完整中英文對照資產(chǎn)負(fù)債表_損益表__現(xiàn)金流量表mark

1、完整英文版資產(chǎn)負(fù)債表、利潤表及現(xiàn)金流量表Balance Sheet 資產(chǎn)負(fù)債表 ITEM項 目   Cash 貨幣資金 Short term investments 短期投資Notes receivable 應(yīng)收票據(jù) Dividend receivable 應(yīng)收股利 Interest receivable 應(yīng)收利息 Accounts receivable 應(yīng)收帳款 Other receivables 其他應(yīng)收款A(yù)ccounts prepaid 預(yù)付帳款Future guarantee 期貨保證金Allowance recei

2、vable 應(yīng)收補(bǔ)貼款Export drawback receivable 應(yīng)收出口退稅Inventories 存貨 Including: Raw materials 其中：原材料Finished goods 產(chǎn)成品(庫存商品) Prepaid and deferred expenses 待攤費用 Unsettled G/L on current assets 待處理流動資產(chǎn)凈損失 Long-term debenture investment falling due in a year 一年內(nèi)到期的長期債權(quán)投資Other current assets 其他流動資產(chǎn)

3、 Total current assets 流動資產(chǎn)合計 Long-term investment： 長期投資： Including long term equity investment 其中:長期股權(quán)投資Long term securities investment 長期債權(quán)投資Incorporating price difference *合并價差Total long-term investment 長期投資合計 Fixed assets-cost 固定資產(chǎn)原價Less: Accumulated Depreciation 減：累計折舊Fixed assets

4、-net value 固定資產(chǎn)凈值Less: Impairment of fixed assets 減：固定資產(chǎn)減值準(zhǔn)備 Net value of fixed assets 固定資產(chǎn)凈額 Disposal of fixed assets 固定資產(chǎn)清理 Project material 工程物資 Construction in Progress 在建工程 Unsettled G/L on fixed assets 待處理固定資產(chǎn)凈損失 Total tangible assets 固定資產(chǎn)合計Intangible assets 無形資產(chǎn)&

5、#160;Including and use rights 其中:土地使用權(quán) Deferred assets 遞延資產(chǎn)（長期待攤費用）Including: Fixed assets repair 其中:固定資產(chǎn)修理 Improvement expenditure of fixed assets 固定資產(chǎn)改良支出Other long term assets 其他長期資產(chǎn)Among it: Specially approved reserving materials 其中:特準(zhǔn)儲備物資    Total intangible assets

6、 and other assets 無形及其他資產(chǎn)合計 Deferred assets debits 遞延稅款借項Total Assets 資 產(chǎn) 總 計  Balance Sheet 資產(chǎn)負(fù)債表(續(xù)表) ITEM 項 目   Short-term loans 短期借款 Notes payable 應(yīng)付票款 Accounts payab1e 應(yīng)付帳款 Advances from customers 預(yù)收帳款 Accrued wages 應(yīng)付工資 Welfare payable 應(yīng)付福利費Prof

7、its payable 應(yīng)付利潤(股利)   Taxes payable 應(yīng)交稅金 Other payable to government 其他應(yīng)交款Other creditors 其他應(yīng)付款Provision for expenses 預(yù)提費用 Accrued liabilities 預(yù)計負(fù)債 Long term liabilities due within one year 一年內(nèi)到期的長期負(fù)債 Other current liabilities 其他流動負(fù)債 Total current liabilities 流動負(fù)債

8、合計Long-term loans payable 長期借款 Bonds payable 應(yīng)付債券 long-term accounts payable 長期應(yīng)付款Special accounts payable 專項應(yīng)付款Other long-term liabilities 其他長期負(fù)債 Including: Special reserve fund 其中:特準(zhǔn)儲備資金Total long term liabilities 長期負(fù)債合計 Deferred taxation credit 遞延稅款貸項 Total liabilities 負(fù)

9、債 合 計 Minority interests * 少數(shù)股東權(quán)益 Subscribed Capital 實收資本(股本)  National capital 國家資本 Collective capital 集體資本 Legal persons/ entity capital 法人資本 Including: State-owned legal persons capital 其中:國有法人資本 Collective legal persons capital 集體法人資本 Personal capital 個人資本

10、 Foreign businessmens capital 外商資本 Capital surplus 資本公積 surplus reserve 盈余公積 Including: statutory surplus reserve 其中:法定盈余公積 public welfare fund 公益金   Supplermentary current capital 補(bǔ)充流動資本 Unaffirmed investment loss * 未確認(rèn)的投資損失（以“-”號填列）   Ret

11、ained earnings 未分配利潤 Converted difference in Foreign Currency Statements 外幣報表折算差額Total shareholders equity 所有者權(quán)益合計          Total Liabilities & Equity 負(fù)債及所有者權(quán)益總計  INCOME STATEMENT 利潤表 ITEMS 項 目Sales of products 產(chǎn)品銷售收入Including：Export sales 其中：出口產(chǎn)

12、品銷售收入Less：Sales discount and allowances 減：銷售折扣與折讓Net sales of products 產(chǎn)品銷售凈額Less：Sales tax 減：產(chǎn)品銷售稅金Cost of sales 產(chǎn)品銷售成本Including：Cost of export sales 其中：出口產(chǎn)品銷售成本Gross profit on sales 產(chǎn)品銷售毛利Less：Selling expenses 減：銷售費用General and administrative expenses 管理費用Financial expenses 財務(wù)費用Including：Interest

13、expenses (minus interest income) 其中：利息支出(減利息收入) Exchange losses(minus exchange gains) 匯兌損失(減匯兌收益) Profit on sales 產(chǎn)品銷售利潤Add：profit from other operations 加：其他業(yè)務(wù)利潤Operating profit 營業(yè)利潤Add：Income on investment 加：投資收益Add：Non-operating income 加：營業(yè)外收入Less：Non-operating expenses 減：營業(yè)外支出Add：adjustment of lo

