财务报表-中英文对照

1、损损益益表表IncomeStatement会小企02表编制单位：ForDec,2013CurrencyUnit：RMB￥项目ItemsItemNo.本年累计金额CurrentYearCumulatedAmount本月金额CurrentMonthAmount一、营业收入I.Operatingrevenue10.000.00减：营业成本Less:Costofsales20.000.00营业税金及附加Operatingtaxandadditions30.000.00其中：消费税Among:ConsumptionTax40.000.00营业税OperatingTax50.000.00城市维护建设税ur

2、banmaintenanceandconstructiontax60.000.00资源税resourcetax70.000.00土地增值税landappreciationtax80.000.00城镇土地使用税、房产税、车船税、印花税 TaxonUsingUrbanLand,Housingpropertytax,VehicleandVesselTax,StampTax90.000.00教育费附加、矿产资源补偿费、排污费EducationalSurtax,Mineralresourcescompensationfees,sewagecharge100.000.00销售费用Sellingexpens

3、es110.000.00其中：商品维修费Among:CommodityMaintenanceExpense120.000.00广告费和业务宣传费AdvertisingExpenseandbusinesspropagandizefee130.000.00管理费用Administrationexpenses140.000.00其中：开办费Among:organizationcosts150.000.00业务招待费businessentertainmentExpense160.000.00研究费用researchexpenditure170.000.00财务费用Financialexpenses18

4、0.000.00其中：利息费用（收入以“-”号填列）Among:InterestFee190.000.00加：投资收益（损失以“”号填列）Add:Investmentincome200.000.00二、营业利润（亏损以“-”号填列）II.Operatingprofits210.000.00加：营业外收入Add:Non-operatingincome220.000.00其中：政府补助Among:governmentalsubsidy230.000.00减：营业外支出Less:Non-operatingexpenses240.000.00其中：坏账损失Among:baddebtloss250.00

5、0.00无法收回的长期债券投资损失non-recoverablelong-termbondinvestmentloss260.000.00无法收回的长期股权投资损失non-recoverablelong-termequityinvestmentloss270.000.00自然灾害等不可抗力因素造成的损失losscausedbyNaturaldisastersandforcemajeurefactors280.000.00税收滞纳金taxdelaycharge290.000.00三、利润总额（亏损总额以“-”号填列）III.Profitbeforetax300.000.00减：所得税费用Less

6、:Incometax310.000.00四、净利润（净亏损以“”号填列）IV.Netprofit320.000.00资资产产负负债债表表BalanceSheet编制单位： 资产AssestItemNo.Opening?BalanceClosing?balance流动资产:Current?Assets: 货币资金Cash10.000.00 短期投资Short-terminvestment200.00 应收票据Notes?receivable30.000.00 应收账款Account?receivable40.000.00 预付账款Payment?advance50.000.00 应收股利Divi

7、dends?receivable60.000.00 应收利息Interest?receivable70.000.00 其他应收款Other?receivable800 存货Inventory90.000.00 其中：原材料Among:rawmaterial100.000.00 在产品unfinishedproducts11 库存商品finishedgoods120.000.00 周转材料suppliesinventory130.000.00 其他流动资产Other?current?assets140.000.00 流动资产合计：Current?Assets?Total150.000.00非流动

8、资产：Non-current?assets: 长期债券投资Long-term?bond?investment160.000.00 长期股权投资Long-term?equity?investment170.000.00 固定资产原价Originalcostoffixed?assets180.000.00 减:累计折旧Less:Accumulateddepreciation190.000.00 固定资产账面价值 Fixedassestvalue200.000.00 在建工程Construction?in?progress210.000.00 工程物资Physical?assets?for?cons

9、truction220.000.00 固定资产清理Disposal?of?fixed?assets230.000.00 生产性生物资产Productivebiologicalassets240.000.00 无形资产Intangible?assets250.000.00 开发支出Development260.000.00 长期待摊费用Long-term?deferred?assets270.000.00 其他非流动资产Other?non-current?assets280.000.00 非流动资产合计：Non-current?assets?Total290.000.00资产总计Assets?T

10、otal300.000.00会小企01表2013年12月31日单位:元负债及所有者权益Liabilities?and?EquityItemNo.Opening?balanceClosing?balance流动负债:Current?liabilities: 短期借款Short-term?borrowing310.000.00 应付票据Notes?payable320.000.00 应付账款Account?payable330.000.00 预收账款Advance?from?customers340.000.00 应付职工薪酬Employees?salary?and?benefits?payabl

11、e350.000.00 应交税费Tax?fees?payable360.000.00 应付利息Interest?payable370.000.00 应付利润Dividends?payable380.000.00 其他应付款Other?payable390.000.00 其他流动负债Other?current?liabilities40 流动负债合计：Current?liabilities?total4100非流动负债：Non-current?liabilities: 长期借款Long-term?borrowing4200 长期应付款Long-term?payable430.000.00 递延收益DeferredProfit440.000.00 其他非流动负债Other?non-current?liabilities45 非流动负债合计：Non-current?liabilities?Total460.000.00 负债合计：Liabilities?Total470.000.00所有者权益(或股东权益)Equity: 实收资本Paid-in?capital480.000.00 资本公积Capital?surplus490.000