资产负债表术语中英文对照（balance sheet terms in english and chinese）

资产负债表术语中英文对照（BALANCESHEETTERMSINENGLISHANDCHINESE）FULLENGLISHVERSIONOFTHEBALANCESHEET,INCOMESTATEMENTANDCASHFLOWSTATEMENTSOURCEFENGSHUOSJOURNALBALANCESHEETBALANCESHEETITEMITEMMONETARYFUNDCASHSHORTTERMINVESTMENTSSHORT,TERM,INVESTMENTSNOTESRECEIVABLENOTESRECEIVABLEDIVIDENDSRECEIVABLEDIVIDENDRECEIVABLEINTERESTRECEIVABLEINTERESTRECEIVABLEACCOUNTSRECEIVABLEACCOUNTSRECEIVABLEOTHERRECEIVABLESOTHERRECEIVABLESPREPAIDACCOUNTSPREPAIDFUTURESMARGINFUTUREGUARANTEESUBSIDYRECEIVABLEALLOWANCERECEIVABLEEXPORTTAXREBATESRECEIVABLEEXPORT,DRAWBACK,RECEIVABLEINVENTORYINVENTORIESOFWHICHRAWMATERIALINCLUDINGRAWMATERIALSFINISHEDGOODSSTOCKGOODSFINISHEDGOODSPREPAIDEXPENSESPREPAID,AND,DEFERRED,EXPENSESNETLOSSOFLIQUIDASSETSTOBETREATED,UNSETTLED,G/L,ON,CURRENT,ASSETSLONGTERMDEBTINVESTMENTSDUEWITHINONEYEARLONGTERMDEBENTUREINVESTMENTFALLINGDUEINAYAEAROTHERLIQUIDASSETSOTHER,CURRENT,ASSETSTOTALCURRENTASSETSTOTAL,CURRENT,ASSETSLONGTERMINVESTMENTLONGTERMINVESTMENTAMONGTHEMLONGTERMEQUITYINVESTMENTINCLUDING,LONG,TERM,EQUITY,INVESTMENTLONGTERMDEBTINVESTMENTLONG,TERM,SECURITIES,INVESTMENTCONSOLIDATEDSPREADSINCORPORATING,PRICE,DIFFERENCELONGTERMINVESTMENTSTOTALTOTAL,LONGTERM,INVESTMENTFIXEDASSETSORIGINALPRICEFIXEDASSETSCOSTLESSACCUMULATEDDEPRECIATIONLESSACCUMULATEDDPRECIATIONNETASSETVALUEFIXEDASSETSNETVALUELESSFIXEDASSETSWRITEDOWN,LESSIMPAIRMENT,OF,FIXED,ASSETSNETFIXEDASSETSNET,VALUE,OF,FIXED,ASSETSFIXEDASSETSLIQUIDATIONDISPOSAL,OF,FIXED,ASSETSENGINEERINGMATERIALSPROJECTMATERIALINCONSTRUCTION,CONSTRUCTION,IN,PROGRESSNETLOSSOFFIXEDASSETSTOBETREATED,UNSETTLED,G/L,ON,FIXED,ASSETSTOTALFIXEDASSETSTOTALTANGIBLEASSETSINTANGIBLEASSETSINTANGIBLE,ASSETSOFWHICHLANDUSERIGHTSINCLUDING,AND,USE,RIGHTSDEFERREDASSETSLONGTERMPREPAIDEXPENSESDEFERREDASSETSOFWHICHFIXEDASSETSREPAIRINCLUDINGFIXED,ASSETS,REPAIRIMPROVEMENTEXPENDITURE,OF,FIXED,ASSETSOTHERLONGTERMASSETSOTHER,LONG,TERM,ASSETSINCLUDINGSPECIALAMONGITSPECIALLYAPPROVEDRESERVINGMATERIALSRESERVEINTANGIBLEANDOTHERASSETSTOTALTOTAL,INTANGIBLE,ASSETS,AND,OTHER,ASSETSDEFERREDTAXDEBITDEFERREDASSETSDEBITSTOTALASSETSTOTALASSETSBALANCESHEETCONTINUEDBALANCESHEETITEMITEMSHORTTERMBORROWINGSHORTTERMLOANSPAYABLEMONEYNOTESPAYABLEACCOUNTSPAYABLEACCOUNTSPAYAB1EADVANCESFROMCUSTOMERSACCOUNTSPAYABLEINADVANCESALARYPAYABLEACCRUEDPAYRO1LPAYABLEWELFAREWELFAREPAYABLEPROFITPAYABLEDIVIDENDSPROFITSPAYAB1ETAXESPAYABLETAXESPAYABLEOTHERPAYABLETOGOVERNMENTOTHERACCOUNTSPAYABLEOTHERPAYABLESOTHERCREDITORSACCRUEDEXPENSESPROVISION,FOR,EXPENSESPROJECTEDLIABILITIESACCRUEDLIABILITIESLONGTERMLIABILITIESDUEWITHINONEYEARLONG,TERM,LIABILITIES,DUE,WITHIN,ONE,YEAROTHERCURRENTLIABILITIESOTHER,CURRENT,LIABILITIESTOTALCURRENTLIABILITIESTOTALCURRENTLIABILITIESLONGTERMLOANSLONGTERM,LOANS,PAYABLEBONDSPAYABLEBONDSPAYABLELONGTERMPAYABLELONGTERM,ACCOUNTS,PAYABLESPECIALPAYABLESPECIAL,ACCOUNTS,PAYABLEOTHERLONGTERMLIABILITIESOTHER,LONGTERM,LIABILITIESINCLUDINGSPECIALRESERVEFUNDSINCLUDINGSPECIALRESERVEFUNDTOTALLONGTERMLIABILITIESTOTAL,LONG,TERM,LIABILITIESDEFERREDTAXCREDITDEFERREDTAXATIONCREDITTOTALLIABILITIESTOTALLIABILITIESMINORITYINTERESTSMINORITYINTERESTSPAIDINCAPITALEQUITYSUBSCRIBEDCAPITALNATIONALCAPITALNATIONALCAPITALCOLLECTIVECAPITALCOLLECTIVECAPITALCORPORATECAPITALLEGALPERSON“SCAPITAL“AMONGTHEMSTATEOWNEDLEGALPERSONCAPITALINCLUDINGSTATEOWNED,LEGALPERSON,“SCAPITAL“COLLECTIVECORPORATECAPITALCOLLECTIVE,LEGAL,PERSON,S,CAPITALPERSONALCAPITALPERSONALCAPITALFOREIGNCAPITALFOREIGNBUSINESSMEN“SCAPITAL“CAPITALRESERVECAPITALSURPLUSSURPLUSRESERVESURPLUSRESERVEOFWHICHSTATUTORYSURPLUSRESERVEINCLUDINGSTATUTORY,SURPLUS,RESERVECOMMUNITYCHESTPUBLICWELFAREFUNDSUPPLEMENTARYWORKINGCAPITALSUPPLERMENTARYCURRENTCAPITALUNRECOGNIZEDINVESTMENTLOSSASSPECIFIEDIN“UNAFFIRMEDINVESTMENTLOSSUNDISTRIBUTEDPROFITRETAINEDEARNINGSFOREIGNCURRENCYSTATEMENTSTRANSLATIONDIFFERENCECONVERTEDDIFFERENCEINFOREIGNCURRENCYSTATEMENTSOWNEREQUITYTOTALTOTALSHAREHOLDER“SEQUITY“LIABILITIESANDOWNERSEQUITYTOTALTOTALLIABILITIESEQUITYINCOMESTATEMENTINCOMESTATEMENTITEMITEMSPRODUCTSALESREVENUESALES,OF,PRODUCTSOFWHICHEXPORTPRODUCTSSOLDSALESREVENUEINCLUDINGEXPORTSALESLESSSALESDISCOUNTSANDDISCOUNTSLESSSALES,DISCOUNT,AND,ALLOWANCESNETSALESOFPRODUCTSNET,SALES,OF,PRODUCTSLESSPRODUCTSALESTAXLESSSALESTAXCOSTOFPRODUCTSALESCOSTOFSALESOFWHICHEXPORTSALESCOSTSINCLUDINGCOSTOFEXPORTSALESGROSSSALESMARGINGROSS,PROFIT,ON,SALESLESSSALESEXPENSESLESSSELLINGEXPENSESMANAGEMENTFEESGENERAL,AND,ADMINISTRATIVE,EXPENSESFINANCIALCOSTSFINANCIALEXPENSESOFWHICHINTERESTEXPENSEDECREASEINTERESTINCOMEINCLUDINGINTERESTEXPENSESMINUSINTERESTIHCOMEEXCHANGELOSSMINUSEXCHANGEPROCEEDSEXCHANGELOSSESMINUS,EXCHANGE,GAINSPRODUCTSALESPROFITPROFITONSALESADDOTHERBUSINESSPROFITSADDPROFIT,FROM,OTHER,OPERATIONSOPERATINGPROFITOPERATINGPROFITPLUSINVESTMENTINCOMEADDINCOMEONINVESTMENTPLUSNONOPERATINGINCOMEADDNONOPERATINGINCOMELESSNONOPERATINGEXPENSESLESSNONOPERATINGEXPENSESADDADDADJUSTMENTOF,LOSS,GAIN,AND,FOR,PREVIOUS,YEARSTOTALPROFITTOTALPROFITLESSINCOMETAXLESSINCOMETAXNETPROFITNETPROFITCASHFLOWSTATEMENTCASH,FLOWS,STATEMENTPREPAREDBYPERIODUNITITEMS1CASH,FLOWS,FROM,OPERATING,ACTIVITIESCASH,RECEIVED,FROM,SALES,OF,GOODS,OR,RENDERING,OF,SERVICES02RENTALRECEIVEDVALUE,ADDED,TAX,ON,SALES,RECEIVED,AND,REFUNDS,VALUE,OF03ADDED,TAX,PAIDREFUND,OF,OTHER,TAXES,AND,LEVY,OTHER,THAN,VALUE,ADDED,TAXOTHER,CASH,RECEIVED,RELATING,TO,OPERATING,ACTIVITIES08SUBTOTAL,OF,CASH,INFLOWSCASH,PAID,FOR,GOODS,AND,SERVICES,CASH,PAID,FOR,OPERATING,LEASES,CASH,PAID,TO,AND,ON,BEHALF,OF,EMPLOYEESVALUE,ADDED,TAX,ON,PURCHASES,PAID,13INCOME,TAX,PAIDTAXES,PAID,OTHER,THAN,VALUE,ADDED,TAX,AND,INCOME,TAXOTHER,CASH,PAID,RELATING,TO,OPERATING,ACTIVITIES18SUBTOTAL,OF,CASH,OUTFLOWSNET,CASH,FLOWS,FROM,OPERATING,ACTIVITIES,2CASH,FLOWS,FROM,INVESTING,ACTIVITIESCASH,RECEIVED,FROM,RETURN,OF,INVESTMENTS,CASH,RECEIVED,FROM,DISTRIBUTION,OF,DIVIDENDS,OR,PROFITSCASH,RECEIVED,FROM,BOND,INTEREST,INCOME,NET,CASH,RECEIVED,FROM,DISPOSAL,OF,FIXED,ASSETS,INTANGIBLEASSETS,AND,OTHER,LONGTERM,ASSETS,OTHER,CASH,RECEIVED,RELATING,TO,INVESTING,ACTIVITIES27SUBTOTAL,OF,CASH,INFLOWSCASH,PAID,TO,ACQUIRE,FIXED,ASSETS,无形资产28）和其他长期资产29）为取得股权投资而支付的现金30）为获得债务投资而支付的现金（33）与投资活动有关的其他现金34）现金流出小计（35）投资活动净现金流量3、筹资