财务报表大全 中英文对照版
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递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payroll应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities*少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital*未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities&Equity2.利润表NCOME 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利润总额Total profit减：所得税Less：Income tax净利润Net profit3.现金流量表Cash Flows Statement项目Items1.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 services02 ）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 paid04 ）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 tax07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities08 ）分，总现金流入量08)Sub-total of cash inflows09 ）用现金支付的商品和服务09)Cash paid for goods and services10 ）用现金支付经营租赁10)Cash paid for operating leases11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12)Value added tax on purchases paid13 ）所得税的缴纳13)Income tax paid14 ）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 tax17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分，总的现金流出18)Sub-total of cash outflows19 ）净经营活动的现金流量19)Net cash flows from operating activities2.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 investments21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits22 ）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,intangible23 ）资产和其他长期资产23)assets and other long-term assets26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities27 ）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 assets28 ）和其他长期资产28)and other long-term assets29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities34 ）分，总的现金流出34)Sub-total of cash outflows35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities3.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 shares37 ）的收益，由发行债券37)Proceeds from issuing bonds38 ）的收益，由借款38)Proceeds from borrowings41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities42 ），小计的现金流入量42)Sub-total of cash inflows43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing activities45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits46 ）以现金支付的利息费用46)Cash payments of interest expenses47 ）以现金支付，融资租赁47)Cash payments for finance leases48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities52 ）分，总的现金流出52)Sub-total of cash outflows53 ）的净现金流量从融资活动53)Net cash flows from financing activities4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash增加现金和现金等价物 Increase in Cash and Cash Equivalents补充资料Supplemental Information1.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 Payments56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产58)Investments in the form of fixed assets59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62 ）净利润62)Net profit63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 ）固定资产折旧64)Depreciation of fixed assets65 ）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 assets66 ）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 assets68 ）财务费用68)Financial expenses69 ）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 (ordeduct: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 receipts75 ）净经营活动的现金流量75)Net cash flows from operating activities增加现金和现金等价物 Increase in Cash and Cash Equivalents76 ）的现金，在此期限结束76)cash at the end of the period77 ）减：现金期开始77)Less:cash at the beginning of the period78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents。
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
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递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表）Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润（股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long—term loans payable应付债券Bonds payable长期应付款long—term accounts payable专项应付款Special accounts payable其他长期负债Other long—term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中：国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中：法定盈余公积Including：statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital＊未确认的投资损失（以“—”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder”s equity负债及所有者权益总计Total Liabilities ＆Equity==================================================================== 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利润总额Total profit减：所得税Less:Income tax净利润Net profit==================================================================现金流量表Cash Flows StatementPrepared by：Period：Unit：Items1.Cash Flows from Operating Activities：01）Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07）Other cash received relating to operating activities08）Sub—total of cash inflows09）Cash paid for goods and services10）Cash paid for operating leases11）Cash paid to and on behalf of employees12）Value added tax on purchases paid13）Income tax paid14）Taxes paid other than value added tax and income tax17）Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2。
财务报表各项目中英文对照
ROE(Return on Equit) 股东回报率/股本收益率(回报率)净资产收益率
Equit ratio 产权比率
Current ration (times) 流动比率
ROCE（Return on Capital Employed） 资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率
Average basic common shares outstanding 普通股基本平均数
Average diluted common shares outstanding 普通股稀释平均数
Securities litigation expenses, net 证券诉讼净支出
Intersegment eliminations 部门间消减
财务报表各项目中英文对照
一、损益表INCOME STATEMENT
Aggregate income statement 合并损益表
Operating Results 经营业绩
FINANCIAL HIGHLIGHTS 财务摘要
Gross revenues 总收入/毛收入
Net revenues 销售收入/净收入
equity in affiliates 附属公司权益
Equity Earning 股权收益、股本盈利
Non-operating income 营业外收入
Income taxes-current 当期所得税或法人税、住民税及事业税等（日本公司用法）
Income taxes-deferred 递延所得税或法人税等调整项（日本公司用法）
Net loss per share: 每股亏损
中英文财务报表对照
