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资产负债表 Balance Sheet 项 目 ITEM 货币资金 Cash
短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable
应收出口退税 Export drawback receivable 存货 Inventories
其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods
待摊费用 Prepaid and deferred expenses
待处理流动资产净损失 Unsettled G/L on current assets
一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 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：
其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost
减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value
减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material
在建工程 Construction in Progress
待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets
其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets
其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets
其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets
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递延税款借项 Deferred assets debits 资 产 总 计 Total Assets
资产负债表(续表) Balance Sheet 项 目 ITEM
短期借款 Short-term loans 应付票款 Notes payable 应付帐款 Accounts payab1e 预收帐款 Advances from customers 应付工资 Accrued payro1l 应付福利费 Welfare payable
应付利润(股利) Profits payab1e 应交税金 Taxes payable
其他应交款 Other payable to government 其他应付款 Other creditors 预提费用 Provision for expenses 预计负债 Accrued liabilities
一年内到期的长期负债 Long term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期借款 Long-term loans payable 应付债券 Bonds payable
长期应付款 long-term accounts payable 专项应付款 Special accounts payable 其他长期负债 Other long-term liabilities 其中:特准储备资金 Including:Special reserve fund 长期负债合计 Total long term liabilities 递延税款贷项 Deferred taxation credit 负 债 合 计 Total liabilities * 少数股东权益 Minority interests 实收资本(股本) Subscribed Capital 国家资本 National capital 集体资本 Collective capital 法人资本 Legal person\
其中:国有法人资本 Including:State-owned legal person\集体法人资本 Collective legal person\个人资本 Personal capital
外商资本 Foreign businessmen\资本公积 Capital surplus 盈余公积 surplus reserve
其中:法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund
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补充流动资本 Supplermentary current capital
* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss 未分配利润 Retained earnings
外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder\ 负债及所有者权益总计 Total Liabilities & Equity
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 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
现金流量表Cash Flows Statement Prepared by: Period: Unit: Items
1.Cash Flows from Operating Activities:
01)Cash received from sales of goods or rendering of services 02)Rental received
Value added tax on sales received and refunds of value
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03)added tax paid
04)Refund of other taxes and levy other than value added tax 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)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
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4.Effect of Foreign Exchange Rate Changes on Cash 5.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
63)Add provision for bad debt or bad debt written off 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
69)Losses arising from investments (or deduct:gains) 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) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76)cash at the end of the period
77)Less:cash at the beginning of the period 78)Plus:cash equivalents at the end of the period 79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents
现金流量表的现金流量声明 拟制人：时间：单位： 项目
1.cash流量从经营活动：
01 ）所收到的现金从销售货物或提供劳务 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
04 ）退回的其他税收和征费以外的增值税
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资产负债表，利润表中英文对照大全绝对好东西
