三大會(huì)計(jì)報(bào)表資產(chǎn)負(fù)債表損益表現(xiàn)金流量表中英文對(duì)照

1、英文會(huì)計(jì)報(bào)表:FINANCIALREPORTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)Period Ended所屬月份Reporting Period報(bào)出日期Submit Date記賬本位幣幣種Local Reporting Currency審核人Verifier填表人Preparer所屬月份Reporting Period報(bào)出日期Submit Date資產(chǎn)負(fù)債表Balance Sheet資產(chǎn) ?Assets流動(dòng)資產(chǎn) ?Current Assets貨幣資金 ?Bank and Cash短期投資 ?Current Investment一年內(nèi)到期委托貸款Entrusted loan receivable

2、due within one year減：一年內(nèi)到期 委托貸款減值準(zhǔn)備 ?Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價(jià)準(zhǔn)備 ?Less: Impairment for current investment 短期投資凈額 ?Net bal of current investment應(yīng)收票據(jù) ?Notes receivable應(yīng)收股利 ?Dividend receivable應(yīng)收利息Interest receivable應(yīng)收賬款 ?Account receivable減：應(yīng)收賬款 壞賬準(zhǔn)備 ?

3、Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 ?Net bal of Account receivable其他應(yīng)收款 ?Other receivable減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 ?Prepayment應(yīng)收補(bǔ)貼款 ?Subsidy receivable存貨 ?Inventory減：存貨跌價(jià)準(zhǔn)備 ?Less: Provision for Inventory存貨凈額N

4、et bal of Inventory已完工尚未結(jié)算款A(yù)mount due from customer for contract work待攤費(fèi)用 ?Deferred Expense一年內(nèi)到期的 長(zhǎng)期債權(quán)投資 ?Long-term debt investment due within one year一年內(nèi)到期的應(yīng)收融資租賃款Finance lease receivables due within one year其他流動(dòng)資產(chǎn) ?Other current assets流動(dòng)資產(chǎn)合計(jì) ?Total current assets長(zhǎng)期投資Long-term investment長(zhǎng)期股權(quán)投資 ?Lon

5、g-term equity investment委托貸款Entrusted loan receivable長(zhǎng)期債權(quán)投資Long-term debt investment長(zhǎng)期投資合計(jì)Total for long-term investment減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備 ?Less: Impairment for long-term equity investment 減：長(zhǎng)期債權(quán)投資 減值準(zhǔn)備 ?Less: Impairment for long-term debt investment 減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivabl

6、e 長(zhǎng)期投資凈額 Net bal of long-term investment其中： 合并價(jià)差 ?Include: Goodwill (Negative goodwill)固定資產(chǎn) ?Fixed assetsOther assets & Intangible assets固定資產(chǎn)原值 ?Cost無形資產(chǎn) Intangible assets減：累計(jì)折舊 Less: Accumulated Depreciation減：無形資產(chǎn)減值準(zhǔn)備 ?固定資產(chǎn)凈值 ?Net balLess: Impairment for intangible assets減：固定資產(chǎn)減值準(zhǔn)備 ?Less: Impai

7、rment for無形資產(chǎn)凈額 Net bal of intangible assetsfixed assets長(zhǎng)期待攤費(fèi)用 ?Long-term deferred expense固定資產(chǎn)凈額 ?NBV of fixed assets工程物資 ?Material holds for construction of fixed assets在建工程 ?Construction in progress 減：在建工程減值準(zhǔn)備 ?Less: Impairment for construction in progress在建工程凈額 Net bal of construction in progress

8、 固定資產(chǎn)清理 ?Fixed assets to be disposed of固定資產(chǎn)合計(jì) ?Total fixed assets無形資產(chǎn) 及其他資產(chǎn) ?負(fù)債及所有者（或股東）權(quán)益 Liability & Equity 流動(dòng)負(fù)債 Current liability短期借款 ?Short-term loans應(yīng)付票據(jù) ?Notes payable應(yīng)付賬款 ?Accounts payable已結(jié)算尚未完工款預(yù)收賬款 ?Advance from customers應(yīng)付工資 ?Payroll payable應(yīng)付福利費(fèi) ?Welfare payable應(yīng)付股利 ?Dividend payable

9、應(yīng)交稅金 ?Taxes payable其他應(yīng)交款 ?Other fees payable其他應(yīng)付款 ?Other payable預(yù)提費(fèi)用 ?Accrued Expense預(yù)計(jì)負(fù)債 ?Provision遞延收益 ?Deferred Revenue一年內(nèi)到期的長(zhǎng)期負(fù)債Long-term liability due within one year 其他流動(dòng)負(fù)債 ?Other current liability流動(dòng)負(fù)債合計(jì) ?Total current liability長(zhǎng)期負(fù)債Long-term liability融資租賃 未擔(dān)保余值Finance leaseUnguaranteed residua

