外资企业年度资产负债表和损益表的备案材料清单:
1、年度财务报告,包括:封面、资产负债表、利润及利润分配表、现金流量表、财务指标补充资料表;
2、经注册会计师审计合格的审计报告(含上述表格);
3、外商投资企业财政登记证。
标准:申请人提交的申办材料齐全、规范、有效。
各类表格表样
二○○年度外商投资企业会计报表
编制单位:
企业负责人:会计机构负责人:制表人:
企业类别:投资者国别和地区:
企业状况:是否先进企业:是否股份制企业:
是否产品出口企业:企业组织机构代码:企业所在地区:
管理级次:所属行业之大行业类:企
业成立年份:所属行业之小行业类:联
系电话:单位地址:报表编制日期
(年):邮政编码:
利润及利润分配表(非金融类)
会外年企02表编
活期历史明细清单: Current Detailed List of History 帐号:Account Number
户名:Customer Name
操作地区:Operation Region 操作网点:Operation Branches 操作柜员:Operation Teller 工作日期:Date of Work
入账日期:Date Recorded 币种:Currency Type
交易代码:Transaction Code
注释:Remark
借贷:Lend or Loan
金额 Money
余额 Balance
地区 Region
网点Branches
操作员 Operator
界面 Interface
息 Interest
税Tax
工资 Wage
存deposit
支取Expenditure
汇款remittance
收费fee
批量业务 Batch Business
柜面交易 Counter
transaction
开户:Account
摘要:Abstract
地点:location
打印机构:Print Agencies 现存:Cash deposit
转存:Transfer into
现支:Cash expenses
扣年税:Annual tax deduction 包月费:Monthly fee
中心入账:Center recorded 银行对账单:Bank
Reconciliatio
打印柜员号printed teller
sequence number
numéro imprimé de caissier 打印时间 print time
Temps imprimé
账号 account number
numéro de compte
客户名称 account name
nom et prénom de compte
币别 currency
monnaie
钞汇鉴别 cash remittance
identification identification d'envoi de fonds / remise de billets
起始日期 start date
date de début
终止日期 termination date /
expirty date
date d’expiration
交易日期 trade /transaction
date
date de l’opération
摘要 abstract
extrait
交易金额transaction amount montant de l'opération
账号余额 account balance
solde du compte
对方账号 reciprocal account
number
numéro de compte réciproque 对方帐户名称 reciprocal
account name
nom de compte réciproque 操作员号 operator number
numéro de l'opérateur
自述摘要 autobiographical / self-disclosure abstratct extrait autobiographique
现金存入 cash deposit
dép?t en espèces
结息 interest settlement règlement d'intérêt
现金支取 cash withdraw
retrait en espèces
中国银行的流水清单
RBS流水查询 RBS Transaction
inquiry
enquête de transaction
终端 terminal
Terminal
柜员 teller
caissier
交易码 transaction code
Code de transaction
工作站 workstation
Poste de travail
页数 pagination / paginal number / page number
pagination
起息日 value date
Date de valeur
端末机terminal machine
Machine de terminal
柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter de
l’argent
主管 chief manager /
executive
Administrateur gestionnaire / chef de service /
responsable
这些可以搞定工行流水帐的翻译。其他银行就不清楚了——
方程
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######################### --------------------------------------------------------------------
英文: BALANCE SHEET
__________________________
______________
发表时间: 2005-9-23 阅读数:
29060
BALANCE SHEET
Printed by For the year(or,quarter,month)ende
d JULY31,1998
ASSETS
LIABLITIES AND
OWNER'EQUITY
LINENO A T BEG OF YEAR
AT END OF YEAR CURRENT ASSETS EQUI
CURRENT LIABILITIES Cash on handIT 1
Short term loansS Cash in bankloan 2
Notes payableansS Marketable securities 4
Accounts payableties Notes receivableetie 5
Accrued payrolletie Accounts receivablees 6
Taxes payablevabl Less:Provision for bad debts F 7 Dividends
payablebad Advance to suppliersd de
8 Advances from
customersbts
Other receivablesustom 10
Other payablesesust Deferred and prepaid expenses For 11
Accrued expensesaid Inventoriesns 12
Staff and worker' bonus and
