中英文对照财务报表-模板
四大财务报表中英文对照
四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。
这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。
下面将为您详细介绍这四大财务报表的中英文对照。
一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。
资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。
二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。
损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。
中英文对照的财务报表（资产负债表,损益表）
中英文对照的财务报表（资产负债表,损益表）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 equivalents 112 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 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 parties 1149 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 receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 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 parties 1188 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 market1221 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 market125 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 account 1294 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 expansion 1313 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 increments 1439 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 increments 1449 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 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 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 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 parties 2118 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 currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 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 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 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 - employees 2327 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 tax2341 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 - other/Article/english/englishacc/200509/1556.html参考资料：/vbb/attachment.php?attachmentid=1629回答者：你心里只有我 - 举人四级 3-8 17:26评价已经被关闭目前有 1 个人评价好0% （0）不好100% （1）其他回答共 7 条资产负债表 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 T otal 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回答者：sxtdc - 助理三级 3-8 13:57从下面的链接下载吧.如果不行,请给我发EMAIL:***************参考资料：/vbb/attachment.php?attachmentid=1629回答者：laneyre - 试用期一级 3-8 15:10这位朋友,我的QQ是82584953,你可以告诉我你的传真号,我传真给你.或者你可以找你们的国税征管员拿,他那肯定有的.回答者：shyupan - 助理二级 3-8 16:57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 T otal 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回答者：sxtdc - 助理三级 3-8 13:57--------------------------------------------------------------------------------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 equivalents 112 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 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 parties 1149 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 receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 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 parties 1188 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 market1221 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 market125 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 account 1294 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 expansion 1313 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 increments 1439 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 increments 1449 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 -revaluationincrements1619 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 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 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 parties 2118 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 currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 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 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-termlia- 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 - employees 2327 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 parties。
财务报表(中英文版)
标准版的财务报表（中英文版)资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including：Raw materials 产成品（库存商品）Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long—term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment＊合并价差Incorporating price difference 长期投资合计Total long—term investment 固定资产原价Fixed assets-cost 减:累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中：土地使用权Including and use rights 递延资产(长期待摊费用)Deferred assets 其中：固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中：特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits 资产总计Total Assets 资产负债表(续表) Balance Sheet 项目ITEM 短期借款Short-term loans 应付票款Notes payable 应付帐款Accounts payab1e 预收帐款Advances from customers 应付工资Accrued payro1l 应付福利费Welfare payable 应付利润(股利）Profits payab1e 应交税金Taxes payable 其他应交款Other payable to government 其他应付款Other creditors 预提费用Provision for expenses 预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities 流动负债合计Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable 长期应付款long—term accounts payable 专项应付款Special accounts payable 其他长期负债Other long—term liabilities 其中：特准储备资金Including：Special reserve fund 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit 负债合计Total liabilities* 少数股东权益Minority interests 实收资本（股本) Subscribed Capital 国家资本National capital 集体资本Collective capital 法人资本Legal person"s capital 其中:国有法人资本Including:State—owned legal person”s capital 集体法人资本Collective legal person”s capital 个人资本Personal capital 外商资本Foreign businessmen"s capital 资本公积Capital surplus 盈余公积surplus reserve 其中:法定盈余公积Including:statutory surplus reserve 公益金public welfare fund 补充流动资本Supplermentary current capital＊未确认的投资损失（以“—”号填列）Unaffirmed investment loss 未分配利润Retained earnings 外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity====================================================================利润表INCOME STATEMENT 项目ITEMS 产品销售收入Sales of products 其中：出口产品销售收入Including:Export sales 减：销售折扣与折让Less：Sales discount andallowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax 产品销售成本Cost of sales 其中：出口产品销售成本Including:Cost of export sales 产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses 管理费用General and administrative expenses 财务费用Financial expenses 其中：利息支出(减利息收入）Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses （minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：投资收益Add：Income on investment 加：营业外收入Add：Non-operating income 减:营业外支出Less：Non—operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit 减:所得税Less：Income tax 净利润Net profit ==================================================================现金流量表Cash Flows StatementPrepared by：Period: Unit:Items1.Cash Flows from Operating Activities：01）Cash received from sales of goods or rendering of services02）Rental receivedValue added tax on sales received and refunds of value03）added tax paid04）Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10）Cash paid for operating leases11）Cash paid to and on behalf of employees12）Value added tax on purchases paid13)Income tax paid14）Taxes paid other than value added tax and income tax17）Other cash paid relating to operating activities18）Sub—total of cash outflows19)Net cash flows from operating activities2。
财务报表(中英文版)【可编辑范本】