中英文财务报表对照一、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 balance 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 Otherreceivable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 investm ent 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 investm ent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 Unrealised investm ent 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 T otal 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 incom e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 in accounting 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 incom e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 statutorysurplus 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 in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失 Losses from debt restructuring。
财务报表大全(中英文对照版)
LINENO
YEAR
YEAR
LIABLITIES AND OWNER'EQUITY
行次及所 LINE NO
年初数所有者 AT BEG OF YEAR
流动资产
CURRENT ASSETS EQUI
流动负债:
CURRENT LIABILITIES
现金
Cash on handIT
1
短期借款
Short term loansS
42
银行存款
Cash in bankloan
2
应付票据
Notes payableansS
43
有价债券
Marketable securities
4
应收票据
Notes receivableetie
5
应收帐款
Accounts receivablees
财务报表中英文对照92744
资本公积 盈余公积 其中:法定盈余公积
公益金 补充流动资本 *未确认的投资损失（以“-”号填列） 未分配利润 外币报表折算差额 所有者权益合计 负债及所有者权益总计
Capital surplus surplus reserve Including：statutory surplus reserve public welfare fund Supplermentary current capital Unaffirmed investment loss Retained earnings Converted difference in Foreign Currency Statements Total shareholder”s equity Total Liabilities&Equity
净利润
ITEMS Sales of products Including：Export sales Less：Sales discount and allowances Net sales of products
Less:Sales tax Cost of sales Including：Cost of export sales Gross profit on sales Less：Selling expenses General and administrative expenses Financial expenses Including:Interest expenses(minusinterest ihcome) Exchange losses（minus exchange gains) Profit on sales Add：profit from other operations Operating profit Add：Income on investment Add：Non—operating income Less：Non—operating expenses Add：adjustment of loss and gain for previous years Total profit Less：Income tax
财务报表中英文对照
public welfare fund
补充流动资本
Supplerme ntary curre nt capital
沬确认的投资损失（以号填列）
Un affirmed in vestme nt loss
未分配利润
Reta ined earnings
外币报表折算差额
Con verted differe nee in Foreig n Curre ncy Stateme nts
待处理固定资产净损失
Un settled G/L on fixed assets
固定资产合计
Total tan gible assets
无形资产
ntan gible assets
其中：土地使用权
n clud ing and use rights
递延资产（长期待摊费用）
Deferred assets
其中：固定资产修理
其他应付款
Other creditors
预提费用
Provisi on for expe nses
预计负债
Accrued liabilities
一年内到期的长期负债
_ong term liabilities due within one year
其他流动负债
Other curre nt liabilities
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
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discounted with recourse____;
5.租入固定资产Fixed assets under operating lease____;6.本年支付的进口环节税金Current year payment of import taxes____.d for others____;
depreciationes pa
22
长期借款
Long-term loansment
56
应付公司债
Debentures payablee aft
57
应付公司溢价(折价) Premium (discount) on
debentures payableeartorie
58
一年以上的应付款项 Payable due after one
72
储备基金
Reserve fundusne
74
企业发展基金
Enterprise expansion
fundign cu
75
利润归还投资
Profit capitalised on
return of investmentnd of
76
本年利润
Current year
profitrn o
77
未分配利润
Undistributed
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
yearentures p
59
长期负债合计
Total long term
liabilitiesbleear
60
固定资产净值 固定资产清理 liab
Fixed assets-net valueerm li 23 Disposal of fixed assetsm
27
在建工程: 在建工程
无形资产:
CONSTRUCTION IN PROGRESSsm l Construction in progressliab 28
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
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
33
筹建期间汇兑损失
Exchange loss during start-
up perioddsbleear
34
递延税款借项 递延投资损失 investmentsn curr 其他递延支出 expensesmentsn 待转销汇兑损失 foreig
profitstrn o
78
所有者权益合计
Total owners'
其他资产合计
Total other assetsted pr
equityrn of i
80
负债及所有者权益总计
TOTAL LIABILITIES AND
资产合计
TOTAL ASSETS Tot
OWNERS' EQUITYnvestmentn
其他流动资产
Other current assetslities
16
流动资产合计
Total current assetsg
with
17
流动负债合计 Total current liabilitiesgቤተ መጻሕፍቲ ባይዱwith 55
长期投资:
LONG TERM INVESTMENTSliti
长期负债:
LONG-TERM LIABILITIESliti
8
预收货款
Advances from customersbts
48
其他应收款 待摊费用 For
Other receivablesustom
10
Deferred and prepaid expenses
11
存货
Inventoriesns
12
减：存货变现损失准备Less:Provision for loss on
现金
Cash on handIT
1
短期借款
Short term loansS
42
银行存款
Cash in bankloan
2
应付票据
Notes payableansS
43
有价债券
Marketable securities
4
应付帐款
Accounts payableties
44
应收票据
Notes receivableetie
and amount)oddsbleeart
实收资本Paid in capital(非人民币资本期末金额amount
of foreign currency at end of period,month)ended D
68
其中:资损
中方投资Chinese investment(非人民币资本期末金额
amount of foreign currency at end of periodnth)ended DEC 69
81
附注：Notes：1.受托加工材料Customer' materials to be processed____;2.受托代销商品Consignment in____;3.代管商品物资Goods held for others____;4.由企业负责的应收票据贴现Notes receivable
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
51
职工奖励及福利基金 Staff and worker' bonus and
welfare fundhe year(o
52
一年内到期的长期负债 Long-term liabilities due
within one yearinventorie
53
其他流动负债
Other current liabilitiesg with 54
INTANGIBLE ASSETS:ing
其他负债:
OTHER LIABILITIESROGR
筹建期间汇兑收益
Exchange gain during start-
up periodsbleeart
61
递延投资收益
Deferred gain on
investmentsperiod
62
场地使用权
Land occupancy rightvestm
realizationof inventoriesquarter,mo
13
一年内到期的长期投资 Long-term investments
maturing within one yeartoriesquar
15
其他应付款
Other payablesesust
50
预提费用
Accrued expensesaid
长期投资
Long-term investmentsiesg
18
一年以上的应收帐款
Receivables clooectable
after onr yearne yearto
20
固定资产:
FIXED ASSETS: pay
固定资产原价
Fixed assets-cost) on d
21
减:累计折旧
Less:Accumulated
5
应付工资
Accrued payrolletie
45
应收帐款
Accounts receivablees
6
减：坏帐准备
Less:Provision for bad debts
F
7
应交税金
Taxes payablevabl
46
应付股利
Dividends payablebad
47
预付帐款
Advance to suppliersd de
29
工业产权及专有技术 Proprietary technology and
patentsriodsblee
30
其他无形资产 无形资产合计
assetsriodsb
Other intangible assetsd pate 31 Total intangible 32
递延税款贷项
其他递延贷项 待转销汇兑收益 gainatentsr 其他负债合计 asset