中英财务术语.xls

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1、英英文文会会计计报报表表目录企业财务会计报表封面资产负债表利润及利润分配表现金流量表企企业业财财务务会会计计报报表表封封面面FINANCIALREPORTCOVER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资资产产负负债债表表BalanceSheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted

2、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 receivable减：应收账款坏账准备Less

3、: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存货净额Net bal of Inventory已完工尚未

4、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-term equity investment委托贷款Entrust

5、ed 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长期投资净额Net bal of long-term investment其中：合并价差I

6、nclude: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减：在建工程减值准备Less:Impairment for construction in

7、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 assets长期待摊费用Long-term deferred expense融资租赁未担保余值Finance l

8、ease 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Current liability短期借款Short-term loans应付票据Notes payable应付账款Accoun

9、ts 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 liability due within one year其他流动负债Other current liability流动负债合计Tot

10、al 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 liabilities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

11、 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 profits after appropriation其中：本年利润Include:Profits for the year外币报表折算差额Translati

12、on 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利利润润及及利利润润分分配配表表Incomestatementandprofitappropriation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 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

13、用Selling&Distribution expense管理费用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-operating 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

14、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: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Appropr

15、iation 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 for owners distribution减：应付优先股股利Appropriation of preference shares dividend提取任意盈余公积Appropriation of discretionary surplu

16、s 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 nat

17、ural 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 accounting estimates5 债务重组损失Losses from debt restructuring现现金金流流量量表表CashFlowStatement一、经营活动产生的现金流量：Cash Flow from Operating Activities:销售商

18、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-total 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

19、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、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

20、 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 disposal 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 rec

21、eived 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 and 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

22、of cash outflows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 investors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

23、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 financial 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Ne

24、t Cash Flow from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Currency Translation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:Min

25、ority interest加：计提的资产减值准备Impairment losses on assets固定资产折旧Depreciation of 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

26、益）Losses(gains)on disposal of fixed assets,intangible assets and other long-termassets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）

27、Decrease(increase)in receivables under operating 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Con

28、version of debt into capital一年内到期的可转换公司债券Reclassification 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 beginn

29、ing 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 equivalentsLess:Impairment for Entrusted loan receivable due within one yearIncrease(decrease)in profit due to changes in

30、accounting policiesIncrease(decrease)in profit due to changes in accounting estimatesCash received from disposal of subsidiary or other operating business unitsNet cash received from disposal of fixed assets,intangible assets and other long-term assetsCash paid to acquire fixed assets,intangible ass

31、ets and other long-term assetsReconciliation of Net Profit to Cash Flow from Operating Activities:Losses(gains)on disposal of fixed assets,intangible assets and other long-termassetsInvesting and Financing Activities that do not Involve Cash Receipts and Payments:Reclassification of convertible bonds expiring within one year as current liability