财务报表中英文对照1.docx
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财务报表中英文对照1
财务报表中英文对照
一、企业财务会计报表封面FINANCIALREPORTCOVER
报表所属期间之期末时间点PeriodEnded
所属月份ReportingPeriod
报出日期SubmitDate
记账本位币币种LocalReportingCurrency
审核人Verifier
填表人Preparer
二、资产负债表BalanceSheet
资产Assets
流动资产CurrentAssets
货币资金BankandCash
短期投资CurrentInvestment
一年内到期委托贷款Entrustedloanreceivableduewithinoneyear
减：
一年内到期委托贷款减值准备Less:
ImpairmentforEntrustedloanreceivableduewithinoneyear
减：
短期投资跌价准备Less:
Impairmentforcurrentinvestment
短期投资净额Netbalofcurrentinvestment
应收票据Notesreceivable
应收股利Dividendreceivable
应收利息Interestreceivable
应收账款Accountreceivable
减：
应收账款坏账准备Less:
BaddebtprovisionforAccountreceivable
应收账款净额NetbalofAccountreceivable
其他应收款Otherreceivable
减：
其他应收款坏账准备Less:
BaddebtprovisionforOtherreceivable
其他应收款净额NetbalofOtherreceivable
预付账款Prepayment
应收补贴款Subsidyreceivable
存货Inventory
减：
存货跌价准备Less:
ProvisionforInventory
存货净额NetbalofInventory
已完工尚未结算款Amountduefromcustomerforcontractwork
待摊费用DeferredExpense
一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear
一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear
其他流动资产Othercurrentassets
流动资产合计Totalcurrentassets
长期投资Long-terminvestment
长期股权投资Long-termequityinvestment
委托贷款Entrustedloanreceivable
长期债权投资Long-termdebtinvestment
长期投资合计Totalforlong-terminvestment
减：
长期股权投资减值准备Less:
Impairmentforlong-termequityinvestment
减：
长期债权投资减值准备Less:
Impairmentforlong-termdebtinvestment
减：
委托贷款减值准备Less:
Provisionforentrustedloanreceivable
长期投资净额Netbaloflong-terminvestment
其中：
合并价差Include:
Goodwill（Negativegoodwill）
固定资产Fixedassets
固定资产原值Cost
减：
累计折旧Less:
AccumulatedDepreciation
固定资产净值Netbal
减：
固定资产减值准备Less:
Impairmentforfixedassets
固定资产净额NBVoffixedassets
工程物资Materialholdsforconstructionoffixedassets
在建工程Constructioninprogress
减：
在建工程减值准备Less:
Impairmentforconstructioninprogress
在建工程净额Netbalofconstructioninprogress
固定资产清理Fixedassetstobedisposedof
固定资产合计Totalfixedassets
无形资产及其他资产Otherassets&Intangibleassets
无形资产Intangibleassets
减：
无形资产减值准备Less:
Impairmentforintangibleassets
无形资产净额Netbalofintangibleassets
长期待摊费用Long-termdeferredexpense
融资租赁——未担保余值Financelease–Unguaranteedresidualvalues
融资租赁——应收融资租赁款Financelease–Receivables
其他长期资产Othernon-currentassets
无形及其他长期资产合计Totalotherassets&intangibleassets
递延税项DeferredTax
递延税款借项DeferredTaxassets
资产总计Totalassets
负债及所有者（或股东）权益Liability&Equity
流动负债Currentliability
短期借款Short-termloans
应付票据Notespayable
应付账款Accountspayable
已结算尚未完工款
预收账款Advancefromcustomers
应付工资Payrollpayable
应付福利费Welfarepayable
应付股利Dividendpayable
应交税金Taxespayable
其他应交款Otherfeespayable
其他应付款Otherpayable
预提费用AccruedExpense
预计负债Provision
递延收益DeferredRevenue
一年内到期的长期负债Long-termliabilityduewithinoneyear
其他流动负债Othercurrentliability
流动负债合计Totalcurrentliability
长期负债Long-termliability
长期借款Long-termloans
应付债券Bondspayable
长期应付款Long-termpayable
专项应付款Grants&Subsidiesreceived
其他长期负债Otherlong-termliability
长期负债合计Totallong-termliability
递延税项DeferredTax
递延税款贷项DeferredTaxliabilities
负债合计Totalliability
少数股东权益Minorityinterests
所有者权益（或股东权益）Owners’Equity
实收资本（或股本）Paidincapital
减;已归还投资Less:
Capitalredemption
实收资本（或股本）净额NetbalofPaidincapital
资本公积CapitalReserves
盈余公积SurplusReserves
其中：
法定公益金Include:
Statutoryreserves
未确认投资损失Unrealisedinvestmentlosses
未分配利润Retainedprofitsafterappropriation
其中：
本年利润Include:
Profitsfortheyear
外币报表折算差额Translationreserve
所有者（或股东）权益合计TotalEquity
负债及所有者（或股东）权益合计TotalLiability&Equity
三、利润及利润分配表Incomestatementandprofitappropriation
一、主营业务收入Revenue
减：
主营业务成本Less:
CostofSales
主营业务税金及附加SalesTax
二、主营业务利润（亏损以“—”填列）GrossProfit（-meansloss）
加：
其他业务收入Add:
Otheroperatingincome
减：
其他业务支出Less:
Otheroperatingexpense
减：
营业费用Selling&Distributionexpense
管理费用G&Aexpense
财务费用Financeexpense
三、营业利润（亏损以“—”填列）Profitfromoperation（-meansloss）
加：
投资收益（亏损以“—”填列）Add:
Investmentincome
补贴收入SubsidyIncome
营业外收入Non-operatingincome
减：
营业外支出Less:
Non-operatingexpense
四、利润总额（亏损总额以“—”填列）ProfitbeforeTax
减：
所得税Less:
Incometax
少数股东损益Minorityinterest
加：
未确认投资损失Add:
Unrealisedinvestmentlosses
五、净利润（净亏损以“—”填列）Netprofit（-meansloss）
加：
年初未分配利润Add:
Retainedprofits
其他转入Othertransfer-in
六、可供分配的利润Profitavailablefordistribution（-meansloss）
减：
提取法定盈余公积Less:
Appropriationofstatutorysurplusreserves
提取法定公益金Appropriationofstatutorywelfarefund
提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefund
提取储备基金Appropriationofreservefund
提取企业发展基金Appropriationofenterpriseexpansionfund
利润归还投资Capitalredemption
七、可供投资者分配的利润Profitavailableforownersdistribution
减：
应付优先股股利Less:
Appropriationofpreferencesharesdividend
提取任意盈余公积Appropriationofdiscretionarysurplusreserve
应付普通股股利Appropriationofordinarysharesdividend
转作资本（或股本）的普通股股利Transferfromordinarysharesdividendtopaidincapital
八、未分配利润Retainedprofitafterappropriation
补充资料：
SupplementaryInformation:
1.出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinvestments
2.自然灾害发生损失Lossesfromnaturaldisaster
3.会计政策变更增加（或减少）利润总额Increase（decrease）inprofitduetochangesinaccountingpolicies
4.会计估计变更增加（或减少）利润总额Increase（decrease）inprofitduetochangesinaccountingestimates
5.债务重组损失Lossesfromdebtrestructuring
1资产assets
11~12流动资产currentassets
111现金及约当现金cashandcashequivalents
1111库存现金cashonhand
1112零用金/周转金pettycash/revolvingfunds
1113银行存款cashinbanks
1116在途现金cashintransit
1117约当现金cashequivalents
1118其它现金及约当现金othercashandcashequivalents
112短期投资short-terminvestment
1121短期投资-股票short-terminvestments-stock
1122短期投资-短期票券short-terminvestments-short-termnotesandbills
1123短期投资-政府债券short-terminvestments-governmentbonds
1124短期投资-受益凭证short-terminvestments-beneficiarycertificates
1125短期投资-公司债short-terminvestments-corporatebonds
1128短期投资-其它short-terminvestments-other
1129备抵短期投资跌价损失allowanceforreductionofshort-terminvestmenttomarket
113应收票据notesreceivable
1131应收票据notesreceivable
1132应收票据贴现discountednotesreceivable
