中英文资产负债表和损益表
中英文资产负债表和损益表.txt性格本身没有好坏，乐观和悲观对这个世界都有贡献，前者发明了飞机，后者发明了降落伞。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
减：坏帐准备Less：allowance for bad debts
预付货款Prepayments-supplies
内部往来Inter-company accounts
其他应收款 Other receivables
待摊费用 Prepaid and deferred expenses
存货Inventories
减：存货变现损失准备： Less：allowance on inventory reduction to market 已转未完工生产成本Transferred in production cost transforming
一年内到期的长期投资Matured long time investments within a year 流动资产合计Total current assets
长期投资：LONG TERM INVESTMENT
长期投资Long term investments
拨付所属资金Funds to burnchs
一年以上的应收款项Accounts receivable over a year
固定资产：FIXED ASSETS
固定资产原价Fixed assets-cost
减：累计折旧Less:amumulated depreciation
固定资产净值Fixed assets-net value
固定资产清理Disposal of fixed assets
融资租入固定资产原价：Fixed assets-cost on financial lease 减：融资租入固定资产折旧Less：amumulated depreciation
融资租入固定资产净值：Fixed assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 在建工程 Construction work in process
☆无形资产INTANGIBLE ASSETS
场地使用权 Right to the use of a site
工业产权及专有技术 Industrial property right anf patents
其他无形资产 Other intangibles
无形资产合计 Total intangible assets
其它资产 OTHER ASSETS
开办费 Organization espenses
筹建期间汇兑损失 Exchange losses during organization period 递延投资损失 Deferred investment losses
递延税款借项 Debit side of deferred tax
其他递延支出 Other deferred expuditures
待转销汇兑损益 Prepaid and deferred exchange loss
其他递延借款 Debit side of other deferred
其他资产合计 Total other Assets
资产总计 TOTAL ASSETS
负债及所有者权 LIABILITIES AND CAPITAL
流动负债：CURRENT LIABILITIES
短期借款Short term loans
应付票据Notes payable
应付帐款Accounts payable
内部往来Inter-company accounts
预收货款Items received in advance-supplies
应付工资Accured payroll
应交税金Taxes payable
应付股利Dividendes payable
其他应付款Other payables
预提费用 Accrued expenses
职工奖励及福利费用Bonus and welfare funds
一年内到期的长期负债Matured long term liabilities within a year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期负债： LONG TREM LIABILITIES
长期借款 long term loans
应付公司债 Bouds payable
应公司债溢价（折价）Premium on bonds payable（discount）
一年以上的应付款项Accounts payable over a year
长期负债合计：Total long term liabilities
其他负债：OTHER LIABILITIES
筹建期间汇兑收益Exchange gains during organization period
递延投资收益Deferred investment gains
递延税款贷项Credit side of deferred tax
其他递延贷项Credit side of other tax
待转销汇兑收益Prepaid and deferred exchange profit
其他负债合计Total other liabilities
负债合计Total liabilities
所有者权益 Investor’s equity 资本总额（货币名称及金额） Authorized capital(*___________)
实收资本（外币金额期末数） Paid in capital(☆__________)
其中Including
中方投资（外币金额期末数）Chinese investments(☆__________) 外方投资（外币金额期末数Foreign investments(☆__________) 减：已归还投资 Less: Returned investments
资本公积 Accumulation of capital
公司拨入资金 Funds from head office
储备基金 Reserve funds
企业发展基金 Expansion funds
利润归还投资 Investment returned with profit
本年利润 Current profit
未分配利润 Retained earnings
货币换算差额 Currency translation difference
所有者权益合计 Total investor’s equity
负债及所有者权益合计 TOTAL LIABILITIES AND INVESTORS EQUITY
附注：
1.委托加工材料元;
2.受托代销商品元;
3.代管商品物资元;
4.由企业负责的应收票据贴现元;
5.租入固定资产元;
6.本年支付的进口环节税金。
Notes:
1.Materials processed on commission ;
2.Goods in consignment ;
3.Good hled in our custod ;
4.Contingent Liadilty incurred by discounted notes receivable ;
5.Leasehold fixed assets ;
6.Import tas baid this year ￥ ;
7.Bal:Balance:B/Y Baginning of Year:E/P:End of period
8.*Monetary unit and amount☆Amount of foreign currency at end of per
資產負債表 Balance Sheet
現金及約當現金 Cash,Cash Equivalent
短期投資 Marketable Security
應收帳款及票據 A/R & N/R
其他應收款 Other Receivable
短期借支 Loan To Other-S-T
存貨 Inventories
預付費用及預付款 Prepaid & Advance
其他流動資產 Other Current Assets
流動資產 Total Current Assets
長期投資 Long-term Investment
土地成本 Land
房屋及建築成本 Buildings & Constru.
