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中英文资产负债表和损益表.txt性格本身没有好坏，乐观和悲观对这个世界都有贡献，前者发明了飞机，后者发明了降落伞。中英文资产负债表和损益表
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
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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
资产负债表 BALANCE SHEET
资 产 ASSETS 流动资产： CURRENT ASSETS 现金 Cash on hand 备用金 Pretty cash 银行存款 Cash in banks 有价证券 Marketable receivable 应收票据 Notes receivable
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应收帐款 Accounts receivable
减：坏帐准备 Less：allowance for bad debts 预付货款 Prepayments-supplies 内部往来 Inter-company accounts
其他应收款 Other receivables
待摊费用 Prepaid and deferred expenses 存 货 Inventories
减：存货变现损失准备： Less：allowance on inventory reduction to market 已转未完工生产成本 Transferred in production cost transforming 一年内到期的长期投资 Matured long time investments within a year 流动资产合计 Total current assets 长期投资： LONG TERM INVESTMENT 长期投资 Long term investments 拨付所属资金 Funds to burnchs
一年以上的应收款项 Accounts receivable over a year 固定资产： FIXED ASSETS 固定资产原价 Fixed assets-cost
减：累计折旧 Less:amumulated depreciation 固定资产净值 Fixed assets-net value 固定资产清理 Disposal of fixed assets
融资租入固定资产原价： Fixed assets-cost on financial lease
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减：融资租入固定资产折旧 Less：amumulated depreciation
融资租入固定资产净值： Fixed assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 在建工程 Construction work in process
☆无形资产 场地使用权 工业产权及专有技术 其他无形资产 无形资产合计 其它资产 开办费 筹建期间汇兑损失 递延投资损失 递延税款借项 其他递延支出 待转销汇兑损益 其他递延借款 其他资产合计 资产总计
INTANGIBLE ASSETS Right to the use of a site
Industrial property right anf patents Other intangibles Total intangible assets OTHER ASSETS Organization espenses
Exchange losses during organization period Deferred investment losses Debit side of deferred tax Other deferred expuditures
Prepaid and deferred exchange loss Debit side of other deferred Total other Assets TOTAL ASSETS -可编辑修改-
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负债及所有者权 LIABILITIES AND CAPITAL 流动负债： CURRENT LIABILITIES 短期借款 Short term loans 应付票据 Notes payable 应付帐款 Accounts payable 内部往来 Inter-company accounts
预收货款 Items received in advance-supplies 应付工资 Accured payroll 应交税金 Taxes payable 应付股利 Dividendes payable 其他应付款 Other payables 预提费用 Accrued expenses 职工奖励及福利费用 Bonus and welfare funds
一年内到期的长期负债 Matured long term liabilities within a year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债： LONG TREM LIABILITIES 长期借款 long term loans 应付公司债 Bouds payable
应公司债溢价（折价） Premium on bonds payable（discount）
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中英文资产负债表和损益表
