资产负债表中英文对照优质资料.doc

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1、资产负债表-中英文对照优质资料(可以直接使用，可编辑 优质资料，欢迎下载）资产负债表中英文对照Balance Sheet编制单位： 年 月 日 单位：元 Prepared by: Month: Date: year: Monetary unit: 资 产 行次 年初数 期末数 负债和所有者权益 行次 年初数 期末数 Assets Line No Beg. balance End. balance ( 或股东权益 ) Line No. Beg. balance End. balance Liabilities & Owners (Stockholders) equity 流动资产： 流动负债：

2、Current assets ： Current liabilities 货币资金 1 短期借款 68 Monetary funds Short-term loans 短期投资 2 应付票据 69 Short-term investments Notes payable 应收票据 3应付账款 70 Notes receivable Accounts payable 应收股利 4 预收账款 71 Dividend receivable Advances from customers 应收利息 5 应付工资 72 Interest receivable Accrued payroll 应收账款 6

3、 应付福利费 73 Accounts receivable Welfare expenses payable 其他应收款 7 应付股利 74 Other receivables Dividend payable 预付账款 8 应交税金 75 Advances to suppliers Taxes payable 应收补贴款 9 其他应交款 80 Subsidies receivable Other payables 存货 10 其他应付款 81 Inventories Other amounts payable 待摊费用 11 预提费用 82 Prepaid expenses Accrued

4、expenses 一年内到期的长期债权投资 21 预计负债 83 Long-term debt investment due with in a year Estimated liabilities 其他流动资产 24 一年内到期的长期负债 86 Other current assets Long-term liabilities due within a year 流动资产合计 31 其他流动负债 90 Sub-total of current assets Other current liabilities 长期投资： Long-term investments ： 长期股权投资 32 流

5、动负债合计 100 Long-term equity investment Sub-total of current liabilities 长期债权投资 34 长期负债： Long-term debt investment Long-term liabilities 长期投资合计 38 长期借款 101 Sub-total of long-term investments Long-term borrowings 固定资产： 应付债券 102 Fixed assets ： Bonds payable 固定资产原价 39 长期应付款 103 Fixed assets-cost Long-ter

6、m payables 减：累计折旧 40 专项应付款 106 Less ： Accumulated depreciation Special payables 固定资产净值 41 其他长期负债 108 Fixed assets-NBV Other long-term liabilities 减：固定资产减值准备 42 长期负债合计 110 Less ： Provision for impairment Of fixed assets Sub-total of long-term liabilities 固定资产净额 43 递延税项： Fixed assets-net Deferred taxe

7、s 工程物资 44 递延税款贷项 111 Construction materials Deferred tax credit 在建工程 45 负债合计 114 Construction in progress Total liabilities 固定资产清理 46 Disposal of fixed assets 固定资产合计 50 所有者权益 ( 或股东权益 ) Sub-total of fixed assets Owners(Stockholders)equity 无形资产及其他资产： 实收资本 ( 或股本 ) 115 Intangible and other assets ： Paid

8、-in capital(or stock) 无形资产 51 减：已归还投资 116 Intangible assets Less ： Investment returned 长期待摊资产 52 实收资本 ( 或股本 ) 净额 117 Long-term prepayments Paid-in capital(or stock)-net 其他长期资产 53 资本公积 118 Other long-term assets Capital surplus 无形资产及其他资产合计 60 盈余公积 119 Sub-total of intangible and other assets Surplus

9、reserve 其中：法定公益金 120 Including ： Statutory public welfare fund 递延税项 未分配利润 121 Deferred taxes ： Undistributed profit 递延税款借项 61 所有者权益 ( 或股东权益 ) 合计 122 Deferred tax debit Total owners(stockholders)equity 资产总计 67 负债和所有者权益 ( 或股东权益 ) 合计 135 Total assets Total liabilities & owners (stockholders) equity 资产负

10、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 Invent

11、ories 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

12、 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 longterm investment 固定资产原价 Fixed assetscost 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

13、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

14、 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 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 pay

15、able 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

16、year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期借款 Longterm 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

17、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 persons capital 其中:国有法人资本 Including:Stateowned legal persons capital 集体法人资本 Collective legal person”s capital 个人资本 Personal capital 外商资本 F

18、oreign businessmen”s capital 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 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 Stat

19、ements 所有者权益合计 Total shareholders equity 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In

20、cluding：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：p

21、rofit 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：Nonoperating 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：

22、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 03)added tax paid 04）Refund of other taxes and levy other than value added tax 07)Other cash received re

23、lating to operating activities 08)Subtotal 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 pa

24、id 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

25、cash received from disposal of fixed assets,intangible 23）assets and other longterm 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

26、 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 4

27、1）Other proceeds relating to financing activities 42)Subtotal 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 l

28、eases 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 4.Effect of Foreign Exchange Rate Changes on Cash 5。Net Increase in Cash and Cash Equivalents Supplemental Info

29、rmation1。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.