機器及儀器設備成本Machinery,Equipment 其他設備成本 Other Equipment
固定資產重估增值 Reval. -Fixed Assets
固定資產累計折舊 Accum. Depreciation
固定資產損失準備 Loss Res.-Fixed Asst
在建工程及預付款 Construct.-Progress
固定資產 Total Fixed Assets
遞延資產 Deferred Assets
無形資產 Intangible Assets
什項資產 Other Non-Curr.Asset
其他資產 Total Other Assets
資產總額 Total Assets
短期借款 Short-term Borrowing
應付商業本票 Bills Issued
應付帳款及票據 A/P & N/P
應付費用 Accrued Expenses
預收款項 Advances -Customers
其他應付款 Other Payable
應付所得稅 Accrued Income Tax
一年內到期長期負債Current Of L-T Debt 其他流動負債 Other Current Liab.
流動負債 Total Current Liab.
長期負債 L-T Liabilities
遞延貸項 Deferred Cre. Bala.
應計退休金負債 Accrued Pension Pay
遞延所得稅 Deferred Tax
土地增值稅準備 Res. for Land Reval.
各項損失準備 Other Spec. Reserve
什項負債 Misc. L-T Liab.
其他負債及準備 Total Other L-T Liab
負債總額 Total Liabilities
普通股股本 Common Stocks
特別股股本 Preferred Stocks
預收股款 Proceeds- New Issued
增資準備 Res.-CapitalIncrease
資本公積 Capital Reserve
法定盈餘公積 Legal Reserve
特別盈餘公積 Appropriated R/E
未分配盈餘 Unappropriated R/E
長期投資評價損失 Valu. Loss-L-T Inv.
外幣換算調整數 Adjustment For FX
未認列退休金成本損益Unrecognized Pension 庫藏股票帳面值 Treasury Stock
股東權益總額 Total Equity
負債及股東權益總額 Total Liab. & Equity
損益表Income Statement
營業收入毛額 Gross Sales
銷貨退回及折讓 Sales Discount
營業收入淨額 Net Sales
營業成本 Cost Of Goods Sold
營業毛利 Gross Profit
聯屬公司間未實現銷貨Unearned-RelatedSale 營業費用 Operating Expenses
營業費用─推銷費用Oper.Exp.-Promotion
營業費用─管理費用Operating Exp.-ADM
營業費用─研究發展Operatin Expense-R&D 營業利益 Operating Income
利息收入 Interest Income
投資收入／股利收入Investment Income
處分投資利得 Gain-Disposal Inv.
投資跌價損失回轉 Rev of Loss on Inv.
處分資產利得 Gain-Disposal F/A
存貨跌價損失回轉 Rev of Loss on Invty
兌換盈益 Exchange Gain
其他收入 Otr Non-Operate Inc.
營業外收入合計 Total Non-Op.Income
利息支出 Interest Expenses
投資損失 Investment Loss
處分投資損失 Loss-Disposal Inv.