10、l values融資租賃 應(yīng)收融資租賃款Finance lease?Receivables其他長(zhǎng)期資產(chǎn)Other non-current assets無形及其他 長(zhǎng)期資產(chǎn) 合計(jì)Total other assets & intangible assets遞延稅項(xiàng) ?Deferred Tax遞延稅款借項(xiàng) ?Deferred Tax assets資產(chǎn)總計(jì)Total assets長(zhǎng)期借款 ?Long-term loans應(yīng)付債券 ?Bonds payable長(zhǎng)期應(yīng)付款 ?Long-term payable專項(xiàng)應(yīng)付款 ?Grants & Subsidies received 其他長(zhǎng)期負(fù)債

11、 ?Other long-term liability 長(zhǎng)期負(fù)債合計(jì) Total long-term liability 遞延稅項(xiàng) Deferred Tax遞延稅款貸項(xiàng) ?Deferred Tax liabilities負(fù)債合計(jì)Total liability少數(shù)股東權(quán)益 ?Minority interests所有者權(quán)益（或股東權(quán)益） Owners Equity 實(shí)收資本（或股本） Paid in capital減；已歸還投資 Less: Capital redemption 實(shí)收資本 （或股本） 凈額 Net bal of Paid in capital資本公積Capital Reserves

12、盈余公積 ?Surplus Reserves其中： 法定公益金 ?Include: Statutory reserves 未確認(rèn)投資損失 ?Unrealised investment losses 未分配利潤(rùn) Retained profits after appropriation其中：本年利潤(rùn) ?Include: Profits for the year 外幣報(bào)表折算差額 ?Translation reserve所有者（或股東）權(quán)益合計(jì)Total EquityTotal Liability & Equity負(fù)債及所有者（或股東）權(quán)益合計(jì)損益表Income statement and

13、profit appropriation一、主營(yíng)業(yè)務(wù)收入 ?Revenue減：主營(yíng)業(yè)務(wù)成本 ?Less: Cost of Sales主營(yíng)業(yè)務(wù)稅金及附加?Sales Tax二、主營(yíng)業(yè)務(wù)利潤(rùn) （虧損以 “填”列）Gross Profit ( - means loss)加：其他業(yè)務(wù)收入 ?Add: Other operating income減：其他業(yè)務(wù)支出Less: Other operating expense減：營(yíng)業(yè)費(fèi)用 ?Selling & Distribution expense管理費(fèi)用 ?G&A expense財(cái)務(wù)費(fèi)用 ?Finance expense三、營(yíng)業(yè)利潤(rùn) （虧損

14、以 “填”列）Profit from operation ( - means loss)加：投資收益（虧損以“填”列）Add: Investment income補(bǔ)貼收入 ?Subsidy Income營(yíng)業(yè)外收入 ?Non-operating income減：營(yíng)業(yè)外支出 ?Less: Non-operating expense四、利潤(rùn)總額 （虧損總額以 “填”列）Profit before Tax減：所得稅 ?Less: Income tax少數(shù)股東損益 ?Minority interest加：未確認(rèn)投資損失Add: Unrealised investment losses五、凈利潤(rùn) （凈虧損

15、 以 “填”列）Net profit ( - means loss)加：年初未分配利潤(rùn)Add: Retained profits其他轉(zhuǎn)入Other transfer-in六、可供分配的利潤(rùn)Profit available for distribution( - means loss)減：提取 法定盈余公積 ?Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund提取職工獎(jiǎng)勵(lì)及福利基金Appropriation of staff incentive and

16、welfare fund提取儲(chǔ)備基金Appropriation of reserve fund提取企業(yè)發(fā)展基金 ?Appropriation of enterprise expansion fund利潤(rùn)歸還投資 ?Capital redemption七、可供投資者分配的利潤(rùn)Profit available for owners' distribution減：應(yīng)付優(yōu)先股股利 ?Less: Appropriation of preference share's dividend 提取任意盈余公積 ?Appropriation of discretionary surplus res

17、erve 應(yīng)付普通股股利 ?Appropriation of ordinary share's dividend轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital 八、未分配利潤(rùn) Retained profit after appropriation 補(bǔ)充資料： Supplementary Information:1 出售、處置部門或被投資單位收益Gains on disposal of operating divisions or investments2 自然災(zāi)害發(fā)生損失Los

18、ses from natural disaster3 ?會(huì)計(jì)政策變更 增加（或減少） 利潤(rùn)總額 ?Increase (decrease) in profit due to changes in accounting policies4 ?會(huì)計(jì)估計(jì)變更 增加（或減少）利潤(rùn)總額Increase (decrease) in profit due to changes inaccounting estimates5 ?債務(wù)重組損失 ?Losses from debt restructuring流量表編輯Cash Flow Statement一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：Cash Flow from Op

19、erating Activities:銷售商品、提供勞務(wù)收到的現(xiàn)金 Cash received from sales of goods or rendering services 收到的稅費(fèi)返還 Refunds of taxes收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other operating activities 現(xiàn)金流入小計(jì) Sub-total of cash inflows購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金Cash paid for goods or receiving services支付給職工以及為職工支付的現(xiàn)金 Cash paid to a

20、nd on behalf of employees 支付的各項(xiàng)稅費(fèi) Tax payments支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 Cash paid relating to other operating activities 現(xiàn)金流出小計(jì) Sub-total of cash outflows經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ ?Net Cash Flow from Operating Activities二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量：Cash Flow from Investing Activities:收回投資所收到的現(xiàn)金Cash received from disposal of investments

21、處置子公司和其他經(jīng)營(yíng)單位收到的現(xiàn)金 Cash received from disposal of subsidiary or other operating business units取得投資收益所收到的現(xiàn)金Cash received from investments income處置固定資產(chǎn) 、無形資產(chǎn) 和其他 長(zhǎng)期資產(chǎn) 而收到的現(xiàn)金凈額Net cash received from disposal offixed assets, intangible assets and other long-term assets購(gòu)買子公司所收到的現(xiàn)金Cash received by acquisit

22、ion of subsidiary收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other investing activities 現(xiàn)金流入小計(jì) Sub-total of cash inflows購(gòu)建固定資產(chǎn) 、無形資產(chǎn) 和其他 長(zhǎng)期資產(chǎn) 所支付的現(xiàn)金Cash paid to acquire fixed assets, intangibleassets and other long-term assets投資所支付的現(xiàn)金Cash paid to acquire investments支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash payments relati

23、ng to other investing activities 現(xiàn)金流出小計(jì) Sub-total of cash outflows投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net Cash Flow from Investing Activities三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：Cash Flow from Financing Activities:吸收投資所收到的現(xiàn)金Cash received by investors借款所收到的現(xiàn)金Cash received from borrowings其中：從金融機(jī)構(gòu)借款所收到的現(xiàn)金Include: Cash received from financial insti

24、tution borrowings收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other financing activities 現(xiàn)金流入小計(jì) Sub-total of cash inflows償還債務(wù)所支付的現(xiàn)金Repayments of borrowings其中：償還金融機(jī)構(gòu)債務(wù)所支付的現(xiàn)金Include: Repayments of financial institution borrowings分配股利、利潤(rùn)和償付利息所支付的現(xiàn)金Dividends paid, profit distributed or interest paid支付的其他與籌

25、資活動(dòng)有關(guān)的現(xiàn)金Cash payments relating to other financing activities現(xiàn)金流出小計(jì)Sub-total of cash outflows籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net Cash Flow from Financing Activities四、匯率變動(dòng)對(duì)現(xiàn)金的影響額Effect of Foreign Currency Translation五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 Net Increase (Decrease) in Cash and Cash Equivalents 現(xiàn)金流量附表： Supplementary Information:1.將

26、凈利潤(rùn) 調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量：Reconciliation of Net Profit to Cash Flow from OperatingActivities:凈利潤(rùn)Net Profit加：少數(shù)股東損益Add: Minority interest加：計(jì)提的 資產(chǎn)減值準(zhǔn)備 ?Impairment losses on assets固定資產(chǎn)折舊 ?Depreciation of fixed assets無形資產(chǎn)攤銷 ?Amortisation of intangible assets長(zhǎng)期待攤費(fèi)用攤銷Amortisation of long-term deferred expenses待攤費(fèi)用

27、 減少（減：增加） Decrease (increase) in deferred expenses 預(yù)提費(fèi)用 增加（減：減少） Increase (decrease) in accrued expenses處置固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn) 的損失（減、收益）Losses (gains) on disposal of fixedassets, intangible assets and other long-term assets固定資產(chǎn)報(bào)廢損失Losses on write-off of fixed assets財(cái)務(wù)費(fèi)用Finance expense (income)投資損失（減、收益）Losses (gains) arising from investments遞延稅款 貸