1137应收票据-关系人notesreceivable-relatedparties
1138其它应收票据othernotesreceivable
1139备抵呆帐－应收票据allowanceforuncollec-tibleaccounts-notesreceivable
114应收帐款accountsreceivable
1141应收帐款accountsreceivable
1142应收分期帐款installmentaccountsreceivable
1147应收帐款-关系人accountsreceivable-relatedparties
1149备抵呆帐－应收帐款allowanceforuncollec-tibleaccounts-accountsreceivable
118其它应收款otherreceivables
1181应收出售远汇款forwardexchangecontractreceivable
1182应收远汇款-外币forwardexchangecontractreceivable-foreigncurrencies
1183买卖远汇折价discountonforwardex-changecontract
1184应收收益earnedrevenuereceivable
1185应收退税款incometaxrefundreceivable
1187其它应收款-关系人otherreceivables-relatedparties
1188其它应收款-其它otherreceivables-other
1189备抵呆帐-其它应收款allowanceforuncollec-tibleaccounts-otherreceivables
121~122存货inventories
1211商品存货merchandiseinventory
1212寄销商品consignedgoods
1213在途商品goodsintransit
1219备抵存货跌价损失allowanceforreductionofinventorytomarket
1221制成品finishedgoods
1222寄销制成品consignedfinishedgoods
1223副产品by-products
1224在制品workinprocess
1225委外加工workinprocess-outsourced
1226原料rawmaterials
1227物料supplies
1228在途原物料materialsandsuppliesintransit
1229备抵存货跌价损失allowanceforreductionofinventorytomarket
125预付费用prepaidexpenses
1251预付薪资prepaidpayroll
1252预付租金prepaidrents
1253预付保险费prepaidinsurance
1254用品盘存officesupplies
1255预付所得税prepaidincometax
1258其它预付费用otherprepaidexpenses
126预付款项prepayments
1261预付货款prepaymentforpurchases
1268其它预付款项otherprepayments
128~129其它流动资产othercurrentassets
1281进项税额VATpaid（orinputtax）
1282留抵税额excessVATpaid（oroverpaidVAT）
1283暂付款temporarypayments
1284代付款paymentonbehalfofothers
1285员工借支advancestoemployees
1286存出保证金refundabledeposits
1287受限制存款certificateofdeposit-restricted
1291递延所得税资产deferredincometaxassets
1292递延兑换损失deferredforeignexchangelosses
1293业主（股东）往来owners（stockholders）currentaccount
1294同业往来currentaccountwithothers
1298其它流动资产-其它othercurrentassets-other
13基金及长期投资fundsandlong-terminvestments
131基金funds
1311偿债基金redemptionfund（orsinkingfund）
1312改良及扩充基金fundforimprovementandexpansion
1313意外损失准备基金contingencyfund
1314退休基金pensionfund
1318其它基金otherfunds
132长期投资long-terminvestments
1321长期股权投资long-termequityinvestments
1322长期债券投资long-termbondinvestments
1323长期不动产投资long-termrealestatein-vestments
1324人寿保险现金解约价值cashsurrendervalueoflifeinsurance
1328其它长期投资otherlong-terminvestments
1329备抵长期投资跌价损失allowanceforexcessofcostovermarketvalueoflong-terminvestments
14~15固定资产property,plant,andequipment
141土地land
1411土地land
1418土地-重估增值land-revaluationincrements
142土地改良物landimprovements
1421土地改良物landimprovements
1428土地改良物-重估增值landimprovements-revaluationincrements
1429累积折旧-土地改良物accumulateddepreciation-landimprovements
143房屋及建物buildings
1431房屋及建物buildings
1438房屋及建物-重估增值buildings-revaluationincrements
1439累积折旧-房屋及建物accumulateddepreciation-buildings
144~146机（器）具及设备machineryandequipment
1441机（器）具machinery
1448机（器）具-重
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