现金流量表中英文对照.docx
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现金流量表中英文对照.docx
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现金流量表中英文对照
现金流量表中英文对照
一、经营活动产生的现金流量
1.CashFlowfromOperatingActivities
销售商品、提供劳务收到的现金
Cashfromsellingcommoditiesorofferinglabor
收到的税费返还
Refundoftaxandfeereceived
收到的其它与经营活动有关的现金
Othercashreceivedrelatedtooperatingactivities
现金流入小计
CashInflowSubtotal
购买商品、接受劳务支付的现金
Cashpaidforcommoditiesorlabor
支付给职工以及为职工支付的现金
Cashpaidtoandforemployees
支付的各项税费
Taxesandfeespaid
支付的其它与经营活动有关的现金
Othercashpaidrelatedtooperatingactivities
现金流出小计
CashOutflowSubtotal
经营活动产生的现金流量净额
CashflowgeneratedfromoperatingactivitiesNetAmount
二、投资活动产生的现金流量
2.CashFlowfromInvestingActivities
收回投资所收到的现金
Cashfrominvestment withdrawal
取得投资收益所收到的现金
Cashfrominvestmentincome
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
Netcash fromdisposingfixedassets,intangibleassetsandotherlong-termass
收到的其它与投资活动有关的现金
Othercashreceivedrelatedtoinvestingactivities
现金流入小计
CashInflowSubtotal
购建固定资产、无形资产和其他长期资产所支付的现金
Cashpaidforbuyingfixedassets,intangibleassetsandotherlong-terminvestm
投资所支付的现金
Cashpaidforinvestment
支付的其他与投资活动有关的现金
Othercashpaidrelatedtoinvestingactivities
现金流出小计
CashOutflowSubtotal
投资活动产生的现金流量净额
CashflowgeneratedfrominvestingactivitiesNetAmount
三、筹资活动产生的现金流量
3.CashFlowfromFinancingActivities
吸收投资所收到的现金
Cashreceivedfromacceptinginvestment
借款所收到的现金
Borrowings
收到的其它与筹资活动有关的现金
Othercashreceivedrelatedtofinancingactivities
现金流入小计
CashInflowSubtotal
偿还债务所支付的现金
Cashpaidfordebt
分配股利、利润或偿付利息所支付的现金
Cashpaidfordividend,profitorinterest
支付的其它与筹资活动有关的现金
Othercashpaidrelatedtofinancingactivities
现金流出小计
CashOutflowSubtotal
筹资活动产生的现金流量净额
CashflowfromfinancingactivitiesNetAmount
四、汇率变动对现金的影响
4.ForeignCurrencyTranslationGains(Losses)
五、现金及现金等价物净增加额
5.NetIncreaseOfCashandCashEquivalents
补充资料:
SupplementarySchedule:
现金流量附表项目
IndirectMethod
1、将净利润调节为经营活动现金流量
1.Convertnetprofittocashflowfromoperatingactivities
净利润
Netprofit
计提的资产减值准备
Provisionforassetlosses
固定资产折旧
Depreciationforfixedassets
无形资产摊销
Amortizationofintangibleassets
长期待摊费用摊销
Amortizationoflong-termdeferredexpenses
待摊费用减少
Decreaseofdeferredexpenses
预提费用增加
Increaseofaccruedexpenses
处理固定资产、无形资产和其他长期资产的损失
lossofdisposingfixedassets,intangibleassetsandotherlong-termassets
固定资产报废损失
Scraplossoffixedassets
财务费用
Financialexpenses
投资损失
Investmentlosses
递延税款贷项
Deferredtaxliabilities
存货的减少
Decreaseofinventory
经营性应收项目的减少
Decreaseofoperationreceivables
经营性应付项目的增加
Increaseofoperationpayables
其他
Others
经营活动产生的现金流量净额
Netcashfromoperatingactivities
2、不涉及现金收支的投资和筹资活动
2.Investingandfinancingactivitiesnotinvolvedincash
债务转为资本
Debtconvertedtocapital
一年内到期的可转换公司债券
Convertiblebondmaturitywithinoneyear
融资租入固定资产
Leaseholdimprovements
3、现金及现金等价物净增加情况
3.Netincreaseofcashandcashequivalents
现金的期末余额
Cashendingbal.
减:
现金的期初余额
Less:
cashbeginningbal.
加:
现金等价物的期末余额
Plus:
cashequivalents'endingbal.
减:
现金等价物的期初余额
Less:
cashequivalents'beginningbal.
