中英文对照财务报表常用单词

中英文对照财务报表常用单词优质资料(可以直接使用，可编辑优质资料，欢迎下载）

中英文对照财务报表（有何谬误，欢迎指正）中英文对照财务报表常用单词优质资料(可以直接使用，可编辑优质资料，欢迎下载）资产负债表

BALANCESHEET2002年11月30日asat30/11/2002资产Assets负债和所有者权益Liabilities&Equity流动资产CurrentAssets：流动负债CurrentLiabilities：货币资金Cash短期投资Shortterminvestments应付帐款Tradepayables应收票据Notesreceivable预收帐款Advancedreceipts应收股利Dividendreceivable应付工资Accrualsforsalaries应收利息Interestreceivable应付福利费Accrualsforbenefits应收帐款Tradereceivable应付股利Accrualsfordividends其他应收款Otherreceivable应交税金Accrualsfortaxes存货Inventories其他应交款Otherliabilities待摊费用Prepaidexpenses其他应付款Otherpayables流动资产合计Totalcurrentassets预提费用Provisionforexpenses流动负债合计Totalcurrentliabilities固定资产FixedAssets：固定资产原价Tangibleassets长期负债Longtermliabilities：减Less：累计折旧Depreciation长期应付款Longtermliabilities固定资产净值Nettangibleassets长期负债合计Totallongtermliabilities固定资产合计Totaltangibleassets递延税款贷项Deferredincometaxes无形资产及其他资产IntangibleAssets：负债合计Totalliabilities无形资产Intangibleassets长期待摊费用Longtermadvancepayments所有者权益Shareholders'equity其他长期资产Otherlongtermassets实收资本SubscribedCapital无形资产及其他资产合计Totalintangibleassets资本公积Capitalreserves盈余公积Otherreserves递延税款借项Deferredincometaxes未分配利润Retainedearnings所有者权益合计Totalshareholder'sequity资产总计TotalAssets负债和所有者权益合计TotalLiabilities&Equity利润表Profit&LossAccount

2002年11月forthemonthended30/11

项目Item主营业务收入Sales减Less：主营业务成本CostofSales

主营业务税金及附加businesstaxes主营业务利润GrossProfit加Add：其他业务利润Otheroperatingincome

减Less：营业费用Operatingexpenses

管理费用Administrationexpenses

财务费用Financeexpenses营业利润OperatingProfit加Add：投资收益Incomefrominvestments

补贴收入Otherincome

营业外收入Extraordinaryincome减Less：营业外支出Extraordinaryexpenses利润总额Profitbeforetaxes减Less：所得税Taxesonincome净利润Profitaftertaxes资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息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(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资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Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets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Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表(续表)BalanceSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayro1l应付福利费Welfarepayable应付利润(股利)Profitspayab1e应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债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Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities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-ownedlegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外商资本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未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholder"sequity负债及所有者权益总计TotalLiabilities&Equity利润表INCOMESTATEMENT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Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less：Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出(减利息收入)Including：Interestexpenses(minusinterestihcome)汇兑损失(减汇兑收益)Exchangelosses(minusexchangegains)产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit本文来自:人大经济论坛会计与财务管理版，详细出处参考：会计要素的计量属性basisofmeasurement历史成本historicalcost重置成本replacementcost可实现净值net-realizablevalue现值presentvalue公允价值fairvalue财务报告financialstatement资产负债表BalanceSheet利润表IncomeStatement现金流量表CashFlowStatement所有者权益变动表StatementofChangesinEquity附注notesDisclosurenotesChap.2货币资金monetaryassets现金cash银行账户bankaccount现金等价物cashequivalentChap.3金融资产financialinstruments以公允价值计量且变动计入当期损益的金融资产Measureatfairvaluethroughprofitorloss交易性金融资产heldfortrading指定为以公允价值计量且变动计入当期损益的金融资产Identifiedasatfairvaluethroughprofitorloss持有到期投资Held-to–maturityinvestment贷款和应收账款Loansandreceivables可供出售金融资产available-for-salefinancialassets减值impairment减值损失impairmentlossChap.4存货inventory存货的种类：Classificationofinventory原材料rawmaterialsinventory在产品work-in-progressinventory半成品componentparts产成品finishedgoodsinventory商品merchandiseinventory周转材料suppliesinventory发出存货的计量costflowassumption先进先出法first-in-first-out(FIFO)后进先出法last-in-first-out(LIFO)移动加权平均法moving-averageunitcost全月一次加权平均法weighted-averagesystem个别计价法（具体辨认法）specificidentification期末存货的计量endingbalanceofinventory成本与可变现净值孰低lower-of–cost-or-marketvalueNet-realizablevalue存货跌价准备AllowancetoreduceinventorytoLCM资产减值损失—存货减值损失lossofimpairmentonassets----lossofimpairmentoninventoryChap.5长期股权投资long-terminvestment–shareInvestmentinsubsidiary***成本法costmethod权益法equitymethod投资收益investmentincome可转换convertibleChap.6固定资产capitalassets在建工程wok-in-progressconstruction折旧amortization平均年限法straight-line-method工作量法unit-of-production双倍余额递减法declining-balancemethod年数总和法sum-of-the-years-digitsmethod后续支出subsequentexpenditure资本化capitalizedcost费用化expensedcost处置retirementanddisposal持有待售的固定资产capitalassetsheldforsale固定资产清理disposalofcapitalassets固定资产减值准备allowanceofimpairmentsoncapitalassetsChap.7无形资产intangibleassets专利权patents非专利技术industrialdesignregistration商标权trademarksandtradename著作权copyright特许权franchiserights土地使用权rightsofusinglandChap.8投资性房地产investmentproperty/profitableestateChap.9非货币性资产交换non-monetaryassetsexchange商业实质commercialsubstanceChap.10资产减值assetsimpairment估计evaluation资产组assetsgroupcashgenerateunit商誉goodwillChap.11负债liabilities流动负债currentliabilities非流动负债non-currentliabilities初始计量initialmeasurement辞退福利firefringe进口import出口export可转换公司债券convertiblebondChap.12所有者权益equity实收资本issuedcapital资本公积capitalreserve股本溢价sharepremium留存收益retainedearnings未分配利润distributedprofitChap.13完工百分比法percentageofcompletionmethod建造合同constructioncontract直接法directmethod间接法indirectmethod分部报告segmentreport关联方relatedparty租赁lease担保guaranteeChap.15或有事项contingencies或有资产contingentassets或有负债contingentliabilities亏损合同onerouscontractChap.16重组reorganization/resutructionChap.18借款费用borrowingcostsborrowingexpenditure溢价premium折价discount资本化capitalizecostsChap.20所得税incometax计税基础taxbase永久性差别permanentdifference暂时性差别temporarydifference应纳税暂时性差异taxabletemporarydifferences可抵扣暂时性差异deductibletemporarydifference递延所得税资产deferredtaxassets递延所得税负债deferredtaxliabilitiesChap.21外币折算translationofforeigncurrency外币交易foreigncurrencytransactions外币财务报表折算translationofforeigncurrencyfinancialstatement即期汇率currentexchangerate远期汇率futureexchangerate通货膨胀inflationChap.22出租人lessor承租人lessee经营租赁operatinglease融资租赁financelease/capitallease售后租回saleandleasebackChap.23会计政策、会计估计变更和差错更正Changesinaccountingpolicies,changesinaccountingestimatesandcorrectionsoferrors会计估计AccountingestimatesChap.24资产负债表日后事项Eventsafterthebalancesheetdate调整事项Adjustingevent非调整事项Unadjustingevent利润分配profitallocation以前年度损益调整retainedearnings--prioryearadjustmentUndistributedprofit—prioryearadjustmentChap.25企业合并corporatecombination长期股权投资long-terminvestment--shareInvestmentinsubsidiary***Chap.26合并财务报表consolidatedfinancialstatementConsolidatedBalanceSheetConsolidatedIncomeStatementConsolidatedCashFlowStatementConsolidatedStatementofChangesinEquity财务报表中英文对照1.资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息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(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayear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Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets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Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表(续表)BalanceSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayroll应付福利费Welfarepayable应付利润(股利)Profitspayab1e应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债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Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities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-ownedlegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外商资本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未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholder"sequity负债及所有者权益总计TotalLiabilities&Equity2.利润表NCOMESTATEMENT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Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less：Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出(减利息收入)Including：Interestexpenses(minusinterestihcome)汇兑损失(减汇兑收益)Exchangelosses(minusexchangegains)产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit3.