银行报表英文对照

银行报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 英文对照 BPI六个要素: 留存收益 retained earnings 留存收益是公司在经营过程中所创造的，但由于公司经营发展的需要或由于法定的原因等，没有分配给所有者而留存在公司的盈利。留存收益是指企业从历年实现的利润中提取或留存于企业的内部积累，它来源于企业的生产经营活动所实现的净利润，包括企业的盈余公积和未分配利润两个部分，其中盈余公积是有特定用途的累积盈余，未分配利润是没有指定用途的累积盈余。 留存收益与剩余收益产生背景的区别: 留存收益是一个历史概念，是指企业从历年实现的净利润中提取或形成的留存于企业内部的积累。剩余收益(又称经济利润)是指某期间的会计利润与该期间的资本成本之差，是企业创造的高于市场平均回报的收益。 净利润(net income 净利润是指在利润总额中按规定交纳了所得税后公司的利润留成，一般也称为税后利润或净收入。 企业在某一会计期间缴纳所得税后的净经营成果。 股东权益回报率 (%) Return on Equity 股东权益回报率是一个衡量股票投资者回报的指标。它亦总结企业管理层的表现，,盈利能力、资产管理及财务控制。 公式 : 股东权益回报率 = 全年盈利 / 股东权益 * 100% 股东权益 又称净资产，是指公司总资产中扣除负债所余下的部分。是指股本、资本公积、盈余公积、未分配利润的之和，代表了股东对企业的所有权，反映了股东在企业资产中享有的经济利益。 净资产=资产总额-负债总额。 资产回报率 Return On Assets (ROA) 评估公司相对其总资产值的盈利能力的有用指标。计算的方法为公司的年度盈利除以总资产值，资产回报率一般以百分比表示。有时也称为投资回报率 资产回报率= 税后净利润/总资产 资产回报率，也叫资产收益率，它是用来衡量每单位资产创造多少净利润的指标。 资本充足率 资本充足率，Capital adequacy ratio (CAR), 也被称为资本风险(加权)资产率，Capital to Risk (Weighted) Assets Ratio (CRAR) 是一个银行的资产对其风险的比率。国家调控者跟踪一个银行的CAR来保证银行可以化解吸收一定量的风险。 资本充足率是指资本总额与加权风险资产总额的比例。资本充足率反映商业银行在存 款人和债权人的资产遭到损失之前，该银行能以自有资本承担损失的程度。规定该项指标的目的在于抑制风险资产的过度膨胀，保护存款人和其他债权人的利益、保证银行等金融机构正常运营和发展。 Loan share贷款市场份额 Saving Share:存款市场份额 英文会计 报表 企业所得税申报表下载财务会计报表下载斯维尔报表下载外贸周报表下载关联申报表下载 一、企业财务会计报表封面 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 二、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 Investment 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 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 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-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 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 assets 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 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 liability 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 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’ 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 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 三、利润及利润分配表 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 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-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 for owners' distribution 减:应付优先股股利 Less: Appropriation of preference share's dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share's dividend 转作资本(或股本)的普通股股利 Transfer from ordinary share's 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 investments 2( 自然灾害发生损失 Losses from natural disaster 3( 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies 4( 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates 5( 债务重组损失 Losses from debt restructuring 现金流量表 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-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 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 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 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 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 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 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 Net 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: Minority 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、收益) Losses (gains) on disposal of fixed assets, intangible assets and 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 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 activities 2.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 Reclassification of convertible bonds expiring within one year as current liability 融资租入固定资产 Fixed assets acquired under finance leases 3.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