完整英文版资产负债表、现金流量表及利润表

资产负债表Bala nee Sheet

项目ITEM

货币资金Cash

短期投资Short term investments

应收票据Notes receivable

应收股利Divide nd receivable

应收利息In terest receivable

应收帐款Accounts receivable

其他应收款Other receivables

预付帐款Accou nts prepaid

期货保证金Future guarantee

应收补贴款Allowa nee receivable

应收岀口退税Export drawback receivable

存货Inven tories

其中：原材料In cludi ng:Raw materials

产成品（库存商品）Finished goods

待摊费用Prepaid and deferred expenses

待处理流动资产净损失Un settled G/L on curre nt assets

一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets

流动资产合计Total current assets

长期投资：Long-term investment :

其中：长期股权投资Including long term equity investment

长期债权投资Long term securities investment

* 合并价差Incorporating price differenee

长期投资合计Total long-term investment

固定资产原价Fixed assets-cost

减：累计折旧Less:Accumulated Dpreciati on

固定资产净值Fixed assets-net value

减：固定资产减值准备Less:Impairment of fixed assets

固定资产净额Net value of fixed assets

固定资产清理Disposal of fixed assets

工程物资Project material

在建工程Construction in Progress

待处理固定资产净损失Un settled G/L on fixed assets

固定资产合计Total tangible assets

无形资产Intan gible assets

其中：土地使用权Including and use rights

递延资产（长期待摊费用）Deferred assets

其中:固定资产修理Including:Fixed assets repair

固定资产改良支岀Improvement expenditure of fixed assets

其他长期资产Other long term assets

其中：特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets

递延税款借项Deferred assets debits 资产总计Total Assets

资产负债表（续表）Bala nee Sheet

项目ITEM

短期借款Short-term loa ns

应付票款Notes payable

应付帐款Accounts payab1e

预收帐款Advances from customers

应付工资Accrued payro1l

应付福利费Welfare payable

应付利润（股利）Profits payab1e

应交税金Taxes payable

其他应交款Other payable to government

其他应付款Other creditors

预提费用Provision for expenses

预计负债Accrued liabilities

一年内到期的长期负债Long term liabilities due within one year

其他流动负债Other current liabilities

流动负债合计Total current liabilities

长期借款Long-term loans payable

应付债券Bonds payable

长期应付款long-term accounts payable

专项应付款Special accounts payable

其他长期负债Other long-term liabilities

其中：特准储备资金Including:Special reserve fund

长期负债合计Total long term liabilities

递延税款贷项Deferred taxation credit

负债合计Total liabilities

*少数股东权益Minority interests

实收资本（股本）Subscribed Capital

国家资本National capital

集体资本Collective capital

法人资本Legal person"s capital

其中：国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital

个人资本Pers

onal capital

外商资本Foreig n bus in essme n"s capital 资本公积Capital surplus

盈余公积surplus reserve

其中:法定盈余公积Including:statutory surplus reserve 公益金public welfare fund

补充流动资本Supplermentary current capital

*未确认的投资损失(以“"号填列) Un affirmed in vestme nt loss 未分配利润Reta ined ear nings

夕卜币报表折算差额C on verted differe nee in Foreig n Currency Stateme nts 所有者权益合计Total shareholders equity

负债及所有者权益总计Total Liabilities & Equity

禾U润表INCOME STATEMENT

项目ITEMS

产品销售收入Sales of products

其中：出口产品销

售收入Including : Export sales

减：销售折扣与折让Less: Sales discount and allowances

产品销售净额Net sales of products

减：产品销售税金Less：Sales tax

产品销售成本Cost of sales

其中：岀口产品销售成本Including : Cost of export sales

产品销售毛利Gross profit on sales

减：销售费用Less : Selling expenses

管理费用General and administrative expenses

财务费用Financial expenses

其中：利息支岀(减利息收入)Including : Interest expenses (minusinterest

汇兑损失(减汇兑收益)Exchange losses(minus exchange gains) 产品销售利润Profit on sales

加：其他业务利润Add : profit from other operations

营业利润Operati ng profit

力廿：投资收益Add : In come on in vestme nt

加：营业外收入Add : Non-operati ng in come

减：营业外支岀Less: Non-operating expenses

力廿：以前年度损益调整Add : adjustment of loss and gain for previous

利润总额Total profit

减：所得税Less : In come tax

净利润Net profit

现金流量表Cash Flows Statement

Prepared by: Period: Un it:

Items

I. Cash Flows from Operating Activities:

01)Cash received from sales of goods or rendering of services

02)Re ntal received

Value added tax on sales received and refunds of value

ihcome) years

03)added tax paid

04)Refund of other taxes and levy other than value added

07)Other cash received relating to operating activities

08)Sub-total of cash inflows

09)Cash paid for goods and services

10) Cash paid for operating leases

11) Cash paid to and on behalf of employees

12) Value added tax on purchases paid

13) Income tax paid

14) Taxes paid other than value added tax and income tax

17) Other cash paid relating to operating activities

18) Sub-total of cash outflows

19) N et cash flows from operating activities

2. Cash Flows from Investing Activities:

20) Cash received from return of investments

21) Cash received from distribution of dividends or profits

from bond interest income

Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets

26) Other cash received relating to investing activities

27) Sub-total of cash inflows

Cash paid to acquire fixed assets,intangible assets

28) a nd other long-term assets

29) Cash paid to acquire equity investments

30) Cash paid to acquire debt investments

33) Other cash paid relating to investing activities

34) Sub-total of cash outflows

35) N et cash flows from investing activities

3. Cash Flows from Financing Activities:

36) Proceeds from issuing shares

37) Proceeds from issuing bonds

38) Proceeds from borrowings

41) Other proceeds relating to financing activities

42) Sub-total of cash inflows

43) Cash repayments of amounts borrowed

of expenses on any financing activities

46)Cash payments of interest expenses

47)Cash payments for finance leases

51) Other cash payments relating to financing activities

52) Sub-total of cash outflows

53) Net cash flows from financing activities

4. Effect of Foreign Exchange Rate Changes on Cash

5. Net Increase in Cash and Cash Equivalents

Supplemental Information

1.Investing and Financing Activities that do not Involve in

Cash Receipts and Payments

56)Repayment of debts by the transfer of fixed assets

57)Repayment

58)Investments of debts by the transfer of investments in the form of fixed assets

45)Cash payments for distribution of dividends or profits 48)Cash payments for reduction of registered capital tax

22)Cash received 44)Cash payments

59)Repayments of debts by the transfer of investories

2. Reconciliation of Net Profit to Cash Flows from Operating Activities

62) Net profit

63) Add provision for bad debt or bad debt written off

64) D epreciation of fixed assets

65) Amortization of intangible assets

Losses on disposal of fixed assets,intangible assets

66) a nd other long-term assets (or deduct:gains)

67) Losses on scrapping of fixed assets

68) Financial expenses

69) Losses arising from investments (or deduct:gains)

70) Defered tax credit (or deduct:debit)

71) Decrease in inventories (or deduct ：increase)

72) Decrease in operating receivables (or deduct:increase)

73) Increase in operating payables (or deduct:decrease)

74) Net payment on value added tax (or deduct:net receipts

75) Net cash flows from operating activities

3. Net Increase in Cash and Cash Equivalents

76) cash at the end of the period

77) Less:cash at the beginning of the period

78) Plus:cash equivalents at the end of the period

79) Less:cash equivalents at the beginning of the period

80) N et increase in cash and cash equivalents

现金流量表的现金流量声明拟制人：时间：单位：项目

1. cash 流量从经营活动：

01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值

03 ）增值税缴纳

04 ）退回的其他税收和征费以外的增值税

07 ）其他现金收到有关经营活动

08 ）分，总现金流入量

09 ）用现金支付的商品和服务

10 ）用现金支付经营租赁

11 ）用现金支付，并代表员工

12 ）增值税购货支付

13 ）所得税的缴纳

14 ）支付的税款以外的增值税和所得税

17 ）其他现金支付有关的经营活动

18 ）分，总的现金流出

19 ）净经营活动的现金流量

2. cash 流向与投资活动：

20 ）所收到的现金收回投资

21 ）所收到的现金从分配股利，利润

22 ）所收到的现金从国债利息收入现金净额收到的处置固定资

产，无形资产

23 ）资产和其他长期资产

26 ）其他收到的现金与投资活动

27 ）小计的现金流入量

用现金支付购建固定资产，无形资产

28 ）和其他长期资产

29 ）用现金支付，以获取股权投资

30 ）用现金支付收购债权投资

33 ）其他现金支付的有关投资活动

34 ）分，总的现金流出

35 ）的净现金流量，投资活动产生

3. cash 流量筹资活动：

36 ）的收益，从发行股票

37 ）的收益，由发行债券

38 ）的收益，由借款

41 ）其他收益有关的融资活动

42 ），小计的现金流入量

43 ）的现金偿还债务所支付的

44 ）现金支付的费用，对任何融资活动

45 ）支付现金，分配股利或利润

46 ）以现金支付的利息费用

47 ）以现金支付，融资租赁

48 ）以现金支付，减少注册资本

51 ）其他现金收支有关的融资活动

52 ）分，总的现金流出

53 ）的净现金流量从融资活动

4. effect 的外汇汇率变动对现金

5. net 增加现金和现金等价物

补充资料

1.investing 活动和筹资活动，不参与现金收款和付款

56 ）偿还债务的转让固定资产

57 ）偿还债务的转移投资

58 ）投资在形成固定资产

59 ）偿还债务的转移库存量

2.reconciliation 净利润现金流量从经营活动

62 ）净利润

63 ）补充规定的坏帐或不良债务注销

64 ）固定资产折旧

65 ）无形资产摊销损失处置固定资产，无形资产

66 ）和其他长期资产（或减：收益）

67 ）损失固定资产报废

68 ）财务费用

69 ）引起的损失由投资管理（或减：收益）

70 ）defered 税收抵免（或减：借记卡）

资产负债表英文版

资产负债表英文版

Balance Sheet The financial statement of the company 01 Name of enterprise: December 31, 2010 Monetary unit: Yuan Item Lin e No. Amoun t at the end Amount at the beginnin g Item Lin e No. Amoun t at the end Amount at the beginnin g Current assets： 1 Current liabilities： 65 Currency fund 2 Short-term borrowing 66 Balance Deposit 3 Borrowing 67

from the Central Bank Loans to other banks 4 Deposit taking and Deposit taking of interbank 68 Trading Financial Assets 5 Borrowing funds 69 Notes receivable 6 Trading Financial Liabilities 70

Accounts receivable 7 Notes payable 71 Prepayments 8 Accounts payable 72 Receivable premium 9 Account collected in advance 73 The receivable insurance 10 Financial assets sold for repurchase 74 Provision of cession 11 Fee and commission 75

资产负债表、利润表及现金流量表

资产负债表、利润表及现金流量表

完整英文版资产负债表、利润表及现金流量表 资产负债表Balance Sheet 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling d ue in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets

完整英文版资产负债表、利润表及现金流量表【中英对照】

资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials

资产负债表与现金流量表报表之间的勾稽关系

资产负债表、利润表和现金流量之间的勾稽关系 资产负债表、利润表和现金流量表从不同角度反映企业的财务状况、经营成果和现金流量。 资产负债表反映企业某一特定日期财务状况的会计报表。它反映企业所拥有的资产、需偿还的债务，以及投资者所拥有的净资产的情况，是按权责发生制编制的静态时点报表。 利润表反映企业一定期间生产经营成果的会计报表。它表明企业运用所拥有的资产的获利能力，是按权责发生制编制的动态时期报表，主要目的是在于解释由于主体的经营活动而引起所有者权益增加的原因。它描述了在该段时期内由于经营活动而引起的净资产的变化情况，用来反映两个资产负债表日期间的情况。 现金流量表是以现金为基础编制的财务状况变动表。它反映企业一定期间内现金的流入和流出，表明企业获得现金及现金等价物的能力。它是按收付实现制编制的动态报表时期报表。是对损益表和资产负债表的重要补充。企业不可能利用权责发生制下的净利润来购买商品，而只能用现金。 一、资产负债表中的勾稽关系： 资产=负债+所有者权益（即报表左边最后一栏的合计数=报表右边最后一栏的合计数）二、利润表的勾稽关系： 利润＝收入－费用 营业利润＝营业收入－营业成本－营业税金及附加－销售费用－管理费用－财务费用—资产减值损失+公允价值变动损益（—损失）＋投资收益（—投资损失） 利润总额＝营业利润＋营业外收入－营业外支出 净利润＝利润总额－所得税费用 三、现金流量表的勾稽关系： 现金净流量=现金流入量—现金流出量 四、三表之间的勾稽关系（同期报表）： （一）资产负债表与损益表（或利润表）之间的“勾稽关系” 资产负债表中“未分配利润”的期末数—期初数=利润分配表的“未分配利润”（二）资产负债表同现金流量表之间的“勾稽关系” 1、企业在没有交易性金融资产时： 资产负债中“货币资金”项目的期末数—期初数=现金流量表中“现金及现金等价物的净增加额”（即现金流量表主表的第五项） 2、企业有交易性金融资产时 （资产负债中“货币资金”项目的期末数—期初数）+[“交易性金融资产”的期末数— 期初数（注意：扣除三个月的股票）]=现金流量表中现金及现金等价物的净增加额（即现金流量表主表的第五项） 3、现金流量表附表（即补充资料）第3项“现金及现金等价物净增加情况” 现金的期末余额＝资产负债表“货币资金”期末余额 现金的期初余额＝资产负债表“货币资金”期初余额 现金等价物的期未余额=资产负债表“交易性金融资产”（不含三个月的股票）期末余额

中英文汉英英汉对照对照--资产负债表

资产负债表Balance Sheet 活期历史明细清单：Current Detailed List of History 帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额Money 余额Balance 地区Region 网点Branches 操作员Operator 界面Interface 息Interest 税Tax 工资Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务Batch Business 柜面交易Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliatio 打印柜员号printed teller sequence number

numéro imprimé de caissier 打印时间print time Temps imprimé 账号account number numéro de compte 客户名称account name nom et prénom de compte 币别currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期start date date de début 终止日期termination date / expirty date date d’expiration 交易日期trade /transaction date date de l’opération 摘要abstract extrait 交易金额transaction amount montant de l'opération 账号余额account balance solde du compte 对方账号reciprocal account number numéro de compte réciproque 对方帐户名称reciprocal account name nom de compte réciproque 操作员号operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入cash deposit dép?t en espèces 结息interest settlement règlement d'intérêt 现金支取cash withdraw retrait en espèces 中国银行的流水清单 RBS流水查询RBS Transaction inquiry enquête de transaction 终端terminal Terminal 柜员teller

资产负债表利润表现金流量表3大财务报表之间的关系

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现金流量表中英文对照

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完整英文版资产负债表.doc

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英文版资产负债表-账户式

资产负债表 会企01表编制单位：____ 年____ 月_____日单位：元 资产Asset 负债和所有者权 益（或股东权益） Liabilities and owners' equity（or stockholders’ equity） 流动资产：Current assets 流动负债：Current liabilities: 货币资金Cash and cash equivalents 短期借款 Short-term borrowings 交易性金融资 产trading financial assets 交易性金融负 债 Trading financial liabilities 应收票据Notes receivable 应付票据Notes payable 应收账款Accounts receivable 应付账款Accounts payable 预付款项prepayment 预收款项Accounts received in advance 应收利息Interest receivable 应付职工薪酬Payroll payable 应收股利Dividends receivable 应交税费Tax payable 其他应收款Other receivables 应付利息Interest payable 存货inventory 应付股利Dividends payable 一年内到期的非流动资产current portion of non-current assets 其他应付款Other payables 其他流动资产Other current assets 一年内到期的 非流动负债 Current maturity of non-current liabilities 流动资产合计Total of current assets 其他流动负债 Other current liabilities 非流动资产： Non-current assets 流动负债合计：Total of current liabilities 可供出售金融资产Financial assets available for sale 非流动负债： Non-current liabilities 持有至到期投 资held-to-maturity investments 长期借款 Long-term borrowings 长期应收款 long-term receivables 应付债券Bonds payable 长期股权投资long-term equity investments 长期应付款 Long-term payables 投资性房地产Investment Property 专项应付款 Special accounts payable

现金流量表项目中英文对照讲解学习

现金流量表项目中英 文对照

精品文档 收集于网络，如有侵权请联系管理员删除 现金流量表中文项目 現金流量表英文項目 合并现金流量表 Consolidated Statements of Cash Flows 现金流量表 Statements of Cash Flows 营业活动之现金流量： Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目： Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税 Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额 Realized (unrealized) gain from inter-affiliate accounts 折旧费用 Depreciation 各项摊提 Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失 Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额 Equity in loss (gain) of affiliates, net 采权益法之现金股利 Cash dividends from investee's company under equity method 应付利息补偿金 Accrued premiums 汇率变动影响数 Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额 Realized investment losses, net 出售短期投资损失(利益)净额 Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额 Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额 Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额 Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts 、 notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable 应付费用增加(减少) Increase (decrease) in accrued expenses 递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net

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