中英文对照--现金流量表

中英文对照--现金流量表
中英文对照--现金流量表

现金流量表Cash Flows Statement

拟制人:时间:单位:Prepared by: Period: Unit:

项目Items

1.cash流量从经营活动: 1.Cash Flows from Operating Activities:

01 )所收到的现金从销售货物或提供劳务01)Cash received from sales of goods or rendering of services

02 )收到的租金02)Rental received

增值税销售额收到退款的价值Value added tax on sales received and refunds of value

03 )增值税缴纳03)added tax paid

04 )退回的其他税收和征费以外的增值税04)Refund of other taxes and levy other than value added tax

07 )其他现金收到有关经营活动07)Other cash received relating to operating activities

08 )分,总现金流入量08)Sub-total of cash inflows

09 )用现金支付的商品和服务09)Cash paid for goods and services

10 )用现金支付经营租赁10)Cash paid for operating leases

11 )用现金支付,并代表员工11)Cash paid to and on behalf of employees

12 )增值税购货支付12)Value added tax on purchases paid

13 )所得税的缴纳13)Income tax paid

14 )支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax

17 )其他现金支付有关的经营活动17)Other cash paid relating to operating activities

18 )分,总的现金流出18)Sub-total of cash outflows

19 )净经营活动的现金流量19)Net cash flows from operating activities

2.cash流向与投资活动: 2.Cash Flows from Investing Activities:

20 )所收到的现金收回投资20)Cash received from return of investments

21 )所收到的现金从分配股利,利润21)Cash received from distribution of dividends or profits

22 )所收到的现金从国债利息收入22)Cash received from bond interest income

现金净额收到的处置固定资产,无形资产Net cash received from disposal of fixed assets,intangible

23 )资产和其他长期资产23)assets and other long-term assets

26 )其他收到的现金与投资活动26)Other cash received relating to investing activities

27 )小计的现金流入量27)Sub-total of cash inflows

用现金支付购建固定资产,无形资产Cash paid to acquire fixed assets,intangible assets

28 )和其他长期资产28)and other long-term assets

29 )用现金支付,以获取股权投资29)Cash paid to acquire equity investments

30 )用现金支付收购债权投资30)Cash paid to acquire debt investments

33 )其他现金支付的有关投资活动33)Other cash paid relating to investing activities

34 )分,总的现金流出34)Sub-total of cash outflows

35 )的净现金流量,投资活动产生35)Net cash flows from investing activities

3.cash流量筹资活动: 3.Cash Flows from Financing Activities:

36 )的收益,从发行股票36)Proceeds from issuing shares

37 )的收益,由发行债券37)Proceeds from issuing bonds

38 )的收益,由借款38)Proceeds from borrowings

41 )其他收益有关的融资活动41)Other proceeds relating to financing activities

42 ),小计的现金流入量42)Sub-total of cash inflows

43 )的现金偿还债务所支付的43)Cash repayments of amounts borrowed

44 )现金支付的费用,对任何融资活动44)Cash payments of expenses on any financing activities

45 )支付现金,分配股利或利润45)Cash payments for distribution of dividends or profits

46 )以现金支付的利息费用46)Cash payments of interest expenses

47 )以现金支付,融资租赁47)Cash payments for finance leases

48 )以现金支付,减少注册资本48)Cash payments for reduction of registered capital

51 )其他现金收支有关的融资活动51)Other cash payments relating to financing activities

52 )分,总的现金流出52)Sub-total of cash outflows

53 )的净现金流量从融资活动53)Net cash flows from financing activities

4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash

https://www.360docs.net/doc/e9977980.html,增加现金和现金等价物https://www.360docs.net/doc/e9977980.html, Increase in Cash and Cash Equivalents

补充资料Supplemental Information

1.投资活动和筹资活动,不参与 1.Investing and Financing Activities that do not Involve in 现金收款和付款Cash Receipts and Payments

56 )偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets

57 )偿还债务的转移投资57)Repayment of debts by the transfer of investments

58 )投资在形成固定资产58)Investments in the form of fixed assets

59 )偿还债务的转移库存量59)Repayments of debts by the transfer of investories

2.reconciliation净利润现金流量从经营 2.Reconciliation of Net Profit to Cash Flows from Operating 活动Activities

62 )净利润62)Net profit

63 )补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off

64 )固定资产折旧64)Depreciation of fixed assets

65 )无形资产摊销65)Amortization of intangible assets

损失处置固定资产,无形资产Losses on disposal of fixed assets,intangible assets

66 )和其他长期资产(或减:收益)66)and other long-term assets (or deduct:gains)

67 )损失固定资产报废67)Losses on scrapping of fixed assets

68 )财务费用68)Financial expenses

69 )引起的损失由投资管理(或减:收益)69)Losses arising from investments (or deduct:gains)

70 )defered税收抵免(或减:借记卡)70)Defered tax credit (or deduct:debit)

