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财务英语学习
财务英语
资产负债表BalanceSheet
一、资产ASSETS
流动资产:
CURRENTASSETS
货币资金Cashandcashequivalents
交易性金融资产Financialassetsheldfortrading
应收票据Notesreceivable
应收账款Accountsreceivable
减：
坏帐准备Less：
Provisionforbaddebts
预付款项Advancestosuppliers
应收利息Interestsreceivable
应收股利Dividendsreceivable
其他应收款Otherreceivables
存货Inventories
其中：
原材料Including：
Rawmaterials
库存成品及商品Inventoryoffinishedgoods
低值易耗品Consumbles
一年内到期的非流动资产Non-currentassetsmaturing/duewithinoneyear
其他流动资产Othercurrentassets
流动资产合计TOTALCURRENTASSETS
非流动资产：
NON-CURRENTASSETS
可供出售金融资产Available-for-salefinancialassets
持有至到期投资Held-to-maturityinvestments
长期应收款Long-termreceivables
长期股权投资long-termequityinvestments
投资性房地产Investmentrealestate
固定资产（固定资产原价）Fixedassets（Originalvalueoffixedassets）
减：
累计折旧Less：
Accumulateddepreciation
固定资产净值Fixedassets-netvalue
减：
固定资产减值准备Reserveforfixedassetsimpairment
固定资产净额Netfixedassets
在建工程Constructioninprogress
工程物资Projectmaterials
固定资产清理Disposaloffixedassets
生产性生物资产Productivebiologicalassets
油气资产Oilandnaturalgasassets
无形资产Intangibleassets
开发支出Developmentcosts
商誉Goodwill
长期待摊费用Long-termdeferredexpenses
递延所得税资产Deferredincometaxassets
其他非流动资产Othernon-currentassets
非流动资产合计TOTALNON-CURRENTASSETS
资产总计TOTALASSETS
二、负债LIABILITIES
流动负债：
CURRENTLIABILITIES
短期借款Short-termborrowings
交易性金融负债Financialassetsheldforliabilities
应付票据Notespayable
应付账款Accountspayable
预收款项Paymentsreceivedinadvance
应付职工薪酬Employeebenefitspayable/Staffremunerationpayables
应交税费Taxesandsurchargespayable
应付利息Interestspayable
应付股利Dividendspayable
其他应付款Otherpayables
一年内到期的非流动负债Non-currentliabilitiesmaturingwithinoneyear
其他流动负债Othercurrentliabilities
流动负债合计TOTALCURRENTLIABILITIES
非流动负债：
NON-CURRENTLIABILITIES
长期借款Long-termborrowings
应付债券Debtsecuritiesissued
长期应付款Long-termpayables
专项应付款Specificitempayable
预计负债Provisionsforliabilities
递延所得税负债Deferredincometaxliabilities
其他非流动负债Othernon-currentliabilities
非流动负债合计TOTALNON-CURRENTLIABILITIES
负债合计TOTALLIABILITIES
三、所有者权益（或股东权益）：
OWNERS'EQUITY（orshareholders'equity）
实收资本（或股本）Paid-upcapital（orsharecapital）
其中：
国家资本Nationalcapital集体资本Collateralcapital法人资本Legalperson'scapital
个人资本Personalcapital
外商资本Foreigncapital
资本公积Capitalreserves
减：
库存股Treasurystock
盈余公积Surplusreserves
未分配利润Retainedearnings/Undistributedprofit
所有者权益（或股东权益）合计TOTALOWNERS'EQUITY（ORSHAREHOLDERS'EQUITY）
负债和所有者权益（或股东权益）总计TOTALLIABILITIESANDOWNERS'EQUITY
利润表IncomeStatement
一、营业总收入Overallsales/Overallincome
营业收入Including:
Sales/Incomefromoperations/Incomefromoperations
其中：
主营业务收入Sales/Incomefrommainbusiness/Incomefrommainbusiness
其他业务收入Sales/Incomefromotherbusiness/Incomefromotherbusiness
利息收入Interestsincome
已赚保费Insurancepremiumsearned
手续费及佣金收入Handlingchargesandcommissionsincome
二、营业总成本Overallcosts
营业成本Including:
Costsofoperations
其中：
主营业务成本Costsofmainbusiness
其他业务成本Costsofotherbusiness
利息支出Interestsexpenses
手续费及佣金支出Handlingchargesandcommissionsexpenses
退保金Refundofinsurancepremiums
赔付支出净额Netpaymentsforinsuranceclaims
提取保险合同准备金净额Netprovisionforinsurancecontracts
保单红利支出Commissionsoninsurancepolicies
分保费用Cessioncharges
营业税金及附加Taxesandsurchargesonoperations
销售费用Sellinganddistributionexpenses
管理费用Generalandadministrativeexpenses
其中：
业务招待费Entertainmentexpenses/Businessentertainment
研究与开发费Researchanddevelopmentcosts
财务费用Financialexpenses
其中：
利息支出Interestsexpenses
利息收入Interestsincome
汇兑净损失Foreignexchangenetloss
资产减值损失Impairmentlossonassets
加：
公允价值变动收益（损失以“－”号填列）Plus:
Gainorlossfromchangesinfairvalues投资收益（损失以“－”号填列）Investmentincome
其中：
对联营企业和合营企业的投资收益Including:
Investmentincomefromjointventuresandaffiliates
汇兑收益（损失以“-”号填列）Gainorlossonforeignexchangetransactions
三、营业利润（亏损以“－”号填列）Profitfromoperations
加：
营业外收入Plus:
Non-operatingprofit
其中：
非流动资产处置利得Gainfromdisposalofnon-currentassets
非货币性资产交换利得Gainfromexchangeofnon-monetaryassets政府补助Governmentalsubsidy
债务重组利得Gainofdebtrestructuring
减：
营业外支出Less:
Non-operatingexpenses
其中：
非流动资产处置损失Lossfromdisposalofnon-currentassets
非货币性资产交换损失Lossfromexchangeofnon-monetaryassets
债务重组损失Lossofdebtrestructuring
四、利润总额（亏损总额以“－”号填列）Profitbeforetax
加：
应弥补亏损Losstocover
减：
所得税费用Less:
Incometaxexpenses
五、净利润（净亏损以“－”号填列）Netprofit
其中：
被合并方在合并前实现的净利润Amongwhich:
Netprofitrecognizedbeforethemerger
归属于母公司所有者的净利润Netprofitattributabletoshareholdersofparentcompany少数股东损益Minorityinterestincome
六、每股收益：
Earningspershare（EPS）
基本每股收益BasicEPS
稀释每股收益DilutedEPS
七、其他综合收益Othercomprehensiveincome
八、综合收益总额Totalcomprehensiveincome
归属于母公司所有者的综合收益总额Totalcomprehensiveincomeattributabletoshareholdersofparentcompany
归属于少数股东的综合收益总额Totalcomprehensiveincomeattributabletominorityshareholders
现金流量表Statementofcashflows
一、经营活动产生的现金流量Cashflowsfromoperatingactivities
销售商品、提供劳务收到的现金Cashreceivedfromthesalesofgoodsandtherenderingofservices
客户存款和同业存放款项净增加额Netincreaseindepositsfromcustomersandplacementsfromcorporationsinthesameindustry
向中央银行借款净增加额Netincreaseinloanfromcentralbank
向其他金融机构拆入资金净增加额Netincreaseinfundsborrowedfromotherfinancialinstitutions
收到原保险合同保费取得的现金Cashpremiumsreceivedonoriginalinsurancecontracts
收到再保险业务现金净额Cashreceivedfromre-insurancebusiness
保户储金及投资款净增加额Netincreaseindepositsandinvestmentsfrominsurers
处置交易性金融资产净增加额Netincreaseindisposaloftradingfinancialassets
收取利息、手续费及佣金的现金Interest,handlingchargesandcommissionsreceived
拆入资金净增加额Netincreaseinfundsdeposit
回购业务资金净增加额Netincreaseinrepurchasementbusinessfunds
收到的税费返还Receiptsoftaxrefunds
收到其他与经营活动有关的现金Othercashreceivedrelatingtooperatingactivities
其中：
企业内部银行收到的现金Including:
Cashreceivedbyin-housebank
经营活动现金流入小计Sub-totalofcashinflowsfromoperatingactivities
购买商品、接受劳务支付的现金Cashpaymentsforgoodspurchasedandservicesreceived
客户贷款及垫款净增加额Netincreaseinloansandpaymentsonbehalf
存放中央银行和同业款项净增加额Netincreaseindepositswithcentrebankandinterbank
支付原保险合同赔付款项的现金Paymentsofclaimsfororiginalinsurancecontracts
支付利息、手续费及佣金的现金Interests,handlingchargesandcommissionspaid
支付保单红利的现金Commissionsoninsurancepoliciespaid
支付给职工以及为职工支付的现金Cashpaymentstoandonbehalfofemployees
支付的各项税费Paymentsofalltypesoftaxes
支付其他与经营活动有关的现金Othercashpaymentsrelatingtooperatingactivities
经营活动现金流出小计Sub-totalofcashoutflowsfromoperatingactivities
经营活动产生的现金流量净额Netcashflowsfromoperatingactivities
二、投资活动产生的现金流量：
Cashflowsfrominvestingactivities
收回投资收到的现金Cashreceivedfromdisposalsandwithdrawoninvestment
取得投资收益收到的现金Cashreceivedfromreturnsoninvestments
处置固定资产、无形资产和其他长期资产收回的现金净额Netcashreceivedfromdisposalsoffixedassets,intangibleassetsandotherlong-termassets
处置子公司及其他营业单位收到的现金净额Netcashreceivedfromdisposalsofsubsidiariesandotherbusinessunits
收到其他与投资活动有关的现金Othercashreceivedrelatingtoinvestingactivities
投资活动现金流入小计Sub-totalofcashinflowsfrominvestingactivities
购建固定资产、无形资产和其他长期资产支付的现金Cashpaymentstoacquireandconstructfixedassets,intangibleassetsandotherlong-termassets
投资支付的现金Cashpaymentstoacquireinvestments
质押贷款净增加额Netincreaseinsecuredloans
取得子公司及其他营业单位支付的现金净额Netcashpaymentsforacquisitionsofsubsidiariesandotherbusinessunits
支付的其他与投资活动有关的现金Othercashpaymentsrelatingtoinvestingactivities
投资活动现金流出小计Sub-totalofcashoutflowsfrominvestingactivities
投资活动产生的现金流量净额Netcashflowsfrominvestingactivities
三、筹资活动产生的现金流量Cashflowsfromfinancingactivities
吸收投资所收到的现金Cashreceivedfrominvestorsinmakinginvestmentintheenterprise
其中：
子公司吸收少数股东投资收到的现金Including:
Cashreceivedfromissuingsharesofminorityshareholders
取得借款所收到的现金Cashreceivedfromborrowings
发行债券收到的现金Proceedsfromissuanceofbonds
收到的其他与筹资活动有关的现金Othercashreceivedrelatingtofinancingactivities
筹资活动现金流入小计Sub-totalofcashoutflowsfromfinancingactivities
偿还债务所支付的现金Cashrepaymentsofamountsborrowed
分配股利、利润或偿付利息所支付的现金Cashpaymentsfordistributionofdividendsorprofits,orcashpaymentsforinterestexpenses
其中：
子公司支付给少数股东的股利、利润Including:
Subsidiarycompaniespaycashtominorityshareholdersforinterestexpensesanddistributionofdividendsorprofit
支付的其他与筹资活动有关的现金Othercashpaymentsrelatingtofinancingactivities
筹资活动现金流出小计Sub-totalofcashoutflowsfromfinancingactivities
筹资活动产生的现金流量净额Netcashflowsfromfinancingactivities
四、汇率变动对现金及现金等价物的影响Effectofforeignexchangeratechangesoncashandcashequivalents
五、现金及现金等价物净增加额Netincreaseincashandcashequivalents
加：
期初现金及现金等价物余额Plus:
Cashandcashequivalentsatbeginningofperiod
六、期末现金及现金等价物余额Cashandcashequivalentsatendofperiod
本月实际Actualforthismonth
去年同期Thecorrespondingperiodoflastyear
本年累计Accumulativetotalforthisyear
行次Line
金额Amount
项目Item
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