三大会计报表：资产负债表、损益表、现金流量表中英文对照

1、.英文会计报表 :FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer所属月份Reporting Period报出日期Submit Date资产负债表Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款Entrusted loan receivable

2、due within one year减：一年内到期 委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息Interest receivable应收账款 Account receivable减：应收账款 坏账准备 Less: Bad d

3、ebt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款Subsidy receivable存货 Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory

4、已完工尚未结算款Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的 长期债权投资Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one 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长期股权投资Long-term equity investment-

5、.委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资 减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额Net bal of long-te

6、rm investment其中： 合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets无形资产Intangible assets固定资产原值Cost减：无形资产减值准备减：累计折旧Less: Accumulated DepreciationLess: Impairment for intangible assets固定资产净值Net bal无形资产净额Net bal of intangible减：固定资产减值准备Less: Impairmentassetsfor fixed assets固定资产净额NBV of fixed as

7、sets工程物资 Material holds for constructionof fixed assets在建工程 Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产 及其他资产Other assets & Intangible assets负债及所有者（或股东）权

8、益 Liability & Equity 流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用 Accrued Expense预计负债 Provision递延收益

9、 Deferred Revenue一年内到期的长期负债Long-term liability due within one year长期待摊费用Long-term deferredexpense融资租赁未担保余值Finance leaseUnguaranteed residual values融资租赁应收融资租赁款Finance leaseReceivables其他长期资产Other non-current assets无形及其他 长期资产 合计Total other assets & intangible assets递延税项 Deferred Tax递延税款借项Deferred T

10、ax assets资产总计Total assets其他流动负债Other current liability流动负债合计 Total current liability长期负债Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款Long-term payable专项应付款 Grants & Subsidies received 其他长期负债 Other long-term liability 长期负债合计 Total long-term liability 递延税项 Deferred Tax递延税款贷项Deferr

11、ed Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption-.实收资本（或股本）净额Net bal of Paid in其中： 本年利润 Include: Profits for thecapitalyear资本公积Capital Reserves外币报表折算差额Translation reserve盈余公积 Surplus Reserves所有者（或股东）权益合计Tota

12、l Equity其中： 法定公益金Include: Statutory reserves负债及所有者（或股东）权益合计未确认投资损失Unrealised investment lossesTotal Liability & Equity未分配利润Retained profits afterappropriation损益表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润 （亏损以“”填列）Gross Profit ( -

13、 means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润 （亏损以“”填列）Profit from operation ( - means loss)加：投资收益（亏损以“”填列）Add: Investment income补贴收入 Subsidy Income营业外收入Non-operating income减

14、：营业外支出Less: Non-operating expense四、利润总额 （亏损总额以“”填列）Profit before Tax减：所得税 Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润 （净亏损 以“”填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means

15、 loss)减：提取 法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润P

16、rofit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital-.八、

17、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2自然灾害发生损失Losses from natural disaster3 会计政策变更 增加（或减少）利润总额 Increase (decrease) in profit due to changes inaccounting policies4 会计估计变更 增加（或减少）利润总额Increase (dec

18、rease) in profit due to changes inaccounting estimates5 债务重组损失Losses from debt restructuring流量表编辑Cash Flow Statement一、经营活动产生的现金流量：Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering 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 Cash received relating

19、to other 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 or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities 现金流出小计 Sub-total of cash outflows经营活动产生的现金

20、流量净额Net Cash Flow from Operating Activities二、投资活动产生的现金流量：Cash Flow from Investing Activities:收回投资所收到的现金Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or otheroperating business units取得投资收益所收到的现金Cash received from investments income处置固定资产 、无形资产 和其

21、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购买子公司所收到的现金Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other 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 长期资产 所支付的现金 Cash pai

22、d 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 Cash payments relating to other 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 Flow from Investing Activities三、筹资活动产生的现金流量：Cash Flow from Financ

23、ing Activities:吸收投资所收到的现金Cash received by investors借款所收到的现金Cash received from borrowings-.其中：从金融机构借款所收到的现金Include: Cash received from financial institutionborrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities 现金流入小计 Sub-total of cash inflows偿还债务所支付的现金Repayments of borrowings

24、其中：偿还金融机构债务所支付的现金Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other 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 from Financing Activities四、汇率变

25、动对现金的影响额Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents 现金流量附表： Supplementary Information:1.将净利润 调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow fromOperating Activities:净利润Net Profit加：少数股东损益Add: Minority interest加：计提的 资产减值准备Impairment

26、 losses on assets固定资产折旧Depreciation of fixed assets无形资产摊销Amortisation of intangible assets长期待摊费用摊销Amortisation of long-term deferred expenses待摊费用 减少（减：增加） Decrease (increase) in deferred expenses 预提费用 增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产 的损失（减、收益）Losses (gains) on disposal of fixedassets, intangible assets and other long-term assets固定资产报废损失Losses on write-off of fixed assets财务费用Finance expense (income)投资损失（减、收益）Losses (gains) arising from investments递延税款 贷款（减、借项）Deferr