(完整)财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等),推荐文档
财务报表各项目英文词条
完整英文版资产负债表、利润表及现金流量表资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Accounts receivable其他应收款Other receivables预付账款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including: Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less: Accumulated Depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less: Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including: Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it: Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付账款Accounts payab1e预收账款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including: Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person’s capital其中:国有法人资本Including: State-owned legal person’s capital集体法人资本Collective legal person’s capital个人资本Personal capital外商资本Foreign businessmen’s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including: statutory surplus reserve公益金public welfare fund补充流动资本Supplementary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder’s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minus interest income) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：Profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：Adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01) Cash received from sales of goods or rendering of services02) Rental receivedValue added tax on sales received and refunds of value03) added tax paid04) Refund of other taxes and levy other than value added tax07) Other cash received relating to operating activities08) Sub-total of cash inflows09) Cash paid for goods and services10) Cash paid for operating leases11) Cash paid to and on behalf of employees12) Value added tax on purchases paid13) Income tax paid14) Taxes paid other than value added tax and income tax17) Other cash paid relating to operating activities18) Sub-total of cash outflows19) Net cash flows from operating activities2.Cash Flows from Investing Activities:20) Cash received from return of investments21) Cash received from distribution of dividends or profits22) Cash received from bond interest incomeNet cash received from disposal of fixed assets, intangible 23) Assets and other long-term assets26) Other cash received relating to investing activities27) Sub-total of cash inflowsCash paid to acquire fixed assets, intangible assets28) And other long-term assets29) Cash paid to acquire equity investments30) Cash paid to acquire debt investments33) Other cash paid relating to investing activities34) Sub-total of cash outflows35) Net cash flows from investing activities3.Cash Flows from Financing Activities:36) Proceeds from issuing shares37) Proceeds from issuing bonds38) Proceeds from borrowings41) Other proceeds relating to financing activities42) Sub-total of cash inflows43) Cash repayments of amounts borrowed44) Cash payments of expenses on any financing activities45) Cash payments for distribution of dividends or profits46) Cash payments of interest expenses47) Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalentsa payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after-tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset-backed financing 资产支持型融资asset-based lessor 立足于资产的出租人asset-oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium-term financing 固定利率中期融资可得到的程度available-for-sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed-up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option廉价续租任择权basic earnings per share每股基本收益basic rent基本租金（各期应付的租金）beneficiaries受益人big-ticket items大额项目bill and collect开票和收款binding agreement有约束力的协议blind vendor discount卖主暗扣bluebook蓝皮书（美国二手市场设备价格手册）book income账面收入book loses账面亏损borrower借款人BPO(bargain purchase option)廉价购买任择权bridge facility桥式融通bridge桥梁broker fee经纪人费brokers经纪人build-to-suit leases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition业务收购business and occupation tax营业及开业许可税business generation业务开发business trust商业信托by(e)-laws细则byte字节一、资产类Assets流动资产Current assets货币资金Cash and cash equivalents1001 现金Cash1002 银行存款Cash in bank1009 其他货币资金Other cash and cash equivalents100901 外埠存款Other city Cash in bank100902 银行本票Cashier''s cheque100903 银行汇票Bank draft100904 信用卡Credit card100905 信用证保证金L/C Guarantee deposits100906 存出投资款Refundable deposits1101 短期投资Short-term investments110101 股票Short-term investments - stock110102 债券Short-term investments - corporate bonds110103 基金Short-term investments - corporate funds110110 其他Short-term investments - other1102 短期投资跌价准备Short-term investments falling price reserves 应收款Account receivable1111 应收票据Note receivable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance1121 应收股利Dividend receivable1122 应收利息Interest receivable1131 应收账款Account receivable1133 其他应收款Other notes receivable1141 坏账准备Bad debt reserves1151 预付账款Advance money1161 应收补贴款Cover deficit by state subsidies of receivable库存资产Inventories1201 物资采购Supplies purchasing1211 原材料Raw materials1221 包装物Wrappage1231 低值易耗品Low-value consumption goods1232 材料成本差异Materials cost variance1241 自制半成品Semi-Finished goods1243 库存商品Finished goods1244 商品进销差价Differences between purchasing and selling price1251 委托加工物资Work in process - outsourced1261 委托代销商品Trust to and sell the goods on a commission basis 1271 受托代销商品Commissioned and sell the goods on a commission basis1281 存货跌价准备Inventory falling price reserves1291 分期收款发出商品Collect money and send out the goods by stages 1301 待摊费用Deferred and prepaid expenses长期投资Long-term investment1401 长期股权投资Long-term investment on stocks140101 股票投资Investment on stocks140102 其他股权投资Other investment on stocks1402 长期债权投资Long-term investment on bonds140201 债券投资Investment on bonds140202 其他债权投资Other investment on bonds1421 长期投资减值准备Long-term investments depreciation reserves股权投资减值准备Stock rights investment depreciation reserves债权投资减值准备Bcreditor''s rights investment depreciation reserves1431 委托贷款Entrust loans143101 本金Principal143102 利息Interest143103 减值准备Depreciation reserves1501 固定资产Fixed assets房屋Building建筑物Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement1502 累计折旧Accumulated depreciation1505 固定资产减值准备Fixed assets depreciation reserves房屋、建筑物减值准备Building/structure depreciation reserves机器设备减值准备Machinery equipment depreciation reserves1601 工程物资Project goods and material160101 专用材料Special-purpose material160102 专用设备Special-purpose equipment160103 预付大型设备款Prepayments for equipment160104 为生产准备的工具及器具Preparative instruments and implement for fabricate1603 在建工程Construction-in-process安装工程Erection works在安装设备Erecting equipment-in-process技术改造工程Technical innovation project大修理工程General overhaul project1605 在建工程减值准备Construction-in-process depreciation reserves 1701 固定资产清理Liquidation of fixed assets1801 无形资产Intangible assets专利权Patents非专利技术Non-Patents商标权Trademarks, Trade names著作权Copyrights土地使用权Tenure商誉Goodwill1805 无形资产减值准备Intangible Assets depreciation reserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves1815 未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets loss or income1901 长期待摊费用Long-term deferred and prepaid expenses1911 待处理财产损溢Wait deal assets loss or income191101待处理流动资产损溢Wait deal intangible assets loss or income 191102待处理固定资产损溢Wait deal fixed assets loss or income 二、负债类Liability短期负债Current liability2101 短期借款Short-term borrowing2111 应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance2121 应付账款Account payable2131 预收账款Deposit received2141 代销商品款Proxy sale goods revenue2151 应付工资Accrued wages2153 应付福利费Accrued welfarism2161 应付股利Dividends payable2171 应交税金Tax payable217101 应交增值税value added tax payable21710101 进项税额Withholdings on VAT21710102 已交税金Paying tax21710103 转出未交增值税Unpaid VAT changeover21710104 减免税款Tax deduction21710105 销项税额Substituted money on VAT21710106 出口退税Tax reimbursement for export21710107 进项税额转出Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额Export deduct domestic sales goods tax 21710109 转出多交增值税Overpaid VAT changeover21710110 未交增值税Unpaid VAT217102 应交营业税Business tax payable217103 应交消费税Consumption tax payable217104 应交资源税Resources tax payable217105 应交所得税Income tax payable217106 应交土地增值税Increment tax on land value payable217107 应交城市维护建设税Tax for maintaining and building citiespayable217108 应交房产税Housing property tax payable217109 应交土地使用税Tenure tax payable217110 应交车船使用税Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税Personal income tax payable2176 其他应交款Other fund in conformity with paying2181 其他应付款Other payables2191 预提费用Drawing expense in advance其他负债Other liabilities2201 待转资产价值Pending changerover assets value2211 预计负债Anticipation liabilities长期负债Long-term Liabilities2301 长期借款Long-term loans一年内到期的长期借款Long-term loans due within one year一年后到期的长期借款Long-term loans due over one year2311 应付债券Bonds payable231101 债券面值Face value, Par value231102 债券溢价Premium on bonds231103 债券折价Discount on bonds231104 应计利息Accrued interest2321 长期应付款Long-term account payable应付融资租赁款Accrued financial lease outlay一年内到期的长期应付Long-term account payable due within one year一年后到期的长期应付Long-term account payable over one year2331 专项应付款Special payable一年内到期的专项应付Long-term special payable due within one year一年后到期的专项应付Long-term special payable over one year2341 递延税款Deferral taxes三、所有者权益类OWNERS'' EQUITY资本Capita3101 实收资本(或股本) Paid-up capital(or stock)实收资本Paicl-up capital实收股本Paid-up stock3103 已归还投资Investment Returned公积3111 资本公积Capital reserve311101 资本(或股本)溢价Cpital(or Stock) premium311102 接受捐赠非现金资产准备Receive non-cash donate reserve 311103 股权投资准备Stock right investment reserves311105 拨款转入Allocate sums changeover in311106 外币资本折算差额Foreign currency capital311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves312101 法定盈余公积Legal surplus312102 任意盈余公积Free surplus reserves312103 法定公益金Legal public welfare fund312104 储备基金Reserve fund312105 企业发展基金Enterprise expension fund312106 利润归还投资Profits capitalizad on return of investment利润Profits3131 本年利润Current year profits3141 利润分配Profit distribution314101 其他转入Other chengeover in314102 提取法定盈余公积Withdrawal legal surplus314103 提取法定公益金Withdrawal legal public welfare funds314104 提取储备基金Withdrawal reserve fund314105 提取企业发展基金Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资Profits capitalizad on return of investment314108 应付优先股股利Preferred Stock dividends payable314109 提取任意盈余公积Withdrawal other common accumulation fund 314110 应付普通股股利Common Stock dividends payable314111 转作资本(或股本)的普通股股利Common Stock dividends change to assets(or stock)314115 未分配利润Undistributed profit四、成本类Cost4101 生产成本Cost of manufacture410101 基本生产成本Base cost of manufacture410102 辅助生产成本Auxiliary cost of manufacture4105 制造费用Manufacturing overhead材料费Materials管理人员工资Executive Salaries奖金Wages退职金Retirement allowance补贴Bonus外保劳务费Outsourcing fee福利费Employee benefits/welfare会议费Coferemce加班餐费Special duties市内交通费Business traveling通讯费Correspondence电话费Correspondence水电取暖费Water and Steam税费Taxes and dues租赁费Rent管理费Maintenance车辆维护费Vehicles maintenance油料费Vehicles maintenance培训费Education and training接待费Entertainment图书、印刷费Books and printing运费Transpotation保险费Insurance premium支付手续费Commission杂费Sundry charges折旧费Depreciation expense机物料消耗Article of consumption劳动保护费Labor protection fees季节性停工损失Loss on seasonality cessation 4107 劳务成本Service costs五、损益类Profit and loss收入Income业务收入OPERATING INCOME5101 主营业务收入Prime operating revenue产品销售收入Sales revenue服务收入Service revenue5102 其他业务收入Other operating revenue材料销售Sales materials代购代售包装物出租Wrappage lease出让资产使用权收入Remise right of assets revenue 返还所得税Reimbursement of income tax其他收入Other revenue5201 投资收益Investment income短期投资收益Current investment income长期投资收益Long-term investment income计提的委托贷款减值准备Withdrawal of entrust loans reserves 5203 补贴收入Subsidize revenue国家扶持补贴收入Subsidize revenue from country其他补贴收入Other subsidize revenue5301 营业外收入NON-OPERATING INCOME非货币性交易收益Non-cash deal income现金溢余Cash overage处置固定资产净收益Net income on disposal of fixed assets出售无形资产收益Income on sales of intangible assets固定资产盘盈Fixed assets inventory profit罚款净收入Net amercement income支出Outlay业务支出Revenue charges5401 主营业务成本Operating costs产品销售成本Cost of goods sold服务成本Cost of service5402 主营业务税金及附加Tax and associate charge营业税Sales tax消费税Consumption tax城市维护建设税Tax for maintaining and building cities资源税Resources tax土地增值税Increment tax on land value5405 其他业务支出Other business expense销售其他材料成本Other cost of material sale其他劳务成本Other cost of service其他业务税金及附加费Other tax and associate charge费用Expenses5501 营业费用Operating expenses代销手续费Consignment commission charge运杂费Transpotation保险费Insurance premium展览费Exhibition fees广告费Advertising fees5502 管理费用Adminisstrative expenses职工工资Staff Salaries修理费Repair charge低值易耗摊销Article of consumption办公费Office allowance差旅费Travelling expense工会经费Labour union expenditure研究与开发费Research and development expense福利费Employee benefits/welfare职工教育经费Personnel education待业保险费Unemployment insurance劳动保险费Labour insurance医疗保险费Medical insurance会议费Coferemce聘请中介机构费Intermediary organs咨询费Consult fees诉讼费Legal cost业务招待费Business entertainment技术转让费Technology transfer fees矿产资源补偿费Mineral resources compensation fees排污费Pollution discharge fees房产税Housing property tax车船使用税Vehicle and vessel usage license plate tax(VVULPT) 土地使用税Tenure tax印花税Stamp tax5503 财务费用Finance charge利息支出Interest exchange汇兑损失Foreign exchange loss各项手续费Charge for trouble各项专门借款费用Special-borrowing cost5601 营业外支出Nonbusiness expenditure捐赠支出Donation outlay减值准备金Depreciation reserves非常损失Extraordinary loss处理固定资产净损失Net loss on disposal of fixed assets出售无形资产损失Loss on sales of intangible assets固定资产盘亏Fixed assets inventory loss债务重组损失Loss on arrangement罚款支出Amercement outlay5701 所得税Income tax以前年度损益调整Prior year income adjustment。
财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)
资产负债表Balance Sheet编制单位: ______年______月________日单位: 元文档文档文档利润表Income Statement编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB现金流量表Cash Flow Statement编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB资产减值准备明细表Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB应交增值税明细表VAT Payable Movement Table编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB利润分配表Statement of Profit Distribution编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元文档文档文档分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元文档文档信用证死卷 dead LCCover pool 担保池Pfandbrief 抵押债券提货担保 shipping guarantee押品小类 collateral subdivision准贷证 approved loan letter平息 flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入文档IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润文档。
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。
财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)
资产负债表Balance Sheet编制单位: ______年______月________日单位: 元第 1 页共21 页第 2 页共21 页第 3 页共21 页利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元第17 页共21 页第18 页共21 页分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元第19 页共21 页信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee第20 页共21 页押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润第21 页共21 页。
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 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 lossesminus 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:ItemsFlows from Operating Activities:01Cash received from sales of goods or rendering of services 02Rental receivedValue added tax on sales received and refunds of value03added tax paid04Refund of other taxes and levy other than value added tax 07Other cash received relating to operating activities08Sub-total of cash inflows09Cash paid for goods and services10Cash paid for operating leases11Cash paid to and on behalf of employees12Value added tax on purchases paid13Income tax paid14Taxes paid other than value added tax and income tax17Other cash paid relating to operating activities18Sub-total of cash outflows19Net cash flows from operating activitiesFlows from Investing Activities:20Cash received from return of investments21Cash received from distribution of dividends or profits22Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23assets and other long-term assets26Other cash received relating to investing activities27Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28and other long-term assets29Cash paid to acquire equity investments30Cash paid to acquire debt investments33Other cash paid relating to investing activities34Sub-total of cash outflows35Net cash flows from investing activitiesFlows from Financing Activities:36Proceeds from issuing shares37Proceeds from issuing bonds38Proceeds from borrowings41Other proceeds relating to financing activities42Sub-total of cash inflows43Cash repayments of amounts borrowed44Cash payments of expenses on any financing activities45Cash payments for distribution of dividends or profits 46Cash payments of interest expenses47Cash payments for finance leases48Cash payments for reduction of registered capital51Other cash payments relating to financing activities52Sub-total of cash outflows53Net cash flows from financing activitiesof Foreign Exchange Rate Changes on CashIncrease in Cash and Cash EquivalentsSupplemental Informationand Financing Activities that do not Involve inCash Receipts and Payments56Repayment of debts by the transfer of