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中英文财务报表

新会计准则下的英文版的会计报表

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 Assets

流动资产 Current Assets

货币资金 Cash and Cash Equivalents

短期投资 Short-term 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 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year

减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment 短期投资净额 Net Value of Short-term Investment

应收票据 Notes Receivable

应收股利 Dividends Receivable

应收利息 Interest Receivable

应收账款 Accounts Receivable

减：应收账款坏账准备 Deduct: Bad Debt Reserve for Accounts Receivable 应收账款净额 Net Value of Accounts Receivable

其他应收款 Other Receivable

减：其他应收款坏账准备 Deduct: Bad Debt Reserve for Other Receivable

其他应收款净额 Net Value 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 Deduct: Inventory Falling Price Reserve

存货净额 Net Value of Inventory

已完工尚未结算款 Amount Due from Customer for Contract Work

待摊费用 Deferred Expense

一年内到期的长期债权投资 Long-term Investment on Bonds Due within One Year 一年内到期的应收融资租赁款 Financial Lease Receivable Due within One Year 其他流动资产 Other Current Assets

流动资产合计 Total Current Assets

长期投资 Long-term Investment

长期股权投资 Long-term Investment on Stocks

委托贷款 Entrusted Loan

长期债权投资 Long-term Investment on Bonds

长期投资合计 Total Long-term Investment

减：长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Stocks

减：长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Bonds

减：委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan

长期投资净额 Net Value of Long-term Investment

其中：合并价差 Include: Cost-Book Value Differentials

固定资产 Fixed Assets

固定资产原值 Original Value of Fixed Asset

减：累计折旧 Deduct: Accumulated Depreciation

固定资产净值 Net Value of Fixed Assets

减：固定资产减值准备 Deduct: Depreciation Reserve for Fixed Assets

固定资产净额 Net Value of Fixed Assets

工程物资 Project Goods and Material

在建工程 Construction in Progress

减：在建工程减值准备 Deduct:Depreciation Reserve for Construction in Progress

在建工程净额 Net Value of Construction in Progress

固定资产清理 Disposal of Fixed Assets

固定资产合计 Total Fixed Assets

无形资产及其他资产 Intangible Assets & Other Assets

无形资产 Intangible Assets

减：无形资产减值准备 Deduct: Depreciation Reserve for Intangible Assets 无形资产净额 Net Value of Intangible Assets

长期待摊费用 Long-term Deferred Expense

融资租赁——未担保余值 Financial Lease – Unguaranteed Residual Values 融资租赁——应收融资租赁款 Financial Lease –Financial Lease Receivable 其他长期资产 Other Long-term Assets

无形及其他长期资产合计 Total of Intangible Assets & Other Assets

递延税项 Deferred Tax

递延税款借项 Deferred Tax Debits

资产总计 Total Assets

负债及所有者（或股东）权益 Liability & Owners’ (Shareholders) 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Unearned Receivable

预收账款 Deposit Received

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 Expense

预计负债 Accrued Liabilities

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 Special Payable

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 Equity

所有者权益（或股东权益）Owners’ (Shareholders) Equity

实收资本（或股本） Paid-in Capital

减；已归还投资 Deduct: Investment Returned

实收资本（或股本）净额 Net Value of Paid-in Capital

资本公积 Capital Reserves

盈余公积 Surplus Reserves

其中：法定公益金 Include: Legal Public Welfare Fund

未确认投资损失 Unrealized Investment Losses

未分配利润 Undistributed Profits

其中：本年利润 Include: Current Year Profit

外币报表折算差额 Converted Difference in Foreign Currency Statements

所有者（或股东）权益合计 Total Owners’ (Shareholders) Equity

负债及所有者（或股东）权益合计 Total Liability & Owners’(Shareholders) Equity

三、利润及利润分配表 Profit and Statement of Profit Distribution

主营业务收入 Prime Operating Revenue

减：主营业务成本 Deduct: Cost of Prime Operating

主营业务税金及附加 Tax and Associated Charge for Prime Operating 主营业务利润（亏损以“—”填列） Prime Operating Profit (— means loss) 加：其他业务收入 Add: Other Operating Revenue

减：其他业务支出 Deduct: Other Operating Expense

减：营业费用 Operating Expenses

管理费用 Administrative Expenses

财务费用 Finance Charge

营业利润（亏损以“—”填列） Operating Profit ( - means loss) 加：投资收益（亏损以“—”填列） Add: Investment Income

补贴收入 Subsidize Revenue

营业外收入 Non-Operating Income

减：营业外支出 Deduct: Non-Operating Expense

利润总额（亏损总额以“—”填列） Total Profit ( - means loss) 减：所得税 Deduct: Income Tax

少数股东损益 Minority Gain and Loss

加：未确认投资损失 Add: Unrealized Investment Losses 净利润（净亏损以“—”填列）Net Profit ( - means loss)

加：年初未分配利润 Add: Undistributed Profits at the Beginning of the Year

其他转入 Other Transfer-in

可供分配的利润 Profit Available for Distribution (- means loss) 减：提取法定盈余公积 Deduct: Withdrawal Legal Surplus

提取法定公益金 Withdrawal Legal Public Welfare Fund

提取职工奖励及福利基金 Withdrawal Stuff and Workers’ Bonus and Welfare Fund

提取储备基金 Withdrawal Reserve Fund

提取企业发展基金 Withdrawal Reserve for Business Expansion

利润归还投资 Profit Capitalized on Return of Investment 可供投资者分配的利润 Profit Available for O wners’ Distribution 减：应付优先股股利 Deduct: Preferred Stock Dividends Payable

提取任意盈余公积 Withdrawal Other Common Accumulation Fund

应付普通股股利 Common Stock Dividends Payable

转作资本（或股本）的普通股股利 Common Stock Dividends Change to Assets (or Stock)

未分配利润 Undistributed Profit

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 Losses from Natural Disaster

3．会计政策变更增加（或减少）利润总额 Increase (Decrease) in Profit Due to Changes of Accounting Policies

4．会计估计变更增加（或减少）利润总额 Increase (Decrease) in Profit Due to Changes of Accounting Estimates

5．债务重组损失 Losses from Debt Restructuring

现金流量表 Cash Flow Statement

一、经营活动产生的现金流量： Cash Flow from Operating Activities:

销售商品、提供劳务收到的现金Cash Received from Sales of Goods or Rendering Services

收到的税费返还 Refunds of Taxes and Levies

收到的其他与经营活动有关的现金 Other Cash Received Relating to Operating Activities

现金流入小计 Sub-Total of Cash Inflows

购买商品、接受劳务支付的现金 Cash Paid for Commodities and Services

支付给职工以及为职工支付的现金 Cash Paid to and on Behalf of Employees 支付的各项税费 Payments of All Types of Taxes

支付的其他与经营活动有关的现金 Other Cash Paid Relating to Operating Activities

现金流出小计 Sub-Total of Cash Outflows

经营活动产生的现金流量净额 Net Cash Flows from Operating Activities

二、投资活动产生的现金流量： Cash Flow from Investment Activities:

收回投资所收到的现金 Cash Received from Disposal of Investments

处置子公司和其他经营单位收到的现金 Cash Received from Disposal of Subsidiary or Other Operating Business Units

取得投资收益所收到的现金 Cash Received from Returns on Investments

处置固定资产、无形资产和其他长期资产而收到的现金净额 Net Cash Received from Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets 购买子公司所收到的现金 Cash Received by Acquisition of Subsidiary

收到的其他与投资活动有关的现金 Other Cash Received Relating to Investment Activities

现金流入小计 Sub-Total of Cash Inflows

购建固定资产、无形资产和其他长期资产所支付的现金 Cash Paid to Acquire Fixed Assets, Intangible Assets and Other Long-term Assets

