会计中英文对照

1、会计中英文对照完整英文版资产负债表、利润表及现金流量表Bala nee Sheet资产负债表ITEM工程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应收出

2、口退税Inven tories存货In cludi ng: 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Lon g-term debe nture in vestme nt falli ng due in a year一年内到期的长期债权投资Other curre nt assets其他流动资产Total curre nt assets流动资产合计Lon g-term in vestme nt :长期投

3、资：Including long term equity investment其中：长期股权投资Long term securities in vestme nt长期债权投资In corporati ng price differe nee* 合并价差Total lo ng-term in vestme nt长期投资合计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 fixed assets固定资产净额Disposal of fixed assets 固定资产清理Projec

4、t material工程物资Con structi on 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Intan gible assets 无形资产In cludi ng and use rights其中:土地使用权Deferred assets 递延资产长期待摊费用In cludi ng: Fixed assets repair其中:固定资产修理Improveme nt expe nditure of fixed assets固定资产改进支出Other long term

5、 assets 其他长期资产Among it:Specially approved reserving materials其中 :特准储藏物资Total in ta ngible assets and other assets无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Bala nee Sheet资产负债表续表ITEM 工程Short-term loa ns短期借款Notes payable应付票款Accou nts payable应付帐款Accrued wages应付工资Welfare payable 应付福利费其他应交款Oth

6、er creditors其他应付款Taxes payable应交税金Other payable to gover nmentProvisi on for expe nses预提费用Accrued liabilities 预计负债一年内到期的长期负债其他流动负债Long term liabilities due with in one yearOther current liabilitiesTotal curre nt liabilities流动负债合计Lon g-term loa ns payable 长期借款Bonds payable应付债券Ion g-term acco unts pay

7、able长期应付款Special acco unts payable专项应付款Other Ion g-term liabilities其他长期负债In cludi ng: Special reserve fund其中:特准储藏资金Total lo ng term liabilities长期负债合计Deferred taxation credit递延税款贷项Total liabilities负债合计Minority interests*少数股东权益Subscribed Capital实收资本股本Nati onal capital国家资本Collective capital集体资本Legal pe

8、rson ' s/ entity capital法人资本's capital其中:国有法人资In cludi ng: State- owned legal pers on本Collective legal pers on's capital集体法人资本Pers onal capital个人资本Foreig n bus in essme n's capital外商资本Capital surplus资本公积surplus reserve 盈余公积public welfare fund 公益金Supplerme ntary curre nt capital补充流动资本

9、Un affirmed in vestme nt loss *未确认的投资损失以“-号填列Reta ined earnings 未分配利润Con verted differe nee in Foreig n Currency Stateme nts夕卜币报表折算差额Total shareholder ' s equity 所有者权益合计Total Liabilities & Equity负债及所有者权益总计INCOME STATEMENT禾 U润表ITEMS工程Sales of products 产品销售收入Including : Export sales其中：出口产品销售收入

10、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产品销售本钱Including : Cost of export sales 其中：出口产品销售本钱Gross profit o n 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 cludi ng : In

11、terest expe nses mi nus in terest in come其中：利息支出减利息收入Exchange lossesminus exchange gains汇兑损失 减汇兑收益 加：其他业务利润Profit on sales 产品销售利润Add : profit from other operationsOperat ing profit营业利润Add : In come on in vestme nt力口：投资收益Add : Non-operat ingin come力口：营业外收入Less : Non-operating expenses减：营业外支出Add : adj

12、ustment of loss and gain for previous years力口：以前年度损益调整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: Unit:拟制人：时间：单位：Items 工程1. Cash Flows from Operat ing Activities:cash 流量从经营活动：01)Cash received from sales of goods or ren deri ng of services所收到的现

13、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增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Ref und of other taxes and levy other tha n value added tax退回的其他税收和征费以外的增值税07)Other cash received relat ing to operat ing activities其他现金收到有关经营活动08)Sub-total of cash in flow

14、s分，总现金流入量09)Cash paid for goods and services用现金支付的商品和效劳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增值税购货支付支付的税款以外13) I ncome tax paid所得税的缴纳14) Taxes paid other tha n value added tax and in come tax的增值税和所得税17)

15、0ther cash paid relati ng to operat ing activities其他现金支付有关的经营活动18) Sub-total of cash outflows 分，总的现金流出19) Net cash flows from operati ng activities净经营活动的现金流量2. Cash Flows from In vesti ng Activities:所收到的现金收回投资20) Cash received from return of in vestme nts所收到的现金从分配股利，利润21) Cash received from distribu

