现金借款申请表Cash Advance

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现金流量表中英文对照表

80000 40000 55004550034500200000200000200000234500补充资料Supplemental Information1.投资活动和筹资活动，不参与1.Investing and Financing Activities that do not Involvein200000现金收款和付款Cash Receipts and Payments56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产58)Investments in the form of fixed assets59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62 ）净利润62)Net profit5440063 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 ）固定资产折旧64)Depreciation of fixed assets15065 ）无形资产摊销65)Amortization of intangible assets损失处置固定资产，无形资产Losses on disposal of fixed assets,intangible assets66 ）和其他长期资产（或减：收益）66)and other long-term assets (or deduct:gains)67 ）损失固定资产报废67)Losses on scrapping of fixed assets68 ）财务费用68)Financial expenses160069 ）引起的损失由投资管理（或减：收益）69)Losses arising from investments (or deduct:gains)70 ） defered税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)71 ）减少存货（或减：增加）71)Decrease in inventories (or deduct：increase)2950072 ）减少经营性应收（或减：增加）72)Decrease in operating receivables (ordeduct:increase)200073 ）增加的经营应付账款（或减：减少）73)Increase in operating payables (ordeduct:decrease)4000074 ）净支付的增值税（或减：收益净额74)Net payment on value added tax (or deduct:net receipts75 ）净经营活动的现金流量75)Net cash flows from operating activities增加现金和现金等价物 Increase in Cash and Cash Equivalents76 ）的现金，在此期限结束76)cash at the end of the period77 ）减：现金期开始77)Less:cash at the beginning of the period78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents。

2019现金流量表模板acca

2019现金流量表模板acca现金流量表Statement of Cash Flow (SOCF)是反映一定时期内企业经营活动、投资活动和筹资活动对其现金及现金等价物所产生影响的财务报表。

它详细描述了由公司的经营、投资与筹资活动所产生的现金流。

此报表显示资产负债表及损益表如何影响现金及现金等价物，以及根据公司的经营，投资和融资角度作出分析。

小编再送一个2019ACCA考试资料包，可以分享给小伙伴，自提，戳：ACCA资料【新手指南】+内部讲义+解析音频Pro Forma:本准则的目标是要求主体通过现金流量表提供其现金和现金等价物过去变动情况的信息，现金流量表将主体当期的现金流量划分为经营活动、投资活动和筹资活动。

Cash flows are inflows and outflows of cash and cash equivalents. Cash comprises cash on hand and demand deposits. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts ofcash and which are subject to an insignificant risk of changes in value.现金流量，是指现金和现金等价物的流入和流出。

现金包括库存现金和活期存款。

现金等价物是指期限短、流动性强、易于转换成已知金额的现金、并且价值变动风险很小的投资。

Information about the cash flows of an entity is useful in providing users of financial statements with a basis to assess the ability of the entity to generate cash and cash equivalents and the needs of the entity to utilisethose cash flows. The economic decisions that are taken by users require an evaluation of the ability of an entity to generate cash and cash equivalents and the timing and certainty of their generation.主体现金流量信息能够帮助财务报表使用者评价主体产生现金和现金等价物的能力，并了解主体是如何使用这些现金和现金等价物的。

财务三大报表中英互译

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 investories 2.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。

会计术语英汉对照

会计名词术语英汉对照（仅供参考，欢迎指正和补充）account title 会计科目，账户名称account 账户accounting circle 会计循环accounting entity assumption 会计主体假设accounting period assumption 会计分期假设accounting process 会计流程accounting report 会计报告accounts payable 应付账款accounts receivable turnover ratio 应收账款周转率accounts receivable 应收账款accrual-basis accounting 应计制会计，权责发生制会计accrued accounting 应计制会计accrued revenues 应计收入accumulated depreciation 累计折旧adjusting entries 调整分录administrative expenses 管理费用advances 预付款aging schedule 账龄分析表allowance for doubtful accounts 坏账准备allowance for returns 备抵销售退回asset 资产average collection period 平均收款期bad debts expense 坏账费用balance sheet 资产负债表bank account 银行存款bank reconciliation 银行存款余额调节bank statement 银行对账单book of original entry 原始分录簿book value 账面价值bookkeeping 簿记business document 业务凭证calendar year 日历年度carrying value 账面价值，现存价值cash (net) realizable value 可变现净值cash advance 预付现金cash count sheet 现金盘点表cash disbursement 现金支出cash discount 现金折扣cash inflows 现金流入cash outflows 现金流出cash over or shot 现金溢缺cash payments journal 现金支出分录簿cash receipt 现金收入cash receipts journal 现金收入分录簿cash refund 现金折扣cash register receipt 收款机收据（收银条）cash 现金cash-basis accounting 现金制会计，收付实现制会计cashier 收银员，出纳chart of accounts 会计科目表check register 支票登记簿check 支票claim 索取权、求偿权claimer 索取者、求偿权人classified balance sheet 分类资产负债表closing entries 结账分录closing the book 结账common stock 普通股comparability 可比性compensating balances 补偿性余额，补偿性最低存款额compound entry 复合分录conceptual framework 概念框架conservatism 稳健性consistency 一致性contra asset account 资产对销账户，资产备抵账户contra-revenue account 收入抵消账户corporation 公司correcting entries 更正分录cost of goods sold 销货成本cost principle 成本计价原则credibility 可靠性credit balance 贷方余额credit(s) 贷，贷方current assets 流动资产current liability 流动负债current ratio 流动比率current replacement cost 现行重置成本dealership 代理商debit balance 借方余额debit(s) 借，借方debt to total a ssets ratio 资产负债率debt(s) 债务decision usefulness 决策有用性deferrals 递延项目deposit slip 存款单deposit ticket 存款单deposits in transit 在途存款depreciation expense 折旧费用dishonor (note) 拒绝承兑（票据）dividend 股利double-entry system 复式记账法due date 到期due from sb. 应收某人due from sb. 应收某人earnings per share 每股盈余economic entity assumption 经济主体假设economic event 经济事项electronic funds transfer 电子资金转账ending balance 期末余额endorsement 背书enter 登记expense 费用expired cost 已耗成本factor 客账经纪商，代理商faithful representation 忠实表述，如实反映feedback value 反馈价值Financial Accounting Standards B oard (FASB) （美国）财务会计准则委员会financial statements 财务报表finished goods 产成品first-in, first-out(FIFO) 先进先出法fiscal year 会计年度，财政年度FOB destination 目的地交货FOB shipping point 寄发地交货FOB 离岸价格For Deposit Only 仅限转账freight cost 运费general journal 普通分录簿Generally Accepted Accounting S tandards (GAAP) 公认会计准则going concern assumption 持续经营假设going-concern assumption 持续经营假设grace period 宽限期gro s s profit 毛利guaranteed debt 担保债券honor (note) 承兑（票据）imprest system 定额备用金制度income from operations 营业利润income sheet 利润表income summary 损益汇总income tax 所得税intangible assets 无形资产interim period 中期International Accounting Standards Board (IASB) 国际会计准则委员会inventory count 存货盘点，盘存inventory summary sheets 库存汇总表inventory turnover 存货周转率investor 投资者journal 分录簿，日记账journalize 登分录簿，记日记账last-in, first-out(LIFO) 后进先出法lease liability 租赁负债ledger 分类账liability 负债liquidity 流动性，变现能力long-term investment 长期投资long-term liability 长期负债lower of cost or market 成本与市价孰低法market value 市场价值matching principle 匹配原则materiality 重要性merchandise inventory 库存商品miscellaneous expense 杂费monetary measurement assumption 货币计量假设monetary unit assumption 货币单位假设money down 现金，现款mortgage 抵押借款net assets 净资产net income 净收益neutral 中立性nominal account 虚账户note payable 应付票据note(s) 附注obligations 承付款项on account 赊账on demand 见票即付operating expenses 营业费用operating income 营业利润other expenses and losses 其他费用和损失other revenues and gains 其他收入和利得outstanding checks 未兑现支票owed to sb. 应付、亏欠某人paid-in capital 投入资本partnership 合伙企业，合伙制past-due 逾期，过期未付periodic inventory system 定期盘存制permanent account 永久性账户perpetual inventory system 永续盘存制petty cash fund 小额现金基金postdated check 未到期支票posting 过账predictive value 预测价值prepaid expenses 预付费用prepaid insurance 预付保险profit margin percentage 销售利润率profitability 盈利能力promissory note 本票proprietorship 独资企业，业主制purchase invoice 购货发票purchases journal 购货分录簿raw meterials 原材料real account 实账户relevance 相关性reliability 可靠性remittance advice 汇款通知restrictive endorsement 限制性背书retailer 零售商retained earnings statement 留存盈余表retained earnings 留存盈余return on assets 总资产收益率return on equity 权益收益率，净资产收益率revenue recognition principle 收入确认原则revenue 收入reversing entries 转会分录ring up 把款项（金额）记入sale on credit 赊销，信用销售sales discount 销售折扣sales journal 销货分录簿sales return and allowance 销售退回和折让sales slip 销售单scrap value 残值Securities and Exchange Commission (SEC) （美国）证券交易委员会selling expenses 销售费用service revenue 服务收入simple entry 简单分录solvency 偿债能力source document 原始凭证special journal 特种分录簿specific identification 个别认定法，个别计价法statement of cash flows 现金流量表stockholders ’equity 股东权益subsidiary ledger 明细分类账supplies （日常）用品taxes payable 应付税费temporary account 暂时性账户three-column form of account 三栏式账户time period assumption 会计分期假设treasurer 财务主管，出纳trial balance 试算平衡uncollectable(s) 坏账uncollected account expense 坏账费用unearned revenue 预收收入，未实现收入unexpired cost 未耗成本unexpired cost 未耗用成本verifiable 可核性，可验证性voucher register 付款凭单登记簿voucher system 付款凭单制度wage payable 应付职工薪酬wholesaler 批发商work in process 在产品work sheet 工作底稿working capital 营运资本working paper 工作底稿write-off 冲销。

会计科目中英对照

a flat percentage rate of income 统一比率的所得税税率.a long position 多头部位,利多形势.a long position 多头寸;买进的期货合同.a put option on a debt security 债务证券的卖出期权.a sales slip 签购单据,售货清单.a short position 空头部位,短缺头寸.a short position 空头;卖出的期货合同.a tax return 税务申报表.abnormal depreciation 特别折旧.abnormal spoilage 非正常损坏.aboriginal cost 原始成本.acceptance bank 票据承兑行acceptance method 承兑方式.acceptance risks 承兑风险.accepting bank 承兑银行accessory risks 附加保险,附加险.accident insurance 意外保险.(不包括海上,火灾和人寿保险). accommodation of funds 资金融通.accompany vt. 附带,伴随,陪同account charges 账户费用account current (A/C,a/c) 往来帐户account number (A/N) 帐号account statement 帐户清单accounting exposure 会计风险.accounting risks 会计风险.accounting value 帐面价值.accounts of assured 保险帐户.accrued bond interest 应计债券利息accrued depreciation 应计折旧.accrued dividend 应计股利acknowledgement of declaration (under op预约保险申报确认书. active securities 热头股票,活跃的证券actual cash value (保险用语)实际现金价值.actual rate 实际汇率adaptive expectations 适应性预期.additional insurance 加保,附加保险.additional reserve 追加准备金additional reserve 追加准备金additional reserve 追加准备金adjustable policy 可调整的保险单.adjustable premium 可调整的保险费.adjusted debit balance 已调整的借方余额advance payment of premium 预缴保险费.advance-decline theory 涨跌理论adverse exchange 逆汇,逆汇兑advice of drawing 提款通知书advising bank 通知银行affiliated bank 联行affiliated person 关联人aftermarket 次级市场agent for collection 托收代理银行Agricultural Bank of China 中国农业银行agricultural loans 农业贷款agricultural(animal husbandry)tax 农(牧)业税.allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项allowance for doubtful debt 备抵呆帐款项alternative (either/or) order 选择指令American Express card 运通卡.American terms 美国标价法amount in figures 小写金额amount in words 大写金额annual membership dues 年费.application form for a banking account 银行开户申请书appointed bank 外汇指定银行appreciation of exchange rate 汇率升值arbitrage 套利arbitrage 套购,套利,套汇.arbitrage of exchange 套汇arbitrage of exchange or stock 套汇或套股.arbitrage opportunity 套价机会.arbitrage risks 套汇风险.as agent 做代理as principal 做自营Asian Development Fund (ADB) 亚洲开发银行ask price = asking price = offer price =出售价,报价,开价,出价ask-bid system 竞价系统assessment of loss 估损.assets insurance 资产保险.assignment of policy 保单转让.assumption of risk 承担风险.asymmetry 不对称.at owner's risk 风险由货主负担.at-the-close order 收盘指令at-the-market 按市价at-the-money 平值期权.at-the-opening (opening only) order 开盘指令auction marketplace 拍卖市场automated teller machines (24 hours a da自动取款机(24小时服务) automatic transfers between accounts 自动转帐average 平均数baby bond 小额债券back spreads 反套利.back wardation 现货溢价.balance n. 结余,差额,平衡bank balance 存款余额bank balance over required reserves 超出法定(必备)储备的银行存款余额bank deposit 银行存款Bank of China 中国银行Bank of Communications 交通银行bank of deposit 存款银行bank of the government 政府的银行banker's association 银行协会banker's bank 中央银行banker's guarantee 银行担保.bank's buying rate 银行买入价bank's selling rate 银行卖出价banks with business dealing with the cen中央银行的往来银行Barclay card 巴克莱银行信用卡.base rate 基本汇价basis order 基差订单.basis risk 基差风险.bear market 熊市bear operation 卖空行为bear raiders 大量抛空者beneficial owner 受益所有人beneficiary of insurance 保险金受益人.best-efforts offering 尽力推销(代销)发行bid and ask prices 买入和卖出价bid and ask spread 买卖差价bid price = buying price 买价bid-ask spread 递盘虚盘差价.big board 大行情牌big slump 大衰退(暴跌).bill-paying services 代付帐款black market 黑市black market financing 黑市筹资.black money 黑钱blanket mortgage 总括抵押.block positioner 大宗头寸商blowout 畅销blue-chip stocks 蓝筹股board of arbitration 仲裁委员会board of governors 理事会bond fund 债券基金borrowing from affiliates 向联营公司借款. borrowing power of securities 证券贷款能力borrowing risks 借款风险.bought deal 包销bread and butter business 基本业务breadth index 宽度指数break-even 不亏不盈,收支相抵.breakout 突破bridging finance 过渡性融资.broker 经纪人,掮客brokerage 经纪人佣金brokerage 经纪业;付给经纪人的佣金. brokerage firm 经纪商(号).broker's loan 经纪人贷款broking house 经纪人事务所building agreement 具有约束力的协定. building tax (tax on construction) 建筑税. bullish 行情看涨business insurance 企业保险.business risk 营业风险.business savings 企业储蓄business tax 营业税.business term loan 企业长期贷款bust-up risks 破产风险.buyer's risks 买方风险.call (option) 买方期权,看涨期权.call and put options 买入期权和卖出期权.call for funds 控股,集资call loan transaction 短期拆放往来.call market 活期存款市场call money 拆放款.call options on an equity 权益(证券)的买入期权. call-options 认购期权.cancellation 取消cancellation money 解约金.cap 带利率上限的期权.capital assets 资本资产.capital lease 资本租赁.capital market 信贷市场,资本市场capital resources 资本来源capital surplus 资本盈余capital transfer 资本转移capital turnover rate 资本周转率card issuing institution 发卡单位.carefully selected applicant 经仔细选定的申请人.cargo insurance 货物保险.cash 现金,现款.v.兑现,付现款.cash a cheque 支票兑现.cash account 现金帐户cash account 现金帐户.cash account 现金帐户cash advance 差旅预支款.cash against bill of lading 凭提单付现.cash against documents(C.A.D.) 凭单付现,凭单据付现金=document against cash. cash and carry 付现自运;现金交易和运输自理;现购自运商店.cash and carry wholesale 付现自运批发.cash assets 现金资产.cash audit 现金审核cash audit 现金审核,现金审计.cash balance 现金余额,现款结存.cash basis 现金制cash basis 现金制,现金基础.cash basis accounting 现金收付会计制cash basis accounting 现金收付会计制.cash before delivery(C.B.D.) 空货前付款,付款后交货,付现款交货.cash bonus 现金红利.cash book 现金簿;现金帐;现金出纳帐.cash boy 送款员.cash budget 现金预算cash budget 现金预算.cash card1 (银行)自动提款卡.cash card2 现金卡.cash claim 现金索赔.cash collection basis 收现法,收现制.cash credit 活期信用放款,现金付出.cash credit slip 现金支出传票.cash currency 现金通货.cash cycle 现金循环,现金周期.cash day 付款日.cash debit slip 现金收入传票.cash department (商业机构中的)出纳部=counting-house.cash deposit 现金存款;保证金.cash deposit as collateral 保证金,押金.cash desk (商店,饭馆的)付款处.cash disbursements 现金支出.cash discount (c.d.) 现金折扣,付现折扣=settlement discount. cash dispenser (美)自动提款机=cashomat.cash dividend 现金股利cash down 即付,付现.cash equivalent value 现金等值,现金相等价值.cash flow 资金流动cash flow 现金流动.cash flow stream 现金流(量).cash holdings 库存现金cash holdings 库存现金.cash in advance (c.i.a.) 