投資跌價損失 Loss on Inv Revaluat
處分資產損失 Loss-Disposal F/A
兌換損失 Exchange Loss
存貨評價損失 Valu. Loss on Inv.
其他損失 Other Non-Oper. Exp.
營業外支出合計 Total Non-Op. Exp.
稅前淨利 Pre-Tax Income
所得稅費用 Income Tax Expense
經常利益 Ordinary Income
停業部門損益 Discont'd Dpt. G/L
非常項目 Extraordinary G/L
累計影響數 Cumulative Effects
本期稅後淨利 Net Income
每股盈餘(元) Earning Per Share
加權平均股本 Wght. Avg. Stocks
發放特別股股息 Preferred Stock-Div.
稅前息前淨利 EBIT
稅前息前折舊前淨利 EBITDA
常續性利益(稅後) Net Income-Exc Dispo
盈餘分配表
本年度稅後純益 Current Income
以前年度未分配盈 R/E-fm Prior Year
前期損益調整 Prior Adjustments
提列公積 Pro.Reserves-Interim
公積回轉 Reversal -Interim
期中股利發放 Interim Dividends
其他調整事項 Other Adjust-Interim
去年期末餘額 Unappr. R/E-Year End
期末公積提列 Legal Res.-Year End
公積彌補虧損 Reversal -Year End
董監事酬勞 Director Bonus
員工紅利－現金 Emply's Bonus -Cash
員工紅利－紅利轉增資Emply's Bonus -Stock 普通股－現金股利 Cash Div.-Common Shr
普通股－股票股利 Stock Div.-Common Sh
特別股－現金股利 Cash Divi.-Preferred
特別股－股票股利 Stock Div.-Preferred
本期分配後未分配盈餘R/E to Next Year
普通股每股現金股利 Cash Div. Per Share
每股股票股利－股票 Stock Div-Ern P/S
每股股票股利－公積 Stock Div-Cpl P/S
去年資本公積轉增資 Stock Div-Cpl Reserv
現金流量表
稅後淨利 Net Income
不動用現金之非常損益Non-Cash Extra.Item 折舊 Depreciation
攤提 Amortization
投資收益－權益法 L-T Inv. Equity Inc.
投資損失－權益法 L-T Inv. Equity Loss
現金股利收入權益法Cash Div.-L.T Invest
短期投資處分損(益)S-T Inv. Disp. Loss
固定資產處分損(益)FA Disposal Loss
長期投資處分損(益)L-T Inv. Disp. Loss
準備提列(迴轉) Prov(Rever.) Reserve
應收帳款(增)減 Dec(Inc)-A/R
存貨(增)減 Dec(Inc)-Inventory
應付帳款增(減) Inc(Dec)-A/P
其他調整項─營業 Other Adjust-Op.Act.
來自營運之現金流量 Cash Flow-Operating 短期投資出售(新購)Sale(Purch.)S-T Inv.
出售長期投資價款 Sale of L-T Inv.
長期投資(新增) (Purchase) L-T Inv.
處分固定資產價款 Sale of Fix Asset
固定資產(購置) (Purchase) of FA
購併他公司支付現金Cash Paid For Mergin 其他調整項─投資 Other Adjust-InvAct.
