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
Foreign 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 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
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
完整中英文对照资产负债表-损益表--现金流量表
