nonresident三大会计报表中英文对照

2021年1月22日发(作者：vacant)




三
大
会
计
报
表
对
照

英
中
文
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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
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 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 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
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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 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 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
应付工资
Accrued payro1l
应付福利费
Welfare payable
应付利润
(
股利
) Profits payab1e
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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 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 person
其中
:
国有法人资本
Including:State- owned legal person
集体法人资本
Collective legal person
个人资本
Personal capital
外商资本
Foreign businessmen
资本公积
Capital surplus
盈余公积
surplus reserve
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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 Statements
所有者权益合计
Total shareholder




负债及所有者权益总计
Total Liabilities & Equity


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

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 (minusinterest 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
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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


现金流量表
Cash Flows Statement
Prepared by:

Period: Unit:
Items
Flows from Operating Activities:
01)Cash received from sales of goods or rendering of services
02)Rental received

Value added tax on sales received and refunds of value
03)added tax paid

04)Refund of other taxes and levy other than value added tax

07)Other cash received relating to operating activities

08)Sub- total of cash inflows

09)Cash paid for goods and services

10)Cash paid for operating leases

11)Cash paid to and on behalf of employees

12)Value added tax on purchases paid

13)Income tax paid

14)Taxes paid other than value added tax and income tax

17)Other cash paid relating to operating activities

18)Sub- total of cash outflows
19)Net cash flows from operating activities
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Flows from Investing Activities:

20)Cash received from return of investments

21)Cash received from distribution of dividends or profits

22)Cash received from bond interest income

Net cash received from disposal of fixed assets,intangible
23)assets and other long-term assets

26)Other cash received relating to investing activities

27)Sub-total of cash inflows

Cash paid to acquire fixed assets,intangible assets
28)and other long- term assets

29)Cash paid to acquire equity investments

30)Cash paid to acquire debt investments

33)Other cash paid relating to investing activities

34)Sub-total of cash outflows
35)Net cash flows from investing activities
Flows from Financing Activities:

36)Proceeds from issuing shares

37)Proceeds from issuing bonds

38)Proceeds from borrowings

41)Other proceeds relating to financing activities

42)Sub-total of cash inflows

43)Cash repayments of amounts borrowed

44)Cash payments of expenses on any financing activities

45)Cash payments for distribution of dividends or profits

46)Cash payments of interest expenses

47)Cash payments for finance leases

48)Cash payments for reduction of registered capital

51)Other cash payments relating to financing activities
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