财务报表中英文对照

财务报表中英文对照

1.资产负债表Balance Sheet

项目ITEM

货币资金Cash

短期投资Short term investments

应收票据Notes receivable

应收股利Dividend receivable

应收利息Interest receivable

应收帐款Accounts receivable

其他应收款Other receivables

预付帐款Accounts prepaid

期货保证金Future guarantee

应收补贴款Allowance receivable

应收出口退税Export drawback receivable

存货Inventories

其中：原材料Including:Raw materials

产成品(库存商品) Finished goods

待摊费用Prepaid and deferred expenses

待处理流动资产净损失Unsettled G/L on current assets

一年内到期的长期债权投资Long-term debenture investment falling due in a 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：

其中:长期股权投资Including long term equity investment

长期债权投资Long term securities investment

*合并价差Incorporating price difference

长期投资合计Total long-term investment

固定资产原价Fixed assets-cost

减：累计折旧Less:Accumulated Dpreciation

固定资产净值Fixed assets-net value

减：固定资产减值准备Less:Impairment of fixed assets

固定资产净额Net value of fixed assets

固定资产清理Disposal of fixed assets

工程物资Project material

在建工程Construction in Progress

待处理固定资产净损失Unsettled G/L on fixed assets

固定资产合计Total tangible assets

无形资产Intangible assets

其中:土地使用权Including and use rights

递延资产（长期待摊费用）Deferred assets

其中:固定资产修理Including:Fixed assets repair

固定资产改良支出Improvement expenditure of fixed assets

其他长期资产Other long term assets

其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets

递延税款借项Deferred assets debits

资产总计Total Assets

资产负债表(续表) Balance Sheet

项目ITEM

短期借款Short-term loans

应付票款Notes payable

应付帐款Accounts payab1e

预收帐款Advances from customers

应付工资Accrued payroll

应付福利费Welfare payable

应付利润(股利) Profits payab1e

应交税金Taxes payable

其他应交款Other payable to government

其他应付款Other creditors

预提费用Provision for expenses

预计负债Accrued liabilities

一年内到期的长期负债Long term liabilities due within one year

其他流动负债Other current liabilities

流动负债合计Total current liabilities

长期借款Long-term loans payable

应付债券Bonds payable

长期应付款long-term accounts payable

专项应付款Special accounts payable

其他长期负债Other long-term liabilities

其中:特准储备资金Including:Special reserve fund

长期负债合计Total long term liabilities

递延税款贷项Deferred taxation credit

负债合计Total liabilities

*少数股东权益Minority interests

实收资本(股本) Subscribed Capital

国家资本National capital

集体资本Collective capital

法人资本Legal person"s capital

其中:国有法人资本Including:State-owned legal person"s capital

集体法人资本Collective legal person"s capital

个人资本Personal capital

外商资本Foreign businessmen"s capital

资本公积Capital surplus

盈余公积surplus reserve

其中:法定盈余公积Including:statutory surplus reserve

公益金public welfare fund

补充流动资本Supplermentary current capital

*未确认的投资损失（以“-”号填列）Unaffirmed investment loss

未分配利润Retained earnings

外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity

负债及所有者权益总计Total Liabilities&Equity

2.利润表NCOME STATEMENT

项目ITEMS

产品销售收入Sales of products

其中：出口产品销售收入Including：Export sales

减：销售折扣与折让Less：Sales discount and allowances

产品销售净额Net sales of products

减：产品销售税金Less：Sales tax

产品销售成本Cost of sales

其中：出口产品销售成本Including：Cost of export sales

产品销售毛利Gross profit on sales

减：销售费用Less：Selling expenses

管理费用General and administrative expenses

财务费用Financial expenses

其中：利息支出(减利息收入) Including：Interest expenses(minusinterest ihcome)

汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)

产品销售利润Profit on sales

加：其他业务利润Add：profit from other operations

营业利润Operating profit

加：投资收益Add：Income on investment

加：营业外收入Add：Non-operating income

减：营业外支出Less：Non-operating expenses

加：以前年度损益调整Add：adjustment of loss and gain for previous years

利润总额Total profit

减：所得税Less：Income tax

净利润Net profit

3.现金流量表Cash Flows Statement

项目Items

1.cash流量从经营活动： 1.Cash Flows from Operating Activities:

01 ）所收到的现金从销售货物或提供劳务01)Cash received from sales of goods or rendering of services

02 ）收到的租金02)Rental received

增值税销售额收到退款的价值Value added tax on sales received and refunds of value 03 ）增值税缴纳03)added tax paid

04 ）退回的其他税收和征费以外的增值税04)Refund of other taxes and levy other than value added tax

07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities

08 ）分，总现金流入量08)Sub-total of cash inflows

09 ）用现金支付的商品和服务09)Cash paid for goods and services

10 ）用现金支付经营租赁10)Cash paid for operating leases

11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees

12 ）增值税购货支付12)Value added tax on purchases paid

13 ）所得税的缴纳13)Income tax paid

14 ）支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax

17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities

18 ）分，总的现金流出18)Sub-total of cash outflows

19 ）净经营活动的现金流量19)Net cash flows from operating activities

2.cash流向与投资活动： 2.Cash Flows from Investing Activities:

20 ）所收到的现金收回投资20)Cash received from return of investments

21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits

22 ）所收到的现金从国债利息收入22)Cash received from bond interest income

现金净额收到的处置固定资产，无形资产

Net cash received from disposal of fixed

assets,intangible

23 ）资产和其他长期资产23)assets and other long-term assets

26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities

27 ）小计的现金流入量27)Sub-total of cash inflows

用现金支付购建固定资产，无形资产Cash paid to acquire fixed assets,intangible assets

28 ）和其他长期资产28)and other long-term assets

29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments

30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments

33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities

34 ）分，总的现金流出34)Sub-total of cash outflows

35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities

3.cash流量筹资活动： 3.Cash Flows from Financing Activities:

36 ）的收益，从发行股票36)Proceeds from issuing shares

37 ）的收益，由发行债券37)Proceeds from issuing bonds

38 ）的收益，由借款38)Proceeds from borrowings

41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities

42 ），小计的现金流入量42)Sub-total of cash inflows

43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed

44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing

activities

45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits

46 ）以现金支付的利息费用46)Cash payments of interest expenses

47 ）以现金支付，融资租赁47)Cash payments for finance leases

48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital

51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities

52 ）分，总的现金流出52)Sub-total of cash outflows

53 ）的净现金流量从融资活动53)Net cash flows from financing activities

4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash

增加现金和现金等价物 Increase in Cash and Cash Equivalents

补充资料Supplemental Information

1.投资活动和筹资活动，不参与 1.Investing and Financing Activities that do not Involve in 现金收款和付款Cash Receipts and Payments

56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets

57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments

58 ）投资在形成固定资产58)Investments in the form of fixed assets

59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories

2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating

活动Activities

62 ）净利润62)Net profit

63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off

64 ）固定资产折旧64)Depreciation of fixed assets

65 ）无形资产摊销65)Amortization of intangible assets

损失处置固定资产，无形资产Losses on disposal of fixed assets,intangible assets

66 ）和其他长期资产（或减：收益）66)and other long-term assets (or deduct:gains)

67 ）损失固定资产报废67)Losses on scrapping of fixed assets

68 ）财务费用68)Financial expenses

69 ）引起的损失由投资管理（或减：收益）69)Losses arising from investments (or deduct:gains)

70 ）defered税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)

71 ）减少存货（或减：增加）71)Decrease in inventories (or deduct：increase)

72 ）减少经营性应收（或减：增加）72)Decrease in operating receivables (or deduct:increase)

73 ）增加的经营应付账款（或减：减少）73)Increase in operating payables (or deduct:decrease)

74 ）净支付的增值税（或减：收益净额74)Net payment on value added tax (or deduct:net receipts

75 ）净经营活动的现金流量75)Net cash flows from operating activities

增加现金和现金等价物 Increase in Cash and Cash Equivalents

76 ）的现金，在此期限结束76)cash at the end of the period

77 ）减：现金期开始77)Less:cash at the beginning of the period

78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period

79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period

80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents