会计中英文对照.docx
- 文档编号:5055186
- 上传时间:2022-12-12
- 格式:DOCX
- 页数:13
- 大小:24.49KB
会计中英文对照.docx
《会计中英文对照.docx》由会员分享,可在线阅读,更多相关《会计中英文对照.docx(13页珍藏版)》请在冰豆网上搜索。
会计中英文对照
完整英文版资产负债表、利润表及现金流量表
BalanceSheet资产负债表
ITEM项目
Cash货币资金
Shortterminvestments短期投资
Notesreceivable应收票据
Dividendreceivable应收股利
Interestreceivable应收利息
Accountsreceivable应收帐款
Otherreceivables其他应收款
Accountsprepaid预付帐款
Futureguarantee期货保证金
Allowancereceivable应收补贴款
Exportdrawbackreceivable应收出口退税
Inventories存货
Including:
Rawmaterials其中:
原材料
Finishedgoods产成品(库存商品)
Prepaidanddeferredexpenses待摊费用
UnsettledG/Loncurrentassets待处理流动资产净损失
Long-termdebentureinvestmentfallingdueinayear一年内到期的长期债权投资
Othercurrentassets其他流动资产
Totalcurrentassets流动资产合计
Long-terminvestment:
长期投资:
Includinglongtermequityinvestment其中:
长期股权投资
Longtermsecuritiesinvestment长期债权投资
Incorporatingpricedifference*合并价差
Totallong-terminvestment长期投资合计
Fixedassets-cost固定资产原价
Less:
AccumulatedDepreciation减:
累计折旧
Fixedassets-netvalue固定资产净值
Less:
Impairmentoffixedassets减:
固定资产减值准备
Netvalueoffixedassets固定资产净额
Disposaloffixedassets固定资产清理
Projectmaterial工程物资
ConstructioninProgress在建工程
UnsettledG/Lonfixedassets待处理固定资产净损失
Totaltangibleassets固定资产合计
Intangibleassets无形资产
Includinganduserights其中:
土地使用权
Deferredassets递延资产(长期待摊费用)
Including:
Fixedassetsrepair其中:
固定资产修理
Improvementexpenditureoffixedassets固定资产改良支出
Otherlongtermassets其他长期资产
Amongit:
Speciallyapprovedreservingmaterials其中:
特准储备物资
Totalintangibleassetsandotherassets无形及其他资产合计
Deferredassetsdebits递延税款借项
TotalAssets资产总计
BalanceSheet资产负债表(续表)
ITEM项目
Short-termloans短期借款
Notespayable应付票款
Accountspayab1e应付帐款
Advancesfromcustomers预收帐款
Accruedwages应付工资
Welfarepayable应付福利费
Profitspayable应付利润(股利)
Taxespayable应交税金
Otherpayabletogovernment其他应交款
Othercreditors其他应付款
Provisionforexpenses预提费用
Accruedliabilities预计负债
Longtermliabilitiesduewithinoneyear一年内到期的长期负债
Othercurrentliabilities其他流动负债
Totalcurrentliabilities流动负债合计
Long-termloanspayable长期借款
Bondspayable应付债券
long-termaccountspayable长期应付款
Specialaccountspayable专项应付款
Otherlong-termliabilities其他长期负债
Including:
Specialreservefund其中:
特准储备资金
Totallongtermliabilities长期负债合计
Deferredtaxationcredit递延税款贷项
Totalliabilities负债合计
Minorityinterests*少数股东权益
SubscribedCapital实收资本(股本)
Nationalcapital国家资本
Collectivecapital集体资本
Legalperson’s/entitycapital法人资本
Including:
State-ownedlegalperson’scapital其中:
国有法人资本
Collectivelegalperson’scapital集体法人资本
Personalcapital个人资本
Foreignbusinessmen’scapital外商资本
Capitalsurplus资本公积
surplusreserve盈余公积
Including:
statutorysurplusreserve其中:
法定盈余公积
publicwelfarefund公益金
Supplermentarycurrentcapital补充流动资本
Unaffirmedinvestmentloss*未确认的投资损失(以“-”号填列)
Retainedearnings未分配利润
ConverteddifferenceinForeignCurrencyStatements外币报表折算差额
Totalshareholder’sequity所有者权益合计
TotalLiabilities&Equity负债及所有者权益总计
INCOMESTATEMENT利润表
ITEMS项目
Salesofproducts产品销售收入
Including:
Exportsales其中:
出口产品销售收入
Less:
Salesdiscountandallowances减:
销售折扣与折让
Netsalesofproducts产品销售净额
Less:
Salestax减:
产品销售税金
Costofsales产品销售成本
Including:
Costofexportsales其中:
出口产品销售成本
Grossprofitonsales产品销售毛利
Less:
Sellingexpenses减:
销售费用
Generalandadministrativeexpenses管理费用
Financialexpenses财务费用
Including:
Interestexpenses(minusinterestincome)其中:
利息支出(减利息收入)
Exchangelosses(minusexchangegains)汇兑损失(减汇兑收益)
Profitonsales产品销售利润
Add:
profitfromotheroperations加:
其他业务利润
Operatingprofit营业利润
Add:
Incomeoninvestment加:
投资收益
Add:
Non-operatingincome加:
营业外收入
Less:
Non-operatingexpenses减:
营业外支出
Add:
adjustmentoflossandgainforpreviousyears加:
以前年度损益调整
Totalprofit利润总额
Less:
Incometax减:
所得税
Netprofit净利润
CashFlowsStatement现金流量表
Preparedby:
Period:
Unit:
拟制人:
时间:
单位:
Items项目
1.CashFlowsfromOperatingActivities:
cash流量从经营活动:
01)Cashreceivedfromsalesofgoodsorrenderingofservices所收到的现金从销售货物或提供劳务
02)Rentalreceived收到的租金
Valueaddedtaxonsalesreceivedandrefundsofvalue增值税销售额收到退款的价值
03)addedtaxpaid增值税缴纳
04)Refundofothertaxesandlevyotherthanvalueaddedtax退回的其他税收和征费以外的增值税
07)Othercashreceivedrelatingtooperatingactivities其他现金收到有关经营活动
08)Sub-totalofcashinflows分,总现金流入量
09)Cashpaidforgoodsandservices用现金支付的商品和服务
10)Cashpaidforoperatingleases用现金支付经营租赁
11)Cashpaidtoandonbehalfofemployees用现金支付,并代表员工
12)Valueaddedtaxonpurchasespaid增值税购货支付
13)Incometaxpaid所得税的缴纳
14)Taxespaidotherthanvalueaddedtaxandincometax支付的税款以外的增值税和所得税
17)Othercashpaidrelatingtooperatingactivities其他现金支付有关的经营活动
18)Sub-totalofcashoutflows分,总的现金流出
19)Netcashflowsfromoperatingactivities净经营活动的现金流量
2.CashFlowsfromInvestingActivities:
所收到的现金收回投资
20)Cashreceivedfromreturnofinvestments所收到的现金从分配股利,利润
21)Cashreceivedfromdistributionofdividendsorprofits所收到的现金从国债利息收入
22)Cashreceivedfrombondinterestincome现金净额收到的处置固定资产,无形资产
Netcashreceivedfromdisposaloffixedassets,intangiblecash流向与投资活动
23)assetsandotherlong-termassets资产和其他长期资产
26)Othercashreceivedrelatingtoinvestingactivities其他收到的现金与投资活动
27)Sub-totalofcashinflows小计的现金流入量
Cashpaidtoacquirefixedassets,intangibleassets用现金支付购建固定资产,无形资产
28)andotherlong-termassets和其他长期资产
29)Cashpaidtoacquireequityinvestments用现金支付,以获取股权投资
30)Cashpaidtoacquiredebtinvestments用现金支付收购债权投资
33)Othercashpaidrelatingtoinvestingactivities其他现金支付的有关投资活动
34)Sub-totalofcashoutflows分,总的现金流出
35)Netcashflowsfrominvestingactivities投资活动产生的净现金流量,
3.CashFlowsfromFinancingActivities:
cash流量筹资活动:
36)Proceedsfromissuingshares从发行股票的收益,
37)Proceedsfromissuingbonds由发行债券的收益,
38)Proceedsfromborrowings由借款的收益,
41)Otherproceedsrelatingtofinancingactivities其他收益有关的融资活动
42)Sub-totalofcashinflows小计的现金流入量
43)Cashrepaymentsofamountsborrowed的现金偿还债务所支付的
44)Cashpaymentsofexpensesonanyfinancingactivities对任何融资活动现金支付的费用,
45)Cashpaymentsfordistributionofdividendsorprofits分配股利或利润支付现金,
46)Cashpaymentsofinterestexpenses以现金支付的利息费用
47)Cashpaymentsforfinanceleases融资租赁以现金支付,
48)Cashpaymentsforreductionofregisteredcapital减少注册资本以现金支付,
51)Othercashpaymentsrelatingtofinancingactivities其他现金收支有关的融资活动
52)Sub-totalofcashoutflows分,总的现金流出
53)Netcashflowsfromfinancingactivities从融资活动的净现金流量
4.EffectofForeignExchangeRateChangesonCasheffect的外汇汇率变动对现金
