中英文版财务报表.docx

1、中英文版财务报表中英文版财务报表资产负债表：1 资产 assets11 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents11库存现金 cash on hand1112零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116在途现金 cash in transit1117约当现金 cash equivalents1118其它现金及约当现金 other cash and cash equivalents112 短期投资 short-term investment1

2、121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券 short-term investments - government bonds1124 短期 投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资 -公司 债 short-term investments - corporate bonds1128 短期投资-其它

3、 short-term investments - other1129备抵短期投资跌价损失 allowance for reduction of short-term investmentto market1 1 3应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137应收票据 -关系人 notes receivable - related parties1138其它应收票据 other notes receivable1139备抵呆帐应收票据 allowance fo

4、r uncollec- tible accounts- notesreceivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 应收帐款 -关系人 accounts receivable - related parties1149 备抵呆帐应收帐款 allowance for uncollec- tible accounts - accountsreceivable118 其它应收款 other receivables1181应

5、收出售远汇款 forward exchange contract receivable1182应收远汇款 -外币 forward exchange contract receivable - foreigncurrencies1183买卖远汇折价 discount on forward ex-change contract1184应收收益 earned revenue receivable1187其它应收款 -关系人 other receivables - related parties1188其它应收款 -其它 other receivables - other1189备抵呆帐 -其它应收款

6、 allowance for uncollec- tible accounts - otherreceivables121122 存货 inventories1211 商品存货 merchandise inventory12寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222寄销制成品 consigned finished goods1223副产品 by-products1224在制

7、品 work in process1225委外加工 work in process - outsourced1226原料 raw materials1227物料 supplies1228在途原物料 materials and supplies in transit1229备抵存货跌价损失 allowance for reduction of inventory to market125 预 付费用 prepaid expenses1251预付薪资 prepaid payroll1252预付租金 prepaid rents1253预付保险费 prepaid insurance1254用品盘存 o

8、ffice supplies1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128129其它流动资产 other current assets1281进项税额 VAT paid ( or input tax)1282留抵税额 excess VAT paid (or overpaid VAT)1283暂付款 temporary payments1284代付款 payment on behalf of others

9、1285员工借支 advances to employees1286存出保证金 refundable deposits1287受限制存款 certificate of deposit-restricted1292 递延兑换损失 deferred foreign exchange losses 1293业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others1298 其它流动资产 -其它 other current assets - other13基金及长期投资 funds and lo

10、ng-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion13 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321长期股权投资 long-term equity investments1322长期债券投资 long-term bond investments13

11、23长期不动产投资 long-term real estate in-vestments1324人寿保险现金解约价值 cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market valueof long-term investments14 15固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 l

12、and - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建 物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments1439 累积

13、折旧 -房屋及建物 accumulated depreciation - buildings144146机（器）具及设备 machinery and equipment1441 机（器）具 machinery1448 机（器）具-重估增值 machinery - revaluation increments1449 累积折旧 -机（器 ）具 accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧-租赁资产 accumulated depreciation - lease

14、d assets152租赁权 益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧 -租赁权益改良 accumulated depreciation - leaseholdimprovements156 未完工程及预付购置设备款 construction in progress and prepayments forequipment1561未完工程 construction in progress1562预付购置设备款 prepayment for equipment158 杂项固定资产 miscellan

15、eous property, plant, and equipment1581 杂项固定资产 miscellaneous property, plant, and equipment1588杂项固定资产 -重估增值 miscellaneous property, plant, and equipment - revaluation increments1589累积折旧 -杂项固定资产 accumulated depreciation - miscellaneousproperty, plant, and equipment16 递耗资产 depletable assets161 递耗资产 de

16、pletable assets1611 天然资源 natural resources1618 天然资源 -重估增值 natural resources -revaluation increments1619 累积 折耗-天然资源 accumulated depletion - natural resources17 无形资产 intangibleassets171商标权 trademarks1711 商标权 trademarks172专利权 patents1721 专利权 patents173xxfranchise1731xxfranchise174 著作权 copyright1741 著作权

17、 copyright176商誉 goodwill1761 商誉 goodwill177开办费 organization costs1771 开办费 organization costs178其它无形资产 other intangibles1781递延退休金成本 deferred pension costs1782租赁权益改良 leasehold improvements1788 其它无形资产 -其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811债券发行成本 deferred bon

18、d issuance costs1812长期预付租金 long-term prepaid rent1813长期预付保险费 long-term prepaid insurance1815 预付退休金 prepaid pension cost18 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款 long-term notes , accounts and overduereceivables1841长期应收票据 long-term notes receivable1842

19、长期应收帐款 long-term accounts receivable1843催收帐款 overdue receivables1847长期应收票据及款项与催收帐款 -关系人 long-term notes, accounts andoverdue receivables- related parties1848其它长期应收款项 other long-term receivables1849备抵呆帐 -长期应收票据及款项与催收帐款 allowance for uncollectibleaccounts - long-term notes, accounts and overdue receiv

20、ables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value fromrevaluation1859 累积折旧 -出租资产 accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets18

21、81 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 - 业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employ

22、ees2117 短期借款 -关系人 short-term borrowings- related parties2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券 other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应 付票据 notes

23、 payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties217 应付费用 accrued expenses2171应付薪工 accrued payroll2172应付租金 accrued rent payable2173应付利息 accr

24、ued interest payable2174应付营业税 accrued VAT payable2175应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218219其它应付款 other payables2181应付购入远汇款 forward exchange contract payable2182应付远汇款 -外币 forward exchange contract payable - foreigncurrencies2183买卖远汇溢价 premium on forward

25、exchange contract2184应付土地房屋款 payables on land and building purchased2185应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable226 预收款项 advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advanc

26、e2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债 long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - currentportion2272 一年或一营业周期内到期长期借款 long-term loans payable - currentportion2273 一年或一营业周期内到期长期应付票据及款项 long-term notes andaccounts payable due within one year or on

27、e operating cycle2277 一年或一营业周期内到期长期应付票据及款项 -关系人 long-term notesand accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债 other long-term lia- bilities - current portion228229其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283暂收款 temporary receipts2284代收款

28、receipts under custody2285估计售后服务 / 保固负债 estimated warranty liabilities2292递延兑换利益 deferred foreign exchange gain2293业主(股东)往来 owners current account2294同业往来 current account with others2298 其它流动负债 -其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应

29、付公司债 corporate bonds payable2319 应付公司债溢 (折)价 premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees2327 长期借款 -关系人 long-term loans payable - r

30、elated parties2328 长期借款 -其它 long-term loans payable - other233长期应付票据及款项 long-term notes and accounts payable2331长期应付票据 long-term notes payable2332长期应付帐款 long-term accounts pay-able2333长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项 -关系人 Long-term notes and accounts payable - related parti

31、es2338 其它长期应付款项 other long-term payables234估计应付土地增值税 accrued liabilities for land value increment tax2341 估计应付土地增值税 estimated accrued land value incremental taxpay-able235应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债 -其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 mi