会计中英文对照

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1、完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表 ITEM项 目Cash 货币资金 Short term investments 短期投资Notes receivable 应收票据Dividend receivable 应收股利Interest receivable 应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accountsaid 预付帐款Future guarantee 期货保证金ance receivable 应收补贴款Export drawback receivable 应收出口退税Inventor

2、ies 存货Including: Raw materials 其中：原材料Finished goods 产成品(库存商品) Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-tebenture investment falling due in a year 一年内到期的长期债权投er current assets 其他流动资产Total current assets 流动资产合计Long-term investment： 长期投资： Including long term equi

3、ty investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference *合并价差Total long-term investment 长期投资合计Fixed assets-cost 固定资产原价Less: Accumulated Depreciation 减：累计折旧Fixed assets-net value 固定资产净值Less: Impairment xed assets 减：固定资产减值准备Net value of fixed assets 固定资产净额Disposal o

4、f fixed assets 固定资产清理Project material 工程物资Coction in Progress 在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产（长期待摊费用）Including: Fixed assets repair 其中:固定资产修理Improvement expene of fixed assets 固定资产改良支出

5、Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits 递延税款借项Total Assets 资 产 总 计 Balancet 资产负债表(续表) ITEM 项 目Short-term loans 短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers 预收

6、帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable 应付利润(股利) Taxes payable 应交税金Other payable to government 其他应交款Other creditors 其他应付款Provision for expenses 预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流

7、动负债合计Long-term loansble 长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable 专项应付款Other long-term liabilities 其他长期负债Including: Special re fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负 债 合 计Minority interests * 少数股东权益Subsc

8、ribed Capital 实收资本(股本) Nal capital 国家资本Collective capital 集体资本Legal persons/ entity capital 法人资本Including: State-owned legal persons capital 其中:国有法人资本Collective legal persons capital 集体法人资本Personal capital 个人资本Foreusinessmens capital 外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory s

9、urplus reserv中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Urmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润 Converted difference in Foreign Currency Statements 外币报表折算差额Total shareholders equity 所有者权益合计 Total Liabilities & Equity 负债及所有者权益总计 INCOME STAT 利润表 ITEMS

10、项 目Sales of products 产品销售收入Including：Expales 其中：出口产品销售收入Less：Sales discount and allowances 减：销售折扣与折让Net sales of products 产品销售净额Less：Sales tax 减：产品销售税金Cost of sales 产品销售成本Including：Cost of export sales 其中：售成本Gross profit on sales 产品销售毛利Less：Selling expenses 减：销售费用General and administrative expenses

11、管理费用Financial expenses 财务费用Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入) Exc losses(minus exchange gains) 汇兑损失(减汇兑收益) Profit on sales 产品销售利润Add：profit from other operations 加：其他业务利润Operating profit 营业利润Add：Income on investment 加：投资收益Add：Non-operating income 加：营业外收入Less：Non-opera

12、ting expenses儀：营业外支出Add：adjustment os and gain for previous years 加：以前年度损益调整Total profit 利润总额Less：Income tax 减：所得税Net profit 净利润 Cash Flows Statement 现金流量表PreparedPeriod: Unit: 拟制人：时间：单位：Items 1.Cash Flows from Operating Activities: cash流量从经营活动： 01)Cash received from saf goods or rendering of servic

13、es 所收到的现金从销售货物或提供劳务 02)Rental received 收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值 03)added tax paid 增值税缴纳04)Refund of other taxes and levy other talue added tax 退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflo

14、ws 分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees 用现金支付，并代表员工12)Value added tax on purchases paid 增值税购货支付13)I tax paid 所得税的缴纳14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税17)Other c

15、ash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows 分，总的现金流出19)Net flows from operating activities 净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investmen所收到的现金从分配股利，利润21)Cash received from distribution of dividends or pro

16、fits 所收到的现金从国债利息收入22)Cash rec from boterest income 现金净额收到的处置攀形资产Net cash received from disposal of fixed assets, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities 其他收到的现金与投资活动27)Sub-total of cash inflows 小计的现金流入量Cash paid to a

