微软财务报表英文版
财务报表中英文汉英英汉对照
活期历史明细清单：Current Detailed List of History帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额Money 余额Balance 地区Region 网点Branches 操作员Operator 界面Interface 息Interest 税Tax 工资Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务Batch Business 柜面交易Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliationumbernum&o imprim e de caissier 打印时间print time Temps imprim e 账号account number num e ro de compte 客户名称account name nom et pr e nom de compte 币别currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets起始日期start datedate de d e but终止日期termination date / expirty date date d 'expiration 交易日期trade/transaction date date de l 'op e ration 摘要abstract extrait交易金额transaction amount montant de l'op e ration账号余额account balance solde du compte 对方账号reciprocal account numbernum e ro de compte r e ciproque对方帐户名称reciprocal account name nom de compte r e ciproque 操作员号operator number num e ro de l'op e rateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入cash deposit d |p?t en esp eces 结息interest settlement r e glement d'int e et现金支取cash withdraw retrait en esp e ces 中国银行的流水清单打印柜员号printed teller sequenceRBS流水查询RBS Transaction inquiry enqu ete de transaction BALANCE SHEETPrinted by For the year(or,quarter,month)endedJULY31,1998ASSETS LIABLITIES AND OWNER'EQUITYLINENO AT BEG OF YEARYEARCURRENT ASSETS EQUICURRENT LIABILITIESCash on handIT 1loansSCash in bankloanpayableansSMarketable securitiesAccounts payabletiesNotes receivableetieAccrued payrolletieAccounts receivableesTaxes payablevablLess:Provision for badDividends payablebadAdvance to suppliersd deAdvances from customersbtsOther receivablesustom 10Other payablesesustAT END OFShort termNotes这些可以搞定工行流水帐的翻译。
财务报表中英文对照
财务报表中英文对照一、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 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 Unrealised 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: 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 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 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 restructuring1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks1711 商标权trademarks172 专利权patents1721 专利权patents173 特许权franchise1731 特许权franchise174 著作权copyright1741 著作权copyright175 计算机软件computer software1751 计算机软件computer software cost176 商誉goodwill1761 商誉goodwill177 开办费organization costs1771 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1814 递延所得税资产deferred income tax assets1815 预付退休金prepaid pension cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables 1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation 1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies 2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion 2272 一年或一营业周期内到期长期借款long-term loans payable - current portion 2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax 2341 估计应付土地增值税estimated accrued land value incremental tax pay-able 235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities -。
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
英文版财务报表
一.经营活动产生的现金流量cash flows from operating activities 销售商品，提供劳务收到的现金现金流量表cash flows statement项目items金额amountcash received from sales of goods or rendering of services收到的税费返还refund of taxes收到的其他与经营活动有关的现金other cash received relating to 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 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taxes paid支付的其他与经营活动有关的现金other cash paid relating to 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 flows from operating activities二.投资活动产生的现金流量cash flows from investing activities收回投资所收到的现金cash received from return of investments取得投资收益所得到的现金cash received from income of investments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 收到的其他与投资活动有关的现金other cash received relating to 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other cash paid relating to investing activities现金流出小计sub-total of cash outflows投资活动产生的现金净额net cash flows from investing activities三.