英文财务报表(模板)

BalanceSheets YourCompanyName BalanceSheets Date TY LY 资产 Assets 流动资产 Currentassets: 货币资金 BankandCash 0.0 0.0 短期投资 CurrentInvestment Inventories 一年内到期委托贷款 Entrustedloanreceivableduewithinoneyear 减：一年内到期委托贷款减值准备 Less:ImpairmentforEntrustedloanreceivableduewithinoneyear 减：短期投资跌价准备 Less:Impairmentforcurrentinvestment 短期投资净额 Netbalofcurrentinvestment 应收票据 Notesreceivable 应收股利 Dividendreceivable 应收利息 Interestreceivable 应收账款 AccountsReceivable 0.0 0.0 减：应收账款坏账准备 Less:BaddebtprovisionforAccountreceivable 应收账款净额 NetbalofAccountreceivable 0.0 0.0 其他应收款 Otherreceivable 减：其他应收款坏账准备 Less:BaddebtprovisionforOtherreceivable 其他应收款净额 NetbalofOtherreceivable 预付账款 Prepayment 0.0 0.0 应收补贴款 Subsidyreceivable 存货 Inventory 0.0 0.0 减：存货跌价准备 Less:ProvisionforInventory 存货净额 NetbalofInventory 已完工尚未结算款 Amountduefromcustomerforcontractwork 待摊费用 DeferredExpense 一年内到期的长期债权投资 Long-termdebtinvestmentduewithinoneyear 0.0 一年内到期的应收融资租赁款 Financeleasereceivablesduewithinoneyear 0.0 其他流动资产 Othercurrentassets 流动资产合计 Totalcurrentassets 0.0 0.0    长期投资 Long-terminvestment 长期股权投资 Long-termequityinvestment 委托贷款 Entrustedloanreceivable 长期债权投资 Long-termdebtinvestment 长期投资合计 Totalforlong-terminvestment 减：长期股权投资减值准备 Less:Impairmentforlong-termequityinvestment 减：长期债权投资减值准备 Less:Impairmentforlong-termdebtinvestment 减：委托贷款减值准备 Less:Provisionforentrustedloanreceivable 长期投资净额 Netbaloflong-terminvestment 其中：合并价差 Include:Goodwill(Negativegoodwill)    固定资产 Fixedassets 固定资产原值 Cost 减：累计折旧 Less:AccumulatedDepreciation 固定资产净值 NetbalofFixedassets 减：固定资产减值准备 Less:Impairmentforfixedassets 固定资产净额 NBVoffixedassets 工程物资 Materialholdsforconstructionoffixedassets 在建工程 Constructioninprogress 减：在建工程减值准备 Less:Impairmentforconstructioninprogress 在建工程净额 Netbalofconstructioninprogress 固定资产清理 Fixedassetstobedisposedof 固定资产合计 Netfixedassets 0.0 0.0    无形资产及其他资产 Otherassets&Intangibleassets 无形资产 Intangibleassets 减：无形资产减值准备 Less:Impairmentforintangibleassets 无形资产净额 Netbalofintangibleassets 长期待摊费用 Long-termdeferredexpense 融资租赁——未担保余值 Financelease–Unguaranteedresidualvalues 融资租赁——应收融资租赁款 Financelease–Receivables 其他长期资产 Othernon-currentassets 无形及其他长期资产合计 Totalotherassets&intangibleassets    递延税项 DeferredTax 递延税款借项 DeferredTaxassets 资产总计 Totalassets 0.0 0.0 负债及所有者（或股东）权益 Liabilitiesandowner'sequity 流动负债 Currentliability 短期借款 Short-termloans 0.0 0.0 应付票据 Notespayable 应付账款 Accountspayable 0.0 0.0 已结算尚未完工款 0.0 0.0 预收账款 Advancefromcustomers 0.0 0.0 应付工资 Payrollpayable 0.0 0.0 应付福利费 Welfarepayable 应付股利 Dividendpayable 应交税金 Taxespayable 其他应交款 Otherfeespayable 0.0 0.0 其他应付款 Otherpayable 预提费用 AccruedExpense 预计负债 Provision 递延收益 DeferredRevenue 0.0 0.0 一年内到期的长期负债 Long-termliabilityduewithinoneyear 其他流动负债 