5.NetIncreaseinCashandCashEquivalentsnet增加现金和现金等价物
SupplementalInformation补充资料
1.InvestingandFinancingActivitiesthatdonotInvolvein
CashReceiptsandPayments不参与现金收款和付款的投资活动和筹资活动
56)Repaymentofdebtsbythetransferoffixedassets偿还债务的转让固定资产
57)Repaymentofdebtsbythetransferofinvestments偿还债务的转移投资
58)Investmentsintheformoffixedassets投资在形成固定资产
59)Repaymentsofdebtsbythetransferofinventories偿还债务的转移库存量
2.ReconciliationofNetProfittoCashFlowsfromOperatingActivities调整的净利润现金流量从经营活动
62)Netprofit净利润
63)Addprovisionforbaddebtorbaddebtwrittenoff补充规定的坏帐或不良债务注销
64)Depreciationoffixedassets固定资产折旧
65)Amortizationofintangibleassets无形资产摊销
Lossesondisposaloffixedassets,intangibleassets损失处置固定资产,无形资产
66)andotherlong-termassets(ordeduct:
gains)和其他长期资产(或减:
收益)
67)Lossesonscrappingoffixedassets损失固定资产报废
68)Financialexpenses财务费用
69)Lossesarisingfrominvestments(ordeduct:
gains)引起的损失由投资管理(或减:
收益)
70)Deferedtaxcredit(ordeduct:
debit)defered税收抵免(或减:
借记卡)
71)Decreaseininventories(ordeduct:
increase)减少存货(或减:
增加)
72)Decreaseinoperatingreceivables(ordeduct:
increase)减少经营性应收(或减:
增加)
73)Increaseinoperatingpayables(ordeduct:
decrease)增加的经营应付账款(或减:
减少)
74)Netpaymentonvalueaddedtax(ordeduct:
netreceipts净支付的增值税(或减:
收益净额
75)Netcashflowsfromoperatingactivities净经营活动的现金流量
3.NetIncreaseinCashandCashEquivalentsnet增加现金和现金等价物
76)cashattheendoftheperiod在此期限结束的现金,
77)Less:
cashatthebeginningoftheperiod减:
现金期开始
78)Plus:
cashequivalentsattheendoftheperiod加:
现金等价物在此期限结束
79)Less:
cashequivalentsatthebeginningoftheperiod减:
现金等价物期开始
80)Netincreaseincashandcashequivalents净增加现金和现金等价物
一、资产类Assets
流动资产Currentassets
货币资金Cashandcashequivalents
现金Cash
银行存款Cashinbank
其他货币资金Othercashandcashequivalents
外埠存款OthercityCashinbank
银行本票Cashier'scheque
银行汇票Bankdraft
信用卡Creditcard
信用证保证金L/CGuaranteedeposits
存出投资款Refundabledeposits
短期投资Short-terminvestments
股票Short-terminvestments-stock
债券Short-terminvestments-corporatebonds
基金Short-terminvestments-corporatefunds
其他Short-terminvestments-other
短期投资跌价准备Short-terminvestmentsfallingpricereserves
应收款Accountreceivable
应收票据Notereceivable
银行承兑汇票Bankacceptance
商业承兑汇票Tradeacceptance
应收股利Dividendreceivable
应收利息Interestreceivable
应收账款Accountreceivable
其他应收款Othernotesreceivable
坏账准备Baddebtreserves
预付账款Advancemoney
应收补贴款Coverdeficitbystatesubsidiesofreceivable
库存资产Inventories
物资采购Suppliespurchasing
原材料Rawmaterials
包装物Wrappage
低值易耗品Low-valueconsumptiongoods
材料成本差异Materialscostvariance
自制半成品Semi-Finishedgoods
库存商品Finishedgoods
商品进销差价Differencesbetweenpurchasingandsellingprice
委托加工物资Workinprocess-outsourced
委托代销商品Trusttoandsellthegoodsonacommissionbasis
受托代销商品Commissionedandsellthegoodsonacommissionbasis
存货跌价准备Inventoryfallingpricereserves
分期收款发出商品Collectmoneyandsendoutthegoodsbystages
待摊费用Deferredandprepaidexpenses
长期投资Long-terminvestment
长期股权投资Long-terminvestmentonstocks
股票投资Investmentonstocks
其
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 会计 中英文 对照
![提示](https://static.bdocx.com/images/bang_tan.gif)