會計報表項目中英文比較帖(基本達成）Balancesheet（audited）財產欠債表Assets財產Currentassets流動財產、Cash錢幣資本Short—terminvestment短期投資Notesreceivable應收單據Dividendsreceivable應收股利Interestreceivable應收利息Accountreceivable應收帳款Otherreceivable其余應收款Advancedtosuppliers預支帳款Subsidiesreceivable應收補助款Inventories存貨Prepaidexpenses待攤花費Long-terminvestmentsmaturingwithinoneyear一年內到期的長久投資Othercurrentassents其余流動財產Totalcurrentassets流動財產共計Long-terminvestments長久投資Long-termequityinvestment

長久股權投資Long-termdebtinvestment

長久債權投資Totallong—terminvestment長久投資共計Fixedassets固定財產Fixedassets—cost固定財產原價Less:accumulateddepreciation減：累計折舊Fixedassetsnetvalue固定財產凈值Less:impairmentoffixedassets減：固定財產減值準備Fixedasset—bookvalue固定財產凈值Materialsforprojects工程物質Constructioninprogress在建工程Disposaloffixedassets固定財產清理Totalfixedassets固定財產共計Intangibleassetsandotherassets無形財產及其余財產Intangibleassets無形財產Long-termdeferredexpenses長久待攤花費Otherlong-termassets其余長久財產Totalintangibleassetsandotherassets無形財產及其余財產共計Deferredtax:遞延稅項Deferredtaxdebit遞延稅款借項Totalassets財產總計Liabilitiesandowners’equity欠債及全部者權益Currentliabilities：流動欠債Short-termloans短期借錢Notespayable對付單據Accountpayable對付帳款Advancefromcustomers預收帳款Accruedpayroll對付薪資Accruedemployee’swelfareexpenses對付福利費Dividendspayable對付股利Taxespayable應交稅金Othertaxesandexpensepayable其余應交款Otherpayable其余對付款Accruedexpenses預提花費Provisions估計欠債Long-termliabilitiesduewithinoneyear一年內到期的長久欠債Othercurrentliabilities其余流動欠債Totalcurrentliabilities流動欠債共計Long-termliabilities：長久欠債Long—termloans長久借錢Bondspayable對付債券Long—termaccountspayable長久對付款Specificaccountpayable專項對付款Otherlong-termliabilities其余長久欠債Totallong—termliabilities長久欠債共計Deferredtax：遞延稅項Deferredtaxcredits遞延稅款貸項Totalotherliabilities:欠債共計Owner'sequity:全部者權益(股東權益）Paid-incapital實收資本Less:investmentreturned減:已送還投資Pain-incapital-net實收資本凈額Capitalsurplus資本公積Surplusfromprofits盈利公積Including：statutorypublicwelfarefund此中：法定公益金Undistributedprofit未分派利潤Totalowner’sequity全部者權益(股東權益）Totalliabilitiesandowner'sequities欠債及全部者權益Totalliabilitiesandowner’s負sequitie債及全部者權益Incomestatement（audited）利潤表（已審）Item項目Sales產品銷售收入Including:exportsales此中：出口產品銷售收入Less:salesdiscountsandallowances減：銷售折扣與折讓Netsales產品銷售凈額Less:salestax減：產品銷售稅金Costofsales產品銷售成本Including：costofexportsales出口產品銷售成本Grossprofit產品銷售毛利Less:sellingexpense減：銷售花費Generalandadministrativeexpense管理花費Financialexpense財務花費Including：interestexpense（lessinterestincome）此中:利息支出（減利息收入）Exchangeloss(lessexchangegain)匯兌損失（減匯兌利潤）Incomefrommainoperation產品銷售利潤Add：incomefromotheroperations加:其余業務利潤Operatingincome營業利潤Add:investmentincome加：投資利潤Non-operatingexpense營業外收入Less：non-operatingexpense減:營業外支出Add：adjustmenttopripryear'sincomeandexpense加：從前年度損益調整Incomebeforetax利潤總數Less：incometax減:所得稅Netincome凈利潤Statementofprofitapropriationanddistribution(audited）利潤分派表（已審)Item項目Netincome凈利潤Add:undistributedprofitatbeginningofyear加：年初未分派利潤Othertransferredin其余轉入Profitavailablefordistribution可供分派