英文财务报表
2008-1-21 22:25
利润表 INCOME STATEMENT
项 目 ITEMS
产品销售收入 Sales of products
其中：出口产品销售收入 Including：Export sales
减：销售折扣与折让 Less：Sales discount and allowances
产品销售净额 Net sales of products
减：产品销售税金 Less：Sales tax
产品销售成本 Cost of sales
其中：出口产品销售成本 Including：Cost of export sales
产品销售毛利 Gross profit on sales
减：销售费用 Less：Selling expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)
汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润 Profit on sales
加：其他业务利润 Add：profit from other operations
营业利润 Operating profit
加：投资收益 Add：Income on investment
加：营业外收入 Add：Non-operating income
减：营业外支出 Less：Non-operating expenses
加：以前年度损益调整 Add：adjustment of loss and gain for previous years
利润总额 Total profit
减：所得税 Less：Income tax
净利润 Net profit
资产负债表 BALANCE SHEET
资 产 ASSETS
流动资产： CURRENT ASSETS
现金 Cash on hand
备用金 Pretty cash
银行存款 Cash in banks
有价证券 Marketable receivable
应收票据 Notes receivable
应收帐款 Accounts receivable
减：坏帐准备 Less：allowance for bad debts
预付货款 Prepayments-supplies
内部往来 Inter-company accounts
其他应收款 Other receivables
待摊费用 Prepaid and deferred expenses
存 货 Inventories
减：存货变现损失准备： Less：allowance on inventory reduction to market 已转未完工生产成本 Transferred in production cost transforming
一年内到期的长期投资 Matured long time investments within a year
流动资产合计 Total current assets
|长期投资： LONG TERM INVESTMENT
长期投资 Long term investments
拨付所属资金 Funds to burnchs
一年以上的应收款项 Accounts receivable over a year
固定资产： FIXED ASSETS
固定资产原价 Fixed assets-cost
减：累计折旧 Less:amumulated depreciation
固定资产净值 Fixed assets-net value
固定资产清理 Disposal of fixed assets
融资租入固定资产原价： Fixed assets-cost on financial lease 减：融资租入固定资产折旧 Less：amumulated depreciation
融资租入固定资产净值： Fixed assets-net value on financial
在建工程： CONSTRUCTION WORK IN PROCESS
在建工程 Construction work in process
☆无形资产 INTANGIBLE ASSETS
场地使用权 Right to the use of a site
工业产权及专有技术 Industrial property right anf patents
其他无形资产 Other intangibles
无形资产合计 Total intangible assets
其它资产 OTHER ASSETS
开办费 Organization espenses
筹建期间汇兑损失 Exchange losses during organization period 递延投资损失 Deferred investment losses
递延税款借项 Debit side of deferred tax
其他递延支出 Other deferred expuditures
待转销汇兑损益 Prepaid and deferred exchange loss
其他递延借款 Debit side of other deferred
其他资产合计 Total other Assets
资产总计 TOTAL ASSETS
负债及所有者权 LIABILITIES AND CAPITAL
流动负债： CURRENT LIABILITIES
短期借款 Short term loans
应付票据 Notes payable
应付帐款 Accounts payable
内部往来 Inter-company accounts
预收货款 Items received in advance-supplies
应付工资 Accured payroll
应交税金 Taxes payable
应付股利 Dividendes payable
其他应付款 Other payables
预提费用 Accrued expenses
职工奖励及福利费用 Bonus and welfare funds
一年内到期的长期负债 Matured long term liabilities within a year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期负债： LONG TREM LIABILITIES
长期借款 long term loans
应付公司债 Bouds payable
应公司债溢价（折价） Premium on bonds payable（discount）
一年以上的应付款项 Accounts payable over a year
长期负债合计： Total long term liabilities
其他负债： OTHER LIABILITIES
筹建期间汇兑收益 Exchange gains during organization period
递延投资收益 Deferred investment gains
递延税款贷项 Credit side of deferred tax
其他递延贷项 Credit side of other tax
待转销汇兑收益 Prepaid and deferred exchange profit
其他负债合计 Total other liabilities
负债合计 Total liabilities
所有者权益 Investor’s equity
资本总额（货币名称及金额） Authorized capital(*___________)
实收资本（外币金额期末数） Paid in capital(☆__________)
其中 Including
中方投资（外币金额期末数） Chinese investments(☆__________)
外方投资（外币金额期末数 Foreign investments(☆__________)
减：已归还投资 Less: Returned investments
资本公积 Accumulation of capital
公司拨入资金 Funds from head office
储备基金 Reserve funds
企业发展基金 Expansion funds
利润归还投资 Investment returned with profit
本年利润 Current profit
未分配利润 Retained earnings
货币换算差额 Currency translation difference
所有者权益合计 Total investor’s equity
负债及所有者权益合计 TOTAL LIABILITIES AND INVESTORS EQUITY
附注： 1.委托加工材料 元; 2.受托代销商品 元; 3.代管商品物资 元; 4.由企业负责的应收票据贴现 元; 5.租入固定资产
元; 6.本年支付的进口环节税金。 Notes:
1.Materials processed on commission ;
2.Goods in consignment ;
3.Good hled in our custod ;
4.Contingent Liadilty incurred by discounted notes receivable ;
5.Leasehold fixed assets ;
6.Import tas baid this year ￥ ;
7.Bal:Balance:B/Y Baginning of Year:E/P:End of period
8.*Monetary unit and amount☆Amount of foreign