无形资产及其他资产表中英文模板
完整中英文对照资产负债表-损益表--现金流量表mark
完整中英文对照资产负债表-损益表--现金流量表mark完整英文版资产负债表、利润表及现金流量表Bala nee Sheet 资产负债表ITEM项目Cash 货币资金Short term in vestme短期投资ntsNotes receivable 应收票据Divide nd receivable 应收股利In terest receivable 应收利息Acco unts receivable 应收帐款Other receivables 其他应收款Acco unts prepaid 预付帐款Future guara ntee 期货保证金Allowa nee receivable 应收补贴款Export drawback receivable 应收出口退税Inven tories 存货In clud ing: Raw materials 其中：原材料Finished goods 产成品（库存商品）Prepaid and deferred expe nses 待摊费用Un settled G/L on curre nt assets 待处理流动资产净损失Lon g-term debe nture inv estme nt falli ng due in a year 一年内至U期的长期债权投资Other curre nt assets 其他流动资产Total curre nt assets 流动资产合计Lon g-term inv estme nt : 长期投资：In cludi ng long term equity inv estme nt 其中：长期股权投资Long term securities in vestme nt 长期债权投资In corporati ng price differe nee * 合并价差Total lo ng-term in vestme nt 长期投资合计Fixed assets-net value 固定资产净值Less: Impairme nt of fixed assets 减：固定资产减值准备Net value of fixed assets 固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Con structio n in Progress 在建工程Un settled G/L on fixed assets 待处理固定资产净损失Total tan gible assets 固定资产合计In ta ngible assets 无形资产Including and use rights 其中：土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair 其中：固定资产修理Improveme nt expe nditure of fixed assets 固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中：特准储备物资Total in ta ngible assets and other assets 无形及其他资产合计Deferred assets debits 递延税款借项Total Assets 资产总计Bala nee Sheet 资产负债表（续表）ITEM 项目Short-term loa ns 短期借款Notes payable 应付票款Acco unts payable 应付帐款Adva nces from customers 预收帐款Accrued wages 应付工资Welfare payable 应付福利费Legal pers on s/e ntity capital Including: State-owned legal person' s capital 其中：国有法人资本Foreig n bus in essme n ' s capital 夕卜商资本 Taxes payable应交税金Other payable to gover nment 其他应交款Other creditors其他应付款Provisi on for expe nses 预提费用 Accrued liabilities预计负债Long term liabilities due within one year 一年内到期的长期负债Other curre nt liabilities 其他流动负债 Total current liabilities 流动负债合计 Lon g-term loa ns payable 长期借款Bonds payable应付债券Ion g-term acco unts payable 长期应付款 Special acco unts payable 专项应付款 Other Ion g-term liabilities 其他长期负债 In clud ing: Special reserve fund 其中：特准储备资金Total long term liabilities 长期负债合计Deferred taxati on credit 递延税款贷项Total liabilities Minority in terests 少数股东权益 Subscribed Capital 实收资本（股本） Nati onal capital 国家资本 Collective capital集体资本法人资本Collective legal pers on / s capital 体法人资本Pers onal capital个人资本Capital surplus 资本公积 surplus reserve盈余公积In cludi ng: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplerme ntary curre nt capital 补充流动资本Un affirmed in vestme nt loss * 未确认的投资损失（以-”号填列）Reta ined earnings 未分配利润Conv erted differe nee in Foreig n Currency Stateme nts 夕卜币报表折算差额Total shareholder ' s equity 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Including : Export sales 其中：出口产品销售收入Less : Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less : Sales tax 减：产品销售税金Cost of sales 产品销售成本Including : Cost of export sales 其中：出口产品销售成本Gross profit on sales 产品销售毛利Less : Selling expenses 减：销售费用Gen eral and admi nistrative expe nses 管理费用Finan cial expe nses 财务费用In clud ing : In terest expe nses （minus in terest in come）其中：禾U息支出（减利息收入）Exchange losses（minus exchange gains）汇兑损失（减汇兑收益）Profit o n sales 产品销售利润Add : profit from other operations 加：其他业务利润Operati ng profit 营业利润Add : In come on inv estme nt 加：投资收益Add : Non-operati ng in come 加：营业外收入Less : Non-operating expenses 减：营业外支出Add : adjustment of loss and gain for previous years 力卩：以前年度损益调整Total profit 利润总额Less : In come tax 减：所得税Net profit 净利润Cash Flows Stateme nt 现金流量表Prepared by: Period: Unit: 拟制人：时间：单位：Items 项目1.Cash Flows from Operating Activities: cash 流量从经营活动：01)Cash received from sales of goods or ren deri ng of services 所收到的现金从销售货物或提供劳务02)Re ntal received 收到的租金Value added