财务报表英文翻译大全Word格式.docx
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Accruedpayroll
应收账款
Accountsreceivable
应付福利费
Welfareexpensespayable
其他应收款
Otherreceivable
应付股利
Dividendpayable
预付账款
Advancestosuppliers
应交税金
Taxespayable
应收补贴款
Subsidiesreceivable
其他应交款
Otherpayables
存货
其他应付款
Preparedby:
Month:
Date:
Year
Monetaryunit:
Inventories
Otheramountspayable
待摊费用
Prepaidexpenses
预提费用
Accruedexpenses
一年内到期的长期债权投资
Long-termdebtinvestmentduewithinayear
预计负债
Estimatedliabilities
其他流动资产
Othercurrentassets
一年内到期的长期负债
Long-termliabilitiesduewithinayear
流动资产合计
Sub-totalofcurrentassets
其他流动负债
Othercurrentliabilities
长期投资:
Long-terminvestments:
长期股权投资
Long-termequityinvestment
流动负债合计
Sub-totalofcurrentliabilities
长期债权投资
Long-termdebtinvestment
长期负债:
Long-termliabilities
长期投资合计
Sub-totaloflongterminvestment
长期借款
Long-termborrowings
固定资产:
Fixedassets:
应付债券
Bondspayable
固定资产原价
Fixedassets-cost
长期应付款
Long-termpayables
减:
累计折旧
Less:
Accumulateddepreciation
专项应付款
Specialpayables
固定资产净值
Fixedassets-NBV
其他长期负债
OtherIong-termliabilities
固定资产减值准备
Provisionforimpairmentoffixedassets
长期负债合计
Sub-totalofIong-termliabilities
固定资产净额
Fixedassets-net
递延税项
Deferredtaxes
工程物资
Constructionmaterials
递延税款贷项
Deferredtaxcredit
在建工程
Constructioninprogress
负债合计
Totalliabilities
固定资产清理
Disposaloffixedassets
固定资产合计
Sub-totaloffixedassets
所有者权益(或股东权益)
Owner'
(Stockholders'
equity
无形资产及其他资产
Intangibleandotherassets
实收资本(或股本)
Paid-incapital(orstock)
无形资产
Intangibleassets
已归还投资
Investmentreturned
长期待摊资产
Long-termprepayment
实收资本(或股本)净额
Paid-incapital(orstock)-net
其他长期资产
OtherIong-termassets
资本公积
Capitalsurplus
无形资产及其他资产合计
Sub-totalofintangibleandotherassets
赢余公积
Surplusreserve
其中:
法定公益金
Including:
Statutorypublicwelfarefund
递延税项:
Deferredtaxes:
未分配利润
Undistributedprofit
递延税款借项
Deferredtaxdebit
所有者权益(或股东权益)合计
Totalowner'
(stockholders'
资产总计
Totalassets
负债和所有者权益(或股东权益)合计
Totalliabilities&
owner'
(stockholders'
equity
利润表
IncomeStatement
年月日
项目
Item
LineNo.
本月数
Currentmonth
本年累计数
Currentyear
accumulative
一、主营业务收入
I.Revenuefrommainoperations
主营业务成本
Costofmainoperations
主营业务税金及附加
Taxesandsurchargesformainoperations
二、主营业务利润(亏损以“-”填列)
II.Profit/Lossfrommainoperations
力口:
其他业务利润(亏损以“-”填列)
Add:
Profit/Lossfromotheroperations
营业费用
Operatingexpenses
管理费用
Generalandadministrativeexpenses
财务费用
Financialexpenses
三、营业利润(亏损以“-”填列)
III.Operatingprofit/loss
投资收益(亏损以“-”填列)
Investmentincome/losses
补贴收入
Revenuefromsubsidies
营业外收入
Non-operatingrevenue
营业外支出
Non-operatingexpenditures
四、利润总额(亏损以“-”填列)
IV.Income/Lossbeforetax
所得税
Incometax
五、净利润(亏损以“-”填列)
V.Netincome/loss
Monetaryunit:
RMBYuan
补充资料Supplementaryinformation:
上年实际数
Currentyearcumulative
Prioryearactual
1.出售、处理部门或被投资单位所得收益
Gainonsaleanddisposalofadepartmentoran
investedenterprise
2.自然灾害发生的损失
Lossesarisingfromnaturaldisasters
3.会计政策变更增加(或减少)利润总额
Increase/decreaseinincomebeforetaxduetoachangeinaccountingpolicy
4.会计估计变更增加(或减少)利润总额
Increase/decreaseinincomebeforetaxduetoachangeinaccountingestimate
5.债务重组损失
Lossesarisingfromdebtrestructurings
6.其他
Others
现金流量表
CashFlowStatement
年度
金额
Amount
一、经营活动产生的现金流量
I.Cashflowsfromoperatingactivities
销售产品、提供劳务收到的现金
Cashreceivedfromthesaleofgoodsorrenderingofservices
收到的税费返还
Refundsoftaxes
收到的其他与经营活动有关的现金
Othercashreceiptsrelatingtooperatingactivities
现金流入小计
Sub-totalofcashinflows
购买商品、接受劳务支付的现金
Cashpaidforgoodsandservices
支付给职工及为职工支付的现金
Cashpaidtoandonbehalfofempioyees
支付的各项税费
Paymentsofalltypesoftaxes
支付的其他与经营活动有关的现金
Othercashpaymentsrelatingtooperatingactivities
现金流出小计
Sub-totalofcashoutflows
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
II.Cashflowsfrominvestingactivities
收回投资所收到的现金
Cashreceivedfromreturnofinvestments
取得投资收益所收到的现金
Cashreceivedfromreturnoninvestment
处置固定资产、无形资产和其他长期资产所收回的现金净额
Netcashreceivedfromthesaleoffixedassets,intangibleassetsandotherlong-termassets
收到的其他与投资活动有关的现金
Othercashreceiptsrelatingtoinvestingactivities
购建固定资产、无形资产和其他长期资产所支付的现金
CashPaidtoacquirefixedassets,intangibleassetsandotherIong-termassets
投资所支付的现金
Cashpaidtoacquireinvestments
支付的其他与投资活动有关的现金
Othercashpaymentrelatingtoinvestingactivities
Period:
Monetaryunit:
RMBYuan
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:
III.Cashflowsfromfinancingactivities:
吸收投资所收到的现金
Cashreceivedfrominvestmentbyothers
借款所收到的现金
Cashreceivedfromborrowings
收到的其他与筹资活动有关的现金
Othercashreceiptsrelatingtofinancingactivities
偿还债务所支付的现金
Cashpaymentofamountsborrowed
分配股利、利润或偿付利息所支付的现金
CashPaidfordistributionofdividendsorprofitsandforinterestexpense
支付的其他与筹资活动有关的现金
Othercashpaymentsrelatingtofinancingactivities
筹资活动产生的现金流量净额
Netcashflowfinancingactivities
四、汇率变动对现金的影响
IV.Effectofchangesinforeignexchangerateoncash
五、现金及现金等价物净增加额
V.Netincreaseincashandcashequivalents
补充资料
SupplementaryInformation
1.将净利润调节为经营活动现金流量:
Reconciliationofnetincometocashflowsfromoperatingactivities
净利润
Netincome
计提的资产减值准备
Provisionforimpairmentofassets
固定资产折旧
Depreciationoffixedassets
无形资产摊销
Amortizationofintangibleassets
长期待摊费用摊销
Amortizationoflong-termprepayment
待摊费用减少(减:
增加)
Decreaseinprepaidexpense(ordeduct:
increase)
预提费用增加(减:
减少)
Increaseofaccruedexpenses(ordeduct:
decrease)
处置固定资产、无形资产和其他长期资产的损失(减:
收益)
Lossesondisposaloffixedassets,intangibleassetsandotherIong-termassets(ordeduct:
gains)
固定资产报废损失
Lossesonscrappingoffixedassets
投资损失(减:
Investmentslosses(ordeduct:
递延税款贷项(减:
借项)
Deferredtaxcredit(ordeduct:
debit)
存货的减少(减:
Decreaseininventories(ordeduct:
经营性应收项目的减少(减:
Decreaseinoperatingpayables(ordeduct:
经营性应收项目的增加(减:
Increaseinoperatingpayables(ordeduct:
其他
Other
2.不涉及现金收支的投资和筹资活动
Investingandfinancingactivitiesthatdonotinvolvecashreceiptsandpayments
债务转化为资本
Conversionofdebtintocapital
一年内到期的可转换公司债券
Convertiblebondstobeexpiredwithinoneyear
融资租入固定资产
Fixedassetsunderfinancelease
3.现金及现金等价物净增加情况:
Netincreaseincashandcanequivalents
现金的期末余额
Cashatendofperiod
现金的期初余额
Cashatthebeginningoftheperiod
现金等价物的期末余额
Plus:
Cashequivalentsattheendoftheperiod
现金等价物的期初余额
Cashequivalentsatthebeginningoftheperiod
现金及现金等价物净增加额
Netincreaseincashandcashequivalents
资产减值准备明细表
StatementofProvisionforImpairmentofAssets
年度单位:
年初余额
Beginningbalanee
本年增加数
Increaseforcurrentyear
本年转回数
Reversalforcurrentyear
年末余额
Endingbalanee
一、坏账准备合计
I.Totalamountsofbaddebtsprovided
Accountsreceivable
Otherreceivables
二、短期投资跌价准备合计
II.Totalamountsofshort-term
investmentswrite-downprovided
股票投资
Including:
Stockinvestment
债券投资
Bondinvestment
三、存货跌价准备合计
川.Totalamountsofinventory
written-downprovided
库存商品
Goodsonhand
原材料
Rawmaterials
四、长期投资减值准备合计
IV.Totalamountsprovidedfor
impairmentofIong-terminvestments
Long-termequity
investment
五、固定资产减值准备合计
V.Totalamountsprovidedfor
impairmentoffixedassets
房屋、建筑物
Buildingsandstructures
机器设备
Equipmentandmachinery