Othercurrentliability 流动负债合计 Totalcurrentliabilities    长期负债 Long-termliability 长期借款 Long-termloans 应付债券 Bondspayable 长期应付款 Long-termpayable 专项应付款 Grants&Subsidiesreceived 其他长期负债 Otherlong-termliability 长期负债合计 Totallong-termliability 0.0 0.0    递延税项 DeferredTax 递延税款贷项 DeferredTaxliabilities 负债合计 Totalliability 少数股东权益 Minorityinterests 所有者权益（或股东权益） Owners’Equity 实收资本（或股本） Paidincapital 减；已归还投资 Less:Capitalredemption 实收资本（或股本）净额 NetbalofPaidincapital 资本公积 CapitalReserves 盈余公积 SurplusReserves 其中：法定公益金 Include:Statutoryreserves 未确认投资损失 Unrealisedinvestmentlosses 未分配利润 Retainedprofitsafterappropriation 其中：本年利润 Include:Profitsfortheyear 外币报表折算差额 Translationreserve 所有者（或股东）权益合计 Totalowner'sequity 0.0 0.0 Totalliabilitiesandstockholders'equity 0.0 0.0IncomesStatement 三、利润及利润分配表 Incomestatementandprofitappropriation 一、主营业务收入 Revenue 减：主营业务成本 Less:CostofSales 主营业务税金及附加 SalesTax 二、主营业务利润（亏损以“—”填列） GrossProfit(-meansloss) 加：其他业务收入 Add:Otheroperatingincome 减：其他业务支出 Less:Otheroperatingexpense 减：营业费用 Selling&Distributionexpense 管理费用 G&Aexpense 财务费用 Financeexpense 三、营业利润（亏损以“—”填列） Profitfromoperation(-meansloss) 加：投资收益（亏损以“—”填列） Add:Investmentincome 补贴收入 SubsidyIncome 营业外收入 Non-operatingincome 减：营业外支出 Less:Non-operatingexpense 四、利润总额（亏损总额以“—”填列） ProfitbeforeTax 减：所得税 Less:Incometax 少数股东损益 Minorityinterest 加：未确认投资损失 Add:  Unrealisedinvestmentlosses 五、净利润（净亏损以“—”填列） Netprofit(-meansloss) 加：年初未分配利润 Add:Retainedprofits 其他转入 Othertransfer-in 六、可供分配的利润 Profitavailablefordistribution(-meansloss) 减：提取法定盈余公积 Less:Appropriationofstatutorysurplusreserves 提取法定公益金 Appropriationofstatutorywelfarefund 提取职工奖励及福利基金 Appropriationofstaffincentiveandwelfarefund 提取储备基金 Appropriationofreservefund 提取企业发展基金 Appropriationofenterpriseexpansionfund 利润归还投资 Capitalredemption 七、可供投资者分配的利润 Profitavailableforowners'distribution 减：应付优先股股利 Less:Appropriationofpreferenceshare'sdividend 提取任意盈余公积 Appropriationofdiscretionarysurplusreserve 应付普通股股利 Appropriationofordinaryshare'sdividend 转作资本（或股本）的普通股股利 Transferfromordinaryshare'sdividendtopaidincapital 八、未分配利润 RetainedprofitafterappropriationCashFlowStatement 现金流量表CashFlowStatement 一、经营活动产生的现金流量： CashFlowfromOperatingActivities: 销售商品、提供劳务收到的现金 Cashreceivedfromsalesofgoodsorrenderingservices 收到的税费返还 Refundsoftaxes 收到的其他与经营活动有关的现金 Cashreceivedrelatingtootheroperatingactivities 现金流入小计 Sub-totalofcashinflows 购买商品、接受劳务支付的现金 Cashpaidforgoodsorreceivingservices 支付给职工以及为职工支付的现金 Cashpaidtoandonbehalfofemployees 支付的各项税费 Taxpayments 支付的其他与经营活动有关的现金 Cashpaidrelatingtootheroperatingactivities 现金流出小计 Sub-totalofcashoutflows 经营活动产生的现金流量净额 NetCashFlowfromOperatingActivities 二、投资活动产生的现金流量： CashFlowfromInvestingActivities: 收回投资所收到的现金 Cashreceivedfromdisposalofinvestments 处置子公司和其他经营单位收到的现金 Cashreceivedfromdisposalofsubsidiaryorotheroperatingbusinessunits 取得投资收益所收到的现金 Cashreceivedfrominvestmentsincome 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 Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets 购买子公司所收到的现金 Cashreceivedbyacquisitionofsubsidiary 收到的其他与投资活动有关的现金 Cashreceivedrelatingtootherinvestingactivities 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 Cashpaymentsrelatingtootherinvestingactivities 现金流出小计 Sub-totalofcashoutflows 投资活动产生的现金流量净额 NetCashFlowfromInvestingActivities 三、筹资活动产生的现金流量： CashFlowfromFinancingActivities: 吸收投资所收到的现金 Cashreceivedbyinvestors 借款所收到的现金 Cashreceivedfromborrowings 其中：从金融机构借款所收到的现金 Include:Cashreceivedfromfinancialinstitutionborrowings 收到的其他与筹资活动有关的现金 Cashreceivedrelatingtootherfinancingactivities 现金流入小计 Sub-totalofcashinflows 偿还债务所支付的现金 Repaymentsofborrowings 其中：偿还金融机构债务所支付的现金 Include:Repaymentsoffinancialinstitutionborrowings 分配股利、利润和偿付利息所支付的现金 Dividendspaid,profitdistributedorinterestpaid 支付的其他与筹资活动有关的现金 Cashpaymentsrelatingtootherfinancingactivities 现金流出小计 Sub-totalofcashoutflows 筹资活动产生的现金流量净额 NetCashFlowfromFinancingActivities 四、汇率变动对现金的影响额 EffectofForeignCurrencyTranslation 五、现金及现金等价物净增加额 NetIncrease(Decrease)inCashandCashEquivalentsSupplementaryInformation 现金流量附表：SupplementaryInformation: 1.将净利润调节为经营活动的现金流量： ReconciliationofNetProfittoCashFlowfromOperatingActivities: 净利润 NetProfit 加：少数股东损益 Add:Minorityinterest 加：计提的资产减值准备 Impairmentlossesonassets 固定资产折旧 Depreciationoffixedassets 无形资产摊销 Amortisationofintangibleassets 长期待摊费用摊销 Amortisationoflong-termdeferredexpenses 待摊费用减少（减：增加） Decrease(increase)indeferredexpenses 预提费用增加（减：减少） Increase(decrease)inaccruedexpenses 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)ondisposaloffixedassets,intangibleassetsandotherlong-termassets 固定资产报废损失 Lossesonwrite-offoffixedassets 财务费用 Financeexpense(income) 投资损失（减、收益） Losses(gains)arisingfrominvestments 递延税款贷款（减、借项） Deferredtaxcredit(debit) 存货的减少（减、增加） Decrease(increase)ininventories 经营性应收项目的减少（减、增加） Decrease(increase)inreceivablesunderoperatingactivities 经营性应付项目的增加（减、减少） Increase(decrease)inpayablesunderoperatingactivities 其他 Others 经营活动产生的现金流量净额 Netcashflowfromoperatingactivities 2.不涉及现金收支的投资和筹资活动： InvestingandFinancingActivitiesthatdonotInvolveCashReceiptsandPayments: 债务转为资本 Conversionofdebtintocapital 一年内到期的可转换公司债券 Reclassificationofconvertiblebondsexpiringwithinoneyearascurrentliability 融资租入固定资产 Fixedassetsacquiredunderfinanceleases 3.现金及现金等价物净增加情况： NetIncreaseinCashandCashEquivalents: 现金的期末余额 Cashattheendoftheperiod 减：现金的期初余额 Less:cashatthebeginningoftheyear 加：现金等价物的期末余额 Add: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