财务报表英文翻译大全

ThismanuscriptwasrevisedonNovember28,2020财务报表英文翻译大全资产负债表BalanceSheet编制单位:______年______月________日单位:元Preparedby:Month:_______Date:_______YearMonetaryunit:_______资产Assets行次LineNo.年初数Beg.balance期末数End.balance负债和所有者权益(或股东权益)Liabilities&Owners’(Stockholders’)equity行次LineNo.年初数Beg.balance期末数End.balance流动资产:Currentassets流动负债Currentliabilities货币资金Monetaryfunds短期借款Short-termloans短期投资Short-terminvestment应付票据Notespayable应收票据Notesreceivable应付账款Accountspayable应收股利Dividendreceivable预收账款Advancesfromcustomers应收利息Interestreceivable应付工资Accruedpayroll应收账款Accountsreceivable应付福利费Welfareexpensespayable其他应收款Otherreceivable应付股利Dividendpayable预付账款Advancestosuppliers应交税金Taxespayable应收补贴款Subsidiesreceivable其他应交款Otherpayables存货Inventories其他应付款Otheramountspayable待摊费用Prepaidexpenses预提费用Accruedexpenses一年内到期的长期债权投资Long-termdebtinvestmentduewithinayear预计负债Estimatedliabilities其他流动资产Othercurrentassets一年内到期的长期负债Long-termliabilitiesduewithinayear流动资产合计Sub-totalofcurrentassets其他流动负债Othercurrentliabilities长期投资:Long-terminvestments:长期股权投资Long-termequityinvestment流动负债合计Sub-totalofcurrentliabilities长期债权投资Long-termdebtinvestment长期负债：Long-termliabilities长期投资合计Sub-totaloflongterminvestment长期借款Long-termborrowings固定资产:Fixedassets:应付债券Bondspayable固定资产原价Fixedassets-cost长期应付款Long-termpayables减:累计折旧Less:Accumulateddepreciation专项应付款Specialpayables固定资产净值Fixedassets-NBV其他长期负债Otherlong-termliabilities减:固定资产减值准备Less:Provisionforimpairmentoffixedassets长期负债合计Sub-totaloflong-termliabilities固定资产净额Fixedassets-net递延税项Deferredtaxes工程物资Constructionmaterials递延税款贷项Deferredtaxcredit在建工程Constructioninprogress负债合计Totalliabilities固定资产清理Disposaloffixedassets固定资产合计Sub-totaloffixedassets所有者权益（或股东权益）Owner’s(Stockholders’)equity无形资产及其他资产Intangibleandotherassets实收资本（或股本）Paid-incapital(orstock)无形资产Intangibleassets减：已归还投资Less:Investmentreturned长期待摊资产Long-termprepayment实收资本（或股本）净额Paid-incapital(orstock)-net其他长期资产Otherlong-termassets资本公积Capitalsurplus无形资产及其他资产合计Sub-totalofintangibleandotherassets赢余公积Surplusreserve其中：法定公益金Including:Statutorypublicwelfarefund递延税项:Deferredtaxes:未分配利润Undistributedprofit递延税款借项Deferredtaxdebit所有者权益（或股东权益）合计Totalowner’s(stockholders’)equity资产总计Totalassets负债和所有者权益（或股东权益）合计Totalliabilities&owner’s(stockholders’)equity利润表IncomeStatement编制单位：______年______月________日单位:元Preparedby:Month:_______Date:_______YearMonetaryunit:RMBYuan项目Item行次LineNo.