会计报表科目中英文对照56226文档格式.docx
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会计报表科目中英文对照56226文档格式.docx
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其他应收款Otherreceivable
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
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
长期股权投资减值准备Less:
Impairmentforlong-termequityinvestment
长期债权投资减值准备Less:
Impairmentforlong-termdebtinvestment
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
累计折旧Less:
AccumulatedDepreciation
固定资产净值Netbal
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
在建工程减值准备Less:
Impairmentforconstructioninprogress
在建工程净额Netbalofconstructioninprogress
固定资产清理LiquidationofFixedassets
固定资产合计Totalfixedassets
无形资产及其他资产Otherassets&
Intangibleassets
无形资产Intangibleassets
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AdvancefromcustomersDepositReceived
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AnticipationLiabilities
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
法定公益金Include:
Statutoryreserves
未确认投资损失Unrealisedinvestmentlosses
未分配利润Retainedprofitsafterappropriation
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
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
其他业务支出Less:
Otheroperatingexpense
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)
投资收益(亏损以“—”填列)Add:
Investmentincome
补贴收入SubsidyIncome
营业外收入Non-operatingincome
营业外支出Less:
Non-operatingexpense
四、利润总额(亏损总额以“—”填列)ProfitbeforeTax
所得税Less:
Incometax
少数股东损益Minorityinterest
未确认投资损失Add:
Unrealisedinvestmentlosses
五、净利润(净亏损以“—”填列)Netprofit(-meansloss)
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)
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Profitavailableforowners'
distribution
应付优先股股利Less:
Appropriationofpreferenceshare'
sdividend
提取任意盈余公积Appropriationofdiscretionarysurplusreserve
应付普通股股利Appropriationofordinaryshare'
转作资本(或股本)的普通股股利Transferfromordinaryshare'
sdividendtopaidincapital
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
另一个版本。
。
资产负债表BalanceSheet
项目ITEM
货币资金Cash
短期投资Shortterminvestments
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
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
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
AccumulatedDpreciation
固定资产净值Fixedassets-netvalue
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
土地使用权Includinganduserights
递延资产(长期待摊费用)Deferredassets
固定资产修理Including:
Fixedassetsrepair
固定资产改良支出Improvementexpenditureoffixedassets
其他长期资产Otherlongtermassets
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
资产总计TotalAssets
应付票款Notespayable
应付帐款Accountspayab1e
预收帐款Advancesfromcustomers
应付工资Accruedpayro1l
应付利润(股利)Profitspayab1e
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
长期应付款long-termaccountspayable
专项应付款Specialaccountspayable
其他长期负债Otherlong-termliabilities
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
国有法人资本Including:
State-ownedlegalperson"
集体法人资本Collectivelegalperson"
个人资本Personalcapital
外商资本Foreignbusinessmen"
资本公积Capitalsurplus
盈余公积surplusreserve
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&
产品销售收入 Salesofproducts
出口产品销
售收入 Including:
Exportsales
销售折扣与折让 Less:
Salesdiscountand
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