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1、新会计准则下的英文版的会计报表一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Cash and Cash Equivalents短期投资 Short-term Investment一年内到期委托贷款 Entrusted Loan Re
2、ceivable Due within One Year减：一年内到期委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment短期投资净额 Net Value of Short-term Investment应收票据 Notes Receivable应收股利 Dividends Receivable应收利息 Interest Receivable应
3、收账款 Accounts Receivable减：应收账款坏账准备 Deduct: Bad Debt Reserve for Accounts Receivable应收账款净额 Net Value of Accounts Receivable其他应收款 Other Receivable减：其他应收款坏账准备 Deduct: Bad Debt Reserve for Other Receivable其他应收款净额 Net Value of Other Receivable预付账款 Prepayment应收补贴款 Subsidy Receivable存货 Inventory减：存货跌价准备 Ded
4、uct: Inventory Falling Price Reserve存货净额 Net Value of Inventory已完工尚未结算款 Amount Due from Customer for Contract Work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term Investment on Bonds Due within One Year一年内到期的应收融资租赁款 Financial Lease Receivable Due within One Year其他流动资产 Other Current Assets流动资产合计 Total Cur
5、rent Assets长期投资 Long-term Investment长期股权投资 Long-term Investment on Stocks委托贷款 Entrusted Loan 长期债权投资 Long-term Investment on Bonds长期投资合计 Total Long-term Investment减：长期股权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on Stocks减：长期债权投资减值准备 Deduct: Depreciation Reserve for Long-term Invest
6、ment on Bonds减：委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan 长期投资净额 Net Value of Long-term Investment其中：合并价差 Include: Cost-Book Value Differentials固定资产 Fixed Assets固定资产原值 Original Value of Fixed Asset减：累计折旧 Deduct: Accumulated Depreciation固定资产净值 Net Value of Fixed Assets减：固定资产减值准备 Deduct:
7、 Depreciation Reserve for Fixed Assets固定资产净额 Net Value of Fixed Assets工程物资 Project Goods and Material在建工程 Construction in Progress减：在建工程减值准备 Deduct: Depreciation Reserve for Construction in Progress在建工程净额 Net Value of Construction in Progress固定资产清理 Disposal of Fixed Assets固定资产合计 Total Fixed Assets无形
8、资产及其他资产 Intangible Assets & Other Assets无形资产 Intangible Assets减：无形资产减值准备 Deduct: Depreciation Reserve for Intangible Assets无形资产净额 Net Value of Intangible Assets长期待摊费用 Long-term Deferred Expense融资租赁未担保余值 Financial Lease Unguaranteed Residual Values融资租赁应收融资租赁款 Financial Lease Financial Lease Receivabl
9、e其他长期资产 Other Long-term Assets无形及其他长期资产合计 Total of Intangible Assets & Other Assets递延税项 Deferred Tax递延税款借项 Deferred Tax Debits资产总计 Total Assets负债及所有者（或股东）权益 Liability & Owners (Shareholders) Equity 流动负债 Current Liability短期借款 Short-term Loans应付票据 Notes Payable应付账款 Accounts Payable已结算尚未完工款 Unearned Re
10、ceivable预收账款 Deposit Received应付工资 Payroll Payable应付福利费 Welfare Payable应付股利 Dividend Payable应交税金 Taxes Payable其他应交款 Other Fees Payable其他应付款 Other Payable预提费用 Accrued Expense 预计负债 Accrued Liabilities递延收益 Deferred Revenue一年内到期的长期负债 Long-term Liability Due within One Year其他流动负债 Other Current Liability流动
11、负债合计 Total Current Liability长期负债 Long-term Liability长期借款 Long-term Loans应付债券 Bonds Payable长期应付款 Long-term Payable专项应付款 Special Payable其他长期负债 Other Long-term Liability长期负债合计 Total Long-term Liability递延税项 Deferred Tax递延税款贷项 Deferred Tax Liabilities负债合计 Total Liability少数股东权益 Minority Equity所有者权益（或股东权益）
12、 Owners (Shareholders) Equity 实收资本（或股本） Paid-in Capital减；已归还投资 Deduct: Investment Returned实收资本（或股本）净额 Net Value of Paid-in Capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Legal Public Welfare Fund未确认投资损失 Unrealized Investment Losses未分配利润 Undistributed Profits 其中：本年利润 Include: Curr
13、ent Year Profit外币报表折算差额 Converted Difference in Foreign Currency Statements所有者（或股东）权益合计 Total Owners (Shareholders) Equity负债及所有者（或股东）权益合计 Total Liability & Owners (Shareholders) Equity三、利润及利润分配表 Profit and Statement of Profit Distribution 主营业务收入 Prime Operating Revenue减：主营业务成本 Deduct: Cost of Prime
14、Operating 主营业务税金及附加 Tax and Associated Charge for Prime Operating 主营业务利润（亏损以“”填列） Prime Operating Profit ( means loss)加：其他业务收入 Add: Other Operating Revenue减：其他业务支出 Deduct: Other Operating Expense减：营业费用 Operating Expenses管理费用 Administrative Expenses财务费用 Finance Charge营业利润（亏损以“” 填列） Operating Profit (
15、 - means loss)加：投资收益（亏损以“”填列） Add: Investment Income补贴收入 Subsidize Revenue营业外收入 Non-Operating Income减：营业外支出 Deduct: Non-Operating Expense利润总额（亏损总额以“”填列） Total Profit ( - means loss)减：所得税 Deduct: Income Tax少数股东损益 Minority Gain and Loss加：未确认投资损失 Add: Unrealized Investment Losses净利润（净亏损以“” 填列）Net Profit ( - means loss)加：年初未分配利
