沃尔玛-资产负债表(2013)中英文对照

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完整英文版资产负债表、利润表及现金流量表【中英对照】

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 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 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 equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。

沃尔玛-现金流量表(2013)中英文对照版

ConsolidatedStatementsofCashF l owsFiscalYearsEnded January31, (Amountsin millions) 2013 2012 2011Cashflowsfromoperating activities:经营活动产生的现金流量:Consolidatednet income合并净收入Lossfromdiscontinuedoperations,netofincome tax es来自终止经营业务收入（亏损）的除去所得税$17,756—$16,387 $16,99367 (1,034)Incomefromcontinuingoperations营业收益Adjustmentstoreconcileincomefromcontinuingoperationstonet cash将经营活动提供的净收入调整为净现金providedbyoperating ac tivities:经营活动的现金流量Depreciationand amortization折旧及摊销Deferredincome tax es递延所得税Otheroperating ac tivities其他经营活动Changes incertainassetsandliabilities,netofeffectsofacquisitions: 经营性资产和负债（扣除并购的影响）变更Receivables, net应收账款净额Inventories Accounts 存货payable Accrued liabilities应计债务Accrued income tax es应付所得税17,7568,501(133)527(614)(2,759)1,06127198116,454 15,9598,130 7,6411,050 651398 1,087(796) (733)(3,727) (3,205)2,687 2,676(935) (280)994 (153)Netcashprovidedbyoperating ac tivities经营活动产生的净现金流入Cashflowsfrominvesting activities:投资活动产生的现金流量Paymentsforpropertyand equipment固定资产支出Proceedsfromthedisposalofpropertyand equipment 固定资产清理Investmentsandbusinessacquisitions,netofcashacquir ed Otherinvesting投资和企业并购，净现金收购其他投资Ac tivities活动25,591(12,898)532(316)7124,255 23,643(13,510) (12,699)580 489(3,548) (202)(131) 219Netcashusedininvesting ac tivities投资活动产生的现金流量净额Cashflowsfromfinancingactivities:Net筹资活动产生的现金流量changeinshort-termbor r o wings P r oceeds fromissuanceoflong-term发行长期和短期债券现金流入debt Paymentsoflong-term debt收回的长期借款Dividends paid应付利息PurchaseofCompany stock赎回公司股票Otherfinancing ac tivities其他融资活动(12,611)2,754211(1,478)(5,361)(7,600)(498)(16,609) (12,193)3,019 5035,050 11,396(4,584) (4,080)(5,048) (4,437)(6,298) (14,776)(597) (634)Netcashusedinfinancing ac tivities筹资活动产生的现金流量净额Effectofexchangeratesoncashandcash equivalents现金及现金等价物的影响(11,972)223(8,458) (12,028)(33) 66Netincrease(decrease)incashandcash equivalents净增加（减少）的现金和现金等价物Cashandcashequivalentsatbeginningof year年初的现金及现金等值项目1,2316,550(845) (512)7,395 7,907Cashandcashequivalentsatendof year年末的现金及现金等值项目$ 7,781$ 6,550 $ 7,395Supplemental disclosure of cashflow information:现金流量信息补充披露Incometaxes paid支付的所得税Interest paid利息收入$ 7,3042,262$ 5,899 $ 6,9842,346 2,163Seeaccompanying no tes.。

资产负债表,利润表中英文对照大全(绝对好东西)---精品管理资料

中英文对照——资产负债表单词

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 equivalents '100901 外埠存款Other city Cash in bank'100902 银行本票Cashier's cheque'100903 银行汇票Bank draft'100904 信用卡 Credit card'100905 信用证保证金L/C Guarantee deposits'100906 存出投资款Refundable deposits1101 短期投资 Short-term investments'110101 股票 Short-term investments - stock'110102 债券Short-term investments - corporate bonds'110103 基金Short-term investments - corporate funds'110110 其他 Short-term investments - other 1102 短期投资跌价准备Short-term investmentsfalling 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 goods 1232 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 price 1251 委托加工物资Work in process - outsourced 1261 委托代销商品Trust to and sell the goods on a commission basis1271 受托代销商品Commissioned and sell thegoods on a commission basis1281 存货跌价准备Inventory falling price reserves 1291 分期收款发出商品Collect money and send out the goods by stages1301 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 stocks '140101 股票投资Investment on stocks'140102 其他股权投资Other investment on stocks 1402 长期债权投资Long-term investment onbonds'140201 债券投资Investment on bonds'140202 其他债权投资Other investment on bonds 1421 长期投资减值准备Long-term investmentsdepreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备creditor's rights investmentdepreciation reserves1431 委托贷款Entrust loans'143101 本金Principal'143102 利息Interest'143103 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 depreciation 累计折旧（accumulated depreciation）：属于资产类的备抵调整账户，其结构与一般资产账户的结构刚好相反，累计折旧是贷方登记增加，借方登记减少，余额在贷方。

资产负债表中英对照表

在建工程: construction in process
无形资产: intangible assets
场地使用权land occupancy right
工业产权及专有技术industrial property right anf patents
其他无形资产other intangible assets
一年以上的应付款项accounts payable over a year
长期负债合计total long term liabilities
其他负债: other liabilities
筹建期间汇兑收益exchange gains during start-up period
递延投资收益deferred investment gains
已转未完工生产transferred in production cost transforming
一年内到期的长期投资matured long time investments within a year
其他流动资产other current assets
流动资产合计total current assets
减:已归还投less: returned investments
资本公积accumulation of capital
公司拨入资金funds from head office
储备基金reserve funds
企业发展基enterprise expansion funds
利润归还投资investment returned with profit
本年利润current profit
未分配利润undistributed profit
货币换算差额currency translation difference

资产负债表中英文对照

中英文资产负债表资产ASSETS流动资产： CURRENT ASSETS：现金 Cash on hand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预付帐款 Advances to suppliers其他应收款Other receivables待摊费用 Deferred and prepaid expenses存货 Inventories减：存货变现损失准备 Less：Provision for loss on realization of inventories 一年内到期的长期投资 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长期投资 Long-term investments一年以上的应收款项 Receivables collectable after one year固定资产： FIXED ASSETS：固定资产原价 Fixed assets-cost减：累计折旧 Less：Accumulated depreciationcost固定资产净值 Fixed assets-net value固定资产清理 Disposal of fixed assets在建工程： CONSTRUCTION IN PROGRESS在建工程 Construction in progress无形资产： INTANGIBLE ASSETS：场地使用权Land occupancy righ工业产权及专有技术 Industary property rights and proprietary technology 其它无形资产 Other intangible assets无形资产合计Total intangibles assets：其它资产： OTHER ASSETS：开办费 Organization expenses筹建期间汇兑损失Exchange loss during start-up period递延投资损失 Deferred loss on investm递延税款借项 Deferred taxes debi其它递延支出 Other deferred expense待转销汇兑损失 Unamortized cxehangs loss负债及所有者权益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应付工资 Accrued payroll应交税金 T axes payable应付股利 Dividends payable预收货款 Advances from customers其它应付款Other payables预提费用 Accrued expense职工奖励及福利基金 Staff and worker's bonus and welfare fund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应付公司债 Dividends payable应付公司债溢价（折价）Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year长期负债合计 Total long-term liabilities其他负债： OTHER LIABILITIES筹建期间汇兑收益 Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项Deferred tax credits其他递延贷项Other deferred credits待转销汇兑收益 Unamortized exchange gain其他负债合计 Total other liabilities负债合计Total liabilities负债+权益=资产资产-负债=权益所有者权益（应有的）： OWNER'S EQUITY资本总额Registered capital (货币名称及金额currency and amount___)实收资本Paid-in capital (非人民币资本期末金额amount of non-RMB currency at end of period___)其中：中方投资Chinese investments(非人民币资本期末金额amount of non-RMB currency at end of period___) 外方投资Foreign investments(非人民币资本期末金额amount of non-RMB currency at end of period___) 减：已归还投资 Less：Investments returned资本公积 Capital surplus储备基金 Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profit capitalised on return of investments本年利润 Current year net income未分配利润Undistributed profit所有者权益总计 Total owner's equity负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY。

资产负债表中英文、中韩文对照

负债表：1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1185 应收退税款income tax refund receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market 125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1291 递延所得税资产deferred income tax assets1292 递延兑换损失deferred foreign exchange losses1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life 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 increments 1429 累积折旧-土地改良物accumulated depreciation - land improvements 143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets152 租赁权益改良leasehold improvements1521 租赁权益改良leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation 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 others 186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable2137 应付票据-关系人notes payable - related parties2138 其它应付票据other notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors 2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion 2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable 232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental taxpay-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损益表：项目ITEMS产品销售收入Sales其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discounts and allowances产品销售净额Net sales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减：销售费用Less：Selling expense管理费用General and administrative expense财务费用Financial expense其中：利息支出(减利息收入) Including：Interest expense ( less interest income ) 汇兑损失(减汇兑收益) Exchange loss ( less exchange gain )产品销售利润Income from main operation加：其他业务利润Add：Income from other operations营业利润Operating income加：投资收益Add：Investment income营业外收入Non-operating income减：营业外支出Less：Non-operating expense加：以前年度损益调整Add：Adjustment to prior year\'s income and expense 利润总额Income before tax减：所得税Less：Income tax净利润 NET INCOME납세고지서== 纳税通知单가산금체납금==滞纳金보복관세== 对抗关税报复关税분할납부== 分期付款자산조정==资产重组외자유치==引入外资은행예금==银行存款자기앞수표와유사== 银行本票(은행어음)환어음== 银行汇票신용장개설보증금==信用证保证金단기투자자산==短期投资단기투자자산평가충당금==短期投资跌价准备어음과수표==应收票据미수배당금== 应收股利미수이자== 应收利息매출채권==应收账款기타채권==其他应收款대손충당금==坏账准备선급금==预付账款정부보조금등의미수금== 应收补贴款매입==物资采购내구성소모품==低值易销品재료비차이== 材料成本差异반제품==自制半成品상품과제품==库存商品결산시판매가와매입가와의차이==商品进销差价위탁가공한재료의실제원가== 委托加工物资위탁판매상품==委托代销商品수탁판매상품==受托代销商品재고자산평가충당금==存货跌价准备할부판매상품==分期收款发出商品선급비용==待摊费用장기지분투자==长期股权投资투자주식== 股票投资장기채권투자==长期债权投资투자채권==债权投资투자자산평가충당금==长期投资减值准备원금==本金평가충당금== 减值准备고정자산== 固定资产감가상각누계액==累计折旧고정자산평가충당금==固定资产减值准备건설또는생산준비기간중의구입물품== 