16、ti on of divide nds or profits所收至 U的现金从国债利息收入22) Cash received from bo nd in terest in come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, i ntan gible cash流向与投资活动23) assets and other Ion g-term assets 资产和其他长期资产26) Other cash received relati ng to in vest ing activities其他收至 U的现金与投

17、资活动27) Sub-total of cash in flows小计的现金流入量Cash paid to acquire fixed assets,in ta ngible assets用现金支付购建固定资产，无形资产28) a nd other Ion g-term assets 和其他长期资产29) Cash paid to acquire equity in vestme nts用现金支付，以获取股权投资30) Cash paid to acquire debt in vestme nts用现金支付收购债权投资33) Other cash paid relat ing to in ve

18、st ing 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 in vest ing 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：36) Proceeds from issui ng shares从发行股票的收益，37) Proceeds from issu ing bonds由发行债券的收益，38) Proceeds from borrow ings由借款的收益，41

19、) Other proceeds relati ng to finan ci ng activities其他收益有关的融资活动42) Sub-total of cash in flows小计的现金流入量43) Cash repayme nts of amounts borrowed的现金归还债务所支付的44) Cash payme nts of expe nses on any financing activities对任何融资活动现金支付的费用，45) Cash payme nts for distributi on of divide nds or profits分配股利或利润支付现金，4

20、6) Cash payme nts of in terest expe nses以现金支付的利息费用47) Cash payme nts for finance leases融资租赁以现金支付，48) Cash payme nts for reducti on of registered capital减少注册资本以现金支付,51) Other cash payme nts relat ing to financing activities其他现金收支有关的融资活动52) Sub-total of cash outflows 分，总的现金流出53) Net cash flows from fi

21、nan ci ng activities从融资活动的净现金流量4. Effect of Foreig n Excha nge Rate Cha nges on Cash effect的外汇汇率变动对现金5. Net In crease in Cash and Cash Equivale ntsnet 增加现金和现金等价物Suppleme ntal In formati on补充资料二1. Investing and Financing Activities that do not Involve inCash Receipts and Payme nts 不参与现金收款和付款的投资活动和筹资活

22、动56) Repayme nt of debts by the transfer of fixed assets归还债务的转让固定资产57) Repayme nt of debts by the transfer of in vestme nts归还债务的转移投资58) I nvestme nts in the form of fixed assets投资在形成固定资产59) Repayme nts of debts by the transfer of inven tories归还债务的转移库存量调整的净2. Rec on ciliati on of Net Profit to Cash F

23、lows from Operati ng Activities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, i ntan gible assets损失处置固定资产，无形资产66)a nd other Ion g-term as

24、sets (or deduct: gains)和其他长期资产或减：收益67)Losses on scrapp ing of fixed assets损失固定资产报废68)Fi nan cial expe nses财务费用69)Losses aris ing from in vestme nts (or deduct: gains)引起的损失由投资管理或减：收益70)Defered tax credit (or deduct: debit) defered税收抵免或减：借记卡71)Decrease in inven tories (or deduct: in crease) 减少存货(或减： 增

25、加)72)Decrease in operati ng receivables (or deduct: in crease)减少经营性应收或减：增加73)I ncrease in operat ing payables (or deduct: decrease)增加的经营应付账款或减：减少74)Net payme nt on value added tax (or deduct: net receipts净支付的增值税或减：收益净额75)Net cash flows from operating activities净经营活动的现金流量3.Net In crease in Cash and C

26、ash Equivale ntsnet增加现金和现金等价物76)cash at the end of the period在此期限结束的现金，77)Less: cash at the beg inning of the period减：现金期开始78)Plus: cash equivale nts at the end of the period力口：现金等价物在此期限结束79)Less: cash equivale nts at the begi nning of the period减：现金等价物期开始80)Net in crease in cash and cash equivale n

27、ts净增加现金和现金等价物流动资产 Curre nt assets货币资金 Cash and cash equivale nts 现金Cash 银行存款 Cash in bank 其他货币资金 Other cash and cash equivale nts 外埠存款 Other city Cash in bank 银行本票 Cashier's cheque 银行汇票 Ba nk draft 信用卡 Credit card 信用证保证金L/C Guara ntee deposits存出投资款Refun dable deposits短期投资 Short-term in vestme nt