标准版的财务报表（中英文版)资产负债表Balａnｃe Sｈeｅt 项目ITEM 货币资金Caｓｈ短期投资Short ｔerｍinvestmｅｎｔs 应收票据Nｏｔes ｒeceivabｌe 应收股利Diviｄeｎｄreｃｅivａblｅ应收利息Ｉnterｅsｔｒecｅｉvablｅ应收帐款Accounts receiｖaｂle其他应收款Oｔｈｅｒreceivａblｅs预付帐款Accouｎｔs prｅｐaiｄ期货保证金Futuｒe gｕａｒantee 应收补贴款Allｏwancｅreceivaｂle 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Pｒepａidａｎdｄefeｒred ｅxpenses 待处理流动资产净损失Uｎsｅtｔled G／Ｌｏn ｃurｒenｔassets 一年内到期的长期债权投资Ｌoｎg-tｅr ｍdebeｎtuｒe invｅstｍenｔfaｌling due in a yaear 其他流动资产Ｏtｈer cuｒreｎt asset ｓ流动资产合计Totalｃurｒent assｅts 长期投资：Loｎg-tｅｒｍｉｎveｓtmｅｎｔ:其中:长期股权投资Iｎｃluｄing lｏng term eqｕity inveｓtmｅｎｔ长期债权投资Ｌｏｎg ｔｅrm sｅｃｕｒｉｔｉeｓinvestmｅnt＊合并价差Ｉｎcorporaｔingｐriｃe dｉｆfｅreｎｃe 长期投资合计Toｔal long—ｔerm inveｓtmｅnt 固定资产原价Fixed ａssetｓ－ｃｏst 减：累计折旧Ｌｅsｓ:Accｕmｕlaｔed Dpreciａtｉon固定资产净值Fiｘed assets—nｅt vaｌue减:固定资产减值准备Lｅss：Imｐairmeｎt ｏf fixeｄａssｅtｓ固定资产净额Ｎｅt ｖalue of fixed asseｔs 固定资产清理Dispｏsal oｆfｉxeｄassets 工程物资Project material 在建工程Ｃonstructiｏn ｉｎＰroｇress 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 usｅｒigｈts 递延资产（长期待摊费用)Dｅfeｒred assetｓ其中:固定资产修理Includ ｉnｇ: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 approｖeｄreservinｇmａterials 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Ｎoteｓpａyablｅ应付帐款Aｃcounts payａb1ｅ预收帐款Ａdｖanｃes fｒｏm cｕｓｔomers 应付工资Acｃｒｕeｄｐaｙrｏ１ｌ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Oｔheｒpaｙabl ｅto goｖeｒnｍent 其他应付款Ｏther credｉtｏrs 预提费用Pｒｏviｓion fｏr eｘpense ｓ预计负债Accrued lｉabilitｉes一年内到期的长期负债Long term lｉａbiｌiｔies ｄueｗithin 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 lonｇteｒｍlｉabilities 递延税款贷项Deferreｄtaxａｔion credit 负债合计Ｔoｔal lｉabilｉｔies＊少数股东权益Minorityｉｎterｅstｓ实收资本(股本) SuｂｓcｒibeｄCａpitaｌ国家资本Ｎational caｐitaｌ集体资本Coｌlectiveｃapital 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Fo ｒeign busineｓsmen"sｃａpitａl 资本公积Ｃaｐitａlｓurｐluｓ盈余公积sｕrpluｓreseｒve 其中:法定盈余公积Inｃluding：stａtuｔorｙsurplus reserｖe公益金ｐublicwelfaｒe ｆｕnｄ补充流动资本Supplermｅｎtary ｃurrenｔcａpｉtaｌﻫ＊未确认的投资损失(以“—”号填列) Uｎaｆfirｍｅd invｅstｍent losｓ未分配利润Retaineｄｅarnings 外币报表折算差额Convｅrted diffｅrｅｎcｅin Forｅign Curｒency Staｔemeｎts所有者权益合计Toｔaｌshareholder”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 oｆp ｒoｄｕctｓ其中：出口产品销售收入Including：Exportｓales 减：销售折扣与折让Le ｓｓ：Ｓalesｄisｃount ａｎd ａlｌowａｎces 产品销售净额Net ｓalesｏf products 减:产品销售税金Leｓs:Saleｓｔax产品销售成本Ｃoｓｔof saｌes 其中：出口产品销售成本Iｎcluding：Cosｔoｆexｐort saｌｅs产品销售毛利Grosｓprｏfiｔｏn sales 减:销售费用Ｌess：Sellinｇｅｘpenses 管理费用Geｎeral anｄａｄｍｉnistrativｅexpｅｎseｓ财务费用Fｉnaｎcial expeｎｓes其中:利息支出(减利息收入) In ｃludiｎg：Interest expｅｎses (minｕsinterest iｈｃoｍe) 汇兑损失(减汇兑收益)Exｃhａｎge losses（minuｓeｘｃhａnge 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Operaｔｉnｇprofit 加：投资收益Adｄ：Incoｍｅｏn iｎｖesｔmｅnt 加：营业外收入Ａdd:Noｎ—operatｉnｇｉncome减:营业外支出Less:Ｎon—oｐeｒatinｇexpeｎses 加:以前年度损益调整Ａdd：adjuｓtmenｔoｆloｓｓand gaｉn foｒprevｉous yｅarｓ利润总额Tｏtaｌpｒｏfit 减:所得税L ｅsｓ：Income taｘ净利润Nｅt profit ＝=======＝＝=＝＝==============＝=＝=========＝＝====＝======＝＝=＝=＝====＝===现金流量表Cash Ｆlows Ｓtatement ﻫPrepａred ｂｙ:Ｐｅriod:Unit: ﻫＩtemｓ1。
财务报表大全(中英文对照版)
LINENO
YEAR
YEAR
LIABLITIES AND OWNER'EQUITY
行次及所 LINE NO
年初数所有者 AT BEG OF YEAR
流动资产
CURRENT ASSETS EQUI
流动负债:
CURRENT LIABILITIES
现金
Cash on handIT
1
短期借款
Short term loansS
42
银行存款
Cash in bankloan
2
应付票据
Notes payableansS
43
有价债券
Marketable securities
4
应收票据
Notes receivableetie
5
应收帐款
Accounts receivablees
公司年度财务报告(中英文对照)模板
公司年度财务报告（中英文对照）模板公司年度财务报告（中英文对照）Financial Report for the Company's Annual Year摘要/Abstract：本文旨在向股东和相关利益相关者汇报公司在过去一年内的财务状况和业绩。
通过中英文对照的方式，希望能够确保全球股东和利益相关者都能够方便地了解公司的运营情况。
1. 公司概况/Company Overview公司概况部分介绍了公司的背景信息，包括成立日期、注册地址、主要业务范围等。
2. 目标和战略/Objectives and Strategies在此部分，我们详细描述了公司在过去一年内所设定的目标和战略。
这包括财务目标、市场份额目标和企业社会责任目标等。
3. 财务状况/Financial Condition本节提供了公司财务状况的详细分析。
包括总资产、负债、所有者权益、营业收入、成本及费用等方面的数据，并附有相应的图表和趋势分析。
4. 盈利能力/Profitability此部分介绍了公司过去一年的盈利能力。
主要包括净利润、毛利润率、净利润率等财务指标的分析，并对比行业平均水平。
5. 偿债能力/Solvency偿债能力部分揭示了公司的偿债能力情况。
重点关注资产负债表中的长期负债、流动比率和速动比率等。
6. 资金流量/Funds Flow资金流量报告了公司在过去一年内的资金收入和支出情况，以及现金流量表的详细分析和解读。
7. 风险管理/Risk Management在本节中，我们介绍了公司所采取的风险管理措施，以确保公司财务稳定并降低各项风险。
8. 附注/Notes附注部分提供了与上述财务报表及相关指标解释有关的详细说明。
此部分还包括对特定会计政策和会计估计的解释。
结论/Conclusion：通过本次公司年度财务报告，我们为股东和利益相关者提供了全面而准确的财务信息。
我们对过去一年的业绩感到自豪，并承诺在未来继续追求卓越，为股东创造更大的价值。
财务报表中英对照(1)
Other current liabilities
非流动资产：
Non-current assets:
流动负债合计
Current liabilities total
可供出售金融资产
Financial ascets hold to salec
非流动负债：
Non-current liabilities:
Equity:
开发支出
Development
实收资本（或股本）
Paid-in capital
商誉
Goodwill
资本公积
Capital surplus
长期待摊费用
Long-term deferred ascets
戒：库存股
Lesc: Storing stockc
递延所得税资产
Deferred income tax ascets
2.盈余公积转増资本（或股本）
Suipluo Resenxs Converted to Capital (or Stock)
3.盈余公积弥补亏损
Suipluo Resenxs Make Up Losses
4.其他
Other二
四、本年年末余额
IV・Closing Balance of Thk Year
处里固定资产、无形资产和其他长 期资产收回的现金净額
Net cash received from disposal of fixed assets, intangible asscts&othcr long-term assets
处里子公司及其他营业单位收到的 现金净额
Cash received from disposal of subsidiaries or other associations
财务报表中英文对照
财务报表中英文对照1.资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中:原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets流动资产合计Total current assets长期投资:Long-term investment:其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减:累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减:固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产(长期待摊费用)Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payroll应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities*少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital*未确认的投资损失(以“-”号填列)Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities&Equity2.利润表NCOME STATEMENT项目ITEMS产品销售收入Sales of products其中:出口产品销售收入Including:Export sales减:销售折扣与折让Less:Sales discount and allowances产品销售净额Net sales of products减:产品销售税金Less:Sales tax产品销售成本Cost of sales其中:出口产品销售成本Including:Cost of export sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中:利息支出(减利息收入) Including:Interest expenses(minusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润Operating profit加:投资收益Add:Income on investment加:营业外收入Add:Non-operating income减:营业外支出Less:Non-operating expenses加:以前年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit减:所得税Less:Income tax净利润Net profit3.现金流量表Cash Flows Statement项目Items1.cash流量从经营活动: 1.Cash Flows from Operating Activities:01 )所收到的现金从销售货物或提供劳务01)Cash received from sales of goods or rendering of services02 )收到的租金02)Rental received增值税销售额收到退款的价值Value added tax on sales received and refunds of value 03 )增值税缴纳03)added tax paid04 )退回的其他税收和征费以外的增值税04)Refund of other taxes and levy other than value added tax07 )其他现金收到有关经营活动07)Other cash received relating to operating activities08 )分,总现金流入量08)Sub-total of cash inflows09 )用现金支付的商品和服务09)Cash paid for goods and services10 )用现金支付经营租赁10)Cash paid for operating leases11 )用现金支付,并代表员工11)Cash paid to and on behalf of employees12 )增值税购货支付12)Value added tax on purchases paid13 )所得税的缴纳13)Income tax paid14 )支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax17 )其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 )分,总的现金流出18)Sub-total of cash outflows19 )净经营活动的现金流量19)Net cash flows from operatingactivities2.cash流向与投资活动: 2.Cash Flows from Investing Activities:20 )所收到的现金收回投资20)Cash received from return of investments21 )所收到的现金从分配股利,利润21)Cash received from distribution of dividends or profits22 )所收到的现金从国债利息收入22)Cash received from bond interest income现金净额收到的处置固定资产,无形资产Net cash received from disposal of fixed assets,intangible23 )资产和其他长期资产23)assets and other long-term assets26 )其他收到的现金与投资活动26)Other cash received relating to investing activities27 )小计的现金流入量27)Sub-total of cash inflows用现金支付购建固定资产,无形资产Cash paid to acquire fixedassets,intangible assets28 )和其他长期资产28)and other long-term assets29 )用现金支付,以获取股权投资29)Cash paid to acquire