會計報表項目中英文對照帖(基本完成)

會計報表項目中英文比較帖(基本達成）Balancesheet（audited）財產(chǎn)欠債表Assets財產(chǎn)Currentassets流動財產(chǎn)、Cash錢幣資本Short—terminvestment短期投資Notesreceivable應(yīng)收單據(jù)Dividendsreceivable應(yīng)收股利Interestreceivable應(yīng)收利息Accountreceivable應(yīng)收帳款Otherreceivable其余應(yīng)收款A(yù)dvancedtosuppliers預(yù)支帳款Subsidiesreceivable應(yīng)收補助款I(lǐng)nventories存貨Prepaidexpenses待攤花費Long-terminvestmentsmaturingwithinoneyear一年內(nèi)到期的長久投資Othercurrentassents其余流動財產(chǎn)Totalcurrentassets流動財產(chǎn)共計Long-terminvestments長久投資Long-termequityinvestment

長久股權(quán)投資Long-termdebtinvestment

長久債權(quán)投資Totallong—terminvestment長久投資共計Fixedassets固定財產(chǎn)Fixedassets—cost固定財產(chǎn)原價Less:accumulateddepreciation減：累計折舊Fixedassetsnetvalue固定財產(chǎn)凈值Less:impairmentoffixedassets減：固定財產(chǎn)減值準備Fixedasset—bookvalue固定財產(chǎn)凈值Materialsforprojects工程物質(zhì)Constructioninprogress在建工程Disposaloffixedassets固定財產(chǎn)清理Totalfixedassets固定財產(chǎn)共計Intangibleassetsandotherassets無形財產(chǎn)及其余財產(chǎn)Intangibleassets無形財產(chǎn)Long-termdeferredexpenses長久待攤花費Otherlong-termassets其余長久財產(chǎn)Totalintangibleassetsandotherassets無形財產(chǎn)及其余財產(chǎn)共計Deferredtax:遞延稅項Deferredtaxdebit遞延稅款借項Totalassets財產(chǎn)總計Liabilitiesandowners’equity欠債及全部者權(quán)益Currentliabilities：流動欠債Short-termloans短期借錢Notespayable對付單據(jù)Accountpayable對付帳款A(yù)dvancefromcustomers預(yù)收帳款A(yù)ccruedpayroll對付薪資Accruedemployee’swelfareexpenses對付福利費Dividendspayable對付股利Taxespayable應(yīng)交稅金Othertaxesandexpensepayable其余應(yīng)交款Otherpayable其余對付款A(yù)ccruedexpenses預(yù)提花費Provisions估計欠債Long-termliabilitiesduewithinoneyear一年內(nèi)到期的長久欠債Othercurrentliabilities其余流動欠債Totalcurrentliabilities流動欠債共計Long-termliabilities：長久欠債Long—termloans長久借錢Bondspayable對付債券Long—termaccountspayable長久對付款Specificaccountpayable專項對付款Otherlong-termliabilities其余長久欠債Totallong—termliabilities長久欠債共計Deferredtax：遞延稅項Deferredtaxcredits遞延稅款貸項Totalotherliabilities:欠債共計Owner'sequity:全部者權(quán)益(股東權(quán)益）Paid-incapital實收資本Less:investmentreturned減:已送還投資Pain-incapital-net實收資本凈額Capitalsurplus資本公積Surplusfromprofits盈利公積Including：statutorypublicwelfarefund此中：法定公益金Undistributedprofit未分派利潤Totalowner’sequity全部者權(quán)益(股東權(quán)益）Totalliabilitiesandowner'sequities欠債及全部者權(quán)益Totalliabilitiesandowner’s負sequitie債及全部者權(quán)益Incomestatement（audited）利潤表（已審）Item項目Sales產(chǎn)品銷售收入Including:exportsales此中：出口產(chǎn)品銷售收入Less:salesdiscountsandallowances減：銷售折扣與折讓Netsales產(chǎn)品銷售凈額Less:salestax減：產(chǎn)品銷售稅金Costofsales產(chǎn)品銷售成本Including：costofexportsales出口產(chǎn)品銷售成本Grossprofit產(chǎn)品銷售毛利Less:sellingexpense減：銷售花費Generalandadministrativeexpense管理花費Financialexpense財務(wù)花費Including：interestexpense（lessinterestincome）此中:利息支出（減利息收入）Exchangeloss(lessexchangegain)匯兌損失（減匯兌利潤）Incomefrommainoperation產(chǎn)品銷售利潤Add：incomefromotheroperations加:其余業(yè)務(wù)利潤Operatingincome營業(yè)利潤Add:investmentincome加：投資利潤Non-operatingexpense營業(yè)外收入Less：non-operatingexpense減:營業(yè)外支出Add：adjustmenttopripryear'sincomeandexpense加：從前年度損益調(diào)整Incomebeforetax利潤總數(shù)Less：incometax減:所得稅Netincome凈利潤Statementofprofitapropriationanddistribution(audited）利潤分派表（已審)Item項目Netincome凈利潤Add:undistributedprofitatbeginningofyear加：年初未分派利潤Othertransferredin其余轉(zhuǎn)入Profitavailablefordistribution可供分派的利潤Less:statutorysurplusfromprofits減：提取法定盈利公積Statutorypublicwelfarefund提取法定公益金Staffandworkers'bonusandwelfarefund員工獎賞及福利基金Reservefund提取貯備基金Enterpriseexpansionfund提取公司發(fā)展基金Profitcapitalizedonreturnofinvestments利潤送還投資Profitavailablefordistributiontoowners可供投資者分派的利潤Less:dividendspayableforpreferredstock對付優(yōu)先股股利Voluntarysurplusfromprofits提取隨意盈利公積Dividendspayableforcommonstock對付一般股股利Dividendstransferredtocapital轉(zhuǎn)作股本的一般股股利Undistributedprofit未分派利潤Cashflowsstatement現(xiàn)金流量表項目ItemNO。