28、s 股票 Short-term in vestme nts - stock 债券 Short-term in vestme nts - corporate bonds 基金 Short-term in vestme nts - corporate funds 其他 Short-term in vestme nts - other 短期投资跌价准备 Short-term investments falling price reserves 应收款 Acco unt receivable 应收票据 Note receivable 银行承兑汇票Bank accepta nee商业承兑汇票Trade

29、accepta nee应收股利 Divide nd receivable 应收利息 In terest receivable 应收账款 Acco un t receivable 其他应收款Other n otes receivable坏账准备 Bad debt reserves 预付账款 Adva nee money应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inven tories 物资采购 Supplies purchas ing 原材料 Raw materials 包装物 Wrappage低值易耗品Low-value

30、 con sumpti on goods材料本钱差异Materials cost varia nee自制半成品Semi-F ini shed goods库存商品 Fini shed goods商品进销差价 Differences between purchasing and selling price 委托加工物资 Work in process - outsourced 委托代销商品Trust to and sell the goods on a commissi on basis受托代销商品 Commissi on ed a nd sell the goods on a commissi

31、on basis 存货跌价准备 Inventory falling price reserves 分期收款发出商品Collect money and send out the goods by stages待摊费用Deferred and prepaid expe nses长期投资Lon g-term in vestme nt长期股权投资Lon g-term in vestme nt on stocks股票投资In vestme nt on stocks其他股权投资Other in vestme nt on stocks长期债权投资Lon g-term in vestme nt on bond

32、s债券投资In vestme nt on bonds其他债权投资Other in vestme nt on bonds长期投资减值准备 Long-term investments depreciation reserves 股权投资减值准备 Stock rights investment depreciation reserves 债权投资减值准备Bcreditor's rights in vestme nt depreciati on reserves委托贷款En trust loa ns本金 Prin cipal利息 In terest减值准备Depreciati on reser

33、ves固定资产Fixed assets房屋 Buildi ng建筑物 Structure机器设备 Machi nery equipme nt运输设备 Tran sportatio n facilities工具器具In strume nts and impleme nt累计折旧 Accumulated depreciati on固定资产减值准备Fixed assets depreciati on reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation re

34、serves工程物资 Project goods and material 专用材料 Special-purpose material 专用设备 Special-purpose equipme nt预付大型设备款Prepayme nts for equipme nt为生产准备的工具及器具Preparative in strume nts and impleme nt for fabricate在建工程 Con structio n-i n-process安装工程Erecti on works在安装设备 Erect ing equipme nt-i n-process技术改造工程Tech ni

35、cal inno vati on project大修理工程 Gen eral overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产In ta ngible assets专利权 Pate nts非专利技术 Non-Pate nts商标权 Trademarks, Trade n ames著作权 Copyrights土地使用权 Ten ure商誉 Goodwill无形资产减值准备 Intangible Assets depreciatio

36、n reserves 专利权减值准备 Pate nt rights depreciati on reserves 商标权减值准备 trademark rights depreciation reserves 未确认融资费用 Un ack no wledged finan cial charges待处理财产损溢 Wait deal assets loss or in come 长期待摊费用 Long-term deferred and prepaid expenses 待处理财产损溢 Wait deal assets loss or in come 待处理流动资产损溢 Wait deal in

37、ta ngible assets loss or in come 待处理固定资产损溢 Wait deal fixed assets loss or in come二、负债类 Liability短期负债 Current liability短期借款 Short-term borrow ing应付票据 Notes payable银行承兑汇票Bank accepta nee商业承兑汇票Trade accepta nee应付账款 Accou nt payable 预收账款 Deposit received 代销商品款 Proxy sale goods reve nue 应付工资 Accrued wage

38、s 应付福利费 Accrued welfarism 应付股利 Divide nds payable 应交税金 Tax payable 应交增值税 value added tax payable 进项税额 Withhold ings on V AT 已交税金 Payi ng tax 转出未交增值税Un paid V AT cha ngeover减免税款 Tax deduction 销项税额 Substituted mo ney on V AT 出口退税 Tax reimburseme nt for export 进项税额转出Cha ngeover with noldi ngs on V AT出口

39、抵减内销产品应纳税额 Export deduct domestic sales goods tax 转出多交增值税 Overpaid V AT changeover 未交增值税 Un paid V AT 应交营业税 Busin ess tax payable 应交消费税 Con sumpti on tax payable 应交资源税 Resources tax payable 应交所得税In come tax payable应交土地增值税In creme nt tax on land value payable应交城市维护建设税 Tax for ma in tai ning and build