17、cquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产 28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments 用现金支付，以获取股权投资30)Cash paid to acquire debt investments 一收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)otal of cash outflows 分，总的现金流出 35)N

18、et cash flows from investing activities 投资活动产生的净现金流量， 3.Cash Flows from Financing Activities: cash流量筹资活动：36)Proceeds from issuing shares 从发行股票的收益， 37)Proceeds from issuing bonds 由发行债券的收益， 38)Proceeds from borrowings 由借款的收益， 41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total o

19、f cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed 的现金偿还债务所支付的44)Cash payments of expenses on any financing actes 对任何融资活动现金支付的费用， 45)Cash payments for distribution of dividends or profits 分配股利或利润支付现金， 46)Cash payments of interest ees 以现金支付的利息费用47)Cash payments for finance leases 融资租赁以现金支付

20、， 48)Cash payments for reduction of registered capital 减少注册资本以现金支付， 51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分，总的现金流出53)Net caows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金5.Net Incr

21、ease in Cash and Cash Equivalents net增加现金和现金等价物 Supplemental Information 补充资料1. Investing and Financing Activities that do not Involve in Cash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the trr of investments 偿还债

22、资58)Investments in the form of fixed assets 投资在形成固定资产59)Repayments of debts by the transfer of inventories 偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销64)Depreciat

23、ion of fixed assets 固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from inves

24、tments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款

25、（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities 净经营活动的现金流量3.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物7h at the end of the period 在此期限结束的现金，77)Less: cash at the beginning of the period 减：现金期开始78)Plus: cash equiv

26、alents at the end of the period 加：现金等价物在此期限结束79)Less: cash eqents at the beginning of the period 减：现金等价物期开始 80)Net increase in cash and cash equivalents 净增加现金和现金等价物一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank 其他货币资金 Other cashcash equivalents外埠her Cash in ban

27、k银行本票 Cashiers cheque 银行汇票 Bank draft 信用卡 Credit card 信用证保 Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bon Short-term investmentorporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investme

28、nts falling price reserves应收款 Account receivable应收票据 Noteiva银行承兑汇票 Bank accee 商业承兑汇票 Trade acceptanc股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit bte subsidies of receivable库存资产 Inventories

29、物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage 低值易耗品 Low-value consumption goods 材料成本差异 Materials cost variance 自制半成品 Semi-Finished goods库存商ished goods商品进销差价 Differences between purchasing and selling price贀 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受

30、托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price rese分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment 长期股权投资 Long-term investment on stocks股票投资 Investment onks其他股权投资 Other investment on stocks长

31、期债权投资 Long-terestment on bonds 债券投资 Investment on bonds 其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditors rights investment depreciation reserves委托贷款 Entrust loans 本金 Principal 利息 Interest 减值准

32、备 Depreciation reserves固定资产 Fixed assets 房屋 Building 建筑物 Structure机器设备 Machinery equipment 运输设备 Transportation facilities 工具器具 Instruments and implement累计折旧 Accumulated depreciation 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equip

33、ment depreciation reserves工程物资 Project goods and material专用材料 Special-purpose materialSpecial-purpose equipment 预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process 安装ection works 在安装设备 Erectiuipment-in-process技术改造工程 Technical i

34、nnovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets 无形资产 Intangible assets 专利权 Patents 非专利技术 Non-Patents 商标权 Trademarks, Trade names 著作权 Copyrights 土地使用权 Tenure商誉 Goodwill 无形资产减值准备 Intangible Assets depreci reserves专

35、利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserve謀融资费用 Unacknowledged fial charges 待处理财产损溢 Wait deal assets loss or income 长期待摊费用 Long-term deferre prepaid expenses待处理财产损溢 Wait deal assets loss or income 待处理流动资产损溢 Wait deal intangible assets loss or income 待处理固定

