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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
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其中
:
原材料
I
ncluding: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 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
< br>:
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 payroll
应付福利费
Welfare
payable
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
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
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
2.
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
Less:Sales discount and allowances
产品销售净额
Net sales
of products
减
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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
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
< br>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