会计报表项目中英文对照(三张主表)

1、会计报表项目中英文对照(三张主表)1、balance sheet(audited) 资产负债表assets资产current assets 流动资产、cash货币资金short-term investment短期投资notes receivable应收票据dividends receivable应收股利interest receivable应收利息account receivable应收帐款other receivable 其他应收款advanced to suppliers 预付帐款subsidies receivable 应收补贴款inventories 存货prepaid expense

2、s 待摊费用long-term investments maturing within one year 一年内到期的长期投资other current assents 其他流动资产total current assets 流动资产合计long-term investments 长期投资long-term equity investment 长期股权投资long-term debt investment 长期债权投资total long-term investment 长期投资合计fixed assets 固定资产fixed assets-cost 固定资产原价less: accumulate

3、d depreciation减：累计折旧fixed assets net value固定资产净值less: impairment of fixed assets 减： 固定资产减值准备fixed asset-book value 固定资产净值materials for projects工程物资construction in progress在建工程disposal of fixed assets固定资产清理 total fixed assets 固定资产合计intangible assets and other assets 无形资产及其他资产intangible assets 无形资产lon

4、g-term deferred expenses长期待摊费用other long-term assets其他长期资产total intangible assets and other assets 无形资产及其他资产合计deferred tax：递延税项deferred tax debit递延税款借项total assets资产总计liabilities and owners equity 负债及所有者权益current liabilities :流动负债short-term loans 短期借款notes payable 应付票据account payable应付帐款advance from

5、 customers预收帐款accrued payroll 应付工资accrued employees welfare expenses应付福利费dividends payable应付股利taxes payable应交税金other taxes and expense payable 其他应交款other payable 其他应付款accrued expenses预提费用provisions预计负债long-term liabilities due within one year一年内到期的长期负债other current liabilities其他流动负债total current lia

6、bilities流动负债合计long-term liabilities： 长期负债long-term loans长期借款bonds payable 应付债券long-term accounts payable长期应付款specific account payable专项应付款other long-term liabilities其他长期负债totallong-term liabilities 长期负债合计deferred tax:递延税项deferred tax credits递延税款贷项total other liabilities : 负债合计owners equity:所有者权益（股东权

7、益）paid-in capital实收资本less :investment returned减：已归还投资pain-in capital-net 实收资本净额capital surplus资本公积surplus from profits盈余公积 including: statutory public welfare fund其中：法定公益金undistributed profit未分配利润total owners equity 所有者权益（股东权益）total liabilities and owners equities负债及所有者权益total liabilities and owners

8、 equities负债及所有者权益2、income statement (audited)利润表item项目sales产品销售收入including :export sales其中：出口产品销售收入less: sales discounts and allowances减：销售折扣与折让net sales产品销售净额less: sales tax 减：产品销售税金cost of sales产品销售成本including :cost of export sales出口产品销售成本gross profit产品销售毛利less : selling expense减：销售费用general and a

9、dministrative expense管理费用financial expense财务费用including :interest expense(less interest income) 其中：利息支出（减利息收入）exchange loss (less exchange gain) 汇兑损失（减汇兑收益）income from main operation产品销售利润add :income from other operations加：其他业务利润operating income营业利润add : investment income 加：投资收益non-operating expense

10、营业外收入less: non-operating expense减：营业外支出add: adjustment to pripr years income and expense 加：以前年度损益调整income before tax利润总额less: income tax减：所得税net income净利润statementofprofit apropriation anddistribution (audited) 利润分配表item项目net income 净利润add: undistributed profit at beginning of year 加：年初未分配利润other tr

11、ansferred in 其他转入profit available for distribution可供分配的利润less: statutory surplus from profits 减：提取法定盈余公积statutory public welfare fund 提取法定公益金staff and workers bonus and welfare fund 职工奖励及福利基金reserve fund 提取储备基金enterprise expansion fund提取企业发展基金profit capitalized on return of investments 利润归还投资profit

12、available for distribution to owners 可供投资者分配的利润less: dividends payable for preferred stock 应付优先股股利voluntary surplus from profits 提取任意盈余公积dividends payable for common stock 应付普通股股利dividends transferred to capital 转作股本的普通股股利undistributed profit未分配利润3、cash flows statement现金流量表项目itemno。行次金额amount1.经营活动产

13、生的现金流量：cash flows from operating activities销售商品提供劳务收到的现金cash received from sales of goods or rendering of services收到的税费返还 refund of taxes收到的其他与经营活动有关的现金流量 other cash received relating to operating to 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支付给职工以及为职工支付的

14、现金cash paid to and on behalf of employees支付各项税费cash paid for taxes支付的其他与经营活动有关的现金other cash paid 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 activities2.投资活动产生的现金流量 cash flows from investing activities收回投资所收到的现金 cash received from retur

15、n of investments取得投资收益所收到的现金 cash received from investment income 处置固定资产无形资产和其他长期资产而收到的现金净额net cash received from disposal 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 received relating to investing activities现金流入小计sub-total of cash inflows购建固定资产，无形资产和其他长期资

16、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 equity investments支付的其他与投资活动有关的现金other cash paid 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 activities3.筹资活动产生的现金流量： c

17、ash flows from financing activities吸收投资所收到的现金 proceeds from capital increase借款所收到的现金proceeds from borrowings收到的其他的与筹资活动有关的现金 other proceeds 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 repayments of borrowings分配股利，利润或支付利息所支付的现金 cash payments for distribution of div

18、idends or profits or interests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 flows from financing activities4.汇率变动对现金的影响额effect of foreign exchange rate changes on cash5.现金及现金等价物净增加额 net increase in cash and cash flows from o

19、perating activities1将净利润调节为经营活动现金流量reconciliation of net profit to cash flows from operating activities净利润plus: cash equivalents at the end of the period加：计提的资产减值准备 add: impairment of assets固定资产折旧 depreciation of fixed assets无形资产摊销amortization of intangible assets长期待摊费用摊销 amortization of long-term d

20、eferred expenses待摊费用减少（减：增加） decrease of prepaid expenses (less: increases )预提费用增加（减：减少） increase of accrued expense (less: 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 assets 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） losses on arising from investments (or deduct: debit )递延税款贷项（减：借项） deferred tax credit(or 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） decrease in operating receivables (or de