中英文对照版财报
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。
财务报表中英文对照
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 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 bonds 1128 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 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 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 insurance 1328 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 increments1439 累积折旧-房屋及建物accumulated depreciation - buildings 144~146 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 - machinery 151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets 152 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 equipment 1581 杂项固定资产miscellaneous property, plant, and equipment 1588 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 increments 1619 累积折耗-天然资源accumulated depletion - natural resources 17 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 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 payable 213 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 payable 2331 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 tax 2341 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 liabilities 2818 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 -。
财务报表中英文对照
17)Other cash paid relating to operating activities
18 ）分，总的现金流出
18)Sub-total of cash outflows
19 ）净经营活动的现金流量
19)Net cash flows from operating activities
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
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
01 ）所收到的现金从销售货物或提供劳务
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。
财务报表中英文对照
应收分保未决赔偿准备金
Term deposits
定期存款
Available-for-sale securities
可供出售金融资产
Available-for-sale financial assets
持有至到期投资
Held-to-maturity investments
取得投资收益收到的现金
Other cash received relating to investing activities
收到的其他与投资活动有关的现金
Cash inflow from investment activities
投资活动现金流入小计
Cash paid to acquire investments
筹资活动现金流出小计
Net cash flows from financing activities
筹资活动产生的现金流量净额
4.Effect of foreing exchange rate changes on cash
4.汇率变动对现金及现金等价物的影响额
increase in cash and cash equivalents
其他综合收益
7.Total comprehensive income for the year
综合收益总额
Cash flow statement ended 31 December 2012
现金流量表
Local Reporting Currency:RMB
1.Cash flows from operating activities
资产总计
财务报表中英文对照版
held-to-maturity investments
一年内到期的非流动负债
long-term receivables long-term equity receivables invenstment propenrty original value of fixed assets less:accumulated depreciation
R&D expenses
goodwill long-term deferred expenses
deferred tax assets
other non-current assets Among them:charactered material reserve total non-current assets
Finance and accounting 01 table
Amount unit: RMB yuan
期末余额
年初余额
ending balance
Beginning balance
Loans from other banks
financial liabilities held for trading bills payable accounts payable account received in advance Financial Assets Sold for Repurchase Handling fee and commission employee benefits payable Among them: wages payable welfare payable Among them:Employee bonus and welfare fund taxes payable Among them: the tax should be paid
财务报表中英文对照
13)Income tax paid
14 ）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 tax
17 ）其他现金支付有关的经营活动
17)Other cash paid relating to operating activities
27 ）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 fixed assets,intangible assets
28 ）和其他长期资产
28)and other long-term assets
29 ）用现金支付，以获取股权投资
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
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
2.
现金净额收到的处置固定资产，无形资产
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资 产 负 债 表 会外工０1表 BALANCE SHEET Printed by 资 产 ASSETS For the year(or,quarter,month)ended JULY31,1998 行次 年初数 资 期末数 资 AT END OF YEAR 负债及所有者权益 LIABLITIES AND OWNER'EQUITY 行次及所 FROM AJI-01 单位：元 MONETARY UNIT:YUAN 年初数所有者 期末数所有者 AT END OF YEAR
所有者权益: OWNERS' EQUITYation 资本总额Registered capital(货币名称及金额Currency and amount)oddsbleeart 实收资本Paid in capital(非人民币资本期末金额amount of foreign currency at end of period,month)ended D 其中:资损 中方投资Chinese investment(非人民币资本期末金额 amount of foreign currency at end of periodnth)ended DEC 外方投资Foreign investment(非人民币资本期末金额 amount of foreign currency at end of periodnth)ended DEC 减:已归还投资 Less:Investment returnedeign c 资本公积 Capital surplusnede
LINE NO AT BEG OF YEAR 流动负债: 短期借款 应付票据 应付帐款 应付工资 应交税金 应付股利 预收货款 其他应付款 CURRENT LIABILITIES Short term loansS Notes payableansS Accounts payableties Accrued payrolletie Taxes payablevabl Dividends payablebad Advances from customersbts Other payablesesust 42 43 44 45 46 47 48 50 51 52 53 54
其他负债: 筹建期间汇兑收益 up periodsbleeart 递延投资收益 investmentsperiod 递延税款贷项 其他递延贷项 待转销汇兑收益 gainatentsr 其他负债合计 asset 负债合计
OTHER LIABILITIESROGR Exchange gain during start61 Deferred gain on 62 Deferred taxes creditstment Other deferred creditd pate Unamortized exchange Total other liabilities 66 Total liabilitiessset 67 63 64 65
场地使用权 工业产权及专有技术 patentsriodsblee 其他无形资产 无形资产合计 assetsriodsb 其他资产: 开办费 筹建期间汇兑损失 up perioddsbleear 递延税款借项 递延投资损失 investmentsn curr 其他递延支出 expensesmentsn 待转销汇兑损失 foreig
LINENO AT BEG OF YEAR 流动资产 现金 银行存款 有价债券 应收票据 应收帐款 减：坏帐准备 F 预付帐款 其他应收款 待摊费用 For 存货 Inventoriesns 减：存货变现损失准备Less:Provision for loss on realizationof inventoriesquarter,mo 一年内到期的长期投资 Long-term investments maturing within one yeartoriesquar 其他流动资产 流动资产合计 with 长期投资: LONG TERM INVESTMENTSliti Long-term investmentsiesg Receivables clooectable 18 20 Other current assetslities Total current assetsg Advance to suppliersd de Other receivablesustom Deferred and prepaid expenses CURRENT ASSETS EQUI Cash on handIT Cash in bankloan Marketable securities Notes receivableetie Accounts receivablees Less:Provision for bad debts 1 2 4 5 6 7 8 10 11 12 13 15 16 17
应付公司债 Debentures payablee aft 应付公司溢价(折价) Premium (discount) on debentures payableeartorie 一年以上的应付款项 Payable due after one yearentures p 长期负债合计 Total long term liabilitiesbleear
预提费用 Accrued expensesaid 职工奖励及福利基金 Staff and worker' bonus and welfare fundhe year(o 一年内到期的长期负债 Long-term liabilities due within one yearinventorie 其他流动负债 Other current liabilitiesg with
56 57 58 59 60
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FIXED ASSETS: pay Fixed assets-cost) on d Less:Accumulated 21 22 Fixed assets-net valueerm li Disposal of fixed assetsm 23 27 CONSTRUCTION IN PROGRESSsm l Construction in progressliab INTANGIBLE ASSETS:ing Land occupancy rightvestm Proprietary technology and 29 30 Other intangible assetsd pate Total intangible 31 32 OTHER ASSETSer l Organization expensesies Exchange loss during start33 34 Deferred taxs debit and a Deferred loss on Other deferred 37 Unamortized exchange loss 38 35 36 28
流动负债合计 长期负债: 长期借款
Total current liabilitiesg with LONG-TERM LIABILITIESliti Long-term loansment
55
长期投资 一年以上的应收帐款 after onr yearne yearto 固定资产: 固定资产原价 减:累计折旧 depreciationes pa 固定资产净值 固定资产清理 liab 在建工程: 在建工程 无形资产:
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69 70 71 72
储备基金 Reserve fundusne 74 企业发展基金 Enterprise expansion fundign cu 75 利润归还投资 Profit capitalised on return of investmentnd of 76 本年利润 Current year profitrn o 77 未分配利润 Undistributed profitstrn o 78 所有者权益合计 Total owners' 其他资产合计 Total other assetsted pr equityrn of i 80 负债及所有者权益总计 TOTAL LIABILITIES AND 资产合计 TOTAL ASSETS Tot OWNERS' EQUITYnvestmentn 81 附注：Notes：1.受托加工材料Customer' materials to be processed____;2.受托代销商品Consignment in____;3.代管商品物资Goods held for others____;4.由企业负责的应收票据贴现Notes receivable discounted with recourse____; 5.租入固定资产Fixed assets under operating lease____;6.本年支付的进口环节税金Current year payment of import taxes____.d for others____;