投资所支付的现金 Cash Paid to Acquire Investments

支付的其他与投资活动有关的现金 Other Cash Payments Relating to Investment Activities

现金流出小计 Sub-Total of Cash Outflows

投资活动产生的现金流量净额 Net Cash Flow from Investment Activities

三、筹资活动产生的现金流量： Cash Flow from Financing Activities:

吸收投资所收到的现金 Cash Received by Investors

借款所收到的现金 Cash Received from Borrowings

其中：从金融机构借款所收到的现金 Include: Cash Received from Financial Institution Borrowings

收到的其他与筹资活动有关的现金 Cash Received Relating to Other Financing Activities

现金流入小计 Sub-Total of Cash Inflows

偿还债务所支付的现金 Cash Repayments of Amount Borrowed

其中：偿还金融机构债务所支付的现金 Include: Repayments of Financial

Institution Borrowings

分配股利、利润和偿付利息所支付的现金 Dividends Paid, Profit Distributed or Interest Paid

支付的其他与筹资活动有关的现金 Other Cash Payments Relating to Financing Activities

现金流出小计 Sub-Total of Cash Outflows

筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities

四、汇率变动对现金的影响额 Effect of Foreign Exchange Rate Changes on Cash

五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents

现金流量附表： Supplementary Information:

1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:

净利润 Net Profit

加：少数股东损益 Add: Minority Interest

加：计提的资产减值准备 Add: Provision of Asset Impairment

固定资产折旧 Depreciation of Fixed Assets

无形资产摊销 Amortization of Intangible Assets

长期待摊费用摊销 Amortization of Long-term Deferred Expenses

待摊费用减少（减：增加） Decrease in Deferred Expenses (deduct: increase)

预提费用增加（减：减少） Increase in Accrued Expenses (deduct: decrease)

处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses on Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets (Deduct: Gains) 固定资产报废损失 Losses on Disposal of Fixed Assets

财务费用 Financial Expense (Income)

投资损失（减、收益） Losses Arising from Investments (Deduct: Gains)

递延税款贷款（减、借项） Deferred Tax Credit (Deduct: Debit)

存货的减少（减、增加） Decrease in Inventories

经营性应收项目的减少（减、增加） Decrease in Receivable under Operating Activities (Deduct: Increase)

经营性应付项目的增加（减、减少） Increase in Payables under Operating Activities (Deduct: Decrease)

其他 Others

经营活动产生的现金流量净额 Net Cash Flow from Operating Activities 2.不涉及现金收支的投资和筹资活动： Investment and Financing Activities that Do Not Involve Cash Receipts and Payments:

债务转为资本 Conversion of Debt into Capital

一年内到期的可转换公司债券 Reclassification of Convertible Bonds Expiring within One Year as Current Liability

融资租入固定资产 Fixed Assets Acquired under Financial Leases

3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:

现金的期末余额 Cash at the End of the Period

减：现金的期初余额 Deduct: Cash at the Beginning of the Year

加：现金等价物的期末余额 Add: Cash Equivalents at the End of the Period 减：现金等价物的期初余额 Deduct: Cash Equivalents at the Beginning of the Period

现金及现金等价物净增加额 Net Increase in Cash and Cash Equivalents

财务报表各项目中英文对照

财务报表各项目中英文对照一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用

财务报表中英文汉英英汉对照

活期历史明细清单： Current Detailed List of History 帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额 Money 余额 Balance 地区 Region 网点Branches 操作员 Operator 界面 Interface 息 Interest 税Tax 工资 Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务 Batch Business 柜面交易 Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliatio 打印柜员号printed teller sequence number numéro imprimé de caissier 打印时间 print time Temps imprimé 账号 account number numéro de compte 客户名称 account name nom et prénom de compte 币别 currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期 start date date de début 终止日期termination date / expirty date date d’expiration 交易日期 trade /transaction date date de l’opération 摘要 abstract extrait 交易金额transaction amount montant de l'opération 账号余额 account balance solde du compte 对方账号 reciprocal account number numéro de compte réciproque 对方帐户名称 reciprocal account name nom de compte réciproque 操作员号 operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入 cash deposit dép?t en espèces 结息 interest settlement règlement d'intérêt 现金支取 cash withdraw retrait en espèces 中国银行的流水清单

