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1、财务报表中英文对照1。资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据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Inc
2、luding:Raw materials产成品（库存商品）Finished goods待摊费用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 year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 inves
3、tment长期债权投资Long term securities 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
4、Project 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 long term ass
5、ets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应付工资Accrued payroll应付福利费Welfare paya
6、ble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 current liabilities长期借款Long-term loans payable应付债券Bonds payabl
7、e长期应付款longterm accounts payable专项应付款Special accounts payable其他长期负债Other longterm 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少数股东权益Minority interests实收资本（股本）Subscribed Capital国家资本National capital集体资本Collective
8、capital法人资本Legal person”s capital其中：国有法人资本Including:Stateowned legal persons capital集体法人资本Collective legal person”s capital个人资本Personal capital外商资本Foreign businessmen”s capital资本公积Capital surplus盈余公积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Supplermentary
9、 current capital*未确认的投资损失（以“-号填列)Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholders equity负债及所有者权益总计Total Liabilities&Equity2.利润表NCOME 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Le
10、ss: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 sales其中：出口产品销售成本Including:Cost of export sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出（减利息收入)Including：Interest expenses（mi
11、nusinterest ihcome）汇兑损失（减汇兑收益)Exchange losses（minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Nonoperating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous yea
12、rs利润总额Total profit减：所得税Less：Income tax净利润Net profit3。现金流量表Cash Flows Statement项目Items1。cash流量从经营活动:1。Cash Flows from Operating Activities：01 )所收到的现金从销售货物或提供劳务01）Cash received from sales of goods or rendering of services02 ）收到的租金02)Rental received增值税销售额收到退款的价值Value added tax on sales received and ref
13、unds of value03 ）增值税缴纳03)added tax paid04 ）退回的其他税收和征费以外的增值税04）Refund of other taxes and levy other than value added tax07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities08 )分，总现金流入量08)Sub-total of cash inflows09 ）用现金支付的商品和服务09）Cash paid for goods and services10 ）用现金支付经营租赁10）Cash
14、 paid for operating leases11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12）Value added tax on purchases paid13 ）所得税的缴纳13）Income tax paid14 )支付的税款以外的增值税和所得税14）Taxes paid other than value added tax and income tax17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分，总的现金流出18)Sub-total of cash outflows19 ）净经营活动的现金流量19）Net cash flows from operating activities2.cash流向与投资活动：2.Cash Flows from Investing Activities：20 ）所收到的现金收回投资20）Cash received from return of investments21 ）所收到的现金从分配股利，利润21)Cash received
