会计报表各科目的中英文对照.docx

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I日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Accountspayable预收帐款Advancesfromcustomers应付工资Accruedpayroll应付福利费Welfarepayable应付利润（股利）Profitspayable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Legalpersonnscapital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夕卜商资本ForeignbusinessmenMscapital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夕卜币报表折算差额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：销传折扣与折让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：营业夕卜支出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CashFlowsStatementPreparedby:Period:Unit:ItemsCashFlowsfromOperatingActivities:01)Cashreceivedfromsalesofgoodsorrenderingofservices02)RentalreceivedValueaddedtaxonsalesreceivedandrefundsofvalue03)addedtaxpaid04)Refundofothertaxesandlevyotherthanvalueaddedtax07)Othercashreceivedrelatingtooperatingactivities08)Sub-totalofcashinflows09)Cashpaidforgoodsandservices10) Cashpaidforoperatingleases11) Cashpaidtoandonbehalfofemployees12) Valueaddedtaxonpurchasespaid13) Incometaxpaid14) Taxespaidotherthanvalueaddedtaxandincometax17) Othercashpaidrelatingtooperatingactivities18) Sub-totalofcashoutflowsNetcashflowsfromoperatingactivities1. CashFlowsfromInvestingActivities:19) Cashreceivedfromreturnofinvestments20) Cashreceivedfromdistributionofdividendsorprofits21) CashreceivedfrombondinterestincomeNetcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets26) Othercashreceivedrelatingtoinvestingactivities27) Sub-totalofcashinflowsCashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets28) Cashpaidtoacquireequityinvestments29) Cashpaidtoacquiredebtinvestments33) Othercashpaidrelatingtoinvestingactivities34) Sub-totalofcashoutflowsNetcashflowsfrominvestingactivities2. CashFlowsfromFinancingActivities:35) Proceedsfromissuingshares36) Proceedsfromissuingbonds37) Proceedsfromborrowings41) Otherproceedsrelatingtofinancingactivities42) Sub-totalofcashinflowsrepaymentsofamountsborrowedpaymentspaymentspaymentspaymentspayments43) Cashofexpensesonanyfinancingactivitiesfordistributionofdividendsorprofitsofinterestexpensesforfinanceleasesforreductionofregisteredcapital44) Cash45) Cash46) Cash47) Cash48) Cash51) Othercashpaymentsrelatingt。