工程物资대형설비선급금==预付大型设备款건설가계정==在建工程건설가계정평가충당금==在建工程减值准备고정자산매각시설정하는임시계정== 固定资产清理단기차입금===短期借款지급어음== 应付票据외상매입금==应付帐款수탁상품의매출미지급금==代销商品款미지급급여== 应付工资미지급복리비==应付福利费미지급배당금==应付股利미지급세금== 应缴税金기타미지급금==其他应交款기타미지급부채==其他应付款미지급비용==预提费用장기차입금== 长期借款회사채==应付债券액면발행==债券面值할증발행==债券益加할인발행==债券折价납입자본== 实收资本（股本）투자환급액== 已归还投资자본잉여금== 资本公积비현금자산수증이익== 接受损益非现金资产准备현금수증이익==接受现金损赠외화환산차== 外币资本折算差额이익잉여금== 盈余公积법정적립금== 法定盈余公积임의적립금== 任意盈余公积法定公益金준비금=储备基金企业发展基金이윤으로투자액을환급== 利润归还投资당기순이익==本年利润이윤분배및이윤분배후의잔액== 利润分配우선주배당금== 应负优先股利제조원가==生产成本직접제조원가==基本生产成本간접제조원가==补助生产成本매출원가==主营业务成本자금조달관련비용==财务费用전기손익수정==以前年度损益调整기대이익== 预期利益부가세==增值税자산부채표==资产负债表1. 현금／现金2. 외상매출금／应收帐款3. 선급금／预付帐款4. 미수금／其他应收款5. 미처분비용,선급비용／待摊费用6. 재고자산／存货7. 상품과제품／库存商品8. 완제품／产成品9. 제조원가／生产成本10. 원부자재／原材料11. 부산물,내구성소모품,비품／低值易耗品12. 반성품／半成品13. 유동자산／流动资产14.고정자산／固定资产15. 고정자산원가／固定资产原价16. 감가상각누계액／累计折旧17. 건설가계정／在建工程18. 무형자산／无形资产19. 장기투자／长期投资20.이연자산/递延资产21. 창업비／开办费22. 이연세금／递延税款23.외상매입금／应付帐款24. 미지급금／其他应付款25. 미지급급여／应付工资26.기타예수금／其他应交款27. 예수금／应交税金28. 선수금／预收帐款29. 부채／负债30. 자본／资本31. 자본금／资本金32. 자본공적／资本公积33.당년이익／本年利润34. 미처분이익잉여금／未分配利润35. 자본합계／所有者权益손익계산서／利润表36. 매출액／主营业务收入37. 매출원가／主营业务成本38.매출총이익／主营业务利润39. 판매비／营业费用40. 관리비／管理费用41.재무비／财务费用42. 영업이익／营业利润43. 영업외수입／营业外收入44.영업외지출／营业外支出45. 이익총액／利润总额46. 소득세／所得税47.처분전이익잉여금／可供分配的利润48. 차기이울이익잉여금／未分配利润세금류／税金49. 납세고지서／纳税通知50. 가산금,체납금／滞纳金51. 세수／税收52. 징수／征收53. 과세소득／课税所得54. 세금보완／补缴税金55.조세징수／税收征收56. 세금추징／追缴税金57. 벌금을부과／赋课税金58.자진신고／自觉申报59. 인지세／印花税60. 분할납부／分期付款、기타／其他61. 자산조정／资产重组62. 입금／资金到位63. 비밀유지의무／保密义务64.외자유치／引入外资65. 환어음／银行汇票66. 신용카드／信用卡67.신용장개설보증금／信用证保证金68. 단기투자자산／短期投资69. 주식／股票70. 채권／债券71. 기금／基金72. 단기투자자산평가충당금／短期投资跌价准备73. 어음과수표／应收票据74. 미수배당금／应收股利75. 미수이자／应收利贳76.대손충당금／坏帐准备77. 정부보조금등의미수금／应收补贴款78. 매입／物资采构79. 재료비차이／材料成本差异80. 반제품／自制半成品81. 결산시판매가와매입가와의차이／商品进销差价82. 위탁가공한재료의실제원가／委托加工物资83. 위탁판매상품／委托代销商品84. 수탁판매상품／受托代销商品85. 재고자산평가충당금／存货减値准备86. 할부판매상품／分期收款发出商品87.장기지분투자／长期股权投资88. 주식투자／股票投资89.장기채권투자／长期债权投资90. 채권투자／债权投资91.자산투자평가충당금／长期投资减値准备92. 금융기관을통하여타기업에대출／委托贷款93. 원금／本金94. 이자／利贳95. 평가충당금／减値准备96.고정자산평가충당금／固定资产减値准备97. 건설또는생산준비기간중의구입물품／工程物资98. 대형설비선급금／预付大型设备款99.건설가계정평가충당금／在建工程减値准备100. 단기차입금／短期借款101.고정자산매각시설정하는임시계정／固定资产淸理102. 지급어음／应付票据103.세미나／报告会,讨论会104. 재무제표／财务报表105. 차변／借方106.대변／贷方107.총비용／总费用108.제조원가／制造费用109. 급료／工资110.노무비／劳务费111. 상기업／商业112. 제조기업／工业113. 부채／负债114.총계정원장／总帐115. 거래／往来116. 뺄셈／减117. 증빙자료／原始凭证118.괘선／分线119. 콤마／,（반점）120. 자산／资产121. 분개／分类122. 덧셈／加123. 분개장／分类帐124.전표／凭证125. 숫자／数字126. 정관/ 章程127.입출국관리부처／出入境管理局128. 대체수표／转帐支票129. 경상구좌／结算户。

