财务报表中英文对照

财务报表中英文对照1。资产负债表BalanceSheet项目货币资金短期投资应收票据应收股利应收利息应收帐款其他应收款预付帐款期货保证金应收补贴款应收出口退税存货其中：原材料产成品（库存商品)待摊费用待处理流动资产净损失一年内到期的长期债权投资其他流动资产流动资产合计长期投资:其中：长期股权投资长期债权投资*合并价差长期投资合计固定资产原价减：累计折旧固定资产净值减：固定资产减值准备固定资产净额固定资产清理工程物资在建工程待处理固定资产净损失固定资产合计无形资产其中：土地使用权递延资产（长期待摊费用）

ITEMCashShortterminvestmentsNotesreceivableDividendreceivableInterestreceivableAccountsreceivableOtherreceivablesAccountsprepaidFutureguaranteeAllowancereceivableExportdrawbackreceivable感谢阅读InventoriesIncluding:RawmaterialsFinishedgoodsPrepaidanddeferredexpenses谢谢阅读UnsettledG/Loncurrentassets谢谢阅读Long-termdebentureinvestmentfallingdueinayear感谢阅读OthercurrentassetsTotalcurrentassetsLong—terminvestment:Includinglongtermequityinvestment谢谢阅读Longtermsecuritiesinvestment谢谢阅读Incorporatingpricedifference感谢阅读Totallong-terminvestment精品文档放心下载Fixedassets—costLess：AccumulatedDpreciation谢谢阅读Fixedassets—netvalueLess:Impairmentoffixedassets谢谢阅读NetvalueoffixedassetsDisposaloffixedassetsProjectmaterialConstructioninProgressUnsettledG/Lonfixedassets精品文档放心下载TotaltangibleassetsIntangibleassetsIncludinganduserightsDeferredassets其中:固定资产修理固定资产改良支出其他长期资产其中:特准储备物资无形及其他资产合计递延税款借项资产总计

Including:Fixedassetsrepair感谢阅读Improvementexpenditureoffixedassets感谢阅读OtherlongtermassetsAmongit:Speciallyapprovedreservingmaterials感谢阅读Totalintangibleassetsandotherassets精品文档放心下载DeferredassetsdebitsTotalAssets资产负债表(续表） BalanceSheet项目 ITEM短期借款 Short-termloans应付票款 Notespayable应付帐款 Accountspayab1e预收帐款 Advancesfromcustomers感谢阅读应付工资 Accruedpayroll应付福利费 Welfarepayable应付利润（股利) Profitspayab1e应交税金 Taxespayable其他应交款 Otherpayabletogovernment感谢阅读其他应付款 Othercreditors预提费用 Provisionforexpenses谢谢阅读预计负债 Accruedliabilities一年内到期的长期负债 Longtermliabilitiesduewithinoneyear谢谢阅读其他流动负债 Othercurrentliabilities谢谢阅读流动负债合计 Totalcurrentliabilities谢谢阅读长期借款 Long—termloanspayable谢谢阅读应付债券 Bondspayable长期应付款 long—termaccountspayable感谢阅读专项应付款 Specialaccountspayable谢谢阅读其他长期负债 Otherlong—termliabilities谢谢阅读其中：特准储备资金 Including：Specialreservefund谢谢阅读长期负债合计 Totallongtermliabilities谢谢阅读递延税款贷项 Deferredtaxationcredit谢谢阅读负债合计 Totalliabilities＊少数股东权益 Minorityinterests精品文档放心下载实收资本(股本) SubscribedCapital精品文档放心下载国家资本 Nationalcapital集体资本 Collectivecapital法人资本 Legalperson"scapital谢谢阅读其中：国有法人资本 Including:State-ownedlegalperson"scapital谢谢阅读集体法人资本 Collectivelegalperson"scapital谢谢阅读个人资本 Personalcapital外商资本 Foreignbusinessmen”scapital精品文档放心下载资本公积 Capitalsurplus盈余公积 surplusreserve其中:法定盈余公积 Including：statutorysurplusreserve感谢阅读公益金 publicwelfarefund补充流动资本 Supplermentarycurrentcapital精品文档放心下载*未确认的投资损失（以“-"号填列) Unaffirmedinvestmentloss谢谢阅读未分配利润 Retainedearnings外币报表折算差额 ConverteddifferenceinForeignCurrencyStatements谢谢阅读所有者权益合计 Totalshareholder”sequity感谢阅读负债及所有者权益总计 TotalLiabilities&Equity感谢阅读2。利润表NCOMESTATEMENT项目 ITEMS产品销售收入 Salesofproducts其中:出口产品销售收入 Including：Exportsales感谢阅读减：销售折扣与折让 Less:Salesdiscountandallowances感谢阅读产品销售净额 Netsalesofproducts感谢阅读减:产品销售税金 Less：Salestax产品销售成本 Costofsales其中：出口产品销售成本 Including：Costofexportsales谢谢阅读产品销售毛利 Grossprofitonsales谢谢阅读减：销售费用 Less:Sellingexpenses感谢阅读管理费用 Generalandadministrativeexpenses感谢阅读财务费用 Financialexpenses其中：利息支出(减利息收入) Including：Interestexpenses(minusinterestihcome)感谢阅读汇兑损失（减汇兑收益) Exchangelosses（minusexchangegains)精品文档放心下载产品销售利润 Profitonsales加：其他业务利润 Add:profitfromotheroperations精品文档放心下载营业利润 Operatingprofit加：投资收益 Add:Incomeoninvestment感谢阅读加：营业外收入 Add:Non—operatingincome谢谢阅读减：营业外支出 Less：Non—operatingexpenses精品文档放心下载加：以前年度损益调整 Add：adjustmentoflossandgainforpreviousyears精品文档放心下载利润总额 Totalprofit减：所得税 Less：Incometax净利润 Netprofit3。现金流量表CashFlowsStatement谢谢阅读项目 Items1。cash流量从经营活动： 1。CashFlowsfromOperatingActivities：谢谢阅读01)所收到的现金从销售货物或提供劳务01)Cashreceivedfromsalesofgoodsorrenderingofservices02）收到的租金02)Rentalreceived增值税销售额收到退款的价值Valueaddedtaxonsalesreceivedandrefundsofvalue03）增值税缴纳03）addedtaxpaid04）退回的其他税收和征费以外的增值税04）Refundofothertaxesandlevyotherthanvalueaddedtax07)其他现金收到有关经营活动07）Othercashreceivedrelatingtooperatingactivities08）分,总现金流入量08）Sub—totalofcashinflows09）用现金支付的商品和服务09)Cashpaidforgoodsandservices10）用现金支付经营租赁10）Cashpaidforoperatingleases11)用现金支付，并代表员工11)Cashpaidtoandonbehalfofemployees12）增值税购货支付12)Valueaddedtaxonpurchasespaid13）所得税的缴纳13)Incometaxpaid14）支付的税款以外的增值税和所得税14)Taxespaidotherthanvalueaddedtaxandincometax17）其他现金支付有关的经营活动17）Othercashpaidrelatingtooperatingactivities18）分，总的现金流出18）Sub-totalofcashoutflows19）净经营活动的现金流量19）Netcashflowsfromoperatingactivities2.cash流向与投资活动:2。CashFlowsfromInvestingActivities：20）所收到的现金收回投资20）Cashreceivedfromreturnofinvestments21）所收到的现金从分配股利，利润21）Cashreceivedfromdistributionofdividendsorprofits22)所收到的现金从国债利息收入22）Cashreceivedfrombondinterestincome现金净额收到的处置固定资产,无形资产Netcashreceivedfromdisposaloffixedassets,intangible23）资产和其他长期资产23)assetsandotherlong-termassets26）其他收到的现金与投资活动26)Othercashreceivedrelatingtoinvestingactivities27)小计的现金流入量27)Sub—totalofcashinflows用现金支付购建固定资产，无形资产Cashpaidtoacquirefixedassets，intangibleassets28）和其他长期资产28)andotherlong—termassets29)用现金支付，以获取股权投资29)Cashpaidtoacquireequityinvestments30）用现金支付收购债权投资30)Cashpaidtoacquiredebtinvestments33)其他现金支付的有关投资活动33）Othercashpaidrelatingtoinvestingactivities34）分，总的现金流出34）Sub—totalofcashoutflows35）的净现金流量,投资活动产生35)Netcashflowsfrominvestingactivities3。cash流量筹资活动:3。CashFlowsfromFinancingActivities：36）的收益,从发行股票36）Proceedsfromissuingshares37）的收益，由发行债券37)Proceedsfromissuingbonds38）的收益,由借款38）Proceedsfromborrowings41)其他收益有关的融资活动41）Otherproceedsrelatingtofinancingactivities42）,小计的现金流入量42）Sub—totalofcashinflows43）的现金偿还债务所支付的43)Cashrepaymentsofamountsborrowed44)现金支付的费用,对任何融资活动44)Cashpaymentsofexpensesonanyfinancingactivities45)支付现金，分配股利或利润45）Cashpaymentsfordistributionofdividendsorprofits46）以现金支付的利息费用46）Cashpaymentsofinterestexpenses47）以现金支付，融资租赁47）Cashpaymentsforfinanceleases48)以现金支付,减少注册资本48)Cashpaymentsforreductionofregisteredcapital51）其他现金收支有关的融资活动51)Othercashpaymentsrelatingtofinancingactivities52)分，总的现金流出52）Sub—totalofcashoutflows53）的净现金流量从融资活动53）Netcashflowsfromfinancingactivities4.effect的外汇汇率变动对现金54。EffectofForeignExchangeRateChangesonC增加现金和现金等价物55.NetIncreaseinCashandCashEquivalents补充资料SupplementalInformation1.投资活动和筹资活动，不参与1.InvestingandFinancingActivitiesthatdonotInvolvein现金收款和付款CashReceiptsandPayments56）偿还债务的转让固定资产56)Repaymentofdebtsbythetransferoffixedassets57)偿还债务的转移投资57）Repaymentofdebtsbythetransferofinvestments58)投资在形成固定资产58)Investmentsintheformoffixedassets59）偿还债务的转移库存量59)Repaymentsofdebtsbythetransferofinvestories2。reconciliation净利润现金流量从经营2。ReconciliationofNetProfittoCashFlowsfromOperating活动Activities62)净利润62)Netprofit63）补充规定的坏帐或不良债务注销63)Addprovisionforbaddebtorbaddebtwrittenoff64）固定资产折旧64)Depreciationoffixedassets65)无形资产摊销65）Amortizationofintangibleassets损失处置固定资产，无形资产Lossesondisposaloffixedassets，intangibleassets66）和其他长期资产（或减:收益）66)andotherlong-termassets(ordeduct:gains）67)损失固定资产报废67）Lossesonscrappingoffixedassets68）财务费用68）Financialexpenses69）引起