的利潤Less:statutorysurplusfromprofits減：提取法定盈利公積Statutorypublicwelfarefund提取法定公益金Staffandworkers'bonusandwelfarefund員工獎賞及福利基金Reservefund提取貯備基金Enterpriseexpansionfund提取公司發展基金Profitcapitalizedonreturnofinvestments利潤送還投資Profitavailablefordistributiontoowners可供投資者分派的利潤Less:dividendspayableforpreferredstock對付優先股股利Voluntarysurplusfromprofits提取隨意盈利公積Dividendspayableforcommonstock對付一般股股利Dividendstransferredtocapital轉作股本的一般股股利Undistributedprofit未分派利潤Cashflowsstatement現金流量表項目ItemNO。行次金額amount1。經營活動產生的現金流量：cashflowsfromoperatingactivities銷售商品供給勞務收到的現金cashreceivedfromsalesofgoodsorrenderingofservices收到的稅費返還refundoftaxes收到的其余與經營活動相關的現金流量othercashreceivedrelatingtooperatingtoactivities現金流入小計sub-totalofcashinflows購置商品,接受勞務支付的現金cash—paidforgoodsandservices支付給員工以及為員工支付的現金cashpaidtoandonbehalfofemployees支付各項稅費cashpaidfortaxes支付的其余與經營活動相關的現金othercashpaidrelatingtooperatingactivities現金流出小計sub—totalofcashoutflows經營活動產生的現金流量凈額netcashflowsfromoperatingactivities2.投資活動產生的現金流量cashflowsfrominvestingactivities回收投資所收到的現金cashreceivedfromreturnofinvestments獲得投資利潤所收到的現金cashreceivedfrominvestmentincome處理固定財產無形財產和其余長久財產而收到的現金凈額netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets收到的其余與投資活動相關的現金othercashreceivedrelatingtoinvestingactivities現金流入小計sub—totalofcashinflows購建固定財產，無形財產和其余長久財產所支付的現金cashpaidtoacquirefixedassets,intangibleassetsandotherlong—termassets投資所支付的現金cashpaidtoacquireequityinvestments支付的其余與投資活動相關的現金othercashpaidrelatingtoinvestingactivities現金流出小計sub-totalofcashoutflows投資活動產生的現金流量凈額netcashflowsfrominvestingactivities3。籌資活動產生的現金流量：cashflowsfromfinancingactivities汲取投資所收到的現金proceedsfromcapitalincrease借錢所收到的現金proceedsfromborrowings收到的其余的與籌資活動相關的現金otherproceedsrelatingtofinancingactivities現金流入小計sub—totalofcashinflows償還債務所支付的現金cashrepaymentsofborrowings分派股利，利潤或支付利息所支付的現金cashpaymentsfordistributionofdividendsorprofitsorinterests支付的其余與籌資活動相關的現金othercashpaymentsrelatingtofinancingactivities現金流出小計sub—totalofcashoutflows籌資活動產生的現金流量凈額netcashflowsfromfinancingactivities4.匯率改動對現金的影響額effectofforeignexchangeratechangesoncash5。現金及現金等價物凈增添額netincreaseincashandcashflowsfromoperatingactivities1將凈利潤調理為經營活動現金流量reconciliationofnetprofittocashflowsfromoperatingactivities凈利潤加：計提的財產減值準備固定財產折舊

plus:cashequivalentsattheendoftheperiodadd:impairmentofassetsdepreciationoffixedassets無形財產攤銷amortizationofintangibleassets長久待攤花費攤銷amortizationoflong—termdeferredexpenses待攤花費減少（減：增添)decreaseofprepaidexpenses（less：increases)預提花費增添（減：減少）increaseofaccruedexpense(less：decrease)處理固定財產，無形財產和其余長久財產的損失（減:利潤）lossesondisposaloffixedassets，intangibleassetsandotherlong-termassets（ordeductgains)固定財產報廢損失lossesonscrappingoffixedassets財務花費financialexpenses投資損失(減：利潤）lossesonarisingfrominvestments(ordeduct：debit)遞延稅款貸項(減：借項）deferredtaxcredit(ordebit）存貨的減少（減:增添）decreaseininventories(ordeduct:increase）經營性應收項目的減少（減：增添)decreaseinoperatin