fixed assets57Repayment of debts by the transfer of investments58Investments in the form of fixed assets59Repayments of debts by the transfer of investoriesof Net Profit to Cash Flows from OperatingActivities62Net profit63Add provision for bad debt or bad debt written off64Depreciation of fixed assets65Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66and other long-term assets or deduct:gains67Losses on scrapping of fixed assets68Financial expenses69Losses arising from investments or deduct:gains70Defered tax credit or deduct:debit71Decrease in inventories or deduct：increase72Decrease in operating receivables or deduct:increase 73Increase in operating payables or deduct:decrease74Net payment on value added tax or deduct:net receipts 75Net cash flows from operating activitiesIncrease in Cash and Cash Equivalents76cash at the end of the period77Less:cash at the beginning of the period78Plus:cash equivalents at the end of the period79Less:cash equivalents at the beginning of the period 80Net increase in cash and cash equivalents现金流量表Cash Flows StatementPrepared by:Period: Unit:ItemsFlows from Operating Activities:01Cash received from sales of goods or rendering of services 02Rental receivedValue added tax on sales received and refunds of value03added tax paid04Refund of other taxes and levy other than value added tax 07Other cash received relating to operating activities08Sub-total of cash inflows09Cash paid for goods and services10Cash paid for operating leases11Cash paid to and on behalf of employees12Value added tax on purchases paid13Income tax paid14Taxes paid other than value added tax and income tax17Other cash paid relating to operating activities18Sub-total of cash outflows19Net cash flows from operating activitiesFlows from Investing Activities:20Cash received from return of investments21Cash received from distribution of dividends or profits22Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23assets and other long-term assets26Other cash received relating to investing activities27Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28and other long-term assets29Cash paid to acquire equity investments30Cash paid to acquire debt investments33Other cash paid relating to investing activities34Sub-total of cash outflows35Net cash flows from investing activitiesFlows from Financing Activities:36Proceeds from issuing shares37Proceeds from issuing bonds38Proceeds from borrowings41Other proceeds relating to financing activities42Sub-total of cash inflows43Cash repayments of amounts borrowed44Cash payments of expenses on any financing activities45Cash payments for distribution of dividends or profits46Cash payments of interest expenses47Cash payments for finance leases48Cash payments for reduction of registered capital51Other cash payments relating to financing activities52Sub-total of cash outflows53Net cash flows from financing activitiesof Foreign Exchange Rate Changes on CashIncrease in Cash and Cash EquivalentsSupplemental Informationand Financing Activities that do not Involve inCash Receipts and Payments56Repayment of debts by the transfer of fixed assets57Repayment of debts by the transfer of investments58Investments in the form of fixed assets59Repayments of debts by the transfer of investoriesof Net Profit to Cash Flows from OperatingActivities62Net profit63Add provision for bad debt or bad debt written off64Depreciation of fixed assets65Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66and other long-term assets or deduct:gains67Losses on scrapping of fixed assets68Financial expenses69Losses arising from investments or deduct:gains70Defered tax credit or deduct:debit71Decrease in inventories or deduct：increase72Decrease in operating receivables or deduct:increase 73Increase in operating payables or deduct:decrease74Net payment on value added tax or deduct:net receipts 75Net cash flows from operating activitiesIncrease in Cash and Cash Equivalents76cash at the end of the period77Less:cash at the beginning of the period78Plus:cash equivalents at the end of the period79Less:cash equivalents at the beginning of the period 80Net 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的外汇汇率变动对现金增加现金和现金等价物补充资料活动和筹资活动,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。
