财务报表-英文版会计报表
财务报表中英文版--所有者权益变动表
所有者权益变动表 Statemen
本年金额 其他权益工 实收资本（或股 具 Other 本）Paid-in capital equity (or stock) instruments 1 2 减：库存 资本公积 股 Less: Capital Treasury surplus stock 3 4
The amount of current year
表 Enterprise financial statement No. 04
金额单位：元 Monetary unit: RMB yuan
少数股东权 所有者权益合 益 Minority 计 Total equity owners’ equity 25 26
编制单位：Enterprise's name：
项目
Item
行次 Line No.
栏次 一、上年年末余额 加：会计政策变更 前期差错更正 其他 二、本年年初余额
Row No.
—— 1 2 3 4 5 7 9
Closing balance of prior year Add: Accounting policy changes Prior errors’ correction Others Balance at the beginning of current year
归属于母公司所有者权益 The owner's equity attributable to parent company 其他综合收益 专项储备 盈余公积 Other Special Surplus comprehensiv reserves reserve e income 5 6 7
cial enterprises dedicated.
四大财务报表中英文对照
四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。
这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。
下面将为您详细介绍这四大财务报表的中英文对照。
一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。
资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。
二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。
损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。
财务报表中英文对照版
一年内到期的非流动负债
long-term receivables long-term equity receivables invenstment propenrty original value of fixed assets less:accumulated depreciation
其他流动负债 流动负债合计 非流动负债： 长期借款 应付债券
bill receivables
account receivables prepayments receivable premium accounts receivable reinsurance Reinsurance contract reserve interest receivables dividend receivables other account receivables Buying back the sale of financial assets inventories
编制单位： Preparation unit:
资产
流动资产： 货币资金 △结算备付金 △拆出资金
交易性金融资产
应收票据 应收账款 预付款项 △应收保费 △应收分保账款 △应收分保合同准备金 应收利息 应收股利 其他应收款 △买入返售金融资产 存货 其中：原材料
库存商品(产成品)
一年内到期的非流动资产
资产 固定资产净值 减：固定资产减值准备 固定资产净额 在建工程 工程物资 固定资产清理 生产性生物资产 油气资产 无形资产 开发支出 商誉 长期待摊费用 递延所得税资产 其他非流动资产 其中：特准储备物资 非流动资产合计
资产总计
Assent
fixed assets-net value less:provision for impairment of fixed assets net fixed assets construction in process engineer materials disposal of fixed assents productive biological assets oil and gas assets intangible assets
完整word版财务报表分析英文版
A. Measuring Business Income
a.explain why financial statements are prepared at the end of the regular accounting period.
Major Financial Statements:
The balance sheet: provides a "snapshot" of the firm's financial condition.
b.explain why the accounts must be adjusted at the end of each period. Why?
Most external transactions are recorded when they occur. The employment of an accrual system means that numerous adjustments are necessary before financial statements are prepared because certain accounts are not accurately stated.
The statement of stockholder's equity: reports the amounts and sources of changes in equity from transactions with owners.
中英文对照版财务报表
一、企业财务会计报表封面 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二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 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预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory减：存货跌价准备 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待摊费用 Deferred Expense一年内到期的长期债权投资 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长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值 Finance lease – Unguaranteed residual values融资租赁——应收融资租赁款 Finance lease – Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益） Owners’ Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealized investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者（或股东）权益合计 Total Equity负债及所有者（或股东）权益合计 Total Liability & Equity三、利润及利润分配表 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: Unrealized 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 investments2．自然灾害发生损失 Losses from natural disaster3．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现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income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Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows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 to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings 收到的其他与筹资活动有关的现金 Cash received relating to other financing activities 现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings 分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities: 净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortization of intangible assets长期待摊费用摊销 Amortization of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities 经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period减：现金的期初余额 Less: cash at the beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents。
中英文财务报表对照2
中英文财务报表对照2中英文财务报表对照（2）三、利润及利润分配表 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 disaster3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes inaccounting policies4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes inaccounting estimates5．债务重组损失 Losses from debt restructuring。
财务报表 - 外资公司-中英文对照参考版
其中：非流动资产处置利得 Including:gain from disposal of non-current assets
会计机构负责人Peron-operating expenses
其中：非流动资产处置损失 Including:Loss on disposal of non-current assets 三、利润总额（亏损总额以“－”号填列）3.Profit before tax("-" for loss) 减：所得税费用 Less:income tax expenses 四、净利润（净亏损以“－”号填列） profit("-" for net loss) 五、其他综合收益的税后净额 5.Other comprehensive income net of tax (一）以后不能重分类进损益的其他综合收益(1) Comprehensive income not to be reclassified as profit or loss （二）以后将重分类进损益的其他综合收益 Comprehensive income to be reclassified as profit or loss 六、综合收益总额 Total comprehensive income
利润表 (Statement of Income)
编制单位Prepared by：XX有限公司
201X年度 For the year ended D单ec位emUbneitr：31人, 2民0X币5元 RMB Yuan
财务报表大全(中英文对照版)
Deferred taxes creditstment 63
Other deferred creditd pate 64 Unamortized exchange
65 Total other liabilities
66
其他资产:
OTHER ASSETSer l
负债合计
Total liabilitiessset 67
LINENO AT BEG OF YEAR
YEAR
LIABLITIES AND OWNER'EQUITY
行次及所 年初数所有者 期末数所有者 LINE NO AT BEG OF YEAR AT END OF YEAR
流动资产
CURRENT ASSETS EQUI
流动负债:
CURRENT LIABILITIES
Deferred taxs debit and a
35
Deferred loss on
36
Other deferred
37
Unamortized exchange loss
38
所有者权益:
OWNERS' EQUITYation
资本总额Registered capital(货币名称及金额Currency
外方投资Foreign investment(非人民币资本期末金额
amount of foreign currency at end of periodnth)ended DEC 70
减:已归还投资
Less:Investment
returnedeign c
71
资本公积
Capital surplusnede
开办费
Organization expensesies
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现金流量表Cash Follow Statement
会计03表Financial Statement No.3
编制单位：Prepared by:
年月For the year/month ended
单位:元Monetary Unit:RMB Yuan
项目Items
本期金额Amount of current period
上期金额Amount of last period
一、经营活动产生的现金流量Cash flows from operationg activities
销售商品、提供劳务收到的现金Cash received from sales of goods and rendering of services 收到的税费返还Refunds of Taxes
收到其他与经营活动有关的现金Cash received relating to other operating activities
经营活动现金流入小计Sub-total of cash inflows from operating activities
购买商品接受劳务支付的现金Cash paid for goods and services
支付给职工以及为职工支付的现金Cash paid to and on behalf of employees
支付的各项税费Payments of all types of taxes
支付其他与经营活动有关的现金Cash payments relating to other operatings activities
经营活动现金流出小计Sub-total of cash outflows from operating activities
经营活动产生的现金流量Net cash flows from operating activities
二、投资活动产生的现金流量Cash flows from investing activities
收回投资收到的现金Cash received from returns of investments
取得投资收益收到的现金Cash received from returns on investments
处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from the disposal of fixed assets,intangible assets and othe long term assets
处置子公司及其他经营单位收到的现金净额Net cash received from the disposal of subsidiaries and other business entities
收到其他与投资活动有关的现金Cash received relating to other investing activities 投资活动现金流入小计Sub-total of cash inflows from investing activities
购建固定资产、无形资产和其他长期资产支付的现金Cash paid to acquired fixed assets,intangible assets and other long term assets
投资支付的现金Cash paid to acquire investments
取得子公司及其他营业单位支付的
现金净额
Ner cash paid to acquire subsidiaries and other business activities 支付其他与投资活动有关的现金Cash paid relating to other investing activities
投资活动现金流出小计Sub-total of cash outflows from investing activities
投资活动产生的现金流量金额Net cash flows from investing activities
三、筹资活动产生的现金流量Cash flows from financing activities
吸收投资收到的现金Cash received from investments by others
取得借款收到的现金Cash received from borrowings
收到其他与筹资活动有关的现金Cash received relating to other financing activities
筹资活动现金流入小计Sub-total of cash inflows from financing activities
偿还债务支付的现金Cash repayments of amounts borrowed
分配股利、利润或偿付利息支付的现金Cash paid for distribution of dividends or profit and for interest expenses
支付其他与筹资活动有关的现金Cash paid relating to other financing activities
筹资活动现金流出小计Sub-total of cash outflows from financing activities 筹资活动产生的现金流量净额Net cash flows from financing activities
四、汇率变动对现金及现金等价物
的影响
Effect of foreign exchange rate changes on cash
五、现金及现金等价物净增减额Net increase in cash and cash equivalents
加；期初现金及现金等价物余额Add:Beginning balance of cash and cash equivalents
六、期末现金及现金等价物余额Ending balance of cash and cash equivalents。