您好,欢迎访问三七文档
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Legalpersonscapital其中:国有法人资本Including:State-ownedlegalpersonscapital集体法人资本Collectivelegalpersonscapital个人资本Personalcapital外商资本Foreignbusinessmenscapital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Totalshareholdersequity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-to
本文标题:财务报表中英文对照
链接地址:https://www.777doc.com/doc-6409919 .html