会计报表项目中英文对照帖(基本完成)

会计报表项目中英文比较帖(基本达成）Balancesheet（audited）财产欠债表Assets财产Currentassets流动财产、Cash钱币资本Short—terminvestment短期投资Notesreceivable应收单据Dividendsreceivable应收股利Interestreceivable应收利息Accountreceivable应收帐款Otherreceivable其余应收款Advancedtosuppliers预支帐款Subsidiesreceivable应收补助款Inventories存货Prepaidexpenses待摊花费Long-terminvestmentsmaturingwithinoneyear一年内到期的长久投资Othercurrentassents其余流动财产Totalcurrentassets流动财产共计Long-terminvestments长久投资Long-termequityinvestment

长久股权投资Long-termdebtinvestment

长久债权投资Totallong—terminvestment长久投资共计Fixedassets固定财产Fixedassets—cost固定财产原价Less:accumulateddepreciation减：累计折旧Fixedassetsnetvalue固定财产净值Less:impairmentoffixedassets减：固定财产减值准备Fixedasset—bookvalue固定财产净值Materialsforprojects工程物质Constructioninprogress在建工程Disposaloffixedassets固定财产清理Totalfixedassets固定财产共计Intangibleassetsandotherassets无形财产及其余财产Intangibleassets无形财产Long-termdeferredexpenses长久待摊花费Otherlong-termassets其余长久财产Totalintangibleassetsandotherassets无形财产及其余财产共计Deferredtax:递延税项Deferredtaxdebit递延税款借项Totalassets财产总计Liabilitiesandowners’equity欠债及全部者权益Currentliabilities：流动欠债Short-termloans短期借钱Notespayable对付单据Accountpayable对付帐款Advancefromcustomers预收帐款Accruedpayroll对付薪资Accruedemployee’swelfareexpenses对付福利费Dividendspayable对付股利Taxespayable应交税金Othertaxesandexpensepayable其余应交款Otherpayable其余对付款Accruedexpenses预提花费Provisions估计欠债Long-termliabilitiesduewithinoneyear一年内到期的长久欠债Othercurrentliabilities其余流动欠债Totalcurrentliabilities流动欠债共计Long-termliabilities：长久欠债Long—termloans长久借钱Bondspayable对付债券Long—termaccountspayable长久对付款Specificaccountpayable专项对付款Otherlong-termliabilities其余长久欠债Totallong—termliabilities长久欠债共计Deferredtax：递延税项Deferredtaxcredits递延税款贷项Totalotherliabilities:欠债共计Owner'sequity:全部者权益(股东权益）Paid-incapital实收资本Less:investmentreturned减:已送还投资Pain-incapital-net实收资本净额Capitalsurplus资本公积Surplusfromprofits盈利公积Including：statutorypublicwelfarefund此中：法定公益金Undistributedprofit未分派利润Totalowner’sequity全部者权益(股东权益）Totalliabilitiesandowner'sequities欠债及全部者权益Totalliabilitiesandowner’s负sequitie债及全部者权益Incomestatement（audited）利润表（已审）Item项目Sales产品销售收入Including:exportsales此中：出口产品销售收入Less:salesdiscountsandallowances减：销售折扣与折让Netsales产品销售净额Less:salestax减：产品销售税金Costofsales产品销售成本Including：costofexportsales出口产品销售成本Grossprofit产品销售毛利Less:sellingexpense减：销售花费Generalandadministrativeexpense管理花费Financialexpense财务花费Including：interestexpense（lessinterestincome）此中:利息支出（减利息收入）Exchangeloss(lessexchangegain)汇兑损失（减汇兑利润）Incomefrommainoperation产品销售利润Add：incomefromotheroperations加:其余业务利润Operatingincome营业利润Add:investmentincome加：投资利润Non-operatingexpense营业外收入Less：non-operatingexpense减:营业外支出Add：adjustmenttopripryear'sincomeandexpense加：从前年度损益调整Incomebeforetax利润总数Less：incometax减:所得税Netincome净利润Statementofprofitapropriationanddistribution(audited）利润分派表（已审)Item项目Netincome净利润Add:undistributedprofitatbeginningofyear加：年初未分派利润Othertransferredin其余转入Profitavailablefordistribution可供分派的利润Less:statutorysurplusfromprofits减：提取法定盈利公积Statutorypublicwelfarefund提取法定公益金Staffandworkers'bonusandwelfarefund员工奖赏及福利基金Reservefund提取贮备基金Enterpriseexpansionfund提取公司发展基金Profitcapitalizedonreturnofinvestments利润送还投资Profitavailablefordistributiontoowners可供投资者分派的利润Less:dividendspayableforpreferredstock对付优先股股利Voluntarysurplusfromprofits提取随意盈利公积Dividendspayableforcommonstock对付一般股股利Dividendstransferredtocapital转作股本的一般股股利Undistributedprofit未分派利润Cashflowsstatement现金流量表项目ItemNO。行次金额amount1。经营活动产生的现金流量：cashflowsfromoperatingactivities销售商品供给劳务收到的现金cashreceivedfromsalesofgoodsorrenderingofservices收到的税费返还refundoftaxes收到的其余与经营活动相关的现金流量othercashreceivedrelatingtooperatingtoactivities现金流入小计sub-totalofcashinflows购置商品,接受劳务支付的现金cash—paidforgoodsandservices支付给员工以及为员工支付的现金cashpaidtoandonbehalfofemployees支付各项税费cashpaidfortaxes支付的其余与经营活动相关的现金othercashpaidrelatingtooperatingactivities现金流出小计sub—totalofcashoutflows经营活动产生的现金流量净额netcashflowsfromoperatingactivities2.投资活动产生的现金流量cashflowsfrominvestingactivities回收投资所收到的现金cashreceivedfromreturnofinvestments获得投资利润所收到的现金cashreceivedfrominvestmentincome处理固定财产无形财产和其余长久财产而收到的现金净额netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets收到的其余与投资活动相关的现金othercashreceivedrelatingtoinvestingactivities现金流入小计sub—totalofcashinflows购建固定财产，无形财产和其余长久财产所支付的现金cashpaidtoacquirefixedassets,intangibleassetsandotherlong—termassets投资所支付的现金cashpaidtoacquireequityinvestments支付的其余与投资活动相关的现金othercashpaidrelatingtoinvestingactivities现金流出小计sub-totalofcashoutflows投资活动产生的现金流量净额netcashflowsfrominvestingactivities3。筹资活动产生的现金流量：cashflowsfromfinancingactivities汲取投资所收到的现金proceedsfromcapitalincrease借钱所收到的现金proceedsfromborrowings收到的其余的与筹资活动相关的现金otherproceedsrelatingtofinancingactivities现金流入小计sub—totalofcashinflows偿还债务所支付的现金cashrepaymentsofborrowings分派股利，利润或支付利息所支付的现金cashpaymentsfordistributionofdividendsorprofitsorinterests支付的其余与筹资活动相关的现金othercashpaymentsrelatingtofinancingactivities现金流出小计sub—totalofcashoutflows筹资活动产生的现金流量净额netcashflowsfromfinancingactivities4.汇率改动对现金的影响额effectofforeignexchangeratechangesoncash5。现金及现金等价物净增添额netincreaseincashandcashflowsfromoperatingactivities1将净利润调理为经营活动现金流量reconciliationofnetprofittocashflowsfromoperatingactivities净利润加：计提的财产减值准备固定财产折旧

plus:cashequivalentsattheendoftheperiodadd:impairmentofassetsdepreciationoffixedassets无形财产摊销amortizationofintangibleassets长久待摊花费摊销amortizationoflong—termdeferredexpenses待摊花费减少（减：增添)decreaseofprepaidexpenses（less：increases)预提花费增添（减：减少）increaseofaccruedexpense(less：decrease)处理固定财产，无形财产和其余长久财产的损失（减:利润）lossesondisposaloffixedassets，intangibleassetsandotherlong-termassets（ordeductgains)固定财产报废损失lossesonscrappingoffixedassets财务花费financialexpenses投资损失(减：利润）lossesonarisingfrominvestments(ordeduct：debit)递延税款贷项(减：借项）deferredtaxcredit(ordebit）存货的减少（减:增添）decreaseininventories(ordeduct:increase）经营性应收项目的减少（减：增添)decreaseinoperatin