财务报表英文翻译大全(含资产欠债表现金流量表利润表等等)
资产欠债表Balance Sheet编制单位:______年______月________日单位: 元Prepared by: Month:_______Date:_______Year Monetary unit:_______利润表Income Statement编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan资产减值预备明细表Statement of Provision for Impairment of Assets编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan注：依照财会[2003]10号文件规定，此表已变更，请参见第404-407页。
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益〔或股东权益〕增减变更表Statement of Changes in Owner’s (Stockholder’s) Equity编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan应交增值税明细表VAT Payable Movement Table编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan利润分派表Statement of Profit Distribution编制单位：年度单位: 元Prepared by: Period:_________ Monetary unit: RMB Yuan分部报表〔业务分部〕Business Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan分部报表〔地域分部〕Geographical Segment Statement编制单位：年度单位: 元Prepared by: Period:_____ Monetary unit: RMB Yuan不可见预费contingencies信誉证死卷 dead LCCover pool 担保池Pfandbrief 抵押债券提货担保 shipping guarantee押品小类 collateral subdivision准贷证 approved loan letter平息 flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准那么IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准那么PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准那么WACC Weighted average cost of capital：加权平均资本本钱WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增加率Cost of Goods Sold 已售商品本钱Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期逾额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润。
四大财务报表中英文对照
四大财务报表中英文对照《四大财务报表 Financial Statements》财务报表是反映企业财务活动及财务状况的重要工具，通常包括资产负债表、利润表、现金流量表和股东权益变动表。
四大财务报表在中文和英文中有如下对照：1. 资产负债表（Balance Sheet）资产负债表是一张表格，用来呈现企业在特定日期的资产、负债和股东权益的情况。
资产负债表的结构如下：资产 = 负债 + 股东权益Assets = Liabilities + Equity2. 利润表（Income Statement）利润表是用来展示企业在特定期间内的收入、成本和利润情况。
利润表主要包括营业收入、营业成本、营业利润和净利润等项目。
利润表的结构如下：营业收入 - 营业成本 = 营业利润Operating Revenue - Operating Expenses = Operating Income3. 现金流量表（Cash Flow Statement）现金流量表是用来汇总企业特定期间内的现金流入和现金流出情况，以及现金的净增加或净减少情况。
现金流量表主要包括经营活动、投资活动和筹资活动产生的现金流量情况。
现金流量表的结构如下：经营活动 + 投资活动 + 筹资活动 = 现金净增加Operating Activities + Investing Activities + Financing Activities = Net Cash Increase4. 股东权益变动表（Statement of Changes in Equity）股东权益变动表是用来展示企业在特定期间内股东权益的变动情况，包括股本、资本公积、留存收益等项目的增减情况。
股东权益变动表的结构如下：期初股东权益 + 净利润 - 分红 = 期末股东权益Beginning Equity + Net Income - Dividends = Ending Equity以上是四大财务报表中文和英文对照的介绍，这些财务报表对于企业及投资者来说非常重要，能够全面展现企业的财务状况和经营业绩。
资产负债表,利润表中英文对照大全(绝对好东西)
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。
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资产负债表
Balance Sheet
编制单位: ______年______月________日单位: 元
第 1 页共21 页
第 2 页共21 页
第 3 页共21 页
利润表
Income Statement
编制单位：______年______月________日单位: 元
补充资料Supplementary information:
现金流量表
Cash Flow Statement
编制单位：年度单位: 元
资产减值准备明细表
Statement of Provision for Impairment of Assets 编制单位：年度单位: 元
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.
所有者权益（或股东权益）增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元
应交增值税明细表
V AT Payable Movement Table
编制单位：年度单位: 元
利润分配表
Statement of Profit Distribution
编制单位：年度单位: 元
分部报表（业务分部）
Business Segment Statement
编制单位：年度单位: 元
第17 页共21 页
第18 页共21 页
分部报表（地区分部）
Geographical Segment Statement
编制单位：年度单位: 元
第19 页共21 页
信用证死卷dead LC
Cover pool 担保池
Pfandbrief 抵押债券
提货担保shipping guarantee
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押品小类collateral subdivision
准贷证approved loan letter
平息flat rate
CAC Contributory asset charge：资产必要报酬
CAPM Capital Asset Pricing Model：资本资产定价模型
CU Currency unit：货币单位
DCF Discounted cash flow：折现现金流
EBIT Earnings before interest and tax：息税前利润
EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南
IFRS International Financial Reporting Standard：国际财务报告准则
IPR&D In-process Research and Development：研发投入
IVS International Valuation Standard：国际评估准则
PFI Prospective financial information：预期财务信息
US GAAP US Generally Accepted Accounting Principles：美国公认会计准则
WACC Weighted average cost of capital：加权平均资本成本
WARA Weighted average return on assets：加权平均资产回报
Compound Annual Growth Rate 年均复合增长率
Cost of Goods Sold 已售商品成本
Incremental-Cashflow 增量现金流量
Multi-Period-Excess-Earnings 多期超额收益法
Relief-from-Royalty 权利金节省法
Net operating profit less adjusted tax 税后净营业利润
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