71 )减少存货(或减:增加)71)Decrease in inventories (or deduct:increase)

72 )减少经营性应收(或减:增加)72)Decrease in operating receivables (or deduct:increase)

73 )增加的经营应付账款(或减:减少)73)Increase in operating payables (or deduct:decrease)

74 )净支付的增值税(或减:收益净额74)Net payment on value added tax (or deduct:net receipts

75 )净经营活动的现金流量75)Net cash flows from operating activities

https://www.360docs.net/doc/e9977980.html,增加现金和现金等价物 https://www.360docs.net/doc/e9977980.html, Increase in Cash and Cash Equivalents

76 )的现金,在此期限结束76)cash at the end of the period

77 )减:现金期开始77)Less:cash at the beginning of the period

78 )加:现金等价物在此期限结束78)Plus:cash equivalents at the end of the period

79 )减:现金等价物期开始79)Less:cash equivalents at the beginning of the period

80 ),净增加现金和现金等价物80)Net increase in cash and cash equivalents

现金流量表项目中英文对照

. 现金流量表中文项目現金流量表英文項目 合并现金流量表Consolidated Statements of Cash Flows 现金流量表Statements of Cash Flows 营业活动之现金流量:Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目:Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliate accounts 折旧费用Depreciation 各项摊提Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net 采权益法之现金股利Cash dividends from investee's company under equity method 应付利息补偿金Accrued premiums 汇率变动影响数Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额Realized investment losses, net 出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts、notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable 应付费用增加(减少) Increase (decrease) in accrued expenses 递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net

财务报表中英文对照

财务报表中英文对照 1.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 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: 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

现金流量表项目中英文对照

现金流量表英文项目 现金流量表中文项目 合并现金流量表Consolidated Statements of Cash Flows 现金流量表Statements of Cash Flows 营业活动之现金流量:Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目:Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliate accounts 折旧费用Depreciation 各项摊提Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net 采权益法之现金股利Cash dividends from investee's company under equity method 应付利息补偿金Accrued premiums 汇率变动影响数Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额Realized investment losses, net 出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts、notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable

现金流量表中英文对照

现金流量表中英文对照 一、经营活动产生的现金流量 1. Cash Flow from Operating Activities 销售商品、提供劳务收到的现金 Cash from selling commodities or offering labor 收到的税费返还 Refund of tax and fee received 收到的其它与经营活动有关的现金 Other cash received related to operating activities 现金流入小计 Cash InflowSubtotal 购买商品、接受劳务支付的现金 Cash paid for commodities or labor 支付给职工以及为职工支付的现金 Cash paid to and for employees 支付的各项税费 Taxes and fees paid 支付的其它与经营活动有关的现金 Other cash paid related to operating activities 现金流出小计 Cash OutflowSubtotal 经营活动产生的现金流量净额 Cash flow generated from operating activitiesNet Amount 二、投资活动产生的现金流量 2. Cash Flow from Investing Activities 收回投资所收到的现金 Cash from investment withdrawal 取得投资收益所收到的现金 Cash from investment income 处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash from disposing fixed assets,intangible assets and other long-term ass 收到的其它与投资活动有关的现金 Other cash received related to investing activities 现金流入小计 Cash InflowSubtotal 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 for buying fixed assets,intangible assets and other long-term investm 投资所支付的现金 Cash paid for investment 支付的其他与投资活动有关的现金 Other cash paid related to investing activities 现金流出小计 Cash OutflowSubtotal

现金流量表项目中英文对照

现金流量表中文项目現金流量表英文項目 合并现金流量表Consolidated Statements of Cash Flows 现金流量表Statements of Cash Flows 营业活动之现金流量:Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目:Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliate accounts 折旧费用Depreciation 各项摊提Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net 采权益法之现金股利Cash dividends from investee's company under equity method 应付利息补偿金Accrued premiums 汇率变动影响数Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额Realized investment losses, net 出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts、notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable 应付费用增加(减少) Increase (decrease) in accrued expenses 递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net

现金流量表项目中英文对照讲解学习

现金流量表项目中英 文对照

精品文档 收集于网络,如有侵权请联系管理员删除 现金流量表中文项目 現金流量表英文項目 合并现金流量表 Consolidated Statements of Cash Flows 现金流量表 Statements of Cash Flows 营业活动之现金流量: Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目: Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税 Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额 Realized (unrealized) gain from inter-affiliate accounts 折旧费用 Depreciation 各项摊提 Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失 Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额 Equity in loss (gain) of affiliates, net 采权益法之现金股利 Cash dividends from investee's company under equity method 应付利息补偿金 Accrued premiums 汇率变动影响数 Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额 Realized investment losses, net 出售短期投资损失(利益)净额 Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额 Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额 Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额 Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts 、 notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable 应付费用增加(减少) Increase (decrease) in accrued expenses 递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net

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

现金流量表中英文版

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