财务报表中英文对照

财务报表中英文对照1•资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including：Rawmaterials产成品（库存商品）Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资-ong-termdebentureinvestmentfallingdueinayear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment；其中：长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折1日Less：AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less：Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets 工程 路基工程安全技术交底工程项目施工成本控制工程量增项单年度零星工程技术标正投影法基本原理 物资Projectmaterial在建工程ConstructioninPregress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中：土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中：固定资产修理Including：Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中：特准储备物资Amongit：Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产A债表（续表）BalanceSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayable预收帐款Advancesfromcustomers应付工资Accruedpayroll应付福利费Welfarepayable应付利润（股利）Profitspayable应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债OtherIong-termliabilities其中：特准储备资金Including：Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities♦少数股东权益Minorityinterests实收资本（股本）SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalpersonascapital其中：国有法人资本Including；State-ownedlegalpersonascapital集体法人资本Collectivelegalperson''scapital个人资本Personalcapital外商资本Foreignbusinessmen'scapital资本公积Capitalsurplus盈余公积surplusreserve其中：法定盈余公积Including：statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失（以号填列）Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholder*equity负债及所有者权益总计TotalLiabilities&Equity2•利润表NCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产晶销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including；Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less；Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出（减利息收入）Including：Interestexpenses(minusinterestihcome)汇兑损失（减汇兑收益）Exchangelosses(minusexchangegains)产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit3.现金流量表CashFlowsStatement项目Items3.cash流量筹资活动：3.CashFlowsfromFinancingActivities：36）的收益，从发行股票36)Proceedsfromissuingshares37）的收益，由发行债券37)Proceedsfromissuingbonds38）的收益，由借款38)Proceedsfromborrowings41）其他收益有关的融资活动41)0therproceedsrelatingtofinancingactivities42）,小计的现金流入量42)Sub-totalofcashinflows43）的现金偿还债务所支付的43)Cashrepaymentsofamountsborrowed44）现金支付的费用，对任何融资活动44)Cashpaymentsofexpensesonanyfinancingactivities45）支付现金，分配股利或利润45)Cashpaymentsfordistributionofdividendsorprofits46）以现金支付的利息费用46)Cashpaymentsofinterestexpenses47）以现金支付，融资租贷47)Cashpaymentsforfinanceleases48）以现金支付，减少注册资本48)Cashpaymentsforreductionofregisteredcapitai51）其他现金收支有关的融资活动51)Othercashpaymentsrelatingtofinancingactivities52）分，总的现金流出52)Sub-totalofcashoutflows53）的净现金流量从融资活动53)Netcashflowsfromfinancingactivities4.effect的外汇汇率变动对现金54・EffectofForeignExchangeRateChangesonCash5.net增加现金和现金等价物55.NetIncreaseinCashandCashEquivalents补充资料SupplementalInformationL投资活动和筹资活动，不参与1.InvestingandFinancingActivitiesthatdonotInvolvein现金收款和付款CashReceiptsandPayments56）偿还债务的转让因定资产56)Repaymentofdebtsbythetransferoffixedassets57）偿还债务的转移投资57)Repaymentofdebtsbythetransferofinvestments58）投资在形成因定资产58)Investmentsintheformoffixedassets59）偿还债务的转移库存量59)Repaymentsofdebtsbythetransferofinvestories2.reconciliation净利润现金流量从经营2.ReconciliationofNetProfittoCashFlowsfromOperatinr活动Activities62）净利润62)Netprofit63）补充规定的坏帐或不良债务注销63)Addprevisionforbaddebtorbaddebtwrittenoff64）固定资产折旧64)Depreciationoffixedassets65）无形资产摊销65)Amortizationofintangibleassets损失处置固定资产，无形资产Lossesondisposaloffixedassets,intangibleassets66）和其他长期资产（或减：收益）66)andotherlong-termassets(ordeduct；gains)67）损失固定资产报废67)Lossesonserappingoffixedassets68）财务费用68)Financialexpenses69）引起的损失由投资管理（或减：收益）69)Lossesarisinj?frominYestments(ordeduct；gains)70）defered税收抵免（或减：借记卡）70)Deferedtaxcredit(ordeduct：debit)71）减少存货（或减：增加）71)Decreaseininventories(ordeduct:increase)72）减少经营性应收（或减：增加）72)Decreaseinoperatingreceivables(ordeduct：increase)73）增加的经营应付账款（或减：减少）73)Increaseinoperatingpayables(ordeduct:decrease)74）净支付的增值税（或减：收益净额74)Netpaymentonvalueaddedtax(ordeduct：netreceipts75）净经营活动的现金流量75)Netcashflowsfromoperatingactivities3.net增加现金和现金等价物1NetIncreaseinCashandCashEquivalents76）的现金，在此期限结束76)cashattheendoftheperiod77）减：现金期开始77)Less：cashatthebeginningoftheperiod78）加：现金等价物在此期限结束78)P1us：cashequivalentsattheendoftheperiod79）减：现金等价物期开始79)Less：cashequivalentsatthebeRinningoftheperiod80）,净增加现金和现金等价物80)Netincreaseincashandcashequivalents