筹资活动产生的现金流量cash flows from finacing activities吸收投资所收到的现金proceeds from invested assets借款所收到的现金proceeds from borrowings收到的其他与筹资活动有关的现金other proceeds relating to financing activities现金流入小计sub-total of cash inflows偿还债务所支付的现金cash repayments of amounts borrowed分配股利，利润或偿付利息所支付的现金cash payments for distribution of dividends,profit or interest expenses支付的其他与筹资活动有关的现金other cash payments relating to finacing 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 flows from finacing activities四.汇率变动对现金的影响effect of foreign exchange rate changes on cash五.现金及现金等价物净增加额net increase in cash and cash equivalents补充资料supplemental information1.将净利润调节为经营活动的现金流量reconciliation of net profit to cash flows from operating activities净利润net profit加：计提的资产减值准备add:assets shrink provision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待摊费用的减少（减：增加）decrease in prepaid and deferred expenses(less:increase)预提费用的增加（减：减少)increase in accrued expenses(less:decrease)处置固定资产，无形资产和其他长期资产的损失（减：收益)losses on disposal of fixed assets,intanglble assets and other long-term assets(less:gains)固定资产报废损失losses on scrapping of fixed assets财务费用financial expenses投资损失（减：收益）income on investment(less:losses)递延税款贷项（减：借项）deferred tax credit(less:debit)存货的减少（减：增加）decrease in inventories(less:increase)经营性应收项目的减少（减：增加）decrease in operating receivables (less:increase)经营性应付项目的增加（减：减少）increase in operating payables(less:decrease)其他others经营活动产生的现金流量净额net cash flows 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 in cash receipts and payments:债务转为资本liabilities to be transfer captial一年内到期的可转换公司债券matured convertible bonds within a year融资租入固定资产fixed assets under finacing leasing3.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 period加：现金等价物的期末余额plus:cash equivalents at the beginning of the period 减：现金的期初余额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。
中英文对照的财务报表
中英文对照的财务报表(资产负债表,损益表)1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts -other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值 cash surrender value of life insurance 1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments 1429 累积折旧 -土地改良物 accumulated depreciation - land improvements 143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积折旧 -房屋及建物 accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments1449 累积折旧 -机(器)具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良 accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款 construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产 miscellaneous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值 miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产 accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments 1619 累积折耗 -天然资源 accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款 allowance foruncollectible accounts - long-term notes, accounts and overduereceivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable 213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract2184 应付土地房屋款 payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors 2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款 long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人 long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价 premium(discount) on corporate bonds payable 232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项 long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税 accrued liabilities for land value increment tax 2341 估计应付土地增值税 estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债 -其它 miscellaneous liabilities -资产负债表 Balance Sheet资产 ASSETS流动资产： Current asset货币资金 Cash（currency fund）Bank短期投资 Short-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interests receivable应收账款 Accounts receivable其他应收款 Other receivable预付账款 Advances to suppliers应收补贴款 Subsidies receivable存货 Inventories待摊费用 Prepaid expenses一年内到期的长期债券投资 Long-term investments maturing 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 INVESTMENTS长期股权投资 Long-term equity investment长期债权投资 Long-term debt investment长期投资合计 Total long term investment固定资产： FIXED ASSETS：固定资产原值 Fixed assets-cost减：累计折旧 Less：Accumulated depreciation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 Fixed assets-book value工程物资 Materials for projects在建工程 Construction in progress固定资产清理 Disposal of