财务报表英文翻译Word文档下载推荐.docx
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流动资产合计TOTALCURRENTASSETS
非流动资产:
NON-CURRENTASSETS
发放贷款及垫款Loansandpayments
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Investmentrealestates
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
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
其中:
特准储备物资Including:
Physicalassetsreservespecificallyauthorized
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
向中央银行借款Borrowingsfromcentralbank
吸收存款及同业存放Depositsfromcustomersandinterbank
拆入资金Depositfunds
交易性金融负债Financialassetsheldforliabilities
应付票据Notespayable
应付账款Accountspayable
预收款项Paymentsreceivedinadvance
卖出回购金融资产款Fundsfromsalesoffinancialassetswithrepurchasementagreement
应付手续费及佣金Handlingchargesandcommissionspayable
应付职工薪酬Employeebenefitspayable
应付工资Including:
Wagespayable
应付福利费Welfarepayable
其中:
职工奖励及福利基Including:
Bonusandwelfarefundforstaffandworkers
应交税费Taxesandsurchargespayable
应交税金Including:
Taxespayable
应付利息Interestspayable
应付股利Dividendspayable
其他应付款Otherpayables
应付分保账款Cessioninsurancepremiumspayable
保险合同准备金Provisionforinsurancecontracts
代理买卖证券款Fundsreceivedasagentofstockexchange
代理承销证券款Fundsreceivedasstockunderwrite
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EstimatedLiabilities
递延所得税负债Deferredtaxliabilities
其他非流动负债Othernon-currentliabilities
特准储备基金Including:
Authorizedreservefund
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)
国家资本Nationalcapital
集体资本Collectivecapital
法人资本Legalperson’scapital
国有法人资本State-ownedlegalperson'
scapital
集体法人资本Collectivelegalperson'
个人资本Personalcapital
外商资本Foreigncapital
减:
已归还投资Less:
Investmentreturned
实收资本净额Netpaid-upcapital
资本公积Capitalreserves
库存股Treasurystock
专项储备Specialreserves
盈余公积Surplusreserves
法定公积金Statutorysurplusreserve
任意公积金Othersurplusreserve
储备基金Reservefund
企业发展基金Enterpriseexpansionfund
利润归还投资Profitscapitalizedonreturnofinvestment
一般风险准备Provisionfornormalrisks
未分配利润Retainedearnings/Undistributedprofits
外币报表折算差额Exchangedifferencesontranslatingforeignoperations
归属于母公司所有者权益合计Totalequityattributabletotheshareholdersofparentcompany
Totalequityattributabletotheshareholdersofparentcompany
少数股东权益Minorityshareholders'
equity(B/S)
所有者权益合计TOTALOWNERS'
EQUITY
负债和所有者权益总计TOTALLIABILITIESANDOWNERS'
资产负债表
(二)
流动资产:
CURRENTASSETS
坏帐准备Less:
Provisionforbaddebts
应收股利Dividendsreceivable
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
流动资产合计TOTALCURRENTASSETS
可供出售金融资产Available-for-salefinancialassets
长期股权投资long-termequityinvestments
投资性房地产Investmentrealestate
固定资产清理Disposaloffixedassets
油气资产Oilandnaturalgasassets
非流动资产合计TOTALNON-CURRENTASSETS
应付职工薪酬Employeebenefitspayable/Staffremunerationpayables
预计负债Provisionsforliabilities
递延所得税负债Deferredincometaxliabilities
OWNERS'
EQUITY(orshareholders'
实收资本(或股本)Paid-upcapital(orsharecapital)
国家资本Nationalcapital
集体资本Collateralcapital
法人资本Legalperson'
个人资本Personalcapital
外商资本Foreigncapital
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'
利润表
一、营业总收入Overallsales/Overallincome
其中:
营业收入Including:
Sales/Incomefromoperations/Incomefromoperations
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
业务招待费Entertainmentexpenses/Businessentertainment
研究与开发费Researchanddevelopmentcosts
财务费用Financialexpenses
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
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
营业外收入Plus:
Non-operatingprofit
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
营业外支出Less:
Non-operatingexpenses
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
应弥补亏损Losstocover
所得税费用Less:
Incometaxexpenses
五、净利润(净亏损以“-”号填列)Netprofit
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(都要校对一下)
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Netincreaseinrepur