三大会计报表：资产负债表、损益表、现金流量表中英文对照

1、英文会计报表: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所属月份Reporting Period报出日期Submit Date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 receivable du

2、e 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应收账款 Account receivable减:应收账款坏账准备 Less: Bad deb

3、t 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 Inventory已完工尚未

4、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En

5、trusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment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 invest

6、ment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: Impair

7、ment 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-te

8、rm deferred expense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 liab

9、ility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递延收益 Deferred Revenue一年内到期的长期负债Long-term li

10、ability 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 Deferr

11、ed Tax 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 Equ ity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未确认投资损失 Unrealised investment losses未分配利润Ret

12、ained 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损益表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、主营业务利润(亏损以填列Gross Profit (

13、 - 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 Income营业外收入 Non-operating income减:营业外支出

14、 Less: Non-operating expense四、利润总额(亏损总额以填列Profit before Tax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Profit available for distribution( - means loss减:提取法定盈余公

15、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利润归还投资 Capital redemption七、可供投资者分配的利润Profit available for

16、 owners' distribution减:应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本(或股本的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit aft

17、er 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 disaster3.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.会计估计变更增加(或减少利润总额Increase (decrease in profit due to chan

18、ges in accounting estimates5.债务重组损失 Losses from debt restructuring流量表编辑Cash Flow Statement一、经营活动产生的现金流量:Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash received from sales of goods or rendering 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Cash received relating to other operating activities现

19、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 or receiving services支付给职工以及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Tax payments支付的其他与经营活动有关的现金Cash paid relating to other 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 Flow from Operating Acti

20、vities二、投资活动产生的现金流量:Cash Flow from Investing Activities:收回投资所收到的现金Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额Net cash received from di

21、sposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金Cash received relating to other investing activities现金流入小计Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and

22、other long-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Cash payments relating to other 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 Flow from Investing Activities三、筹资活动产生的现金流量:Cash Flow from Financing Activities:吸收投资所收到的现金Cash received by investors借

23、款所收到的现金Cash received from borrowings其中:从金融机构借款所收到的现金Include: Cash received from financial institution borrowings 收到的其他与筹资活动有关的现金Cash received relating to other financing activities现金流入小计Sub-total of cash inflows偿还债务所支付的现金Repayments of borrowings其中:偿还金融机构债务所支付的现金Include: Repayments of financial insti

24、tution borrowings分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金Cash payments relating to other 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 from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Currency Translation五、现金及现金等价物净增

25、加额Net Increase (Decrease in Cash and Cash Equivalents现金流量附表:Supplementary Information:1.将净利润调节为经营活动的现金流量:Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润Net Profit加:少数股东损益Add: Minority interest加:计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amo

26、rtisation of intangible assets长期待摊费用摊销Amortisation of long-term deferred expenses待摊费用减少(减:增加Decrease (increase in deferred expenses预提费用增加(减:减少Increase (decrease in accrued expenses处置固定资产、无形资产和其他长期资产的损失(减、收益Losses (gains on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失Losses on write-off of fixed assets财务费用Finance expense (income投资损失(减、收益Losses (gains arising from investments递延税款贷款(减、借项Def