财务报表英文翻译大全.doc
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1、资产负债表Balance Sheet编制单位: _年_月_日 单位: 元Prepared by: Month:_Date:_Year Monetary unit:_资产Assets行次Line No.年初数Beg. balance期末数End. balance负债和所有者权益(或股东权益)Liabilities & Owners (Stockholders) equity行次Line No.年初数Beg. balance期末数End. balance流动资产:Current assets流动负债Current liabilities货币资金Monetary funds短期借款Short-ter
2、m loans短期投资Short-term investment应付票据Notes payable应收票据Notes receivable应付账款Accounts payable应收股利Dividend receivable预收账款Advances from customers应收利息Interest receivable应付工资Accrued payroll应收账款Accounts receivable应付福利费Welfare expenses payable其他应收款Other receivable应付股利Dividend payable预付账款Advances to suppliers应
3、交税金Taxes payable应收补贴款Subsidies receivable其他应交款Other payables存货Inventories其他应付款Other amounts payable待摊费用Prepaid expenses预提费用Accrued expenses一年内到期的长期债权投资Long-term debt investment due within a year预计负债Estimated liabilities其他流动资产Other current assets一年内到期的长期负债Long-term liabilities due within a year流动资产合计
4、Sub-total of current assets其他流动负债Other current liabilities长期投资:Long-term investments:长期股权投资Long-term equity investment流动负债合计Sub-total of current liabilities 长期债权投资Long-term debt investment长期负债:Long-term liabilities 长期投资合计Sub-total of long term investment长期借款Long-term borrowings固定资产:Fixed assets:应付债券
5、Bonds payable固定资产原价Fixed assets-cost长期应付款Long-term payables减: 累计折旧Less: Accumulated depreciation专项应付款Special payables固定资产净值Fixed assets-NBV其他长期负债Other long-term liabilities 减: 固定资产减值准备Less: Provision for impairment of fixed assets长期负债合计Sub-total of long-term liabilities固定资产净额Fixed assets-net递延税项Defe
6、rred taxes工程物资Construction materials递延税款贷项Deferred tax credit在建工程Construction in progress负债合计Total liabilities 固定资产清理Disposal of fixed assets固定资产合计Sub-total of fixed assets所有者权益(或股东权益)Owners (Stockholders) equity 无形资产及其他资产Intangible and other assets实收资本(或股本)Paid-in capital (or stock)无形资产Intangible a
7、ssets减:已归还投资Less: Investment returned长期待摊资产Long-term prepayment实收资本(或股本)净额Paid-in capital (or stock) - net其他长期资产Other long-term assets资本公积Capital surplus无形资产及其他资产合计Sub-total of intangible and other assets赢余公积Surplus reserve其中:法定公益金Including: Statutory public welfare fund递延税项:Deferred taxes:未分配利润Undi
8、stributed profit递延税款借项Deferred tax debit所有者权益(或股东权益)合计Total owners (stockholders) equity资产总计Total assets负债和所有者权益(或股东权益)合计Total liabilities & owners (stockholders) equity利润表Income Statement编制单位: _年_月_日 单位: 元Prepared by: Month: _Date:_Year Monetary unit: RMB Yuan项目Item行次Line No.本月数Current month本年累计数Cu
9、rrent year accumulative一、主营业务收入I. Revenue from main operations减:主营业务成本Less: Cost of main operations主营业务税金及附加Taxes and surcharges for main operations二、主营业务利润(亏损以“-”填列)II. Profit/Loss from main operations加:其他业务利润(亏损以“-”填列)Add: Profit/Loss from other operations减:营业费用Less: Operating expenses管理费用General
10、and administrative expenses财务费用Financial expenses三、营业利润(亏损以“-”填列)III. Operating profit/loss加: 投资收益(亏损以“-”填列)Add: Investment income/losses 补贴收入 Revenue from subsidies 营业外收入 Non-operating revenue减:营业外支出Less: Non-operating expenditures四、利润总额(亏损以“-”填列)IV. Income/Loss before tax减:所得税Less: Income tax五、净利润
11、(亏损以“-”填列)V. Net income/loss补充资料Supplementary information:项目Item本年累计数Current year cumulative上年实际数Prior year actual1. 出售、处理部门或被投资单位所得收益Gain on sale and disposal of a department or an invested enterprise2. 自然灾害发生的损失Losses arising from natural disasters3. 会计政策变更增加(或减少)利润总额Increase/decrease in income be
12、fore tax due to a change in accounting policy4. 会计估计变更增加(或减少)利润总额Increase/decrease in income before tax due to a change in accounting estimate5. 债务重组损失Losses arising from debt restructurings6. 其他Others现金流量表Cash Flow Statement编制单位: 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan项目Item行次Line No.
13、金额Amount一、经营活动产生的现金流量I. Cash flows from operating activities 销售产品、提供劳务收到的现金Cash received from the sale of goods or rendering of services收到的税费返还Refunds of taxes收到的其他与经营活动有关的现金Other cash receipts relating to operating activities现金流入小计Sub-total of cash inflows购买商品、接受劳务支付的现金Cash paid for goods and servi
14、ces支付给职工及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Payments of all types of taxes支付的其他与经营活动有关的现金Other cash payments relating to operating activities现金流出小计Sub-total of cash outflows经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量II. Cash flows from investing activities 收
15、回投资所收到的现金Cash received from return of investments取得投资收益所收到的现金Cash received from return on investment处置固定资产、无形资产和其他长期资产所收回的现金净额Net cash received from the sale of fixed assets, intangible assets and other long-term assets收到的其他与投资活动有关的现金Other cash receipts relating to investing activities现金流入小计Sub-tota
16、l of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金Cash paid to acquire investments支付的其他与投资活动有关的现金Other cash payment relating to investing activities现金流出小计Sub-total of cash outflows投资活动产生的现金流量净额Net cash flows from investing
17、 activities三、筹资活动产生的现金流量:III. Cash flows from financing activities:吸收投资所收到的现金Cash received from investment by others借款所收到的现金Cash received from borrowings收到的其他与筹资活动有关的现金Other cash receipts relating to financing activities现金流入小计Sub-total of cash inflows偿还债务所支付的现金Cash payment of amounts borrowed分配股利、利润
18、或偿付利息所支付的现金Cash paid for distribution of dividends or profits and for interest expense支付的其他与筹资活动有关的现金Other cash payments relating to financing activities现金流出小计Sub-total of cash outflows筹资活动产生的现金流量净额Net cash flow financing activities四、汇率变动对现金的影响IV. Effect of changes in foreign exchange rate on cash五、
19、现金及现金等价物净增加额V. Net increase in cash and cash equivalents补充资料Supplementary Information 行次Line No.金额Amount1. 将净利润调节为经营活动现金流量:Reconciliation of net income to cash flows from operating activities净利润Net income加:计提的资产减值准备Add: Provision for impairment of assets固定资产折旧Depreciation of fixed assets无形资产摊销Amorti
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