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、编制单位：资产负债表日Balance Sheet年月单位:元Prepared by:Mon th:Date:YearMon etary un it:资产Assets行次Line No.年初数Beg. bala nee期末数End. bala nee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. bala nee期末数End. bala nee流动资产:Current assets流动负债Curre nt liabilities货币资金Mon etary funds

2、短期借款Short-term loa ns短期投资Short-term in vestme nt应付票据Notes payable应收票据Notes receivable应付账款Acco unts payable应收股利Divide nd receivable预收账款Adva nces from customers应收利息In terest receivable应付工资Accrued payroll应收账款Acco unts receivable应付福利费Welfare expe nses payable其他应收款Other receivable应付股利Divide nd payable预付账

3、款Adva nces 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待摊费用Prepaid expe nses预提费用Accrued expe nses一年内到期的长期债权投资Lon g-term debt in vestme nt due with in a year预计负债Estimated liabilities其他流动资产Other curre nt assets一年内到期的长期负债Lon g-term lia

4、bilities due within a year流动资产合计Sub-total of curre nt assets其他流动负债Other curre nt liabilities长期投资：Lon g-term in vestme nts:长期股权投资Lon g-term equity in vestme nt流动负债合计Sub-total of curre nt liabilities长期债权投资Lon g-term debt in vestme nt长期负债：Lon g-term liabilities长期投资合计Sub-total of long term investment长期借

5、款Lon g-term borrow ings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Lon g-term payables减：累计折旧Less: Accumulated depreciati on专项应付款Special payables固定资产净值Fixed assets-NBV其他长期负债Other Ion g-term liabilities减：固定资产减值准备Less: Provision for impairment of fixed assets长期负债合计Sub-total of Ion g-

6、term liabilities固定资产净额Fixed assets-net递延税项Deferred taxes工程物资递延税款贷项Con struct ion materialsDeferred tax credit在建工程Con struct ion 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 assets所有者权益（或股东权益）Owner' （Stockholders 'equity无形资产及其他资产Intan gible and other

7、assets实收资本(或股本)Paid-i n capital (or stock)无形资产Intan gible assets减：已归还投资Less: In vestme nt retur ned长期待摊资产Lon g-term prepayme nt实收资本(或股本)净额Paid-i n capital (or stock) - net其他长期资产Other Ion g-term assets资本公积Capital surplus无形资产及其他资产合计Sub-total of intangible and other assets赢余公积Surplus reserve其中：法定公益金In

8、cludi ng: Statutory public welfare fund递延税项：Deferred taxes:未分配利润Un distributed profit递延税款借项Deferred tax debit所有者权益（或股东权益）合计Total owner '（stockholders 'equity资产总计Total assets负债和所有者权益(或股东权益)合计Total liabilities & owner ' (stockholders') equity第3页共21页编制单位：利润表Income Statement年月日单位:元Pr

9、epared by:Mon th:Date:YearMon etary unit: RMB Yuan项目Item行次Line No.本月数Curre nt mon th本年累计数Currentyearaccumulative一、主宫业务收入I. Reve nue from main operati ons减：主营业务成本Less: Cost of main operati ons主营业务税金及附加Taxes and surcharges for main operati ons二、主营业务利润（亏损以“-”填列）II. Profit/Loss from main operati ons力口：其

10、他业务利润（亏损以“-”填列）Add: Profit/Loss from other operati ons减：营业费用Less: Operati ng expe nses管理费用Gen eral and admi nistrative expe nses财务费用Finan cial expe nses三、营业利润（亏损以“-”填列）III. Operat ing profit/loss力口：投资收益（亏损以“-”填列）Add: In vestme nt in come/losses补贴收入Revenue from subsidies营业外收入Non-operati ng revenue减：营

11、业外支出Less: Non-operating expenditures四、利润总额（亏损以“-”填列）IV. In come/Loss before tax减：所得税Less: In come tax五、净利润（亏损以“-”填列）V. Net in come/loss补充资料 Supplementary information:项目本年累计数上年实际数ItemCurrent year cumulativePrior year actual1.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 anin vested en