36、资产损溢 Wait deal fixed assets loss or income二、负债类 Liability 短期负债 Current liability 短期借款 Sherm borrowing应付票据 Notes payable 银行承兑汇票 Bank acceptance 商业承兑汇票 Trade acceptance 应付账款 Account payable预收账款 Deposit received 代销商品款 Proxy sale goods revenue应付工资 Accrued wages 应付福利费 Accrued welfarism 应付股利 Dividends pay

37、able 应交税金 Tax payable应交增值税 value added tax payable 进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tauction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export 进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales gtax转出多交增值税 Overpaid VAT c

38、hangeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption ayable应交资源税 Resources tax payable应交所得税 Income tax payable 应交土地增值税 Increment tax on land value pa应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle an

39、d vessel usage license plate tax(VVULPT) payable应交个人所得税 Personcome tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance 其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipationilities长期负债 Long-term Liabilities 长期借款 Long-term l

40、oans一年内到期的长期借款 Long-term loans due withi year一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable 债券面值 Face value, Par value债券溢价ium on bonds 债券折价 Discount on bonds 应计利息 Accrued interest 长期应付g-term account payable应付融资租赁款 Accrued financial outlay一年内到期的长期应付 Long-term account payable due withi

41、n one year一年后到期的长期应付 Long-term account payable over one year专项应付款ial payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes三、所有者权益类 OWNERS EQU资本 Capita实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up

42、stock 已归还投资 Investment Returned公积 资本公积 Capital reserve 资本(或股本)溢价 Capital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve股权投资准备 Stock right investment reserves 拨款转入 Allocate sums changeover in外币资本折算差额 Foreign cuy capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal sur

43、plus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Entse expension fund利润归还投资 Profits capitalizad on return of investment利润 Profits本年利润 Current year profits利润分配 Profit distribution 其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal p

44、ublic welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansi职工奖励及福利基金 Withdrawal staff and workers bonus and welfare fund利润归还投资 Profits capitalizad on return of investment应付优先股股利 Preferred Stock dividends payable 提取任意盈余公积 Withdrawal other common accumulation fund

45、应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufac基本生产成本 Base cost of mature辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Re

46、tirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and tra

47、ining接待费 Entertainment图书、印刷费 Books and printingnspotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense 机物料消耗 Article of consumptio护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类 Profit and loss 收入 Income 业务收入 OPERATING INCOME主营业务收

48、入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售 包装物出租 Wrappage lease出最收入 Remise right of assets revenue返还所imbursement of income tax其他收入 Otevenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-tevestment income计

49、提的委托贷款减值准备 Withdrawal of entrust loans reserves 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 ncome on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets

50、 固定资产盘盈 Fixed assets inventory profit 罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge 营业税 Sales tax 消费税 mption 城市维护建设税 Tax for mining and building cities 资源税 Resources tax 土地增值税 Increment ta

51、x on land value其他业务支出 Other business expense 销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge 费用 Expenses 营业费用 Operating expenses代销手续费 Consignment commission cha輀杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees 管理费用

52、 Adminisstrative expenses崀资 Staff Salaries修理费 Recharge 低值易耗摊销 Article of conionfice allowance 差旅费 Travelling expense工会经费 Labour union expenditure 研究与开发费 Research and development expens贀 Employee benefits/welfare职工教育经费 Personnel education 待业保险费 Unemployment insurance 劳动保险费 Labour insurance医疗保险费 Medic

53、al insurance 会议费 Coferemce聘请中介机构费 Intiary organs 咨询费 Consult fees诉讼al cost 业务招待费 Business entertainment 技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fee tion discharge fees房产税 Housing property tax 车船使用税 Vehicle and vessel usage le plate tax(VVULPT)土地使用税 Tenure tax印花税 St财务费用 F

54、inance charge 利息支出 Interest exchange 汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost 营业外支出 Nonbusiness expenditure 捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets 固定资产盘亏 Fixed assets inventory loss 债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment