三大会计报表：资产负债表、损益表、现金流量表中英文对照

英文会计报表:FINANCIAL REPORT COVER

报表所属期间之期末时间点Period Ended

所属月份Reporting Period

报出日期Submit Date

记账本位币币种Local Reporting Currency

审核人Verifier

填表人Preparer

所属月份Reporting Period

报出日期Submit Date

资产负债表

Balance Sheet

Assets

Current Assets

Bank and Cash

Current Investment

一年内到期委托贷款Entrusted loan receivable due within one year

减：一年内到期 Less: Impairment for Entrusted loan receivable due within one year 减： Less: Impairment for current investment

Net bal of current investment

Notes receivable

Dividend receivable

应收利息Interest receivable

Account receivable

减：应收账款 Less: Bad debt provision for Account receivable

Net bal of Account receivable

Other receivable

减：其他应收款坏账准备Less: Bad debt provision for Other receivable

其他应收款净额Net bal of Other receivable

Prepayment

Subsidy receivable

Inventory

减： Less: Provision for Inventory

存货净额Net bal of Inventory

已完工尚未结算款Amount due from customer for contract work

Deferred Expense

一年内到期的 Long-term debt investment due within one year

一年内到期的应收融资租赁款Finance lease receivables due within one year

Other current assets

Total current assets

长期投资Long-term investment

Long-term equity investment

委托贷款Entrusted loan receivable

长期债权投资Long-term debt investment

长期投资合计Total for long-term investment

减： Less: Impairment for long-term equity investment

减：长期债权投资 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： Include: Goodwill (Negative goodwill)

Fixed assets

Cost

减：累计折旧Less: Accumulated Depreciation Net bal

减： Less: Impairment for fixed assets

NBV of fixed assets

Material holds for construction of fixed assets

Construction in progress

减：

Less: Impairment for construction in progress

在建工程净额Net bal of construction in progress Fixed assets to be disposed of

Total fixed assets

及

Other assets & Intangible assets

无形资产Intangible assets

减：

Less: Impairment for intangible assets

无形资产净额Net bal of intangible assets

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 –

其他长期资产Other non-current assets

无形及其他合计

Total other assets & intangible assets

Deferred Tax

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

Short-term loans

Notes payable

Accounts payable

已结算尚未完工款

Advance from customers

Payroll payable

Welfare payable

Dividend payable

Taxes payable

Other fees payable

Other payable

Accrued Expense

Provision

Deferred Revenue

一年内到期的长期负债

Long-term liability due within one year

Other current liability

流动 Total current liability

长期负债Long-term liability

Long-term loans

Bonds payable

Long-term payable

Grants & Subsidies received

Other long-term liability

长期负债合计Total long-term liability

递延税项Deferred Tax

Deferred Tax liabilities

负债合计Total liability

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

Surplus Reserves

其中： Include: Statutory reserves

Unrealised investment losses

未分配利润Retained profits after appropriation 其中： Include: Profits for the year

Translation reserve