完整英文版资产负债表.doc
《完整英文版资产负债表.doc》由会员分享，可在线阅读，更多相关《完整英文版资产负债表.doc（13页珍藏版）》请在冰点文库上搜索。
完整英文版资产负债表、利润表及现金流量表2008-02-2701:
03
资产负债表BalanceSheet
项目 ITEM
货币资金 Cash
短期投资 Shortterminvestments
应收票据 Notesreceivable
应收股利 Dividendreceivable
应收利息 Interestreceivable
应收帐款 Accountsreceivable
其他应收款Otherreceivables
预付帐款Accountsprepaid
期货保证金Futureguarantee
应收补贴款Allowancereceivable
应收出口退税Exportdrawbackreceivable
存货 Inventories
其中：
原材料Including:
Rawmaterials
产成品（库存商品）Finishedgoods
待摊费用 Prepaidanddeferredexpenses
待处理流动资产净损失 UnsettledG/Loncurrentassets
一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear
其他流动资产 Othercurrentassets
流动资产合计 Totalcurrentassets
长期投资：
Long-terminvestment：
其中:
长期股权投资Includinglongtermequityinvestment
长期债权投资Longtermsecuritiesinvestment
*合并价差Incorporatingpricedifference
长期投资合计 Totallong-terminvestment
固定资产原价Fixedassets-cost
减：
累计折旧Less:
AccumulatedDpreciation
固定资产净值Fixedassets-netvalue
减：
固定资产减值准备 Less:
Impairmentoffixedassets
固定资产净额 Netvalueoffixedassets
固定资产清理 Disposaloffixedassets
工程物资 Projectmaterial
在建工程 ConstructioninProgress
待处理固定资产净损失 UnsettledG/Lonfixedassets
固定资产合计Totaltangibleassets
无形资产 Intangibleassets
其中:
土地使用权 Includinganduserights
递延资产（长期待摊费用）Deferredassets
其中:
固定资产修理 Including:
Fixedassetsrepair
固定资产改良支出Improvementexpenditureoffixedassets
其他长期资产Otherlongtermassets
其中:
特准储备物资 Amongit:
Speciallyapprovedreservingmaterials
无形及其他资产合计 Totalintangibleassetsandotherassets
递延税款借项Deferredassetsdebits
资产总计 TotalAssets
资产负债表（续表）BalanceSheet
项目 ITEM
短期借款 Short-termloans
应付票款 Notespayable
应付帐款 Accountspayab1e
预收帐款 Advancesfromcustomers
应付工资 Accruedpayro1l
应付福利费Welfarepayable
应付利润（股利） Profitspayab1e
应交税金 Taxespayable
其他应交款Otherpayabletogovernment
其他应付款Othercreditors
预提费用 Provisionforexpenses
预计负债 Accruedliabilities
一年内到期的长期负债 Longtermliabilitiesduewithinoneyear
其他流动负债 Othercurrentliabilities
流动负债合计Totalcurrentliabilities
长期借款 Long-termloanspayable
应付债券 Bondspayable
长期应付款long-termaccountspayable
专项应付款Specialaccountspayable
其他长期负债 Otherlong-termliabilities
其中:
特准储备资金Including:
Specialreservefund
长期负债合计 Totallongtermliabilities
递延税款贷项 Deferredtaxationcredit
负债合计 Totalliabilities
*少数股东权益 Minorityinterests
实收资本（股本） SubscribedCapital
国家资本 Nationalcapital
集体资本 Collectivecapital
法人资本 Legalperson"scapital
其中:
国有法人资本 Including:
State-ownedlegalperson"scapital
集体法人资本 Collectivelegalperson"scapital
个人资本 Personalcapital
外商资本 Foreignbusinessmen"scapital
资本公积 Capitalsurplus
盈余公积 surplusreserve
其中:
法定盈余公积 Including:
statutorysurplusreserve
公益金 publicwelfarefund
补充流动资本 Supplermentarycurrentcapital
*未确认的投资损失（以“-”号填列） Unaffirmedinvestmentloss
未分配利润Retainedearnings
外币报表折算差额ConverteddifferenceinForeignCurrencyStatements
所有者权益合计 Totalshareholder"sequity
负债及所有者权益总计 TotalLiabilities&Equity
利润表INCOMESTATEMENT
项目ITEMS
产品销售收入 Salesofproducts
其中：
出口产品销
售收入 Including：
Exportsales
减：
销售折扣与折让 Less：
Salesdiscountandallowances
产品销售净额 Netsalesofproducts
减：
产品销售税金 Less：
Salestax
产品销售成本 Costofsales
其中：
出口产品销售成本 Including：
Costofexportsales
产品销售毛利 Grossprofitonsales
减：
销售费用 Less：
Sellingexpenses
管理费用 Generalandadministrativeexpenses
财务费用 Financialexpenses
其中：
利息支出（减利息收入）Including：
Interestexpenses（minusinterestihcome）
汇兑损失（减汇兑收益） Exchangelosses（minusexchangegains）
产品销售利润 Profitonsales
加：
其他业务利润 Add：
profitfromotheroperations
营业利润 Operatingprofit
加：
投资收益 Add：
Incomeoninvestment
加：
营业外收入 Add：
Non-operatingincome
减：
营业外支出 Less：
Non-operatingexpenses
加：
以前年度损益调整 Add：
adjustmentoflossandgainforpreviousyears
利润总额 Totalprofit
减：
所得税 Less：
Incometax
净利润 Netprofit
现金流量表CashFlowsStatement
Preparedby:
Period:
Unit:
Items
1.CashFlowsfromOperatingActivities:
01）Cashreceivedfromsalesofgoodsorrenderingofservices
02）Rentalreceived
Valueaddedtaxonsalesreceivedandrefundsofvalue
03）addedtaxpaid
04）Refundofothertaxesandlevyotherthanvalueaddedtax
07）Othercashreceivedrelatingtooperatingactivities
08）Sub-totalofcashinflows
09）Cashpaidforgoodsandservices
10）Cashpaidforoperatingleases
11）Cashpaidtoandonbehalfofemployees
12）Valueaddedtaxonpurchasespaid
13）Incometaxpaid
14）Taxespaidotherthanvalueaddedtaxandincometax
17）Othercashpaidrelatingtooperatingactivities
18）Sub-totalofcashoutflows
19）Netcashflowsfromoperatingactivities
2.CashFlowsfromInvestingActivities:
20）Cashreceivedfromreturnofinvestments
21）Cashreceivedfromdistributionofdividendsorprofits
22）Cashreceivedfrombondinterestincome
Netcashreceivedfromdisposaloffixedassets,intangible
23）assetsandotherlong-termassets
26）Othercashreceivedrelatingtoinvestingactivities
27）Sub-totalofcashinflows
Cashpaidtoacquirefixedassets,intangibleassets
28）andotherlong-termassets
29）Cashpaidtoacquireequityinvestments
30）Cashpaidtoacquiredebtinvestments
33）Othercashpaidrelatingtoinvestingactivities
34）Sub-totalofcashoutflows
35）Netcashflowsfrominvestingactivities
3.CashFlowsfromFinancingActivities:
36）Proceedsfromissuingshares
37）Proceedsfromissuingbonds
38）Proceedsfromborrowings
41）Otherproceedsrelatingtofinancingactivities
42）Sub-totalofcashinflows
43）Cashrepaymentsofamountsborrowed
44）Cashpaymentsofexpensesonanyfinancingactivities
45）Cashpaymentsfordistributionofdividendsorprofits
46）Cashpaymentsofinterestexpenses
47）Cashpaymentsforfinanceleases
48）Cashpaymentsforreductionofregisteredcapital
51）Othercashpaymentsrelatingtofinancingactivities
52）Sub-totalofcashoutflows
53）Netcashflowsfromfinancingactivities
4.EffectofForeignExchangeRateChangesonCash
5.NetIncreaseinCashandCashEquivalents
SupplementalInformation
1.InvestingandFinancingActivitiesthatdonotInvolvein
CashReceiptsandPayments
56）Repaymentofdebtsbythetransferoffixedassets
57）Repaymentofdebtsbythetransferofinvestments
58）Investmentsintheformoffixedassets
59）Repaymentsofdebtsbythetransferofinvestories
2.ReconciliationofNetProfittoCashFlowsfromOperating
Activities
62）Netprofit
63）Addprovisionforbaddebtorbaddebtwrittenoff
64）Depreciationoffixedassets
65）Amortizationofintangibleassets
Lossesondisposaloffixedassets,intangibleassets
66）andotherlong-termassets（ordeduct:
gains）
67）Lossesonscrappingoffixedassets
68）Financialexpenses
69）Lossesarisingfrominvestments（ordeduct:
gains）
70）Deferedtaxcredit（ordeduct:
debit）
71）Decreaseininventories（ordeduct：
increase）
72）Decreaseinoperatingreceivables（ordeduct:
increase）
73）Increaseinoperatingpayables（ordeduct:
decrease）
74）Netpaymentonvalueaddedtax（ordeduct:
netreceipts
75）Netcashflowsfromoperatingactivities
3.NetIncreaseinCashandCashEquivalents
76）cashattheendoftheperiod
77）Less:
cashatthebeginningoftheperiod
78）Plus:
cashequivalentsattheendoftheperiod
79）Less:
cashequivalentsatthebeginningoftheperiod
80）Netincreaseincashandcashequivalents
Reference：
BBS.KJ86.COM
发表评论|举报日志阅读（3871）|评论（31）
1.
1楼扈永福2008-02-2710:
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2008-02-2710:
13回复
o发站内信
现金流量表CashFlowsStatement
Preparedby:
Period:
Unit:
Items
1.CashFlowsfromOperatingActivities:
01）Cashreceivedfromsalesofgoodsorrenderingofservices
02）Rentalreceived
Valueaddedtaxonsalesreceivedandrefundsofvalue
03）addedtaxpaid
04）Refundofothertaxesandlevyotherthanvalueaddedtax
07）Othercashreceivedrelatingtooperatingactivities
08）Sub-totalofcashinflows
09）Cashpaidforgoodsandservices
10）Cashpaidforoperatingleases
11）Cashpaidtoandonbehalfofemployees
12）Valueaddedtaxonpurchasespaid
13）Incometaxpaid
14）Taxespaidotherthanvalueaddedtaxandincometax
17）Othercashpaidrelatingtooperatingactivities
18）Sub-totalofcashoutflows
19）Netcashflowsfromoperatingactivities
2.CashFlowsfromInvestingActivities:
20）Cashreceivedfromreturnofinvestments
21）Cashreceivedfromdistributionofdividendsorprofits
22）Cashreceivedfrombondinterestincome
Netcashreceivedfromdisposaloffixedassets,intangible
23）assetsandotherlong-termassets
26）Othercashreceivedrelatingtoinvestingactivities
27）Sub-totalofcashinflows
Cashpaidtoacquirefixedassets,intangibleassets
28）andotherlong-termassets
29）Cashpaidtoacquireequityinvestments
30）Cashpaidtoacquiredebtinvestments
33）Othercashpaidrelatingtoinvestingactivities
34）Sub-totalofcashoutflows
35）Netcashflowsfrominvestingactivities
3.CashFlowsfromFinancingActivities:
36）Proceedsfromissuingshares
37）Proceedsfromissuingbonds
38）Proceedsfromborrowings
41）Otherproceedsrelatingtofinancingactivities
42）Sub-totalofcashinflows
43）Cashrepaymentsofamountsborrowed
44）Cashpaymentsofexpensesonanyfinancingactivities
45）Cashpaymentsfordistributionofdividendsorprofits
46）Cashpaymentsofinterestexpenses
47）Cashpaymentsforfinanceleases
48）Cashpaymentsforreductionofregisteredcapital
51）Othercashpaymentsrelatingtofinancingactivities
52）Sub-totalofcashoutflows
53）Netcashflowsfromfinancingactivities
4.EffectofF
升级会员 