40、i ng cities payable 应交房产税 Housing property tax payable 应交土地使用税 Tenure tax payable 应交车船使用税Vehicle and vessel usage lice nse plate tax(VVULPT) payable应交个人所得税Personal in come tax payable其他应交款Other fund in con formity with pay ing其他应付款Other payables预提费用 Drawi ng expe nse in adva nee 其他负债 Other liabiliti

41、es 待转资产价值Pending cha ngerover assets value预计负债 An ticipati on liabilities 长期负债 Lon g-term Liabilities 长期借款 Lon g-term loa ns一年内到期的长期借款 Lon g-term loa ns due within one year 一年后到期的长期借款 Lon g-term loa ns due over one year应付债券 Bonds payable 债券面值 Face value, Par value 债券溢价 Premium on bonds 债券折价 Disco un

42、t on bonds 应计利息 Accrued in terest 长期应付款Lon g-term acco unt payable应付融资租赁款Accrued finan cial lease outlay一年内到期的长期应付 Lon g-term acco unt payable due within one year 一年后到期的长期应付 Lon g-term acco unt payable over one year 专项应付款Special payable一年内到期的专项应付 Lon g-term special payable due within one year 一年后到期的

43、专项应付 Lon g-term special payable over one year 递延税 款 Deferral taxes三、所有者权益类 OWNERS' EQUITY资本Capita 实收资本(或股本)Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 已归还投资In vestme nt Returned公积资本公积 Capital reserve资本(或股本)溢价 Capital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash don ate re

44、serve 股权投资准备 Stock right investment reserves 拨款转入 Allocate sums cha ngeover in 夕卜币资本折算差额Foreig n curre ncy capital其他资本公积Other capital reserve盈余公积 Surplus reserves 法定盈余公积Legal surplus任意盈余公积Free surplus reserves法定公益金Legal public welfare fund储藏基金 Reserve fu nd企业开展基金En terprise expe nsion fund禾U润归还投资 Pr

45、ofits capitalizad on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distributio n其他转入 Other che ngeover in提取法定盈余公积Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储藏基金 Withdrawal reserve fund提取企业开展基金Withdrawal reserve for bus in ess expa nsion提取职工奖励及福利基金With

46、drawal staff and workers'bo nus and welfarefund禾U润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock divide nds payable提取任意盈余公积 Withdrawal other com mon accumulati on fund应付普通股股利 Com mon Stock divide nds payable转作资本(或股本)的普通股股利Com mon Stock divide nds cha nge to assets(orstoc

47、k)未分配利润Un distributed profit四、本钱类 Cost生产本钱 Cost of manu facture根本生产本钱Base cost of manu facture辅助生产本钱Auxiliary cost of manu facture制造费用 Manu facturi ng overhead材料费 Materials管理人员工资Executive Salaries奖金Wages退职金 Retireme nt allowa nee补贴Bonus夕卜保劳务费Outsourc ing fee福利费 Employee ben efits/welfare会议费 Coferemc

48、e加班餐费 Special duties市内交通费Busin ess traveli ng通讯费 Corresp ondence 费 Corresp ondence水电取暖费Water and Steam税费 Taxes and dues租赁费 Re nt管理费 Maintenance车辆维护费Vehicles maintenance油料费 Vehicles maintenance 培训费 Educati on and training 接待费 En tertai nment 图书、印刷费 Books and printing 运费 Tran spotati on 保险费 In sura ne

49、e premium 支付手续费Commissi on杂费 Sundry charges 折旧费 Depreciati on expe nse 机物料消耗Article of con sumption劳动保护费Labor protecti on fees季节性停工损失Loss on seas on ality cessati on劳务本钱 Service costs五、损益类 Profit and loss收入In come 业务收入 OPERATING INCOME 主营业务收入Prime operati ng reve nue产品销售收入 Sales reve nue 效劳收入 Servic

50、e reve nue 其他业务收入Other operati ng reve nue材料销售 Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimburseme nt of in come tax 其他收入 Other reve nue 投资收益 In vestme nt in come 短期投资收益Curre nt in vestme nt in come长期投资收益Lon g-term in vestme nt in come计提的委托贷款减值准备 Withdraw

51、al of e ntrust loans reserves 补贴收入 Subsidize reve nue 国家扶持补贴收入 Subsidize revenue from country 其他补贴收入 Other subsidize revenue 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal in come现金溢余 Cash overage 处置固定资产净收益 Net in come on disposal of fixed assets 出售无形资产收益 In come on sales of in ta ngible assets 固定 资产盘盈 Fixed assets inventory profit 罚款净