中英文对照资产负债表-损益表--现金流量表.doc

英文版资产负债表、利润表及现金流量表Balance Sheet资产负债表 ITEM项 目Cash货币资金Short term investments短期投资Notes receivable应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable应收帐款Other receivables其他应收款Accounts prepaid预付帐款Future guarantee期货保证金Allowance receivable应收补贴款Export drawback receivable应收出口退税Inventories存货Including：Raw materials其中：原材料Finished goods产成品（库存商品） Prepaid and deferred expenses待摊费用Unsettled G/L on current assets待处理流动资产净损失Long-term debenture investment falling due in a year一年内到期的长期债权投资Other current assets其他流动资产Total current assets流动资产合计Long-term investment：长期投资： Including long term equity investment其中：长期股权投资Long term securities investment长期债权投资Incorporating price difference 合并价差Total longterm investment长期投资合计Fixed assets-cost固定资产原价Less：Accumulated Depreciation减：累计折旧Fixed assetsnet value固定资产净值Less:Impairment of fixed assets减：固定资产减值准备Net value of fixed assets固定资产净额Disposal of fixed assets固定资产清理Project material工程物资Construction in Progress在建工程Unsettled G/L on fixed assets待处理固定资产净损失Total tangible assets固定资产合计Intangible assets无形资产Including and use rights其中：土地使用权Deferred assets递延资产(长期待摊费用）Including:Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets其他长期资产Among it:Specially approved reserving materials其中：特准储备物资Total intangible assets and other assets无形及其他资产合计Deferred assets debits递延税款借项Total Assets资 产 总 计 Balance Sheet资产负债表(续表） ITEM项 目Short-term loans短期借款Notes payable应付票款Accounts payab1e应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利） Taxes payable应交税金Other payable to government其他应交款Other creditors其他应付款Provision for expenses预提费用Accrued liabilities预计负债Long term liabilities due within one year一年内到期的长期负债Other current liabilities其他流动负债Total current liabilities流动负债合计Long-term loans payable长期借款Bonds payable应付债券longterm accounts payable长期应付款Special accounts payable专项应付款Other long-term liabilities其他长期负债Including：Special reserve fund其中:特准储备资金Total long term liabilities长期负债合计Deferred taxation credit递延税款贷项Total liabilities负 债 合 计Minority interests 少数股东权益Subscribed Capital实收资本（股本） National capital国家资本Collective capital集体资本Legal persons/ entity capital法人资本Including：State-owned legal persons capital其中:国有法人资本Collective legal persons capital集体法人资本Personal capital个人资本Foreign businessmens capital外商资本Capital surplus资本公积surplus reserve盈余公积Including：statutory surplus reserve其中:法定盈余公积public welfare fund公益金Supplermentary current capital补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润 Converted difference in Foreign Currency Statements外币报表折算差额Total shareholders equity所有者权益合计 Total Liabilities Equity负债及所有者权益总计 INCOME STATEMENT利润表 ITEMS项 目Sales of products产品销售收入Including:Export sales其中:出口产品销售收入Less：Sales discount and allowances减：销售折扣与折让Net sales of products产品销售净额Less:Sales tax减:产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses减:销售费用General and administrative expenses管理费用Financial expenses财务费用Including：Interest expenses （minusinterest income）其中：利息支出(减利息收入） Exchange losses（minus exchange gains)汇兑损失（减汇兑收益) Profit on sales产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add:Income on investment加：投资收益Add：Non-operating income加：营业外收入Less:Nonoperating expenses减：营业外支出Add：adjustment of loss and gain for previous years加:以前年度损益调整Total profit利润总额Less：Income tax减：所得税Net profit净利润 Cash Flows Statement现金流量表Prepared by:Period: Unit： 拟制人：时间:单位：Items项目1。Cash Flows from Operating Activities： cash流量从经营活动: 01）Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务 02）Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03）added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08）Sub-total of cash inflows分,总现金流入量09）Cash paid for goods and services 用现金支付的商品和服务10）Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增值税购货支付13）Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18）Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities： 所收到的现金收回投资20）Cash received from return of investments 所收到的现金从分配股利,利润21）Cash received from distribution of dividends or profits所收到的现金从国债利息收入22）Cash 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 assets,intangiblecash流向与投资活动23）assets and other longterm assets资产和其他长期资产26）Other cash received relating to investing activities其他收到的现金与投资活动27）Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets，intangible assets用现金支付购建固定资产，无形资产28）and other longterm assets和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分，总的现金流出35）Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities：cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益,37)Proceeds from issuing bonds由发行债券的收益，38)Proceeds from borrowings由借款的收益，41）Other proceeds relating to financing activities其他收益有关的融资活动42）Subtotal of cash inflows 小计的现金流入量43）Cash repayments of amounts borrowed的现金偿还债务所支付的44）Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用,45）Cash payments for distribution of dividends or profits分配股利或利润支付现金，46）Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付，48）Cash payments for reduction of registered capital减少注册资本以现金支付,51）Other cash payments relating to financing activities其他现金收支有关的融资活动52）Subtotal of cash outflows分，总的现金流出53）Net cash flows from financing activities从融资活动的净现金流量4。Effect of Foreign Exchange Rate Changes on Casheffect的外汇汇率变动对现金5。Net Increase in Cash and Cash Equivalentsnet增加现金和现金等价物 Supplemental Information补充资料1。Investing and Financing Activities that do not Involve in Cash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57）Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2。Reconciliation of Net Profit to Cash Flows from Operating Activities调整的净利润现金流量从经营活动62）Net profit净利润63）Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets无形资产摊销Losses on disposal of fixed assets，intangible assets 损失处置固定资产，无形资产66）and other longterm assets (or deduct:gains) 和其他长期资产（或减：收益）67）Losses on scrapping of fixed assets 损失固定资产报废68）Financial expenses财务费用69）Losses arising from investments (ordeduct：gains） 引起的损失由投资管理（或减:收益)70）Defered tax credit (or deduct:debit）defered税收抵免（或减:借记卡）71）Decrease in inventories (or deduct:increase） 减少存货（或减：增加)72)Decrease in operating receivables （or deduct:increase） 减少经营性应收（或减:增加）73)Increase in operating payables （or deduct：decrease）增加的经营应付账款（或减：减少）74）Net payment on value added tax (or deduct：net receipts净支付的增值税(或减：收益净额75）Net cash flows from operating activities净经营活动的现金流量3。Net Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金,77)Less：cash at the beginning of the period减：现金期开始78)Plus：cash equivalents at the end of the period加:现金等价物在此期限结束79)Less：cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents净增加现金和现金等价物