12、 terprise2.自然灾害发生的损失Losses aris ing from n atural disasters3.会计政策变更增加（或减少）利润总额In crease/decrease in in come before tax due to a cha nge in acco un ti ng policy4.会计估计变更增加（或减少）利润总额In crease/decrease in in come before tax due to a cha nge in acco un ti ng estimate5.债务重组损失Losses aris ing from debt restr

13、ucturi ngs6.其他Others现金流量表Cash Flow Statement编制单位：年度单位：元Prepared by:Period: Monetary unit: RMB Y uan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 operat ing activities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

14、relating to operating activities现金流入小计Sub-total of cash in flows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 employees支付的各项税费Payme nts 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

15、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 in vesti ng activities收回投资所收到的现金Cash received from retur n of in vestme nts取得投资收益所收到的现金Cash received from retur n on in vestme nt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, intan gibl

16、e assets and other Ion g-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 in flows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other Ion g-term assets投资所支付的现金Cash paid to acquire in vestme nts支付的其他与投资活动有关的现金Othe

17、r 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 in vest ing activities三、筹资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 in vestme nt by others借款所收到的现金Cash received from borrow ings收到的其他与筹资活动有关的现金Other

18、cash receipts relating to financing activities现金流入小计Sub-total of cash in flows偿还债务所支付的现金Cash payme nt of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash paid for distributi on of divide nds or profits and for in terest 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

19、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 cha nges in foreig n excha nge rate on cash五、现金及现金等价物净增加额V. Net in crease in cash and cash equivale nts补充资料Suppleme ntary In formatio n行次Line No.金额Amount1.将净利润调节为经营活动现金流量：Recon ciliati on of net in come to cash

20、flows from operati ng activities净利润Net i ncome力口：计提的资产减值准备Add: Provisi on for impairme nt 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Amortizati on of Ion g-term prepayme nt待摊费用减少(减：增加)Decrease in prepaid expe nse (or deduct: in crease)预提费用增加（减：减少）In cre

21、ase of accrued expe nses (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 assets and other Ion g-term assets (or deduct: gains)固定资产报废损失Losses on scrapp ing of fixed assets财务费用Finan cial expe nses投资损失(减：收益)In vestme nts losses (or deduct: gains)递延税款贷项(减：借

22、项)Deferred tax credit (or deduct: debit)存货的减少(减：增加)Decrease in inven tories (or deduct: in crease)经营性应收项目的减少(减：增加)Decrease in operati ng payables (or deduct: in crease)经营性应收项目的增加(减：减少)In crease in operati ng 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 activities2.

23、不涉及现金收支的投资和筹资活动In vest ing and financing activities that do not in volve cash receipts and payme nts债务转化为资本Con vers ion of 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 un der finance lease3.现金及现金等价物净增加情况：Net i ncrease in cash and can equivale nts现

24、金的期末余额Cash at end of period减：现金的期初余额Less: Cash at the begi nning of the period力口：现金等价物的期末余额Plus: Cash equivale nts at the end of the period减：现金等价物的期初余额Less: Cash equivale nts at the begi nning of the period现金及现金等价物净增加额Net i ncrease in cash and cash equivale nts资产减值准备明细表Statement of Provision for Imp

25、airment of Assets编制单位：年度单位：元Prepared by:Period: Monetary unit: RMB Y uan项目Item年初余额Begi nning bala nee本年增加数In crease for curre nt year本年转回数Reversal for curre nt year年末余额En di ng bala nee一、坏账准备合计I. Total amounts of bad debts provided其中：应收账款In cludi ng: Acco unts receivable其他应收款Other receivables二、短期投资跌

26、价准备合计II. Total amounts of short-termin vestme nts write-dow n provided其中：股票投资In clud ing: Stock in vestme nt债券投资Bond in vestme nt三、存货跌价准备合计川.Total amounts of inventory written-down provided其中：库存商品In clud ing: Goods on hand原材料Raw materials四、长期投资减值准备合计IV. Total amounts provided forimpairment of Iong-t

