三大会计报表：资产负债表、损益表、现金流量表中英文对照.docx 5页

'英文会计报表:FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer所属月份ReportingPeriod报出日期SubmitDate资产负债表BalanceSheet资产 Assets流动资产 CurrentAssets货币资金 BankandCash短期投资 CurrentInvestment一年内到期委托贷款Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备 Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备 Less:Impairmentforcurrentinvestment短期投资净额 Netbalofcurrentinvestment应收票据 Notesreceivable应收股利 Dividendreceivable应收利息Interestreceivable应收账款 Accountreceivable减：应收账款坏账准备 Less:BaddebtprovisionforAccountreceivable应收账款净额 NetbalofAccountreceivable其他应收款 Otherreceivable减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable其他应收款净额NetbalofOtherreceivable预付账款 Prepayment应收补贴款 Subsidyreceivable存货 Inventory减：存货跌价准备 Less:ProvisionforInventory存货净额NetbalofInventory已完工尚未结算款Amountduefromcustomerforcontractwork待摊费用 DeferredExpense一年内到期的长期债权投资 Long-termdebtinvestmentduewithinoneyear一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear其他流动资产 Othercurrentassets流动资产合计 Totalcurrentassets长期投资Long-terminvestment长期股权投资 Long-termequityinvestment 委托贷款Entrustedloanreceivable长期债权投资Long-termdebtinvestment长期投资合计Totalforlong-terminvestment减：长期股权投资减值准备 Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备 Less:Impairmentforlong-termdebtinvestment减：委托贷款减值准备Less:Provisionforentrustedloanreceivable长期投资净额Netbaloflong-terminvestment其中：合并价差 Include:Goodwill(Negativegoodwill)固定资产 Fixedassets固定资产原值 Cost减：累计折旧Less:AccumulatedDepreciation固定资产净值 Netbal减：固定资产减值准备 Less:Impairmentforfixedassets固定资产净额 NBVoffixedassets工程物资 Materialholdsforconstructionoffixedassets在建工程 Constructioninprogress减：在建工程减值准备 Less:Impairmentforconstructioninprogress在建工程净额Netbalofconstructioninprogress固定资产清理 Fixedassetstobedisposedof固定资产合计 Totalfixedassets无形资产及其他资产 Otherassets&Intangibleassets无形资产Intangibleassets减：无形资产减值准备 Less:Impairmentforintangibleassets无形资产净额Netbalofintangibleassets长期待摊费用 Long-termdeferredexpense融资租赁——未担保余值Financelease–Unguaranteedresidualvalues融资租赁——应收融资租赁款Financelease– Receivables其他长期资产Othernon-currentassets无形及其他长期资产合计Totalotherassets&intangibleassets递延税项 DeferredTax递延税款借项 DeferredTaxassets资产总计Totalassets负债及所有者（或股东）权益Liability&Equity流动负债Currentliability短期借款 Short-termloans应付票据 Notespayable应付账款 Accountspayable已结算尚未完工款预收账款 Advancefromcustomers应付工资 Payrollpayable应付福利费 Welfarepayable应付股利 Dividendpayable应交税金 Taxespayable其他应交款 Otherfeespayable其他应付款 Otherpayable预提费用 AccruedExpense预计负债 Provision递延收益 DeferredRevenue一年内到期的长期负债Long-termliabilityduewithinoneyear其他流动负债 Othercurrentliability流动负债合计 Totalcurrentliability长期负债Long-termliability长期借款 Long-termloans应付债券 Bondspayable长期应付款 Long-termpayable专项应付款 Grants&Subsidiesreceived其他长期负债 Otherlong-termliability长期负债合计Totallong-termliability递延税项DeferredTax递延税款贷项 DeferredTaxliabilities负债合计Totalliability少数股东权益 Minorityinterests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paidincapital减；已归还投资Less:Capitalredemption实收资本（或股本）净额NetbalofPaidincapital资本公积CapitalReserves盈余公积 SurplusReserves其中：法定公益金 Include:Statutoryreserves未确认投资损失 Unrealisedinvestmentlosses未分配利润Retainedprofitsafterappropriation 其中：本年利润 Include:Profitsfortheyear外币报表折算差额 Translationreserve所有者（或股东）权益合计TotalEquity负债及所有者（或股东）权益合计TotalLiability&Equity损益表Incomestatementandprofitappropriation一、主营业务收入 Revenue减：主营业务成本 Less:CostofSales主营业务税金及附加 SalesTax二、主营业务利润（亏损以“—”填列）GrossProfit(-meansloss)加：其他业务收入 Add:Otheroperatingincome减：其他业务支出Less:Otheroperatingexpense减：营业费用 Selling&Distributionexpense管理费用 G&Aexpense财务费用 Financeexpense三、营业利润（亏损以“—”填列）Profitfromoperation(-meansloss)加：投资收益（亏损以“—”填列）Add:Investmentincome补贴收入 SubsidyIncome营业外收入 Non-operatingincome减：营业外支出 Less:Non-operatingexpense四、利润总额（亏损总额以“—”填列）ProfitbeforeTax减：所得税 Less:Incometax少数股东损益 Minorityinterest加：未确认投资损失Add:Unrealisedinvestmentlosses五、净利润（净亏损以“—”填列）Netprofit(-meansloss)加：年初未分配利润Add:Retainedprofits其他转入Othertransfer-in六、可供分配的利润Profitavailablefordistribution(-meansloss)减：提取法定盈余公积 Less:Appropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefund提取储备基金Appropriationofreservefund提取企业发展基金 Appropriationofenterpriseexpansionfund利润归还投资 Capitalredemption七、可供投资者分配的利润Profitavailableforowners"distribution减：应付优先股股利 Less:Appropriationofpreferenceshare"sdividend提取任意盈余公积 Appropriationofdiscretionarysurplusreserve应付普通股股利 Appropriationofordinaryshare"sdividend转作资本（或股本）的普通股股利Transferfromordinaryshare"sdividendtopaidincapital八、未分配利润Retainedprofitafterappropriation补充资料：SupplementaryInformation:1．