财务报表英文对照

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 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 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 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-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