27、erm investments其中：长期股权投资In clud ing:Lon g-termequityin vestme nt长期债权投资Lon g-term debt in vestme nt五、固定资产减值准备合计V . Total amounts provided for impairme nt of fixed assets其中：房屋、建筑物In clud ing: Build ings and structures机器设备Equipme nt and machi nery六、无形资产减值准备W . Provision for impairment of intangible项目It

28、em年初余额Begi nning bala nee本年增加数In crease for curre nt year本年转回数Reversal for curre nt year年末余额En di ng bala neeassets其中：专利权In clud ing: Pate nt商标权Trade marks七、在建工程减值准备Vfl. Provision for impairment of con struct ion in progress八、委托贷款减值准备忸.Provision for impairment of desig nated loa n receivable注：根据财会20

29、0310号文件规定，此表已变动，请参见第404-407页。Note: This statement has been revised according to CaiKuai 2003 No. 10 by the Ministry ofFinance. Please refer to page 404 to 407 for details.所有者权益(或股东权益)增减变动表Statement of Changes in Owner ' s (Stockholder ' s) Equity编制单位：年度单位：元Prepared by:Period: Monetary unit:

30、RMB Y uan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-i n capital (or stock)年初余额Begi nning bala nee1本年增加数In crease in the eurre nt year2其中：资本公积转入In elud ing: Transfer-in from capital surplus3赢余公积转入Tran sfer- in from surplus reserve4利润分配转入Tran sfer- in from distributio n of profit5

31、新增资本(或股本)Additi onal capital (or stock)6本年减少数Decrease in the curre nt year10年末余额Ending bala nee15二、资本公积：n . Capital surplus:年初余额Begi nning bala nee16本年增加数In crease in the curre nt year17其中：资本(或股本)溢价In elud ing: Premium on capital (or stock)18接受捐赠非现金资产准备Reserve of don ated non-cash assets19接受现金捐赠Rece

32、ipt of cash don ati on20股权投资准备Equity in vestme nt reserve21拨款转入Tran sfer-i nfromgover nmentappropriati ons22外币资本折算差额Foreign currency capital translation differe nee23项目Item行次Line No.本年数Current year上年数Prior year其他资本公积Other capital surplus30本年减少数Decrease in the curre nt year40其中：转增资本(或股本)In clud ing:

33、Conversion into capital (or stock)41年末余额Ending bala nee45三、法定和任意赢余公积：川.Statutory and discretionary surplus reserves年初余额Begi nning bala nee46本年增加数In crease in the curre nt year47其中：从净利润中提取数Including: Amount appropriated from net in come48其中：法定盈余公积In cludi ng: Statutory surplus reserve49任意盈余公积Discreti

34、 onary surplus reserve50储备基金Reserve fund51企业发展基金En terprise expa nsion fund52法定公益金转入数Tran sfer-i nfrom statutory publicwelfare fund53本年减少数Decrease in the curre nt year54其中：弥补亏损In cludi ng: Recovery of losses55转增资本(或股本)Conversion into capital (or stock)56分派现金股利或利润Distributi on of cash divide nd or pr

35、ofit57分派股票股利Distributi on of stock divide nd58年末余额Ending bala nee62其中：法定盈余公积In cludi ng: Statutory surplus reserve63项目Item行次Line No.本年数Current year上年数Prior year储备基金Reserve fund64企业发展基金En terprise expa nsion fund65四、法定公益金：IV . Statutory public welfare fund:年初余额Begi nning bala nee66本年增加数In crease in t

36、he eurre nt year67其中：从净利润中提取数Ineluding: Amount appropriated from net in come68本年减少数Decrease in the eurre nt year70其中：集体福利支出In clud ing: Collective welfare expe nditure71年末余额Ending bala nee75五、未分配里：V . Un distributed profit:年初未分配利润Un distributed profit at the begi nning of the year76本年净利润（净亏损以“-”号填列）

