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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 receiv
2、able 存货 Inventories 其中：原材料 Including: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
3、： 其中:长期股权投资 Including long term equity investment 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
4、Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 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 rep
5、air 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long 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 Not
6、es 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 payable 应付利润股利 Profits payable 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
7、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 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
8、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 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 F
9、oreign businessmens 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 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 State
10、ments 所有者权益合计 Total shareholders equity 负债及所有者权益总计 Total Liabilities&Equity 2.利润表 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 sales 其中：出口产品销售成本 I
11、ncluding：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 expensesminusinterest ihcome 汇兑损失减汇兑收益 Exchange lossesminus exchange gains 产品销售利润 Profit on sales 加：其他业务利润 Add：prof
12、it 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：Non-operating expenses 加：以前年度损益调整 Add：adjustment of loss and gain for previous years 利润总额 Total profit 减：所得税 Less：Income tax 净利润 Net profit 3.现金流量表 Cash Flows Statement 项目 Ite
13、ms 流量从经营活动： Flows from Operating Activities: 01 所收到的现金从销售货物或提供劳务 01Cash received from sales of goods or rendering of services 02 收到的租金 02Rental received 增值税销售额收到退款的价值 Value added tax on sales received and refunds of value 03 增值税缴纳 03added tax paid 04 退回的其他税收和征费以外的增值税 04Refund of other taxes and levy
14、 other than value added tax 07 其他现金收到有关经营活动 07Other cash received relating to operating activities 08 分,总现金流入量 08Sub-total of cash inflows 09 用现金支付的商品和服务 09Cash paid for goods and services 10 用现金支付经营租赁 10Cash paid for operating leases 11 用现金支付,并代表员工 11Cash paid to and on behalf of employees 12 增值税购货
15、支付 12Value added tax on purchases paid 13 所得税的缴纳 13Income tax paid 14 支付的税款以外的增值税和所得税 14Taxes paid other than value added tax and income tax 17 其他现金支付有关的经营活动 17Other cash paid relating to operating activities 18 分,总的现金流出 18Sub-total of cash outflows 19 净经营活动的现金流量 19Net cash flows from operating acti
16、vities 流向与投资活动： Flows from Investing Activities: 20 所收到的现金收回投资 20Cash received from return of investments 21 所收到的现金从分配股利,利润 21Cash received from distribution of dividends or profits 22 所收到的现金从国债利息收入 22Cash received from bond interest income 现金净额收到的处置固定资产,无形资产 Net cash received from disposal of fixed
17、 assets,intangible 23 资产和其他长期资产 23assets and other long-term assets 26 其他收到的现金与投资活动 26Other cash received relating to investing activities 27 小计的现金流入量 27Sub-total of cash inflows 用现金支付购建固定资产,无形资产 Cash paid to acquire fixed assets,intangible assets 28 和其他长期资产 28and other long-term assets 29 用现金支付,以获取
18、股权投资 29Cash paid to acquire equity investments 30 用现金支付收购债权投资 30Cash paid to acquire debt investments 33 其他现金支付的有关投资活动 33Other cash paid relating to investing activities 34 分,总的现金流出 34Sub-total of cash outflows 35 的净现金流量,投资活动产生 35Net cash flows from investing activities 流量筹资活动： Flows from Financing
19、Activities: 36 的收益,从发行股票 36Proceeds from issuing shares 37 的收益,由发行债券 37Proceeds from issuing bonds 38 的收益,由借款 38Proceeds from borrowings 41 其他收益有关的融资活动 41Other proceeds relating to financing activities 42 ,小计的现金流入量 42Sub-total of cash inflows 43 的现金偿还债务所支付的 43Cash repayments of amounts borrowed 44 现
20、金支付的费用,对任何融资活动 44Cash payments of expenses on any financing activities 45 支付现金,分配股利或利润 45Cash payments for distribution of dividends or profits 46 以现金支付的利息费用 46Cash payments of interest expenses 47 以现金支付,融资租赁 47Cash payments for finance leases 48 以现金支付,减少注册资本 48Cash payments for reduction of registe
21、red capital 51 其他现金收支有关的融资活动 51Other cash payments relating to financing activities 52 分,总的现金流出 52Sub-total of cash outflows 53 的净现金流量从融资活动 53Net cash flows from financing activities 的外汇汇率变动对现金 of Foreign Exchange Rate Changes on Cash 增加现金和现金等价物 Increase in Cash and Cash Equivalents 补充资料 Supplementa
22、l Information 1.投资活动和筹资活动,不参与 and Financing Activities that do not Involve in 现金收款和付款 Cash Receipts and Payments 56 偿还债务的转让固定资产 56Repayment of debts by the transfer of fixed assets 57 偿还债务的转移投资 57Repayment of debts by the transfer of investments 58 投资在形成固定资产 58Investments in the form of fixed assets
23、 59 偿还债务的转移库存量 59Repayments of debts by the transfer of investories 净利润现金流量从经营 of Net Profit to Cash Flows from Operating 活动 Activities 62 净利润 62Net profit 63 补充规定的坏帐或不良债务注销 63Add provision for bad debt or bad debt written off 64 固定资产折旧 64Depreciation of fixed assets 65 无形资产摊销 65Amortization of inta
24、ngible assets 损失处置固定资产,无形资产 Losses on disposal of fixed assets,intangible assets 66 和其他长期资产或减：收益 66and other long-term assets or deduct:gains 67 损失固定资产报废 67Losses on scrapping of fixed assets 68 财务费用 68Financial expenses 69 引起的损失由投资管理或减：收益 69Losses arising from investments or deduct:gains 70 defered
25、 税收抵免或减：借记卡 70Defered tax credit or deduct:debit 71 减少存货或减：增加 71Decrease in inventories or deduct：increase 72 减少经营性应收或减：增加 72Decrease in operating receivables or deduct:increase 73 增加的经营应付账款或减：减少 73Increase in operating payables or deduct:decrease 74 净支付的增值税或减：收益净额 74Net payment on value added tax o
26、r deduct:net receipts 75 净经营活动的现金流量 75Net cash flows from operating activities 增加现金和现金等价物 Increase in Cash and Cash Equivalents 76 的现金,在此期限结束 76cash at the end of the period 77 减：现金期开始 77Less:cash at the beginning of the period 78 加：现金等价物在此期限结束 78Plus:cash equivalents at the end of the period 79 减：现金等价物期开始 79Less:cash equivalents at the beginning of the period 80 ,净增加现金和现金等价物 80Net increase in cash and cash equivalents
