财务报表英文翻译大全最新.docx

财务报表英文翻译大全 资产负债表 Balance Sheet 编制单位: ______年______月________日单位: 元 Prepared by: Month:_______Date:_______Year Monetary unit:_______ 资产Assets 行次 Line No. 年初数 Beg. balance 期末数 End. balance 负债和所有者权益(或股东权益) Liabilities & Owners’ (Stockholders’) equity 行次 Line No. 年初数 Beg. balance 期末数 End. balance 流动资产: Current assets 流动负债Current liabilities 货币资金Monetary funds 1 .38 .45 短期借款 Short-term loans 短期投资 Short-term investment 2 应付票据 Notes payable 应收票据Notes receivable 3 .68 .00 应付账款 Accounts payable 应收股利Dividend receivable 4 预收账款 Advances from customers 应收利息Interest receivable 5 应付工资 Accrued payroll 应收账款Accounts receivable 6 .57 .05 应付福利费 Welfare expenses payable 其他应收款Other receivable 7 .88 .07 应付股利 Dividend payable 预付账款Advances to suppliers 8 .42 .29 应交税金 Taxes payable 应收补贴款Subsidies receivable 9 其他应交款 Other payables 存货Inventories 10 .93 .50 其他应付款 Other amounts payable 待摊费用Prepaid expenses 11 .06 49722.24 预提费用 Accrued expenses 一年内到期的长期债权投资 Long-term debt investment due within a year 21 预计负债 Estimated liabilities 其他流动资产Other current assets 24 一年内到期的长期负债 Long-term liabilities due within a year 流动资产合计 Sub-total of current assets 31 .92 .60 其他流动负债 Other current liabilities 长期投资: Long-term investments: 长期股权投资 Long-term equity investment 32 流动负债合计 Sub-total of current liabilities 长期债权投资 Long-term debt investment 34 长期负债： Long-term liabilities 长期投资合计 Sub-total of long term investment 38 长期借款 Long-term borrowings 固定资产: Fixed assets: 应付债券Bonds payable 固定资产原价Fixed assets-cost 39 .08 .52 长期应付款 Long-term payables 减: 累计折旧 Less: Accumulated depreciation 40 .35 .71 专项应付款 Special payables 固定资产净值Fixed assets-NBV 41 .73 .81 其他长期负债 Other long-term liabilities 减: 固定资产减值准备 Less: Provision for impairment of fixed assets 42 .73 .81 长期负债合计 Sub-total of long-term liabilities 固定资产净额Fixed assets-net 43 .73 .81 递延税项 Deferred taxes 工程物资44 递延税款贷项 2 / 22 Construction materials Deferred tax credit 在建工程Construction in progress 45 负债合计 Total liabilities 固定资产清理 Disposal of fixed assets 46 固定资产合计 Sub-total of fixed assets 50 所有者权益（或股东权益） Owner’s (Stockholders’) equity 无形资产及其他资产Intangible and other assets 实收资本（或股本）Paid-in capital (or stock) 无形资产Intangible assets 51 减：已归还投资 Less: Investment returned 长期待摊资产 Long-term prepayment 52 实收资本（或股本）净额 Paid-in capital (or stock) - net 其他长期资产 Other long-term assets 53 资本公积 Capital surplus 无形资产及其他资产合计 Sub-total of intangible and other assets 60 赢余公积 Surplus reserve 其中：法定公益金 Including: Statutory public welfare fund 递延税项: Deferred taxes: 未分配利润Undistributed profit 递延税款借项Deferred tax debit 61 所有者权益（或股东权益）合计 Total owner’s (stockholders’) equity 资产总计Total assets 67 负债和所有者权益（或股东权益）合计 Total liabilities & owner’s (stockholders’) equity 3 / 22 利润表 Income Statement 编制单位： ______年______月________日单位: 元 Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan 项目Item 行次 Line No. 本月数 Current month 本年累计数 Current year accumulative 一、主营业务收入 I. Revenue from main operations 减：主营业务成本 Less: Cost of main operations 主营业务税金及附加 Taxes and surcharges for main operations 二、主营业务利润（亏损以“-”填列）II. Profit/Loss from main operations 加：其他业务利润（亏损以“-”填列）Add: Profit/Loss from other operations 减：营业费用 Less: Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 三、营业利润（亏损以“-”填列）III. Operating profit/loss 加：投资收益（亏损以“-”填列）Add: Investment income/losses 补贴收入 Revenue from subsidies 营业外收入 Non-operating revenue 减：营业外支出 Less: Non-operating expenditures 四、利润总额（亏损以“-”填列）IV. Income/Loss before tax 减：所得税 Less: Income tax 五、净利润（亏损以“-”填列） V. Net income/loss 补充资料Supplementary information: 项目Item 本年累计数 Current year cumulative 上年实际数 Prior year actual 1.出售、处理部门或被投资单位所得收益Gain on sale and disposal of a department or an invested enterprise 2. 自然灾害发生的损失 Losses arising from natural disasters 3. 会计政策变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting policy 4. 会计估计变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting estimate 5. 债务重组损失 Losses arising from debt restructurings 6. 其他 Others 现金流量表 Cash Flow Statement 编制单位：年度单位: 元 Prepared 。