完整英文版资产负债表Word下载.doc

1、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

2、 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 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

3、 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 土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 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 特准储备物资 Among it:Specially appro

4、ved 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 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） Profit

5、s 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 pay

6、able 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 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 Nati

7、onal capital 集体资本 Collective capital 法人资本 Legal persons capital 国有法人资本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 法定盈余公积statutory surplus reserve 公益金 public welfare fund 补充流动资本 Supplermentary current ca

8、pital * 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 shareholders equity 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 出口产品销 售收入 Including：Export sales 销售

9、折扣与折让 Less：Sales discount and allowances 产品销售净额Net sales of products 产品销售税金Less：Sales tax 产品销售成本 Cost of sales 出口产品销售成本Including：Cost of export sales 产品销售毛利 Gross profit on sales 销售费用 Less：Selling expenses 管理费用General and administrative expenses 财务费用Financial expenses 利息支出（减利息收入） Including：Interest

10、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 投资收益Add：Income on investment 营业外收入Add：Non-operating income 营业外支出Less：Non-operating expenses 以前年度损益调整Add：adjustment of loss and gain for

11、 previous years 利润总额 Total profit 所得税 Less：Income tax 净利润 Net profit 现金流量表Cash Flows Statement Prepared by:Period: Unit:Items 1.Cash 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 valu

12、e 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

13、 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 2.Cash Flows from Investing Activities:20）Cash received from return of investments

14、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 acqu

15、ire 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 3.Cash Flows from Financi

16、ng 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 fo

17、r 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 52）Sub-total of cash outflows 53）Net cash flows from financing activities 4.Ef

18、fect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents Supplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56）Repayment of debts by the transfer of fixed assets 57）Repayment of debts by the transfer of inve

19、stments 58）Investments in the form of fixed assets 59）Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62）Net profit 63）Add provision for bad debt or bad debt written off 64）Depreciation of fixed assets 65）Amortization of intan

20、gible assets Losses on disposal of fixed assets,intangible assets 66）and other long-term assets （or deduct:gains） 67）Losses on scrapping of fixed assets 68）Financial expenses 69）Losses arising from investments （or deduct:70）Defered tax credit （or deduct:debit） 71）Decrease in inventories （or deduct：i

21、ncrease） 72）Decrease in operating receivables （or deduct:73）Increase in operating payables （or deduct:decrease） 74）Net payment on value added tax （or deduct:net receipts 75）Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76）cash at the end of the period 77）Less:c

22、ash at the beginning of the period 78）Plus:cash equivalents at the end of the period 79）Less:cash equivalents at the beginning of the period 80）Net increase in cash and cash equivalentsReference：BBS.KJ86.COM发表评论 | 举报日志 阅读（3871）| 评论（31） 1.1楼扈永福 2008-02-27 10:08 回复 o 发站内信 还好，就是看不懂，有没有中英文对照的！2.2楼扈永福 2008-02-27 10:13 回复 01）Cash received from sales of goods or rendering of services 02）Rental received 4.Effect of F