fixed assets固定资产合计 Total Fixed Assets无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS:无形资产 Intangible assets长期待摊费用 Long-term deferred expenses其他长期资产 Other long-term assets无形资产及其他资产合计 Total intangible assets and other assets 递延税项 Deferred tax递延税款借项 Deferred tax debit资产总计 TOTAL ASSETS负债及所有者权益（或股东权益） LIABILITIES AND OWNER`S EQUITY 流动负债： CURRENT LIABILITIES短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable预收账款 Advances from customers应付工资 Accrued payroll应付福利费 Accrued Employee’s welfare expenses应付股利 Dividends payable未交税金 Taxes payable其他应交款 Other taxes and expenses payable其他应付款 Other payables预提费用 Accrued expenses预提负债 Provisions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长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term accounts payable专项应付款 Specific accounts payable其他长期负债 Other long-term liabilities长期负债合计 Total long-term liabilities递延税项： Deferred tax递延税款贷项 Deferred tax credit负债合计 Total other liabilities所有者权益：（或股东权益） OWNER`S EQUITY实收资本（或股本） Paid-in capital减：已归还投资 Less：Investments returned实收资本（或股本）净额 Paid-in capital-net资本公积 Capital surplus盈余公积 Surplus from profits其中：法定公益金 Including：statutory public welfare fund未分配利润 Undistributed profit所有者权益（或股东权益）合计 Total owner`s equity负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY 损益表 Profit and Loss Statement项目 ITEMS一、营业收入 Income from main减：营业成本 Less：Cost of main operation营业税金及附加 Tax and additional expense二、经营利润 Income from main operation加：其他业务利润 Add：Income from other operation减：营业费用 Less：Operating expense管理费用 General and administrative expense财务费用 Financial expense三、营业利润 Operating Income加：投资收益 Add：Investment income补贴收入 Income from subsidies营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense四、利润总额 Income before tax减：所得税 Less：Income tax五、净利润 NET INCOME--------------------------------------------------------------------------------1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司债 short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据 allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐－应收帐款 allowance for uncollec- tible accounts - accounts receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market 1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market 125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion1313 意外损失准备基金 contingency fund1314 退休基金 pension fundAccount 帐户Accounting equation 会计等式Accounting system 会计系统American Accounting Association 美国会计协会American Institute of CPAs 美国注册会计师协会Articulation 勾稽关系Assets 资产Audit 审计Balance sheet 资产负债表Bookkeepking 簿记Business entity 企业个体Capital stock 股本Cash flow prospects 现金流量预测Certificate in Internal Auditing 内部审计证书Certificate in Management Accounting 管理会计证书Certificate Public Accountant 注册会计师Corporation 公司Cost accounting 成本会计Cost principle 成本原则Creditor 债权人Deflation 通货紧缩Disclosure 批露Expenses 费用External users 外部使用者Financial activities 筹资活动Financial accounting 财务会计Financial Accounting Standards Board 财务会计准则委员会Financial forecast 财务预测Financial statement 财务报表Generally accepted accounting principles 公认会计原则General-purpose information 通用目的信息Going-concern assumption 持续经营假设Government Accounting Office 政府会计办公室Income statement 损益表Inflation 通货膨涨Institute of Internal Auditors 内部审计师协会Institute of Management Accountants 管理会计师协会Integrity 整合性Internal auditing 内部审计Internal control structure 内部控制结构Internal Revenue Service 国内收入署Internal users 内部使用者Investing activities 投资活动Liabilities 负债Management accounting 管理会计Negative cash flow 负现金流量Operating activities 经营活动Owner's equity 所有者权益Partnership 合伙企业Positive cash flow 正现金流量Retained earning 留存利润Return of investment 投资回报Return on investment 投资报酬Revenue 收入Securities and Exchange Commission 证券交易委员会Sole proprietorship 独资企业Solvency 清偿能力Stable-dollar assumption 稳定货币假设Statement of cash flow 现金流量表Statement of financial position 财务状况表Stockholders 股东Stockholders' equity 股东权益Tax accounting 税务会计Window dressing 门面粉。
财务报表中英文对照
应收分保未决赔偿准备金
Term deposits
定期存款
Available-for-sale securities
可供出售金融资产
Available-for-sale financial assets
持有至到期投资
Held-to-maturity investments
取得投资收益收到的现金
Other cash received relating to investing activities
收到的其他与投资活动有关的现金
