现金流量表中英文对照版
财务报表中英文对照
中英文对照--现金流量表
现金流量表Cash Flows Statement拟制人：时间:单位：Prepared by：Period：Unit：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 value03 )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。
现金流量表(中英文对照表)
BOY 年初数
EOP 期末数
Other liabilities 其他负债 Long-term loans 长期借款 [G] Profit payable 应付利润 Total other liabilities 其它负债合计 Total liabilities 负债合计 -
Paid-up capital 实收资本 Capital fund 资本公积 Surplus fund 盈余公积 Undivided profits 未分配利润 Total owners'equity 所有者权益合计 Total liabilities + Owners' Equity负债 负债 及所有者权益总计 [F]
Balance Sheet 资产负债表
XXXXX有限公司 XXXXX有限公司
Current ratio 流动比率 [A/B] Quick ratio 速动比率 [(A-C)/B] Cash ratio 现金比率 现金比率[D/B] Stated in RMB 以人民币计
ASSETS 资产
Current assets 流动资产 Cash and bank 货币资金 [D] Short-term investments 短期投资 Accounts receivable 应收帐款[I] Accounts prepaid 预付账款 Other receivable 其他应收款 Inventories 存货 [C] Prepaid expenses 待摊费用 Total current assets 流动资产合计 流动资产合计[A]
-
Ending 31th Jul. 2010
至2010年07月31日止 年 月 日止
Working capital 营运资本 [A-B] Debt-to-equity ratio 产权比率 [(G+H)/F] Debt ratio 负债率 负债率[(G+H)/E]
现金流量表中英文模板
净增加额
AND CASH EOUI Information
1、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
待摊费用的减少
Decreases in prepaid
（减：增加）
expenses (or deduct: increase)
预提费用的增加
Increase in accrued expenses
（减：减少）
(or deduct: decrease)
处置固定资产、无形资 产和其他资产的损失 （减：收益）
加：计提的资产减值 add：Provision for
准备
impairment losses of assets
固定资产折旧
Depreciation of fixed assets
无形资产摊销
Amortisation of intangible assets
长期待摊费用摊销
Amortisation of long term prepaid expenses
现金流出小计
Sub-total of cash outflows
投资活动产生的现金流量净额
Net cash flows from investing activities
现金流量表
本年累计数 CURRENT YEAR CUMULATIVE
项目
ITEMS
三、筹资活动产生的现 Cash Flows from Financing
Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)
中英文对照--现金流量表
现金流量表Cash Flows Statement拟制人：时间:单位: Prepared by: Period: Unit: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 value03 )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。
现金流量表中英文对照样表
Sub-total of cash outflows
筹资活动产生的现金流量净额
54
Net cash flows from financing activities
四、汇率变动对现金的影响
55
IV. Effect of changes in foreign exchange rate on cash
43
Other cash receipts relating to financing activities
现金流入小计
44
Sub-total of cash inflows
偿还债务所支付的现金
45
Cash repayments of amounts borrowed
分配股利、利润或偿付利息所支会的现金
销售产品、提供劳务收到的现金
1
Cash received from the sale of goods or rendering of services
收到的税费返还
3
Refunds of taxes
收到的其他与经营活动有关的现金
8
Other cash receipts relating to operating activities
三、筹资活动产生的现金流量：
Ⅲ，Cash flows from financing activities：
吸收投资所收到的现金
38
Cash received from investments by others
借款所收到的现金
40
Cash received from borrowings
收到的其他与筹资活动有关的现金
二、投资活动产生的现金流量：
现金流量表项目中英文对照
现金流量表项目中英文对照v1.0 可编辑可修改现金流量表中文项目現金流量表英文項目合并现金流量表Consolidated Statements of Cash Flows现金流量表Statements of Cash Flows营业活动之现金流量：Cash flows from operating activities:本期净利(净损)Net income (loss)调整项目：Adjustments to reconcile net income (loss) to net cashprovided by operating activities:递延所得税Deferred income tax expense (benefit)联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliateaccounts折旧费用Depreciation各项摊提Amortization备抵呆帐提列(回转)Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转)Allowance (reversal) for sales returns and discounts存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net采权益法之现金股利Cash dividends from investee's company under equitymethod应付利息补偿金Accrued premiums汇率变动影响数Foreign exchange adjustments已实现销货损失(利益)Realized gain (loss) from sale未实现销货损失(利益)Unrealized gain (loss) from sale短期投资跌价损失提列(回转)Provision for loss (reversal of provision for loss) onshort-term investments已实现投资损失(利益)净额Realized investment losses, net出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, netv1.0 可编辑可修改出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment,net报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant andequipment, net应收帐款减少(增加)Decrease (increase) in accounts receivable 应收票据减少(增加)Decrease (increase) in notes receivable其它应收帐款、票据减少(增加)Decrease(increase) in other accounts 、notes receivable 催收款减少(增加)Decrease (increase) in uncollectible receivable存货减少(增加)Decrease (increase) in inventories预付款项减少(增加)Decrease (increase) in prepaid accounts其它流动资产减少(增加)Decrease (increase) in other current assets应付帐款增加(减少)Increase (decrease) in accounts payable应付票据增加(减少)Increase (decrease) in notes payable其它应付帐款、票据增加(减少)Increase(decrease) in other accounts、 notes payable应付所得税增加(减少)Increase (decrease) in income tax payable应付费用增加(减少)Increase (decrease) in accrued expenses递延退休金成本增加(减少)Increase (decrease) in deferred pension cost, net应计退休金负债增加(减少)Increase (decrease) in pension liabilities其它流动负债增加(减少)Increase (decrease) in other current liabilities其它Others营业活动之净现金流入(流出)Cash provided by (used in) operating activities投资活动之现金流量：Cash flows from investing activities:处分(出售)固定资产价款Proceeds from sale of property, plant and equipment固定资产保险理赔款Proceeds from insurance compensation for property, plantand equipmentv1.0 可编辑可修改处分(出售)闲置资产价款Proceeds from disposal of idle assets 增购固定资产Additions to property, plant and equipment取得短期投资Acquisition of short-term investments取得长期投资Acquisition of long-term investments处分(出售)短期投资价款Sale of short-term investments处分(出售)长期投资价款Sale of long-term investments收回长期投资价款Repayment of long-term investments质押定存单净减少(增加)Decrease (increase) in pledged time deposits递延费用净减少(增加)Decrease (increase) in deferred expenses合并产生之现金流入Cash received through merger受限制资产净减少(增加)Decrease (increase) in restricted assets 存出保证金净减少(增加)Decrease (increase) in refundabledeposits其它资产净减少(增加)Decrease (increase) in other assets其它Others投资活动之净现金流入(流出)Cash provided by (used in) investing activities 融资活动之现金流量：Cash flows from financing activities:短期借款增加(减少)Increase (decrease) in short-term loans应付短期票券增加(减少)Increase (decrease) in commercial paper payable 长期借款增加(减少)Increase (decrease) in long-term loans应付公司债增加(减少)Increase (decrease) in bonds payable现金增资Issuance of common stock for cash支付董监事酬劳Directors’ remuneration发放员工红利Employees’ bonuses支付现金股利Cash dividends paid库藏股减少(增加)Decrease (increase) in treasury stock其它Othersv1.0 可编辑可修改融资活动之净现金流入(流出)：Cash provided by (used in) financing activities汇率变动现金影响数Effects of exchange rate change on cash 本期现金及约当现金净增加(减少)数Net increase (decrease) in cash and cash equivalents 期初现金及约当现金余额Cash and cash equivalents at beginning of year期末现金及约当现金余额Cash and cash equivalents at end of year本期支付之现金Cash paid during the period for:支付利息(不含利息资本化)Interest支付所得税Income taxes其它Others。
现金流量表中英文(cash flow statement)
22 23
Cash received from investment Net cash received from disposal of fixed assets,intangible assets and 处置固定资产、无形资产和其他长期资产所收回的现金净额 other long-term assets. Other cash recived relating to 收到的其他与投资活动有关的现金 operating activities 现金流入小计 Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets and other 购建固定资产、无形资产和其他长期资产所支付的现金 long-term assets. 投资所支付的现金 支付的其他与投资活动有关的现金 现金流出小计 投资活动产生的现金流量净额 三、筹资活动产生的现金流量： 吸收投资所收到的现金 取得借款所收到的现金 收到的其他与筹资活动有关的现金 现金流入小计 偿还债务所支付的现金 Cash paid for investments Other cash paid relating to operating activities Sub-total of cash outflow Net cash flows from investing activities 3.Cash flows from financing activities Cash received from investors Cash from borrowings Other cash received relating to financing activities Sub-total of cash inflows
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82 8为经营活动的现金流量 净利润 加：计提的资产减值准备 固定资产折旧 无形资产摊销 长期待摊费用的摊销 待摊费用减少（减：增加） 预提费用增加（减：增加）
Supplemental Information
1.Reconciliation of Net Profit to Cash Flows from Operating Net profit Plus:Provision for assets Depreciation of fixed assets Amortization of intangible assets Amortization of long-term deffered expenses Decrease of deffered expense(Less:addition) Addition of accrued expense(Less:decrease)
74 75 76 77 78 79 80 81
加：现金等价物的期末余额 减：现金等价物的期初余额 现金等价物净增加值
Plus:cash equivalents at the end of the period Less:cash equivalents at the beginning of the period Net increase in cash and equivalents
LINE NO.
57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73
Losses on disposal of fixed assets,intangible 处置固定资产、无形资产和其他长期 assets and other long-term assets (or deduct:gain) 资产的损失（减：收益） 固定资产报废损失 财务费用 投资损失（减：收益） 递延税款贷项（减：借项） 存货的减少（减：增加） 经营性应收项目的减少（减：增加） 经营性应付账款的增加（减：减少） 其他 经营活动产生的现金流量净额 2.不涉及现金收支的投资和筹资活动 债务转为资本 一年内到期的可转换公司债券 融资租入固定资产 3.现金及现金等价物净增加情况 现金的期末余额 减：现金的期初余额 Losses on scrapping of fixed assets Financial expenses Losses arising from investment(or deduct:gain) Defered tax credit(or deduct:debit) Decrease in inventories(or deduct : increase) Decrease in operating receivables (or deduct:increase) Decrease in operating receivables (or deduct:increase) Others Net cash flows from operating actiities Investing and fianncing activities that do not involve in cash receipts and payments Debts transfer to capital One- year-due convertible bonds Financing rent to the fixed asset Net increase in cash and cash equivalents Cash at the end of period Less:cash at the beginning of the period