现金流量表CashFlowsStatement项目Items1.cash流量从经营活动：1.CashFlowsfromOperatingActivities:01）所收到的现金从销售货物或提供劳务01)Cashreceivedfromsalesofgoodsorrenderingofservices02）收到的租金02)Rentalreceived增值税销售额收到退款的价值Valueaddedtaxonsalesreceivedandrefundsofvalue03）增值税缴纳03)addedtaxpaid04）退回的其他税收和征费以外的增值税04)Refundofothertaxesandlevyotherthanvalueaddedtax07）其他现金收到有关经营活动07)Othercashreceivedrelatingtooperatingactivities08）分，总现金流入量08)Sub-totalofcashinflows09）用现金支付的商品和服务09)Cashpaidforgoodsandservices10）用现金支付经营租赁10)Cashpaidforoperatingleases11）用现金支付，并代表员工11)Cashpaidtoandonbehalfofemployees12）增值税购货支付12)Valueaddedtaxonpurchasespaid13）所得税的缴纳13)Incometaxpaid14）支付的税款以外的增值税和所得税14)Taxespaidotherthanvalueaddedtaxandincometax17）其他现金支付有关的经营活动17)Othercashpaidrelatingtooperatingactivities18）分，总的现金流出18)Sub-totalofcashoutflows19）净经营活动的现金流量19)Netcashflowsfromoperatingactivities2.cash流向与投资活动：2.CashFlowsfromInvestingActivities:20）所收到的现金收回投资20)Cashreceivedfromreturnofinvestments21）所收到的现金从分配股利，利润21)Cashreceivedfromdistributionofdividendsorprofits22）所收到的现金从国债利息收入22)Cashreceivedfrombondinterestincome现金净额收到的处置固定资产，无形资产Netcashreceivedfromdisposaloffixedassets,intangible23）资产和其他长期资产23)assetsandotherlong-termassets26）其他收到的现金与投资活动26)Othercashreceivedrelatingtoinvestingactivities27）小计的现金流入量27)Sub-totalofcashinflows用现金支付购建固定资产，无形资产Cashpaidtoacquirefixedassets,intangibleassets28）和其他长期资产28)andotherlong-termassets29）用现金支付，以获取股权投资29)Cashpaidtoacquireequityinvestments30）用现金支付收购债权投资30)Cashpaidtoacquiredebtinvestments33）其他现金支付的有关投资活动33)Othercashpaidrelatingtoinvestingactivities34）分，总的现金流出34)Sub-totalofcashoutflows35）的净现金流量，投资活动产生35)Netcashflowsfrominvestingactivities3.cash流量筹资活动：3.CashFlowsfromFinancingActivities:36）的收益，从发行股票36)Proceedsfromissuingshares37）的收益，由发行债券37)Proceedsfromissuingbonds38）的收益，由借款38)Proceedsfromborrowings41）其他收益有关的融资活动41)Otherproceedsrelatingtofinancingactivities42），小计的现金流入量42)Sub-totalofcashinflows43）的现金偿还债务所支付的43)Cashrepaymentsofamountsborrowed44）现金支付的费用，对任何融资活动44)Cashpaymentsofexpensesonanyfinancingactivities45）支付现金，分配股利或利润45)Cashpaymentsfordistributionofdividendsorprofits46）以现金支付的利息费用46)Cashpaymentsofinterestexpenses47）以现金支付，融资租赁47)Cashpaymentsforfinanceleases48）以现金支付，减少注册资本48)Cashpaymentsforreductionofregisteredcapital51）其他现金收支有关的融资活动51)Othercashpaymentsrelatingtofinancingactivities52）分，总的现金流出52)Sub-totalofcashoutflows53）的净现金流量从融资活动53)Netcashflowsfromfinancingactivities4.effect的外汇汇率变动对现金54.EffectofForeignExchangeRateChangesonC增加现金和现金等价物55.NetIncreaseinCashandCashEquivalents补充资料SupplementalInformation1.投资活动和筹资活动，不参与1.InvestingandFinancingActivitiesthatdonotInvolvein现金收款和付款CashReceiptsandPayments56）偿还债务的转让固定资产56)Repaymentofdebtsbythetransferoffixedassets57）偿还债务的转移投资57)Repaymentofdebtsbythetransferofinvestments58）投资在形成固定资产58)Investmentsintheformoffixedassets59）偿还债务的转移库存量59)Repaymentsofdebtsbythetransferofinvestories2.reconciliation净利润现金流量从经营2.ReconciliationofNetProfittoCashFlowsfromOperating活动Activities62）净利润62)Netprofit63）补充规定的坏帐或不良债务注销63)Addprovisionforbaddebtorbaddebtwrittenoff64）固定资产折旧64)Depreciationoffixedassets65）无形资产摊销65)Amortizationofintangibleassets损失处置固定资产，无形资产Lossesondisposaloffixedassets,intangibleassets66）和其他长期资产（或减：收益）66)andotherlong-termassets(ordeduct:gains)67）损失固定资产报废67)Lossesonscrappingoffixedassets68）财务费用68)Financialexpenses69）引起的损失由投资管理（或减：收益）69)Lossesarisingfrominvestments(ordeduct:gains)70）defered税收抵免（或减：借记卡）70)Deferedtaxcredit(ordeduct:debit)71）减少存货（或减：增加）71)Decreaseininventories(ordeduct：increase)72）减少经营性应收（或减：增加）72)Decreaseinoperatingreceivables(ordeduct:increase)73）增加的经营应付账款（或减：减少）73)Increaseinoperatingpayables(ordeduct:decrease)74）净支付的增值税（或减：收益净额74)Netpaymentonvalueaddedtax(ordeduct:netreceipts75）净经营活动的现金流量75)Netcashflowsfromoperating增加现金和现金等价物3.NetIncreaseinCashandCashEquivalents76）的现金，在此期限结束76)cashattheendoftheperiod77）减：现金期开始77)Less:cashatthebeginningoftheperiod78）加：现金等价物在此期限结束78)Plus:cashequivalentsattheendoftheperiod79）减：现金等价物期开始79)Less:cashequivalentsatthebeginningoftheperiod80），净增加现金和现金等价物80)Netincreaseincashandcashequivalents新会计准则下的英文版的会计报表一、企业财务会计报表封面

