1、精選優質文檔-傾情為你奉上精選優質文檔-傾情為你奉上專心-專注-專業專心-專注-專業精選優質文檔-傾情為你奉上專心-專注-專業財務報表中英文對照1.資產負債表Balance Sheet項目ITEM貨幣資金Cash短期投資Short term investments應收票據Notes receivable應收股利Dividend receivable應收利息Interest receivable應收帳款Accounts receivable其他應收款Other receivables預付帳款Accounts prepaid期貨保證金Future guarantee應收補貼款Allowance r

2、eceivable應收出口退稅Export drawback receivable存貨Inventories其中：原材料Including:Raw materials產成品(庫存商品)Finished goods待攤費用Prepaid and deferred expenses待處理流動資產凈損失Unsettled G/L on current assets一年內到期的長期債權投資Long-term debenture investment falling due in a year其他流動資產Other current assets流動資產合計Total current assets長期投資

3、：Long-term investment：其中:長期股權投資Including long term equity investment長期債權投資Long term securities investment*合并價差Incorporating price difference長期投資合計Total long-term investment固定資產原價Fixed assets-cost減：累計折舊Less:Accumulated Dpreciation固定資產凈值Fixed assets-net value減：固定資產減值準備Less:Impairment of fixed assets固定

4、資產凈額Net value of fixed assets固定資產清理Disposal of fixed assets工程物資Project material在建工程Construction in Progress待處理固定資產凈損失Unsettled G/L on fixed assets固定資產合計Total tangible assets無形資產Intangible assets其中:土地使用權Including and use rights遞延資產（長期待攤費用）Deferred assets其中:固定資產修理Including:Fixed assets repair固定資產改良支出I

5、mprovement expenditure of fixed assets其他長期資產Other long term assets其中:特準儲備物資Among it:Specially approved reserving materials無形及其他資產合計Total intangible assets and other assets遞延稅款借項Deferred assets debits資產總計Total Assets資產負債表(續表)Balance Sheet項目ITEM短期借款Short-term loans應付票款Notes payable應付帳款Accounts payab1e

6、預收帳款Advances from customers應付工資Accrued payroll應付福利費Welfare payable應付利潤(股利)Profits payab1e應交稅金Taxes payable其他應交款Other payable to government其他應付款Other creditors預提費用Provision for expenses預計負債Accrued liabilities一年內到期的長期負債Long term liabilities due within one year其他流動負債Other current liabilities流動負債合計Total

7、 current liabilities長期借款Long-term loans payable應付債券Bonds payable長期應付款long-term accounts payable專項應付款Special accounts payable其他長期負債Other long-term liabilities其中:特準儲備資金Including:Special reserve fund長期負債合計Total long term liabilities遞延稅款貸項Deferred taxation credit負債合計Total liabilities*少數股東權益Minority inte

8、rests實收資本(股本)Subscribed Capital國家資本National capital集體資本Collective capital法人資本Legal persons capital其中:國有法人資本Including:State-owned legal persons capital集體法人資本Collective legal persons capital個人資本Personal capital外商資本Foreign businessmens capital資本公積Capital surplus盈余公積surplus reserve其中:法定盈余公積Including:sta

9、tutory surplus reserve公益金public welfare fund補充流動資本Supplermentary current capital*未確認的投資損失（以“-”號填列）Unaffirmed investment loss未分配利潤Retained earnings外幣報表折算差額Converted difference in Foreign Currency Statements所有者權益合計Total shareholders equity負債及所有者權益總計Total Liabilities&Equity2.利潤表NCOME STATEMENT項目ITEMS產品

10、銷售收入Sales of products其中：出口產品銷售收入Including：Export sales減：銷售折扣與折讓Less：Sales discount and allowances產品銷售凈額Net sales of products減：產品銷售稅金Less：Sales tax產品銷售成本Cost of sales其中：出口產品銷售成本Including：Cost of export sales產品銷售毛利Gross profit on sales減：銷售費用Less：Selling expenses管理費用General and administrative expenses財

11、務費用Financial expenses其中：利息支出(減利息收入)Including：Interest expenses(minusinterest ihcome)匯兌損失(減匯兌收益)Exchange losses(minus exchange gains)產品銷售利潤Profit on sales加：其他業務利潤Add：profit from other operations營業利潤Operating profit加：投資收益Add：Income on investment加：營業外收入Add：Non-operating income減：營業外支出Less：Non-operating

12、expenses加：以前年度損益調整Add：adjustment of loss and gain for previous years利潤總額Total profit減：所得稅Less：Income tax凈利潤Net profit3.現金流量表Cash Flows Statement項目Items流量從經營活動： Flows from Operating Activities:01 ）所收到的現金從銷售貨物或提供勞務01)Cash received from sales of goods or rendering of services02 ）收到的租金02)Rental received

13、增值稅銷售額收到退款的價值Value added tax on sales received and refunds of value03 ）增值稅繳納03)added tax paid04 ）退回的其他稅收和征費以外的增值稅04)Refund of other taxes and levy other than value added tax07 ）其他現金收到有關經營活動07)Other cash received relating to operating activities08 ）分，總現金流入量08)Sub-total of cash inflows09 ）用現金支付的商品和服務0

14、9)Cash paid for goods and services10 ）用現金支付經營租賃10)Cash paid for operating leases11 ）用現金支付，并代表員工11)Cash paid to and on behalf of employees12 ）增值稅購貨支付12)Value added tax on purchases paid13 ）所得稅的繳納13)Income tax paid14 ）支付的稅款以外的增值稅和所得稅14)Taxes paid other than value added tax and income tax17 ）其他現金支付有關的經

15、營活動17)Other cash paid relating to operating activities18 ）分，總的現金流出18)Sub-total of cash outflows19 ）凈經營活動的現金流量19)Net cash flows from operating activities流向與投資活動： Flows from Investing Activities:20 ）所收到的現金收回投資20)Cash received from return of investments21 ）所收到的現金從分配股利，利潤21)Cash received from distributi

16、on of dividends or profits22 ）所收到的現金從國債利息收入22)Cash received from bond interest income現金凈額收到的處置固定資產，無形資產Net cash received from disposal of fixed assets,intangible23 ）資產和其他長期資產23)assets and other long-term assets26 ）其他收到的現金與投資活動26)Other cash received relating to investing activities27 ）小計的現金流入量27)Sub-

17、total of cash inflows用現金支付購建固定資產，無形資產Cash paid to acquire fixed assets,intangible assets28 ）和其他長期資產28)and other long-term assets29 ）用現金支付，以獲取股權投資29)Cash paid to acquire equity investments30 ）用現金支付收購債權投資30)Cash paid to acquire debt investments33 ）其他現金支付的有關投資活動33)Other cash paid relating to investing

18、activities34 ）分，總的現金流出34)Sub-total of cash outflows35 ）的凈現金流量，投資活動產生35)Net cash flows from investing activities流量籌資活動： Flows from Financing Activities:36 ）的收益，從發行股票36)Proceeds from issuing shares37 ）的收益，由發行債券37)Proceeds from issuing bonds38 ）的收益，由借款38)Proceeds from borrowings41 ）其他收益有關的融資活動41)Other

19、proceeds relating to financing activities42 ） ，小計的現金流入量42)Sub-total of cash inflows43 ）的現金償還債務所支付的43)Cash repayments of amounts borrowed44 ）現金支付的費用，對任何融資活動44)Cash payments of expenses on any financing activities45 ）支付現金，分配股利或利潤45)Cash payments for distribution of dividends or profits46 ）以現金支付的利息費用46

20、)Cash payments of interest expenses47 ）以現金支付，融資租賃47)Cash payments for finance leases48 ）以現金支付，減少注冊資本48)Cash payments for reduction of registered capital51 ）其他現金收支有關的融資活動51)Other cash payments relating to financing activities52 ）分，總的現金流出52)Sub-total of cash outflows53 ）的凈現金流量從融資活動53)Net cash flows fr

21、om financing activities的外匯匯率變動對現金 of Foreign Exchange Rate Changes on Cash增加現金和現金等價物 Increase in Cash and Cash Equivalents補充資料Supplemental Information1.投資活動和籌資活動，不參與 and Financing Activities that do not Involve in現金收款和付款Cash Receipts and Payments56 ）償還債務的轉讓固定資產56)Repayment of debts by the transfer o

22、f fixed assets57 ）償還債務的轉移投資57)Repayment of debts by the transfer of investments58 ）投資在形成固定資產58)Investments in the form of fixed assets59 ）償還債務的轉移庫存量59)Repayments of debts by the transfer of investories凈利潤現金流量從經營 of Net Profit to Cash Flows from Operating活動Activities62 ）凈利潤62)Net profit63 ）補充規定的壞帳或不良

23、債務注銷63)Add provision for bad debt or bad debt written off64 ）固定資產折舊64)Depreciation of fixed assets65 ）無形資產攤銷65)Amortization of intangible assets損失處置固定資產，無形資產Losses on disposal of fixed assets,intangible assets66 ）和其他長期資產（或減：收益）66)and other long-term assets (or deduct:gains)67 ）損失固定資產報廢67)Losses on scrapping of fixed assets68 ）財務費用68)Financial expenses69 ）引起的損失由投資管理（或減：收益）69)Losses arising from inv