注册资本实收情况明细表英文翻译模板
财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)
资产负债表Balance Sheet编制单位: ______年______月________日单位: 元第 1 页共21 页第 2 页共21 页第 3 页共21 页利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元第17 页共21 页第18 页共21 页分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元第19 页共21 页信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee第20 页共21 页押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润第21 页共21 页。
外资企业中英文会计报表范本
For the
year(or,quarter,month)ended JULY31,1998
行
资
产
ASSETS
L次INEN
O
流动资产
CURRENT ASSETS EQUI现金Cash on handIT
1
银行存款
Cash in bankloan
2
有价债券
Marketable securities
短期借款
Short term loansS
应付票据
Notes payableansS
应付帐款
Accounts payableties
应付工资
Accrued payrolletie
应交税金
Taxes payablevabl
应付股利
Dividends payablebad
预收货款
Advances from customersbts
payab一l年ee以ar上to的ri应e 付款项
Payable due after one yearentures 58
p 长期负债合计
Total long term
59
liabilitiesbleear
60
其他负筹债建:期间汇兑收益 OTHERExLcIhAaBnIgLeITgIaEiSnROdGuRring start-up
perio递d延sb投le资ea收rt益
Deferred gain on
61
investmentsperiod
62
递延税款贷项
Deferred taxes creditstment
63
其他递延贷项
Other deferred creditd pate
完整英文版资产负债表
完整英文版资产负债表、利润表及现金流量表资产负债表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应收账款Accounts receivable其他应收款Other receivables预付账款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 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应付账款Accounts payab1e预收账款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Supplementary 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 (minus interest income) 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.Cash Flows from Investing Activities:20) Cash received from return of investments21) Cash received from distribution of dividends or profits22) Cash received from bond interest incomeNet cash received from disposal of fixed assets, intangible 23) Assets and other long-term assets26) Other cash received relating to investing activities27) Sub-total of cash inflowsCash paid to acquire fixed assets, intangible assets28) And other long-term assets29) Cash paid to acquire equity investments30) Cash paid to acquire debt investments33) Other cash paid relating to investing activities34) Sub-total of cash outflows35) Net cash flows from investing activities3.Cash Flows from Financing Activities:36) Proceeds from issuing shares37) Proceeds from issuing bonds38) Proceeds from borrowings41) Other proceeds relating to financing activities42) Sub-total of cash inflows43) Cash repayments of amounts borrowed44) Cash payments of expenses on any financing activities45) Cash payments for distribution of dividends or profits46) Cash payments of interest expenses47) Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalentsa payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income 二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building citiespayable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。
资产负债表中英文对照版
会计从业、初级、中级题库下载：/ztalldown/?wenku资产负债表中英文对照版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会计从业、初级、中级题库下载：/ztalldown/?wenku 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会计从业、初级、中级题库下载：/ztalldown/?wenku 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会计从业、初级、中级题库下载：/ztalldown/?wenku 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会计从业、初级、中级题库下载：/ztalldown/?wenku 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会计从业、初级、中级题库下载：/ztalldown/?wenku 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。
英文资产负债表和利润表单词
资产负债表Balance sheet流动资产Current assets现金Cash银行存款Cash in bank有价证券Marketable securities应收票据Notes receivable应收账款Accounts receivable减：坏账准备Less：Provision for bad debts 预付货款Advances to suppliers其他应收款Other receivables待摊费用Prepaid expense流动资产合计Total current assets固定资产Fixed assets固定值产原价Fixed assets-cost减：累计折旧Less：Accumulated depreciation固定值产净值Fixed assets - net value固定值产清理Disposal of fixed assets固定资产合计Total fixed assets在建工程Construction in progress无形资产Intangible assets其他资产other assets开办费organization递延税款借项Deferred tax debit资产总计Total assets负债及所有者权益Liabilities Owner's equity 流动负债Current liabilities短期借款Short-term loan应付票据Notes payable应付账款Accounts payable应付工资Accrued payroll应交税金Taxes payable应付股利Dividends payable预收货款Advances from customers其他应付款Other payables预提费用Accrued expense流动负债合计Total liabilities长期借款Long-term loan长期负债合计Total long-term liabilities 递延税款贷项Deferred tax credit所有者权益Owners' equity实收资本Paid-in capital资本公积Capital surplus储备基金Reserved fund企业发展基金expansion fund本年利润profit in current year未分配利润Undistributed profit所有者权益合计Total owners' equity 负债及所有者权益总计Total liabilities and owners' equity利润表Income statement销售收入Salesman减“销售折扣及折让Less：Sales discounts and allowances销售税金Sales tax销售成本Sales cost销售毛利Gross profit销售费用Selling expense管理费用Administrative expense财务费用Financial expense所得税Income tax以前年度损益调整Adjustment to prior year's income and loss 利润总额Total profit净利润Net profit。
