example_income_statement_英文版损益表
Income statement Preparer:Investment in Beijing Technology
企业资产负债表_利润表中英文对照大全
资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets
英文损益表
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 ( - 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 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 after 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 investments 2．自然灾害发生损失Losses from natural disaster 3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies 4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates 5．债务重组损失Losses from debt restructuring
会计英语资产负债表及利润表
会计报表中英文对照
Accounting
1.Financial reporting（财务报告） includes not only financial statements but also other means of communicating information that relates, directly or indirectly,to the information provided by a business enterprise’s accounting system----that is,information about an enterprise’s resources, obligations, earnings,etc. 2.Objectives of financial reporting:财务报告的目标 Financial reporting should: (1) Provide information that helps in making investment and credit decisions. (2) Provide information that enables assessing future cash flows. (3) Provide information that enables users to learn about economic resources, claims against those resources, and changes in them. 3. Basic accounting assumptions 基本会计假设 (1) Economic entity assumption会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities. Each entity should account and report its own financial activities. (2) Going concern assumption 持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3) Time period assumption 会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment = Calendar Year Next most typical time segment =Fiscal Year (4) Monetary unit assumption 货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records,and the unit of measure remains relatively constant over time in terms of purchasing power. In essence,this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the "Historical Cost" principle. 4.Accrual-basis accounting 权责发生制会计 5.Qualitative characteristics 会计信息质量特征 (1) Reliability可靠性 For accounting information to be reliable,it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable:means that information has been objectively determined,arrived at, or created.More than one person could consider the facts of a situation and reach a similar conclusion.
三大会计报表：资产负债表、损益表、现金流量表中英文对照
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 Assets Current Assets Bank and Cash Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期 Less: Impairment for Entrusted loan receivable due within one year 减： Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable 应收利息Interest receivable Account receivable 减：应收账款 Less: Bad debt provision for Account receivable Net bal of Account receivable 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 Prepayment Subsidy receivable Inventory 减： Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work Deferred Expense 一年内到期的 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 Other current assets Total current assets 长期投资Long-term investment Long-term equity investment 委托贷款Entrusted loan receivable
利润表中英文对照版
利润表中英文对照版 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 ( - 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 owners distribution 减：应付优先股股利Less: Appropriation of preference shares dividend 提取任意盈余公积Appropriation of discretionary surplus reserve 应付普通股股利Appropriation of ordinary shares
完整英文版资产负债表、利润表及现金流量表
完整英文版资产负债表、利润表及现金流量表来 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets
完整英文版资产负债表、损益表和现金流量表
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair
中英文对照--利润表
利润表INCOME STATEMENT 项目ITEMS 产品销售收入Sales of products 其中：出口产品销售收入 Including：Export sales 减：销售折扣与折让 Less：Sales discount and allowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax 产品销售成本 Cost of sales 其中：出口产品销售成本Including：Cost of export sales 产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses 管理费用General and administrative expenses 财务费用Financial expenses 其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：投资收益Add：Income on investment 加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years
财务报表(中英文版)
标准版的财务报表（中英文版） 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets
常见利润表中英文表达
利润表中英文对照版 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 ( - 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 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 owners distribution 减：应付优先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary shares dividend 转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after 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 investments 2. 自然灾害发生损失 Losses from natural disaster 3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies 4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates 5. 债务重组损失 Losses from debt restructuring
(完整word版)利润表分析 模板
方正科技集团股份有限公司利润表分析 公司经营范围：电子计算机及配件、软件，非危险品化工产品，办公设备及消耗材料， 电子仪器，建筑、装潢材料，百货，五金交电，包装材料，经营各类商品和技术的进出口， 但国家限定公司经营或禁止进出口的商品及技术除外，税控收款机(上述经营范围涉及许可 经营的凭许可证经营) 。 利润表水平分析表单位：元项目08年09年08年与09年比较10年09年和10年比较 增减额增减百分比增减额增减百分比 一、营业总收入7,275,268,708.2 17,789,562,698.27 514,293,990.06 7.07%8,167,792,848.77 378,230,150.5 104.86% 减：营业成本6,612,650,663.68 7,165,309,320.11 552,658,656.43 8.36%648,582,290.34 -6,516,727,029 .8 9.05% 营业税金及附加6,675,060.43 6,345,317.06 -329,743.37 -4.94% 7,304,768.37 959,451.3 115.12% 销售费用169,520,829.48 223,842,852.42 54,322,022.94 32.04%192,151,492.93 -31,691,359.5 85.84%管理费用242,901,396.49 226,945,530.84 -15,955,865.65 -6.57%254,053,009.88 27,107,479.0 111.94%财务费用79,539,309.01 77,473,562.19 -2,065,746.82 -2.60%78,168,610.25 695,048.1 100.90%资产减值损失14,277,059.46 10,146,673.82 -4,130,385.64 -28.93%16,444,312.47 6,297,638.7 162.07% 加：公允价值变动净收益-2,695,140.00 2,695,140.00 -100.00%0.0 投资收益6,742,103.32 1,367,584.13 -5,374,519.19 -79.72%28,119,360.54 26,751,776.4 2056.13%其中：对联营企 业和合营企业的投资收益955,365.29 1,411,305.36 455,940.07 47.72% -179,891.41 -1,591,196.8 -12.75% 二、营业利润156,446,492.98 80,867,025.96 -75,579,467.02 -48.31%99,572,148.71 18,705,122.8 123.13%加：营业外收入8,712,386.15 29,495,410.49 20,783,024.34 238.55%196,840,200.41 167,344,789.9 667.36%减：营业外支出1,189,461.02 913,620.28 -275,840.74 -23.19%628,811.38 -284,808.9 68.83% 其中：非流动资产处置净损失824,871.27 861,402.52 36,531.25 4.43% 585,943.61 -275,458.9 68.02% 三、利润总额163,969,418.11 109,448,816.17 -54,520,601.94 -33.25%295,783,537.74 186,334,721.6 270.25%减：所得税费用55,126,990.81 12,868,880.03 -42,258,110.78 -76.66%55,449,954.26 42,581,074.2 430.88%四、净利润108,842,427.30 96,579,936.14 -12,262,491.16 -11.27%240,333,583.48 143,753,647.3 248.84% 利润趋势分析表 项目08年09年10年 一、营业收入100 107.07% 112.27% 减：营业成本100 108.36% 9.81% 营业税金及附加100 95.06% 109.43%
利润表中英文对照版
会计从业、初级、中级题库下载：https://www.360docs.net/doc/1d8900891.html,/ztalldown/?wenku 利润表中英文对照版 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 ( - 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 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
会计从业、初级、中级题库下载：https://www.360docs.net/doc/1d8900891.html,/ztalldown/?wenku 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 owners distribution 减：应付优先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary shares dividend 转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after 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 investments 2. 自然灾害发生损失 Losses from natural disaster
资产负债表,利润表中英文对照大全[绝对好东西]
资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 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： 其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets