资产负债表(英文科目Balance+Sheet
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
应收账款Accounts receivable
其他应收款Other receivables
预付账款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 year 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 Depreciation
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
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) Balance Sheet
项目ITEM
短期借款Short-term loans
应付票款Notes payable
应付账款Accounts payab1e
预收账款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Personal capital
外商资本Foreign businessmen’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Supplementary current capital
* 未确认的投资损失（以“-”号填列）Uniformed investment loss 未分配利润Retained earnings
外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder’s equity
负债及所有者权益总计Total Liabilities & Equity
利润表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：出口产品销售成本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：利息支出(减利息收入) Including：Interest expenses (minus interest income) 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Operating profit
加：投资收益Add：Income on investment
加：营业外收入Add：Non-operating income
减：营业外支出Less：Non-operating expenses
加：以前年度损益调整Add：Adjustment of loss and gain for previous years
利润总额Total profit
减：所得税Less：Income tax
净利润Net profit
现金流量表Cash Flows Statement
Prepared by:Period: Unit:
Items
19)
2.
20)
21)
22)
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) and 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) Net 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
44)Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits
46)Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for reduction of registered capital
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
https://www.wendangku.net/doc/b615383689.html, 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 of debts by the transfer of investments
58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of inventories
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)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets, intangible assets
66)and 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)Deferred 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
https://www.wendangku.net/doc/b615383689.html, 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)Net 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：Cash Flows from Operating Activities:
01 ）所收到的现金从销售货物或提供劳务Cash received from sales of goods or rendering of services
02 ）收到的租金增值税销售额收到退款的价值Rental received value added tax on sales received and refunds of value
03 ）增值税缴纳Added tax paid
04 ）退回的其他税收和征费以外的增值税Refund of other taxes and levy other than value added tax
07 ）其他现金收到有关经营活动Other cash received relating to operating activities
08 ）分，总现金流入量Sub-total of cash inflows
09 ）用现金支付的商品和服务Cash paid for goods and services
10 ）用现金支付经营租赁Cash paid for operating leases
11 ）用现金支付，并代表员工Cash paid to and on behalf of employees
12 ）增值税购货支付Value added tax on purchases paid
13 ）所得税的缴纳Income tax paid
14 ）支付的税款以外的增值税和所得税Taxes paid other than value added tax and income tax
17 ）其他现金支付有关的经营活动Other cash paid relating to operating activities
18 ）分，总的现金流出Sub-total of cash outflows
19 ）净经营活动的现金流量Net cash flows from operating activities
2.cash流向与投资活动：Cash Flows from Investing Activities:
20 ）所收到的现金收回投资Cash received from return of investments
21 ）所收到的现金从分配股利，利润Cash received from distribution of dividends or profits
22 ）所收到的现金从国债利息收入Cash received from bond interest income
现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets, intangible 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
54 )effect的外汇汇率变动对现金
https://www.wendangku.net/doc/b615383689.html,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 ）deferred税收抵免（或减：借记卡）
71 ）减少存货（或减：增加）
72 ）减少经营性应收（或减：增加）
73 ）增加的经营应付账款（或减：减少）
74 ）净支付的增值税（或减：收益净额
75 ）净经营活动的现金流量
https://www.wendangku.net/doc/b615383689.html,增加现金和现金等价物
76 ）的现金，在此期限结束
77 ）减：现金期开始
78 ）加：现金等价物在此期限结束
79 ）减：现金等价物期开始
80 ），净增加现金和现金等价物
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
完整中英文对照资产负债表-损益表--现金流量表mark
完整中英文对照资产负债表-损益表--现金流量表mark
完整英文版资产负债表、利润表及现金流量表 Bala nee Sheet 资产负债表 ITEM项目 Cash 货币资金 Short term in vestme 短期投资 nts Notes receivable 应收票据 Divide nd receivable 应收股利 In terest receivable 应收利息 Acco unts receivable 应收帐款 Other receivables 其他应收款 Acco unts prepaid 预付帐款 Future guara ntee 期货保证金 Allowa nee receivable 应收补贴款 Export drawback receivable 应收出口退税 Inven tories 存货 In clud ing: Raw materials 其中：原材料 Finished goods 产成品（库存商品） Prepaid and deferred expe nses 待摊费用 Un settled G/L on curre nt assets 待处理流动资产净损失 Lon g-term debe nture inv estme nt falli ng due in a year 一年内至U期的长期债权投资 Other curre nt assets 其他流动资产 Total curre nt assets 流动资产合计 Lon g-term inv estme nt : 长期投资： In cludi ng long term equity inv estme nt 其中：长期股权投资 Long term securities in vestme nt 长期债权投资 In corporati ng price differe nee * 合并价差 Total lo ng-term in vestme nt 长期投资合计
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
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
中英文资产负债表和损益表
中英文资产负债表和损益表 利润表 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：出口产品销售成本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：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 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Operating profit 加：投资收益Add：Income on investment 加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额 Total profit 减：所得税 Less：Income tax 净利润 Net profit 资产负债表 BALANCE SHEET 资产 ASSETS 流动资产：CURRENT ASSETS 现金Cash on hand 备用金Pretty cash 银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable 应收帐款Accounts receivable
完整中英文对照资产负债表-损益表--现金流量表
完整英文版资产负债表、利润表及现金流量表 Balance Sheet 资产负债表 ITEM项目 Cash 货币资金 Short term investments短期投资 Notes receivable 应收票据 Dividend receivable应收股利 Interest receivable应收利息 Accounts receivable 应收帐款 Other receivables 其他应收款 Accounts prepaid预付帐款 Future guarantee 期货保证金 Allowance receivable 应收补贴款 Export drawback receivable应收出口退税 Inventories存货 Including: Raw materials其中：原材料 Finished goods 产成品(库存商品) Prepaid and deferred expenses 待摊费用 Unsettled G/L on current assets 待处理流动资产净损失 Long-term debenture investment falling due in a year 一年内到期的长期债权投资 Other current assets其他流动资产
Total current assets 流动资产合计 Long-term investment：长期投资： Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference *合并价差 Total long-term investment 长期投资合计 Fixed assets-cost 固定资产原价 Less: Accumulated Depreciation减：累计折旧 Fixed assets-net value 固定资产净值 Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额 Disposal of fixed assets 固定资产清理 Project material 工程物资 Construction in Progress在建工程 Unsettled G/L on fixed assets 待处理固定资产净损失 Total tangible assets 固定资产合计 Intangible assets 无形资产 Including and use rights 其中:土地使用权 Deferred assets 递延资产（长期待摊费用） Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出
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
中英文对照版财务报表
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 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 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment
完整英文版资产负债表、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来 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
资产负债表中英文对照版
会计从业、初级、中级题库下载：https://www.wendangku.net/doc/b615383689.html,/ztalldown/?wenku 资产负债表中英文对照版 企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment
会计从业、初级、中级题库下载：https://www.wendangku.net/doc/b615383689.html,/ztalldown/?wenku 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets
银行资产负债表中英文对照
银行资产负债表中英文对照 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other
完整英文版资产负债表、损益表和现金流量表
完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志 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
中英文版财务报表-资产负债表及利润表
中英文版财务报表 资产负债表： 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents [?'kw?v?l?nt] 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable
财务报表 英文版
Balance Sheet December 31, 2015 KQ 01
1 year available liabilities for sale Other current assets Non-current liabilities due within 1 year Total current assets Other current liabilities Total current liabilities Non-current liabilities: Long-term borrowings Bonds payable Including: Preferred shares Perpetual capital securities Long-term account payable Long-term employees’ compensation payable Non-current assets: Special payables Available for sale financial Accrued liabilities assets Held-to-maturity investments Deferred income Long-term account receivable Deferred tax liabilities Long-term equity investment Other non-current liabilities Investing real estate Total non-current liabilities Fixed asset 7 Total liabilities Project in construction Owners’ equity (or shareholders’ equity) 16 Engineering material Paid-in capital (or share capital) Fixed asset disposal Other equity instruments
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
资产负债表的定义及作用英语及其翻译精
（1）资产负债表的定义。 资产负债表被称为第一会计报表，是总括反映会计主体（公司/企业主体）在特定日期（时点而不是时期）财务状况的会计报表。 资产负债表（Balance Sheet）简称资产负债表，英文的Balance有平衡以及差额、余额两种涵义，因此我们也可以说资产负债表也具有这两种涵义。一为左侧与右侧金额相等；一为同一科目左右比较求其余额。 用簿记的术语，称资产负债表的左侧为借方（资产），右侧（负债和所有者权益）为贷方（先不要问为什么，左借右贷早已无借贷的实际意义，背下来再说），左右各项目的内容可以简称总账名称。 资产负债表是根据资产、负债、所有者权益之间的相互关系，按照一定的分类标准和一定的顺序，把企业在一定日期的资产、负债、所有者权益各项目予以适当排列，并对日常工作中形成的大量数据进行高度浓缩整理后编制而成的。它表明企业在某一特定日期所拥有或控制的经济资源，所承担的现有义务和所有者对净资产的要求权。 （2）资产负债表的作用。 为什么要编资产负债表呢？因为通过资产负债表，我们可以： ①了解企业所掌握的经济资源。 ②分析企业的偿债能力。 ③反映企业所承担的债务和投资者所持有的权益。 ④分析企业的财务状况。 每一公司的组织结构虽然不尽相同，但最后各部门均将其成果换算成数字送交财务部门，在结算时将这些数字汇编成册，即为财务报表。其中又以资产负债表最为重要，它不仅表示在结算日企业的财务状况，同时还反映着公司所有经营活动的成果。换句话说，资产负债表是反映管理者、员工等分工合作的一份成绩单。 谈到为何要编制这份成绩单，应该先从企业内部说起。在企业内部位居负责企业运作要职的经营者、管理者，可以经由此表正确地掌握企业的动态。再说对外，可以借这份表向出资的股东报告，以获得他们的支持，还可以借这份表说明企业的纳税标准，完成纳税义务。如果银行、客户及其他有业务关系者需要，同样也可依据此表，说明企业的现状。 What Is the Function of a Balance Sheet? A balance sheet is a snapshot of the assets a company owns, the debts it owes, and how much it is worth. It is one of the tools management, lenders and investors use to assess a company's overall situation. It is not hard to understand a balance sheet, but you need to know how the parts of a balance sheet function and the role it plays in providing a complete picture of the company. 的作用是什么资产负债表吗? 资产负债表是资产的快照的债务公司拥有它欠多少价值。这是一个工具管理、投资人和金融机构使用评估公司的整体情况。不难理解资产负债表,但是你需要知道如何资产负债表的各个部分功能的作用;它是在提供完整的图片的公司。 Identification