1、財務(wù)報表中英文對照 1. 資產(chǎn)負(fù)債表 Balance Sheet 項目 ITEM 貨幣資金 Cash 短期投資 Short term in vestme nts 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Divide nd receivable 應(yīng)收利息 In terest receivable 應(yīng)收帳款 Accou nts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Accou nts prepaid 期貨保證金 Future guara ntee 應(yīng)收補貼款 Allowa nee receivable 應(yīng)收岀口退稅 Export drawba

2、ck receivable 存貨 Inven tories 其中：原材料 Including:Raw materials 產(chǎn)成品（庫存商品） Fini shed goods 待攤費用 Prepaid and deferred expe nses 待處理流動資產(chǎn)凈損失 Un settled G/L on curre nt assets 一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a year 其他流動資產(chǎn) Other curre nt assets 流動資產(chǎn)合計 Total curre nt assets 長期投資： Lo

3、n g-term in vestme nt: 其中：長期股權(quán)投資 In clud ing long term equity in vestme nt 長期債權(quán)投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計 Total lo ng-term in vestme nt 固定資產(chǎn)原價 Fixed assets-cost 減：累計折舊 Less:Accumulated Dpreciati on 固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備 Less:Impa

4、irme nt of fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)清理 Disposal of fixed assets 工程物資 Project material 在建工程 Con structi on in Progress 待處理固定資產(chǎn)凈損失 Un settled G/L on fixed assets 固定資產(chǎn)合計 Total tan gible assets 無形資產(chǎn) Intan gible assets 其中:土地使用權(quán) In clud ing and use rights 遞延資產(chǎn)（長期待攤費用） Deferred ass

5、ets 其中：固定資產(chǎn)修理 In clud in g:Fixed assets repair 固定資產(chǎn)改良支岀 Improveme nt expe nditure of fixed assets 其他長期資產(chǎn) Other long term assets 其中:特準(zhǔn)儲備物資 Among it:Specially approved reserv ing materials 無形及其他資產(chǎn)合計 Total intan gible assets and other assets 遞延稅款借項 Deferred assets debits 資產(chǎn)總計 Total Assets 資產(chǎn)負(fù)債表（續(xù)表） Bal

6、a nee Sheet 項目 ITEM 短期借款 Short-term loa ns 應(yīng)付票款 Notes payable 應(yīng)付帳款 Accou nts payable 預(yù)收帳款 Adva nces from customers 應(yīng)付工資 Accrued payroll 應(yīng)付福利費 Welfare payable 應(yīng)付利潤（股利） Profits payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other payable to gover nment 其他應(yīng)付款 Other creditors 預(yù)提費用 Provisi on for expe nses 預(yù)計負(fù)債 Accrue

7、d liabilities 一年內(nèi)到期的長期負(fù)債 Long term liabilities due with in one year 其他流動負(fù)債 Other current liabilities 流動負(fù)債合計 Total current liabilities 長期借款 Lon g-term loa ns payable 應(yīng)付債券 Bonds payable 長期應(yīng)付款 lon g-term accou nts payable 專項應(yīng)付款 Special accou nts payable 其他長期負(fù)債 Other lon g-term liabilities 其中:特準(zhǔn)儲備資金 In

8、clud in g:Special reserve fund 長期負(fù)債合計 Total long term liabilities 遞延稅款貸項 Deferred taxati on credit 負(fù)債合計 Total liabilities *少數(shù)股東權(quán)益 Mi no rity in terests 實收資本（股本） Subscribed Capital 國家資本 Nati onal capital 集體資本 Collective capital 法人資本 Legal pers ons capital 其中:國有法人資本 In clud in g:State-ow ned legal per

9、s ons capital 集體法人資本 Collective legal pers ons capital 個人資本 Pers onal capital 外商資本 Foreig n bus in essme ns capital 資本公積 Capital surplus 盈余公積 surplus reserve 其中：法定盈余公積 In clud in g:statutory surplus reserve 公益金 public welfare fund 補充流動資本 Supplerme ntary curre nt capital *未確認(rèn)的投資損失（以號填列） Un affirmed i

10、n vestme nt loss 未分配利潤 Reta ined ear nings 外幣報表折算差額 Con verted differe nee in Foreig n Curre ncy Stateme nts 聽有者權(quán)益合計 Total shareholders equity 負(fù)債及所有者權(quán)益總計 Total Liabilities&Equity 2. 利潤表 INCOME STATEMENT 項目 ITEMS 產(chǎn)品銷售收入 Sales of products 其中：出口產(chǎn)品銷售收入 Including : Export sales 減：銷售折扣與折讓 Less : Sales dis

11、count and allowances 產(chǎn)品銷售凈額 Net sales of products 減：產(chǎn)品銷售稅金 Less : Sales tax 產(chǎn)品銷售成本 Cost of sales 其中：岀口產(chǎn)品銷售成本 Including : Cost of export sales 產(chǎn)品銷售毛利 Gross profit on sales 減：銷售費用 Less : Selling expenses 管理費用 General and administrative expenses 財務(wù)費用 Financial expenses 其中：利息支出（減利息收入） Including : Intere

12、st expenses(minusinterest ihcome) 匯兌損失（減匯兌收益） Exchange losses(minus exchange gains) 產(chǎn)品銷售利潤 Profit on sales 加：其他業(yè)務(wù)利潤 Add : profit from other operations 營業(yè)利潤 Operating profit 加：投資收益 Add : Income on investment 加：營業(yè)外收入 Add : Non-operating income 減：營業(yè)外支出 Less : Non-operating expenses 加：以前年度損益調(diào)整 Add : adj

13、ustment of loss and gain for previous years 利潤總額 Total profit 減：所得稅 Less : Income tax 凈利潤 Net profit 3. 現(xiàn)金流量表 Cash Flows Statement 項目 Items l.cash流量從經(jīng)營活動： I.Cash Flows from Operating Activities: 01 ）所收到的現(xiàn)金從銷售貨物或提供勞務(wù) 01)Cash received from sales of goods or rendering of services 02 ）收到的租金 02)Rental re

14、ceived 增值稅銷售額收到退款的價值 Value added tax on sales received and refunds of value 03 ）增值稅繳納 03)added tax paid 04 ）退回的其他稅收和征費以外的增值稅 04)Refund of other taxes and levy other than value added tax 07 ）其他現(xiàn)金收到有關(guān)經(jīng)營活動 07)Other cash received relating to operating activities 08）分，總現(xiàn)金流入量 08)Sub-total of cash inflows

15、09 ）用現(xiàn)金支付的商品和服務(wù) 09)Cash paid for goods and services 10 ）用現(xiàn)金支付經(jīng)營租賃 10)Cash paid for operating leases 11 ）用現(xiàn)金支付，并代表員工 11)Cash paid to and on behalf of employees 12 ）增值稅購貨支付 12)Value added tax on purchases paid 13 ）所得稅的繳納 13)Income tax paid 14 ）支付的稅款以外的增值稅和所得稅 14)Taxes paid other than value added tax a

16、nd income tax 17 ）其他現(xiàn)金支付有關(guān)的經(jīng)營活動 17)Other cash paid relating to operating activities 18 ）分，總的現(xiàn)金流岀 18)Sub-total of cash outflows 19 ）凈經(jīng)營活動的現(xiàn)金流量 19)Net cash flows from operating activities 2.cash流向與投資活動： 2.Cash Flows from Investing Activities: 20 ）所收到的現(xiàn)金收回投資 20)Cash received from return of investments

17、21 ）所收到的現(xiàn)金從分配股利，利潤 21)Cash received from distribution of dividends or profits 22 ）所收到的現(xiàn)金從國債利息收入 22)Cash received from bond interest income 現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn) Net cash received from disposal of fixed assets,intangible 23 ）資產(chǎn)和其他長期資產(chǎn) 23)assets and other long-term assets 26 ）其他收到的現(xiàn)金與投資活動 26)Other cash r