行次金額amount1。經(jīng)營活動產(chǎn)生的現(xiàn)金流量：cashflowsfromoperatingactivities銷售商品供給勞務(wù)收到的現(xiàn)金cashreceivedfromsalesofgoodsorrenderingofservices收到的稅費返還refundoftaxes收到的其余與經(jīng)營活動相關(guān)的現(xiàn)金流量othercashreceivedrelatingtooperatingtoactivities現(xiàn)金流入小計sub-totalofcashinflows購置商品,接受勞務(wù)支付的現(xiàn)金cash—paidforgoodsandservices支付給員工以及為員工支付的現(xiàn)金cashpaidtoandonbehalfofemployees支付各項稅費cashpaidfortaxes支付的其余與經(jīng)營活動相關(guān)的現(xiàn)金othercashpaidrelatingtooperatingactivities現(xiàn)金流出小計sub—totalofcashoutflows經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額netcashflowsfromoperatingactivities2.投資活動產(chǎn)生的現(xiàn)金流量cashflowsfrominvestingactivities回收投資所收到的現(xiàn)金cashreceivedfromreturnofinvestments獲得投資利潤所收到的現(xiàn)金cashreceivedfrominvestmentincome處理固定財產(chǎn)無形財產(chǎn)和其余長久財產(chǎn)而收到的現(xiàn)金凈額netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets收到的其余與投資活動相關(guān)的現(xiàn)金othercashreceivedrelatingtoinvestingactivities現(xiàn)金流入小計sub—totalofcashinflows購建固定財產(chǎn)，無形財產(chǎn)和其余長久財產(chǎn)所支付的現(xiàn)金cashpaidtoacquirefixedassets,intangibleassetsandotherlong—termassets投資所支付的現(xiàn)金cashpaidtoacquireequityinvestments支付的其余與投資活動相關(guān)的現(xiàn)金othercashpaidrelatingtoinvestingactivities現(xiàn)金流出小計sub-totalofcashoutflows投資活動產(chǎn)生的現(xiàn)金流量凈額netcashflowsfrominvestingactivities3?；I資活動產(chǎn)生的現(xiàn)金流量：cashflowsfromfinancingactivities汲取投資所收到的現(xiàn)金proceedsfromcapitalincrease借錢所收到的現(xiàn)金proceedsfromborrowings收到的其余的與籌資活動相關(guān)的現(xiàn)金otherproceedsrelatingtofinancingactivities現(xiàn)金流入小計sub—totalofcashinflows償還債務(wù)所支付的現(xiàn)金cashrepaymentsofborrowings分派股利，利潤或支付利息所支付的現(xiàn)金cashpaymentsfordistributionofdividendsorprofitsorinterests支付的其余與籌資活動相關(guān)的現(xiàn)金othercashpaymentsrelatingtofinancingactivities現(xiàn)金流出小計sub—totalofcashoutflows籌資活動產(chǎn)生的現(xiàn)金流量凈額netcashflowsfromfinancingactivities4.匯率改動對現(xiàn)金的影響額effectofforeignexchangeratechangesoncash5?，F(xiàn)金及現(xiàn)金等價物凈增添額netincreaseincashandcashflowsfromoperatingactivities1將凈利潤調(diào)理為經(jīng)營活動現(xiàn)金流量reconciliationofnetprofittocashflowsfromoperatingactivities凈利潤加：計提的財產(chǎn)減值準備固定財產(chǎn)折舊

plus:cashequivalentsattheendoftheperiodadd:impairmentofassetsdepreciationoffixedassets無形財產(chǎn)攤銷amortizationofintangibleassets長久待攤花費攤銷amortizationoflong—termdeferredexpenses待攤花費減少（減：增添)decreaseofprepaidexpenses（less：increases)預(yù)提花費增添（減：減少）increaseofaccruedexpense(less：decrease)處理固定財產(chǎn)，無形財產(chǎn)和其余長久財產(chǎn)的損失（減:利潤）lossesondisposaloffixedassets，intangibleassetsandotherlong-termassets（ordeductgains)固定財產(chǎn)報廢損失lossesonscrappingoffixedassets財務(wù)花費financialexpenses投資損失(減：利潤）lossesonarisingfrominvestments(ordeduct：debit)遞延稅款貸項(減：借項）deferredtaxcredit(ordebit）存貨的減少（減:增添）decreaseininventories(ordeduct:increase）經(jīng)營性應(yīng)收項目的減少（減：增添)decreaseinoperatin