Ambkmk財(cái)務(wù)報(bào)表中英文

1、生活需要游戲，但不能游戲人生；生活需要歌舞，但不需醉生夢死；生活需要藝術(shù)，但不能投機(jī)取巧；生活需要勇氣，但不能魯莽蠻干；生活需要重復(fù)，但不能重蹈覆轍。 -無名新會(huì)計(jì)準(zhǔn)則下的英文版的會(huì)計(jì)報(bào)表一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面   FINANCIAL REPORT COVER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  

2、0; Verifier填表人    Preparer二、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    Cash and Cash Equivalents    短期投資    Short-term Investment    一年內(nèi)到期委托貸款    Entrusted Loan Receivable Due within One Ye

3、ar    減：一年內(nèi)到期委托貸款減值準(zhǔn)備   Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year    減：短期投資跌價(jià)準(zhǔn)備    Deduct: Falling Price Reserve for Short-term Investment短期投資凈額    Net Value of Short-term Investment    應(yīng)收票據(jù)   

4、 Notes Receivable    應(yīng)收股利    Dividends Receivable    應(yīng)收利息    Interest Receivable    應(yīng)收賬款    Accounts Receivable    減：應(yīng)收賬款壞賬準(zhǔn)備    Deduct: Bad Debt Reserve for Accounts Receivable    應(yīng)收賬款凈額    Net Value

5、 of Accounts Receivable    其他應(yīng)收款    Other Receivable    減：其他應(yīng)收款壞賬準(zhǔn)備    Deduct: Bad Debt Reserve for Other Receivable    其他應(yīng)收款凈額    Net Value of Other Receivable    預(yù)付賬款    Prepayment    應(yīng)收補(bǔ)貼款   

6、Subsidy Receivable    存貨    Inventory    減：存貨跌價(jià)準(zhǔn)備    Deduct: Inventory Falling Price Reserve    存貨凈額    Net Value of Inventory    已完工尚未結(jié)算款    Amount Due from Customer for Contract Work    待攤費(fèi)用   

7、 Deferred Expense    一年內(nèi)到期的長期債權(quán)投資    Long-term Investment on Bonds Due within One Year    一年內(nèi)到期的應(yīng)收融資租賃款    Financial Lease Receivable 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長期投資  &#

8、160; Long-term Investment    長期股權(quán)投資    Long-term Investment on Stocks    委托貸款    Entrusted Loan     長期債權(quán)投資    Long-term Investment on Bonds  長期投資合計(jì)    Total Long-term Investment  減：長期股權(quán)投資減值準(zhǔn)備    Deduct: De

9、preciation Reserve for Long-term Investment on Stocks  減：長期債權(quán)投資減值準(zhǔn)備    Deduct: Depreciation Reserve for Long-term Investment on Bonds  減：委托貸款減值準(zhǔn)備    Deduct: Depreciation Reserve for Entrusted Loan   長期投資凈額    Net Value of Long-term Investme

10、nt  其中：合并價(jià)差    Include: Cost-Book Value Differentials固定資產(chǎn)    Fixed Assets    固定資產(chǎn)原值   Original Value of Fixed Asset    減：累計(jì)折舊    Deduct: Accumulated Depreciation    固定資產(chǎn)凈值    Net Value of Fixed Assets 

11、60; 減：固定資產(chǎn)減值準(zhǔn)備    Deduct: Depreciation Reserve for Fixed Assets    固定資產(chǎn)凈額    Net Value of Fixed Assets    工程物資    Project Goods and Material在建工程    Construction in Progress減：在建工程減值準(zhǔn)備    Deduct: Depreciation Reserve for Constructio

12、n in Progress在建工程凈額    Net Value of Construction in Progress    固定資產(chǎn)清理    Disposal of Fixed Assets  固定資產(chǎn)合計(jì)    Total Fixed Assets無形資產(chǎn)及其他資產(chǎn)   Intangible Assets & Other Assets    無形資產(chǎn)    Intangible Assets    減

13、：無形資產(chǎn)減值準(zhǔn)備    Deduct: Depreciation Reserve for Intangible Assets    無形資產(chǎn)凈額    Net Value of Intangible Assets    長期待攤費(fèi)用    Long-term Deferred Expense    融資租賃未擔(dān)保余值    Financial Lease Unguaranteed Residual Values    融資租賃應(yīng)收融資