本月数Currentmonth本年累计数Currentyearaccumulative一、主营业务收入I.Revenuefrommainoperations减：主营业务成本Less:Costofmainoperations主营业务税金及附加Taxesandsurchargesformainoperations二、主营业务利润（亏损以“-”填列）II.Profit/Lossfrommainoperations加：其他业务利润（亏损以“-”填列）Add:Profit/Lossfromotheroperations减：营业费用Less:Operatingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses三、营业利润（亏损以“-”填列）III.Operatingprofit/loss加：投资收益（亏损以“-”填列）Add:Investmentincome/losses补贴收入Revenuefromsubsidies营业外收入Non-operatingrevenue减：营业外支出Less:Non-operatingexpenditures四、利润总额（亏损以“-”填列）IV.Income/Lossbeforetax减：所得税Less:Incometax五、净利润（亏损以“-”填列）V.Netincome/loss补充资料Supplementaryinformation:项目Item本年累计数Currentyearcumulative上年实际数Prioryearactual出售、处理部门或被投资单位所得收益Gainonsaleanddisposalofadepartmentoraninvestedenterprise2.自然灾害发生的损失Lossesarisingfromnaturaldisasters3.会计政策变更增加（或减少）利润总额Increase/decreaseinincomebeforetaxduetoachangeinaccountingpolicy4.会计估计变更增加（或减少）利润总额Increase/decreaseinincomebeforetaxduetoachangeinaccountingestimate5.债务重组损失Lossesarisingfromdebtrestructurings6.其他Others现金流量表CashFlowStatement编制单位：年度单位:元Preparedby:Period:_________Monetaryunit:RMBYuan项目Item行次LineNo.金额Amount一、经营活动产生的现金流量I.Cashflowsfromoperatingactivities销售产品、提供劳务收到的现金Cashreceivedfromthesaleofgoodsorrenderingofservices收到的税费返还Refundsoftaxes收到的其他与经营活动有关的现金Othercashreceiptsrelatingtooperatingactivities现金流入小计Sub-totalofcashinflows购买商品、接受劳务支付的现金Cashpaidforgoodsandservices支付给职工及为职工支付的现金Cashpaidtoandonbehalfofemployees支付的各项税费Paymentsofalltypesoftaxes支付的其他与经营活动有关的现金Othercashpaymentsrelatingtooperatingactivities现金流出小计Sub-totalofcashoutflows经营活动产生的现金流量净额Netcashflowsfromoperatingactivities二、投资活动产生的现金流量II.Cashflowsfrominvestingactivities收回投资所收到的现金Cashreceivedfromreturnofinvestments取得投资收益所收到的现金Cashreceivedfromreturnoninvestment处置固定资产、无形资产和其他长期资产所收回的现金净额Netcashreceivedfromthesaleoffixedassets,intangibleassetsandotherlong-termassets收到的其他与投资活动有关的现金Othercashreceiptsrelatingtoinvestingactivities现金流入小计Sub-totalofcashinflows购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投资所支付的现金Cashpaidtoacquireinvestments支付的其他与投资活动有关的现金Othercashpaymentrelatingtoinvestingactivities现金流出小计Sub-totalofcashoutflows投资活动产生的现金流量净额Netcashflowsfrominvestingactivities三、筹资活动产生的现金流量：III.Cashflowsfromfinancingactivities:吸收投资所收到的现金Cashreceivedfrominvestmentbyothers借款所收到的现金Cashreceivedfromborrowings收到的其他与筹资活动有关的现金Othercashreceiptsrelatingtofinancingactivities现金流入小计Sub-totalofcashinflows偿还债务所支付的现金Cashpaymentofamountsborrowed分配股利、利润或偿付利息所支付的现金Cashpaidfordistributionofdividendsorprofitsandforinterestexpense支付的其他与筹资活动有关的现金Othercashpaymentsrelatingtofinancingactivities现金流出小计Sub-totalofcashoutflows筹资活动产生的现金流量净额Netcashflowfinancingactivities四、汇率变动对现金的影响IV.Effectofchangesinforeignexchangerateoncash五、现金及现金等价物净增加额V.Netincreaseincashandcashequivalents补充资料SupplementaryInformation行次LineNo.金额Amount1.将净利润调节为经营活动现金流量：Reconciliationofnetincometocashflowsfromoperatingactivities净利润Netincome加：计提的资产减值准备Add:Provisionforimpairmentofassets固定资产折旧Depreciationoffixedassets无形资产摊销Amortizationofintangibleassets长期待摊费用摊销Amortizationoflong-termprepayment待摊费用减少（减：增加）Decreaseinprepaidexpense(ordeduct:increase)预提费用增加（减：减少）Increaseofaccruedexpenses(ordeduct:decrease)处置固定资产、无形资产和其他长期资产的损失（减：收益）Lossesondisposaloffixedassets,intangibleassetsandotherlong-termassets(ordeduct:gains)固定资产报废损失Lossesonscrappingoffixedassets财务费用Financialexpenses投资损失（减：收益）Investmentslosses(ordeduct:gains)递延税款贷项（减：借项）Deferredtaxcredit(ordeduct:debit)存货的减少（减：增加）Decreaseininventories(ordeduct:increase)经营性应收项目的减少（减：增加）Decreaseinoperatingpayables(ordeduct:increase)经营性应收项目的增加（减：减少）Increaseinoperatingpayables(ordeduct:decrease)其他Other经营活动产生的现金流量净额Netcashflowsfromoperatingactivities2.不涉及现金收支的投资和筹资活动Investingandfinancingactivitiesthatdonotinvolvecashreceiptsandpayments债务转化为资本Conversionofdebtintocapital一年内到期的可转换公司债券Convertiblebondstobeexpiredwithinoneyear融资租入固定资产Fixedassetsunderfinancelease3.现金及现金等价物净增加情况：Netincreaseincashandcanequivalents现金的期末余额Cashatendofperiod减：现金的期初余额Less:Cashatthebeginningoftheperiod加：现金等价物的期末余额Plus:Cashequivalentsattheendoftheperiod减：现金等价物的期初余额Less:Cashequivalentsatthebeginningoftheperiod现金及现金等价物净增加额Netincreaseincashandcashequivalents资产减值准备明细表StatementofProvisionforImpairmentofAssets编制单位：年度单位:元Preparedby:Period:_________Monetaryunit:RMBYuan项目Item年初余额Beginningbalance本年增加数Increaseforcurrentyear本年转回数Reversalforcurrentyear年末余额Endingbalance坏账准备合计I.Totalamountsofbaddebtsprovided其中：应收账款Including:Accountsreceivable其他应收款Otherreceivables短期投资跌价准备合计II.Totalamountsofshort-terminvestmentswrite-downprovided其中：股票投资Including:Stockinvestment债券投资Bondinvestment存货跌价准备合计Ⅲ.Totalamountsofinventorywritten-downprovided其中：库存商品Including:Goodsonhand原材料Rawmaterials长期投资减值准备合计Ⅳ.Totalamountsprovidedforimpairmentoflong-terminvestments其中：长期股权投资Including:Long-termequityinvestment长期债权投资Long-termdebtinvestment固定资产减值准备合计Ⅴ.Totalamountsprovidedforimpairmentoffixedassets其中：房屋、建筑物Including:Buildingsandstructures机器设备Equipmentandmachinery无形资产减值准备Ⅵ.Provisionforimpairmentofintangibleassets其中：专利权Including:Patent商标权Trademarks在建工程减值准备Ⅶ.Provisionforimpairmentofconstructioninprogress委托贷款减值准备Ⅷ.Provisionforimpairmentofdesignatedloanreceivable注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。Note:ThisstatementhasbeenrevisedaccordingtoCaiKuai[2003]No.10bytheMinistryofFinance.Pleaserefertopage404to407fordetails.所有者权益（或股东权益）增减变动表StatementofChangesinOwner’s(Stockholder’s)Equity编制单位：年度单位:元Preparedby:Period:_________Monetaryunit:RMBYuan项目Item行次LineNo.