中英文财务报表对照

更新时间:2023-05-19 11:43:57 阅读：评论：0

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中英文财务报表对照
摘自首席财务官 2008年12月11日一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Asts 流动资产 Current Asts 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 运营商英文应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expen 一年内到期的长期债权投资 Long-term debt investment due within one year cet6查分一年内到期的应收融资租赁款 Finance lea receivables due within one year 其他流动资产 Other current asts 流动资产合计 Total current asts 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment 长期投资合计 Total for long-term investment 减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中：合并价差 Include: Goodwill Negative goodwill 固定资产 Fixed asts 固定资产原值 Cost 减：累计折旧 Less: Accumulated Depreciation 固定资产净值 Net bal 减：固定资产减值准备 Less: Impairment for fixed asts take control 固定资产净额 NBV of fixed asts 工程物资 Material holds for construction of fixed asts 在建工程 Construction in progress 减：在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress 固定资产清理 Fixed asts to be dispod of 固定资产合计 Total fixed asts 无形资产及其他资产 Other asts & Intangible asts 无形资产 Intangible asts 减：无形资产减值准备 Less: Impairment for intangible asts 无形资产净额 Net bal of intangible asts 长期待摊费用 Long-term deferred expen 融资租赁——未担保余值 Finance lea – Unguaranteed residual values 融资租赁——应收融资租赁款 Finance lea – Receivables 其他长期资产 Other non-current asts 无形及其他长期资产合计 Total other asts & intangible asts 递延税项 Deferred Tax 递延税款借项 Deferred Tax astsdelete 资产总计 Total asts 负债及所有者或股东权益 Liability & Equity 流动负债 Current liability 短期借款 Short-term loans 应付票据 Notes payable 应付账款 Accounts payable 已结算尚未完工款预收账款 Advance from customers 应付工资 Payroll payable 应付福利费 Welfare payable 应付股利 Dividend payable 应交税金 Taxes payable 其他应交款 Other fees payable 其他应付款 Other payable 预提费用 Accrued Expen 预计负债 Provisionquantum 递延收益 Deferred Revenue 一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability 流动负债合计 Total current liability 长期负债 Long-term liability 长期借款 Long-term loans 应付债券 Bonds payable 长期应付款 Long-term payable 专项应付款 Grants & Subsidies received 其他长期负债 Other long-term liability 长期负债合计 Total long-term liability 递延税项 Deferred Tax 递延税款贷项 Deferred Tax liabilities 负债合计 Total liability 少数股东权益 Minority interests 所有者权益或股东权益 Owners’ Equity 实收资本或股本 Paid in capital 减;已归还投资 Less: Capital redemption惊喜英文实收资本或股本净额 Net bal of Paid in capital 资本公积 Capital Rerves 盈余公积 Surplus Rerves 其中：法定公益金 Include: Statutory rerves 未确认投资损失 Unrealid investment loss 未分配利润 Retained profits after appropriation yy什么意思其中：本年利润 Include: Profits for the year 外币报表折算差额 Translation rerve 所有者或股东权益合计 Total Equity 负债及所有者或股东权益合计 Total Liability & Equity 　三、利润及利润分配表 Income statement and profit appropriation 一、主营业务收入 Revenue 减：主营业务成本 Less: Cost of Sales 主营业务税金及附加 Sales Tax 二、主营业务利润亏损以“—”填列 Gross Profit - means loss 加：其他业务收入 Add: Other operating income 减：其他业务支出 Less: Other operating expen 减：营业费用 Selling & Distribution expen 管理费用 G&A expen 财务费用 Finance expen 三、营业利润亏损以“—”填列 Profit from operation - means loss 加：投资收益亏损以“—”填列 Add: Investment income 补贴收入 Subsidy Income 营业外收入 Non-operating income 减：营业外支出 Less: Non-operating expen 四、利润总额亏损总额以“—”填列 Profit before Tax 减：所得税 Less: Income tax 少数股东损益 Minority interest 加：未确认投资损失 Add: Unrealid investment loss 五、净利润净亏损以“—”填列 Net profit - means loss 加：年初未分配利润 Add: Retained profits 其他转入 Other transfer-in 六、可供分配的利润 Profit available for distribution - means loss 减：提取法定盈余公积 Less: Appropriation of statutory surplus rerves 提取法定公益金 Appropriation of statutory welfare fund 提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of rerve fund 提取企业发展基金 Appropriation of enterpri expansion fund 利润归还投资 Capital redemption 七、可供投资者分配的利润 Profit available for owners distribution 减：应付优先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公积 Appropriation of discretionary surplus rerve 应付普通股股利 Appropriation of ordinary shares dividend 转作资本或股本的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after appropriation 补充资料： Supplementary Information: 1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2. 自然灾害发生损失 Loss from natural disaster 3. 会计政策变更增加或减少利润总额 Increa decrea in profit due to changes in accounting policies 4. 会计估计变更增加或减少利润总额 Increa decrea in profit due to changes in accounting estimates 5. 债务重组损失 Loss from debt restructuring
	中英文对照利润表
	利润表
	Income Statement
	编制单位：年月
	Prepared by: Month: year:		Monetary unit: RMB yuan
	项目	行次	本月数	本年累计数
	Item	Line No ．	Current month	Current year cumulative
	一、主营业务收	1
	Ⅰ ． Revenue from main operations
	减：主营业各成本	4
relap	Less ： Cost of main operations
	主营业务税金及附加	5
	Taxes and surcharge for main operations
	二、主营业务利润亏损以“ - ”号填列	10
	Ⅱ． Profit/Loss from main operations
	加：其他业务利润亏损以“ - ”号填列	11
	Add ： Profit/Loss from other operations
	减：营业费用	14
	Less ： Operating expens

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