财务报表中英文精选.docx

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 V alue 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 V alue 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 V alue 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 V alue 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―—。