三大会计报表：资产负债表、损益表、现金流量表中英文对照(6页).doc

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1、-三大会计报表：资产负债表、损益表、现金流量表中英文对照-第 6 页英文会计报表: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所属月份 Reporting Period报出日期 Submit Date资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investmen

2、t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Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息 Interest receivable应收账款Account

3、receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal 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Less: Provision for Inventory

4、存货净额 Net bal 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 debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables 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-

5、term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净

6、额 Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress

7、减：在建工程减值准备Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额 Net bal of intangible ass

8、ets长期待摊费用Long-term deferred expense融资租赁未担保余值 Finance lease Unguaranteed residual values融资租赁应收融资租赁款 Finance lease Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债

9、Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers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Provision递延收益Deferred Revenue一年内到期的长期负债 Long-term li

10、ability 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Grants & Subsidies received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 li

11、abilities负债合计 Total liability少数股东权益Minority interests所有者权益（或股东权益） Owners Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润 Retained

12、profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者（或股东）权益合计 Total Equity负债及所有者（或股东）权益合计 Total Liability & Equity损益表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以“”填列） Gross Profit ( - means

13、loss)加：其他业务收入Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以“”填列） Profit from operation ( - means loss)加：投资收益（亏损以“”填列） Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-o

14、perating expense四、利润总额（亏损总额以“”填列） Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“”填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公

15、积Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润 Profit available fo

16、r owners distribution减：应付优先股股利Less: Appropriation of preference shares dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary shares dividend转作资本（或股本）的普通股股利 Transfer from ordinary shares dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资

17、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 investments2 自然灾害发生损失 Losses from natural disaster3会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in account

18、ing estimates5债务重组损失Losses from debt restructuring流量表编辑Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-to

19、tal of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额Net Cash Flow from Operating Activities二

20、、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disp

21、osal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets an

22、d other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by in

23、vestors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金 Include: Repayments of fi

24、nancial institution borrowings分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Trans

25、lation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备Impairment losses on assets固定资产折旧Depreciation of

26、fixed assets无形资产摊销Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets an

27、d other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating

28、 activities经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动： Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券R

29、eclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period减：现金的期初余额Less: cash at the beginning of the year加：现金等价物的期末余额Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents