资产负债表、利润表与现金流量表中英文对照

1、奥完整英文版资产啊负债表、利润表安及现金流量表摆资产负债表 B搬alance 八Sheet疤项 目 巴ITEM巴板货币资金 C岸ash稗皑短期投资 S岸hort te蔼rm inve拌stments柏把应收票据 N版otes re翱ceivabl氨e盎哎应收股利 D俺ividend傲 receiv矮able把隘应收利息 I艾nterest笆 receiv奥able昂敖应收帐款 A盎ccounts凹 receiv艾able皑靶其他应收款 O奥ther re皑ceivabl扮e皑s拌跋预付帐款 Ac艾counts 跋prepaid八疤期货保证金 F皑uture g斑uarante佰e叭懊应收补贴款

2、 A坝llowanc搬e recei挨vable扳坝应收出口退税 肮Export 按drawbac懊k recei澳vable罢芭存货 Inv芭entorie傲s熬耙其中：原材料 扳Includi安ng:Raw 柏materia懊ls蔼昂产成品(库存商阿品) Fini埃shed go翱ods版板待摊费用 P百repaid 熬and def挨erred e耙xpenses班背待处理流动资产版净损失 Un佰settled佰 G/L on办 cu爱r熬rent as斑sets挨八一年内到期的长奥期债权投资 L伴ong-ter矮m deben胺ture in捌vestmen啊t falli案ng du

3、e 拌in a ya靶ear摆靶其他流动资产佰 Other 翱current隘 assets熬稗流动资产合计安 Total 鞍current奥 assets凹稗长期投资： L颁ong-ter熬m inves斑tment：败瓣其中:长期股权奥投资 Incl罢uding l八ong ter奥m equit办y inves案tment爱叭长期债权投资 叭Long te袄rm secu班rities 靶investm哀e案n哎t碍拌*合并价差 I背ncorpor靶ating p败rice di搬fferenc爱e袄叭长期投资合计靶 Total 盎long-te皑rm inve氨stment挨瓣固定资产

4、原价 肮Fixed a瓣ssets-c扮ost疤案减：累计折旧 凹Less:Ac唉cumulat吧ed Dpre摆ciation鞍扒固定资产净值 鞍Fixed a凹ssets-n稗et valu岸e扳八减：固定资产减笆值准备 Le疤ss:Impa扳irment 斑of fixe爸d asset摆s坝捌固定资产净额百 Net va阿lue of 把fixed a半ssets白叭固定资产霸清理柏 Dispo颁sal of 爱fixed a哀ssets奥把工程物资 P搬roject 靶materia邦l白爸在建工程 C昂onstruc袄tion in案 Progre版ss奥癌待处理固定资产疤净损失

5、Un阿settled靶 G/L on板 fixed 败assets稗扒固定资产合计 阿Total t肮angible碍 assets癌办无形资产 I哎ntangib氨le asse傲ts笆版其中:土地使用扒权 Incl俺uding a鞍nd use 翱rights熬疤递延资产（长期蔼待摊费用）De奥ferred 拔assets巴碍其中:固定资产佰修理办 Inclu坝ding:Fi扳xed ass绊ets rep罢air艾皑固定资产改良支阿出 Impro八vement 鞍expendi哀ture of敖 fixed 捌assets斑碍其他长期资产 瓣Other l埃ong ter巴m asset

6、暗s般哎其中:特准储备凹物资 半Among i柏t:Speci袄ally ap拜proved 白reservi蔼ng mate把rials袄办无形及其他资产颁合计 Tot般al inta扒ngible 癌assets 昂and oth埃er asse邦ts耙芭递延税款借项 按Deferre拔d asset安s d懊e半bits跋碍资 产 总 计哎 Total罢 Assets疤资产负债表(续柏表) Bala搬nce She盎et懊项 目 笆ITEM罢埃短期借款 S案hort-te隘rm loan邦s爸八应付票款 N敖otes pa俺yable癌板应付帐款 A拔ccounts伴 payab1岸e翱

7、巴预收帐款 A皑dvances半 from c胺ustomer般s傲罢应付工资 A伴ccrued 拜payro艾1l疤靶应付福利费 W暗elfare 跋payable扮疤应付利润(股利叭) Pro靶fits pa扳yab1e暗哀应交税金 T啊axes pa拌y八able笆邦其他应交款 O袄ther pa蔼yable t鞍o gover捌nment拔哎其他应付款 O傲ther cr岸editors坝芭预提费用 P捌rovisio拌n for e挨xpenses凹伴预计负债 A蔼ccrued 肮liabili哀ties吧鞍一年内到期的长笆期负债 Lo败ng term凹 liabil案ities d

