财务报表英文翻译大全

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1、. .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短期借款Short-t

2、erm loans短期投资Short-term investment应付票据Notes payable应收票据Notes receivable应付账款Accounts payable应收股利Dividend receivable预收账款Advances from customers应收利息Interest receivable应付工资Accrued payroll应收账款Accounts receivable应付福利费Welfare expenses payable其他应收款Other receivable应付股利Dividend payable预付账款Advances to supplier

3、s应交税金Taxes payable应收补贴款Subsidies receivable其他应交款Other payables存货Inventories其他应付款Other amounts payable待摊费用Prepaid expenses预提费用Accrued expenses一年到期的长期债权投资Long-term debt investment due within a year预计负债Estimated liabilities其他流动资产Other current assets一年到期的长期负债Long-term liabilities due within a year流动资产合计

4、Sub-total of current assets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流动负债合计Sub-total of current liabilities 长期债权投资Long-term debt investment长期负债：Long-term liabilities长期投资合计Sub-total of long term investment长期借款Long-term borrowings固定资产:Fixed assets:应付债券B

5、onds payable固定资产原价Fixed assets-cost长期应付款Long-term payables减: 累计折旧Less: Accumulated depreciation专项应付款Special payables固定资产净值Fixed assets-NBV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长期负债合计Sub-total of long-term liabilities固定资产净额Fixed assets-net递延税项Defer

6、red taxes工程物资Construction materials递延税款贷项Deferred tax credit在建工程Construction in progress负债合计Total liabilities 固定资产清理Disposal of fixed assets固定资产合计Sub-total of fixed assets所有者权益或股东权益Owners (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

7、减：已归还投资Less: Investment returned长期待摊资产Long-term prepayment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资本公积Capital surplus无形资产及其他资产合计Sub-total of intangible and other assets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Undistribut

8、ed profit递延税款借项Deferred tax debit所有者权益或股东权益合计Total owners (stockholders) equity资产总计Total assets负债和所有者权益或股东权益合计Total liabilities & owners (stockholders) equity优选. -利润表Income Statement编制单位： _年_月_日 单位: 元Prepared by: Month: _Date:_Year Monetary unit: RMB Yuan工程Item行次Line No.本月数Current month本年累计数Current

9、year accumulative一、主营业务收入I. Revenue from main operations减：主营业务本钱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 administra

10、tive 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

11、资料Supplementary information:工程Item本年累计数Current year cumulative上年实际数Prior year actual1. 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 enterprise2. 自然灾害发生的损失Losses arising from natural disasters3. 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 acco

12、unting policy4. 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 estimate5. 债务重组损失Losses arising from debt restructurings6. 其他Others现金流量表Cash Flow Statement编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan工程Item行次Line No.金额Amount一、经营活动产生的现金流量I. Cash flows

13、 from operating activities 销售产品、提供劳务收到的现金Cash received from the sale of goods or rendering of services收到的税费返还Refunds of taxes收到的其他与经营活动有关的现金Other cash receipts relating to operating activities现金流入小计Sub-total of cash inflows购置商品、承受劳务支付的现金Cash paid for goods and services支付给职工及为职工支付的现金Cash paid to and

14、on behalf of employees支付的各项税费Payments of all types of taxes支付的其他与经营活动有关的现金Other cash payments relating to operating activities现金流出小计Sub-total of cash outflows经营活动产生的现金流量净额Net cash flows from operating activities二、投资活动产生的现金流量II. Cash flows from investing activities 收回投资所收到的现金Cash received from return

15、 of investments取得投资收益所收到的现金Cash received from return on investment处置固定资产、无形资产和其他长期资产所收回的现金净额Net cash received from the sale of fixed assets, intangible assets and other long-term assets收到的其他与投资活动有关的现金Other cash receipts relating to investing activities现金流入小计Sub-total of cash inflows购建固定资产、无形资产和其他长期资

16、产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金Cash paid to acquire investments支付的其他与投资活动有关的现金Other cash payment relating to investing activities现金流出小计Sub-total of cash outflows投资活动产生的现金流量净额Net cash flows from investing activities三、筹资活动产生的现金流量：III. Cash

17、 flows from financing activities:吸收投资所收到的现金Cash received from investment by others借款所收到的现金Cash received from borrowings收到的其他与筹资活动有关的现金Other cash receipts relating to financing activities现金流入小计Sub-total of cash inflows归还债务所支付的现金Cash payment of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash paid for distribut

18、ion of dividends or profits and for interest expense支付的其他与筹资活动有关的现金Other cash payments relating to financing activities现金流出小计Sub-total of cash outflows筹资活动产生的现金流量净额Net cash flow financing activities四、汇率变动对现金的影响IV. Effect of changes in foreign exchange rate on cash五、现金及现金等价物净增加额V. Net increase in cas

19、h and cash equivalents补充资料Supplementary Information 行次Line No.金额Amount1. 将净利润调节为经营活动现金流量：Reconciliation of net income to cash flows from operating activities净利润Net income加：计提的资产减值准备Add: Provision for impairment of assets固定资产折旧Depreciation of fixed assets无形资产摊销Amortization of intangible assets长期待摊费用摊

20、销Amortization of long-term prepayment待摊费用减少减：增加Decrease in prepaid expense (or deduct: increase)预提费用增加减：减少Increase of accrued expenses (or deduct: decrease)处置固定资产、无形资产和其他长期资产的损失减：收益Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)固定资产报废损失Losses on sc

21、rapping of fixed assets财务费用Financial expenses投资损失减：收益Investments losses (or deduct: gains)递延税款贷项减：借项Deferred tax credit (or deduct: debit)存货的减少减：增加Decrease in inventories (or deduct: increase)经营性应收工程的减少减：增加Decrease in operating payables (or deduct: increase)经营性应收工程的增加减：减少Increase in operating payabl

22、es (or deduct: decrease)其他Other 经营活动产生的现金流量净额Net cash flows from operating activities2. 不涉及现金收支的投资和筹资活动Investing and financing activities that do not involve cash receipts and payments债务转化为资本Conversion of debt into capital一年到期的可转换公司债券Convertible bonds to be expired within one year融资租入固定资产Fixed asset

23、s under finance lease3. 现金及现金等价物净增加情况：Net increase in cash and can equivalents现金的期末余额Cash at end of period减：现金的期初余额Less: Cash at the beginning of the period加：现金等价物的期末余额Plus: Cash equivalents at the end of the period减：现金等价物的期初余额Less: Cash equivalents at the beginning of the period现金及现金等价物净增加额Net incr

24、ease in cash and cash equivalents资产减值准备明细表Statement of Provision for Impairment of Assets编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan工程Item年初余额Beginning balance本年增加数Increase for current year本年转回数Reversal for current year年末余额Ending balance一、 坏账准备合计I. Total amounts of bad debts provided

25、其中：应收账款Including: Accounts receivable 其他应收款Other receivables二、 短期投资跌价准备合计II. Total amounts of short-term investments write-down provided其中：股票投资Including: Stock investment债券投资Bond investment三、 存货跌价准备合计. Total amounts of inventory written-down provided其中：库存商品Including: Goods on hand原材料Raw materials四、

26、长期投资减值准备合计. Total amounts provided for impairment of long-term investments其中：长期股权投资Including: Long-term equity investment长期债权投资Long-term debt investment五、 固定资产减值准备合计. Total amounts provided for impairment of fixed assets其中：房屋、建筑物Including: Buildings and structures机器设备Equipment and machinery六、 无形资产减值

27、准备. Provision for impairment of intangible assets其中：专利权Including: Patent商标权Trade marks七、 在建工程减值准备. Provision for impairment of construction in progress八、 委托贷款减值准备. Provision for impairment of designated loan receivable注：根据财会200310号文件规定，此表已变动，请参见第404-407页。Note: This statement has been revised accordi

28、ng to CaiKuai 2003 No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益或股东权益增减变动表Statement of Changes in Owners (Stockholders) Equity编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan工程Item行次Line No.本年数Current year上年数Prior year一、 实收资本或股本：I. Paid-in capital (o

29、r stock)年初余额Beginning balance1本年增加数Increase in the current year2其中：资本公积转入Including: Transfer-in from capital surplus3赢余公积转入Transfer-in from surplus reserve4利润分配转入Transfer-in from distribution of profit5新增资本或股本Additional capital (or stock)6本年减少数Decrease in the current year10年末余额Ending balance15二、 资本公

30、积：. Capital surplus:年初余额Beginning balance16本年增加数Increase in the current year17其中：资本或股本溢价Including: Premium on capital (or stock)18承受捐赠非现金资产准备Reserve of donated non-cash assets19承受现金捐赠Receipt of cash donation20股权投资准备Equity investment reserve21拨款转入Transfer-in from government appropriations22外币资本折算差额Fo

31、reign currency capital translation difference23其他资本公积Other capital surplus30本年减少数Decrease in the current year40其中：转增资本或股本Including: Conversion into capital (or stock)41年末余额Ending balance45三、 法定和任意赢余公积：. Statutory and discretionary surplus reserves年初余额Beginning balance46本年增加数Increase in the current y

32、ear47其中：从净利润中提取数Including: Amount appropriated from net income48其中：法定盈余公积Including: Statutory surplus reserve49任意盈余公积Discretionary surplus reserve50储藏基金Reserve fund51企业开展基金Enterprise expansion fund52法定公益金转入数Transfer-in from statutory public welfare fund53本年减少数Decrease in the current year54其中：弥补亏损Inc

33、luding: Recovery of losses55转增资本或股本Conversion into capital (or stock)56分派现金股利或利润Distribution of cash dividend or profit57分派股票股利Distribution of stock dividend58年末余额Ending balance62其中：法定盈余公积Including: Statutory surplus reserve63储藏基金Reserve fund64企业开展基金Enterprise expansion fund65四、 法定公益金：. Statutory pu

34、blic welfare fund:年初余额Beginning balance66本年增加数Increase in the current year67其中：从净利润中提取数Including: Amount appropriated from net income68本年减少数Decrease in the current year70其中：集体福利支出Including: Collective welfare expenditure71年末余额Ending balance75五、 未分配里：. Undistributed profit:年初未分配利润Undistributed profit

35、 at the beginning of the year76本年净利润净亏损以号填列Net income (or losses) for the year77本年利润分配Profit distribution for the year78年末未分配利润未弥补亏损以号填列Undistributed profit/losses at end of the year80应交增值税明细表VAT Payable Movement Table编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan工程Item行次 Line No.本月数Cur

36、rent month本年累计数Current year cumulative一、 应交增值税I. Value-added tax payable:1. 年初未抵扣数以号填列Amount not deducted at the beginning of the year12. 销项税额Output VAT2出口退税Refund of export duty3进项税额转出Transfer-out of input VAT4转出多交增值税Transfer-out of overpaid VAT5673. 进项税额Input VAT8已交税金Taxes paid9减免税款VAT deductions

37、and exemptions10出口抵减销产品应纳税额Export duty deductible from taxes payable on domestic sales11转出未交增值税Transfer-out of unpaid VAT1213144. 期末未抵扣数以号填列Amount not deducted at the end of the year15二、 未交增值税. Unpaid VAT1. 年初未交数多交数以号填列Amount not paid at the beginning of the year162. 本期转入数多交数以号填列Transfer-in for the

38、current period173. 本期已交数Amount paid in the current period184. 期末未交数多交数以号填列Amount not paid at the end of the year20- .word.zl. -利润分配表Statement of Profit Distribution编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan工程Item行次Line No.本年实际Current year actual上年实际Prior year actual一、 净利润I. Net inco

39、me1加：年初未分配利润Add: Undistributed profit at the beginning of the year2其他转入Other transfer-ins4二、 可供分配的利润. Profit to be distributed8减：提取法定盈余公积Less: Appropriation of statutory surplus reserve9提取法定公益金Appropriation of statutory public welfare fund10提取职工奖励及福利基金Appropriation of employee welfare and bonus fund

40、11提取储藏基金Appropriation of reserve fund12提取企业开展基金Appropriation of enterprise expansion fund13利润归还投资Profit capitalized on return of investment14三、 可供投资者分配的利润. Profit to be distributed to investor16减：应付优先股股利Less: Dividend payable on preferred stock17提取任意盈余公积Appropriation of discretionary surplus reserve

41、18应付普通股股利Dividend payable on common stock19转作资本或股本的普通股股利Common stock dividend converted into capital (stock)20四、 未分配利润. Undistributed profit25- .word.zl. -分部报表业务分部Business Segment Statement编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan工程Item*业务Business A*业务Business B*业务Business C其他业务Oth

42、er businesses抵消Write-off未分配工程Undistributed items合计Total本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year一、 营业收入合计I. Total operating revenues其中：对外营业收入Including: Revenue

43、 from external sales分部间营业收入Revenue from inter-segment sales二、 销售本钱合计. Total costs of sales其中：对外销售本钱Including: Cost of external sales分部间销售本钱Cost of inter-segment sales三、 期间费用合计. Total period expenses四、 营业利润合计. Total operating profit五、 资产总额. Total assets六、 负债总额. Total liabilities- .word.zl. -分部报表地区分部G

44、eographical Segment Statement编制单位： 年度 单位: 元Prepared by: Period:_ Monetary unit: RMB Yuan工程Item*地区Region A*地区Region B*地区Region C其他地区Other Regions抵消Write-off未分配工程Undistributed items合计Total本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current

45、year上年Prior year本年Current year上年Prior year本年Current year上年Prior year一、 业收入合计I. Total operating revenues其中：对外营业收入Including: Revenue from external sales分部间营业收入Revenue from inter-segment sales二、 销售本钱合计. Total costs of sales其中：对外销售本钱Including: Cost of external sales分部间销售本钱Cost of inter-segment sales三、 期

46、间费用合计. Total period expenses四、 营业利润合计. Total operating profit五、 资产总额. Total assets六、负债总额. Total liabilities不可预见费contingencies信用证死卷 dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee押品小类 collateral subdivision准贷证approved loan letter平息 flat rateCAC Contributory asset charge：资产必要报酬 CAPM Capital

47、 Asset Pricing Model：资本资产定价模型 CU Currency unit：货币单位 DCF Discounted cash flow：折现现金流 EBIT Earnings before interest and tax：息税前利润 EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润 GN Guidance Note：评估指南 IFRS International Financial Reporting Standard：国际财务报告准那么 IPR&D In-proc

48、ess Research and Development：研发投入 IVS International Valuation Standard：国际评估准那么 PFI Prospective financial information：预期财务信息 US GAAP US Generally Accepted Accounting Principles：美国公认会计准那么 WACC Weighted average cost of capital：加权平均资本本钱 WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品本钱Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润教育之通病是教用脑的人不用手，不教用手的人用脑，所以一无所能。教育革命的对策是手脑联盟，结果是手与脑的力量都可以大到不可思议。-