welfare fundhe year(o Less:Provision for loss on
realizationof inventoriesquarter,mo 13 Long-term liabilities
due within one
yearinventorie
Long-term investments
maturing within one yeartoriesquar 15
Other current liabilitiesg
with
Other current assetslities
16
Total current assetsg with
17 Total current
liabilitiesg with LONG TERM INVESTMENTSliti
LONG-TERM
LIABILITIESliti
Long-term investmentsiesg
18 Long-term
loansment Receivables clooectable after onr yearne yearto
20 Debentures
payablee aft
FIXED ASSETS: pay
Premium (discount) on debentures payableeartorie
Fixed assets-cost) on d 21 一年以上的应付款 Payable due after one
yearentures p
Less:Accumulated depreciationes pa 22
Total long term
liabilitiesbleear Fixed assets-net valueerm li
23
Disposal of fixed assetsm liab 27 CONSTRUCTION IN PROGRESSsm l
OTHER
LIABILITIESROGR
Construction in progressliab 28
Exchange gain during start-up periodsbleeart INTANGIBLE ASSETS:ing
Deferred gain on
investmentsperiod Land occupancy rightvestm 29 Deferred taxes
creditstment Proprietary technology and patentsriodsblee 30
Other deferred creditd
pate
Other intangible assetsd
pate 31
Unamortized exchange
gainatentsr
Total intangible assetsriodsb 32
Total other liabilities
asset
OTHER ASSETSer l
Total liabilitiessset Organization expensesies
33 OWNERS'
EQUITYation
Exchange loss during start-up perioddsbleear
34 Registered
capital Currency and
amount)oddsbleeart Deferred taxs debit and a
35 Paid in capital(amount of foreign currency at end of
period,month)ended D
Deferred loss on investmentsn curr 36
Other deferred expensesmentsn 37 Chinese investment(amount of foreign currency at end of periodnth)ended DEC
Unamortized exchange loss foreig 38 Foreign investment(amount of foreign currency at end of periodnth)ended DEC
Less:Investment
returnedeign c
Capital
surplusnede
Reserve
fundusne
Enterprise expansion fundign cu
Profit capitalised on return of
investmentnd of
Current year
profitrn o
Undistributed
profitstrn o
Total other assetsted pr
Total owners'
equityrn of i TOTAL ASSETS Tot
TOTAL LIABILITIES AND OWNERS' EQUITYnvestmentn Notes:1. Customer'
materials to be
processed____;2.
Consignment in____;3.资Goods held for others____;4. Notes receivable discounted with recourse____;
5. Fixed assets under
operating lease____;6. Current year payment of
import taxes____.d for
others____;
中文:资产负债表
__________________________
______________
发表时间: 2005-9-23 阅读数:
29061
资产负债表
MONETARY UNIT:YUAN
资产行次年初数资期末数资负债及所有者权益行次年初数所有者
期末数所有者
流动资产流动负债 :
现金 1 短期借款
42
银行存款 2 应
付票据43
有价债券 4 应
付帐款44
应收票据 5 应付工资45
应收帐款 6 应交税金46
减:坏帐准备7
应付股利47
预付帐款8 预收货款48
其他应收款10 其他应付款50
待摊费用11 预提费用51
存货12 职工奖励及福利基金52
减:存货变现损失准备13 一年内到期的长期负债
53
一年内到期的长期投资15 其他流动负债54
其他流动资产16
流动资产合计17
流动负债合计55
长期投资 : 长期负债 :
长期投资18 长期借款56
一年以上的应收帐款20
应付公司债57
固定资产 : 应
付公司溢价(折价) 58
固定资产原价21
一年以上的应付款项59
减:累计折旧22 长期负债合计60
固定资产净值23
固定资产清理27
在建工程 : 其他负债 :
在建工程28 筹建期间汇兑收益 61
无形资产 : 递延投资收益62
场地使用权29 递延税款贷项63
工业产权及专有技术30
其他递延贷项64
其他无形资产31
待转销汇兑收益65
无形资产合计32
其他负债合计66
其他资产 : 负债合计67
开办费33 所有者权益 :
筹建期间汇兑损失34
资本总额货币名称及金额
递延税款借项35
实收资本 (非人民币资本期末金额) 68
递延投资损失36
其中:资损
其他递延支出37
中方投资 (非人民币资本期末金额69
待转销汇兑损失 38
外方投资 (非人民币资本期末金额) 70
减:已归还投资
71
资本公积72
储备基金74
企业发展基金
75
利润归还投资
76
本年利润77
未分配利润
78
其他资产合计
所有者权益合计80
资产合计负债及所有者权益总计81
附注: 1.受托加工材料____;2.
受托代销商品____;3.代管商
品物资____;4.由企业负责的
应收票据贴现____;
5.租入固定资产____;
6.本年
支付的进口环节税金____.
____; 利润及利润分配表
(非金融类)
会外年企02表编
财务报表中英文对照 1.资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中:原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资:Long-term investment: 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减:累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets
财务报表各项目中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润(EBITDA) EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income(loss)营业利润/(亏损) Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率(营业利润率) Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用: Research and development costs (R&D)研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用
活期历史明细清单: Current Detailed List of History 帐号:Account Number 户名:Customer Name 操作地区:Operation Region 操作网点:Operation Branches 操作柜员:Operation Teller 工作日期:Date of Work 入账日期:Date Recorded 币种:Currency Type 交易代码:Transaction Code 注释:Remark 借贷:Lend or Loan 金额 Money 余额 Balance 地区 Region 网点Branches 操作员 Operator 界面 Interface 息 Interest 税Tax 工资 Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务 Batch Business 柜面交易 Counter transaction 开户:Account 摘要:Abstract 地点:location 打印机构:Print Agencies 现存:Cash deposit 转存:Transfer into 现支:Cash expenses 扣年税:Annual tax deduction 包月费:Monthly fee 中心入账:Center recorded 银行对账单:Bank Reconciliatio 打印柜员号printed teller sequence number numéro imprimé de caissier 打印时间 print time Temps imprimé 账号 account number numéro de compte 客户名称 account name nom et prénom de compte 币别 currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期 start date date de début 终止日期termination date / expirty date date d’expiration 交易日期 trade /transaction date date de l’opération 摘要 abstract extrait 交易金额transaction amount montant de l'opération 账号余额 account balance solde du compte 对方账号 reciprocal account number numéro de compte réciproque 对方帐户名称 reciprocal account name nom de compte réciproque 操作员号 operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入 cash deposit dép?t en espèces 结息 interest settlement règlement d'intérêt 现金支取 cash withdraw retrait en espèces 中国银行的流水清单
资产负债表(一) 一、资产ASSETS 流动资产:CURRENT ASSETS 货币资金Cash and cash equivalents 结算备付金Provision of settlement fund 拆出资金Funds lent 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivables 买入返售金融资产Recoursable financial assets acquired 存货Inventories 其中:原材料Raw materials 库存商品(产成品)Finished goods 一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产Other current assets 其中:内部银行Including:In-house bank 流动资产合计TOTAL CURRENT ASSETS 非流动资产:NON-CURRENT ASSETS 发放贷款及垫款Loans and payments 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment real estates 固定资产(固定资产原价)Fixed assets(Original value of fixed assets)减:累计折旧Less:Accumulated depreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets 在建工程Construction in progress 工程物资Project materials 固定资产清理Disposal of fixed assets 生产性生物资产Productive biological assets 油气资产Oil and natural gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill
1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐-应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减:一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减:短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment
应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 减:应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减:其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减:存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year
中英文对照的财务报表(资产负债表,损益表) 1 资产 assets 11~ 12 流动资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment 1121 短期投资 -股票 short-term investments - stock 1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐-应收票据 allowance for uncollec- tible accounts- notes receivable 114 应收帐款 accounts receivable 1141 应收帐款 accounts receivable 1142 应收分期帐款 installment accounts receivable 1147 应收帐款 -关系人 accounts receivable - related parties 1149 备抵呆帐-应收帐款 allowance for uncollec- tible accounts - accounts receivable 118 其它应收款 other receivables 1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies 1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable 1185 应收退税款 income tax refund receivable 1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other 1189 备抵呆帐 - 其它应收款 allowance for uncollec- tible accounts -
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减:短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减:应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减:其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减:存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment
财务报表中英文对照表下载 会计报表项目中英文对照表 外商投资企业会计报表项目中英文对照表(供参考) 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investmen T ━━━━━━━━━━━━━━━━ (企业名称NAME OF ENTERPRISE) 资产负债表BALANCE SHEE T _____年_____月_____日会外工01表 As of (month/date)19 FORM AFI(INDUSTRIAL)-01 单位MONETARY UNIT: ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 资产行次年初数期末数ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD ──────────────────────────────────────── 流动资产: CURRENT ASSETS 现金 Cash on hand 1 银行存款 Cash in bank 2
有价证券 Marketable securities 4 应收票据 Notes receivable 5 应收账款 Accounts receivable 6 减:坏账准备 Less: provision for bad debts 7 预付货款 Advances to suppliers 8 其他应收款 Other receivables 10 待摊费用 Prepaid expense 11 存货 Inventories 12 减:存货变现损失准备Less: Provision for loss on realization of inventories 13 一年内到期的长期投资 Long-term investments maturing within one year 15 其他流动资产 Other current assets 16 流动资产合计 Total current assets 17 长期投资:LONG-TERM INVESTMENTS: 长期投资 Long-term investments
资产负债表Balance Sheet 项目 ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中:原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a year其他流动资产Other current assets流动资产合计Total current assets长期投资:Long-term investment:其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment 固定资产原价Fixed assets-cost减:累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减:固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产(长期待摊费用)Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资 Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets 资产负债表(续表) Balance Sheet 项目 ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payroll应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金T axes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital 个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金 public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失(以“-”号填列) Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity
?会计报表中英文对照
Accounting
1.Financial reporting(财务报告)includes not only financial statements but also other means of communicating information that relates,directly or indirectly,to the information provided by a business enterprise’s accounting system----that is,information about an enterprise’s resources,obligations, earnings,etc. 2.Objectives of financial reporting:财务报告的目标 Financial reporting should: (1)Provide information that helps in making investment and credit decisions. (2)Provide information that enables assessing future cash flows. (3)Provide information that enables users to learn about economic resources, claims against those resources,and changes in them. 3.Basic accounting assumptions基本会计假设 (1)Economic entity assumption会计主体假设 This assumption simply says that the business and the owner of the business are two separate legal and economic entities.Each entity should account and report its own financial activities. (2)Going concern assumption持续经营假设 This assumption states that the enterprise will continue in operation long enough to carry out its existing objectives. This assumption enables accountants to make estimates about asset lives and how transactions might be amortized over time. This assumption enables an accountant to use accrual accounting which records accrual and deferral entries as of each balance sheet date. (3)Time period assumption会计分期假设 This assumption assumes that the economic life of a business can be divided into artificial time periods. The most typical time segment=Calendar Year Next most typical time segment=Fiscal Year (4)Monetary unit assumption货币计量假设 This assumption states that only transaction data that can be expressed in terms of money be included in the accounting records,and the unit of measure remains relatively constant over time in terms of purchasing power. In essence,this assumption disregards the effects of inflation or deflation in the economy in which the entity operates. This assumption provides support for the"Historical Cost"principle. 4.Accrual-basis accounting权责发生制会计 5.Qualitative characteristics会计信息质量特征 (1)Reliability可靠性 For accounting information to be reliable,it must be dependable and trustworthy. Accounting information is reliable to the extend that it is: Verifiable:means that information has been objectively determined,arrived at, or created.More than one person could consider the facts of a situation and reach a similar conclusion.
资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中:原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资: Long-term investment: 其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减:累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减:固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets 其中:土地使用权 Including and use rights 递延资产(长期待摊费用)Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets
新会计准则下的英文版的会计报表 一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Cash and Cash Equivalents 短期投资Short-term Investment 一年内到期委托贷款Entrusted Loan Receivable Due within One Year 减:一年内到期委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year 减:短期投资跌价准备Deduct: Falling Price Reserve for Short-term Investment 短期投资净额Net Value of Short-term Investment 应收票据Notes Receivable 应收股利Dividends Receivable 应收利息Interest Receivable 应收账款Accounts Receivable 减:应收账款坏账准备Deduct: Bad Debt Reserve for Accounts Receivable 应收账款净额Net Value of Accounts Receivable 其他应收款Other Receivable 减:其他应收款坏账准备Deduct: Bad Debt Reserve for Other Receivable 其他应收款净额Net Value of Other Receivable 预付账款Prepayment 应收补贴款Subsidy Receivable 存货Inventory 减:存货跌价准备Deduct: Inventory Falling Price Reserve 存货净额Net Value of Inventory 已完工尚未结算款Amount Due from Customer for Contract Work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term Investment on Bonds Due within One Year 一年内到期的应收融资租赁款Financial Lease Receivable Due within One Year 其他流动资产Other Current Assets 流动资产合计Total Current Assets 长期投资Long-term Investment 长期股权投资Long-term Investment on Stocks 委托贷款Entrusted Loan 长期债权投资Long-term Investment on Bonds 长期投资合计Total Long-term Investment 减:长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Stocks 减:长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on