Cash inflow from investment activities
投资活动现金流入小计
Cash paid to acquire investments
筹资活动现金流出小计
Net cash flows from financing activities
筹资活动产生的现金流量净额
4.Effect of foreing exchange rate changes on cash
4.汇率变动对现金及现金等价物的影响额
increase in cash and cash equivalents
其他综合收益
7.Total comprehensive income for the year
综合收益总额
Cash flow statement ended 31 December 2012
现金流量表
Local Reporting Currency:RMB
1.Cash flows from operating activities
资产总计
财务报表中英文对照版
held-to-maturity investments
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
R&D expenses
goodwill long-term deferred expenses
deferred tax assets
other non-current assets Among them:charactered material reserve total non-current assets
Finance and accounting 01 table
Amount unit: RMB yuan
期末余额
年初余额
ending balance
Beginning balance
Loans from other banks
financial liabilities held for trading bills payable accounts payable account received in advance Financial Assets Sold for Repurchase Handling fee and commission employee benefits payable Among them: wages payable welfare payable Among them:Employee bonus and welfare fund taxes payable Among them: the tax should be paid
英文财务报表(模板)
英文财务报表(模板) Title: Financial StatementsI. Income Statement(in currency)Revenue: xxxCost of Goods Sold: xxxGross Profit: xxxOperating Expenses: xxxOperating Income: xxxNon-Operating Income: xxxNet Income: xxx1II. Balance Sheet(in currency)Assets:Current Assets:Cash: xxxAccounts Receivable: xxxInventory: xxxLong-term Assets:Property, Plant, and Equipment: xxx Intangible Assets: xxxTotal Assets: xxxLiabilities:Current Liabilities:2Accounts Payable: xxxShort-term Debt: xxxLong-term Liabilities:Long-term Debt: xxxTotal Liabilities: xxxEquity:Shareholder's Equity: xxxRetained Earnings: xxxTotal Equity: xxxIII. Cash Flow StatementOperating Activities:Cash Inflows:3Cash collections from customers: xxxInterest received: xxxCash Outflows:Payment to suppliers: xxxSalary and wages payments: xxxUtility and overhead payments: xxxNet Cash from Operating Activities: xxxInvesting Activities:Cash Inflows:Proceeds from sale of property, plant, and equipment: xxx Cash Outflows:Purchase of property, plant, and equipment: xxxNet Cash used in Investing Activities: xxx4Financing Activities:Cash Inflows:Proceeds from issuance of long-term debt: xxx Cash Outflows:Repayment of long-term debt: xxxNet Cash used in Financing Activities: xxxNet increase/(decrease) in Cash: xxxIV. Notes to financial statements- Explanation of significant accounting policies- Breakdown of revenue by product/service- Detailed list of property, plant, and equipment- Summary of long-term debt obligations5Note: This template serves as a starting point and can be customized based on the specific requirements and format preferences of your organization.6。
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Statement: View:06/2012 06/2011 06/2010 06/2009 06/2008Cash and Equivalents 6,938 9,610 5,505 6,076 10,339 Restrictable Cash - - - - - Marketable Securities 56,102 43,162 31,283 25,371 13,323 Receivables 15,780 14,987 13,014 11,192 13,589 Inventories 1,137 1,372 740 717 985 Prepaid Expenses - - - - - Current Deferred Income Taxes 2,035 2,467 2,184 2,213 2,017 Other Current Assets 3,092 3,320 2,950 3,711 2,989Gross Fixed Assets 19,231 17,991 16,259 15,082 12,544 Accumulated Depreciation (10,962) (9,829) (8,629) (7,547) (6,302) Net Fixed Assets 8,269 8,162 7,630 7,535 6,242 Intangibles 3,170 744 1,158 1,759 1,973 Cost in Excess 13,452 12,581 12,394 12,503 12,108 Non-Current Deferred Income Taxes - - - 279 949 Other Non-Current Assets 11,296 12,299 9,255 6,532 8,279Total Assets 121,271 108,704 86,113 77,888 72,79306/2012 06/2011 06/2010 06/2009 06/2008Accounts Payable 4,989 5,405 4,207 5,008 4,034 Short Term Debt 1,231 - 1,000 2,000 - Notes Payable - - - - - Accrued Expenses 3,875 - - - - Accrued Liabilities 3,875 3,575 3,283 3,156 2,934 Deferred Revenues 18,653 15,722 13,652 13,003 13,397 Current Deferred Income Taxes 954 - - - -Other Current Liabilities 3,940 4,072 4,005 3,867 9,521Long Term Debt 10,713 11,921 4,939 3,746 - Deferred