财务报表英文对照

1、精选优质文档-倾情为你奉上英文会计报表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负债表Balance Sheet Assets Current Assets Bank and Cash Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期 Less: I

2、mpairment for Entrusted loan receivable due within one year减： Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable应收利息 Interest receivable Account receivable减： Less: Bad debt provision for Account receivable Net bal of Account receivable Other re

3、ceivable减： Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable Prepayment Subsidy receivable Inventory减： 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 Deferred Expense一年内到期的 Long-term debt investment due within

4、one year一年内到期的应收融资租赁款 Finance lease receivables due within one year Other current assets Total current assets长期投资 Long-term investment 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 for long-term investment减： Less: Impairment for long-term equit

5、y investment减：长期债权投资 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： Include: Goodwill (Negative goodwill) Fixed assets Cost减：累计折旧 Less: Accumulated Depreciation Net bal减： Less: Impairment for fixed asset

6、s NBV of fixed assets Material holds for construction of fixed assets Construction in progress减： Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress Fixed assets to be disposed of Total fixed assets及 Other assets & Intangible assets Intangible assets减： Less: I

7、mpairment for intangible assets无形资产净额 Net bal of intangible assets Long-term deferred expense融资租赁未担保余值 Finance lease Unguaranteed residual values融资租赁应收融资租赁款 Finance lease 其他长期资产 Other non-current assets无形及其他合计 Total other assets & intangible assets Deferred Tax Deferred Tax assets Total assets及所

8、有者（或股东）权益 Liability & Equity流动 Current liability Short-term loans Notes payable Accounts payable已结算尚未完工款 Advance from customers Payroll payable Welfare payable Dividend payable Taxes payable Other fees payable Other payable Accrued Expense Provision Deferred Revenue一年内到期的长期负债 Long-term liability

9、 due within one year Other current liability流动 Total current liability长期负债 Long-term liability Long-term loans Bonds payable Long-term payable Grants & Subsidies received Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax Deferred Tax liabilities负债合计 Total liability Minor

10、ity 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 Surplus Reserves其中： Include: Statutory reserves Unrealised investment losses未分配利润 Retained profits after appropriation其中： Include: Profits for t

11、he year 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分配表Income statement and profit appropriation一、 Revenue减： Less: Cost of Sales Sales Tax二、（亏损以“”填列） Gross Profit ( - means loss)加： Add: Other operating income减：其他业务支出 Less: Other operating expense减： Selling

12、 & Distribution expense管理费用 Finance expense三、（亏损以“”填列） Profit from operation ( - means loss)加：投资收益（亏损以“”填列） Add: Investment income Subsidy Income Non-operating income减： Less: Non-operating expense四、（亏损总额以“”填列） Profit before Tax减： Less: Income tax Minority interest加：未确认投资损失 Add: Unrealised invest

13、ment losses五、（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 available for distribution( - means loss)减：提取 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 incent

14、ive and welfare fund提取储备基金 Appropriation of reserve fund提取 Appropriation of enterprise expansion fund Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution减： Less: Appropriation of preference share's dividend提取 Appropriation of discretionary surplus reserve Appropriation o

15、f ordinary share's dividend转作资本（或股本）的普通股股利 Transfer from ordinary share'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 增加

16、（或减少） Increase (decrease) in profit due to changes in accounting policies4 增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5 Losses from debt restructuring流量表Cash Flow Statement一、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 Cash received from sales of

17、 goods or rendering 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 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 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 Cas

18、h paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的 Net Cash Flow from Operating Activities二、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 op

19、erating business units取得投资收益所收到的现金 Cash received from investments income处置、和其他而收到的净额 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

20、现金流入小计 Sub-total of cash inflows购建、和其他所支付的 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 Inv

21、esting Activities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 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-tot

22、al of cash inflows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 Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的 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

23、现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对的影响额 Effect of Foreign Currency Translation五、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

24、损益 Add: Minority interest加：计提的 Impairment losses on assets Depreciation of fixed assets Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses减少（减：增加） Decrease (increase) in deferred expenses增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他的损失（减、） 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)（减、） Losses (gains) arising from investments贷款（减、借项） Deferred tax credit (debit)的减少（减、增加）