投資活動之現金流量 Cash Flow-Investment 現金增資 Proceed fm New Issue
支付現金股利 Dividend Paid
支付董監員工紅利 Dir.&Emp.Bonus Paid
短期借款新增(償還)Inc(Dec)-S-T Debt
長期借款新增(償還)Inc(Dec) L-T Debt
發行公司債 Bonds Issued
償還公司債 Bonds Redeemed
庫藏股票減(增) Dec(Inc)-Treasure St
其他調整項─理財 Other Adjust-Finance
理財活動之現金流量 Cash Flow-Financing 匯率影響數 Exchange Influence
本期產生現金流量 Change in Cash Flow
期初現金及約當現金 Cash Equiv.-Beg
購併公司之現金餘額 Remainders From Merg 期末現金及約當現金 Cash Equiv.-End
本期支付利息 Interest Paid
本期支付所得稅 Income Tax Paid
補充項目
短期投資－權益証券 S-T Inv.-Equity Secu
短期投資－備抵跌價 Loss All.- S-T Inv
備抵呆帳－應收帳款 Bad Debt All.-AR,NR
應收票據貼現 N/R Discounted
分期付款銷貨遞延利息Defer-Install. Sale
其他應收款備抵呆帳 Bad Debt All.-Other
存貨--原料及物料 Raw Materials,Supply
存貨--半成品及在製品Work in Process
存貨--商品及製成品 Finished Goods
其他存貨─在途存貨 Other Inventories
存貨備抵跌價損失 Allow.-Invent. Valu.
存貨差異分攤 Var. Allocation
存貨－土地 Inventory - Land
存貨－在建房屋 Inventory-Construct.
存貨－成屋待售 Inventory - Building
長投–股票及基金 L-T Inv-Equity Secur
長投–債券 L-T Inv-Fixed Income
長投–償債基金 L-T Inv-Fund
長投–土地及其他 L-T Inv-Real Estate
長期投資備抵損失 Loss All.-L-T Inv.
長期投資外幣換算調整L-T Inv-FX Adjust.
重估增值－房屋及建築Reval-Building
重估增值－機器設備 Reval-Equipmen
重估增值－其他設備 Reval-Other FA
重估增值－土地 Reval-Land
累計折舊－房屋及建築Acc. Depr.-Building
累計折舊－機器設備 Acc. Depr.-Equip.
累計折舊－其他設備 Acc. Depr.-Other FA
資本化之利息支出 Capitalized Interest
什項資產－長期借支 L-T Loan To Others
什項資產－閒置資產 Other Misc. Inv.
催收款毛額 Receivable-Overdue.G
催收款－備抵呆帳 Bad Debt All.Overdue
催收款淨額 Receivable - Overdue
質押定存－短期投資 Pledged Deposit S-T
質押定存－其他流動資Pledged Deposit OCA 質押定存－長期投資 DepositedPledged-L-T
質押定存－其他資產 PledgedDeposit-O-NCA 短期借款－非金融機構Borrow Fm Non-Finan. 長期負債－長期借款 Long-term Borrowings
長期負債－公司債 Bonds & C.B.
長期負債－應付租賃 Installment Payable
長期負債－非金融機關Other L-T Borrowing 長期負債－應付關稅款Other L-T Tariff
長期負債還款─次一年LT Debt Pay-Next YR 長期負債還款─次二年LT Debt-Pay Next 2YR 長期負債償還─次三年LT Debt Pay-Next 3YR
長期負債償還─次四年LT Debt Pay-Next 4YR 長期負債償還─次五年LT Debt Pay-Next 5YR 長期負債償還─次六年LT Debt Pay-Next 6YR 長期負債償還─次七年LT Debt Pay-Next 7YR 長期負債償還─次八年LT Debt Pay-Next 8YR 長期負債償還─次九年LT Debt Pay-Next 9YR 長期負債償還─十年上LT Debt P-After 10Y 股票溢價公積 Reserve-Paid In
資產增值公積 Reserve-Revalat. FA
處分資產收益公積 Reserv-Disp.FA.Gain
長期投資資本公積 Reserve-L-T Inv.
捐贈收入公積 Reserve-Donation
庫藏股交易公積 Reserve-Teasury Stk
其他資本公積 Reserve-Other
關係人交易
銷貨加工收入－關係人Sales-Related Party
進貨外包加工－關係人Purchases fm Related 費用業外支出－關係人Expense,Cost-Related 應收帳款票據－關係人A/R & N/R-Related
應付帳款票據－關係人A/P & N/P-Related
應收關係人借支 Loan To Rel-Party
應付關係人融資 Loan fm Related Par.