equity investments30 )用现金支付收购债权投资30)Cash paid to acquire debt investments33 )其他现金支付的有关投资活动33)Other cash paid relating to investing activities34 )分,总的现金流出34)Sub-total of cash outflows35 )的净现金流量,投资活动产生35)Net cash flows from investing activities3.cash流量筹资活动: 3.Cash Flows from Financing Activities:36 )的收益,从发行股票36)Proceeds from issuing shares37 )的收益,由发行债券37)Proceeds from issuing bonds38 )的收益,由借款38)Proceeds from borrowings41 )其他收益有关的融资活动41)Other proceeds relating to financing activities42 ),小计的现金流入量42)Sub-total of cash inflows43 )的现金偿还债务所支付的43)Cash repayments of amounts borrowed44 )现金支付的费用,对任何融资活动44)Cash payments of expenses on any financingactivities45 )支付现金,分配股利或利润45)Cash payments for distribution of dividends or profits46 )以现金支付的利息费用46)Cash payments of interest expenses47 )以现金支付,融资租赁47)Cash payments for finance leases48 )以现金支付,减少注册资本48)Cash payments for reduction of registered capital51 )其他现金收支有关的融资活动51)Other cash payments relating to financing activities52 )分,总的现金流出52)Sub-total of cash outflows53 )的净现金流量从融资活动53)Net cash flows from financing activities4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash增加现金和现金等价物 Increase in Cash and Cash Equivalents补充资料Supplemental Information1.投资活动和筹资活动,不参与 1.Investing and Financing Activities that do not Involve in 现金收款和付款Cash Receipts and Payments56 )偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 )偿还债务的转移投资57)Repayment of debts by the transfer of investments58 )投资在形成固定资产58)Investments in the form of fixed assets59 )偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62 )净利润62)Net profit63 )补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 )固定资产折旧64)Depreciation of fixed assets65 )无形资产摊销65)Amortization of intangible assets损失处置固定资产,无形资产Losses on disposal of fixedassets,intangible assets66 )和其他长期资产(或减:收益)66)and other long-term assets (or deduct:gains)67 )损失固定资产报废67)Losses on scrapping of fixed assets68 )财务费用68)Financial expenses69 )引起的损失由投资管理(或减:收益)69)Losses arising from investments (or deduct:gains)70 )defered税收抵免(或减:借记卡)70)Defered tax credit (or deduct:debit)71 )减少存货(或减:增加)71)Decrease in inventories (ordeduct:increase)72 )减少经营性应收(或减:增加)72)Decrease in operating receivables (or deduct:increase)73 )增加的经营应付账款(或减:减少)73)Increase in operating payables (or deduct:decrease)74 )净支付的增值税(或减:收益净额74)Net payment on value added tax (or deduct:net receipts75 )净经营活动的现金流量75)Net cash flows from operatingactivities增加现金和现金等价物 Increase in Cash and Cash Equivalents76 )的现金,在此期限结束76)cash at the end of the period77 )减:现金期开始77)Less:cash at the beginning of the period78 )加:现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 )减:现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ),净增加现金和现金等价物80)Net increase in cash and cash equivalents。
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其他资产合计ferred
TOTAL OTHER ASSETS
TOTAL INTANGIBLE ASSETS AND OTHER ASSETS 无形资产及其他资产合计ER ASSETSen
项目余额
ITEMS
行次EM LINE NO.
BALANCE AT BEG. OF YEAR
DECREASE THIS YEAR
无形资产:ARAR 场地使用权E ASS
INTANGIBLE ASSETS: Land occupancy right
工业产权及专有技术ncyProprietary technology and patents right 其他无形资产ary te Other intangible assets
年初余额 本年增加 INCREASE THIS YEAR 本年摊销 AMORTIZATION THIS YEAR 本年减少
会外工01表附表4in Cit FROM AJI-01 Sup.4 单：元 AJI MONETARY UNIT:YUAN 年初余额 BALANCE AT END OF YEAR
无形资产合计tangib 其他资产:AL I 开办费SSE
TOTAL INTANGIBLE ASSETS OTHER ASSETS: Organization expenses
筹建其间汇兑损失on expen Exchange loss during start-up period 递延投资损失 loss 其他递延支出 loss Deferred loss on investments Other deferred expenses
BJNC Ltd.
BASF JCIC Neopentylglycol Ltd. 27 Heifei Road.Jilin City 132021. PR CHINA
BJNC
无形资产及其他资产表Road. 无形资产及其他资产表Road.Jilin Road
STATEMENT OF INTANGIBLE ASSETS AND OTHER ASSETS For the year ended DEC.31,1996