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BaｌancｅSheet 资产负债表IＴEＭ项目Ｃａsh 货币资金ﻫSｈｏｒｔteｒm ｉnvesｔmeｎｔｓ短期投资Noｔes ｒeceiｖaｂｌｅ应收票据ﻫDiｖｉdenｄrecｅivablｅ应收股利ﻫIｎtereｓｔreceivable应收利息ﻫAccounts receivａble 应收帐款ﻫOther reｃeｉvables 其他应收款Accounts prｅpaid预付帐款ﻫFuture guarantee期货保证金ﻫＡｌlowaｎcｅreceｉvａble 应收补贴款Exｐort drawback rｅcｅｉvａbｌe应收出口退税Iｎveｎｔoriｅs存货ﻫＩncluding: Ｒaw mａterials其中:原材料ﻫＦinishｅdｇｏods 产成品（库存商品）ﻫPrepaid anｄdeｆerred expen ｓｅs 待摊费用ﻫUｎsettled G/L on cｕrreｎｔassets 待处理流动资产净损失Ｌoｎg-terｍｄｅｂeｎtｕrｅinvestｍent falling due ｉnａyｅar 一年内到期的长期债权投资ﻫOthｅｒcurrent asｓeｔs其他流动资产Tｏｔal current assｅtｓ流动资产合计Loｎg—termｉnvｅsｔmeｎt：长期投资：ﻫIｎclｕdinｇlｏng term e ｑｕｉty inｖeｓｔment其中:长期股权投资ﻫＬoｎg teｒｍsecuｒities invｅstｍenｔ长期债权投资Iｎcorporａtｉｎg pｒice diffeｒｅnce*合并价差ﻫＴｏtaｌｌong－ｔerm investmenｔ长期投资合计Fixed assetｓ—cosｔ固定资产原价ﻫLｅｓs: Accumulａｔed Ｄeｐrｅcｉａtiｏn减：累计折旧Fｉxeｄaｓsets—ｎet vａluｅ固定资产净值Leｓｓ：Iｍpａirmｅnt of fixed asｓｅts 减:固定资产减值准备ﻫNet vａlue of fiｘed asseｔs固定资产净额ﻫDｉsｐｏsaｌof fｉxed assets 固定资产清理ﻫＰroｊｅct ｍａteｒiａl 工程物资Conｓｔructiｏn in Prｏgreｓs在建工程Uｎseｔtled Ｇ/Lｏn fixeｄasseｔs 待处理固定资产净损失Totaｌtanｇibｌe assｅts固定资产合计ﻫIｎｔａngibｌe assｅtｓ无形资产ﻫInｃluding ａｎd use ｒights其中:土地使用权ﻫDeferｒeｄassets递延资产(长期待摊费用)ﻫInclｕｄｉｎg: Ｆixed asseｔｓrｅｐai ｒ其中：固定资产修理Imｐrovｅment ｅxpeｎditｕrｅof fixeｄａssetｓ固定资产改良支出ﻫOthｅr ｌoｎg term asｓets 其他长期资产ﻫAmｏng it: Speciaｌl ｙapｐroved reseｒviｎｇmaｔeｒiａｌs 其中:特准储备物资Ｔotal iｎtaｎgibleａsｓetｓａnd ｏther assets 无形及其他资产合计ﻫDefｅrred aｓsets debｉtｓ递延税款借项ﻫTｏｔal Assets 资产总计Bａｌａnce Ｓheeｔ资产负债表(续表）IＴEM项目Sｈｏrt—ｔerm lｏans短期借款Notｅｓpａyaｂle 应付票款ﻫＡcｃounts payab1e 应付帐款Adｖancｅs fｒomｃｕｓtｏmｅｒｓ预收帐款Aｃcruｅｄwａgeｓ应付工资ﻫWelfare paｙable应付福利费ﻫProfｉts payａble应付利润(股利)Tａｘeｓpａｙａblｅ应交税金Ｏｔher payａble to goｖerｎment其他应交款Oｔheｒcrediｔoｒs 其他应付款ﻫＰrovisｉｏnｆｏr eｘpensｅｓ预提费用Aｃcrｕｅd liabiｌiｔies预计负债ﻫＬｏng ｔerｍliabiliｔies duｅw ｉｔｈin onｅyear 一年内到期的长期负债Otｈer ｃurrent liａbｉlitｉes 其他流动负债Toｔaｌｃuｒrenｔliaｂiｌitieｓ流动负债合计ﻫLoｎg-ｔｅｒm loans ｐayable长期借款Ｂondｓpayabｌｅ应付债券ﻫｌoｎg—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: Sｐecｉaｌｒｅsｅｒve fｕnｄ其中:特准储备资金Ｔotaｌｌonｇtｅrm liabiｌities 长期负债合计ﻫDefｅrrｅd tａｘation ｃrｅdit 递延税款贷项Totaｌliabilｉｔies 负债合计ﻫＭinorｉｔy intｅresｔｓ＊少数股东权益ﻫSｕbscriｂed Capital 实收资本(股本) ﻫNaｔionａl cａpｉｔal 国家资本ﻫCｏllｅｃtiｖｅcaｐｉtal 集体资本Legal persｏn’ｓ/ entity capｉtａl法人资本ﻫＩnclｕｄing: State—owned legal persｏn＇ｓcaｐitａl其中：国有法人资本Collecｔｉvｅleｇal persｏn’ｓcａpiｔaｌ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ﻫpu ｂlic 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Coｎvertｅｄdiffereｎce ｉn ForeiｇｎCurreｎcy Ｓtatｅmｅｎts 外币报表折算差额Ｔotａl share holder’ｓeqｕity 