出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinvestments2．自然灾害发生损失Lossesfromnaturaldisaster 3． 会计政策变更增加（或减少）利润总额 Increase(decrease)inprofitduetochangesinaccountingpolicies4． 会计估计变更增加（或减少）利润总额Increase(decrease)inprofitduetochangesinaccountingestimates5． 债务重组损失 Lossesfromdebtrestructuring流量表编辑CashFlowStatement一、经营活动产生的现金流量：CashFlowfromOperatingActivities:销售商品、提供劳务收到的现金Cashreceivedfromsalesofgoodsorrenderingservices收到的税费返还Refundsoftaxes收到的其他与经营活动有关的现金Cashreceivedrelatingtootheroperatingactivities现金流入小计Sub-totalofcashinflows购买商品、接受劳务支付的现金Cashpaidforgoodsorreceivingservices支付给职工以及为职工支付的现金Cashpaidtoandonbehalfofemployees支付的各项税费Taxpayments支付的其他与经营活动有关的现金Cashpaidrelatingtootheroperatingactivities现金流出小计Sub-totalofcashoutflows经营活动产生的现金流量净额 NetCashFlowfromOperatingActivities二、投资活动产生的现金流量：CashFlowfromInvestingActivities:收回投资所收到的现金Cashreceivedfromdisposalofinvestments处置子公司和其他经营单位收到的现金Cashreceivedfromdisposalofsubsidiaryorotheroperatingbusinessunits取得投资收益所收到的现金Cashreceivedfrominvestmentsincome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Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets购买子公司所收到的现金Cashreceivedbyacquisitionofsubsidiary收到的其他与投资活动有关的现金Cashreceivedrelatingtootherinvestingactivities现金流入小计Sub-totalofcashinflows购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投资所支付的现金Cashpaidtoacquireinvestments支付的其他与投资活动有关的现金Cashpaymentsrelatingtootherinvestingactivities现金流出小计Sub-totalofcashoutflows投资活动产生的现金流量净额NetCashFlowfromInvestingActivities三、筹资活动产生的现金流量：CashFlowfromFinancingActivities:吸收投资所收到的现金Cashreceivedbyinvestors借款所收到的现金Cashreceivedfromborrowings其中：从金融机构借款所收到的现金Include:Cashreceivedfromfinancialinstitutionborrowings收到的其他与筹资活动有关的现金Cashreceivedrelatingtootherfinancingactivities现金流入小计Sub-totalofcashinflows偿还债务所支付的现金Repaymentsofborrowings其中：偿还金融机构债务所支付的现金Include:Repaymentsoffinancialinstitutionborrowings 分配股利、利润和偿付利息所支付的现金Dividendspaid,profitdistributedorinterestpaid支付的其他与筹资活动有关的现金Cashpaymentsrelatingtootherfinancingactivities现金流出小计Sub-totalofcashoutflows筹资活动产生的现金流量净额NetCashFlowfromFinancingActivities四、汇率变动对现金的影响额EffectofForeignCurrencyTranslation五、现金及现金等价物净增加额NetIncrease(Decrease)inCashandCashEquivalents现金流量附表：SupplementaryInformation:1.将净利润调节为经营活动的现金流量：ReconciliationofNetProfittoCashFlowfromOperatingActivities:净利润NetProfit加：少数股东损益Add:Minorityinterest加：计提的资产减值准备 Impairmentlossesonassets固定资产折旧 Depreciationoffixedassets无形资产摊销 Amortisationofintangibleassets长期待摊费用摊销Amortisationoflong-termdeferredexpenses待摊费用减少（减：增加）Decrease(increase)indeferredexpenses预提费用增加（减：减少）Increase(decrease)inaccruedexpenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses(gains)ondisposaloffixedassets,intangibleassetsandotherlong-termassets固定资产报废损失Lossesonwrite-offoffixedassets财务费用Financeexpense(income)投资损失（减、收益）Losses(gains)arisingfrominvestments递延税款贷款（减、借项）Deferredtaxcredit(debit)存货的减少（减、增加）Decrease(increase)ininventories经营性应收项目的减少（减、增加）Decrease(increase)inreceivablesunderoperatingactivities经营性应付项目的增加（减、减少）Increase(decrease)inpayablesunderoperatingactivities其他Others经营活动产生的现金流量净额 Netcashflowfromoperatingactivities2.不涉及现金收支的投资和筹资活动：InvestingandFinancingActivitiesthatdonotInvolveCashReceiptsandPayments:债务转为资本Conversionofdebtintocapital一年内到期的可转换公司债券 Reclassificationofconvertiblebondsexpiringwithinoneyearascurrentliability融资租入固定资产Fixedassetsacquiredunderfinanceleases3.现金及现金等价物净增加情况：NetIncreaseinCashandCashEquivalents:现金的期末余额Cashattheendoftheperiod减：现金的期初余额 Less:cashatthebeginningoftheyear加：现金等价物的期末余额 Add:cashequivalentsattheendoftheperiod减：现金等价物的期初余额Less:cashequivalentsatthebeginningoftheperiod现金及现金等价物净增加额Netincreaseincashandcashequivalents'