预付现金.cash in bank 存银行现金,银行存款.cash in hand (商行的)手头现金,库存现金=cash on hand.cash in transit 在途现金,在运现金.cash in transit policy 现金运送保险单.cash in treasury 库存现金.cash invoice 现购发票.cash items 现金帐项,现金科目.cash journal 现金日记簿.cash liquidity 现金流动(情况);现金周转.cash loan 现金贷款.cash management services 现金管理业务cash market 现金交易市场,现货市场,付现市场.cash nexus 现金交易关系.cash on arrival 货到付现,货到付款.cash on bank 银行存款;银行付款;现金支票付款.cash on deliver (C.O.D) (英)交货付款,现款交货=collect on delivery. cash on delivery (COD) 交割付款cash order(C/O) 现金订货.cash paid book 现金支出簿.cash payment 现金支付cash payment 现金付款,现付.cash payments journal 现金支出日记帐.cash position 头寸cash position 现金状况,现金头寸.cash price 现金售价,现金付款价格.cash purchase 现购,现金购买.cash railway (商店中的)货款传送线.cash ratio 现金比率.cash receipts (CR) 现金收入.cash receipts journal 现金收入日记帐.cash records 现金记录.cash register 现金登记机,现金收入记录机,收银机.cash remittance 汇款单;解款单.cash remittance note 现金解款单,解款单.cash requirement 现金需要量.cash reserve 现金储备(金).cash resources 现金资源,现金来源.cash resources (reserves) 现金准备cash sale 现售,现金销售=sale by real cash.cash sale invoice 现销发票,现售发票.cash settlement 现金结算,现汇结算.cash short and over 现金尾差,清点现金余差;现金短溢.cash slip 现金传票.cash statement 现金报表,(现金)库存表.cash ticket 现销票,门市发票.cash transaction 现金交易.cash verification 现金核实,现金核查.cash voucher 现金凭单;现金收据.cash with order (c.w.o., C.W.O.) 订货时付款,订货付现,落单付现.cash without discount 付现无折扣.cash yield discount 现金获利率,现金收益率.cash-and-carry arbitrage 现货持有套利.cashier 出纳员,收支员.cashier's cheque (C.C.) 银行本票=cashier's order.central rate 中心汇率(一国货币对美元的汇率,并据此计算对其他货币的汇率) certificate of balance 存款凭单Certificate of Deposits (CDs) 大额定期存款单certificated security 实物证券certificates of deposit (CDs) 大面额存款单certifying bank 付款保证银行change hands 交换,换手.chartered bank 特许银行chattel 动产.chattel mortgage 动产抵押.chattel mortgage 动产抵押.chattel mortgage bond (美)动产抵押(公司)债券.chattel personal (私人)动产.chattel real 准不动产(土地权等).check certificate 检验证明书.check deposit 支票存款check list (核对用的)清单.check sheet 对帐单.checking account 支票帐户.checking deposits 支票存款,活期存款checking reserve 支票现金储备.checkstand (超级市场的)点货收款台.cheque (payable) to bearer 来人支票,不记名支票.cheque book 支票簿.cheque book stub 支票簿存根.cheque card 支票卡.cheque collection 支票兑取.cheque collector 支票兑取人.cheque crossed 划线支票.cheque crossed generally 普通划线支票.cheque crossed specially 特别划线支票.cheque deposit 支票存款.cheque drawer 支票出票人.cheque holder 支票执票人.cheque only for account 转帐支票.cheque payable at sight 见票即付支票.cheque protector 支票银码机.cheque rate 票据汇兑汇率,票汇价格=sight rate ,short rate. cheque register 支票登记簿.cheque returned 退票,退回的支票.cheque signer 支票签名机.cheque stub 支票存根.cheque to order 记名支票,指定人支票.China Investment Bank 中国投资银行circulation risks 流通风险.circulation tax (turnover tax) 流转税.city bank 城市银行claim a refound 索赔.clean collections 光票托收clearing bank 清算银行clearing house 清算所.clearinghouse 清算公司,票据交换所.close out 平仓,结清(账).closed and mortgage 闭口抵押.closing order 收市价订单.closing rate 收盘价closing transaction 平仓交易collar 带利率上下限的期权.collateral loan 抵押借款.collecting bank 托收银行collecting bank 托收银行collecting bank 代收行collection instructions 委托(托收的)单据collection items 托收业务,托收项目collection of trade charges 托收货款collection on clean bill 光票托收collection on documents 跟单托收collection order 托收委托书collection risk 托收风险collection risks 托收风险.collection service 托收服务collective-owned enterprise bonus tax 集体企业奖金税. collective-owned enterprise income tax 集体企业所得税. commercial and industrial loans 工商贷款commercial deposit 商业存款commercial paper 商业票据commercial paper house 经营商业票据的商号commercial risk 商业风险.commercial terms 商业条件.commission 佣金commodity futures 商品期货.commodity insurance 商品保险.common collateral 共同担保.common fund 共同基金common stock 普通股common trust fund 共同信托基金compensatory financing 补偿性融资.competitive risks 竞争风险.composite depreciation 综合折旧.compound interest 复利compound rate 复利率compound rate deposit 复利存款comprehensive insurance 综合保险.condominium 公寓私有共有方式.confirming bank 保兑银行congestion area 震荡区congestion tape 统一自动行情显示conservatism and liquidity 稳健性与流动性consortium bank 银团银行constructure risk 建设风险.consumer financing 消费融资.contingent risks 或有风险.contract money 合同保证金.contract size 合约容量.contracts of difference 差异合约.contractual value 合同价格.controlled rates 控制的汇率converge 集聚,(为共同利益而)结合一起.conversion 汇兑,兑换convertible currency 可兑换的货币cooling-off period 等待期cooperative financing 合作金融.cornering the market 操纵市场corners 垄断.corporate deposits 法人存款correspondent 代理行cost of maintenance 维修费.counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策counter-inflation policy 反通货膨胀对策cover 弥补,补进(卖完的商品等).cover 弥补(损失等);负担(开支);补进(商品或股票等);保险. coverage 承保险别;保险总额;范围保险.coverage ratio 偿债能力比率.cover-note 暂保单;投保通知单.credit 信用,信贷.credit account (C.A., C/A) 赊帐=open account2credit agreement 信贷协定.credit amount 信贷金额;赊帐金额;信用证金额.credit analysis 信用分析.credit balance 贷方余额,结欠,贷余.credit bank 信贷银行credit beneficiary 信用证受益人.credit business 赊售,信用买卖.credit buying 赊购.credit capital 信贷资本.credit cards 信用卡credit control 信用控制credit control 信用控制credit control 信用控制credit control instrument 信用调节手段credit control instrument 信用调节手段credit control instrument 信用调节手段credit expansion 信用扩张credit expansion 信用扩张credit expansion 信用扩张credit extending policy 融资方针credit extending policy 融资方针credit extending policy 融资方针credit facility 信用透支.credit limit 信用额度.credit restriction 信用限额.credit risk 信用风险.credit union 信用合作社creditor bank 债权银行crop up (out) 出现,呈现.cross hedge 交叉套做.cross hedging 交叉保值.cum dividend 附息cum rights 含权cumulative preferred stock 累积优先股currency futures 外币期货.currency futures contract 货币期货合约.current fund 流动基金current futures price 现时的期货价格.current ratio 流动比率current ratio 流动比率current ratio 流动比率customize 按顾客的具体要求制作.customs duty(tariffs) 关税.D/D (Banker's Demand Draft) 票汇daily interest 日息daily limit 每日涨(跌)停板.date of delivery 交割期.dealers 批发商.death and gift tax 遗产和赠与税.debt of honour 信用借款.debtor bank 借方银行decision-making under risk 风险下的决策.deed 契约.deed tax 契税.deferred savings 定期存款deficit covering 弥补赤字deficit covering 弥补赤字deficit covering 弥补赤字deficit-covering finance 赤字财政deficit-covering finance 赤字财政deficit-covering finance 赤字财政deflation 通货紧缩deflation 通货紧缩deflation 通货紧缩delivery date 交割日demand pull inflation 需求拉动通货膨胀demand pull inflation 需求拉动通货膨胀demand pull inflation 需求拉动通货膨胀demand shift inflation 需求变动型通货膨胀demand shift inflation 需求变动型通货膨胀demand shift inflation 需求变动型通货膨胀demand-deposit or checking-accounts 活期存款或支票帐户deposit account 存款帐户deposit account (D/A) 存款帐户deposit at call 通知存款deposit bank 存款银行deposit money 存款货币deposit rate 存款利率deposit turnover 存款周转率depreciation risks 贬值风险.derivative deposit 派生存款derived deposit 派生存款designated currency 指定货币deutsche marks (=DM) 西德马克devaluation of dollar 美元贬值developer 发展商.Development Bank 开发银行development financing 发展融资.devise 遗赠.die intestate 死时没有遗嘱.Diners card 大莱信用卡.direct exchange 直接汇兑direct financing 直接融资.direct hedging 直接套做.direct leases 直接租赁.direct taxation 直接税.discount credit 贴现融资.discount market 贴现市场discount on bills 票据贴现.discount paid 已付贴现额.discounted cash flow 净现金量discounting bank 贴现银行dishonour risks 拒付风险. disintermediation 脱媒.distant futures 远期期货.diversification 分散投资dividends 红利document of title 物权单据documentary collection 跟单托收Documents against Acceptance,D/A 承兑交单Documents against Payment,D/P 付款交单domestic correspondent 国内通汇银行domestic deposit 国内存款domestic exchange 国内汇兑double leasing 双重租赁.double mortgage 双重抵押.double option 双向期权.Dow Jones average 道·琼斯平均数down payment 首期.downgrade 降级downside 下降趋势.downtick 跌点交易Dragon card 龙卡.draw 提款draw cheque 签发票据.drawee bank 付款银行drawing account 提款帐户dual exchange market 双重外汇市场dual trading 双重交易.due from other funds 应收其他基金款due to other funds 应付其他基金款dumping 抛售early warning system 预警系统easy credit 放松信贷easy credit 放松信贷easy credit 放松信贷economic exposure 经济风险.efficient portfolio 有效证券组合electronic accounting machine 电子记帐机electronic cash 电子现金.electronic cash register 电子收款机electronic debts 电子借贷electronic funds transfer 电子资金转帐. electronic transfer 电子转帐emergency tariff 非常关税.encumbrance 债权(在不动产上设定的债权). endorsement for collection 托收背书. engage in arbitrage (to) 套汇entity n. 单位,整体,个体entrance fee 申请费.equalization fund (外汇)平衡基金equipment leasing services 设备租赁业务equity portfolio 股票资产.establishing bank 开证银行ethics risks 道德风险.Euro-bank 欧洲银行Eurocard 欧洲系统卡.European terms 欧洲标价法evaluation of property 房产估价.evasion of foreign currency 逃汇exception clause 免责条款.excess insurance 超额保险.exchange adjustment 汇率调整exchange alteration 更改汇率exchange arbitrage 外汇套利exchange bank 外汇银行exchange broker 外汇经纪人exchange brokerage 外汇经纪人佣金exchange business 外汇业务exchange clearing agreement 外汇结算协定exchange clearing system 汇结算制exchange competition 外汇竞争exchange contract 外汇成交单exchange control 外汇管制exchange convertibility 外汇兑换exchange customs 交易所惯例exchange depreciation 外汇下降exchange dumping 汇率倾销exchange dumping 汇率倾销.exchange fluctuations 汇价变动exchange for forward delivery 远期外汇业务exchange for spot delivery 即期外汇业务exchange freedom 外汇自由兑换exchange loss 汇率损失exchange parity 外汇平价exchange position 外汇头寸exchange position 外汇头寸;外汇动态. exchange premium 外汇升水exchange profit 外汇利润exchange proviso clause 外汇保值条款exchange quota system 外汇配额制exchange rate 汇价exchange rate fluctuations 外汇汇价的波动exchange rate parity 外汇兑换的固定汇率exchange rate risks 外汇汇率风险. exchange reserves 外汇储备exchange restrictions 外汇限制exchange risk 外汇风险exchange risk 兑换风险.exchange settlement 结汇exchange speculation 外汇投机exchange stability 汇率稳定exchange surrender certificate 外汇移转证exchange transactions 外汇交易exchange value 外汇价值exchange war 外汇战excise 货物税,消费税.exercise date 执行日exercise price, striking price 履约价格,认购价格. expenditure tax 支出税.expenditure tax regime 支出税税制.expenses incurred in the purchase 购买物业开支. expira请把以下财务报表英语翻译成汉语(不要机译) AOSHEN Bank-汉语是什么(对照)Cash BankChina TrustHANMI BankA/R-MASTER TRANSFERAccounts ReceivableA/R-Shanghai HehuiInventory AssetInvestment in MasterUndeposited FundsA/R-V CanDeposit and LoanFixed AssetPetty Cash-EdwardPetty Cash-LucyA/P-MASTERAccounts PayableCSCONT AINERDEPOSITINVESTMENT-NIOpening Bal EquityRetained EarningsRecycle IncomeSalesSales DiscountsCost of Goods SoldAlarm ExpenseBank Service ChargesBusiness Trip ExpenseCleaning ExpenseCredit Card ChargesDelivery ExpenseEquipment RentalFranchise FeesHR ExpenseImport Bonds RenewInsuranceInterest Expense:Finance ChargeLicenses and PermitsMoving ExpenseOcean Delivery In ExpenseOMS Annually FeePayroll ExpensesPayroll Expenses:Payroll-CashPayroll Expenses:Payroll-CheckPenaltyPenalty:Parking Ticket ExpensePostage and DeliveryProfessional Fees:AccountingRentShow Expense:Booth ExpenseShow Expense:Other Show ExpenseSupplies:MarketingSupplies:OfficeSupplies:WarehouseT axes:Payroll-FederalT axes:Payroll-StateT elephoneTrade MarkTransportation Expense:Car Insurance Transportation Expense:Car LeaseTransportation Expense:Gas and Parking Transportation Expense:Other Transportation Expense Travel & Ent:MealsUtilities:Gas and ElectricWarehouse ExpenseWaste ExpenseWebsite ExpenseOrdinary Income/ExpenseIncomeSalesSales DiscountsT otal IncomeCost of Goods SoldCost of Goods SoldT otal COGSExpenseAlarm ExpenseBank Service Charges Business Trip Expense Cleaning ExpenseCredit Card Charges Delivery Expense Equipment RentalFranchise FeesInsuranceOcean Delivery In Expense Payroll ExpensesPayroll-CashPayroll-CheckT otal Payroll Expenses PenaltyRentShow ExpenseBooth ExpenseOther Show ExpenseT otal Show Expense SuppliesMarketingOfficeWarehouseT otal SuppliesT axesPayroll-FederalPayroll-StateT otal TaxesT elephoneTrade MarkTransportation ExpenseCar LeaseGas and ParkingOther Transportation Expense T otal Transportation Expense Travel & EntMealsT otal Travel & EntUtilitiesGas and ElectricT otal UtilitiesWarehouse ExpenseWaste ExpenseT otal ExpenseNet Ordinary IncomeNet Income1-0000 Assets 资产1-1000 Current Assets 流动资产1-1100 Cash on Hand 库存现金1-1110 Cheque Account 活期存款帐户1-1120 Payroll Cheque Account 薪水活期存款帐户1-1130 Petty Cash 零用现金1-1140 Cash Drawer 抽屉现金1-1160 Undeposited Funds ？1-1190 Electronic Clearing Account 电子帐户1-1200 Trade Debtors 销售客户1-1210 Less Prov'n for Doubtful Debts ？1-1300 Inventory 存货1-1310 Raw Materials 原材料1-1320 Finished Goods 产成品1-1950 Withholding Credits ？1-1960 Voluntary Withholding Credits ？1-1970 ABN Withholding Credits ？1-2000 Other Assets 其他资产1-2100 Deposits Paid 存出保证金1-2200 Prepaid Insurance 预付保险费1-3000 Fixed Assets 固定资产1-3100 Plant & Equipm ent 工厂固定设备1-3110 Manufacturing Plant at Cost 制造车间成本1-3120 Manufac. Plant Accum Dep ？1-3130 Manufacturing Equipm ent Cost 生产设备成本1-3140 Manufac. Equip Accum Dep1-3200 Furniture & Fixtures 家具设备1-3210 Furniture & Fixtures at Cost 家具设备原价1-3220 Furniture & Fixtures Accum Dep1-3300 Office Equipment 办公室固定资产1-3310 Office Equip at Cost 办公室固定资产原价1-3320 Office Equip Accum Dep1-3400 Motor Vehicles 机动车辆1-3410 Motor Vehicles at Cost 机动车辆原价1-3420 Motor Vehicles Accum Dep2-0000 Liabilities 负债2-1000 Current Liabilities 流动负债2-1100 Credit Cards 信用卡2-1110 Bankcard 银行卡2-1120 Diners Club2-1130 MasterCard 万事达信用卡2-1140 Visa 签证2-1200 Trade Creditors 贸易债权人2-1300 GST Liabilities ？2-1310 GST Collected ？2-1330 GST Paid2-1350 Sales Tax Payable 应付营业税2-1360 Import Duty Payable 应付进口税2-1370 Voluntary Withholdings Payable ？2-1380 ABN Withholdings Payable2-1390 Luxury Car Tax Payable 应付进口车税2-1400 Payroll Liabilities 薪水债务2-1410 Payroll Deductions Payable 应付扣除薪水2-1420 PAYG Withholding Payable2-1600 Customer Deposits 消费者保证金2-1700 Other Current Liabilities 其他流动负债2-2000 Long-Term Liabilities 长期债务2-2100 Mortgages Payable 应付抵押款2-2200 Notes Payable 应付票据2-2300 Other Long Term Liabilities 其他长期债务3-0000 Equity 资产净值3-1000 Capital 资金3-1100 Capital Investm ent 资金总额3-1200 Capital Drawings3-8000 Retained Earnings 未分配利润3-9000 Current Year Earnings 本年利润3-9999 Historical Balancing4-0000 Income 收益4-1000 Retail Sales 零售4-1110 Sales Product #1 销售的产品#14-1120 Sales Product #2 销售的产品#24-1130 Sales Product #3 销售的产品#34-2000 Wholesale Sales 批发销售4-3000 Consignment Sales 承销品销售4-4000 Freight Incom e 货运收益4-5000 Late Fees Collected 收集的滞纳金4-6000 Miscellaneous Income 杂项收入5-0000 Cost of Sales 销售成本5-1000 Retail Cost of Sales 零售成本5-1110 Cost of Goods Sold #1 销售商品成本#15-1120 Cost of Goods Sold # 2 销售商品成本#25-1130 Cost of Goods Sold # 3 销售商品成本#35-2000 Wholesale Cost of Sales 批发成本5-3000 Consignment Cost of Sales 销售寄存物成本5-4000 Wages for Production Labour 生产工人工资5-5000 Materials & Supplies 原材料供应5-6000 Freight 货运5-7000 Other Costs 其他成本6-0000 Expenses 费用6-1000 Advertising 广告费6-1200 Car & Truck Expenses 汽车费6-1300 Commissions Paid 支付佣金费6-1500 Depreciation Expense 折旧费6-1600 Discounts 折扣6-1610 Discounts Given6-1620 Discounts Taken6-1700 Freight Paid 运费6-1800 Insurance 保险费6-1900 Interest 利息6-1910 Overdraft Interest 透支利息6-1920 Mortgage Interest 抵押利息6-1930 Other Interest 其他利息6-2000 Late Fees Paid 支付滞纳金6-2100 Lease Expenses 租赁费6-2110 Machinery & Equipment 机械及设备6-2120 Other Business Property 其他财产6-2200 Legal & Professional Services 法定专业性劳务6-2300 Office Expenses 办公费6-2400 Employment Expenses 雇佣费6-2410 Staff Amenities6-2420 Superannuation 退休金6-2430 Wages & Salaries 工资及薪水6-2440 Workers' Compensation 工人补偿6-2450 Other Employer Expenses 其他雇主费用6-2500 Repairs 修理费6-2550 Shrinkage/Spoilage6-2600 Supplies6-2700 Taxes 税金6-2800 Telephone 电话费6-2900 Services 服务费hand,cash drawer在差不多,它的作用也就是防止坐支.2.Less Prov'n for Doubtful Debts ？减:坏帐准备3.Withholding Credits ？指“代扣代交款项”一般指代扣代缴的税款等，例如：美国商家在购买货物时，有义务扣下来自别的州的供应商的GST（Goods and services tax ）1-1200 Trade Debtors 应收帐款1-3120 Accum Dep （accumulated depreciation）累计折旧2-1120 Diners Club 大来国际信用卡2-1140 Visa Visa信用卡2-1200 Trade Creditors 应付帐款3-0000 Equity 权益3-1000 Capital 资本二、负债类Liability短期负债Current liability短期借款Short-term borrowing应付票据Notes payable银行承兑汇票Bank acceptance商业承兑汇票Trade acceptance应付账款Account payable预收账款Deposit received代销商品款Proxy sale goods revenue应付工资Accrued wages应付福利费Accrued welfarism应付股利Dividends payable应交税金Tax payable应交增值税value added tax payable进项税额Withholdings on VAT已交税金Paying tax转出未交增值税Unpaid VAT changeover减免税款Tax deduction销项税额Substituted money on VAT出口退税Tax reimbursement for export'21710107 进项税额转出Changeover withnoldings on VAT'21710108 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 changeover'21710110 未交增值税Unpaid VAT'217102 应交营业税Business tax payable'217103 应交消费税Consumption tax payable'217104 应交资源税Resources tax payable'217105 应交所得税Income tax payable'217106 应交土地增值税Increment tax on land value payable'217107 应交城市维护建设税Tax for maintaining and building cities payable'217108 应交房产税Housing property tax payable'217109 应交土地使用税Tenure tax payable'217110 应交车船使用税Vehicle and vessel usage license plate tax(VVULPT) payable '217111 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 payable'231101 债券面值Face value, Par value'231102 债券溢价Premium on bonds'231103 债券折价Discount on bonds'231104 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 reserve'311101 资本(或股本)溢价Cpital(or Stock) premium'311102 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 reserves'311105 拨款转入Allocate sums changeover in'311106 外币资本折算差额Foreign currency capital'311107 其他资本公积Other capital reserve3121 盈余公积Surplus reserves'312101 法定盈余公积Legal surplus'312102 任意盈余公积Free surplus reserves'312103 法定公益金Legal public welfare fund'312104 储备基金Reserve fund'312105 企业发展基金Enterprise expension fund'312106 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 distribution'314101 其他转入Other chengeover in'314102 提取法定盈余公积Withdrawal legal surplus'314103 提取法定公益金Withdrawal legal public welfare funds'314104 提取储备基金Withdrawal reserve fund'314105 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 fund'314107 利润归还投资Profits capitalizad on return of investment'314108 应付优先股股利Preferred Stock dividends payable'314109 提取任意盈余公积Withdrawal other common accumulation fund'314110 应付普通股股利Common Stock dividends payable'314111 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 manufacture'410101 基本生产成本Base cost of manufacture'410102 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。