財產交易利益－關係人Disp.Gain -Rel-Party 財產交易損失－關係人Disp.Loss -Rel-Party 利息收入－關係人 Int.Rev.-Rel-Party
利息支出－關係人 Interest Exp.-Relate
營業外收入－關係人 Non-Op.Inc-Rel-Party
保証之或有負債 Contingent Liab.
工程履約背書保証 Guarante Deposit-CPC
退休金項目
折現率 Discount Rate
退休基金資產報酬率 Pension Plan Return
薪資水準增加率 Salary Growth Rate
平均剩餘服務年限 Remain. Serv. Period
退休金提撥率 Funding Policy-Fund.
服務成本 Service Cost
利息成本 Interest Cost
退休基金資產預期報酬Project Retu.On Plan 未認過渡給付義務攤銷Amortization-Oblig.
淨退休金成本 NetPeriod Pension
既得給付義務 Vested Benef. Oblig.
非既得給付義務 Non-Vested Benef.Ob.
累積給付義務 Acc. Benef. Oblig.
未來薪資增加之影響數Add. Benef.-Future
預計給付義務 Pojected Benefit Ob.
退休基金資產之公平價Fair Value-Pension
提撥狀況 Funded Status
未認列過渡性淨給付義https://www.wendangku.net/doc/e615369292.html, Transit. 未認列前期服務成本 Unrecog.Prior Cost
未認列退休金損益 Unrecognized G/L
補列之應計退休金負債Adj. to Min.Liab.
應計退休金負債－流動Accr.PensionCost-Cur 補充項目
遞延所得稅資產－非流Defr. Tax Asst.-NCur 遞延所得稅資產－流動Defr. Tax Asst.-Curr 遞延所得稅負債－流動Defr. Tax Liab.-Cur
遞延所得稅負債－非流Defr. Tax Liab.-NCur 扣抵稅額餘額日 Date of Tax1
稅額扣抵比率 Tax1%
股東可扣抵稅額 Tax Credit
所得稅費用－當期 Tax Exp.-Current
所得稅費用－遞延 Tax Exp.-Deferred
營業成本明細
原物料耗用 Raw Materials Cost
直接人工 Labor Cost
製造費用 Factory Overhead
本期投入製造成本 Total Manu. Cost
期初在製品 Work in Process-Begi
期末在製品 Work in Process-End
其他調整項 Trans. To/From Other
購入半成品 Semi-goods Purchased
製成品成本合計 Total Product Costs
期初製成品／商品 Finished Goods-Begin
本期進貨 Merchandise Purchase
期末製成品／商品 Finished Good-ending
貨物稅 Excise,Commodity Tax
包裝費 Packing
運費 Freight Expense
其他營業成本 Other Misc. Costs
其他調整（轉列分攤）Cost Variation & Adj
營業成本合計 Total Cost Of Sales
營業費用明細
薪資支出 Labor Costs - SG&A
租金 Rent - SG&A
廣告費 Advertising Expenses
稅捐 Miscellaneous Taxes
折舊／攤提 Depreciation - SG&A
研究發展費 R&D Costs-SG&A
權利金及技術 Patent Royalty-SG&A
呆帳 Bad Debts
銷貨佣金 Sales Commission
包裝 Packing - SG&A
運費及出口費用 Freight & Export
其他營業費用 Other SG&A Expenses
貨物裞－SG&A Commodity - SG&A
營業費用合計 Total SG&A Expenses
製造費用明細
間接材料（製） Indirect Material-OH
間接人工（製） Indirect Labor - OH
加工費（製） Subcontractor-OH
水電動力費（製） Power,Fuel&Water-OH 包裝費（製） Packing -OH
維修費（製） Repair & Maintenance
折舊／攤提（製） Depreciation-SG&A
租金支出（製） Rent-OH
稅捐（製） Misc. Duties- SG&A
權利金技術報酬金(製)Patent Royalties-OH 研究發展費用（製） R&D Cost- Overhead 存貨跌價損失（製） Loss-Inventory Valu. 其他製造費用 Other Misc. Overhead
港口裝卸費（製） Load & Unload-OH
運費（製） Distribution Cost-OH
廣告費（製） Advertising Expenses
佣金支出（製） Commission-shipping
製造費用合計 Total Factory OH
比率表
資產報酬率(C)% Return On Assets-C
資產報酬率(A)% Return on Assets-A %
資產報酬率(B)% Return on Assets-B %
淨值報酬率─稅後 Return on Equity%-A
淨值報酬率─常續利益Return on Equity%-B 營業毛利率 Gross Margin %
營業利益率 Operating Income %
稅前淨利率 Pre-Tax Income %
稅後淨利率 Net Income %
業外收支率 Net Non-op.Inc./Rev.
淨值報酬率-C Return on Equity%-C
總資產報酬率 Return on Assets-C%
淨值報酬率－稅前 Return on Equity% -C
常續性利益率(稅後) Net Income%-Exc Disp 員工人數 Numbers of Employee
營業費用率 Operating Exp. %
用人費用率 Employee Fee %
研究發展費用率 R&D %
呆帳費用率 Bad Debt /Revenue
現金流量比率 CFO /CL %
有息負債利率 Int.Exp./Debt
有效稅率 Effective Tax Rate
每股盈餘 EPS
每股淨值(B) BPS(B)
每股淨值(A) BPS(A)
每股淨值(C) BPS(C)
常續性EPS EPS-Net Income
每股現金流量 PS-Cashflow
每股營業額(元) PS-Sales
每股營業利益(元) PS-Operating Income
每股稅前淨利(元) PS-Pre_Tax Income
營收成長率 YOY%-Sales
營業毛利成長率 %Gross Margin Grwoth
營業利益成長率 YOY%-Oper.Income
稅前淨利成長率 YOY%-Pre-Tax Income
稅後淨利成長率 YOY%-Net Income
經常淨利成長率 YOY%-Ordin.Income
經常淨利成長率 YOY%-Recurring Inc.
總資產成長率 YOY%-Total Assets
淨值成長率 YOY%-Total Equity
固定資產成長率 YOY%-Fixed Assets
總資產報酬成長率 YOY%-Return on TA
內部保留比率 Retention Ratio
營收變動率 QOQ%-Sales
營業利益變動率 QOQ%-Operating Inc.
稅後淨利變動率 QOQ%-Net Income
營收達成率 Revenue Completion %
營業利益達成率 Op.Inc. Completion%
稅前淨利達成率 EBT Completion%
淨利達成率％ NI Completion%
稅後常續性利益成長率Net Income Gth%
現金流量允當％ C/F Adequacy Ratio
現金再投資％ Cash Reinvest %
流動比率 Current %
速動比率 Acid Test
利息支出率 Interest Exp. %
總負債/總淨值比 D/E Ratio
負債比率 Liabilities %
淨值/總資產 Equity/TA %
長期資金適合率(A) (L-T Liab.+SE)/FA %
借款依存度 Debt/Eqity %
或有負債比率 Contingent Liab %
利息保障倍數 Times Interest Earne
營業利益／實收資本比Oper.Income/Capital
稅前純益/實收資本 PreTax Incom/Capital
TCRI 信用評等 TCRI
存貨及應收帳款／淨值Inv.&A-R /Equity
總資產週轉率(次) Total Asset Turnover
應收帳款週轉率(次) A/R&N/R Turnover
平均收帳天數 Days-A/R Turnover
存貨週轉率(次) Inventory Turnover
平均售貨天數 Days-Inventory Turn.
固定資產週轉率(次) Fixed Asset Turnover
淨值週轉率(次) Equity Turnover
應付帳款付現天數 Days-A/P Turnover
淨營業週期(日) Net Operating Cycle
營運槓桿度 Degree of Op. Lever.
財務槓桿度 Degree of Fin. Lever
每人營收 Sales Per Employee
每人營業利益 Operation Inc./Emply
每人配備率 Fixed Assets/Emply
當季季底PER PER
當季季底PBR PBR
现金流量表（非金融类）
CASH FLOW STATEMENT(Travel enterprise)
会外年通03表
编制单位：Name of enterprise: 单位：元
项目 ITEMS 行次金额
一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1
销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2
收到的税费返还 Refund of tax and levies 3
收到的其他与经营活动有关的现金 Other cash received relating to operating
activities 4
现金流入小计 Sub-total of cash inflows 5
购买商品、接受劳务支付的现金 Cash paid for goods and services 6
支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7
支付的各项税费 Payments of all types of taxes 8
支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9
现金流出小计 Sub-total of cash outflows 10
经营活动产生的现金流量净额 Net cash flows from operating activities 11
二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12
收回投资所收到的现金 Cash received from disposal of investments 13
取得投资收益所收到的现金 Cash received from returns on investments 14
处置固定资产、无形资产和其他长期资产所收回的现金净额NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets
15
收到的其他与投资活动有关的现金 Other cash received relating to investing
activities 16
现金流入小计 Sub-total of cash inflows 17
购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18
投资所支付的现金 Cash paid to acquire investments 19
支付的其他与投资活动有关的现金 Other cash payments relating to investing
activities 20
现金流出小计 Sub-total of cash outflows 21
投资活动产生的现金流量净额 Net cash flows from investing activities 22
三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23
吸收投资所收到的现金 Cash received from capital contribution 24
借款所收到的现金 Cash received from borrowings 25
收到的其他与筹资活动有关的现金 Other cash received relating to financing
activities 26
现金流入小计 Sub-total of cash inflows 27
偿还债务所支付的现金 Cash repayments of amounts borrowed 28
分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29
支付的其他与筹资活动有关的现金 Other cash payments relating to financing
activites 30
现金流出小计 Sub-total of cash outflows 31
筹资活动产生的现金流量净额 Net cash flows from financing activities 32
四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33
五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS
34
（续表）
现金流量表（非金融类）
CASH FLOW STATEMENT(Travel enterprise)
会外年通03表
编制单位：Name of enterprise: 单位：元
补充资料 35
1.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash
flows from oprating activities 36
净利润 Net profit 37
加：*少数股东权益 Add:Minority interest 38
减：未确认的投资损失 Less:Uncertained investment loss 39
加：计提的资产损失准备 Add:Provision for asset impairment 40
固定资产折旧 Depreciation of fixed assets 41
无形资产摊销 Amortisation of intangible assets 42
长期待摊费用摊销 Amortisation of long-term prepaid expenses 43
待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44
预提费用增加(减：减少) Increase in prepaid expenses(deduct:decrease) 45
处置固定资产、无形资产和其他长期资产的损失(减：收益) LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets'DeductGains
46
固定资产报废损失 Losses on disposal of fixed assets 47
财务费用 Financial expenses 48
投资损失(减：收益) Losses arising from investments(deduct:gains) 49
递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50
存货的减少(减：增加) Decrease in inventories(deduct:increase) 51
经营性应收项目的减少(减：增加) Decrease in operating receivables(deduct:increase) 52
经营性应付项目的增加(减：减少) Increare in operating payables(deduct:decrease)
53
其他 Others 54
经营活动产生的现金流量净额 Net cash flows from operating activities 55
2.不涉及现金收支的投资和筹资活动： Investing and financing activities that do not involve cash receipts and payment 56
债务转为资本 Conversion of debt into captical 57
一年内到期的可转换公司债券ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58 融资租入固定资产 Fixed assets acquired under finance leases 59
其他 Other 60
3.现金及现金等价物净增加情况：Net increase/(decrease) in cash and cash equivalents 63
现金的期末余额 Cash at end of year 64
减：现金的期初余额 Less: Cash at beginning of year 65
加：现金等价物的期末余额 Plus:Cash equivalents at end of year 66
减：现金等价物的期初余额 Less:Cash equivalents at beginning of year 67
现金及现金等价物净增加额 Net increase/(decrease) incash and cash equivalents