30、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:

31、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

32、 （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)Le

33、ss：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 07 ）其他现金收到有关经营活动 08 )分,总现金流入量 09 )用现金支付的商品和服务 10 ）用现金支付经营租赁 11 ）用现金支付,并代表员工 12 ）增值税购货支付

34、 13 ）所得税的缴纳 14 ）支付的税款以外的增值税和所得税 17 ）其他现金支付有关的经营活动 18 ）分，总的现金流出 19 ）净经营活动的现金流量 2。cash流向与投资活动： 20 ）所收到的现金收回投资 21 ）所收到的现金从分配股利，利润 22 ）所收到的现金从国债利息收入 现金净额收到的处置固定资产，无形资产 23 ）资产和其他长期资产 26 )其他收到的现金与投资活动 27 )小计的现金流入量 用现金支付购建固定资产，无形资产 28 ）和其他长期资产 29 ）用现金支付，以获取股权投资 30 ）用现金支付收购债权投资 33 )其他现金支付的有关投资活动 34 ）分，总的现金流

35、出 35 ）的净现金流量，投资活动产生 3.cash流量筹资活动： 36 )的收益,从发行股票 37 ）的收益，由发行债券 38 ）的收益，由借款 41 ）其他收益有关的融资活动 42 ） ,小计的现金流入量 43 ）的现金偿还债务所支付的 44 ）现金支付的费用，对任何融资活动 45 ）支付现金,分配股利或利润 46 )以现金支付的利息费用 47 )以现金支付，融资租赁 48 ）以现金支付，减少注册资本 51 )其他现金收支有关的融资活动 52 ）分，总的现金流出 53 )的净现金流量从融资活动 4。effect的外汇汇率变动对现金 增加现金和现金等价物 补充资料 1.investing活动

36、和筹资活动，不参与 现金收款和付款 56 ）偿还债务的转让固定资产 57 ）偿还债务的转移投资 58 ）投资在形成固定资产 59 )偿还债务的转移库存量 2。reconciliation净利润现金流量从经营 活动 62 )净利润 63 )补充规定的坏帐或不良债务注销 64 ）固定资产折旧 65 )无形资产摊销 损失处置固定资产，无形资产 66 ）和其他长期资产（或减：收益） 67 ）损失固定资产报废 68 ）财务费用 69 ）引起的损失由投资管理（或减：收益) 70 ） defered税收抵免（或减：借记卡） 71 ）减少存货（或减:增加） 72 )减少经营性应收（或减:增加） 73 ）增加的

37、经营应付账款(或减:减少) 74 ）净支付的增值税（或减:收益净额 75 ）净经营活动的现金流量 增加现金和现金等价物 76 ）的现金,在此期限结束 77 ）减：现金期开始 78 )加：现金等价物在此期限结束 79 ）减:现金等价物期开始 80 ） ，净增加现金和现金等价物 （一） 报表格式和列示说明资产负债表会保01 表编制单位： 年 月 日 单位: 元资 产行次期末余额年初余额负债和所有者权益（或股东权益）行次期末余额资 产负 债：货币资金交易性金融负债交易性金融资产衍生金融负债衍生金融资产卖出回购金融资产款买入返售金融资产预收保费应收保费应付手续费应收利息应付分保账款应收代位追偿款应付职

38、工薪酬应收分保账款应交税费应收分保未到期责任准备金应付利息应收分保未决赔款准备金存入保证金应收分保寿险责任准备金保户储金应收分保长期健康险责任准备金未到期责任准备金存出保证金未决赔款准备金保户质押贷款寿险责任准备金持有至到期投资长期健康险责任准备金可供出售金融资产应付债券长期股权投资独立账户负债存出资本保证金递延所得税负债固定资产其他负债无形资产负债合计独立账户资产所有者权益（或股东权益）：递延所得税资产实收资本（或股本）其他资产资本公积盈余公积一般风险准备未分配利润减：库存股所有者权益（或股东权益）合计资产总计负债和所有者权益（或股东权益）总计利润表会保02 表编制单位： 年度 单位: 元项

39、 目行次本年金额上年金额一、已赚保费保费总收入减：分出保费提取未到期责任准备金二、保险业务支出赔付总支出减：摊回赔付支出提取保险责任准备金减：摊回保险责任准备金手续费支出分保费用退保金保户红利支出减:摊回分保费用三、其他经营净收益公允价值变动净收益（净损失以“-”号填列）投资净收益（净损失以“”号填列）汇兑净收益(净损失以“”号填列)其他业务净收益（净损失以“-”号填列）四、营业支出及损失营业税费业务及管理费资产减值损失五、营业利润（亏损以“”号填列)加：营业外收入减：营业外支出六、利润总额（亏损总额以“号填列）减：所得税七、净利润（净亏损以“-”填列）八、每股收益（一)基本每股收益（二）稀释

40、每股收益所有者权益（股东权益）变动表会保：04 表编制单位: 年 单位：元项 目行次本年金额上年金额所有者权益合计实收资本（或股本）资本公积盈余公积未分配利润库存股（减项)所有者权益合计实收资本（或股本）资本公积盈余公积一般风险准备未分配利润库存股（减项）一、上年年末余额1。会计政策变更2。前期差错更正二、本年年初余额三、本年增减变动金额（减少以“-”号填列)（一)本年净利润（二)直接计入所有者权益的利得和损失1.可供出售金融资产公允价值变动净额（1）计入所有者权益的金额（2）转入当期损益的金额2。现金流量套期工具公允价值变动净额（1）计入所有者权益的金额（2)转入当期损益的金额（3)计入被套期项目初始确认金额中的金额3.与计入所有者权益项目相关的所得税影响