资产负债表-损益表-现金流量表-中英文对照-翻译

Loss on the external fixed assets, intangible assets (or less: gains)
处置固定资产、无形资产损失（减收益）
Payments of all types of taxes
支付的各项税费
Loss on scrapping of fixed assets
Net cash flow from operating activities
经营活动产生的现金流量净额
Reduction of inventories (or less: increases)
存货的减少（减增加）
Ⅱ. Cash flow from investing activities：
投资活动产生的现金流量
固定资产清理
TotalLong-termLiabilities
长期负债合计
Construction inProgress
在建工程
TotalLiabilities
负债合计
NetLoss ofFixedAssets toBeProcessed
待处理固定资产净损失
Owner equity
所有者权益
TotalFixedAssets
将净利润调节为经营活动现金流量
Cash received from sales of goods or rendering of services
销售商品、提供劳务收到的现金
Net profit
净利润
Tax refunds received
收到的税费返还
Add: Provision for impairment losses of assets
债务转为资本
Conversion of debt into capital

现金流量表中英文对照表

现金流量表（CASH FLOW STATEMENT）项目一、经营活动产生的现金流量：ITEMS1、Cash flows from operating activities项目取得子公司及其他营业单位支付的现金净额ITEMSnet cash outflows of procurement of subsidiaries andother business units销售商品、提供劳务收到的现金收到的税费返还收到其他与经营活动有关的现金Cash received from sale of goods or rendering of支付其他与投资活动有关的现金servicesRefund of tax and levies 投资活动现金流出小计Other cash received relating to operating activities 投资活动产生的现金流量净额Other cash payments relating to investing activitiesCash inflow from investment activitiesNet cash flows from investing activities经营活动现金流入小计购买商品、接受劳务支付的现金支付给职工以及为职工支付的现金支付的各项税费Cash inflows from operating activitiesCash paid for goods and servicesCash paid to and on behalf of employeesPayments of all types of taxes三、筹资活动产生的现金流量：吸收投资收到的现金其中：子公司吸收少数股东投资收到的现金取得借款收到的现金3、Cash flows from financing activitiesCash received from capital contributionAmong:cash inflows from minority investment insubsidiariesCash received from borrowings支付其他与经营活动有关的现金Other cash paid relating to operating activities 收到其他与筹资活动有关的现金Other cash received relating to financing activities经营活动现金流出小计经营活动产生的现金流量净额二、投资活动产生的现金流量：收回投资收到的现金Cash inflows from operating activitiesNet cash flows from operating activities2、Cash flows from investing activitiesCash received from disposal of investments筹资活动现金流入小计偿还债务支付的现金分配股利、利润或偿付利息支付的现金其中：子公司支付给少数股东的股利、利润Cash inflow from investment activitiesCash repayments of amounts borrowedCash payments forinterest expenses and distribution ofdividends or profitAmong:dividends and earnings paid to minorities bysubsidiaries取得投资收益收到的现金处置固定资产、无形资产和其他长期资产收回的现金净额Cash received from returns on investmentsNet cash received from disposal of fixed assets,Intangible assets & other long-term assets支付其他与筹资活动有关的现金筹资活动现金流出小计Other cash payments relating to financing activitesCash inflow from investment activities处置子公司及其他营业单位收到的现金净额Net cash received disposal subsidiary and otherbusiness units筹资活动产生的现金流量净额Net cash flows from financing activities收到其他与投资活动有关的现金投资活动现金流入小计Other cash received relating to investing activitiesCash inflow from investment activities四、汇率变动对现金及现金等价物的影响五、现金及现金等价物净增加额4、Effect of foreing exchange rate changes on cash5、Net increase in cash and cash equivalents购建固定资产、无形资产和其他长期资产支付的现金Cash paid to acquire fixed assets,intangible assets加：期初现金及现金等价物余额& other long-term assetsPlus:Initial cash and cash equivalents balance投资支付的现金Cash paid to acquire investments 六、期末现金及现金等价物余额6、The final cash and cash equivalents balance。

现金流量表中英文

4,500,713.17 4,763,478.57
-262,765.40
现金流量表
CASH FLOWS STATEMENT 2008 YEAR 編制單位：XXX
NAME OF ENTERPRISE：XXX
單位
行次 Line No.
：元
金额 AMOUNT
CURRENCY：RMB YUAN
项目 ITEMS 一、经营活动产生的现金流量Cash flows from operating activities: 销售商品、提供劳务收到的现金Cash received from sales of goods or rending of services 收到的税费返还Refund of tax and levy 收到的其他与经营活动有关的现金Other cash received relating to operating activities 现金流入小计 Sub-total of cash inflows 购买商品、接受劳务支付的现金Cash paid for goods and services 支付给职工预计为职工支付的现金Cash paid to and behalf of employees 支付的各项税费Cash paid to taxes and expenses 支付的其他与经营活动有关的现金Other cash paid relating to operating activities 现金流出小计Sub-total of cash outflows 经营活动产生的先进流量净额Net cash flows from operating activities 二、投资活动产生的现金流量： Cash flows from investing activities 收回投资所收到的现金Cash received from return of investment 取得投资收益所收到的现金Cash received from investments 处置固定资产、无形资产和其他长期资产而收回的现金净额 Net cash received from disposal of fixed assets,intangible assets and other long-term assets 收到的其他与经营活动有关的现金Other cash received relating to operating activities 现金流入小计 Sub-total of cash inflows 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets and other long-term assents 投资所支付的现金Cash paid for investments 支付的其他与经营活动有关的现金Other cash paid relating to operating activities 现金流出小计Sub-total of cash outflows 投资活动产生的现金流量净额Net cash flows from investing activities 三、筹资活动产生的现金流量Cash flows from financing activities 吸收投资所收到的现金Cash received from investors 借款所收到的现金Cash from borrowings 收到的其他与筹资活动有关的现金Other cash received relating to financing activities 现金流入小计 Sub-total of cash inflows 偿还债务所支付的现金Cash repayments of amount borrowed 分配股利、利润或偿还利息所支付的现金 Cash payments for distrbution of dividends or profits

现金流量表中英文对照表

中英文现金流量表

中英文现金流量表 CASH FLOW STATEMENT(Travel enterprise) 编制单位：Name of enterprise: 单位：元项目 ITEMS 行次金额一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1 销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2 收到的税费返还 Refund of tax and levies 3 收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4 现金流入小计 Sub-total of cash inflows 5 购买商品、接受劳务支付的现金 Cash paid for goods and services 6 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7 支付的各项税费 Payments of all types of taxes 8 支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9 现金流出小计 Sub-total of cash outflows 10 经营活动产生的现金流量净额 Net cash flows from operating activities 11 二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12 收回投资所收到的现金 Cash received from disposal of investments 13 取得投资收益所收到的现金 Cash received from returns on investments 14 处置固定资产、无形资产和其他长期资产所收回的现金净额 NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&Oth erLong-termAssets 15 收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16 现金流入小计 Sub-total of cash inflows 17 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long -term assets 18 投资所支付的现金 Cash paid to acquire investments 19 支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20 现金流出小计 Sub-total of cash outflows 21 投资活动产生的现金流量净额 Net cash flows from investing activities 22 三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23 吸收投资所收到的现金 Cash received from capital contribution 24 借款所收到的现金 Cash received from borrowings 25 收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26 现金流入小计 Sub-total of cash inflows 27 偿还债务所支付的现金 Cash repayments of amounts borrowed 28 分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30 现金流出小计 Sub-total of cash outflows 31筹资活动产生的现金流量净额 Net cash flows from financing activities 32 四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33 五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34 （续表）现金流量表（非金融类）CASH FLOW STATEMENT(Travel enterprise) 会外年通03表编制单位：Name of enterprise: 单位：元补充资料 35 1.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36 净利润 Net profit 37 加：*少数股东权益 Add:Minority interest 38减：未确认的投资损失 Less:Uncertained investment loss 39 加：计提的资产损失准备 Add:Provision for asset impairment 40 固定资产折旧 Depreciation of fixed assets 41 无形资产摊销 Amortisation of intangible assets 42 长期待摊费用摊销 Amortisation of long-term prepaid expenses 43 待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44 预提费用增加(减：减少) Increase in prepaidexpenses(deduct:decrease) 45 处置固定资产、无形资产和其他长期资产的损失(减：收益) LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-ter mAssets'DeductGains 46 固定资产报废损失 Losses on disposal of fixed assets 47财务费用 Financial expenses 48 投资损失(减：收益) Losses arising from investments(deduct:gains) 49 递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50 存货的减少(减：增加) Decrease in inventories(deduct:increase) 51 经营性应收项目的减少(减：增加) Decrease in operatingreceivables(deduct:increase) 52经营性应付项目的增加(减：减少) Increare in operatingpayables(deduct:decrease) 53其他Others 54经营活动产生的现金流量净额Net cash flows from operating activities 552.不涉及现金收支的投资和筹资活动：Investing and financing activities that do not involve cash receipts and payment 56债务转为资本Conversion of debt into captical 57一年内到期的可转换公司债券ReclassificationOfConvertibleBondsExpiringWithinOneY earAsCurren tLiability 58融资租入固定资产Fixed assets acquired under finance leases 59其他Other 6061 623.现金及现金等价物净增加情况：Net increase/(decrease) in cash and cash equivalents 63现金的期末余额Cash at end of year 64减：现金的期初余额Less: Cash at beginning of year 65加：现金等价物的期末余额Plus:Cash equivalents at end of year 66 减：现金等价物的期初余额Less:Cash equivalents at beginning of year 67现金及现金等价物净增加额Net increase/(decrease) incash and cash equivalents 68。

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CASH ADVANCE REQUISITION