disposal of non-current assets其中：非流动资产处置损失IV. Total profit (Total loss denoted by “”)四、利润总额（亏损总额以“”号填列）Less: Income tax expenses减：所得税费用V. Net profits (Net loss denoted by “”)五、净利润（净亏损以“”号填列）Net profits attributable to shareholders of the parent归属于母公司股东的净

15、利润Profit and loss of minority interests少数股东损益VI. Other comprehensive income after tax, net六、其他综合收益的税后净额Other comprehensive income after tax attributable to owners of the parent, net归属母公司股东的其他综合收益的税后净额A. Items not to be reclassified into profit or loss in subsequent periods(一)以后不能重分类进损益的其他综合收益1. Chan

16、ges arising from remeasurement of net liabilities or assets of defined benefit plan1、重新计量设定受益计划净负债或净资产的变动2. Share of other comprehensive income of the investee not to be reclassified into profit or loss under the equity method2、权益法下在被投资单位不能重分类进损益的其他综合收益中享有的份额B. Items to be reclassified into profit o

17、r loss in subsequent periods(二)以后将重分类进损益的其他综合收益1. Share of other comprehensive income of the investee to be reclassified into profit or loss under the equity method in subsequent periods1、权益法下在被投资单位以后将重分类进损益的其他综合收益中享有的份额2. Gains or losses from changes in fair value of available for sale financial as

18、sets2、可供出售金融资产公允价值变动损益3. Gains or losses on reclassification of held-to-maturity investments as available for sale financial assets3、持有至到期投资重分类为可供出售金融资产损益4. The effective portion of gains or losses from cash flow hedges4、现金流量套期损益的有效部分5. Differences on translation of foreign currency financial statem

19、ents5、外币财务报表折算差额6. Others6、其他Other comprehensive income after tax attributable to minority interests, net归属于少数股东的其他综合收益的税后净额VII. Total comprehensive income七、综合收益总额Total comprehensive income attributable to shareholders of the parent归属于母公司股东的综合收益总额Total comprehensive income attributable to minority i

20、nterests归属于少数股东的综合收益总额VIII. Earnings per share:八、每股收益：(1) Basic earnings per share（一）基本每股收益(2) Diluted earnings per share（二）稀释每股收益Consolidated Cash Flow StatementPrepared by: Hisense Electric Co., Ltd Unit: RMBItemAmount forcurrent periodAmount forprevious periodI. Cash flows from operating activiti

21、es:一、经营活动产生的现金流量：Cash received from sales of goods and rendering of services销售商品、提供劳务收到的现金Tax rebates received收到的税费返还Other cash received concerning operating activities收到其他与经营活动有关的现金Subtotal of cash inflows from operating activities经营活动现金流入小计Cash paid for purchases of commodities and receipt of serv

22、ices购买商品、接受劳务支付的现金Cash paid to and for employees支付给职工以及为职工支付的现金Cash paid for taxes and surcharges支付的各项税费Cash paid for other operating activities支付其他与经营活动有关的现金Subtotal of cash outflows from operating activities经营活动现金流出小计Net cash flows from operating activities经营活动产生的现金流量净额II. Cash flows from investin

23、g activities:二、投资活动产生的现金流量：Cash received from recovery of investments收回投资收到的现金Cash received from investment income取得投资收益收到的现金Net cash received from disposals of fixed assets, intangible assets and other long-term assets处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from disposals of subsidiaries and oth

24、er operation units处置子公司及其他营业单位收到的现金净额Cash received relating to other investing activities收到其他与投资活动有关的现金Subtotal of cash inflows from investing activities投资活动现金流入小计Cash paid for acquisition of fixed assets, intangible assets and other long-term assets购建固定资产、无形资产和其他长期资产支付的现金Cash paid for investments投资

25、支付的现金Cash paid for acquiring subsidiaries and other operation units取得子公司及其他营业单位支付的现金净额Cash paid relating to other investing activities支付其他与投资活动有关的现金Subtotal of cash outflows from investing activities投资活动现金流出小计Net cash flows from investing activities投资活动产生的现金流量净额III. Cash flows from financing activities:三、筹资活动产生的现金流量：Cash received from disposal of investments吸收投资收到的现金Including: Cash contribution to subsidiaries from minority shareholders investment 其中：子公司吸收少数股东投资收到的现金Cash received from borrowings取得借款收到的现金Cash received from issue of bonds发行债券收到的现金