财务报表中英对照1

四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。

这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。

下面将为您详细介绍这四大财务报表的中英文对照。

一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。

资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。

二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。

损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。

中英文对照的财务报表（资产负债表,损益表）中英文对照的财务报表(资产负债表,损益表)1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 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 receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款-关系人long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties2338 其它长期应付款项 other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债 accrued pension liabilities2351 应计退休金负债 accrued pension liabilities238 其它长期负债 other long-term liabilities2388 其它长期负债-其它 other long-term liabilities - other28 其它负债 other liabilities281 递延负债 deferred liabilities2811 递延收入 deferred revenue2814 递延所得税负债 deferred income tax liabilities2818 其它递延负债 other deferred liabilities286 存入保证金 deposits received2861 存入保证金 guarantee deposit received288 杂项负债 miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities - other/Article/english/englishacc/200509/1556.html参考资料：/vbb/attachment.php?attachmentid=1629回答者：你心里只有我 - 举人四级 3-8 17:26评价已经被关闭目前有 1 个人评价好0% （0）不好100% （1）其他回答共 7 条资产负债表 Balance Sheet资产 ASSETS流动资产： Current asset货币资金 Cash（currency fund）Bank短期投资 Short-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interests receivable应收账款 Accounts receivable其他应收款 Other receivable预付账款 Advances to suppliers应收补贴款 Subsidies receivable存货 Inventories待摊费用 Prepaid expenses一年内到期的长期债券投资Long-term investments maturing 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 INVESTMENTS长期股权投资 Long-term equity investment长期债权投资 Long-term debt investment长期投资合计 Total long term investment固定资产： FIXED ASSETS：固定资产原值 Fixed assets-cost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 Less: Impairment of fixed assets固定资产净额 Fixed assets-book value工程物资 Materials for projects在建工程 Construction in progress固定资产清理 Disposal of fixed assets固定资产合计 Total Fixed Assets无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS: 无形资产 Intangible assets长期待摊费用 Long-term deferred expenses其他长期资产 Other long-term assets无形资产及其他资产合计Total intangible assets and other assets递延税项 Deferred tax递延税款借项 Deferred tax debit资产总计 TOTAL ASSETS负债及所有者权益（或股东权益）LIABILITIES AND OWNER`S EQUITY流动负债： CURRENT LIABILITIES短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable预收账款 Advances from customers应付工资 Accrued payroll应付福利费Accrued Employee’s welfare expenses应付股利 Dividends payable未交税金 Taxes payable其他应交款 Other taxes and expenses payable其他应付款 Other payables预提费用 Accrued expenses预提负债 Provisions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长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term accounts payable专项应付款 Specific accounts payable其他长期负债 Other long-term liabilities长期负债合计 Total long-term liabilities递延税项： Deferred tax递延税款贷项 Deferred tax credit负债合计 Total other liabilities所有者权益：（或股东权益） OWNER`S EQUITY实收资本（或股本） Paid-in capital减：已归还投资 Less：Investments returned实收资本（或股本）净额 Paid-in capital-net资本公积 Capital surplus盈余公积 Surplus from profits其中：法定公益金 Including：statutory public welfare fund 未分配利润 Undistributed profit所有者权益（或股东权益）合计 T otal owner`s equity负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY损益表 Profit and Loss Statement项目 ITEMS一、营业收入 Income from main减：营业成本 Less：Cost of main operation营业税金及附加 Tax and additional expense二、经营利润 Income from main operation加：其他业务利润 Add：Income from other operation减：营业费用 Less：Operating expense管理费用 General and administrative expense财务费用 Financial expense三、营业利润 Operating Income加：投资收益 Add：Investment income补贴收入 Income from subsidies营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense四、利润总额 Income before tax减：所得税 Less：Income tax五、净利润 NET INCOME回答者：sxtdc - 助理三级 3-8 13:57从下面的链接下载吧.如果不行,请给我发EMAIL:***************参考资料：/vbb/attachment.php?attachmentid=1629回答者：laneyre - 试用期一级 3-8 15:10这位朋友,我的QQ是82584953,你可以告诉我你的传真号,我传真给你.