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1、中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCE SHEET2002年11月30日as at 30/11/2002资产Assets负债和所有者权益 Liabilities&Equity流动资产 Curre nt Assets :流动负债 Curre nt Liabilities:货币资金Cash短期投资 Short term inv estme nts应付帐款 Trade payables应收票据 Notes receivable预收帐款 Advaneed receipts应收股禾 U Divide nd receivable应付工资 Accruals for salaries
2、应收利息 In terest receivable应付福禾 I费 Accruals for ben efits应收帐款 Trade receivable应付股禾 IAccruals for divide nds其他应收款Other receivable应交税金 Accruals for taxes存货 Inven tories其他应交款 Other liabilities待摊费用 Prepaid expenses其他应付款Other payables流动资产合计 Total current assets预提费用 Provision for expenses流动负 债合计 Totalcurren
3、tliabilities固定资产Fixed Assets :固定资产原价Tangible assets长期负债 Long term liabilities:减 Less :累计折旧 Depreciation长期应付款 Long term liabilities固定资产净值 Net tangible assets长期 负债合计 Total long term liabilities固定资产合计 Total tangible assets递延税款贷项 Deferred in come taxes无形资产及其他资产Intan gible Assets :负债合计 Total liabilities无
4、形资产 In ta ngible assets长期待 摊费用 Long term advanee payme nts所有者权益 Shareholders equity其他长期资产 Other long term assets实收资本 Subscribed Cap ital无形资产及其他资产合计Total intan gible assets资本公积 Capital reserves盈余公积 Other reserves递延税款借项 Deferred in come taxes未分配禾I润Retained earnings所有者权益合计Total shareholders equity资产总计T
5、otal Assets负债和所有者权益合计TotalLiabilities & Equity利润表 Profit & Loss Accou nt2002 年 11 月 for the month ended 30/11项目Item主营业务收入Sales减Less :主营业务成本 Cost of Sales主营业务税金及附加 bus in ess taxes主营业务利润Gross Profit加 Add : 其他业务利润 Other operati ng in come减 Less :营业费用 Operating expenses管理费用 Admi ni strati on expe nses财
6、务费用 Finance expenses营业利润 Operating Profit力卩 Add:投资收益 In come from in vestme nts补贴收入Other in come营业外收入 Extraordi nary in come减 Less:营业外支出 Extraordinary expenses利润总额 Profit before taxes减 Less:所得税 Taxes on in come净利润 Profit after taxes资产负债表 Balance Sheet项 目 ITEM 货币资金 Cash 短期投资 Short term investments 应收
7、票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品 （ 库存商品 ） Finished goods 待
8、摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-term investment ： 其中: 长期股权投资 Including long term equity investment 长期债权投资 Long term secur
9、ities investment* 合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project
10、material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中: 土地使用权 Including and use rights 递延资产（长期待摊费用） Deferred assets 其中: 固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other l
11、ong term assets其中: 特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debits 资产总计 Total Assets资产负债表 （ 续表 ） Balance Sheet项 目 ITEM 短期借款 Short-term loans 应付票款 Notes payable 应付帐款 Accounts payab1e 预收帐款 Advances from customers 应
12、付工资 Accrued payro1l 应付福利费 Welfare payable 应付利润 （股利） Profits payab1e 应交税金 Taxes payable 其他应交款 Other payable to government 其他应付款 Other creditors 预提费用 Provision for expenses 预计负债 Accrued liabilities 一年内到期的长期负债 Long term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total curre
13、nt liabilities 长期借款 Long-term loans payable 应付债券 Bonds payable 长期应付款 long-term accounts payable 专项应付款 Special accounts payable 其他长期负债 Other long-term liabilities 其中: 特准储备资金 Including:Special reserve fund 长期负债合计 Total long term liabilities 递延税款贷项 Deferred taxation credit 负债合计 Total liabilities* 少数股东权
14、益 Minority interests 实收资本 （股本） Subscribed Capital 国家资本 National capital 集体资本 Collective capital 法人资本 Legal persons capital 其中: 国有法人资本 Including:State-owned legal persons capital 集体法人资本 Collective legal persons capital 个人资本 Personal capital 外商资本 Foreign businessmens capital 资本公积 Capital surplus 盈余公积
15、surplus reserve其中：法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund补充流动资本 Supplerme ntary curre nt capital*未确认的投资损失（以“-”号填列）Un affirmed in vestme nt loss未分配禾润Retained earnings夕卜币报表折算差额 Con verted differe nee in Foreig n Currency Stateme nts 所有者权益合计 Total shareholders equity 负债及所有者权益总计 Total Liabilities & Equity禾 I润表 INCOME STATEMENT项目ITEMS产品销售收入 Sales of products其中：出口产品销售收入Including: Export sales减：销售折扣与折让 Less : Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金 Less: Sales tax产品销售成本 Cost of sa