37、Net i ncome （or losses） for the year77本年利润分配Profit distribution for the year78年末未分配利润（未弥补亏损以“ ”号填列）Un distributed profit/losses at end of the year80应交增值税明细表VAT Payable Movement Table编制单位：年度单位：元Prepared by:Period: Mon etary un it: RMB Yuan项目Item行次Line No.本月数Current month本年累计数Current year cumulative一、

38、应交增值税I. Value-added tax payable:1.年初未抵扣数（以“-”号填列）Amount not deducted at the beg inning ofyear1thX2销项税额Output VAT2出口退税Refund of export duty3进项税额转出Transfer-out of in put VA T4转出多交增值税Tran sfer-out of overpaid V AT5673.进项税额In put VAT8已交税金Taxes paid9减免税款VAT deduct ions and exempti ons10出口抵减内销产品应纳税额Export

39、 duty deductible from taxes payable on domestic sales11转出未交增值税Tran sfer-out of un paid V AT1213144.期末未抵扣数（以“ ”号填列）Amount not deducted at the end of theyear15X二、未交增值税n . Un paid VAT1.年初未交数（多交数以-号填列）Amount not paid at the begi nning of theyear16X2.本期转入数（多交数以“-”号填列）17项目Item行次Line No.本月数Current month本年累

40、计数Current year cumulativeTran sfer- in for the curre nt period3.本期已交数Amount paid in the curre nt period184.期末未交数（多交数以号填列）Amount not paid at the end of the year20X利润分配表Statement of Profit Distribution编制单位：年度单位：元Prepared by:Period: Mon etary un it: RMB Yuan项目Item行次Line No.本年实际Current year actual上年实际Pr

41、ior yearactual一、净利润I. Net in come1力口：年初未分配利润Add: Un distributed profit at the begi nning of the year2其他转入Other tran sfer-i ns4二、可供分配的利润n . Profit to be distributed8减：提取法定盈余公积Less: Appropriati on of statutory surplus reserve9提取法定公益金Appropriation of statutory public welfare fund10提取职工奖励及福利基金Appropriat

42、ion of employee welfare and bonus fund11提取储备基金Appropriatio n of reserve fund12提取企业发展基金Appropriationof enterprise expansionfund13利润归还投资Profit capitalized on retur n of in vestme nt14三、可供投资者分配的利润川.Profit to be distributed to investor16减：应付优先股股利Less: Divide nd payable on preferred stock17提取任意盈余公积Approp

43、riation of discretionary surplus reserve18应付普通股股利Divide nd payable on com mon stock19转作资本(或股本)的普通股股利Common stock divide nd con verted into capital (stock)20四、未分配利润IV . Un distributed profit25第19页共21页分部报表（业务分部）Business Segment Statement项目Itemxx业务Busin ess Axx业务Busin ess Bxx业务Busin ess C其他业务Other bus

44、in esses抵消Write-off未分配项目Un distributeditems合计Total本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear一、营业收入合计I. Total operat ing revenues其中：对外营业收 入In cludi ng: Revenue from ext

45、er nal sales分部间营业收入Revenue fromin ter-segme nt sales二、销售成本合计n . Total costs ofsales其中：对外销售成 本编制单位:年度单位：元Prepared by:Period: Monetary unit: RMB Y uan项目Itemxx业务Busin ess Axx业务Busin ess Bxx业务Busin ess C其他业务Other bus in esses抵消Write-off未分配项目Un distributeditems合计Total本年Curre ntyear上年Prioryear本年Curre ntye

46、ar上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年PrioryearIn cludi ng: Cost of exter nal sales分部间销售成本Cost ofin ter-segme nt sales三、期间费用合计川.Total periodexpenses四、营业利润合计IV. Total operating profit五、资产总额V . Total assets六、负债总额W. Total liabilities分部报表（地区分部）Geographical Segment Statement项目Itemxx地区 Regi on Axx地区Regi on Bxx地区Regio n C其他地区Other Regi ons抵消Write-off未分配项目Un distributeditems合计Total本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Prioryear本年Curre ntyear上年Priory