14、租賃款    Financial Lease Financial Lease Receivable    其他長期資產(chǎn)    Other Long-term Assets  無形及其他長期資產(chǎn)合計(jì)    Total of Intangible Assets & Other Assets遞延稅項(xiàng)    Deferred Tax    遞延稅款借項(xiàng)    Deferred Tax Debits資產(chǎn)總計(jì)    To

15、tal Assets負(fù)債及所有者（或股東）權(quán)益    Liability & Owners (Shareholders) 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Unearned Receivable&

16、#160;   預(yù)收賬款    Deposit Received    應(yīng)付工資    Payroll Payable    應(yīng)付福利費(fèi)    Welfare Payable    應(yīng)付股利    Dividend Payable    應(yīng)交稅金    Taxes Payable    其他應(yīng)交款    Other Fees Payable   

17、其他應(yīng)付款    Other Payable    預(yù)提費(fèi)用    Accrued Expense    預(yù)計(jì)負(fù)債   Accrued Liabilities遞延收益  Deferred Revenue    一年內(nèi)到期的長期負(fù)債    Long-term Liability Due within One Year    其他流動(dòng)負(fù)債    Other Current Liability 

18、0;流動(dòng)負(fù)債合計(jì)    Total Current Liability長期負(fù)債    Long-term Liability    長期借款    Long-term Loans    應(yīng)付債券    Bonds Payable    長期應(yīng)付款    Long-term Payable    專項(xiàng)應(yīng)付款    Special Payable其他長期負(fù)債    Other Lo

19、ng-term Liability  長期負(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 Equity所有者權(quán)益（或股東權(quán)益）    Owners (Shareholders) Equity   實(shí)收資

20、本（或股本）    Paid-in Capital  減；已歸還投資    Deduct: Investment Returned  實(shí)收資本（或股本）凈額    Net Value of Paid-in Capital  資本公積    Capital Reserves  盈余公積    Surplus Reserves    其中：法定公益金    Include: Leg

21、al Public Welfare Fund  未確認(rèn)投資損失    Unrealized Investment Losses  未分配利潤    Undistributed Profits    其中：本年利潤    Include: Current Year Profit  外幣報(bào)表折算差額   Converted Difference in Foreign Currency Statements所有者（或股東）權(quán)益合計(jì) 

22、   Total Owners (Shareholders) Equity負(fù)債及所有者（或股東）權(quán)益合計(jì)    Total Liability & Owners (Shareholders) Equity三、利潤及利潤分配表    Profit and Statement of Profit Distribution     主營業(yè)務(wù)收入    Prime Operating Revenue        減：主營業(yè)務(wù)成本

23、60;   Deduct: Cost of Prime Operating             主營業(yè)務(wù)稅金及附加   Tax and Associated Charge for Prime Operating     主營業(yè)務(wù)利潤（虧損以“”填列）   Prime Operating Profit ( means loss)        加：其他業(yè)務(wù)收入  &

24、#160; Add: Other Operating Revenue        減：其他業(yè)務(wù)支出    Deduct: Other Operating Expense        減：營業(yè)費(fèi)用    Operating Expenses            管理費(fèi)用    Administrative Expenses 

25、           財(cái)務(wù)費(fèi)用    Finance Charge    營業(yè)利潤（虧損以“”填列）    Operating Profit ( - means loss)        加：投資收益（虧損以“”填列）    Add: Investment Income            補(bǔ)貼收

26、入   Subsidize Revenue            營業(yè)外收入    Non-Operating Income        減：營業(yè)外支出    Deduct: Non-Operating Expense    利潤總額（虧損總額以“”填列）    Total Profit ( - means loss)   &

27、#160;    減：所得稅    Deduct: Income Tax            少數(shù)股東損益    Minority Gain and Loss        加：未確認(rèn)投資損失    Add:  Unrealized Investment Losses    凈利潤（凈虧損以“”填列）Net Prof

28、it ( - means loss)        加：年初未分配利潤    Add: Undistributed Profits at the Beginning of the Year            其他轉(zhuǎn)入    Other Transfer-in    可供分配的利潤    Profit Available for Distribution (- me

29、ans loss)        減：提取法定盈余公積    Deduct: Withdrawal Legal Surplus            提取法定公益金    Withdrawal Legal Public Welfare Fund            提取職工獎(jiǎng)勵(lì)及福利基金    Withdrawal

30、Stuff and Workers Bonus and Welfare Fund            提取儲(chǔ)備基金    Withdrawal Reserve Fund            提取企業(yè)發(fā)展基金    Withdrawal Reserve for Business Expansion           

31、0;利潤歸還投資    Profit Capitalized on Return of Investment    可供投資者分配的利潤    Profit Available for Owners Distribution        減：應(yīng)付優(yōu)先股股利    Deduct: Preferred Stock Dividends Payable            

32、;提取任意盈余公積    Withdrawal Other Common Accumulation Fund            應(yīng)付普通股股利    Common Stock Dividends Payable            轉(zhuǎn)作資本（或股本）的普通股股利  Common Stock Dividends Change to Assets (or Stock)未分配利潤

33、0;   Undistributed Profit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    Losses from Natural Disaster3 會(huì)計(jì)政策變更增加（或減少）利潤總額    Increase (Decrease) in Profit Due to Changes of Accoun

34、ting Policies4 會(huì)計(jì)估計(jì)變更增加（或減少）利潤總額    Increase (Decrease) in Profit Due to Changes of Accounting Estimates5 債務(wù)重組損失    Losses from Debt Restructuring現(xiàn)金流量表    Cash Flow Statement一、經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Operating Activities:    銷售商品、提供勞務(wù)收到的現(xiàn)金Cash Re

35、ceived from Sales of Goods or Rendering Services    收到的稅費(fèi)返還    Refunds of Taxes and Levies     收到的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金 Other Cash Received Relating to Operating Activities    現(xiàn)金流入小計(jì)    Sub-Total of Cash Inflows   

36、 購買商品、接受勞務(wù)支付的現(xiàn)金    Cash Paid for Commodities and Services    支付給職工以及為職工支付的現(xiàn)金    Cash Paid to and on Behalf of Employees    支付的各項(xiàng)稅費(fèi)    Payments of All Types of Taxes    支付的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金   Other Cas

37、h Paid Relating to Operating Activities    現(xiàn)金流出小計(jì)    Sub-Total of Cash Outflows    經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額    Net Cash Flows from Operating Activities二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量：    Cash Flow from Investment Activities:    收回投資所收到的現(xiàn)金  

38、0; Cash Received from Disposal of Investments    處置子公司和其他經(jīng)營單位收到的現(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 Returns on Investments    處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)而收到的現(xiàn)金凈額   

39、Net Cash Received from Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets    購買子公司所收到的現(xiàn)金    Cash Received by Acquisition of Subsidiary    收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Other  Cash Received Relating to Investment Activities    現(xiàn)金流入小計(jì)&#

40、160;   Sub-Total of Cash Inflows    購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金    Cash Paid to Acquire Fixed Assets, Intangible Assets 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 Other Cash Payments Rela

41、ting to Investment 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)金流量凈額    Net Cash Flow from Investment 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 Rec

42、eived 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 Institution 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   &#

43、160;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    Cash Repayments of Amount Borrowed    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、利潤和償付利息所支付的現(xiàn)金    Dividends Paid, Profit Distribute

44、d or Interest Paid    支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金   Other Cash Payments Relating to 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)金流量凈額    Net Cash Flow from Financing Activities四、匯率變動(dòng)對現(xiàn)金的影響額    E

45、ffect of Foreign Exchange Rate Changes on Cash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.將凈利潤調(diào)節(jié)為經(jīng)營活動(dòng)的現(xiàn)金流量：    Reconciliation of Net Profit to Cash Flow from Operating Activities:    凈利潤  &#

46、160; 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  Add:   Provision of Asset Impairment         固定資產(chǎn)折舊    Depreciation of Fixed Assets        無形資產(chǎn)攤銷    Amortizat

47、ion of Intangible Assets        長期待攤費(fèi)用攤銷    Amortization of Long-term Deferred Expenses        待攤費(fèi)用減少（減：增加）    Decrease in Deferred Expenses (deduct: increase)        預(yù)提費(fèi)用增加（減：減少）  

48、0; Increase in Accrued Expenses (deduct: decrease)        處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失（減、收益）    Losses on Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets (Deduct: Gains)        固定資產(chǎn)報(bào)廢損失    Losses on Disposal of Fixed Assets        財(cái)務(wù)費(fèi)用    Financial Expen