三大会计报表：资产负债表、损益表、现金流量表中英文对照说课讲解

1、英文会计报表:FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer所属月份ReportingPeriod报出日期SubmitDate资产负债表BalanceSheet资产Assets流动资产CurrentAssets货币资金BankandCash短期投资CurrentInvestment一年内至V期委托贷款Entrustedloanreceivableduewithinoneyear减：一年内至

2、V期委托贷款减值准备Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减:短期投资跌价准备Less:Impairmentforcurrentinvestment短期投资净额Netbalofcurrentinvestment应收票据Notesreceivable应收股木UDividendreceivable应收利息Interestreceivable应收账款Accountreceivable减：应收账款坏账准备Less:BaddebtprovisionforAccountreceivable应收账款净额NetbalofAccount

3、receivable其他应收款Otherreceivable减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable其他应收款净额NetbalofOtherreceivable预付账款Prepayment应收补贴款Subsidyreceivable存货Inventory减:存货跌价准备Less:ProvisionforInventory存货净额NetbalofInventory已完工尚未结算款Amountduefromcustomerforcontractwork待摊费用DeferredExpense一年内至V期的长期债权投资Long-termdeb

4、tinvestmentduewithinoneyear一年内至V期的应收融资租赁款Financeleasereceivablesduewithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资Long-terminvestment长期股权投资Long-termequityinvestment委托贷款Entrustedloanreceivable长期债权投资Long-termdebtinvestment长期投资合计Totalforlong-terminvestment减:长期股权投资减值准备Less:Impairmentfo

5、rlong-termequityinvestment减：长期债权投资减值准备Less:Impairmentforlong-termdebtinvestment减：委托贷款减值准备Less:Provisionforentrustedloanreceivable长期投资净额Netbaloflong-terminvestment其中：合并价差Include:Goodwill（Negativegoodwill）固定资产Fixedassets固定资产原彳ICost减：累计折旧Less:AccumulatedDepreciation固定资产净值Netbal减：固定资产减值准备Less:Impairment

6、forfixedassets固定资产净额NBVoffixedassets工程物资Materialholdsforconstructionoffixedassets在建工程Constructioninprogress减：在建工程减值准备Less:Impairmentforconstructioninprogress在建工程净额Netbalofconstructioninprogress固定资产清理Fixedassetstobedisposedof固定资产合计Totalfixedassets无形资产及其他资产负债及所有者（或股东）权益Liability&Equity流动负债Currentl

7、iability短期借款Short-termloans应付票据Notespayable应付账款Accountspayable已结算尚未完工款预收账款Advancefromcustomers应付工资Payrollpayable应付福利费Welfarepayable应付股利Dividendpayable应交税金Taxespayable其他应交款Otherfeespayable其他应付款Otherpayable预提费用AccruedExpense预计负债Provision递延收益DeferredRevenue一年内到期的长期负债Long-termliabilityduewithinoneyear其他

8、流动负彳责OthercurrentliabilityOtherassets&Intangibleassets无形资产Intangibleassets减：无形资产减值准备Less:Impairmentforintangibleassets无形资产净额Netbalofintangibleassets长期待摊费用Long-termdeferredexpense融资租赁一一未担保余值Financelease-Unguaranteedresidualvalues融资租赁一一应收融资租赁款Financelease-Receivables其他长期资产Othernon-currentassets无形及

9、其他长期资产合计Totalotherassets&intangibleassets递延税项DeferredTax递延税款借项DeferredTaxassets资产总计Totalassets长期负债Long-termliability长期借款Long-termloans应付债券Bondspayable长期应付款Long-termpayable专项应付款Grants&Subsidiesreceived其他长期负彳Otherlong-termliability长期负债合计Totallong-termliability递延税项DeferredTax递延税款贷项DeferredTaxli

10、abilities负债合计Totalliability少数股东权益Minorityinterests所有者权益（或股东权益）OwnersEquity实收资本（或股本）Paidincapital减；已归还投资Less:Capitalredemption实收资本（或股本）净额NetbalofPaidincapital资本公积CapitalReserves盈余公积SurplusReserves其中：法定公益金Include:Statutoryreserves未确认投资损失Unrealisedinvestmentlosses未分酉己利润Retainedprofitsafterappropriation

11、流动负债合计Totalcurrentliability负债及所有者（或股东）权益合计TotalLiability&Equity其中:本年利润Include:Profitsfortheyear夕卜币报表折算差额Translationreserve所有者（或股东）权益合计TotalEquity损益表Incomestatementandprofitappropriation一、主营业务收入Revenue减：主营业务成本Less:CostofSales主营业务税金及附加SalesTax二、主营业务利润（亏损以“一填列）GrossProfit（-meansloss）力口：其他业务收入Add:Ot

12、heroperatingincome减：其他业务支出Less:Otheroperatingexpense减：营业费用Selling&Distributionexpense管理费用G&Aexpense财务费用Financeexpense三、营业利润（亏损以"一歹U）Profitfromoperation（-meansloss）力口：投资收益（亏损以“一列）Add:Investmentincome补贴收入SubsidyIncome营业外收入Non-operatingincome减：营业夕卜支出Less:Non-operatingexpense四、利润总额（亏损总额以&qu

13、ot;一B列）ProfitbeforeTax减：所得税Less:Incometax少数股东损益Minorityinterest力口：未确认投资损失Add:Unrealisedinvestmentlosses五、净利润（净亏损以“一填列）Netprofit（-meansloss）力口：年初未分配利润Add:Retainedprofits其他转入Othertransfer-in六、可供分酉己的利润Profitavailablefordistribution（-meansloss）减：提取法定盈余公积Less:Appropriationofstatutorysurplusreserves提取法定公益

14、金Appropriationofstatutorywelfarefund提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefund提取储备基金Appropriationofreservefund提取企业发展基金Appropriationofenterpriseexpansionfund利润归还投资Capitalredemption七、可供投资者分配的利润Profitavailableforowners'distribution减:应付优先股股利Less:Appropriationofpreferenceshare'sdivide

15、nd提取任意盈余公积Appropriationofdiscretionarysurplusreserve应付普通股股利Appropriationofordinaryshare'sdividend转作资本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital）1、未分酉己利润Retainedprofitafterappropriation系卜充资料：SupplementaryInformation:1. 出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinv

16、estments2. 自然灾害发生损失Lossesfromnaturaldisaster3, 会计政策变更增力口(或减少)利润总额Increase(decrease)inprofitduetochangesinaccountingpolicies4, 会计估计变更增力口(或减少)利润总额Increase(decrease)inprofitduetochangesinaccountingestimates债务重组损失Lossesfromdebtrestructuring流量表编辑CashFlowStatement一、经营活动产生的现金流量：CashFlowfromOperatingActivit

17、ies:销售商品、提供劳务收至V的现金Cashreceivedfromsalesofgoodsorrenderingservices收到的税费返还Refundsoftaxes收至V的其他与经营活动有关的现金Cashreceivedrelatingtootheroperatingactivities现金流入小计Sub-totalofcashinflows购买商品、接受劳务支付的现金Cashpaidforgoodsorreceivingservices支付给职工以及为职工支付的现金Cashpaidtoandonbehalfofemployees支付的各项税费Taxpayments支付的其他与经营活

18、动有关的现金Cashpaidrelatingtootheroperatingactivities现金流出小计Sub-totalofcashoutflows经营活动产生的现金流量净额NetCashFlowfromOperatingActivities二、投资活动产生的现金流量：CashFlowfromInvestingActivities:收回投资所收至y的现金Cashreceivedfromdisposalofinvestments处置子公司和其他经营单位收到的现金Cashreceivedfromdisposalofsubsidiaryorotheroperatingbusinessunits

19、取得投资收益所收至V的现金Cashreceivedfrominvestmentsincome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Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets购买子公司所收至V的现金Cashreceivedbyacquisitionofsubsidiary收到的其他与投资活动有关的现金Cashreceivedrelatingtootherinvestingactivities现金流入小计Sub-totalofcashinflows购建固定资产、无形资

20、产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投资所支付的现金Cashpaidtoacquireinvestments支付的其他与投资活动有关的现金Cashpaymentsrelatingtootherinvestingactivities现金流出小计Sub-totalofcashoutflows投资活动产生的现金流量净额NetCashFlowfromInvestingActivities三、筹资活动产生的现金流量：CashFlowfromFinancingActivities

21、:吸收投资所收到的现金Cashreceivedbyinvestors借款所收至的现金Cashreceivedfromborrowings其中：从金融机构借款所收至的现金Include:Cashreceivedfromfinancialinstitutionborrowings收到的其他与筹资活动有关的现金Cashreceivedrelatingtootherfinancingactivities现金流入小计Sub-totalofcashinflows偿还债务所支付的现金Repaymentsofborrowings其中：偿还金融机构债务所支付的现金Include:Repaymentsoffina

22、ncialinstitutionborrowings分配股利、利润和偿付利息所支付的现金Dividendspaid,profitdistributedorinterestpaid支付的其他与筹资活动有关的现金Cashpaymentsrelatingtootherfinancingactivities现金流出小计Sub-totalofcashoutflows筹资活动产生的现金流量净额NetCashFlowfromFinancingActivities四、汇率变动对现金的影响额EffectofForeignCurrencyTranslation五、现金及现金等价物净增加额NetIncrease(D

23、ecrease)inCashandCashEquivalents现金流量附表：SupplementaryInformation:将净利润调节为经营活动的现金流量：ReconciliationofNetProfittoCashFlowfromOperatingActivities:净利润NetProfit力口：少数股东损益Add:Minorityinterest力口：计提的资产减值准备Impairmentlossesonassets固定资产折旧Depreciationoffixedassets无形资产摊销Amortisationofintangibleassets长期待摊费用摊销Amortisa

24、tionoflong-termdeferredexpenses待摊费用减少(减：增力口)Decrease(increase)indeferredexpenses预提费用增力口(减：减少)Increase(decrease)inaccruedexpenses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)ondisposaloffixedassets,intangibleassetsandotherlong-termassets固定资产报废损失Lossesonwrite-offoffixedassets财务费用Financeexpense(income)投资损失(减、收益)Losses(gains)arisingfrominvestments递延税款