tax on sales received and refunds of value 增值税销售额收到退款的价值03)added tax paid 增值税缴纳04)Refu nd of other taxes and levy other tha n value added tax 退回的其他税收和征费以外的增值税07)Other cash received relati ng to operati ng activities 其他现金收至U有关经营活动09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operati ng leases 用现金支付经营租赁11)Cash paid to and on behalf of employees 用现金支付，并代表员12) Value added tax on purchases paid增值税购货支付13) 1 ncome tax paid 所得税的缴纳14) Taxes paid other tha n value added tax and in come tax 支付的税款以外的增值税和所得税17) Other cash paid relati ng to operat ing activities 其他现金支付有关的经营活动18) Sub-total of cash outflows 分，总的现金流出19) Net cash flows from operat ing activities 净经营活动的现金流量2. Cash Flows from In vest ing Activities: 所收到的现金收回投资20) Cash received from retur n of in vestme nts 所收至U的现金从分酉己股利，利润21) Cash received from distributi on of divide nds or profits 所收至U 的现金从国债利息收入22) Cash received from bo nd in terest in come 现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intan gible cash 流向与投资活动23) assets and other Ion g-term assets 资产和其他长期资产26) Other cash received relati ng to inv est ing activities 其他收到的现金与投资活动27) Sub-total of cash in flows 小计的现金流入量Cash paid to acquire fixed assets, intan gible assets 用现金支付购建固定资产，无形资产28) a nd other Ion g-term assets 和其他长期资产29) Cash paid to acquire equity in vestme nts 用现金支付，以获取股权投资30) Cash paid to acquire debt in vestme nts 用现金支付收购债权投资33)Other cash paid relati ng to inv esti ng activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35)Net cash flows from investing activities 投资活动产生的净现金流量,3.Cash Flows from Financing Activities: cash流量筹资活动:36)Proceeds from issu ing shares 从发行股票的收益,37)Proceeds from issu ing bonds 由发行债券的收益,38)Proceeds from borrow ings 由借款的收益,41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash in flows 小计的现金流入量43)Cash repayme nts of amountsborrowed的现金偿还债务所支付44)Cash payme nts of expe nses on any financing activities 对任何融资活动现金支付的费用,45)Cash payme nts for distributio n of divide nds orprofits分配股利或利润支付现金,46)Cash payme nts of in terest expe nses 以现金支付的利息费用47)Cash payme nts for finance leases 融资租赁以现金支付,48)Cash payme nts for reducti on of registered capital 减少注册资本以现金支付,51)Other cash payments relating to financing activities 其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreig n Excha nge Rate Chan ges on Cash effect的外汇汇率变动对现金 In crease in Cash and Cash Equivalentsnet增加现金和现金等价1. Investing and Financing Activities that do not InvoIve inCash Receipts and Payme nts 不参与现金收款和付款的投资活动和筹资活动56)Repayme nt of debts by the tran sfer of fixed assets 偿还债务的转让固定资产57)Repayme nt of debts by the tran sfer of inv estme nts 偿还债务的转移投资58)1 nvestme nts in the form of fixed assets 投资在形成固定资产59)Repayme nts of debts by the tran sfer of inven tories 偿还债务的转移库存量2.Rec on ciliati on of Net Profit to Cash Flows from Operat ing Activities调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provisi on for bad debt or bad debt writte n off 补充规定的坏帐或不良债务注销64) D epreciati on of fixed assets 固定资产折旧65) Amortizatio n of in ta ngible assets无形资产摊销Losses on disposal of fixed assets, intan gible assets 损失处置固定资产，无形资产66) a nd other Ion g-term assets (or deduct: gai ns) 和其他长期资产(或减：收益)67) Losses on scrapp ing of fixed assets 损失固定资产报废68) F i nan cial expe nses 财务费用69)Losses aris ing from inv estme nts (or deduct: gai ns)引起的损失由投资管理(或减：收益)70) Defered tax credit (or deduct: debit) defered 税收抵免(或减：借记卡)71) Decrease in inven tories (or deduct : in crease) 减少存货(或减：增加)72) Decrease in operati ng receivables (or deduct: in crease)减少经营性应收(或减：增加)73) I ncrease in operati ng payables (or deduct: decrease) 增加的经营应付账款(或减：减少)74) Net payme nt on value added tax (or deduct: net receipts 净支付的增值税(或减：收益净额75) Net cash flows from operati ng activities 净经营活动的现金流量3. Net In crease in Cash and Cash Equivale nts net 增加现金和现金等价物76) cash at the end of the period 在此期限结束的现金，77) Less: cash at the beg inning of the period 减：现金期开始78) Plus: cash equivale nts at the end of the period 力卩：现金等价物在此期限结束79) Less: cash equivale nts at the begi nning of the period 减：现金等价物期开始80) Net in crease in cash and cash equivale nts 净增加现金和现金等价物。
外资企业中英文会计报表范本
For the
year(or,quarter,month)ended JULY31,1998
行
资
产
ASSETS
L次INEN
O
流动资产
CURRENT ASSETS EQUI现金Cash on handIT
1
银行存款
Cash in bankloan
2
有价债券
Marketable securities
短期借款
Short term loansS
应付票据
Notes payableansS
应付帐款
Accounts payableties
应付工资
Accrued payrolletie
应交税金
Taxes payablevabl
应付股利
Dividends payablebad
预收货款
Advances from customersbts
payab一l年ee以ar上to的ri应e 付款项
Payable due after one yearentures 58
p 长期负债合计
Total long term
59
liabilitiesbleear
60
其他负筹债建:期间汇兑收益 OTHERExLcIhAaBnIgLeITgIaEiSnROdGuRring start-up
perio递d延sb投le资ea收rt益
Deferred gain on
61
investmentsperiod
62
递延税款贷项
Deferred taxes creditstment
63
其他递延贷项
Other deferred creditd pate
外资企业中英文会计报表范本
流动负债: CURRENT LIABILITIES 短期借款 Short term loansS 42 应付票据 Notes payableansS 43 应付帐款 Accounts payableties 44 应付工资 Accrued payrolletie 45 应交税金 Taxes payablevabl 46 应付股利 Dividends payablebad 47 预收货款 Advances from customersbts 48 其他应付款 Other payablesesust 50 预提费用 Accrued expensesaid 51 职工奖励及福利基金 Staff and worker' bonus and welfare 52 fundhe year(o 一年内到期的长期负债 Long-term liabilities due within one yearinventorie 53 其他流动负债 Other current liabilitiesg with 54 流动负债合计 长期负债: 长期借款 应付公司债 应付公司溢价(折价) 一年以上的应付款项 长期负债合计 Total current liabilitiesg with 55 LONG-TERM LIABILITIESliti Long-term loansment 56 Debentures payablee aft 57 Premium (discount) on debentures payableeartorie 58 Payable due after one yearentures p9 5 Total long term liabilitiesbleear 60
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____;
资产负债表的中英文对照
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 investments1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 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 uncollectible 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 currencies 1183 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 receivables 121~122 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V AT paid ( or input tax)1282 留抵税额excess V A T paid (or overpaid V A T)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 改进及扩充基金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 土地改进物land improvements1421 土地改进物land improvements1428 土地改进物-重估增值land improvements - revaluation increments1429 累积折旧-土地改进物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 - 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 租赁权益改进leasehold improvements1521 租赁权益改进leasehold improvements1529 累积折旧- 租赁权益改进accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 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 递延退休金本钱deferred pension costs1782 租赁权益改进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 债券发行本钱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 receivables 1841 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 revaluation 1859 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 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 V AT 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 supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current 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 portion 228~229 其它流动负债other current liabilities2281 销项税额V AT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后效劳/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners' current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - 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 parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other3 业主权益owners' equity31 资本capital311 资本〔或股本〕capital3111 普通股股本capital - common stock3112 特别股股本capital - preferred stock3113 预收股本capital collected in advance3114 待分配股票股利stock dividends to be distributed3115 资本capital32 资本公积additional paid-in capital321 股票溢价paid-in capital in excess of par3211 普通股股票溢价paid-in capital in excess of par- common stock3212 特别股股票溢价paid-in capital in excess of par- preferred stock323 资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluation324 处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets325 合并公积capital surplus from business combination3251 合并公积capital surplus from business combination326 受赠公积donated surplus3261 受赠公积donated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additional paid-in capital from investee under equity method3282 资本公积- 库藏股票交易additional paid-in capital - treasury stock trans-actions33 保存盈余(或累积亏损) retained earnings (accumulated deficit)331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve3321 意外损失准备contingency reserve3322 改进扩充准备improvement and expansion reserve3323 偿债准备special reserve for redemption of liabilities3328 其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit) 3351 累积盈亏accumulated profit or loss3352 前期损益调整prior period adjustments3353 本期损益net income or loss for current period34 权益调整equity adjustments341 长期股权投资未实现跌价损失unrealized loss on market value decline of long-term equity investments3411 长期股权投资未实现跌价损失unrealized loss on market value decline oflong-term equity investments342 累积换算调整数cumulative translation adjustment3421 累积换算调整数cumulative translation adjustments343 未认列为退休金本钱之净损失net loss not recognized as pension cost 3431 未认列为退休金本钱之净损失net loss not recognized as pension costs35 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock36 少数股权minority interest361 少数股权minority interest3611 少数股权minority interest。
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
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Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中:原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment:长期投资:Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation减:累计折旧Fixed assets-net value 固定资产净值Less: Impairment of fixed assets 减:固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产(长期待摊费用)Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-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: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital其中:国有法人资本Collective legal person’s capital集体法人资本Personal capital 个人资本Forei gn 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public 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Converted difference in Foreign Currency Statements 外币报表折算差额Total share holder’s equity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Including:Export sales 其中:出口产品销售收入Less:Sales discount and allowances 减:销售折扣与折让Net sales of products 产品销售净额Less:Sales tax 减:产品销售税金Cost of sales产品销售成本Including:Cost of export sales其中:出口产品销售成本Gross profit on sales产品销售毛利Less:Selling expenses 减:销售费用General and administrative expenses管理费用Financial expenses 财务费用Including:Interest expenses (minus interest income) 其中:利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add:profit from other operations加:其他业务利润Operating profit营业利润Add:Income on investment 加:投资收益Add:Non-operating income 加:营业外收入Less:Non-operating expenses 减:营业外支出Add:adjustment of loss and gain for previous years加:以前年度损益调整Total profit利润总额Less:Income tax 减:所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人:时间:单位:Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动:01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分,总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付,并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分,总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利,利润21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处置固定资产,无形资产Net cash received from disposal of fixed assets, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产,无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付,以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分,总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量, 3.Cash Flows from Financing Activities:cash流量筹资活动:36)Proceeds from issuing shares从发行股票的收益,37)Proceeds from issuing bonds 由发行债券的收益,38)Proceeds from borrowings 由借款的收益,41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用,45)Cash payments for distribution of dividends or profits分配股利或利润支付现金,46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付,48)Cash payments for reduction of registered capital减少注册资本以现金支付,51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分,总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1. Investing and Financing Activities that do not Involve inCash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产,无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产(或减:收益)67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理(或减:收益)70)Defered tax credit (or deduct: debit) defered税收抵免(或减:借记卡)71)Decrease in inventories (or deduct:increase) 减少存货(或减:增加)72)Decrease in operating receivables (or deduct: increase) 减少经营性应收(或减:增加)73)Increase in operating payables (or deduct: decrease)增加的经营应付账款(或减:减少)74)Net payment on value added tax (or deduct: net receipts净支付的增值税(或减:收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金,77)Less: cash at the beginning of the period 减:现金期开始78)Plus: cash equivalents at the end of the period加:现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减:现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物。
大会计报表中英文对照
资产负债表BalanceSheet项目 ITEM货币资金 Cash短期投资 Shortterminvestments应收票据 Notesreceivable应收股利 Dividendreceivable应收利息 Interestreceivable应收帐款 Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货 Inventories其中：原材料Including:Rawmaterials产成品库存商品Finishedgoods待摊费用 Prepaidanddeferredexpenses待处理流动资产净损失 UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear 其他流动资产 Othercurrentassets流动资产合计 Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment合并价差Incorporatingpricedifference长期投资合计 Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备 Less:Impairmentoffixedassets固定资产净额 Netvalueoffixedassets固定资产清理 Disposaloffixedassets工程物资 Projectmaterial在建工程 ConstructioninProgress待处理固定资产净损失 UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产 Intangibleassets其中:土地使用权 Includinganduserights递延资产长期待摊费用Deferredassets其中:固定资产修理 Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资 Amongit:Speciallyapprovedreservingmaterials 无形及其他资产合计 Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计 TotalAssets资产负债表续表BalanceSheet项目 ITEM短期借款 Short-termloans应付票款 Notespayable应付帐款 Accountspayab1e预收帐款 Advancesfromcustomers应付工资 Accruedpayro1l应付福利费Welfarepayable应付利润股利Profitspayab1e应交税金 Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用 Provisionforexpenses预计负债 Accruedliabilities一年内到期的长期负债 Longtermliabilitiesduewithinoneyear其他流动负债 Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款 Long-termloanspayable应付债券 Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债 Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计 Totallongtermliabilities递延税款贷项 Deferredtaxationcredit负债合计 Totalliabilities少数股东权益 Minorityinterests实收资本股本SubscribedCapital国家资本 Nationalcapital集体资本 Collectivecapital法人资本 Legalperson"scapital其中:国有法人资本 Including:State-ownedlegalperson"scapital 集体法人资本 Collectivelegalperson"scapital个人资本 Personalcapital外商资本 Foreignbusinessmen"scapital资本公积 Capitalsurplus盈余公积 surplusreserve其中:法定盈余公积 Including:statutorysurplusreserve公益金 publicwelfarefund补充流动资本 Supplermentarycurrentcapital未确认的投资损失以“-”号填列Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计 Totalshareholder"sequity负债及所有者权益总计 TotalLiabilities&Equity利润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less：Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出减利息收入Including：Interestexpensesminusinterestihcome 汇兑损失减汇兑收益Exchangelossesminusexchangegains产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears 利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit现金流量表CashFlowsStatementPreparedby: Period:Unit:Items:01Cashreceivedfromsalesofgoodsorrenderingofservices02RentalreceivedValueaddedtaxonsalesreceivedandrefundsofvalue03addedtaxpaid04Refundofothertaxesandlevyotherthanvalueaddedtax07Othercashreceivedrelatingtooperatingactivities08Sub-totalofcashinflows09Cashpaidforgoodsandservices10Cashpaidforoperatingleases11Cashpaidtoandonbehalfofemployees12Valueaddedtaxonpurchasespaid13Incometaxpaid14Taxespaidotherthanvalueaddedtaxandincometax17Othercashpaidrelatingtooperatingactivities18Sub-totalofcashoutflows19Netcashflowsfromoperatingactivities:20Cashreceivedfromreturnofinvestments21Cashreceivedfromdistributionofdividendsorprofits 22CashreceivedfrombondinterestincomeNetcashreceivedfromdisposaloffixedassets,intangible 23assetsandotherlong-termassets26Othercashreceivedrelatingtoinvestingactivities 27Sub-totalofcashinflowsCashpaidtoacquirefixedassets,intangibleassets28andotherlong-termassets29Cashpaidtoacquireequityinvestments30Cashpaidtoacquiredebtinvestments33Othercashpaidrelatingtoinvestingactivities34Sub-totalofcashoutflows35Netcashflowsfrominvestingactivities:36Proceedsfromissuingshares37Proceedsfromissuingbonds38Proceedsfromborrowings41Otherproceedsrelatingtofinancingactivities42Sub-totalofcashinflows43Cashrepaymentsofamountsborrowed44Cashpaymentsofexpensesonanyfinancingactivities 45Cashpaymentsfordistributionofdividendsorprofits 46Cashpaymentsofinterestexpenses47Cashpaymentsforfinanceleases48Cashpaymentsforreductionofregisteredcapital51Othercashpaymentsrelatingtofinancingactivities 52Sub-totalofcashoutflows53NetcashflowsfromfinancingactivitiesSupplementalInformationCashReceiptsandPayments56Repaymentofdebtsbythetransferoffixedassets57Repaymentofdebtsbythetransferofinvestments58Investmentsintheformoffixedassets59RepaymentsofdebtsbythetransferofinvestoriesActivities62Netprofit63Addprovisionforbaddebtorbaddebtwrittenoff64Depreciationoffixedassets65AmortizationofintangibleassetsLossesondisposaloffixedassets,intangibleassets66andotherlong-termassetsordeduct:gains67Lossesonscrappingoffixedassets68Financialexpenses69Lossesarisingfrominvestmentsordeduct:gains70Deferedtaxcreditordeduct:debit71Decreaseininventoriesordeduct：increase72Decreaseinoperatingreceivablesordeduct:increase 73Increaseinoperatingpayablesordeduct:decrease74Netpaymentonvalueaddedtaxordeduct:netreceipts 75Netcashflowsfromoperatingactivities76cashattheendoftheperiod77Less:cashatthebeginningoftheperiod78Plus:cashequivalentsattheendoftheperiod79Less:cashequivalentsatthebeginningoftheperiod 80Netincreaseincashandcashequivalents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70defered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。
中英文对照资产负债表
流动负债: Current liabilities 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payab1e 预收账款 Advances of customers 应付工资 Accrued payro1l 应付福利费 Welfare payable 应付股利 Dividends payable 应交税金 Taxes payable 其它应交款 Other hand up payable 其它应付款 Other payable 预提费用 Accured expenses 预计负债 Intending liabilities 一年内到期的长期负债
Other long term liabilities
长期负债合计
Total long term liabilities
固定资产净额 Fixed assets net 工程物资 construction materials 在建工程
Construction work in Progress
递延税项： Deferred tax 递延税款贷项
Total intangible and other assets
递延税项： Deferred tax 递延税款借项
Debit side of deferred tax
所有者权益（或股东权益): Investors equity 实收资本（或股本） Paid in captial 减：已归还投资 Less:returned investments 实收资本（或股本）净额 Pain-in capital net 资本公积 Accumulation of captial 盈余公积 Surplus reserve 其中：法定公益金 public welfare funds 未分配利润 Retort term investments