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ﻫIｎｃludiｎg:Expoｒｔｓａleｓ其中：出口产品销售收入Ｌｅｓｓ：Sａles discｏunｔand alloｗanceｓ减:销售折扣与折让Net sａles of producｔs 产品销售净额ﻫLess:Ｓaｌｅs tax 减:产品销售税金Cosｔof saｌｅs产品销售成本ﻫIncludｉng：Cｏｓt of eｘpｏｒｔsales其中:出口产品销售成本ﻫＧroｓs prｏfｉt on saｌes产品销售毛利ﻫＬeｓs:Sｅlling expenses 减：销售费用Geｎeral aｎｄadministrativｅexpeｎseｓ管理费用Fｉnancial eｘpｅnｓeｓ财务费用Includiｎg:Inｔeresｔｅｘpeｎｓeｓ(minus interesｔｉｎcome）其中：利息支出(减利息收入) ﻫExchaｎｇe losses（minuｓｅｘｃｈanｇeｇainｓ）汇兑损失(减汇兑收益)ﻫPｒoｆiｔoｎsaｌeｓ产品销售利润Add:profit fｒom oｔher operations加：其他业务利润ﻫOｐｅｒaｔing profit营业利润Add:Incoｍeｏn invｅstmenｔ加:投资收益Ａｄｄ：Nｏn—ｏperating ｉncome 加：营业外收入ﻫLesｓ：Non-ｏpeｒatｉng ｅxpeｎｓｅs 减:营业外支出Adｄ:aｄjustｍeｎt of lｏss ａnｄgain for pｒevious ｙｅａｒｓ加：以前年度损益调整Totaｌprofiｔ利润总额Leｓｓ:Ｉncoｍｅtax 减:所得税ﻫNet pｒofiｔ净利润CａsｈFlows Sｔatemｅnt现金流量表Preｐａｒed by：Ｐeｒiod: Unit：拟制人：时间：单位：Iteｍs 项目１．ＣａsｈFｌows fromＯｐeｒaｔing Aｃtivｉｔiｅｓ:ｃash流量从经01)Caｓｈreceived ｆrom sａlｅs of goｏｄｓor reｎdeｒing营活动：ﻫｏf sｅrvｉcｅｓ所收到的现金从销售货物或提供劳务0２)Ｒentalｒecｅived收到的租金Vａluｅaddｅd tax on sales ｒeceived ａnd rｅｆｕnds oｆvaｌｕe增值税销售额收到退款的价值０3)ａｄdeｄtaxｐaid增值税缴纳０4)Ｒefuｎｄoｆothｅr taxes andｌevy othｅｒｔhan valｕｅaｄ07)Oｔheｒcasｈｒｅｃeｉveｄded tax退回的其他税收和征费以外的增值税ﻫrelatｉng tｏopeｒating actｉvitiｅｓ其他现金收到有关经营活动ﻫ０8）Sub—totａl oｆcａｓh inflows分，总现金流入量09)Casｈpaiｄfｏrｇooｄｓａnd seｒvｉces 用现金支付的商品和服务ﻫ10)Casｈpaid forｏpeｒating leaｓｅｓ用现金支付经营租赁１1)Cash paid to and ｏｎｂｅhａlf oｆｅmployｅeｓ用现金支付，并12）Vaｌｕe addedｔaｘｏｎpurchasｅs paiｄ增值税购货支代表员工ﻫ付13）Ｉncoｍｅｔaｘpａiｄ所得税的缴纳14)Tａｘes paiｄotheｒthａｎvaｌue aｄdｅｄtax and iｎcome taｘ支付的税款以外的增值税和所得税ﻫ17)Otｈer ｃaｓh ｐaiｄrｅlating ｔｏｏpｅｒating acｔivities其他现金支付有关的经营活动ﻫ18）Suｂ—tｏtａl of ca ｓh ouｔｆlows分，总的现金流出１9）Neｔcash fｌows froｍｏperａting activities净经营活动的现金流量2.Caｓh Fｌows from ＩnｖestｉnｇActｉvitｉes: 所收到的现金收回投资ﻫ２0)Cａsh rｅceｉved ｆｒom return of ｉnvesｔmｅnts 所收到的现金从分配股利，利润ﻫ21)Caｓh rｅcｅｉｖed fｒom dｉsｔrｉbｕtｉon of dｉｖiｄends oｒprofits所收到的现金从国债利息收入２2)Cash reｃeived from bonｄinterest ｉncoｍe 现金净额收到的处置固定资产,无形资产Net casｈｒecｅived from dｉsposal of ｆixed aｓｓｅts, intangｉｂｌe cash流向与投资活动23）ａssetｓand oｔher lonｇ—ｔerm aｓｓets资产和其他长期资产ﻫ26)Otｈeｒcａｓｈrｅｃeiｖeｄreｌatiｎg to inｖestｉnｇaｃtivities其27)Sｕｂ-ｔotal of cash inflｏｗs小计的现金流入量他收到的现金与投资活动ﻫCash paｉd to acqｕirｅfixed aｓｓets, intangiｂle aｓseｔs用现金支付购建固定资产,无形资产ﻫ2８）and otheｒloｎg－tｅrm aｓseｔｓ和其他长期资产29）Cash paiｄto ａcquire equiｔy inｖｅstｍｅｎts用现金支付,以获取股权投资３0）Ｃash paｉｄｔｏacqｕiｒe dｅｂｔinveｓｔments 用现金支付收购债权投资ﻫ３３)Othｅr cashｐaid reｌatｉnｇｔo inveｓtｉng aｃtｉvities 其他现金支付的有关投资活动35)Nｅｔ３４)Sub—totａlｏｆcａsh outflｏｗｓ分,总的现金流出ﻫｃａsh flowｓfroｍinvｅstiｎｇactivities投资活动产生的净现金流量,3。

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ConsolidatedBalance Sheets
AsofJanuary31, (Amountsin millions) 2013 2012 ASSETS资产
Current assets:流动资产：
Cashandcashequivalents现金及现金等价物
Receivables, net I n v entories应收账款，净存货Prepaidexpensesand other预付账款及其他$ 7,781
6,768
43,803
1,588
$ 6,550
5,937
40,714
1,774
Totalcurrentassets流动资产总额Propertyand equipment:固定资产：
Propertyand equipment固定资产
Lessaccumulated depreciation减：累计折旧
59,940
165,825
(51,896
)
54,975
155,002
(45,399)
Propertyandequipment,net固定资产净值Propertyundercapital leases: 融资租赁资产：Propertyundercapital leases Less资产减值准备
accumulatedamortization累计摊销113,929
5,899
(3,147)
109,603
5,936
(3,215)
Propertyundercapitalleases,net融资租赁资产净值Goodwill商誉
Otherassets anddeferred charges其他资产和递延费用
2,752
20,497
5,987
2,721
20,651
5,456
Total assets资产总额$203,105$193,406 LIABILITIES AND EQUITY负债和所有者权益
Current liabilities:流动负债：
Short-termbor r owings 短期借款
Accounts payable Accrued应付账款
liabilities Accruedincome tax es应付所得税/递延所得税负债
Long-termdebtduewithin one year一年内到期长期负债
Obligationsundercapital leasesduewithinone year一年内到期的租赁负债$ 6,805
38,080
18,808
2,211
5,587
327
$ 4,047
36,608
18,180
1,164
1,975
326
Totalcurrentliabilities流动负债总额
Long-term debt长期借款
Long-termobligationsundercapital leases 融资租赁长期负债Deferredincometaxesand other递延所得税Redeemablenoncontrolling interest可赎回非控制性权益Commitmentsand contingencies承付款项与或有负债
Equit y:股票：
Common stock普通股
Capitalinexcessofpar value股本溢价
Retained earnings留存收益
Accumulatedothercomprehensiveincome(loss)累积其它综合（亏损）收益71,818
38,394
3,023
7,613
519
332
3,620
72,978
(587)
62,300
44,070
3,009
7,862
404
342
3,692
68,691
(1,410)
TotalWalmart shareholders’equit y沃尔玛总股东权益Nonredeemablenoncontrolling interest非控制性权益76,343
5,395
71,315
4,446
Total equit y总权益81,73875,761 Totalliabilitiesand equity负债和权益总额$203,105$193,406 Seeaccompanying no tes.。