财务报表英文翻译 Financial Statement

资产负债表Statement of Financial Position（一）一、资产ASSETS 流动资产：Current assets 货币资金Cash and cash equivalents （现金和现金等价物）结算备付金Provision of settlement fund 拆出资金Funds lent 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivables 买入返售金融资产Buying back the sale of financial assets 存货Inventories 其中：原材料Raw materials 库存商品（产成品）Finished goods 一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产Other current assets 其中：内部银行Including：In-house bank 流动资产合计Total current assets 非流动资产：Non-current assets 发放贷款及垫款Loans and payments 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment real estates 固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets 在建工程Construction in progress 工程物资Project materials

财务报表中英文对照

财务报表中英文对照 1.资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets

财务报表英文翻译

资产负债表（一）一、资产ASSETS 流动资产：CURRENT ASSETS 货币资金Cash and cash equivalents 结算备付金Provision of settlement fund 拆出资金Funds lent 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivables 买入返售金融资产Recoursable financial assets acquired 存货Inventories 其中：原材料Raw materials 库存商品（产成品）Finished goods 一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产Other current assets 其中：内部银行Including：In-house bank 流动资产合计TOTAL CURRENT ASSETS 非流动资产：NON-CURRENT ASSETS 发放贷款及垫款Loans and payments 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment real estates 固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets 在建工程Construction in progress 工程物资Project materials 固定资产清理Disposal of fixed assets 生产性生物资产Productive biological assets 油气资产Oil and natural gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill

财务报表中英文对照

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 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 Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year

中英文对照版财务报表

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 Assets 流动资产 Current Assets 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 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 Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 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

财务报表中英文版)

标准版的财务报表（中英文版）资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets

中英文版财务报表-资产负债表及利润表

中英文版财务报表资产负债表： 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents [?'kw?v?l?nt] 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable

财务报表中英文

新会计准则下的英文版的会计报表一、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Assets 流动资产Current Assets 货币资金Cash and Cash Equivalents 短期投资Short-term 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 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year 减：短期投资跌价准备Deduct: Falling Price Reserve for Short-term Investment 短期投资净额Net Value of Short-term Investment 应收票据Notes Receivable 应收股利Dividends Receivable 应收利息Interest Receivable 应收账款Accounts Receivable 减：应收账款坏账准备Deduct: Bad Debt Reserve for Accounts Receivable 应收账款净额Net Value of Accounts Receivable 其他应收款Other Receivable 减：其他应收款坏账准备Deduct: Bad Debt Reserve for Other Receivable 其他应收款净额Net Value 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Deduct: Inventory Falling Price Reserve 存货净额Net Value of Inventory 已完工尚未结算款Amount Due from Customer for Contract Work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term Investment on Bonds Due within One Year 一年内到期的应收融资租赁款Financial Lease Receivable Due within One Year 其他流动资产Other Current Assets 流动资产合计Total Current Assets 长期投资Long-term Investment 长期股权投资Long-term Investment on Stocks 委托贷款Entrusted Loan 长期债权投资Long-term Investment on Bonds 长期投资合计Total Long-term Investment 减：长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Stocks 减：长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on

中英文财务报表词汇

中英文财务报表词汇一、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Assets 流动资产Current Assets 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 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 expense 减：营业费用Selling & Distribution expense 管理费用G&A expense 财务费用Finance expense

财务报表英文版

项目 ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计 Total tangible assets

财务报表中英文版

财务报表中英文版 Coca-cola standardization office【ZZ5AB-ZZSYT-ZZ2C-ZZ682T-ZZT18】

标准版的财务报表（中英文版）资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets

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 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 Assets 流动资产 Current Assets 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

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 Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 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