2023年-资产负债表利润表与现金流量表中英文对照.docx

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1、完整英文版资产负债表、利润表及现金流量表资产负债表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

2、 Inventories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,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其彳也流动资产 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 In

3、cluding 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 long-term investment固定资产原价Fixed assets-cost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 fixed a

4、ssets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 Improvement expe

5、nditure 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 payable应付帐款 Accounts payable预收帐款 Ad

6、vances from customers应付工资 Accrued payroll应付福利费Welfare payable应付利润（股利）Profits payable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 year其他流动负债 Other current liabilities流动负债合计 Tot

7、al current liabilities长期借款 Long-term 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 Deferred taxation credit负 债 合 计 Total liabilities* 少数股东权

8、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 personHs capital其中:国有法人资本 Including:State-owned legal personHs capital集体法人资本 Collective legal persons capital个人资本 Personal capital夕卜商资本 Foreign businessmen1 capital资本公积 Capital surplus盈余公积 surplus re

9、serve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夕卜币报表折算差额 Converted difference in Foreign Currency Statements所有者权益合计 Total shareholders equity负债及所有者权益总计 Total Liabilities &

10、 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 Including： Cost of export sales产品销售毛利Gross profit on sales减:销售费用Less： Selling exp

11、enses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 ih come）汇兑损失（减汇兑收益）Exchange losses（minus exchange gains）产品销售利润 Profit on sales力口：其他业务利润 Add： profit from other operations营业利润 Operating profit力口：投资收益 Add： Income on investmen

12、t力口：营业夕卜收入 Add： Non-operating income减： 营业夕卜支出 Less： Non-operating expenses力口：以前年度损益调整 Add： adjustment of loss and gain for previous yea rs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 StatementPrepared by: Period: Unit:Items1 .Cash Flows from Operating Activities:01)Cash recei

13、ved from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goo

14、ds and services10)Cash paid for operating leasesll)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows fro

15、m operating activities2 .Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets2

16、6)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Su

17、b-total of cash outflows35)Net cash flows from investing activities3 .Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amoun

18、ts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activit

19、ies52)Sub-total of cash outflows53)Net cash flows from financing activities4 .Effect of Foreign Exchange Rate Changes on Cash5 .Net Increase in Cash and Cash EquivalentsSupplemental Information5.1 nvesting and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debt

20、s by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2 .Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad

21、 debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Def

22、ered 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 (or deduct:decrease) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from operating activities3 .Net

23、 Increase in Cash and Cash Equivalents76）cash at the end of the period77）Less:cash at the beginning of the period78）Plus:cash equivalents at the end of the period79）Less:cash equivalents at the beginning of the period80）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：本次项目1. cash流量从经营活

24、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

25、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

26、）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5. net增加现金和现金等价物补充资料1. investing活动和筹资活动，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3. net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 ）力口：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