三大会计报表中英文对照

1、资产负债表BalaneeSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股禾UDividendreceivable应收禾息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品（

2、库存商品）Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内至U期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Inc

3、orporatingpricedifferenee长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulateDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmenbffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructiorinProgress待处理固定资产净损失UnsettledG/Lonfixed

4、assets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandother

5、assets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表（续表）BalaneeSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayable预收帐款Advancefromcustomers应付工资Accruedpayroll应付福利费Welfarepayable应付利润（股利）Profitspayable应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预

6、计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债OtherIong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计Total

7、longtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities*少数股东权益Minorityinterests实收资本（股本）SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson"scapital其中：国有法人资本Including:State-ownedegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外

8、商资本Foreignbusinessmen"scapital资本公积Capitalsurplus盈余公积surplusreserve其中:法定盈余公积Including:statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失（以-”号填列）Unaffirmedinvestmentloss未分配禾润Retainedearnings夕卜币报表折算差额ConverteddiffereneeinForeignCurrencyStatements所有者权益合计Totalshar

9、eholdersequity负债及所有者权益总计TotalLiabilities&Equity禾I润表INCOMSTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让LessSalesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金LessSalestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛禾Grossprofitonsales减：销售费用Les

10、sSellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：禾息支出(减禾【J息收入)Including：Interestexpenses(minusinterestihcome)汇兑损失(减汇兑收益)Exchangelosses(minuexchangegains)产品销售利润Profitonsales力卩：其他业务禾润Add:profitfromotheroperations营业利润Operatingprofit力卩：投资收益Add:Incomeoninvestment力卩：营业外收入Add:Non

11、-operatingincome减：营业外支出LessNon-operatingexpenses力卩：以前年度损益调整Add:adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税LessIncometax净利润Netprofit现金流量表CashFlowsStatementPreparedby:Period:Unit:ItemsCashFlowsfromOperatingActivities:01)Casheceivedfromsalesofgoodsorrenderingofservices02)RentalreceivedV

12、alueaddedtaxonsalesreceivedandrefundsofvalue03)addedtaxpaid04)Refundofothertaxesandlevyotherthanvalueaddedtax07)Othercashreceivedrelatingtooperatingactivities08)Sub-totalofcashinflows09)Cashpaidforgoodsandservices10) Caslpaidforoperatingleases11) Caspaidtoandonbehalfofemployees12) Valueaddedtaxonpur

13、chasespaid13) 1ncometaxpaid14) Taxespaidotherthanvalueaddedtaxandincometax17) Othercashpaidrelatingtooperatingactivities18) Sub-totabfcashoutflowsNetcashflowsfromoperatingactivities1. CashFlowsfromInvestingActivities:19) Cashreceivedfromreturnofinvestments20) Caslreceivedfromdistributionofdividendso

14、rprofits21) CashreceivedfrombondinterestincomeNetcashreceivedfromdisposaloffixedassets,intangibleassetsandotherIong-termassets26) Othercashreceivedrelatingtoinvestingactivities27) Sub-totalofcashinflowsCashpaidtoacquirefixedassets,intangibleassetsandotherIong-termassets28) Cashpaidtoacquireequityinv

15、estments29) Cashpaidtoacquiredebtinvestments33) Othercashpaidrelatingtoinvestingactivities34) Sub-totalofcashoutflowsNetcashflowsfrominvestingactivities2. CashFlowsfromFinancingActivities:35) Proceedsfromissuingshares36) Proceedsfromissuingbonds37) Proceedsfromborrowings41) Otherproceedsrelatingtofi

16、nancingactivities42) Sub-totalofcashinflows43) Cashrepaymentsofamountsborrowed44) Cashpaymentsofexpenseaonanyfinancingactivities45) Cashpaymentsfordistributionofdividendsorprofits46) Cashpaymentsofinterestexpenses47) Cashpaymentsforfinanceleases48) Cashpaymentsforreductionofregisteredcapital51) Othe

17、rcashpaymentsrelatingtofinancingactivities52) Sub-totalofcashoutflows53) Netcashflowsfromfinancingactivities3. EffectofForeignExchangeRateChangesonCash4. NetIncreaseinCashandCashEquivalentsSupplementalInformation1nvestingandFinancingActivitiesthatdonotInvolveinCashReceiptsandPayments56) Repaymentofd

18、ebtsbythetransferoffixedassets57) Repaymentofdebtsbythetransferofinvestments58) Investmentsntheformoffixedassets59) Repaymentsofdebtsbythetransferofinvestories2. ReconciliationofNetProfittoCashFlowsfromOperatingActivities62) Netprofit63) Addprovisionforbaddebtorbaddebtwrittenoff64) Depreciationoffix

19、edassets65) AmortizationofintangibleassetsLosses?ndisposaloffixedassets,intangibleassets66) andotherIong-termassets(ordeduct:gains)67) Losses)nscrappingoffixedassets68) Financialexpenses69) Lossesirisingfrominvestments(ordeduct:gains)70) Deferedtaxcredit(ordeduct:debit)71) Decreaseninventories(orded

20、uc：increase)72) Decreasenoperatingreceivables(ordeduct:increase)73) Increaseinoperatingpayables(ordeduct:decrease)74) Netpaymentonvalueaddedtax(ordeduct:netreceipts75) Netcashflowsfromoperatingactivities3. NetIncreaseinCashandCashEquivalents76) cashattheendoftheperiod77) Less:caslatthebeginningofthe

21、period78) Plus:cashequivalentsattheendoftheperiod79) Less:caslequivalentsatthebeginningoftheperiod80) Netincreaseincashandcashequivalents现金流量表的现金流量声明拟制人：时间：单位:项目l. cash流量从经营活动：01）所收到的现金从销售货物或提供劳务02）收到的租金增值税销售额收到退款的价值03）增值税缴纳04）退回的其他税收和征费以外的增值税07）其他现金收到有关经营活动08）分，总现金流入量09）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2. cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权