财务报表英文翻译大全含资产负债表现金流量表利润表等等

1、实用标准 资产负债表 Balance Sheet 编制单位: _年_月_日 单位: 元 Prepared by: Month:_Date:_Year Monetary unit:_ 资产 Assets 行次 Line No. 年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东权益) Liabilities & Owners (Stockholders) equity 行次 Line No. 年初数 Beg. balance 期末数 End. balance 流动资产: Current assets 流动负债 Current liabilities 货币

2、资金 Monetary funds 短期借款 Short-term loans 短期投资 Short-term investment 应付票据 Notes payable 应收票据 Notes receivable 应付账款 Accounts payable 应收股利 Dividend receivable 预收账款 Advances from customers 应收利息 Interest receivable 应付工资 Accrued payroll 应收账款 Accounts receivable 应付福利费 Welfare expenses payable 其他应收款 Other re

3、ceivable 应付股利 Dividend payable 预付账款 Advances to suppliers 应交税金 Taxes payable 应收补贴款 Subsidies receivable 其他应交款 Other payables 存货 Inventories 其他应付款 Other amounts payable 文档实用标准 待摊费用 Prepaid expenses 预提费用 Accrued expenses 一年内到期的长期债权投资 Long-term debt investment due within a year 预计负债 Estimated liabiliti

4、es 其他流动资产 Other current assets 一年内到期的长期负债 Long-term liabilities due within a year 流动资产合计 Sub-total of current assets 其他流动负债 Other current liabilities 长期投资: Long-term investments: 长期股权投资Long-term equity investment 流动负债合计 Sub-total of current liabilities 长期债权投资 Long-term debt investment 长期负债：Long-term

5、 liabilities 长期投资合计long term of Sub-total investment 长期借款 Long-term borrowings 固定资产: Fixed assets: 应付债券 Bonds payable 固定资产原价Fixed assets-cost 长期应付款 Long-term payables 减: 累计折旧Accumulated depreciation Less: 专项应付款 Special payables 固定资产净值Fixed assets-NBV 其他长期负债Other long-term liabilities 固定资产减值准备: 减 Les

6、s: Provision for impairment of fixed assets 长期负债合计 Sub-total of long-term liabilities 固定资产净额 递延税项 文档实用标准 Fixed assets-net Deferred taxes 工程物资 Construction materials 递延税款贷项 Deferred tax credit 在建工程 Construction in progress 负债合计Total liabilities 固定资产清理 Disposal of fixed assets 固定资产合计Sub-total of fixed

7、 assets 所有者权益（或股东权益） ) equity Owners (Stockholders 无形资产及其他资产 Intangible and other assets 实收资本（或股本） Paid-in capital (or stock) 无形资产 Intangible assets 减：已归还投资Less: Investment returned 长期待摊资产 Long-term prepayment 实收资本（或股本）净额 Paid-in capital (or stock) - net 其他长期资产Other long-term assets 资本公积 Capital sur

8、plus 无形资产及其他资产合计 and intangible Sub-total of other assets 赢余公积 Surplus reserve 其中：法定公益金welfare public Statutory Including: fund : 递延税项Deferred taxes: 未分配利润Undistributed profit 递延税款借项 Deferred tax debit 所有者权益（或股东权益）合计s ownerTotal (stockholders) equity 资产总计Total assets 负债和所有者权益（或股东权益）合计liabilities Tot

9、al s owner& ) equity (stockholders 文档实用标准 利润表 Income Statement 编制单位： _年_月_日 单位: 元 Prepared by: Month: _Date:_Year Monetary unit: RMB Yuan 项目 Item 行次 No. Line 本月数 Current month 本年累计数 Current year accumulative 一、主营业务收入 I. Revenue from main operations 减：主营业务成本Less: Cost of main operations 主营业务税金及附加 Tax

10、es and surcharges for main operations 二、主营业务利润（亏损以“-”填列）II. Profit/Loss from main operations ”填列）加：其他业务利润（亏损以“- Add: Profit/Loss from other operations 减：营业费用Less: Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses ”填列）三、营业利润（亏损以“-III. Operating profit/loss ”填列）- 加：投资

11、收益（亏损以“Add: Investment income/losses 补贴收入 Revenue from subsidies 营业外收入 Non-operating revenue 减：营业外支出 Less: Non-operating expenditures ”填列）-四、利润总额（亏损以“IV. Income/Loss before tax 减：所得税 Less: Income tax ”填列）-五、净利润（亏损以“ V. Net income/loss Supplementary information: 补充资料项目 Item 本年累计数 Current year cumulat

12、ive 上年实际数 actual year Prior 文档实用标准 1. 出售、处理部门或被投资单位所得收益Gain on sale and disposal of a department or an invested enterprise 自然灾害发生的损失 2. Losses arising from natural disasters 3. 会计政策变更增加（或减少）利润总额due before tax income Increase/decrease in to a change in accounting policy 4. 会计估计变更增加（或减少）利润总额due income

13、 before tax Increase/decrease in to a change in accounting estimate 5. 债务重组损失 Losses arising from debt restructurings 6. 其他Others 文档实用标准 现金流量表 Cash Flow Statement 编制单位： 年度 单位: 元 Prepared by: Period:_ Monetary unit: RMB Yuan 项目 Item 行次 Line No. 金额 Amount 一、经营活动产生的现金流量 I. Cash flows from operating act

14、ivities 销售产品、提供劳务收到的现金 Cash received from the sale of goods or dof services 收到的税费返还 Refunds of taxes 收到的其他与经营活动有关的现金 Other cash receipts relating to operating activities 现金流入小计 Sub-total of cash inflows 购买商品、接受劳务支付的现金 Cash paid for goods and services 支付给职工及为职工支付的现金 Cash paid to and on behalf of empl

15、oyees 支付的各项税费 Payments of all types of taxes 支付的其他与经营活动有关的现金 Other cash payments relating to operating activities 现金流出小计 Sub-total of cash outflows 经营活动产生的现金流量净额 Net cash flows from operating activities 二、投资活动产生的现金流量 II. Cash flows from investing activities 收回投资所收到的现金 Cash received from return of in

16、vestments 取得投资收益所收到的现金 Cash received from return on investment 处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash received from the sale of fixed assets, intangible assets and other long-term assets 收到的其他与投资活动有关的现金 Other cash receipts relating to investing activities 现金流入小计 Sub-total of cash inflows 购建固定资产、无形资产和其他

17、长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets 投资所支付的现金 Cash paid to acquire investments 支付的其他与投资活动有关的现金 文档实用标准 Other cash payment relating to investing activities 现金流出小计Sub-total of cash outflows 投资活动产生的现金流量净额 Net cash flows from investing activities 三、筹资

18、活动产生的现金流量：III. Cash flows from financing activities: 吸收投资所收到的现金 Cash received from investment by others 借款所收到的现金 Cash received from borrowings 收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities 现金流入小计 Sub-total of cash inflows 偿还债务所支付的现金 Cash payment of amounts borrowed 分配股利、利润或偿付利

19、息所支付的现金Cash paid for distribution of dividends or profits and for interest expense 支付的其他与筹资活动有关的现金Other cash payments relating to financing activities 现金流出小计 Sub-total of cash outflows 筹资活动产生的现金流量净额 Net cash flow financing activities 四、汇率变动对现金的影响IV. Effect of changes in foreign exchange rate on cash

20、 五、现金及现金等价物净增加额 V. Net increase in cash and cash equivalents 补充资料 Supplementary Information 行次Line No. 金额 Amount 将净利润调节为经营活动现金流量： 1. from Reconciliation flows cash income of net to operating activities 净利润 Net income 加：计提的资产减值准备 Add: Provision for impairment of assets 固定资产折旧 Depreciation of fixed as

21、sets 无形资产摊销 Amortization of intangible assets 长期待摊费用摊销Amortization of long-term prepayment 待摊费用减少（减：增加）Decrease in prepaid expense (or deduct: increase) 文档实用标准 预提费用增加（减：减少）Increase of accrued expenses (or deduct: decrease) 处置固定资产、无形资产和其他长期资产的损失（减：收益） Losses on disposal of fixed assets, intangible as

22、sets and other long-term assets (or deduct: gains) 固定资产报废损失 Losses on scrapping of fixed assets 财务费用Financial expenses 投资损失（减：收益） Investments losses (or deduct: gains) 递延税款贷项（减：借项） Deferred tax credit (or deduct: debit) 存货的减少（减：增加） Decrease in inventories (or deduct: increase) 经营性应收项目的减少（减：增加）Decrea

23、se in operating payables (or deduct: increase) 经营性应收项目的增加（减：减少）Increase in operating payables (or deduct: decrease) 其他Other 经营活动产生的现金流量净额 Net cash flows from operating activities 不涉及现金收支的投资和筹资活动2. Investing and financing activities that do not involve cash receipts and payments 债务转化为资本Conversion of

24、debt into capital 一年内到期的可转换公司债券 Convertible bonds to be expired within one year 融资租入固定资产 Fixed assets under finance lease 现金及现金等价物净增加情况：3. Net increase in cash and can equivalents 现金的期末余额Cash at end of period 减：现金的期初余额 Less: Cash at the beginning of the period 加：现金等价物的期末余额Plus: Cash equivalents at t

25、he end of the period 减：现金等价物的期初余额 Less: Cash equivalents at the beginning of the period 现金及现金等价物净增加额Net increase in cash and cash equivalents 文档实用标准 资产减值准备明细表 Statement of Provision for Impairment of Assets 编制单位： 年度 单位: 元 Prepared by: Period:_ Monetary unit: RMB Yuan 项目 Item 年初余额 Beginning balance 本

26、年增加数 Increase for current year 本年转回数 Reversal for current year 年末余额 Ending balance 一、坏账准备合计I. Total amounts of bad debts provided 其中：应收账款 Including: Accounts receivable 其他应收款 Other receivables 二、短期投资跌价准备合计II. Total amounts of short-term provided write-down investments 其中：股票投资 Including: Stock invest

27、ment 债券投资 Bond investment 三、存货跌价准备合计. Total amounts of inventory written-down provided 其中：库存商品 Including: Goods on hand 原材料 Raw materials 四、长期投资减值准备合计 . Total amounts provided for impairment of long-term investments 其中：长期股权投资equity Including: Long-term investment 长期债权投资 Long-term debt investment 五、固

28、定资产减值准备合计. Total amounts provided for impairment of fixed assets 其中：房屋、建筑物 and Including: Buildings 文档实用标准 项目 Item 年初余额 Beginning balance 本年增加数 for Increase current year 本年转回数 for Reversal current year 年末余额Ending balance structures 机器设备 Equipment and machinery 六、无形资产减值准备. Provision for impairment of

29、 intangible assets 其中：专利权Including: Patent 商标权 Trade marks 七、在建工程减值准备 . Provision for impairment of construction in progress 八、委托贷款减值准备. Provision for impairment of designated loan receivable 404-407页。注：根据财会200310号文件规定，此表已变动，请参见第Note: This statement has been revised according to CaiKuai 2003 No. 10

30、by the Ministry of Finance. Please refer to page 404 to 407 for details. 文档实用标准 所有者权益（或股东权益）增减变动表 Statement of Changes in Owners (Stockholders) Equity 编制单位： 年度 单位: 元 Prepared by: Period:_ Monetary unit: RMB Yuan 项目 Item 行次 Line No. 本年数 Current year 上年数 Prior year 一、实收资本（或股本）： I. Paid-in capital (or

31、stock) 年初余额 Beginning balance 1 本年增加数 Increase in the current year 2 其中：资本公积转入 capital from Including: Transfer-in surplus 3 赢余公积转入 Transfer-in from surplus reserve 4 利润分配转入 Transfer-in from distribution of profit 5 新增资本（或股本）Additional capital (or stock) 6 本年减少数Decrease in the current year 10 年末余额 E

32、nding balance 15 二、资本公积： . Capital surplus: 年初余额 Beginning balance 16 本年增加数Increase in the current year 17 其中：资本（或股本）溢价(or capital on Including: Premium stock) 18 接受捐赠非现金资产准备non-cash Reserve donated of 19 文档实用标准 项目 Item 行次 Line No. 本年数Current year 上年数Prior year assets 接受现金捐赠 Receipt of cash donation

33、 20 股权投资准备 Equity investment reserve 21 拨款转入 government from Transfer-in appropriations 22 外币资本折算差额 capital Foreign currency translation difference 23 其他资本公积 Other capital surplus 30 本年减少数Decrease in the current year 40 其中：转增资本（或股本） (or Conversion into capital Including: stock) 41 年末余额 Ending balanc

34、e 45 三、法定和任意赢余公积： . Statutory and discretionary surplus reserves 年初余额 Beginning balance 46 本年增加数 Increase in the current year 47 其中：从净利润中提取数 from appropriated Including: Amount net income 48 其中：法定盈余公积 surplus Including: Statutory reserve 49 任意盈余公积Discretionary surplus reserve 50 储备基金 Reserve fund 51

35、 企业发展基金Enterprise expansion fund 52 法定公益金转入数 public from Transfer-in statutory 53 文档实用标准 项目 Item 行次 Line No. 本年数 year Current 上年数 Prior year welfare fund 本年减少数 Decrease in the current year 54 其中：弥补亏损 Including: Recovery of losses 55 转增资本（或股本）(or into capital Conversion stock) 56 分派现金股利或利润 Distributi

36、on of cash dividend or profit 57 分派股票股利 Distribution of stock dividend 58 年末余额 Ending balance 62 其中：法定盈余公积 Including: Statutory surplus reserve 63 储备基金 Reserve fund 64 企业发展基金Enterprise expansion fund 65 四、法定公益金：. Statutory public welfare fund: 年初余额 Beginning balance 66 本年增加数 Increase in the current

37、year 67 其中：从净利润中提取数from appropriated Amount Including: net income 68 本年减少数 Decrease in the current year 70 其中：集体福利支出welfare Including: Collective expenditure 71 年末余额 Ending balance 75 五、未分配里：. Undistributed profit: 年初未分配利润Undistributed profit at the beginning of 76 文档实用标准 项目Item 行次Line No. 本年数 Curre

38、nt year 上年数Prior year the year 本年净利润（净亏损以“”号填列） Net income (or losses) for the year 77 本年利润分配 Profit distribution for the year 78 （未弥补亏损以年末未分配利润“”号填列） Undistributed profit/losses at end of the year 80 应交增值税明细表VAT Payable Movement Table : 元年度编制单位： 单位Prepared by: Period:_ Monetary unit: RMB Yuan 项目 It

39、em 行次 Line No. 本月数 Current month 本年累计数 Current year cumulative 一、应交增值税 I. Value-added tax payable: 年初未抵扣数（以“”号填列）1. Amount not deducted at the beginning othe year 1 2. 销项税额Output VAT 2 出口退税Refund of export duty 3 进项税额转出Transfer-out of input VAT 4 转出多交增值税 5 文档实用标准 项目Item 行次 Line No. 本月数Current month

40、本年累计数year Current cumulative Transfer-out of overpaid VAT 6 7 进项税额 3. Input VAT 8 已交税金 Taxes paid 9 减免税款 VAT deductions and exemptions 10 出口抵减内销产品应纳税额 Export duty deductible from taxes payable on domestic sales 11 转出未交增值税 Transfer-out of unpaid VAT 12 13 14 期末未抵扣数（以“”号填列）4. Amount not deducted at th

41、e end of the year 15 二、未交增值税 . Unpaid VAT 1. 年初未交数号填列）（多交数以“” of beginning the paid not Amount at the year 16 号填列）（多交数以本期转入数2. “”Transfer-in for the current period 17 本期已交数3. Amount paid in the current period 18 “”（多交数以期末未交数4. 号填列） Amount not paid at the end of the year 20 文档实用标准 利润分配表 Statement of

42、Profit Distribution 编制单位： 年度 单位: 元 Prepared by: Period:_ Monetary unit: RMB Yuan 项目 Item 行次 Line No. 本年实际 Current year actual 上年实际 Prior year actual 一、净利润 I. Net income 1 加：年初未分配利润 the at profit Add: Undistributed beginning of the year 2 其他转入 Other transfer-ins 4 二、可供分配的利润 . Profit to be distributed

43、 8 减：提取法定盈余公积 surplus statutory Less: Appropriation of reserve 9 提取法定公益金 Appropriation of statutory public welfare fund 10 提取职工奖励及福利基金 Appropriation of employee welfare and bonus fund 11 提取储备基金 Appropriation of reserve fund 12 提取企业发展基金 enterprise Appropriation of expansion fund 13 利润归还投资 Profit capi

44、talized on return of investment 14 三、可供投资者分配的利润 . Profit to be distributed to investor 16 减：应付优先股股利 preferred payable on Dividend Less: stock 17 提取任意盈余公积 discretionary of Appropriation surplus reserve 18 应付普通股股利Dividend payable on common stock 19 转作资本（或股本）的普通股股利converted stock Common dividend 20 文档实用标准 项目It