活动产生的现金流量（36）发行股票的收益37）发行债券的收益38）借款所得41）与筹资活动有关的其他收益42）现金流入小计43）借款金额的现金偿还（44）任何融资活动的现金支出（45）支付股息或利润的现金支付46）现金支付利息支出47）用于融资租赁的现金付款（48）减少注册资本的现金支付51）与筹资活动有关的其他现金付款52）现金流出小计（53）筹资活动产生的现金流量净额4、汇率变动对现金的影响5、现金和现金等价物净增加额补充信息1、不涉及的投融资活动现金收支（56）固定资产转让偿还债务（57）通过转让投资偿还债务58）固定资产形式的投资59）债务的转移库存量偿还2、净利润与营运现金流量的对账活动62）净利润63）增加坏帐或坏帐的拨备。64）固定资产折旧65）无形资产摊销固定资产、无形资产的处置损失66）和其他长期资产（或扣除收益）（67）固定资产报废损失68）财务费用69）投资造成的损失（或扣除收益）70）税收抵免（或减借方）71）存货减少（或扣除增加）72）应收账款减少（或扣除增加）（73）增加应付账款（或扣除减少）74）增值税的净支付（或扣除净收入）（75）经营活动产生的现金流量净额3、现金和现金等价物净增加额76）期末现金77）减年初现金78）加上在该期间结束时的现金等价物79）减年初时的现金等价物80）现金和现金等价物的净增加额现金流量表的现金流量声明拟制人时间单位项目1。现金流量从经营活动01）所收到的现金从销售货物或提供劳务02）收到的租金增值税销售额收到退款的价值03）增值税缴纳04）退回的其他税收和征费以外的增值税07）其他现金收到有关经营活动08）分，总现金流入量09）用现金支付的商品和服务10）用现金支付经营租赁11）用现金支付，并代表员工12）增值税购货支付13）所得税的缴纳14）支付的税款以外的增值税和所得税17）其他现金支付有关的经营活动18）分，总的现金流出19CASHFLOWSFROMNETOPERATINGACTIVITIES2CASHFLOWSANDINVESTMENTACTIVITIES20CASHRECOVEREDFROMTHEINVESTMENTRECEIVED21THECASHRECEIVEDFROMTHEDISTRIBUTIONOFDIVIDENDS,PROFITS22CASHRECEIVEDFROMTREASURYBONDINTERESTINCOMENETCASHRECEIVEDDISPOSALOFFIXEDASSETS,INTANGIBLEASSETS23ASSETSANDOTHERLONGTERMASSETS26OTHERCASHANDINVESTMENTACTIVITIESRECEIVEDTHEAMOUNTOFCASHINFLOWSFROM27CASHTOBUYANDBUILDFIXEDASSETS,INTANGIBLEASSETS28ANDOTHERLONGTERMASSETS29PAYINCASHTOOBTAINEQUITYINVESTMENTS30PAYINGCASHTOACQUIREDEBTINVESTMENTS33OTHERCASHRELATEDINVESTMENTACTIVITIES34TOTALCASHOUTFLOW35NETCASHFLOW,RESULTINGFROMINVESTMENTACTIVITIES3CASHFLOWFINANCINGACTIVITIES36PROCEEDSFROMISSUINGSHARES37PROCEEDSFROMISSUINGBONDS38PROCEEDSBYBORROWING41OTHERINCOMERELATEDFINANCINGACTIVITIES42,SUBTOTALOFCASHINFLOWS43PAIDINCASH44CASHPAYMENTFORANYFINANCINGACTIVITY45PAYCASH,DISTRIBUTEDIVIDENDSORPROFITS46INTERESTEXPENSEPAIDINCASH47PAYINCASH,FINANCELEASES48PAYINCASHANDREDUCETHEREGISTEREDCAPITAL51OTHERFINANCIALACTIVITIESRELATEDTOCASHRECEIPTSANDDISBURSEMENTS52TOTALCASHOUTFLOW53NETCASHFLOWSFROMFINANCINGACTIVITIES4EFFECTCHANGESINFOREIGNEXCHANGERATESAGAINSTCASH5NETINCREASESCASHANDCASHEQUIVALENTSSUPPLEMENTARYDATA1INVESTINGACTIVITIESANDFUNDRAISINGACTIVITIESARENOTINVOLVEDCASHCOLLEC