本年数Currentyear上年数Prioryear实收资本（或股本）：I.Paid-incapital(orstock)年初余额Beginningbalance1本年增加数Increaseinthecurrentyear2其中：资本公积转入Including:Transfer-infromcapitalsurplus3赢余公积转入Transfer-infromsurplusreserve4利润分配转入Transfer-infromdistributionofprofit5新增资本（或股本）Additionalcapital(orstock)6本年减少数Decreaseinthecurrentyear10年末余额Endingbalance15资本公积：Ⅱ.Capitalsurplus:年初余额Beginningbalance16本年增加数Increaseinthecurrentyear17其中：资本（或股本）溢价Including:Premiumoncapital(orstock)18接受捐赠非现金资产准备Reserveofdonatednon-cashassets19接受现金捐赠Receiptofcashdonation20股权投资准备Equityinvestmentreserve21拨款转入Transfer-infromgovernmentappropriations22外币资本折算差额Foreigncurrencycapitaltranslationdifference23其他资本公积Othercapitalsurplus30本年减少数Decreaseinthecurrentyear40其中：转增资本（或股本）Including:Conversionintocapital(orstock)41年末余额Endingbalance45法定和任意赢余公积：Ⅲ.Statutoryanddiscretionarysurplusreserves年初余额Beginningbalance46本年增加数Increaseinthecurrentyear47其中：从净利润中提取数Including:Amountappropriatedfromnetincome48其中：法定盈余公积Including:Statutorysurplusreserve49任意盈余公积Discretionarysurplusreserve50储备基金Reservefund51企业发展基金Enterpriseexpansionfund52法定公益金转入数Transfer-infromstatutorypublicwelfarefund53本年减少数Decreaseinthecurrentyear54其中：弥补亏损Including:Recoveryoflosses55转增资本（或股本）Conversionintocapital(orstock)56分派现金股利或利润Distributionofcashdividendorprofit57分派股票股利Distributionofstockdividend58年末余额Endingbalance62其中：法定盈余公积Including:Statutorysurplusreserve63储备基金Reservefund64企业发展基金Enterpriseexpansionfund65法定公益金：Ⅳ.Statutorypublicwelfarefund:年初余额Beginningbalance66本年增加数Increaseinthecurrentyear67其中：从净利润中提取数Including:Amountappropriatedfromnetincome68本年减少数Decreaseinthecurrentyear70其中：集体福利支出Including:Collectivewelfareexpenditure71年末余额Endingbalance75未分配里：Ⅴ.Undistributedprofit:年初未分配利润Undistributedprofitatthebeginningoftheyear76本年净利润（净亏损以“–”号填列）Netincome(orlosses)fortheyear77本年利润分配Profitdistributionfortheyear78年末未分配利润（未弥补亏损以“–”号填列）Undistributedprofit/lossesatendoftheyear80应交增值税明细表VATPayableMovementTable编制单位：年度单位:元Preparedby:Period:_________Monetaryunit:RMBYuan项目Item行次LineNo.本月数Currentmonth本年累计数Currentyearcumulative应交增值税I.Value-addedtaxpayable:1.年初未抵扣数（以“–”号填列）Amountnotdeductedatthebeginningoftheyear1×2.销项税额OutputVAT2出口退税Refundofexportduty3进项税额转出Transfer-outofinputVAT4转出多交增值税Transfer-outofoverpaidVAT5673.进项税额InputVAT8已交税金Taxespaid9减免税款VATdeductionsandexemptions10出口抵减内销产品应纳税额Exportdutydeductiblefromtaxespayableondomesticsales11转出未交增值税Transfer-outofunpaidVAT1213144.期末未抵扣数（以“–”号填列）Amountnotdeductedattheendoftheyear15×未交增值税Ⅱ.UnpaidVAT1.年初未交数（多交数以“–”号填列）Amountnotpaidatthebeginningoftheyear16×2.本期转入数（多交数以“–”号填列）Transfer-inforthecurrentperiod173.本期已交数Amountpaidinthecurrentperiod184.期末未交数（多交数以“–”号填列）Amountnotpaidattheendoftheyear20×利润分配表StatementofProfitDistribution编制单位：年度单位:元Preparedby:Period:_________Monetaryunit:RMBYuan项目Item行次LineNo.