财务报表英文翻译大全

1、表英文翻译大全COmPany DOCUnIent numbe : WUUT-rUUY-WBBGB-BWYTT-1982GT资产负债表BaIanCe Sheet编制单位:日单位:元PreParCd by:Month:Date:YCarMOnCtary Umt:资产 ASsetS行次 Lme No.年初数 Bcg.balance期禾数 End. balance负债初所有者权益（或股頁枚益）LlabllItIeS & OWnCrs' （StOCkhOIderSJ CqUIty行次 LmC No.年初数 Bcg. balance期禾数 End. balance流动资产： CUrrCnt

2、 assets流动负债 CUrrent IIabilItICS货币资金 Monctar>r funds短期借款ShOrttcn IOanS短期投资ShOrttcn InVeStment应付票据 NOtCS payable应收票据NOteS IeCClVabIe应付赧款ACCOUntS Payable应收股利DIVIdend receivable预收账款AdVanCeS from CUStOmerS应收利息IntCreSt IeCeIVabIe应付工资 ACCrUed PaVrOll应收账款ACCOUntS receivable应付福利委WClfarC CXPenSeS PayablC其他

3、应收款 Other receivable应付股利DlVIdend payable预付账款AdVanCeS to suppliers应交税金 TaXeS PayabIC应收羚贴款SUbSldIeS ICCClVable其他应交款 Other PaVabIeS存货InVentOneS其他应符款Other amounts PayablC待摊费用 PrePald CXPCnSeS预提费用ACCrUed CXPCnSCS一年内到期的长期债权投资 LOng-term debt InVeStment due Wlthin a year预计负债EStlmatCd IIabihtIeS其他流动资产 Other

4、CUrrCnt assets一年内到期的#期负债LOng-term IiabIlItiCS due WIthin a year流动资产合计Sub-total Of current assets其他流动负债Other CUrrCnt IlablIitIeS长期投资：Lon-term investments:长期股权投资Lon-term CqlntV investment流动负债合计Sub-total Of CUrrCnt Uabilitics长期债权投铢Long-term debt investment长期负债:LOng-term IiabIlItiCS长期投资合计 Sub-total Of I

5、Ong term InVCStment长期借款LOng-term borrowings固定资产： FlXCd assets:应付债券 BOndS payable固定资产原价FIXed asscts-cost长期应付款Lo-term PaVabIeS减：累计折旧Less: ACCUmUIated depreciation专琐应付簌 SPCCial PayabICS固定资产净值其他长期负债FlXed asscts-NBVOther IOng-term IIabllItleS减:固定资产减值准备Less: PrOViSIOn for InIPaIrment Of fixed assets长期负债合计

6、Sub-total Of IOng-term IIabllItleS固定资产净额 FIXCd assets-net递延税项 DeferrCd taxes工程物资COnStnICtIon materials递延税款贷项 DefCrrCd tax CrCdIt在建工程COnStrUCtIOn m PrOgrCSS负债合计 TOtal IlabIIItlCS固定资产清理 DiSPOSal Of fixed assets固定资产合计 Sub-total Of fixed assets所有考权益（或股东挡益）OWnCr S （Stockholders*） CqUitV无形资产及其他资产 IntanSji

7、ble and OthCr assets实收资本.(或股本)PaIdCaPItal (Or StOCk)无形资产 Intangible assets减：已归还投资Less: InVCStment ICtlIrned长期特摊资产LongYcnn PrePaVment实收资本（或股本）净额 PaIdCaPltal （Or StOCk） - net其他长期贺产Other longtcn assets资本公积CaPltal surplus无形资产及其他资产合计 Sub-total Of IntangIblC and Other assets凉余公积SlirPlUS IeSenT其中：法定公益金InCI

8、Udmg: StatUtOry PUbIlC WClfarC fund递延税项： DefCneCl taxes:未分配利润 UndiSmbUtCd PrOfit递延税款借项所有者权益（或股东权益）合计DefCrrCd tax debitTOtal owner's (stockholders') CqUItV资产总计TOtal assets负债和所有者权益(或股东权 益)合计TOtal IIabllltlCS & owner's(stockholders') CqUIty利润表InCOnIe Statement编制单位：年月曰单位【元项目本年累计数上年实际

9、数PiePared by:Month:Date:YeaIMOnetaly unit: RMBYUan项目Itenl行次LilIe No.本月数CUnent month本年累计数 CUnent VeaI accumulative、主营业务收入L ReVenUe from mam OPelatIOnS减：主营业务成本 Less: COSt Of main OPeratIOlIS主营业务税金及附加TaXeS and SUlCiIalgeS for main OPefatIOnS二、主营业务利润（亏损以填列） IL PIOfit/Loss ftom main OPeratIOnS加：其他业务利润（亏损

10、以填列） Add: PIOfit/Loss om Othef OPeIatIOnS减：营业费用Less: OPelatIng expenses管理费用GenelaI and administrative expenses财务费用 FmanCIal expenses三、营业利润（亏损以填列）III. OPennIng PIOfit/loss加：投资收益（亏损以填列）Add: LIVeStment InCOnleloSSeS补贴收入ReVenUe from SUbSIdIeS营业外收入 NOn-OPefatlng revenue减：营业外支出Less: NOn-OPeratmg expendtes

11、四、利润总额（亏损以填列）IV. IncomeLOSS before tax减：所得税Less: hcome tax五、净利润（亏损以填列） V. Net InCOme/loss补充资料 SUPPIementaIy InfbImation:ItemCUITent year CUnlUIatiVePIiOl year actual1.出售、处理部门或被投资单位所得收 益Galn on Sale and disposal Of a department Or an HIVeSted entepnse2.自然灾害发生的损失 LOSSeS arising from natural disasters3

12、.会计政策变更增加（或减少）利润总 额LicfeaseZdeciease m HICOme before tax due to a Change in accounting POllCy4.会计估计变更增加（或减少）利润总 额LicfeaseZdeciease In HICOme before tax due to a Change in accounting estunate5.债务重组损失LOSSeS arising from debt IeStnICtUfIngS6.其他 OthelS现金流量表CaSh FIOW Statement编制单位：年度单位元PiePared by:Period

13、: MOnetaly umt: RMB YUall项目Item籃No.金额AmOUnt、经营活动产生的现金流量 I. CaSh flows ftom OPeratIng activities销售产品、提供劳务收到的现金CaSil IeCelVed fiom the Sale Of goods Of Iendemlg Of SerViCeS收到的税费返还RefiIndS Of taxes收到的其他与经营活动有关的现金 OtheI- CaSh receipts ielating to OPeratmg activities现金流入小计 Sub-total Of CaSh InflOWS购买商品、接

14、受劳务支付的现金 CaSil PaId for goods and SeiViCeS支付给职工及为职工支付的现金 CaSil PaId to and On behalf Of employees支付的各项税费PaVnIentS Of all types Of taxes支彳寸的其他与经营活动有关的现金OtheI- CaSh PaVmentS relating to OPeIatmg activities现金流出小计 Sub-total Of CaSll outows经营活动产生的现金流量净额 Net CaSh ows from OPefatlng activities二、投资活动产生的现金流量

15、 IL CaSh flows from HweStlng activities收回投资所收到的现金CaSil IeCelVed from IetUln Of InVeStmentS取得投资收益所收到的现金CaSil IeCelVed fiom IetUln 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 eceived from the Sale Of fixed assets, HItaIlgIble assets and Othef IOng-term assets收到的其他与投资活动有关的现金 OtheI- CaSh receipts i

16、elating to InVeStmg 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CaSil PaId to acque fixed assets, IntangIble assets and Otller IOng-term assets投资所支付的现金CaSll PaId to acqme HlVeStmentS支付的其他与投资活动有关的现金OtheI- CaSh PaVment IelatIng to HIVeStIng activities现金流出小计 Sub-total Of CaSll OU

17、tflOWS投资活动产生的现金流量净额 Net CaSh ows from HIVeStlng activities三、筹资活动产生的现金流量： IlL CaSh flows from ancmg activities:吸收投资所收到的现金CaSll IeCelVed from mvestment by OthefS借款所收到的现金CaSll IeCelVed from boowngs收到的其他与筹资活动有关的现金OtheI- CaSh IeCeIPtS ielating to fiancmg activities现金流入小计 Sub-total Of CaSh InflOWS偿还债务所支付的

18、现金CaSll Payment Of amounts boowed分配股利、利润或偿付利息所支付的现金CaSil PaId fb distribution Of dividends or PrOfitS and forHItefeSt expense支付的其他与筹资活动有关的现金Other CaSh PaVmentS relating to financmg activities现金流出小计 Sub-total Of CaSll OUtflOWS筹资活动产生的现金流量净额 Net CaSh ow financing activities四、汇率变动对现金的影响IV. EffeCt Of CIl

19、angeS m foreign exchange rate On CaSh五、现金及现金等价物净增加额 V. Net InCieaSe In CaSh and CaSh equivalents补充资料SUPPlementaIy InfbmlatIOnN0,金额AmOUnt1.将净利润调节为经营活动现金流量： ReCOnCIllatIOIl Of net mcome to CaSll flows from OPelatlng activities净利润 Net InCOme加：计提的资产减值准备Add: PlOViSIOn fb mipainnent Of assets固定资产折旧 DePreC

20、iatIOn Of fixed assets无形资产摊销AlnOltIZatIOn Of mtangble assets长期待摊费用摊销AlnOItIZatIOn Of IOng-term PrePaVment待摊费用减少(减：增加)DeCIeaSe in PrePaId expense (o deduct: InCIeaSe)预提费用增加(减：减少)Liciease Of accmed 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, UItangIble

21、 assets and Otller IOng-term assets (or deduct: gams)固定资产报废损失LOSSeS on SClaPPmg Of fixed assets财务费用 FInanCIal expenses投资损失(减：收益)Livestments IOSSeS (Of deduct: gains)递延税款贷项(减：借项) Defened tax CredIt (Oi deduct: debit)存货的减少(减：增加)DeCIeaSe in InVentOlieS (01 deduct: InCieaSe)经营性应收项目的减少(减：增加)DeCIeaSe in O

22、Peratlng PaVableS (Oi deduct: HICreaSe)经营性应收项目的增加(减：减少)Liciease m OPeratIng PaVabIeS (Or deduct: decrease)其他 OtIIef经营活动产生的现金流量净额 Net CaSh ows fiom OPefatlng activities2.不涉及现金收支的投资和筹资活动 hivesting and financing activities that do not InVOIVe CaSh receipts and PaVnlentS债务转化为资本COnVeISIOn Of debt mto CaP

23、Ital年内到期的可转换公司债券COnVellIble bonds to be expired WIthln One Vear融资租入固定资产FIXed assets Under finance IeaSe3.现金及现金等价物净增加情况： Net InCieaSe Ul CaSh and Can equivalents现金的期末余额 CaSh at end Of PenOd减：现金的期初余额Less: CaSh at the begmug Of the PenOd加：现金等价物的期末余额Plus: CaSh equivalents at the end Of the PeilOd减：现金等价物

24、的期初余额Less: CaSh equivalents at the begmmg Of the PeliOd现金及现金等价物净增加额Net InCIeaSe In CaSh and CaSh equivalents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PiePared by:Period: MOnetaly umt: RMB YUall项目 Item年初余额 BegHHUng balance本年增加数InCieaSe forCUnent Veaf本年转回数 ReVeISal for CUnent V

25、eaf年末余 额Endmg balance、坏账准备合计L TOtal amounts Of bad debtsPIOVided其中：应收账款Including: ACCOUntS Ieceivable其他应收款 Othef IeCeIVableS二、短期投资跌价准备合计 IL TOtal amounts Of ShOll-term Hivestments Wnte-down PIOVIded其中：股票投资InClUdmg: StOCk InVeStment债券投资BOnd InVeStment三、存货跌价准备合计Ill. TOtal amounts Of mventoy Wntten-dow

26、n PIOVIded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 IV TOtal amounts PrOVided for UnPallment Of IOng-term Hivestments其中：长期股权投资Including: LOng-term equity Hivestment长期债权投资 LOng-term debt InVeStmelIt五、固定资产减值准备合计项目 Item年初余额BegHHUng balance本年增加数 InCieaSe for CUnent Veaf本年转回数 ReVeISal

27、for CUnent Veaf年末余 额Endmg balanceV TOtal amounts PIOVided for UnPallment Of fixed assets其中：房屋、建筑物 Including: BUIIdmgS and StnICtUleS机器设备EqUIPnlent and macluney六、无形资产减值准备VI. PIOViSIOn for InIPamllent OfHitangible assets其中：专利权 Including: Patent商掠权TIade marks七、在建工程减值准备VII. PIOViSIOn for InIPamllent Of

28、COlIStnICtIOn In PIOgIeSS八、委托贷款减值准备VIlL PIOViSIOn for InIPaUnieiit Of designated IOan IeCeiVable注：根据财会2003110号文件规定，此表已变动,请参见第404-407页。Note: ThIS Statement has been IeViSed according to CaIKUaI 2003 No. 10 by the MmlStIy OfFInanCe PleaSe Iefef to Page 404 to 407 for details所有者权益(或股东权益)增减变动表Statemeilt

29、 Of ChangeS in Owner's (StOCkhOIder¼) Eqllity编制单位：年度单位元PiePared by:Period: MOnetaly umt: RMB YUall项目Item行次Llne No 本年数 CUITent year上年数PnOIyear一、 实收资本(或股本)： L Paid-In CaPltal (o StOCk)年初余额 BegUmlng balance1本年增加数IlICleaSe m the CUnent year2其中：资本公积转入 Including: TlanSfer-Ul from CaPltal3项目Item行次

30、Llne No 本年数 CUlTent year上年数PnOIyearSUIPlUS赢余公积转入TranSfel-In from SUlPlUS IeSenTe4利润分配转入TranSfel-In from CIIStnbUtIOn OfPrOfit5新增资本(或股本) AddltIOnaI CaPItal (Or StOCk)6本年减少数DeCieaSe In the CUnent Veaf10年末余额 Endmg balance15二、资本公积：Il CaPItal SUlPlUs:年初余额BegUmlng balance16本年增加数IlICleaSe m the CUnent year

31、17其中：资本(或股本)溢价Including: PfemIUm on CaPltal (or StOCk)18接受捐赠非现金资产准备 Reseive Of donated non-cash assets19接受现金捐赠ReCeIPt Of CaSh donation20股权投资准备EqUitV UIVeStment IeSenre21拨款转入TranSfel-In from govemnent appropiiations22外币资本折算差额 FOIeIgn CUrfenCy CaPItal translation ClIfferelICe23其他资本公积 Othel CaPItal SUl

32、PlUS30本年减少数DeCieaSe In the CUnent Veaf40其中：转增资本(或股本)Including: COnVerSIOn mto CaPltal (or StOCk)41年末余额 Endmg balance45项目Item行次Llne No 本年数 CUITent year上年数PnOIyear三、法定和任意赢余公积：III StatUtOly and dscetoay SllfPlUSIeSerVeS年初余额 BegUIIllng balance46本年增加数IlICIeaSe m the CUnent Vear47其中：从净利润中提取数 Including: AI

33、llOUnt appiopnated from net InCOnle48其中：法定盈余公积InCIUdmg: StatUtOIy SUlPlUSIeSenTe49任意盈余公积DISCIetIOlIaIy SUlPIUS IeSenTe50储备基金Reseive fxnd51企业发展基金EntelpnSe expansion fluid52法定公益金转入数TranSfeI-In from StatUtOIy PUbIIC Welfare fimd53本年减少数DeCIeaSe In the CUlTent Veaf54其中：弥补亏损Including: ReCoVerV Of IOSSeS55

34、转增资本(或股本) COnVerSiOn IntO CaPItal (or StOCk)56分派现金股利或利润DIStlibUtIOn Of CaSh CllVIdend or PrOfit57分派股票股利DlStlibUtIOn Of StOCk dividend58年末余额 Endulg balance62其中：法定盈余公积 Including: Statutoiy SiUplUS resee63储备基金Reseive fxnd64企业发展基金EntelpnSe expansion ftiiid65四、法定公益金：项目Item行次Llne No.本年数 CUITent year上年数PnO

35、IyearIV StatUtOly PUbllC Welfale find:年初余额BegUmlng balance66本年增加数IlICIeaSe m the CUnent year67其中：从净利润中提取数 Including: AIllOUnt appropnated from net InCOme68本年减少数DeCieaSe In the CUnent Veaf70其中：集体福利支出 Including: COlIeCtiVe Welfafe expenditure71年末余额 Endmg balance75五、未分配里：V UndIStlibUted profit:年初未分配利润U

36、ndIStnbUted PIOfit at the beginning Of the year76本年净利润（净亏损以号填列） Net InCOme （OT IOSSeS） for the year77本年利润分配PrOfit ClIStnbUtIOn fox the Veaf78年末未分配利润（未弥补亏损以“-”号填 列）UndIStnbUted PIOfitloSSeS at end Of tle year80应交增值税明细表VAT PaVabIe MOVement TabIe编制单位：年度单位元PiePared by:Period:MOnetaiy Ulnt: RMB YUan项目 It

37、em行次 Lme No.本月数 CUnent month本年累计数 CUlTent year CUmUIatiVe一、应交增值税I. ValUe-added tax pavable:1.年初未抵扣数（以号填列） AlnOUnt not deducted at the begnmin the year1×项目 Item行次Lme No.本月数 CUnent month本年累计数 CUnent year CUmUIatiVe2.销项税额OUtPUt VAT2出口退税Refund Of export duty3进项税额转出 TfanSfef-OUt Of InPUt VAT4转出多交增值税

38、 TfanSfef-OUt Of OVelPaId VAT5673进项税额IlIPUt VAT8已交税金 TaXeS PaId9减免税款VAT deductions and exemptions10出口抵减内销产品应纳税额 EXPOlt duty deductible from taxes PaVable On domestic SaleS11转出未交增值税 TfanSfef-OUt Of UnPaId VAT1213144.期末未抵扣数（以号填列） AlIlOUnt not deducted at the end Of the year15×二、未交增值税Il . UnPaId V

39、AT1.年初未交数（多交数以号填 列）AlnOUnt not PaId at the begumg Of the Veai16×2.本期转入数（多交数以“一”号填 列）TfanSfe-m fb the CUneIIt PenOd173.本期已交数AlIlOUnt PaId in the CUlTent PenOd184期末未交数（多交数以“一”号填 列）AlnOUnt not Pald at the end Of the Veai20×利润分配表Statement Of PrOfit DiStribUtiOn编制单位：年度单位元PIePaIed by:Penod: MOne

40、taiy Ulnt: RMB YUall项目 Item行次LIne No.本年实际 CUlTent year actual上年实际 PnOf year actual、净利润L Net InCOme1加：年初未分配利润Add: UndIStlIbUted Plofit at the begmung Of the year2其他转入Other transfer-ins4二、可供分配的利润Il PIOfit to be distributed8减：提取法定盈余公积Less: APPIOPnatIOIl Of Statutoiy SUlPlUS eseve9提取法定公益金APPIOPrlatIOn O

41、f StatUtOIy PUbllCWelfaIe fimd10提取职工奖励及福利基金 APPIOPrlatIOn Of employee Welfale and bonus fiind11提取储备基金APPlOPnatiOn Of IeSenre ftmd12提取企业发展基金 APPIOPrlatIOn Of entepise expansion hind13利润归还投资PIOfit CaPltalIZed On IetUnl Of InVeStment14三、可供投资者分配的利润III. PrOfit to be distributed to IiWeStOI16减：应付优先股股利Less

42、: DlVidend Payable on PfefelTed StOCk17提取任意盈余公积APPIOPrlatIOn Of disci etionaiySlUPlUS IeSelve18应付普通股股利DIVIdend Payable on COnilllOn StOCk19项目Item行次LIne No.本年实际CUnent year actual上年实际 PnOf year actual转作资本(或股本)的普通股股 利COnllllOn StOCk dividendCOnVeIted IntO CaPItal (StOCk)20四、未分配利润 IV UndIStnbUted profit

43、25分部报表（业务分部）BUSineSS Segment Statement编制单位：_年度单位:元PrCPHCd by:Pcnod:MOnCtary Unir RMB Ymn项目Item业务 BUSmCSS AXX业务 BUSmCSS BXX业务 BUSmeSS C其他业务Other businesses抵消 Wnte-Off未分配项目 UndIStrIbUted ItCmS合计TOtal本年 CUrren t year上 年 PrIOr本年 CUrren t year上年PrlOr year本年 CUrren t year上年 PrIor year本年 CUrren t year上年 Pn

44、Or year本年 CUrren t year上年 PnOr year本年 CUrren t year上年 PrIor year本年 Curren t year上 年 PrIO rXyearA year一、 营业收入 合计I. TOtal OPeratIngICVCnUeS其中：对外营业收 入InClUdmg: ReVCnUe from CXtCrnaI SalCS分部间营业收入 ReVenUC from mter-scgment SalCS项目 ItemXK业务 BUSmCSS AXX业务 BUSmCSS BXX业务 BUSmeSS C其他业务Other businesses抵消 Wnte-

45、Off未分配项目 UndIStrlbUted ItCmS合计TOtal本年 CUrren t year上 年 PrlO r year本年 CUrren t year上年 PrlOr year本年 CUrrCn t year上年 PrIor year本年 CUrren t year上年 PnOr year本年 CUrren t year上年 PnOr year本年 CUrrCn t year上年 PrIor year本年 Curren t year上 年 PrIO r year二、销售成本 合计Il . TOtal COStS OfSalCS其中:对外销售 成本InClUdmg: COSt Of

46、 external SaICS分部间销售成本 COSt Of intersegment SaICS三、期间费用 合计III. TOtalPenOdCXPenSCS四、营业利润 合计IV- TotalOPeratmg PrOfIt项目 ItemXK业务 BUSmCSS AXX业务 BUSmCSS BXX业务 BUSmeSS C其他业务Other businesses抵消 Write-off未分配项目 UndIStrlbUted ItCmS合计TOtal本年 CUrren t year上 年 PrIO r year本年 CUrren t year上年 PrlOr year本年 CUrrCn t y

47、ear上年 PrIor year本年 CUrren t year上年 Pnor year本年 CUrren t year上年 Pnor year本年 CUrrCn t year上年 PrIor year本年 Curren t year上 年 PrIO r year五、资产总额V. TOtal assets六、负债总额 VI- Total IIabIIItICS分部报表（地区分部）GeograPhiCal SegJnent StateInent编制单位：_年度单位:元PrCPHCd by:Pcnod:MOIlCtary IHnr RMB YUrm项目ItemXK地区 RegIOn AXX地区 RCgIOn BXX地区 RegIOn C其他地区 Other RegIOnS抵消 Wnte-Off未分配项目 UndIStrlbUted ItCmS合计TOtal本年 CUrrCn t year上 年 PrIOr本年 CUrrCn t year上年 Prlor year本年 CUrren t year上年 Pr