中英文财务报表.doc

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    D。