财务报表中英对照
Productive biological assets
非流动负债合计
Total non-current
liabilities
油气资产
Oil and gas assets
负债合计
Total liabilities
无形资产
Intangible assets
所有者权益（或股东
权益）：
Owners' equity (or
合并资产负债表Consolidated Balance Sheet
母公司资产负债表Balance Sheet of Parent Company
资 产
Assets
负债和所有者权益
(或股东权益）
Liabilities and Owners' (or
Shareholders') Equity
流动资产：
Current assets:
合并现金流量表Consolidated Cash Flow Statement
项 目
Item
一、经营活动产生的现金流量：
1. Cash flows from operating activities:
销售商品、提供劳务收到的现金
Cash received from sale of goods or rendering of services
应付职工薪酬
Payroll payable
应收股利
Dividends receivable
应交税费
Taxes payable
其他应收款
Other receivables
应付利息
Interests payable
买入返售金融资
完整中英文对照资产负债表,损益表 ,现金流量表
完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中：原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment：长期投资：Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital其中:国有法人资本Collective legal person’s capital集体法人资本Personal capital 个人资本Foreign businessmen’s capital外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total share holder’s equity所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including：Export sales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment 加：投资收益Add：Non-operating income 加：营业外收入Less：Non-operating expenses 减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax 减：所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动：01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits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 cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产，无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds 由发行债券的收益，38)Proceeds from borrowings 由借款的收益，41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1. Investing and Financing Activities that do not Involve inCash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease)增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金，77)Less: cash at the beginning of the period 减：现金期开始78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物。
验资报告中英文(共8篇)
篇一：验资报告中英文对照天津正通有限责任会计事务所tianjin zhengtong accountant office of limited liability地址：中国天津市和平区赤岩峰道33号add：no. 33, chiyanfeng road，heping district, tianjin ,china 电话：27121541传真：27125659tel：27121541 fax：27125659验资报告capital contribution verification report津正通业验字（2002）第174号verification no. 174 (2002), tianjin zhengtong, china天津市诺德科技发展有限公司（筹）全体股东：to all investor(s) of tianjin nord technology development co., ltd., 我们接受委托，审验了贵公司（筹）截止2002年9月19日止申请设立登记的注册资本实收情况。
we accepted the appointment to examine the paid-in registered capital contribution of the按照国家相关法律、法规的规定和协议、章程的要求出资，提供真实，合法、完整的验资材料，保护资产的安全、完整是全体股东及贵公司(筹）的责任。
我们的责任是对贵公司（筹）注册资本的实收情况发表审验意见。
我们的审验是依据《独立审计实务公告第 1 号——验资》进行的。
our responsibility is to express an opinion on the paid-in registered capital contribution inaccordance with the statement of independent auditing practicee pronouncements no.1:verification of capital contribution.在审验过程中，我们结合贵公司（筹）的实际情况，实施了检查等必要的审验程序。
中英文汉英英汉对照资产负债表~中英文对照~样表
Land occupancy rightvestm29Deferred taxes creditstment
Proprietary technology and patentsriodsblee30Other deferred creditd pate
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英文： BALANCE SHEET
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LONG TERM INVESTMENTSlitiLONG-TERM LIABILITIESliti
Long-term investmentsiesg18Long-term loansment
Receivables clooectable after onr yearne yearto20Debentures payablee aft
pagination
起息日 value date
Date de valeur
端末机terminal machine
Machine de terminal
柜员交易码借贷 teller transcation code borrowing and loan / debit and credit
Code de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent
(完整word版)财务报表中英文对照
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
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
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
财务报表中英文对照