现金及现金等价物的净增加额
Netincreaseofcashandcashequivalents
完整英文版资产负债表、利润表及现金流量表
资产负债表BalanceSheet
项目 ITEM
货币资金 Cash
短期投资 Shortterminvestments
应收票据 Notesreceivable
应收股利 Dividendreceivable
应收利息 Interestreceivable
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
其中:
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
其他流动资产 Othercurrentassets
流动资产合计 Totalcurrentassets
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
减:
累计折旧Less:
AccumulatedDpreciation
固定资产净值Fixedassets-netvalue
减:
固定资产减值准备 Less:
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
无形资产 Intangibleassets
其中:
土地使用权 Includinganduserights
递延资产(长期待摊费用)Deferredassets
其中:
固定资产修理 Including:
Fixedassetsrepair
固定资产改良支出Improvementexpenditureoffixedassets
其他长期资产Otherlongtermassets
其中:
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
资产负债表(续表)BalanceSheet
项目 ITEM
短期借款 Short-termloans
应付票款 Notespayable
应付帐款 Accountspayab1e
预收帐款 Advancesfromcustomers
应付工资 Accruedpayro1l
应付福利费Welfarepayable
应付利润(股利) Profitspayab1e
应交税金 Taxespayable
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
应付债券 Bondspayable
长期应付款long-termaccountspayable
专项应付款Specialaccountspayable
其他长期负债 Otherlong-termliabilities
其中:
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
其中:
国有法人资本 Including:
State-ownedlegalperson"scapital
集体法人资本 Collectivelegalperson"scapital
个人资本 Personalcapital
外商资本 Foreignbusinessmen"scapital
资本公积 Capitalsurplus
盈余公积 surplusreserve
其中:
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&Equity
利润表INCOMESTATEMENT
项目ITEMS
产品销售收入 Salesofproducts
其中:
出口产品销
售收入 Including:
Exportsales
减:
销售折扣与折让 Less:
Salesdiscountandallowances
产品销售净额 Netsalesofproducts
减:
产品销售税金 Less:
Salestax
产品销售成本 Costofsales
其中:
出口产品销售成本 Including:
Costofexportsales
产品销售毛利 Grossprofitonsales
减:
销售费用 Less:
Sellingexpenses
管理费用 Generalandadministrativeexpenses
财务费用 Financialexpenses
其中:
利息支出(减利息收入)Including:
Interestexpenses(minusinterestihcome)
汇兑损失(减汇兑收益) Exchangelosses(minusexchangegains)
产品销售利润 Profitonsales
加:
其他业务利润 Add:
profitfromotheroperations
营业利润 Operatingprofit
加:
投资收益 Add:
Incomeoninvestment
加:
营业外收入 Add:
Non-operatingincome
减:
营业外支出 Less:
Non-operatingexpenses
加:
以前年度损益调整 Add:
adjustmentoflossandgainforpreviousyears
利润总额 Totalprofit
减:
所得税 Less:
Incometax
净利润 Netprofit
现金流量表CashFlowsStatement
Preparedby:
Period:
Unit:
Items
1.CashFlowsfromOperatingActivities:
01)Cashreceivedfromsalesofgoodsorrenderingofservices
02)Rentalreceived
Valueaddedtaxonsalesreceivedandrefundsofvalue
03)addedtaxpaid
04)Refundofothertaxesandlevyotherthanvalueaddedtax
07)Othercashreceivedrelatingtooperatingactivities
08)Sub-totalofcashinflows
09)Cashpaidforgoodsandservices
10)Cashpaidforoperatingleases
11)Cashpaidtoandonbehalfofemployees
12)Valueaddedtaxonpurchasespaid
13)Incometaxpaid
14)Taxespaidotherthanvalueaddedtaxandincometax
17)Othercashpaidrelatingtooperatingactivities
18)Sub-totalofcashoutflows
19)Netcashflowsfromoperatingactivities
2.CashFlowsfromInvestingActivities:
20)Cashreceivedfromreturnofinvestments
21)Cashreceivedfromdistributionofdividendsorprofits
22)Cashreceivedfrombondinterestincome
Netcashreceivedfromdisposaloffixedassets,intangible
23)assetsandotherlong-termassets
26)Othercashreceivedrelatingtoinvestingactivities
27)Sub-totalofcashinflows
Cashpaidtoacquirefixedassets,intangibleassets
28)andotherlong-termassets
29)Cashpaidtoacquireequityinvestments
30)Cashpaidtoacquiredebtinvestments
33)Othercashpaidrelatingtoinvestingactivities
34)Sub-totalofcashoutflows
35)Netcashflowsfrominvestingactivities
3.CashFlowsfromFinancingActivities:
36)Proceedsfromissuingshares
37)Proceedsfromissuingbonds
38)Proceedsfromborrowings
41)Otherproceedsrelatingtofinancingactivities
42)Sub-totalofcashinflows
43)Cashrepaymentsofamountsborrowed
44)Cashpaymentsofexpensesonanyfinancingactivities
45)Cashpaymentsfordistributionofdividendsorprofits
46)Cashpaymentsofinterestexpenses
47)Cashpaymentsforfinanceleases
48)Cashpaymentsforreductionofregisteredcapital
51)Othercashpaymentsrelatingtofinancingactivities
52)Sub-totalofcashoutflows
53)Netcashflowsfromfinancingactivities
4.EffectofForeignExchangeRateChangesonCash
5.NetIncreaseinCashandCashEquivalents
SupplementalInformation
1.InvestingandFinancingActivities
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