財(cái)務(wù)報(bào)表英文對(duì)照

1、精選優(yōu)質(zhì)文檔-傾情為你奉上英文會(huì)計(jì)報(bào)表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 Verifier填表人 Preparer負(fù)債表Balance Sheet Assets Current Assets Bank and Cash Current Investment一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year減：一年內(nèi)到期 Less: I

2、mpairment for Entrusted loan receivable due within one year減： Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable應(yīng)收利息 Interest receivable Account receivable減： Less: Bad debt provision for Account receivable Net bal of Account receivable Other re

3、ceivable減： Less: Bad debt provision for Other receivable其他應(yīng)收款凈額 Net bal of Other receivable Prepayment Subsidy receivable Inventory減： Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結(jié)算款 Amount due from customer for contract work Deferred Expense一年內(nèi)到期的 Long-term debt investment due within

4、one year一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year Other current assets Total current assets長(zhǎng)期投資 Long-term investment Long-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： Less: Impairment for long-term equit

5、y investment減：長(zhǎng)期債權(quán)投資 Less: Impairment for long-term debt investment減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable長(zhǎng)期投資凈額 Net bal of long-term investment其中： Include: Goodwill (Negative goodwill) Fixed assets Cost減：累計(jì)折舊 Less: Accumulated Depreciation Net bal減： Less: Impairment for fixed asset

6、s NBV of fixed assets Material holds for construction of fixed assets Construction in progress減： Less: Impairment for construction in progress在建工程凈額 Net bal of construction in progress Fixed assets to be disposed of Total fixed assets及 Other assets & Intangible assets Intangible assets減： Less: I

7、mpairment for intangible assets無(wú)形資產(chǎn)凈額 Net bal of intangible assets Long-term deferred expense融資租賃未擔(dān)保余值 Finance lease Unguaranteed residual values融資租賃應(yīng)收融資租賃款 Finance lease 其他長(zhǎng)期資產(chǎn) Other non-current assets無(wú)形及其他合計(jì) Total other assets & intangible assets Deferred Tax Deferred Tax assets Total assets及所

8、有者（或股東）權(quán)益 Liability & Equity流動(dòng) Current liability Short-term loans Notes payable Accounts payable已結(jié)算尚未完工款 Advance from customers Payroll payable Welfare payable Dividend payable Taxes payable Other fees payable Other payable Accrued Expense Provision Deferred Revenue一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term liability

9、 due within one year Other current liability流動(dòng) Total current liability長(zhǎng)期負(fù)債 Long-term liability Long-term loans Bonds payable Long-term payable Grants & Subsidies received Other long-term liability長(zhǎng)期負(fù)債合計(jì) Total long-term liability遞延稅項(xiàng) Deferred Tax Deferred Tax liabilities負(fù)債合計(jì) Total liability Minor

10、ity 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 Surplus Reserves其中： Include: Statutory reserves Unrealised investment losses未分配利潤(rùn) Retained profits after appropriation其中： Include: Profits for t

11、he year Translation reserve所有者（或股東）權(quán)益合計(jì) Total Equity負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & Equity分配表Income statement and profit appropriation一、 Revenue減： Less: Cost of Sales Sales Tax二、（虧損以“”填列） Gross Profit ( - means loss)加： Add: Other operating income減：其他業(yè)務(wù)支出 Less: Other operating expense減： Selling

12、 & Distribution expense管理費(fèi)用 Finance expense三、（虧損以“”填列） Profit from operation ( - means loss)加：投資收益（虧損以“”填列） Add: Investment income Subsidy Income Non-operating income減： Less: Non-operating expense四、（虧損總額以“”填列） Profit before Tax減： Less: Income tax Minority interest加：未確認(rèn)投資損失 Add: Unrealised invest

13、ment losses五、（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 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 incent

14、ive and welfare fund提取儲(chǔ)備基金 Appropriation of reserve fund提取 Appropriation of enterprise expansion fund Capital redemption七、可供投資者分配的利潤(rùn) Profit available for owners' distribution減： Less: Appropriation of preference share's dividend提取 Appropriation of discretionary surplus reserve Appropriation o

15、f 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 Losses from natural disaster3 增加

16、（或減少） Increase (decrease) in profit due to changes in accounting policies4 增加（或減少）利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting estimates5 Losses from debt restructuring流量表Cash Flow Statement一、經(jīng)營(yíng)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 Cash received from sales of

17、 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 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 and 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 Cas

18、h 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 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 op

19、erating business units取得投資收益所收到的現(xiàn)金 Cash received from investments income處置、和其他而收到的凈額 Net cash received from disposal of fixed assets, intangible assets and other long-term assets購(gòu)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 Cash received relating to other investing activities

20、現(xiàn)金流入小計(jì) Sub-total of cash inflows購(gòu)建、和其他所支付的 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 Cash payments relating 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 Inv

21、esting 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 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現(xiàn)金流入小計(jì) Sub-tot

22、al 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 Include: Repayments of financial institution borrowings分配股利、利潤(rùn)和償付利息所支付的 Dividends paid, profit distributed or interest paid支付的其他與籌資活動(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

23、現(xiàn)金流量?jī)纛~ Net Cash Flow from Financing Activities四、匯率變動(dòng)對(duì)的影響額 Effect of Foreign Currency Translation五、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 Operating Activities:凈利潤(rùn) Net Profit加：少數(shù)股東

24、損益 Add: Minority interest加：計(jì)提的 Impairment losses on assets Depreciation of fixed assets Amortisation of intangible assets長(zhǎng)期待攤費(fèi)用攤銷 Amortisation of long-term deferred expenses減少（減：增加） Decrease (increase) in deferred expenses增加（減：減少） Increase (decrease) in accrued expenses處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他的損失（減、） Losses (gains) on disposal of fixed assets, 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)（減、） Losses (gains) arising from investments貸款（減、借項(xiàng)） Deferred tax credit (debit)的減少（減、增加）