18、eceived relating to investing activities 27 ）小計的現(xiàn)金流入量 27)Sub-total of cash inflows 用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn) Cash paid to acquire fixed assets,intangible assets 28 ）和其他長期資產(chǎn) 28)and other long-term assets 29 ）用現(xiàn)金支付，以獲取股權(quán)投資 29)Cash paid to acquire equity investments 30 ）用現(xiàn)金支付收購債權(quán)投資 30)Cash paid to acquire debt

19、investments 33 ）其他現(xiàn)金支付的有關(guān)投資活動 33)Other cash paid relating to investing activities 34 ）分，總的現(xiàn)金流岀 34)Sub-total of cash outflows 35 ）的凈現(xiàn)金流量，投資活動產(chǎn)生 35)Net cash flows from investing activities 3.cash流量籌資活動： 3.Cash Flows from Financing Activities: 36 ）的收益，從發(fā)行股票 36)Proceeds from issuing shares 37 ）的收益，由發(fā)行債券

20、 37)Proceeds from issuing bonds 38 ）的收益，由借款 38)Proceeds from borrowings 41 ）其他收益有關(guān)的融資活動 41)Other proceeds relating to financing activities 42 ），小計的現(xiàn)金流入量 42)Sub-total of cash inflows 43 ）的現(xiàn)金償還債務(wù)所支付的 43)Cash repayments of amounts borrowed 44 ）現(xiàn)金支付的費用，對任何融資活動 44)Cash payments of expenses on any financi

21、ng activities 45 ）支付現(xiàn)金，分配股利或利潤 45)Cash payments for distribution of dividends or profits 46 ）以現(xiàn)金支付的利息費用 46)Cash payments of interest expenses 47 ）以現(xiàn)金支付，融資租賃 47)Cash payments for finance leases 48 ）以現(xiàn)金支付，減少注冊資本 48)Cash payments for reduction of registered capital 51 ）其他現(xiàn)金收支有關(guān)的融資活動 51)Other cash payme

22、nts relating to financing activities 52 ）分，總的現(xiàn)金流岀 52)Sub-total of cash outflows 53 ）的凈現(xiàn)金流量從融資活動 53)Net cash flows from financing activities 4.effect的外匯匯率變動對現(xiàn)金 54.Effect of Foreign Exchange Rate Changes on Cash 增加現(xiàn)金和現(xiàn)金等價物 55.Net Increase in Cash and Cash Equivalents 補充資料 Supplemental Information 1.投資

23、活動和籌資活動，不參與 1n vesting and Financing Activities that do not Involve in 現(xiàn)金收款和付款 Cash Receipts and Payments 56 ）償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn) 56)Repayment of debts by the transfer of fixed assets 57 ）償還債務(wù)的轉(zhuǎn)移投資 57)Repayment of debts by the transfer of investments 58 ）投資在形成固定資產(chǎn) 58)Investments in the form of fixed assets

24、59 ）償還債務(wù)的轉(zhuǎn)移庫存量 59)Repayments of debts by the transfer of investories .reconciliation 凈利潤現(xiàn)金流量從經(jīng)營 2.Reconciliation of Net Profit to Cash Flows from Operating 活動 Activities 52 ）凈利潤 62)Net profit 53 ）補充規(guī)定的壞帳或不良債務(wù)注銷 63)Add provision for bad debt or bad debt written off 54 ）固定資產(chǎn)折舊 64)Depreciation of fixed assets 55 ）無形資產(chǎn)攤銷 65)Amortization of intangible assets 損失處置固定資產(chǎn)，無形資產(chǎn) Losses on disposal of fixed assets,intangible assets 56 ）和其他長期資產(chǎn)（或減：收益） 66)and other long-term assets (or deduct:gains) 57 ）損失固定資產(chǎn)報廢 67)Losses on scrapping of fixed assets 58 ）財務(wù)費用 68)Financial expenses 59 ）引起的損失由投資管理（或減：收益）