财务报表中英文对照
1.资产负债表Balance Sheet
项目 货币资金 短期投资 应收票据 应收股利 应收利息 应收帐款 其他应收款 预付帐款 期货保证金 应收补贴款 应收出口退税 存货 其中：原材料 产成品(库存商品) 待摊费用 待处理流动资产净损失 一年内到期的长期债权投资 其他流动资产 流动资产合计 长期投资： 其中:长期股权投资 长期债权投资 *合并价差 长期投资合计 固定资产原价 减：累计折旧 固定资产净值 减：固定资产减值准备 固定资产净额 固定资产清理 工程物资 在建工程 待处理固定资产净损失 固定资产合计 无形资产 其中:土地使用权 递延资产（长期待摊费用） ITEM Cash Short term investments Notes receivable Dividend receivable Interest receivable Accounts receivable Other receivables Accounts prepaid Future guarantee Allowance receivable Export drawback receivable Inventories Including:Raw materials Finished goods Prepaid and deferred expenses Unsettled G/L on current assets Long-term debenture investment falling due in a year Other current assets Total current assets Long-term investment： Including long term equity investment Long term securities investment Incorporating price difference Total long-term investment Fixed assets-cost Less:Accumulated Dpreciation Fixed assets-net value Less:Impairment of fixed assets Net value of fixed assets Disposal of fixed assets Project material Construction in Progress Unsettled G/L on fixed assets Total tangible assets Intangible assets Including and use rights Deferred assets 其中:固定资产修理 固定资产改良支出 其他长期资产 其中:特准储备物资 无形及其他资产合计 递延税款借项 资产总计 资产负债表(续表) 项目 短期借款 应付票款 应付帐款 预收帐款 应付工资 应付福利费 应付利润(股利) 应交税金 其他应交款 其他应付款 预提费用 预计负债 一年内到期的长期负债 其他流动负债 流动负债合计 长期借款 应付债券 长期应付款 专项应付款 其他长期负债 其中:特准储备资金 长期负债合计 递延税款贷项 负债合计 *少数股东权益 实收资本(股本) 国家资本 集体资本 法人资本 其中:国有法人资本 集体法人资本 个人资本 外商资本 Including:Fixed assets repair Improvement expenditure of fixed assets Other long term assets Among it:Specially approved reserving materials Total intangible assets and other assets Deferred assets debits Total Assets Balance Sheet ITEM Short-term loans Notes payable Accounts payab1e Advances from customers Accrued payroll Welfare payable Profits payab1e Taxes payable Other payable to government Other creditors Provision for expenses Accrued liabilities Long term liabilities due within one year Other current liabilities Total current liabilities Long-term loans payable Bonds payable long-term accounts payable Special accounts payable Other long-term liabilities Including:Special reserve fund Total long term liabilities Deferred taxation credit Total liabilities Minority interests Subscribed Capital National capital Collective capital Legal person\Including:State-owned legal person\Collective legal person\Personal capital Foreign businessmen\资本公积 盈余公积 其中:法定盈余公积 公益金 补充流动资本 *未确认的投资损失（以“-”号填列） 未分配利润 外币报表折算差额 所有者权益合计 负债及所有者权益总计 Capital surplus surplus reserve Including:statutory surplus reserve public welfare fund Supplermentary current capital Unaffirmed investment loss Retained earnings Converted difference in Foreign Currency Statements Total shareholder\Total Liabilities&Equity 2.利润表NCOME STATEMENT
项目 产品销售收入 其中：出口产品销售收入 减：销售折扣与折让 产品销售净额 减：产品销售税金 产品销售成本 其中：出口产品销售成本 产品销售毛利 减：销售费用 管理费用 财务费用 其中：利息支出(减利息收入) 汇兑损失(减汇兑收益) 产品销售利润 加：其他业务利润 营业利润 加：投资收益 加：营业外收入 减：营业外支出 加：以前年度损益调整 利润总额 减：所得税 净利润 ITEMS Sales of products Including：Export sales Less：Sales discount and allowances Net sales of products Less：Sales tax Cost of sales Including：Cost of export sales Gross profit on sales Less：Selling expenses General and administrative expenses Financial expenses Including：Interest expenses(minusinterest ihcome) Exchange losses(minus exchange gains) Profit on sales Add：profit from other operations Operating profit Add：Income on investment Add：Non-operating income Less：Non-operating expenses Add：adjustment of loss and gain for previous years Total profit Less：Income tax Net profit 3.现金流量表Cash Flows Statement
项目 1.cash流量从经营活动： Items 1.Cash Flows from Operating Activities: 01 ）所收到的现金从销售货物或提供劳01)Cash received from sales of goods or rendering of 务 services 02 ）收到的租金 增值税销售额收到退款的价值 03 ）增值税缴纳 02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04 ）退回的其他税收和征费以外的增值04)Refund of other taxes and levy other than value 税 added tax 07 ）其他现金收到有关经营活动 08 ）分，总现金流入量 09 ）用现金支付的商品和服务 10 ）用现金支付经营租赁 11 ）用现金支付，并代表员工 12 ）增值税购货支付 13 ）所得税的缴纳 14 ）支付的税款以外的增值税和所得税 17 ）其他现金支付有关的经营活动 18 ）分，总的现金流出 19 ）净经营活动的现金流量 2.cash流向与投资活动： 20 ）所收到的现金收回投资 21 ）所收到的现金从分配股利，利润 22 ）所收到的现金从国债利息收入 现金净额收到的处置固定资产，无形资产 23 ）资产和其他长期资产 26 ）其他收到的现金与投资活动 27 ）小计的现金流入量 用现金支付购建固定资产，无形资产 28 ）和其他长期资产 29 ）用现金支付，以获取股权投资 30 ）用现金支付收购债权投资 33 ）其他现金支付的有关投资活动 34 ）分，总的现金流出 35 ）的净现金流量，投资活动产生 3.cash流量筹资活动： 36 ）的收益，从发行股票 37 ）的收益，由发行债券 38 ）的收益，由借款 41 ）其他收益有关的融资活动 42 ） ，小计的现金流入量 07)Other cash received relating to operating activities 08)Sub-total of cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and income tax 17)Other cash paid relating to operating activities 18)Sub-total of cash outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of investments 21)Cash received from distribution of dividends or profits 22)Cash received from bond interest income Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid to acquire equity investments 30)Cash paid to acquire debt investments 33)Other cash paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds 38)Proceeds from borrowings 41)Other proceeds relating to financing activities 42)Sub-total of cash inflows 43 ）的现金偿还债务所支付的 44 ）现金支付的费用，对任何融资活动 45 ）支付现金，分配股利或利润 46 ）以现金支付的利息费用 47 ）以现金支付，融资租赁 48 ）以现金支付，减少注册资本 51 ）其他现金收支有关的融资活动 52 ）分，总的现金流出 53 ）的净现金流量从融资活动 4.effect的外汇汇率变动对现金 5.net增加现金和现金等价物 补充资料 1.投资活动和筹资活动，不参与 现金收款和付款 56 ）偿还债务的转让固定资产 57 ）偿还债务的转移投资 58 ）投资在形成固定资产 59 ）偿还债务的转移库存量 2.reconciliation净利润现金流量从经营 活动 62 ）净利润 64 ）固定资产折旧 65 ）无形资产摊销 损失处置固定资产，无形资产 66 ）和其他长期资产（或减：收益） 67 ）损失固定资产报废 68 ）财务费用 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses 47)Cash payments for finance leases 48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 54.Effect of Foreign Exchange Rate Changes on Cash 55.Net Increase in Cash and Cash Equivalents Supplemental Information 1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66)and other long-term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Financial expenses 63 ）补充规定的坏帐或不良债务注销 63)Add provision for bad debt or bad debt written off 69 ）引起的损失由投资管理（或减：收69)Losses arising from investments (or deduct:gains) 益） 70 ） defered税收抵免（或减：借记卡） 71 ）减少存货（或减：增加） 72 ）减少经营性应收（或减：增加） 73 ）增加的经营应付账款（或减：减少） 70)Defered tax credit (or deduct:debit) 71)Decrease in inventories (or deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)Increase in operating payables (or deduct:decrease)
财务报表中英文对照72486