68
《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 investments 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 uncollectible 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 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods 1222 寄销制成品consigned finished goods
财务报表各项目中英文对照
财务报表各项目中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用
财务报表中英文对照
财务报表中英文对照 1.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 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 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
资产负债表中英文、中韩文对照
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 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 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables
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
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
大会计报表：资产负债表、损益表、现金流量表中英文对照
英文会计报表:F I N A N C I A L R E P O R T C O V E R 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 所属月份Reporting Period 报出日期Submit Date 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
沃尔玛-资产负债表(2013)中英文对照
ConsolidatedBalance Sheets AsofJanuary31, (Amountsin millions) 2013 2012 ASSETS资产 Current assets:流动资产： Cashandcashequivalents现金及现金等价物 Receivables, net I n v entories应收账款，净存货Prepaidexpensesand other预付账款及其他$ 7,781 6,768 43,803 1,588 $ 6,550 5,937 40,714 1,774 Totalcurrentassets流动资产总额Propertyand equipment:固定资产： Propertyand equipment固定资产 Lessaccumulated depreciation减：累计折旧 59,940 165,825 (51,896 ) 54,975 155,002 (45,399) Propertyandequipment,net固定资产净值Propertyundercapital leases: 融资租赁资产：Propertyundercapital leases Less资产减值准备 accumulatedamortization累计摊销113,929 5,899 (3,147) 109,603 5,936 (3,215) Propertyundercapitalleases,net融资租赁资产净值Goodwill商誉 Otherassets anddeferred charges其他资产和递延费用 2,752 20,497 5,987 2,721 20,651 5,456 Total assets资产总额$203,105$193,406 LIABILITIES AND EQUITY负债和所有者权益 Current liabilities:流动负债： Short-termbor r owings 短期借款 Accounts payable Accrued应付账款 liabilities Accruedincome tax es应付所得税/递延所得税负债 Long-termdebtduewithin one year一年内到期长期负债 Obligationsundercapital leasesduewithinone year一年内到期的租赁负债$ 6,805 38,080 18,808 2,211 5,587 327 $ 4,047 36,608 18,180 1,164 1,975 326 Totalcurrentliabilities流动负债总额 Long-term debt长期借款 Long-termobligationsundercapital leases 融资租赁长期负债Deferredincometaxesand other递延所得税Redeemablenoncontrolling interest可赎回非控制性权益Commitmentsand contingencies承付款项与或有负债 Equit y:股票： Common stock普通股 Capitalinexcessofpar value股本溢价 Retained earnings留存收益 Accumulatedothercomprehensiveincome(loss)累积其它综合（亏损）收益71,818 38,394 3,023 7,613 519 332 3,620 72,978 (587) 62,300 44,070 3,009 7,862 404 342 3,692 68,691 (1,410) TotalWalmart shareholders’equit y沃尔玛总股东权益Nonredeemablenoncontrolling interest非控制性权益76,343 5,395 71,315 4,446 Total equit y总权益81,73875,761 Totalliabilitiesand equity负债和权益总额$203,105$193,406 Seeaccompanying no tes.
资产负债表中英文表
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 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/e615369292.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/e615369292.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
资产负债表的中英文对照
1资产 assets 11~ 12 流淌资产 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 investments 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 uncollectible accounts- notes receivable 114 应收帐款 accounts receivable
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
中英文财务报表对照
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 balance 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 investm ent 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 investm ent 长期投资合计 Total for long-term investment 减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：累计折旧 Less: Accumulated Depreciation 固定资产净值 Net bal 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBV of fixed assets