新会计准则下的英文版的会计报表
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date
记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer
二、资产负债表 Balance Sheet 资产 Assets
流动资产 Current Assets
货币资金 Cash and Cash Equivalents 短期投资 Short-term Investment
一年内到期委托贷款 Entrusted Loan Receivable Due within One Year
减：一年内到期委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year
减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment
短期投资净额 Net Value of Short-term Investment 应收票据 Notes Receivable 应收股利 Dividends Receivable 应收利息 Interest Receivable 应收账款 Accounts Receivable
减：应收账款坏账准备 Deduct: Bad Debt Reserve for Accounts Receivable 应收账款净额 Net Value of Accounts Receivable 其他应收款 Other Receivable
减：其他应收款坏账准备 Deduct: Bad Debt Reserve for Other Receivable 其他应收款净额 Net Value of Other Receivable 预付账款 Prepayment
应收补贴款 Subsidy Receivable 存货 Inventory
减：存货跌价准备 Deduct: Inventory Falling Price Reserve 存货净额 Net Value of Inventory
已完工尚未结算款 Amount Due from Customer for Contract Work 待摊费用 Deferred Expense
一年内到期的长期债权投资 Long-term Investment on Bonds Due within One Year 一年内到期的应收融资租赁款 Financial Lease Receivable Due within One Year 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
长期股权投资 Long-term Investment on Stocks 委托贷款 Entrusted Loan
长期债权投资 Long-term Investment on Bonds 长期投资合计 Total Long-term Investment
减：长期股权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on
Stocks
减：长期债权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on Bonds
减：委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan 长期投资净额 Net Value of Long-term Investment
其中：合并价差 Include: Cost-Book Value Differentials 固定资产 Fixed Assets
固定资产原值 Original Value of Fixed Asset
减：累计折旧 Deduct: Accumulated Depreciation 固定资产净值 Net Value of Fixed Assets
减：固定资产减值准备 Deduct: Depreciation Reserve for Fixed Assets 固定资产净额 Net Value of Fixed Assets 工程物资 Project Goods and Material
在建工程 Construction in Progress
减：在建工程减值准备 Deduct: Depreciation Reserve for Construction in Progress 在建工程净额 Net Value of Construction in Progress 固定资产清理 Disposal of Fixed Assets 固定资产合计 Total Fixed Assets
无形资产及其他资产 Intangible Assets & Other Assets 无形资产 Intangible Assets
减：无形资产减值准备 Deduct: Depreciation Reserve for Intangible Assets 无形资产净额 Net Value of Intangible Assets 长期待摊费用 Long-term Deferred Expense
融资租赁——未担保余值 Financial Lease – Unguaranteed Residual Values 融资租赁——应收融资租赁款 Financial Lease –Financial Lease Receivable 其他长期资产 Other Long-term Assets
无形及其他长期资产合计 Total of Intangible Assets & Other Assets 递延税项 Deferred Tax
递延税款借项 Deferred Tax Debits 资产总计 Total Assets
负债及所有者（或股东）权益 Liability & Owners’ (Shareholders) Equity 流动负债 Current Liability 短期借款 Short-term Loans 应付票据 Notes Payable 应付账款 Accounts Payable
已结算尚未完工款Unearned Receivable 预收账款 Deposit Received 应付工资 Payroll Payable 应付福利费 Welfare Payable 应付股利 Dividend Payable 应交税金 Taxes Payable
其他应交款 Other Fees Payable 其他应付款 Other Payable 预提费用 Accrued Expense
预计负债 Accrued Liabilities
递延收益 Deferred Revenue
一年内到期的长期负债 Long-term Liability Due within One Year 其他流动负债 Other Current Liability 流动负债合计 Total Current Liability 长期负债 Long-term Liability 长期借款 Long-term Loans 应付债券 Bonds Payable
长期应付款 Long-term Payable 专项应付款 Special Payable
其他长期负债 Other Long-term Liability 长期负债合计 Total Long-term Liability 递延税项 Deferred Tax
递延税款贷项 Deferred Tax Liabilities 负债合计 Total Liability
少数股东权益 Minority Equity
所有者权益（或股东权益） Owners’ (Shareholders) Equity 实收资本（或股本） Paid-in Capital
减；已归还投资 Deduct: Investment Returned
实收资本（或股本）净额 Net Value of Paid-in Capital 资本公积 Capital Reserves 盈余公积 Surplus Reserves
其中：法定公益金 Include: Legal Public Welfare Fund 未确认投资损失 Unrealized Investment Losses 未分配利润 Undistributed Profits
其中：本年利润 Include: Current Year Profit
外币报表折算差额 Converted Difference in Foreign Currency Statements 所有者（或股东）权益合计 Total Owners’ (Shareholders) Equity
负债及所有者（或股东）权益合计 Total Liability & Owners’ (Shareholders) Equity
三、利润及利润分配表 Profit and Statement of Profit Distribution 主营业务收入 Prime Operating Revenue
减：主营业务成本 Deduct: Cost of Prime Operating
主营业务税金及附加 Tax and Associated Charge for Prime Operating 主营业务利润（亏损以―—‖填列） Prime Operating Profit (— means loss) 加：其他业务收入 Add: Other Operating Revenue 减：其他业务支出 Deduct: Other Operating Expense 减：营业费用 Operating Expenses 管理费用 Administrative Expenses 财务费用 Finance Charge
营业利润（亏损以―—‖填列） Operating Profit ( - means loss) 加：投资收益（亏损以―—‖填列） Add: Investment Income 补贴收入 Subsidize Revenue
营业外收入 Non-Operating Income
减：营业外支出 Deduct: Non-Operating Expense
利润总额（亏损总额以―—‖填列） Total Profit ( - means loss) 减：所得税 Deduct: Income Tax
少数股东损益 Minority Gain and Loss
加：未确认投资损失 Add: Unrealized Investment Losses 净利润（净亏损以―—‖填列）Net Profit ( - means loss)
加：年初未分配利润 Add: Undistributed Profits at the Beginning of the Year 其他转入 Other Transfer-in
可供分配的利润 Profit Available for Distribution (- means loss) 减：提取法定盈余公积 Deduct: Withdrawal Legal Surplus 提取法定公益金 Withdrawal Legal Public Welfare Fund
提取职工奖励及福利基金 Withdrawal Stuff and Workers’ Bonus and Welfare Fund 提取储备基金 Withdrawal Reserve Fund
提取企业发展基金 Withdrawal Reserve for Business Expansion 利润归还投资 Profit Capitalized on Return of Investment 可供投资者分配的利润 Profit Available for Owners’ Distribution 减：应付优先股股利 Deduct: Preferred Stock Dividends Payable
提取任意盈余公积 Withdrawal Other Common Accumulation Fund 应付普通股股利 Common Stock Dividends Payable
转作资本（或股本）的普通股股利 Common Stock Dividends Change to Assets (or Stock)
未分配利润 Undistributed Profit
补充资料： Supplementary Information:
1． 出售、处置部门或被投资单位收益 Gains on Disposal of Operating Divisions or Investments
2． 自然灾害发生损失 Losses from Natural Disaster
3． 会计政策变更增加（或减少）利润总额 Increase (Decrease) in Profit Due to Changes of
Accounting Policies
4． 会计估计变更增加（或减少）利润总额 Increase (Decrease) in Profit Due to Changes of Accounting Estimates
5． 债务重组损失 Losses from Debt Restructuring
财务报表中英文
