完整英文版财务报表各项目词条

完整英文版资产欠债表、利润表及现金流量表资产欠债表BalanceSheet项目ITEM货币资金Cash短时间投资Shortterminvestments应收单据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountsreceivable其他应收款Otherreceivables预付账款Accountsprepaid期货保证金Futureguarantee应收补助款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品（库存商品）Finishedgoods待摊费用Prepaidanddeferredexpenses待处置流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*归并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDepreciation固定资产净值Fixedassets-netvalue减：固定资产减值预备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处置固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:土地利用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储蓄物资Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产欠债表（续表）BalanceSheet项目ITEM短时间借款Short-termloans应付票款Notespayable应付账款Accountspayab1e预收账款Advancesfromcustomers应付工资Accruedpayro1l应付福利费Welfarepayable

应付利润（股利）Profitspayab1e应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses估量欠债Accruedliabilities一年内到期的长期欠债Longtermliabilitiesduewithin其他流动欠债Othercurrentliabilities流动欠债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期欠债Otherlong-termliabilities其中:特准储蓄资金Including:Specialreservefund长期欠债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities*少数股东权益Minorityinterests实收资本（股本）SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson'scapital其中:国有法人资本Including:State-ownedlegalperson集体法人资本Collectivelegalperson'scapital个人资本Personalcapital外商资本Foreignbusinessmen'scapital资本公积Capitalsurplus盈余公积surplusreserveoneyearscapital其中:法定盈余公积Including:statutorysurplusreserve公益金publicwelfarefundoneyearscapital补充流动资本Supplementarycurrentcapital*未确认的投资损失（以“-”号填列）Unaffirmedinvestmentloss未分派利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholder'sequity欠债及所有者权益共计TotalLiabilities&Equity利润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售本钱Costofsales其中：出口产品销售本钱Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less：Sellingexpenses治理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出（减利息收入）Including：Interestexpenses（minusinterestincome）汇兑损失（减汇兑收益）Exchangelosses（minusexchangegains）产品销售利润Profitonsales加：其他业务利润Add：Profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：Adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税 Less：Incometax净利润Netprofit现金流量表CashFlowsStatementPreparedby:Period:Unit:ItemsFlowsfromOperatingActivities:01)Cashreceivedfromsalesofgoodsorrenderingofservices02)RentalreceivedValueaddedtaxonsalesreceivedandrefundsofvalue03)addedtaxpaid04)Refundofothertaxesandlevyotherthanvalueaddedtax07)Othercashreceivedrelatingtooperatingactivities08)Sub-totalofcashinflows09)CashpaidforgoodsandservicesCashpaidforoperatingleasesCashpaidtoandonbehalfofemployeesValueaddedtaxonpurchasespaidIncometaxpaidTaxespaidotherthanvalueaddedtaxandincometaxOthercashpaidrelatingtooperatingactivitiesSub-totalofcashoutflowsNetcashflowsfromoperatingactivitiesFlowsfromInvestingActivities:CashreceivedfromreturnofinvestmentsCashreceivedfromdistributionofdividendsorprofitsCashreceivedfrombondinterestincomeNetcashreceivedfromdisposaloffixedassets,intangibleAssetsandotherlong-termassetsOthercashreceivedrelatingtoinvestingactivitiesSub-totalofcashinflowsCashpaidtoacquirefixedassets,intangibleassetsAndotherlong-termassetsCashpaidtoacquireequityinvestmentsCashpaidtoacquiredebtinvestmentsOthercashpaidrelatingtoinvestingactivitiesSub-totalofcashoutflowsNetcashflowsfrominvestingactivitiesFlowsfromFinancingActivities:ProceedsfromissuingsharesProceedsfromissuingbondsProceedsfromborrowingsOtherproceedsrelatingtofinancingactivitiesSub-totalofcashinflowsCashrepaymentsofamountsborrowedCashpaymentsofexpensesonanyfinancingactivitiesCashpaymentsfordistributionofdividendsorprofitsCashpaymentsofinterestexpensesCashpaymentsforfinanceleasesCashpaymentsforreductionofregisteredcapitalOthercashpaymentsrelatingtofinancingactivitiesSub-totalofcashoutflowsNetcashflowsfromfinancingactivitiesofForeignExchangeRateChangesonCashIncreaseinCashandCashEquivalentsSupplementalInformationandFinancingActivitiesthatdonotInvolveinCashReceiptsandPaymentsRepaymentofdebtsbythetransferoffixedassetsRepaymentofdebtsbythetransferofinvestmentsInvestmentsintheformoffixedassetsRepaymentsofdebtsbythetransferofinvestoriesofNetProfittoCashFlowsfromOperatingActivitiesNetprofitAddprovisionforbaddebtorbaddebtwrittenoffDepreciationoffixedassetsAmortizationofintangibleassetsLossesondisposaloffixedassets,intangibleassetsandotherlong-termassets(ordeduct:gains)LossesonscrappingoffixedassetsFinancialexpensesLossesarisingfrominvestments(ordeduct:gains)Deferedtaxcredit(ordeduct:debit)Decreaseininventories(ordeduct：increase)Decreaseinoperatingreceivables(ordeduct:increase)Increaseinoperatingpayables(ordeduct:decrease)Netpaymentonvalueaddedtax(ordeduct:netreceiptsNetcashflowsfromoperatingactivitiesIncreaseinCashandCashEquivalentscashattheendoftheperiodLess:cashatthebeginningoftheperiodPlus:cashequivalentsattheendoftheperiodLess:cashequivalentsatthebeginningoftheperiodNetincreaseincashandcashequivalentsapaymentorseriouspayments一次或多次付款abatement扣减absoluteandunconditionalpayments绝对和无条件付款acceleratedpayment加速支付acceptancedate同意日acceptance同意accession加入accessories附属设备accountability承担责任的程度accountingbenefits会计利益accountingperiod会计期间accountingpolicies会计政策accountingprinciple会计准那么accountingtreatment会计处置accountsreceivables应收账款accounts账项accreditedinvestors经备案的投资人accumulatedallowance累计预备金acknowledgementrequirement对承认的要求acquisitionofassets资产的取得acquisitions兼并ActonProductLiability(德国)生产责任法action诉讼actualownership事实上的所有权additionalfilings补充备案additionalmargin附加利差additionalrisk附加风险additions（设备的）附件adjustedtaxbasis已调整税基adjustmentofyield对收益的调整administrativefee治理费AdministrativeLaw（美国）行政法advancenotice事前通知advance放款adversetaxconsequences不利的税收后果advertising做广告affiliatedgroup联合集体affiliate附属机构AfricanLeasingAssociation非洲租赁协会after-taxrate税后利率aggregaterents合计租金aggregaterisk合计风险agreementconcerningrightsofexplorenaturalresources涉及自然资源开发权的协议agreement协议alliances联盟allocationoffinanceincome财务收益分派allowanceforlossesonreceivables应收款损失备抵金alternativeuses改换用途地利用amenabilitytoforeigninvestment外国投资的易受操纵程度amendment修改amortizationofdeferredloanfeesandrelatedconsideration递延的贷款费和相关的报酬的摊销amortizationschedule摊销进度表amortize摊销amountofrecourse求偿金额amountofusage利用量AMT（AlternativeMinimumTax）（美国）可替代最低税analogousto类推为annualbudgetappropriation年度预算拨款appendix（契约性文件的）附件applicablelaw适用法律applicablesecuritieslaws适用的证券法律applicabletaxlife适用的应纳税寿命appraisal评估appraisers评估人员appreciation溢价appropriationprovisions拨款条例appropriation侵占approvalauthority核准权approval核准approximation近似arbitraryandartificiallyhighvalue（承租人违约出租人收回租赁物时法官裁决的）任意的和人为举高的价值arbitration仲裁arm'slengthtransaction公平交易arrangement安排arrest扣留Article2A美国统一商法典关于法定融资租赁的条款articlesofincorporation公司章程AsiaLeaae亚洲租赁协会assess评估assetmanager设备领导assetriskinsurance资产风险保险assetsecuritization资产证券化assetspecificity资产特点assettracking资产跟踪asset-backedfinancing资产支持型融资asset-basedlessor立足于资产的出租人asset-orientedlessor(经营租赁中的)资产导向型出租人asset资产assignee受让人assignment让与association社团attheexpiry期限届满时ATT(automatictransferoftitle)所有权自动转移attachments附着物attributes属性auctionsale拍卖audits审计authenticate认证authentication证明authority当局authorize认可availabilityoffixedratemedium-termfinancing固定利率中期融资可取得的程度available-for-salesecurities正供出售证券averagelife平均寿命averagemanagednetfinancedassets所治理的已筹资金资产净额平均值backed-upservicer替补效劳者balancesheetdate资产欠债表日bandwidth带宽bankaffiliates银行的下属机构bankquote银行报价bankruptcycost破产本钱bankruptcycourt破产法院bankruptcylaw破产法bankruptcyproceedings破产程序bankruptcy破产bareboatcharterer光船承租人bargainrenewaloption廉价续租任择权basicearningspershare每股大体收益basicrent大体租金（各期应付的租金）beneficiaries受益人big-ticketitems大额项目billandcollect开票和收款bindingagreement有约束力的协议blindvendordiscount卖主暗扌口bluebook蓝皮书（美国二手市场设备价钱手册）bookincome账面收入bookloses账面亏损borrower借款人BPO（bargainpurchaseoption）廉价购买任择权bridgefacility桥式融通bridge桥梁brokerfee经纪人费brokers经纪人build-to-suitleases（租赁物由承租人）承建或承造的租赁协议bulldozer推土机bundledadditionalservices捆绑（在一路的）附加效劳bundling捆绑（效劳）businessacquisition业务收购businessandoccupationtax营业及开业许可税businessgeneration业务开发businesstrust商业信托by（e）-laws细那么byte字节一、 资产类Assets流动资产Currentassets货币资金Cashandcashequivalents1001现金Cash1002银行存款Cashinbank1009其他货币资金Othercashandcashequivalents100901外埠存款OthercityCashinbank100902银行本票Cashier''scheque100903银行汇票Bankdraft100904信誉卡Creditcard100905信誉证保证金L/CGuaranteedeposits100906存出投资款Refundabledeposits1101短时间投资Short-terminvestments110101股票Short-terminvestments-stock110102债券Short-terminvestments-corporatebonds110103基金Short-terminvestments-corporatefunds110110其他Short-terminvestments-other1102短时间投资跌价预备Short-terminvestmentsfallingpricereserves应收款Accountreceivable1111应收单据Notereceivable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance1121应收股利Dividendreceivable1122应收利息Interestreceivable1131应收账款Accountreceivable1133其他应收款Othernotesreceivable1141坏账预备Baddebtreserves1151预付账款Advancemoney1161应收补助款Coverdeficitbystatesubsidiesofreceivable库存资产Inventories1201物资采购Suppliespurchasing1211原材料Rawmaterials1221包装物Wrappage1231低值易耗品Low-valueconsumptiongoods1232材料本钱不同Materialscostvariance1241自制半成品Semi-Finishedgoods1243库存商品Finishedgoods1244商品进销差价Differencesbetweenpurchasingandsellingprice1251委托加工物资Workinprocess-outsourced1261委托代销商品Trusttoandsellthegoodsonacommissionbasis1271受托代销商品Commissionedandsellthegoodsonacommissionbasis1281存货跌价预备Inventoryfallingpricereserves1291分期收款发出商品Collectmoneyandsendoutthegoodsbystages1301待摊费用Deferredandprepaidexpenses长期投资Long-terminvestment1401长期股权投资Long-terminvestmentonstocks140101股票投资Investmentonstocks140102其他股权投资Otherinvestmentonstocks1402长期债权投资Long-terminvestmentonbonds140201债券投资Investmentonbonds140202其他债权投资Otherinvestmentonbonds1421长期投资减值预备Long-terminvestmentsdepreciationreserves股权投资减值预备Stockrightsinvestmentdepreciationreserves债权投资减值预备Bcreditor''srightsinvestmentdepreciationreserves1431委托贷款Entrustloans143101本金Principal143102利息Interest143103减值预备Depreciationreserves1501固定资产Fixedassets衡宇Building建筑物Structure机械设备Machineryequipment运输设备Transportationfacilities工具器具Instrumentsandimplement1502累计折旧Accumulateddepreciation1505固定资产减值预备Fixedassetsdepreciationreserves衡宇、建筑物减值预备Building/structuredepreciationreserves机械设备减值预备Machineryequipmentdepreciationreserves1601工程物资Projectgoodsandmaterial160101专用材料Special-purposematerial160102专用设备Special-purposeequipment160103预付大型设备款Prepaymentsforequipment160104为生产预备的工具及器具Preparativeinstrumentsandimplementforfabricate1603在建工程Construction-in-process安装工程Erectionworks在安装设备Erectingequipment-in-process技术改造工程Technicalinnovationproject大修理工程Generaloverhaulproject1605在建工程减值预备Construction-in-processdepreciationreserves1701固定资产清理Liquidationoffixedassets1801无形资产Intangibleassets专利权Patents非专利技术Non-Patents商标权Trademarks,Tradenames高作权Copyrights土地利用权Tenure商誉Goodwill1805无形资产减值预备IntangibleAssetsdepreciationreserves专利权减值预备Patentrightsdepreciationreserves商标权减值预备trademarkrightsdepreciationreserves1815未确认融资费用Unacknowledgedfinancialcharges待处置财产损溢Waitdealassetslossorincome1901长期待摊费用Long-termdeferredandprepaidexpenses1911待处置财产损溢Waitdealassetslossorincome191101待处置流动资产损溢Waitdealintangibleassetslossorincome191102待处置固定资产损溢Waitdealfixedassetslossorincome二、欠债类Liability短时间欠债Currentliability2101短时间借款Short-termborrowing2111应付单据Notespayable银行承兑汇票Bankacceptance商业承兑汇票Tradeacceptance2121应付账款Accountpayable2131预收账款Depositreceived2141代销商品款Proxysalegoodsrevenue2151应付工资Accruedwages2153应付福利费Accruedwelfarism2161应付股利Dividendspayable2171应交税金Taxpayable217101应交增值税valueaddedtaxpayable进项税额WithholdingsonVAT已交税金Payingtax转出未交增值税UnpaidVATchangeover减免税款Taxdeduction销项税额SubstitutedmoneyonVAT

出口退税Taxreimbursementforexport进项税额转出ChangeoverwithnoldingsonVAT出口抵减内销产品应纳税额Exportdeductdomesticsalesgoodstax转出多交增值税OverpaidVATchangeover未交增值税UnpaidVAT217102应交营业税Businesstaxpayable217103应交消费税Consumptiontaxpayable217104应交资源税217104应交资源税Resourcestaxpayable217105应交所得税217105应交所得税Incometaxpayable217106应交土地增值税Incrementtaxonlandvaluepayable217106应交土地增值税Incrementtaxonlandvaluepayable217107应交城市保护建设税Taxformaintainingandbuildingcitiespayable217108应交房产税Housingpropertytaxpayable217109应交土地利用税Tenuretaxpayable217110应交车船利用税Vehicleandvesselusagelicenseplatetax(VVULPT)payable217111应交个人所得税Personalincometaxpayable2176其他应交款Otherfundinconformitywithpaying2181其他应付款Otherpayables2191预提费用Drawingexpenseinadvance其他欠债Otherliabilities2201待转资产价值Pendingchangeroverassetsvalue2211估量欠债Anticipationliabilities长期欠债Long-termLiabilities2301长期借款Long-termloans一年内到期的长期借款Long-termloansduewithinoneyear一年后到期的长期借款Long-termloansdueoveroneyear2311应付债券Bondspayable231101债券面值Facevalue,Parvalue231102债券溢价Premiumonbonds231103债券折价Discountonbonds231104应计利息Accruedinterest2321长期应付款Long-termaccountpayable应付融资租赁款Accruedfinancialleaseoutlay一年内到期的长期应付Long-termaccountpayableduewithinoneyear一年后到期的长期应付Long-termaccountpayableoveroneyear2331专项应付款Specialpayable一年内到期的专项应付Long-termspecialpayableduewithinoneyear一年后到期的专项应付Long-termspecialpayableoveroneyear2341递延税款Deferraltaxes三、所有者权益类OWNERS''EQUITY资本Capita3101实收资本(或股本)Paid-upcapital(orstock)实收资本Paicl-upcapital实收股本Paid-upstock3103已归还投资InvestmentReturned公积3111资本公积Capitalreserve311101资本(或股本)溢价Cpital(orStock)premium311102同意捐赠非现金资产预备Receivenon-cashdonatereserve311103股权投资预备Stockrightinvestmentreserves311105拨款转入Allocatesumschangeoverin311106外币资本折算差额Foreigncurrencycapital311107其他资本公积Othercapitalreserve3121盈余公积Surplusreserves312101法定盈余公积Legalsurplus312102任意盈余公积Freesurplusreserves312103法定公益金Legalpublicwelfarefund312104储蓄基金Reservefund312105企业进展基金Enterpriseexpensionfund312106利润归还投资Profitscapitalizadonreturnofinvestment利润Profits3131今年利润Currentyearprofits3141利润分派Profitdistribution314101其他转入Otherchengeoverin314102提取法定盈余公积Withdrawallegalsurplus314103提取法定公益金Withdrawallegalpublicwelfarefunds314104提取储蓄基金Withdrawalreservefund314105提取企业进展基金Withdrawalreserveforbusinessexpansion314106提取职工奖励及福利基金Withdrawalstaffandworkers''bonusandwelfarefund314107利润归还投资Profitscapitalizadonreturnofinvestment314108应付优先股股利PreferredStockdividendspayable314109提取任意盈余公积Withdrawalothercommonaccumulationfund314110应付一般股股利CommonStockdividendspayable314111转作资本(或股本)的一般股股利CommonStockdividendschangetoassets(orstock)314115未分派利润Undistributedprofit四、本钱类Cost4101生产本钱Costofmanufacture410101大体生产本钱Basecostofmanufacture410102辅助生产本钱Auxiliarycostofmanufacture4105制造费用Manufacturingoverhead材料费Materials治理人员工资ExecutiveSalaries奖金Wages退职金Retirementallowance补助Bonus外保劳务费Outsourcingfee福利费Employeebenefits/welfare会议费Coferemce加班餐费Specialduties市内交通费Businesstraveling通信费Correspondence费Correspondence水电取暖费WaterandSteam税费Taxesanddues租赁费Rent治理费Maintenance车辆保护费Vehiclesmaintenance油料费Vehiclesmaintenance培训费Educationandtraining接待费Entertainment图书、印刷费Booksandprinting运费Transpotation保险费Insurancepremium支付手续费Commission杂费Sundrycharges折旧费Depreciationexpense机物料消耗Articleofconsumption劳动爱惜费Laborprotectionfees季节性停工损失Lossonseasonalitycessation4107劳务本钱Servicecosts五、损益类Profitandloss收入Income业务收入OPERATINGINCOME5101主营业务收入Primeoperatingrevenue产品销售收入Salesrevenue效劳收入Servicerevenue5102其他业务收入Otheroperatingrevenue材料销售Salesmaterials代购代售包装物出租Wrappagelease出让资产利用权收入Remiserightofassetsrevenue返还所得税Reimbursementofincometax其他收入Otherrevenue5201投资收益Investmentincome短时间投资收益Currentinvestmentincome长期投资收益Long-terminvestmentincome计提的委托贷款减值预备Withdrawalofentrustloansreserves5203补助收入Subsidizerevenue国家扶持补助收入Subs