Income Tax 1,893 1,456 229 - - Other Non-Current Liabilities 9,614 9,470 8,623 7,550 6,621 Minority Interest - - - - - Capital Lease Obligations - - - - - Preferred Securities of Subsidiary Trust - - - - - Preferred Equity Outside Shareholders' Equity - - - - -Total Liabilities 54,908 51,621 39,938 38,330 36,507Common Shareholder's Equity 66,363 57,083 46,175 39,558 36,286Total Liabilities & Shareholder's Equity 121,271 108,704 86,113 77,888 72,793Statement: View:06/2012 06/2011 06/2010 06/2009 06/2008Operating Revenue 73,723 69,943 62,484 58,437 60,420 Adjustments to Revenue N/A - - - - Cost of Revenue 17,530 12,811 9,722 9,593 9,542 Gross Operating Profit 56,193 57,132 52,762 48,844 50,878Selling/General/Admin Expense (18,426) (18,162) (17,277) (16,909) (18,166) Research & Development (9,811) (9,043) (8,714) (9,010) (8,164)Depreciation & Amortization - (2,766) (2,673) (2,562) (2,056)Interest Income 800 900 843 744 888 Other Income, Net 84 305 223 (1,248) 434 Total Income Before Interest Expense (EBIT) 22,647 28,366 25,164 19,859 23,814 Interest Expense (380) (295) (151) (38) - Income Before Tax 22,267 28,071 25,013 19,821 23,814 Income Taxes (5,289) (4,921) (6,253) (5,252) (6,133) Minority Interest - - - - -Net Income from Discontinued Operations - - - - -Normalized Income 6,193 23,150 18,760 14,569 17,681 Extraordinary Income/Loss - - - - - Special Income/Charges (6,193) - - - - Income from Cum. Effect of Acct Change - - - - - Income from Tax Loss Carryforward - - - - - Other Gains 16,978 - - - - Total Net Income 16,978 23,150 18,760 14,569 17,68106/2012 06/2011 06/2010 06/2009 06/2008Dividends Paid Per Share 0.76 0.61 0.52 0.50 0.43 Preferred Dividends - - - - - Basic EPS from Continuing Operations 2.02 2.73 2.13 1.63 1.90 Basic EPS from Discontinued Operations 0.00 0.00 0.00 0.00 0.00Diluted EPS from Continuing Operations 2.00 2.69 2.10 1.62 1.87 Diluted EPS from Discontinued Operations 0.00 0.00 0.00 0.00 0.00 Diluted EPS from Total Operations 2.00 2.69 2.10 1.62 1.87View:06/2012 06/2011 06/2010 06/2009 06/2008Net Income 16,978 23,150 18,760 14,569 17,681 Depreciation 2,967 2,766 2,673 2,562 2,056 Amortization - - - - - Amortization of Intagibles - - - - - Deferred Income Taxes 954 2 (220) 762 935 Operating Gains/Losses (200) (362) (208) 683 (572) Extraordinary Gains/Losses - - - - - Decrease in Receivables (1,156) (1,451) (2,238) 2,215 (1,569) Decrease in Inventories 184 (561) (44) - - Decrease in Prepaid Expenses - - - - - Decrease in Other Current Assets 493 (1,259) 464 (422) 153 Increase in Payables (31) 58 844 - - Increase in Other Current Liabilities 410 (1,146) 451 (3,371) (748) Decrease in Other Working Capital (74) 1,356 1,184 1,400 (271) Other Non-Cash Items 11,101 4,441 2,407 639 3,947 Net Cash from Continuing Operations 31,626 26,994 24,073 19,037 21,612 Net Cash from Discontinued Operations - - - - - Cash from Operating Activities 31,626 26,994 24,073 19,037 21,612Sale of Property, Plant, Equipment - - - - - Sale of Long Term Investments 45,275 22,777 22,578 25,997 2,597 Sale of Short Term Investments - - - - 25,132 Purchase of Property, Plant, Equipment (2,305) (2,355) (1,977) (3,119) (3,182) Acquisitions (10,112) (71) (245) (868) (8,053) Purchase of Long Term Investments (57,250) (35,993) (30,168) (36,850) - Purchase of Short Term Investments - - - - (20,954) Other Investment Changes, Net - 1,026 (1,502) (930) (127)Cash from Discontinued Investing Activities - - - - -Issuance of Debt - 6,774 3,176 4,796 - Issuance of Capital Stock 1,913 2,422 2,311 579 3,494 Repayment of Debt - (814) (2,986) (228) - Repurchase of Capital Stock (5,029) (11,555) (11,269) (9,353) (12,533) Payment of Cash Dividends (6,385) (5,180) (4,578) (4,468) (4,015) Other Financing Charges, Net 93 (23) 55 1,211 120Cash from Discontinued Financing Activities - - - - -Effect of Exchange Rate Changes (104) 103 (39) (67) 137 Net Change in Cash (2,672) 4,105 (571) (4,263) 4,228Cash at Beginning of Year 9,610 5,505 6,076 10,339 6,111 Cash at End of Period 6,938 9,610 5,505 6,076 10,339Domestic Sales 38,846 - - - 35,928。