本年实际Currentyearactual上年实际Prioryearactual净利润I.Netincome1加：年初未分配利润Add:Undistributedprofitatthebeginningoftheyear2其他转入Othertransfer-ins4可供分配的利润Ⅱ.Profittobedistributed8减：提取法定盈余公积Less:Appropriationofstatutorysurplusreserve9提取法定公益金Appropriationofstatutorypublicwelfarefund10提取职工奖励及福利基金Appropriationofemployeewelfareandbonusfund11提取储备基金Appropriationofreservefund12提取企业发展基金Appropriationofenterpriseexpansionfund13利润归还投资Profitcapitalizedonreturnofinvestment14可供投资者分配的利润Ⅲ.Profittobedistributedtoinvestor16减：应付优先股股利Less:Dividendpayableonpreferredstock17提取任意盈余公积Appropriationofdiscretionarysurplusreserve18应付普通股股利Dividendpayableoncommonstock19转作资本（或股本）的普通股股利Commonstockdividendconvertedintocapital(stock)20未分配利润Ⅳ.Undistributedprofit25分部报表（业务分部）BusinessSegmentStatement编制单位：年度单位:元Preparedby:Period:_____Monetaryunit:RMBYuan项目Itemxx业务BusinessAxx业务BusinessBxx业务BusinessC…………其他业务Otherbusinesses抵消Write-off未分配项目Undistributeditems合计Total本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear营业收入合计I.Totaloperatingrevenues其中：对外营业收入Including:Revenuefromexternalsales分部间营业收入Revenuefrominter-segmentsales销售成本合计Ⅱ.Totalcostsofsales其中：对外销售成本Including:Costofexternalsales分部间销售成本Costofinter-segmentsales期间费用合计Ⅲ.Totalperiodexpenses营业利润合计Ⅳ.Totaloperatingprofit资产总额Ⅴ.Totalassets负债总额Ⅵ.Totalliabilities分部报表（地区分部）GeographicalSegmentStatement编制单位：年度单位:元Preparedby:Period:_____Monetaryunit:RMBYuan项目Itemxx地区RegionAxx地区RegionBxx地区RegionC…………其他地区OtherRegions抵消Write-off未分配项目Undistributeditems合计Total本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear本年Currentyear上年Prioryear业收入合计I.Totaloperatingrevenues其中：对外营业收入Including:Revenuefromexternalsales分部间营业收入Revenuefrominter-segmentsales销售成本合计Ⅱ.Totalcostsofsales其中：对外销售成本Including:Costofexternalsales分部间销售成本Costofinter-segmentsales期间费用合计Ⅲ.Totalperiodexpenses营业利润合计Ⅳ.Totaloperatingprofit资产总额Ⅴ.Totalassets六、负债总额Ⅵ.Totalliabilities不可预见费contingencies信用证死卷deadLCCoverpool担保池Pfandbrief抵押债券提货担保shippingguarantee押品小类collateralsubdivision准贷证approvedloanletter平息flatrateCACContributoryassetcharge：资产必要报酬CAPMCapitalAssetPricingModel：资本资产定价模型CUCurrencyunit：货币单位DCFDiscountedcashflow：折现现金流EBITEarningsbeforeinterestandtax：息税前利润EBITDAEarningsbeforeinterest,tax,depreciationandamortization：息税、折旧、摊销前利润GNGuidanceNote：评估指南IFRSInternationalFinancialReportingStandard：国际财务 报告 软件系统测试报告下载sgs报告如何下载关于路面塌陷情况报告535n,sgs报告怎么下载竣工报告下载 准则IPR&DIn-processResearchandDevelopment：研发投入IVSInternationalValuationStandard：国际评估准则PFIProspectivefinancialinformation：预期财务信息USGAAPUSGenerallyAcceptedAccountingPrinciples：美国公认会计准则WACCWeightedaveragecostofcapital：加权平均资本成本WARAWeightedaveragereturnonassets：加权平均资产回报CompoundAnnualGrowthRate年均复合增长率CostofGoodsSold已售商品成本Incremental-Cashflow增量现金流量Multi-Period-Excess-Earnings多期超额收益法Relief-from-Royalty权利金节省法Netoperatingprofitlessadjustedtax税后净营业利润