完整英文版资产负债表、利润表及现金流量表.doc

完整英文版资产负债表、利润表及现金流量表完整英文版资产负债表、利润表及现金流量表 2011年04月20日完整英文版资产负债表、利润表及现金流量表 默认分类2011-04-20 14:47:13阅读0评论0 字号：大中小 订阅 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 yaear 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 payro1l 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 persons capital 其中:国有法人资本 including:state-owned legal persons capital 集体法人资本 collective legal persons capital 个人资本 personal capital 外商资本 foreign businessmens 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 shareholders equity 负债及所有者权益总计 total liabilities & equity 利润表 income 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 现金流量表cash flows statement 现金流量表的现金流量声明 prepared by: period: unit: 拟制人：时间：单位： items 项目 1.cash flows from operating activities: cash流量从经营活动： 01)cash received from sales of goods or rendering of services所收到的现金从销售货物或提供劳务 02)rental received收到的租金 value added tax on sales received and refunds of value增值税销售额收到退款的价值 03)added tax paid 增值税缴纳 04)refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税 07)other cash received relating to operating activities 其他现金收到有关经营活动 08)sub-total of cash inflows 分，总现金流入量 09)cash paid for goods and services 用现金支付的商品和服务 10)cash paid for operating leases 用现金支付经营租赁 11)cash paid to and on behalf of employees用现金支付，并代表员工 12)value added tax on purchases paid增值税购货支付 13)income tax paid 所得税的缴纳 14)taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税 17)other cash paid relating to operating activities其他现金支付有关的经营活动 18)sub-total of cash outflows 分，总的现金流出 19)net cash flows from operating activities 净经营活动的现金流量2.cash flows from investing activities: cash流向与投资活动 20)cash received from return of investments 所收到的现金收回投资 21)cash received from distribution of dividends or profits 所收到的现金从分配股利，利润 22)cash received from bond interest income 所收到的现金从国债利息收入 net cash received from disposal of fixed assets,intangible 现金净额收到的处置固定资产，无形资产 23)assets and other long-term assets 资产和其他长期资产 26)other cash received relating to investing activities 其他收到的现金与投资活动 27)sub-total of cash inflows 小计的现金流入量 cash paid to acquire fixed assets,intangible assets 用现金支付购建固定资产，无形资产 28)and other long-term assets 和其他长期资产 29)cash paid to acquire equity investments 用现金支付，以获取股权投资 30)cash paid to acquire debt investments用现金支付收购债权投资 33)other cash paid relating to investing activities 其他现金支付的有关投资活动 34)sub-total of cash outflows 分，总的现金流出 35)net cash flows from investing activities 的净现金流量，投资活动产生 3.cash flows from financing activities: 3.cash流量筹资活动： 36)proceeds from issuing shares 的收益，从发行股票 37)proceeds from issuing bonds 的收益，由发行债券 38)proceeds from borrowings 的收益，由借款 41)other proceeds relating to financing activities 其他收益有关的融资活动 42)sub-total of cash inflows ，小计的现金流入量 43)cash repayments of amounts borrowed 的现金偿还债务所支付的 44)cash payments of expenses on any financing activities现金支付的费用，对任何融资活动 45)cash payments for distribution of dividends or profits 支付现金，分配股利或利润 46)cash payments of interest expenses以现金支付的利息费用 47)cash payments for finance leases 以现金支付，融资租赁 48)cash payments for reduction of registered capital 以现金支付，减少注册资本 51)other cash payments relating to financing activities其他现金收支有关的融资活动 52)sub-total of cash outflows 分，总的现金流出 53)net cash flows from financing activities 的净现金流量从融资活动 4.effect of foreign exchange rate changes on cash : effect的外汇汇率变动对现金5.net increase in cash and cash equivalents : net增加现金和现金等价物 supplemental information补充资料 1.investing and financing activities that do not involve in: investing活动和筹资活动，不参与 cash receipts and payments : 现金收款和付款 56)repayment of debts by the transfer of fixed assets偿还债务的转让固定资产 57)repayment of debts by the transfer of investments偿还债务的转移投资 58)investments in the form of fixed assets 投资在形成固定资产 59)repayments of debts by the transfer of investories 偿还债务的转移库存量 2.reconciliation of net profit to cash flows from operating activities: reconciliation净利润现金流量从经营活动 62)net profit 净利润 63)add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销 64)depreciation of fixed assets 固定资产折旧 65)amortization of intangible assets 无形资产摊销 losses on disposal of fixed assets,intangible assets 损失处置固定资产，无形资产 66)and other long-term assets (or deduct:gains) 和其他长期资产（或减：收益） 67)losses on scrapping of fixed assets 损失固定资产报废 68)financial expenses 财务费用 69)