8、盎ue with艾in one 绊year白罢其他流动负债鞍 Other 巴current傲 liabil鞍ities版拜流动负债合计 跋Total c挨urrent 唉liabili俺ties唉斑长期借款 L稗ong凹-俺term lo般ans pay扳able佰斑应付债券 B半onds pa佰yable氨捌长期应付款 l半ong-ter摆m accou颁nts pay碍able百俺专项应付款 S八pecial 班account蔼s payab氨le挨邦其他长期负债柏 Other 昂long-te佰rm liab斑ilities艾板其中:特准储备板资金 Incl吧uding:S巴pecial

9、 芭reserve伴 fund熬伴长期负债合计哎 Total 八long te板rm liab办ilities哀扮递延税款贷项柏 Deferr隘ed taxa岸tion cr佰edit半罢负 债 合 计拌 Total澳 liabil拌ities拔斑* 少数股东权八益 Mino百rity in碍terests暗案实收资本(股本翱) Subs柏cribed 柏Capital版般国家资本 N澳ational翱 capita佰l爸罢集体资本 C笆ollecti唉ve capi碍tal艾蔼法人资本 L靶egal pe霸rsons 伴capital氨按其中:国有法人啊资本 Inc柏luding:懊Stat

10、e-o扒wned le阿gal per百sons c昂apital拌案集体法人资本艾 Collec拔tive le拌gal per邦s安o爸ns cap邦ital疤佰个人资本 P搬ersonal伴 capita奥l岸澳外商资本 F翱oreign 碍busines瓣smens 爱capital安捌资本公积 C皑apital 爸surplus胺哎盈余公积 s按urplus 笆reserve唉爸其中:法定盈余按公积 Inc耙luding:罢statuto敖ry surp班lus res阿erve蔼挨公益金 爸public 背welfare盎 fund熬靶补充流动资本白 Supple盎rmentar氨

11、y curre岸nt capi扒tal八拜* 未确认的投蔼资损失（以“-摆”号填列）坝熬 Unaf白firmed 柏investm肮ent los岸s耙跋未分配利润 R绊etained疤 earnin挨gs跋俺外币报表折算差唉额 Conve阿rted di隘fferenc拌e in Fo班reign C氨urrency叭 Statem版ents巴八所有者权益合计拌 Tota隘l share袄holder半s equit伴y坝 氨哀负债及所有者权癌益总计 To岸tal Lia扒bilitie白s & Equ爸ity拔利润表 INC瓣OME STA傲TEMENT扳项 目 ITE佰MS碍癌产品销售收

12、入拜Sales 疤of爸 般product芭s爱艾其中：出口产品吧销爸疤售收入 In翱cluding翱：Export霸 sales跋疤减：销售折扣与氨折让 Les拔s：Sales鞍 discou啊nt and 半allowan安ces氨百产品销售净额哎Net sal俺es of p败roducts搬矮减：产品销售税板金Less：坝Sales t颁ax佰傲产品销售成本邦 Cost o半f sales挨颁其中：出口产品胺销售成本In笆cluding癌：Cost o爱f expor埃t sales瓣哎产品销售毛利班 Gross 皑profit 罢on sale岸s盎奥减：销售费用拌 白Less：Se

13、扒lling e巴xpenses皑百管理费用Ge跋neral a笆nd admi蔼nistrat邦ive exp胺enses昂八财务费用Fi把nancial靶 expens隘es捌肮其中：利息支出板(减利息收入)版 Includ耙ing：Int扒erest e版xpenses叭 (minus吧interes肮t ihcom伴e)案跋汇兑损失(减汇凹兑收益)Ex佰change 皑losses(澳minus e袄xchange按 gains)芭瓣产品销售利润扮Profit 案on sale班s伴捌加：其他业务利拜润Add：p傲rofit f把r白o盎m other颁 operat敖ions翱澳营业

14、利润Op袄erating熬 profit稗搬加：投资收益碍Add：Inc艾ome on 傲investm芭ent翱笆加：营业外收入吧Add：No啊n-opera版ting in袄come扮啊减：营业外支出版Less：N芭on-oper绊ating e拔xpenses伴百加：以前年度损俺益调整Add罢：adjust澳ment of坝 loss a埃nd gain伴 for pr邦evious 白years澳搬利润总额 T靶otal pr俺ofit艾邦减：所得税 澳Less：In胺come ta柏x奥叭净搬利润啊 Net p挨rofit岸现金流量表Ca叭sh Flow耙s State按ment般安

15、Prepare隘d by:P傲eriod: 扮Unit:霸胺Items隘爱1.Cash 哀Flows f哀rom Ope败rating 暗Activit昂ies:班摆 01)C伴ash rec版eived f扮rom sal氨es of g般oods or唉 render懊ing of 扮service班s罢佰 02)阿Rental 柏receive柏d奥板Value 埃added t柏ax on s昂ales re罢ceived 背and ref霸unds爱 碍of valu白e罢绊03)adde安d tax p稗aid挨耙04)Ref熬und of 笆other t爸axes an皑d l

16、evy 白other t熬han val霸ue adde半d tax爱版07)Oth爱er cash唉 receiv哎ed rela搬ting to绊 operat颁ing act矮ivities肮板08)Sub斑-total 版of cash柏 inflow盎s袄啊09)Cas巴h paid 暗for goo板ds and 稗service按s昂哎10)Cas板h paid 摆for ope巴rating 背leases疤般1摆1)Cash 摆paid to搬 and on拔 behalf阿 of emp背loyees袄罢12)Val佰ue adde奥d tax o疤n purch澳ases

17、 pa氨id疤般13)Inc伴ome tax凹 paid半吧14)Tax俺es paid半 other 奥than va癌lue add捌ed tax 笆and inc隘ome tax版巴17)Oth摆er cash班 paid r按elating笆 to ope案rating 凹activit颁ies柏百18)Sub俺-total 坝of cash颁 outflo耙ws办背19)Net 敖c盎ash flo案ws from奥 operat鞍ing act耙ivities靶笆2.Cash 班Flows f吧rom Inv般esting 鞍Activit跋ies:懊笆20)Cas班h recei

18、罢ved fro般m retur阿n of in把vestmen佰ts斑扮21)Cas败h recei坝ved fro佰m distr芭ibution吧 of div版idends 佰or prof埃its唉矮22)Cas阿h recei八ved fro啊m bond 昂interes颁t incom百e跋凹Net ca八sh rece埃ived fr奥om d哎isposal背 of fix靶ed asse爱ts,inta安ngible癌翱23)asse版ts and 柏other l皑ong-ter啊m asset拌s凹耙26)Oth胺er cash伴 receiv氨ed rela半tin

19、g to哎 invest般ing act半ivities拌隘27)Sub鞍-total 把of cash败 inflow拌s挨摆Cash p摆aid to 柏acquire佰 fixed 柏assets,按intangi翱ble ass伴ets罢爸28)and 芭other l瓣ong-ter跋m asset绊s邦昂29)Cas氨h碍 paid t拜o acqui俺re equi扮ty inve懊stments昂挨30)Cas岸h paid 摆to acqu罢ire deb懊t inves拌tments暗般33)Oth白er cash埃 paid r绊elating颁 to inv爸estin

20、g 傲activit安ies哎蔼34)Sub板-total 隘of cash凹 outflo笆ws背盎35)Net 拔cash fl靶ows fro盎m inves皑ting ac澳tivitie芭s澳半3.Cash 阿Flows f拔rom Fin傲ancing 蔼Activit办ies:败敖36)按Proceed皑s from 啊issuing氨 shares澳暗37)Pro碍ceeds f拔rom iss肮uing bo奥nds罢把38)Pro氨ceeds f爱rom bor伴rowings啊摆41)Oth爱er proc俺eeds re扒lating 埃to fina爸ncing a啊

21、ctiviti岸es哎矮42)Sub案-total 矮of cash懊 inflow背s般版43)Cas爸h repay昂ments o埃f amoun皑ts borr敖owed暗碍44)Cas巴h payme哎nts of 坝expense啊s on an癌y f摆inancin吧g activ拔ities俺艾45)Cas啊h payme袄nts for办 distri般bution 奥of divi白dends o岸r profi鞍ts敖芭46)Cas把h payme扳nts of 安interes氨t expen肮ses笆翱47)Cas蔼h payme斑nts for傲 financ哎e

22、 lease阿s矮矮48)Cas唉h payme伴nts for百 reduct办ion of 鞍registe坝red cap笆ital佰蔼51)Oth凹er cash坝 paymen案ts rela敖ting to暗 financ斑ing act癌ivities澳碍52)Sub翱-total 袄of cash案 outflo坝ws邦凹53)Net办 cash f肮lows fr敖om fina埃ncing a昂ctiviti敖es扒霸4.Effec柏t of Fo昂reign E皑xchange安 Rate C班hanges 摆on Cash凹败5.Net I板ncrease拌 in Ca

23、s芭h and C氨ash Equ巴ivalent岸s坝 Suppl吧emental邦 Inform翱ation般1.Inves板ting an阿d Finan扒cing Ac爸tivitie坝s th按at do n柏ot Invo阿lve in拜疤Cash Re岸ceipts 疤and Pay扳ments拜笆56)Rep澳ayment 拌of debt八s by th把e trans靶fer of 鞍fixed a案ssets般案57)Rep罢ayment 跋of debt芭s by th爸e trans颁fer of 斑investm鞍ents鞍啊58)Inv隘estment捌s in

24、th澳e form 安of fixe胺d asset胺s懊瓣59)Rep班ayments懊 of deb敖ts by t肮he tran绊sfer of耙 invest版o颁ries凹俺2.Recon傲ciliati按on of N爸et Prof埃it to C凹ash Flo芭ws from柏 Operat办ing伴爸Activit耙ies搬氨62)Net拌 profit拔笆63)Add芭 provis坝ion for翱 bad de斑bt or b艾ad debt办 writte板n off岸安64)Depr坝eciatio肮n of fi啊xed ass耙ets叭艾65)Amo肮rti

25、zati爸on of i啊ntangib癌le asse稗ts八坝Losses蔼 on dis扳posal o阿f fixed奥 asse俺ts,inta案ngible 氨assets阿哀66)and 罢other l肮ong-ter靶m asset蔼s (or d阿educt:g碍ains)埃按67)Los笆ses on 埃scrappi安ng of f爸ixed as芭sets案摆68)Fin翱ancial 艾expense邦s般般69)Los胺ses ari拔sing fr扮om inve蔼stments拔 (or de罢duct:ga疤ins)搬翱70)Def捌ered ta扮x cr

26、edi叭t (or d拌educt:d皑ebit)靶摆71)Dec啊rease i霸n inven蔼to艾ries (o笆r deduc胺t：incre爸ase)罢罢72)Dec安rease i稗n opera熬ting re般ceivabl班es (or 柏deduct:鞍increas柏e)瓣爱73)Inc岸rease i挨n opera靶ting pa拜yables 艾(or ded肮uct:dec疤rease)笆氨74)Net柏 paymen版t on va拌lue add按ed tax 罢(or ded巴uct:net隘 receip颁ts爱疤75)Net稗 cash f芭lows

27、fr般om oper瓣ating a摆ctiviti凹es班颁3.Net 熬Increas拌e in Ca爸sh and 跋Cash Eq翱uivalen班ts凹岸76)cas案h at th隘e end o叭f the p案eriod白案77)Les佰s:cash 笆at the 靶beginni翱ng of t拔he peri跋od安安78)Plu百s:cash 翱equival稗ents at皑 the en摆d of th笆e perio八d盎稗79)Les岸s:cash 澳equival背ents at颁 the be岸ginning佰 of the案 period岸捌80)Net

28、扳increas扮e in ca斑sh an扮d cash 按equival办ents傲现金流量表的爸现金流量声明疤傲拟制人：时间：昂单位：颁盎项目扒懊1.cash流绊量从经营活动：般斑01 ）所收到八的现金从销售货敖物或提供劳务氨扳02 ）收到的案租金坝澳增值税销售额收扮到退款的价值办昂03 ）增值税霸缴纳霸阿04 ）退回的八其他税收和征费艾以外的增值税澳哎07 ）其他现袄金收到有关经营瓣活动白绊08 ）分，总版现金流入量艾伴09 ）用现金颁支付的商品和服艾务鞍疤10 ）用现金熬支付经营租赁坝隘11 ）用现金瓣支付，并代表员敖工敖袄12 ）增值税胺购货支付柏罢13 ）所得税绊的缴纳霸哎14 爸）支付的税款以皑外的增值税和所巴得税跋袄17 ）其他现疤金支付有关的经笆营活动傲百18 ）分，总矮的现金流出耙拌19 ）净经营鞍活动的现金流量艾瓣2.cash流霸向与投资活动：伴扒20 ）所收到暗的现金收回投资胺吧21 ）所收到巴的现金从分配股挨利，利润版按22 ）所收到挨的现金从国债利巴息收入哎巴现金净额收到的碍处置固定资产，隘无形资产阿扳23 ）资产和扮其他长期资产癌搬26 ）其他收班到的现金与投资扳活动盎袄27 ）小计的捌现金流入量唉半用现金支付购