FINANCIALREPORTCOVER报表所属期间之期末时间点

PeriodEnded所属月份

ReportingPeriod报出日期

SubmitDate记账本位币币种

LocalReportingCurrency审核人

Verifier填表人

Preparer二、资产负债表

BalanceSheet资产

Assets流动资产

CurrentAssets货币资金

CashandCashEquivalents

短期投资

Short-termInvestment

一年内到期委托贷款

EntrustedLoanReceivableDuewithinOneYear

减：一年内到期委托贷款减值准备

Deduct:DepreciationReserveforEntrustedLoanReceivableDuewithinOneYear

减：短期投资跌价准备

Deduct:FallingPriceReserveforShort-termInvestment短期投资净额

NetValueofShort-termInvestment

应收票据

NotesReceivable

应收股利

DividendsReceivable

应收利息

InterestReceivable

应收账款

AccountsReceivable

减：应收账款坏账准备

Deduct:BadDebtReserveforAccountsReceivable

应收账款净额

NetValueofAccountsReceivable

其他应收款

OtherReceivable

减：其他应收款坏账准备

Deduct:BadDebtReserveforOtherReceivable

其他应收款净额

NetValueofOtherReceivable

预付账款

Prepayment

应收补贴款

SubsidyReceivable

存货

Inventory

减：存货跌价准备

Deduct:InventoryFallingPriceReserve

存货净额

NetValueofInventory

已完工尚未结算款

AmountDuefromCustomerforContractWork

待摊费用

DeferredExpense

一年内到期的长期债权投资

Long-termInvestmentonBondsDuewithinOneYear

一年内到期的应收融资租赁款

FinancialLeaseReceivableDuewithinOneYear

其他流动资产

OtherCurrentAssets流动资产合计

TotalCurrentAssets长期投资

Long-termInvestment

长期股权投资

Long-termInvestmentonStocks

委托贷款

EntrustedLoan

长期债权投资

Long-termInvestmentonBonds

长期投资合计

TotalLong-termInvestment

减：长期股权投资减值准备

Deduct:DepreciationReserveforLong-termInvestmentonStocks

减：长期债权投资减值准备

Deduct:DepreciationReserveforLong-termInvestmentonBonds

减：委托贷款减值准备

Deduct:DepreciationReserveforEntrustedLoan

长期投资净额

NetValueofLong-termInvestment

其中：合并价差

Include:Cost-BookValueDifferentials固定资产

FixedAssets

固定资产原值

OriginalValueofFixedAsset

减：累计折旧

Deduct:AccumulatedDepreciation

固定资产净值

NetValueofFixedAssets

减：固定资产减值准备

Deduct:DepreciationReserveforFixedAssets

固定资产净额

NetValueofFixedAssets

工程物资

ProjectGoodsandMaterial在建工程

ConstructioninProgress减：在建工程减值准备

Deduct:DepreciationReserveforConstructioninProgress在建工程净额

NetValueofConstructioninProgress

固定资产清理

DisposalofFixedAssets

固定资产合计

TotalFixedAssets无形资产及其他资产

IntangibleAssets&OtherAssets

无形资产

IntangibleAssets

减：无形资产减值准备

Deduct:DepreciationReserveforIntangibleAssets

无形资产净额

NetValueofIntangibleAssets

长期待摊费用

Long-termDeferredExpense

融资租赁——未担保余值

FinancialLease–UnguaranteedResidualValues

融资租赁——应收融资租赁款

FinancialLease–FinancialLeaseReceivable

其他长期资产

OtherLong-termAssets

无形及其他长期资产合计

TotalofIntangibleAssets&OtherAssets递延税项

DeferredTax

递延税款借项

DeferredTaxDebits资产总计

TotalAssets负债及所有者（或股东）权益

Liability&Owners’(Shareholders)Equity流动负债

CurrentLiability

短期借款

Short-termLoans

应付票据

NotesPayable

应付账款

AccountsPayable

已结算尚未完工款UnearnedReceivable

预收账款

DepositReceived

应付工资

PayrollPayable

应付福利费

WelfarePayable

应付股利

DividendPayable

应交税金

TaxesPayable

其他应交款

OtherFeesPayable

其他应付款

OtherPayable

预提费用

AccruedExpense

预计负债

AccruedLiabilities递延收益

DeferredRevenue

一年内到期的长期负债

Long-termLiabilityDuewithinOneYear

其他流动负债

OtherCurrentLiability

流动负债合计

TotalCurrentLiability长期负债

Long-termLiability

长期借款

Long-termLoans

应付债券

BondsPayable

长期应付款

Long-termPayable

专项应付款

SpecialPayable其他长期负债

OtherLong-termLiability

长期负债合计

TotalLong-termLiability递延税项

DeferredTax

递延税款贷项

DeferredTaxLiabilities负债合计

TotalLiability少数股东权益

MinorityEquity所有者权益（或股东权益）

Owners’(Shareholders)Equity

实收资本（或股本）

Paid-inCapital

减；已归还投资

Deduct:InvestmentReturned

实收资本（或股本）净额

NetValueofPaid-inCapital

资本公积

CapitalReserves

盈余公积

SurplusReserves

其中：法定公益金

Include:LegalPublicWelfareFund

未确认投资损失

UnrealizedInvestmentLosses

未分配利润

UndistributedProfits

其中：本年利润

Include:CurrentYearProfit

外币报表折算差额

ConvertedDifferenceinForeignCurrencyStatements所有者（或股东）权益合计

TotalOwners’(Shareholders)Equity负债及所有者（或股东）权益合计

TotalLiability&Owners’(Shareholders)Equity三、利润及利润分配表

ProfitandStatementofProfitDistribution

主营业务收入

PrimeOperatingRevenue

减：主营业务成本

Deduct:CostofPrimeOperating

主营业务税金及附加

TaxandAssociatedChargeforPrimeOperating

主营业务利润（亏损以“—”填列）

PrimeOperatingProfit(—meansloss)

加：其他业务收入

Add:OtherOperatingRevenue

减：其他业务支出

Deduct:OtherOperatingExpense

减：营业费用

OperatingExpenses

管理费用

AdministrativeExpenses

财务费用

FinanceCharge

营业利润（亏损以“—”填列）

OperatingProfit(-meansloss)

加：投资收益（亏损以“—”填列）

Add:InvestmentIncome

补贴收入

SubsidizeRevenue

营业外收入

Non-OperatingIncome

减：营业外支出

Deduct:Non-OperatingExpense

利润总额（亏损总额以“—”填列）

TotalProfit(-meansloss)

减：所得税

Deduct:IncomeTax

少数股东损益

MinorityGainandLoss

加：未确认投资损失

Add:

UnrealizedInvestmentLosses

净利润（净亏损以“—”填列）NetProfit(-meansloss)

加：年初未分配利润

Add:UndistributedProfitsattheBeginningoftheYear

其他转入

OtherTransfer-in

可供分配的利润

ProfitAvailableforDistribution(-meansloss)

减：提取法定盈余公积

Deduct:WithdrawalLegalSurplus

提取法定公益金

WithdrawalLegalPublicWelfareFund

提取职工奖励及福利基金

WithdrawalStuffandWorkers’BonusandWelfareFund

提取储备基金

WithdrawalReserveFund

提取企业发展基金

WithdrawalReserveforBusinessExpansion

利润归还投资

ProfitCapitalizedonReturnofInvestment

可供投资者分配的利润

ProfitAvailableforOwners’Distribution

减：应付优先股股利

Deduct:PreferredStockDividendsPayable

提取任意盈余公积

WithdrawalOtherCommonAccumulationFund

应付普通股股利

CommonStockDividendsPayable

转作资本（或股本）的普通股股利

CommonStockDividendsChangetoAssets(orStock)未分配利润

UndistributedProfit补充资料：

SupplementaryInformation:1．出售、处置部门或被投资单位收益

GainsonDisposalofOperatingDivisionsorInvestments

2．自然灾害发生损失

LossesfromNaturalDisaster

3．会计政策变更增加（或减少）利润总额

Increase(Decrease)inProfitDuetoChangesofAccountingPolicies

4．会计估计变更增加（或减少）利润总额

Increase(Decrease)inProfitDuetoChangesofAccountingEstimates

5．债务重组损失

LossesfromDebtRestructuring现金流量表

CashFlowStatement一、经营活动产生的现金流量：CashFlowfromOperatingActivities:

销售商品、提供劳务收到的现金CashReceivedfromSalesofGoodsorRenderingServices

收到的税费返还

RefundsofTaxesandLevies

收到的其他与经营活动有关的现金OtherCashReceivedRelatingtoOperatingActivities

现金流入小计

Sub-TotalofCashInflows

购买商品、接受劳务支付的现金

CashPaidforCommoditiesandServices

支付给职工以及为职工支付的现金

CashPaidtoandonBehalfofEmployees

支付的各项税费

PaymentsofAllTypesofTaxes

支付的其他与经营活动有关的现金

OtherCashPaidRelatingtoOperatingActivities

现金流出小计

Sub-TotalofCashOutflows

经营活动产生的现金流量净额

NetCashFlowsfromOperatingActivities二、投资活动产生的现金流量：

CashFlowfromInvestmentActivities:

收回投资所收到的现金

CashReceivedfromDisposalofInvestments

处置子公司和其他经营单位收到的现金

CashReceivedfromDisposalofSubsidiaryorOtherOperatingBusinessUnits

取得投资收益所收到的现金

CashReceivedfromReturnsonInvestments

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

NetCashReceivedfromDisposalofFixedAssets,IntangibleAssetsandOtherLong-termAssets

购买子公司所收到的现金

CashReceivedbyAcquisitionofSubsidiary

收到的其他与投资活动有关的现金

Other

CashReceivedRelatingtoInvestmentActivities

现金流入小计

Sub-TotalofCashInflows

购建固定资产、无形资产和其他长期资产所支付的现金

CashPaidtoAcquireFixedAssets,IntangibleAssetsandOtherLong-termAssets

投资所支付的现金

CashPaidtoAcquireInvestments

支付的其他与投资活动有关的现金

Other

CashPaymentsRelatingtoInvestm