14、ss and gain for previous years 加：以前年度損益調(diào)整Total profit 利潤總額Less：Income tax 減：所得稅Net profit 凈利潤 Cash Flows Statement 現(xiàn)金流量表Prepared by:Period: Unit: 擬制人：時間：單位：Items 項目1.Cash Flows from Operating Activities: cash流量從經(jīng)營活動：    01)Cash received from sales of goods or rendering of services 所收到的現(xiàn)金從銷

15、售貨物或提供勞務(wù)    02)Rental received 收到的租金Value added tax on sales received and refunds of value增值稅銷售額收到退款的價值 03)added tax paid 增值稅繳納04)Refund of other taxes and levy other than value added tax 退回的其他稅收和征費以外的增值稅07)Other cash received relating to operating activities其他現(xiàn)金收到有關(guān)經(jīng)營活動08)Sub-total o

16、f cash inflows 分，總現(xiàn)金流入量09)Cash paid for goods and services 用現(xiàn)金支付的商品和服務(wù)10)Cash paid for operating leases 用現(xiàn)金支付經(jīng)營租賃11)Cash paid to and on behalf of employees 用現(xiàn)金支付，并代表員工12)Value added tax on purchases paid 增值稅購貨支付13)Income tax paid 所得稅的繳納14)Taxes paid other than value added tax and income tax 支付的稅款以外的

17、增值稅和所得稅17)Other cash paid relating to operating activities其他現(xiàn)金支付有關(guān)的經(jīng)營活動18)Sub-total of cash outflows 分，總的現(xiàn)金流出19)Net cash flows from operating activities 凈經(jīng)營活動的現(xiàn)金流量2.Cash Flows from Investing Activities: 所收到的現(xiàn)金收回投資20)Cash received from return of investments 所收到的現(xiàn)金從分配股利，利潤21)Cash received from distrib

18、ution of dividends or profits 所收到的現(xiàn)金從國債利息收入22)Cash received from bond interest income 現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn)Net cash received from disposal of fixed assets, intangible cash流向與投資活動23)assets and other long-term assets 資產(chǎn)和其他長期資產(chǎn)26)Other cash received relating to investing activities 其他收到的現(xiàn)金與投資活動27)Sub-tota

19、l of cash inflows 小計的現(xiàn)金流入量Cash paid to acquire fixed assets, intangible assets 用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn) 28)and other long-term assets 和其他長期資產(chǎn)29)Cash paid to acquire equity investments 用現(xiàn)金支付，以獲取股權(quán)投資30)Cash paid to acquire debt investments 用現(xiàn)金支付收購債權(quán)投資33)Other cash paid relating to investing activities 其他現(xiàn)金支付的

20、有關(guān)投資活動34)Sub-total of cash outflows 分，總的現(xiàn)金流出 35)Net cash flows from investing activities 投資活動產(chǎn)生的凈現(xiàn)金流量， 3.Cash Flows from Financing Activities: cash流量籌資活動：36)Proceeds from issuing shares 從發(fā)行股票的收益， 37)Proceeds from issuing bonds 由發(fā)行債券的收益， 38)Proceeds from borrowings 由借款的收益， 41)Other proceeds relating

21、to financing activities 其他收益有關(guān)的融資活動42)Sub-total of cash inflows 小計的現(xiàn)金流入量43)Cash repayments of amounts borrowed 的現(xiàn)金償還債務(wù)所支付的44)Cash payments of expenses on any financing activities 對任何融資活動現(xiàn)金支付的費用， 45)Cash payments for distribution of dividends or profits 分配股利或利潤支付現(xiàn)金， 46)Cash payments of interest expen

22、ses 以現(xiàn)金支付的利息費用47)Cash payments for finance leases 融資租賃以現(xiàn)金支付， 48)Cash payments for reduction of registered capital 減少注冊資本以現(xiàn)金支付， 51)Other cash payments relating to financing activities其他現(xiàn)金收支有關(guān)的融資活動52)Sub-total of cash outflows 分，總的現(xiàn)金流出53)Net cash flows from financing activities 從融資活動的凈現(xiàn)金流量4.Effect of

23、Foreign Exchange Rate Changes on Cash effect的外匯匯率變動對現(xiàn)金5.Net Increase in Cash and Cash Equivalents net增加現(xiàn)金和現(xiàn)金等價物 Supplemental Information 補(bǔ)充資料1. Investing and Financing Activities that do not Involve in Cash Receipts and Payments 不參與現(xiàn)金收款和付款的投資活動和籌資活動56)Repayment of debts by the transfer of fixed asse

24、ts償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn)57)Repayment of debts by the transfer of investments 償還債務(wù)的轉(zhuǎn)移投資58)Investments in the form of fixed assets 投資在形成固定資產(chǎn)59)Repayments of debts by the transfer of inventories 償還債務(wù)的轉(zhuǎn)移庫存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 調(diào)整的凈利潤現(xiàn)金流量從經(jīng)營活動62)Net profit 凈利潤63)Add

25、 provision for bad debt or bad debt written off 補(bǔ)充規(guī)定的壞帳或不良債務(wù)注銷64)Depreciation of fixed assets 固定資產(chǎn)折舊65)Amortization of intangible assets 無形資產(chǎn)攤銷Losses on disposal of fixed assets, intangible assets 損失處置固定資產(chǎn)，無形資產(chǎn)66)and other long-term assets (or deduct: gains) 和其他長期資產(chǎn)（或減：收益）67)Losses on scrapping of fixed assets 損失