中英对照财务报表企业财务会计报表封面FINANCIALREPORT

1、中英对照财务报表、企业财务会计报表封面 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、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 due within one

2、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应收账款净额 Net bal of Account receivable其他应收

3、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

4、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委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total

5、 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-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed asset

6、s固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of 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

7、 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无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets 长期待摊费用 Long-term deferred expense融资租赁未担保余值 Finance lease - Unguaranteed r

8、esidual values融资租赁应收融资租赁款 Finance lease - Receivables 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 Tax assets 资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账

9、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 Deferred Revenue 一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Ot

10、her 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 Deferred Tax liabilities 负债合计

11、 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 capital 资本公积 Capital Reserves 盈余公积 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未确认投资损失 Unrealised investment losses 未分配利润 Reta

12、ined profits after appropriation 其中：本年利润 Include: Profits for the year 外币报表折算差额 Translation reserve 所有者（或股东）权益合计 Total Equity 负债及所有者（或股东）权益合计 Total Liability & Equity 三、利润及利润分配表 Income statement and profit appropriation、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、主营业务利润（亏损以“”

13、填列） Gross Profit （ - 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 ( - meansloss)加：投资收益（亏损以“”填列） Add: Investment income补贴收入 Subsidy Inco

14、me营业外收入 Non-operating income减：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 a

15、vailable for distribution( - means 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

16、资 Capital redemption七、可供投资者分配的利润 Profit 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'

17、;s dividend to paid in capital八、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 in accounting poli

18、cies4 会计估计变更增加（或减少）利润总额 Increase （decrease） in profit due to changes in accounting estimates5 债务重组损失 Losses from debt restructuring现金流量表 Cash Flow Statement、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

19、收到的其他与经营活动有关的现金 Cash received relating 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

20、计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities、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 other operating business units取得投资收益所收到的现金 Cash recei

21、ved from investments 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 inflow

22、s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 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 Activitie

23、s三、筹资活动产生的现金流量： Cash Flow from Financing 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 institution borrowings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 inf

24、lows偿还债务所支付的现金 Repayments of borrowings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

25、 Cash Flow from Financing Activities四、汇率变动对现金的影响额 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 from Operating Activities:净利润 Net Profit加：少数股东损益

26、 Add: Minority interest加：计提的资产减值准备 Impairment 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

27、、 无形资产和其他长期资产的损失 (减、收益) Losses (gains) on disposal of fixed assets, 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) Deferred tax credit (debit)存货的减少(减、增加) Decrease (inc

28、rease) in inventories经营性应收项目的减少(减、增加) Decrease (increase) in receivables under operating activities经营性应付项目的增加 (减、减少) Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2. 不涉及现金收支的投资和筹资活动： Investing and Financing Activities that do

29、not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况：Net In crease in Cash and CashEquivale nts:现金的期末余额 Cash at

30、the end of the period减：现金的期初余额 Less: cash at the beg inning of the year加：现金等价物的期末余额Add: cash equivalents at the end of the period减：现金等价物的期初余额P eriodLess: cash equivale nts at the beg inning of the现金及现金等价物净增加额Net in crease in cash and cash equivale nts会计英语词汇帐目名词资产类Assets流动资产 Current assets货币资金 Cash a

31、nd cash equivalents现金Cash银行存款Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票Short-term investments - stock债券Short-term investm

32、ents - corporate bonds基金Short-term investments - corporate funds其他Short-term investments - other短期投资跌价准备 Short-term investments falling pricereserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account rec

33、eivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods商品进销差价库存商品 Finis

34、hed goodsDifferences between purchasing and sellingprice委托加工物资Work in process - outsourced委托代销商品Trust to and sell the goods on a commissionbasis受托代销商品Commissioned and sell the goods on a commissionbasis存货跌价准备Inventory falling price reserves分期收款发出商品 Collect money and send out the goods bystages待摊费用 D

35、eferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备Long-term investments depreciationreserves股权投资减值准备St

36、ock rights investment depreciationreserves债权投资减值准备Bcreditor''s rights investmentdepreciation reserves委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备Machinery equipment运输设备Transportation facilities工具器具Instruments and implement累计

37、折旧Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciationreserves机器设备减值准备 Machinery equipment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具

38、及器具 Preparative instruments andimplement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciationreserves固定资产清理 Liquidation of fixed assets无形资产 Intangi

39、ble assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciationreserves专利权减值准备Patent rights depreciation reserves商标权减值准备trademark rights depreciation reserves未确认融资费用Unacknowledged financial charges待处理财产损溢Wait deal assets l

40、oss or income待处理财产损溢Wait deal assets loss or income待处理流动资产损溢Wait deal intangible assets loss orincome待处理固定资产损溢Wait deal fixed assets loss or income会计常用词汇accountant genaral会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification帐户分类account current 往来帐account form of balance shee

41、t帐户式资产负债表account form of profit and loss statement帐户式损益表account payable 应付帐款account receivable应收帐款account of payments支出表account of receipts收入表account title帐户名称，会计科目accounting year 或 financial year 会计年度accounts payable ledger 应付款分类帐 Accounting period （会 计期间） are related to specifictime periods ,typic

42、ally one year通常是一年 )资产负债表： balance sheet 可以不大写 b利润表： income statements (or statements of income)利润分配表： retained earnings现金流量表： cash flows、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit receiv

43、ed代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Chang

44、eover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic salesgoods tax转出多交增值税 Overpaid VAT changeover未交增值税Unpaid VAT应交营业税Business tax payable应交消费税Consumption tax payable应交资源税Resources tax payable应交所得税Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and

45、building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待

46、转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year一年后到期的长期借款 Long-term loans due over one year应付债券Bonds payable债券面值Face value, Par value债券溢价Premium on bonds债券折价Discount on bonds应计利息Accrued in

47、terest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due withinone year一年后到期的长期应付 Long-term account payable over oneyear专项应付款 Special payable一年内到期的专项应付 Long-term special payable due withinone year一年后到期的专项应付 Long-term special payable over one

48、year递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capitaital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积 资本公积 Capital reserve资本 ( 或股本 ) 溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves拨款转入 Allocate su

49、ms changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年利润Current ye

50、ar profits利润分配Profit distribution其他转入Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers'' bonusandtowelfare fund利润归还投资 Profit

51、s capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other commonaccumulation fund应付普通股股利 Common Stock dividends payable转作资本 （ 或股本 ） 的普通股股利 CommonStock dividends changeassets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base

52、 cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Corresponde

53、nce水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consump

54、tion劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售 包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans