/中英文對照財務報表（有何謬誤，歡送指正）資產負債表

BALANCESHEET2002年11月30日asat30/11/2002資產Assets負債和所有者權益Liabilities&Equity流動資產CurrentAssets：流動負債CurrentLiabilities：貨幣資金Cash短期投資Shortterminvestments應付帳款Tradepayables應收票據Notesreceivable預收帳款Advancedreceipts應收股利Dividendreceivable應付工資Accrualsforsalaries應收利息Interestreceivable應付福利費Accrualsforbenefits應收帳款Tradereceivable應付股利Accrualsfordividends其他應收款Otherreceivable應交稅金Accrualsfortaxes存貨Inventories其他應交款Otherliabilities待攤費用Prepaidexpenses其他應付款Otherpayables流動資產合計Totalcurrentassets預提費用Provisionforexpenses流動負債合計Totalcurrentliabilities固定資產FixedAssets：固定資產原價Tangibleassets長期負債Longtermliabilities：減Less：累計折舊Depreciation長期應付款Longtermliabilities固定資產凈值Nettangibleassets長期負債合計Totallongtermliabilities固定資產合計Totaltangibleassets遞延稅款貸項Deferredincometaxes無形資產及其他資產IntangibleAssets：負債合計Totalliabilities無形資產Intangibleassets長期待攤費用Longtermadvancepayments所有者權益Shareholders'equity其他長期資產Otherlongtermassets實收資本SubscribedCapital無形資產及其他資產合計Totalintangibleassets資本公積Capitalreserves盈余公積Otherreserves遞延稅款借項Deferredincometaxes未分配利潤Retainedearnings所有者權益合計Totalshareholder'sequity資產總計TotalAssets負債和所有者權益合計TotalLiabilities&Equity利潤表Profit&LossAccount

2002年11月forthemonthended30/11

工程Item主營業務收入Sales減Less：主營業務本錢CostofSales

主營業務稅金及附加businesstaxes主營業務利潤GrossProfit加Add：其他業務利潤Otheroperatingincome

減Less：營業費用Operatingexpenses

管理費用Administrationexpenses

財務費用Financeexpenses營業利潤OperatingProfit加Add：投資收益Incomefrominvestments

補貼收入Otherincome

營業外收入Extraordinaryincome減Less：營業外支出Extraordinaryexpenses利潤總額Profitbeforetaxes減Less：所得稅Taxesonincome凈利潤Profitaftertaxes資產負債表BalanceSheet項目ITEM貨幣資金Cash短期投資Shortterminvestments應收票據Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收帳款Accountsreceivable其他應收款Otherreceivables預付帳款Accountsprepaid期貨保證金Futureguarantee應收補貼款Allowancereceivable應收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產成品(庫存商品)Finishedgoods待攤費用Prepaidanddeferredexpenses待處理流動資產凈損失UnsettledG/Loncurrentassets一年內到期的長期債權投資Long-termdebentureinvestmentfallingdueinayaear其他流動資產Othercurrentassets流動資產合計Totalcurrentassets長期投資：Long-terminvestment：其中:長期股權投資Includinglongtermequityinvestment長期債權投資Longtermsecuritiesinvestment*合并價差Incorporatingpricedifference長期投資合計Totallong-terminvestment固定資產原價Fixedassets-cost減：累計折舊Less:AccumulatedDpreciation固定資產凈值Fixedassets-netvalue減：固定資產減值準備Less:Impairmentoffixedassets固定資產凈額Netvalueoffixedassets固定資產清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產凈損失UnsettledG/Lonfixedassets固定資產合計Totaltangibleassets無形資產Intangibleassets其中:土地使用權Includinganduserights遞延資產（長期待攤費用）Deferredassets其中:固定資產修理Including:Fixedassetsrepair固定資產改進支出Improvementexpenditureoffixedassets其他長期資產Otherlongtermassets其中:特準儲藏物資Amongit:Speciallyapprovedreservingmaterials無形及其他資產合計Totalintangibleassetsandotherassets遞延稅款借項Deferredassetsdebits資產總計TotalAssets資產負債表(續表)BalanceSheet項目ITEM短期借款Short-termloans應付票款Notespayable應付帳款Accountspayab1e預收帳款Advancesfromcustomers應付工資Accruedpayro1l應付福利費Welfarepayable應付利潤(股利)Profitspayab1e應交稅金Taxespayable其他應交款Otherpayabletogovernment其他應付款Othercreditors預提費用Provisionforexpenses預計負債Accruedliabilities一年內到期的長期負債Longtermliabilitiesduewithinoneyear其他流動負債Othercurrentliabilities流動負債合計Totalcurrentliabilities長期借款Long-termloanspayable應付債券Bondspayable長期應付款long-termaccountspayable專項應付款Specialaccountspayable其他長期負債Otherlong-termliabilities其中:特準儲藏資金Including:Specialreservefund長期負債合計Totallongtermliabilities遞延稅款貸項Deferredtaxationcredit負債合計Totalliabilities*少數股東權益Minorityinterests實收資本(股本)SubscribedCapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson"scapital其中:國有法人資本Including:State-ownedlegalperson"scapital集體法人資本Collectivelegalperson"scapital個人資本Personalcapital外商資本Foreignbusinessmen"scapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefund補充流動資本Supplermentarycurrentcapital*未確認的投資損失（以“-〞號填列）Unaffirmedinvestmentloss未分配利潤Retainedearnings外幣報表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權益合計Totalshareholder"sequity負債及所有者權益總計TotalLiabilities&Equity利潤表INCOMESTATEMENT項目ITEMS產品銷售收入Salesofproducts其中：出口產品銷售收入Including：Exportsales減：銷售折扣與折讓Less：Salesdiscountandallowances產品銷售凈額Netsalesofproducts減：產品銷售稅金Less：Salestax產品銷售本錢Costofsales其中：出口產品銷售本錢Including：Costofexportsales產品銷售毛利Grossprofitonsales減：銷售費用Less：Sellingexpenses管理費用Generalandadministrativeexpenses財務費用Financialexpenses其中：利息支出(減利息收入)Including：Interestexpenses(minusinterestihcome)匯兌損失(減匯兌收益)Exchangelosses(minusexchangegains)產品銷售利潤Profitonsales加：其他業務利潤Add：profitfromotheroperations營業利潤Operatingprofit加：投資收益Add：Incomeoninvestment加：營業外收入Add：Non-operatingincome減：營業外支出Less：Non-operatingexpenses加：以前年度損益調整Add：adjustmentoflossandgainforpreviousyears利潤總額Totalprofit減：所得稅Less：Incometax凈利潤Netprofit本文來自:人大經濟論壇會計與財務管理版，詳細出處參考：會計要素的計量屬性basisofmeasurement歷史本錢historicalcost重置本錢replacementcost可實現凈值net-realizablevalue現值presentvalue公允價值fairvalue財務報告financialstatement資產負債表BalanceSheet利潤表IncomeStatement現金流量表CashFlowStatement所有者權益變動表StatementofChangesinEquity附注notesDisclosurenotesChap.2貨幣資金monetaryassets現金cash銀行賬戶bankaccount現金等價物cashequivalentChap.3金融資產financialinstruments以公允價值計量且變動計入當期損益的金融資產Measureatfairvaluethroughprofitorloss交易性金融資產heldfortrading指定為以公允價值計量且變動計入當期損益的金融資產Identifiedasatfairvaluethroughprofitorloss持有到期投資Held-to–maturityinvestment貸款和應收賬款Loansandreceivables可供出售金融資產available-for-salefinancialassets減值impairment減值損失impairmentlossChap.4存貨inventory存貨的種類：Classificationofinventory原材料rawmaterialsinventory在產品work-in-progressinventory半成品componentparts產成品finishedgoodsinventory商品merchandiseinventory周轉材料suppliesinventory發出存貨的計量costflowassumption先進先出法first-in-first-out(FIFO)后進先出法last-in-first-out(LIFO)移動加權平均法moving-averageunitcost全月一次加權平均法weighted-averagesystem個別計價法（具體識別法）specificidentification期末存貨的計量endingbalanceofinventory本錢與可變現凈值孰低lower-of–cost-or-marketvalueNet-realizablevalue存貨跌價準備AllowancetoreduceinventorytoLCM資產減值損失—存貨減值損失lossofimpairmentonassetslossofimpairmentoninventoryChap.5長期股權投資long-terminvestment–shareInvestmentinsubsidiary***本錢法costmethod權益法equitymethod投資收益investmentincome可轉換convertibleChap.6固定資產capitalassets在建工程wok-in-progressconstruction折舊amortization平均年限法straight-line-method工作量法unit-of-production雙倍余額遞減法declining-balancemethod年數總和法sum-of-the-years-digitsmethod后續支出subsequentexpenditure資本化capitalizedcost費用化expensedcost處置retirementanddisposal持有待售的固定資產capitalassetsheldforsale固定資產清理disposalofcapitalassets固定資產減值準備allowanceofimpairmentsoncapitalassetsChap.7無形資產intangibleassets專利權patents非專利技術industrialdesignregistration商標權trademarksandtradename著作權copyright特許權franchiserights土地使用權rightsofusinglandChap.8投資性房地產investmentproperty/profitableestateChap.9非貨幣性資產交換non-monetaryassetsexchange商業實質commercialsubstanceChap.10資產減值assetsimpairment估計evaluation資產組assetsgroupcashgenerateunit商譽goodwillChap.11負債liabilities流動負債currentliabilities非流動負債non-currentliabilities初始計量initialmeasurement辭退福利firefringe進口import出口export可轉換公司債券convertiblebondChap.12所有者權益equity實收資本issuedcapital資本公積capitalreserve股本溢價sharepremium留存收益retainedearnings未分配利潤distributedprofitChap.13完工百分比法percentageofcompletionmethod建造合同constructioncontract直接法directmethod間接法indirectmethod分部報告segmentreport關聯方relatedparty租賃lease擔保guaranteeChap.15或有事項contingencies或有資產contingentassets或有負債contingentliabilities虧損合同onerouscontractChap.16重組reorganization/resutructionChap.18借款費用borrowingcostsborrowingexpenditure溢價premium折價discount資本化capitalizecostsChap.20所得稅incometax計稅基礎taxbase永久性差異permanentdifference暫時性差異temporarydifference應納稅暫時性差異taxabletemporarydifferences可抵扣暫時性差異deductibletemporarydifference遞延所得稅資產deferredtaxassets遞延所得稅負債deferredt