或者你可以找你们的国税征管员拿,他那肯定有的.回答者：shyupan - 助理二级 3-8 16:57资产负债表 Balance Sheet资产 ASSETS流动资产： Current asset货币资金 Cash（currency fund）Bank短期投资 Short-term investment应收票据 Notes receivable应收股利 Dividends receivable应收利息 Interests receivable应收账款 Accounts receivable其他应收款 Other receivable预付账款 Advances to suppliers应收补贴款 Subsidies receivable存货 Inventories待摊费用 Prepaid expenses一年内到期的长期债券投资Long-term investments maturing 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 INVESTMENTS长期股权投资 Long-term equity investment长期债权投资 Long-term debt investment长期投资合计 Total long term investment固定资产： FIXED ASSETS：固定资产原值 Fixed assets-cost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 Less: Impairment of fixed assets固定资产净额 Fixed assets-book value工程物资 Materials for projects在建工程 Construction in progress固定资产清理 Disposal of fixed assets固定资产合计 Total Fixed Assets无形资产及其它资产 INTANGIBLE ASSETS AND OTHER ASSETS: 无形资产 Intangible assets长期待摊费用 Long-term deferred expenses其他长期资产 Other long-term assets无形资产及其他资产合计Total intangible assets and other assets递延税项 Deferred tax递延税款借项 Deferred tax debit资产总计 TOTAL ASSETS负债及所有者权益（或股东权益）LIABILITIES AND OWNER`S EQUITY流动负债： CURRENT LIABILITIES短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable预收账款 Advances from customers应付工资 Accrued payroll应付福利费Accrued Employee’s welfare expenses应付股利 Dividends payable未交税金 Taxes payable其他应交款 Other taxes and expenses payable其他应付款 Other payables预提费用 Accrued expenses预提负债 Provisions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长期负债： LONG-TERM LIABILITIES：长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term accounts payable专项应付款 Specific accounts payable其他长期负债 Other long-term liabilities长期负债合计 Total long-term liabilities递延税项： Deferred tax递延税款贷项 Deferred tax credit负债合计 Total other liabilities所有者权益：（或股东权益） OWNER`S EQUITY实收资本（或股本） Paid-in capital减：已归还投资 Less：Investments returned实收资本（或股本）净额 Paid-in capital-net资本公积 Capital surplus盈余公积 Surplus from profits其中：法定公益金 Including：statutory public welfare fund 未分配利润 Undistributed profit所有者权益（或股东权益）合计 T otal owner`s equity负债及所有者权益（或股东权益）合计 TOTAL LIABILITIES AND OWNER`S EQUITY损益表 Profit and Loss Statement项目 ITEMS一、营业收入 Income from main减：营业成本 Less：Cost of main operation营业税金及附加 Tax and additional expense二、经营利润 Income from main operation加：其他业务利润 Add：Income from other operation减：营业费用 Less：Operating expense管理费用 General and administrative expense财务费用 Financial expense三、营业利润 Operating Income加：投资收益 Add：Investment income补贴收入 Income from subsidies营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense四、利润总额 Income before tax减：所得税 Less：Income tax五、净利润 NET INCOME回答者：sxtdc - 助理三级 3-8 13:57--------------------------------------------------------------------------------1 资产 assets11~ 12 流动资产 current assets111 现金及约当现金 cash and cash equivalents1111 库存现金 cash on hand1112 零用金/周转金 petty cash/revolving funds1113 银行存款 cash in banks1116 在途现金 cash in transit1117 约当现金 cash equivalents1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investment1121 短期投资 -股票 short-term investments - stock1122 短期投资 -短期票券 short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资 -受益凭证 short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资 -其它 short-term investments - other1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market113 应收票据 notes receivable1131 应收票据 notes receivable1132 应收票据贴现 discounted notes receivable1137 应收票据 -关系人 notes receivable - related parties1138 其它应收票据 other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款 accounts receivable1141 应收帐款 accounts receivable1142 应收分期帐款 installment accounts receivable1147 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 receivable118 其它应收款 other receivables1181 应收出售远汇款 forward exchange contract receivable 1182 应收远汇款 -外币 forward exchange contract receivable - foreign currencies1183 买卖远汇折价 discount on forward ex-change contract 1184 应收收益 earned revenue receivable1185 应收退税款 income tax refund receivable1187 其它应收款 - 关系人 other receivables - related parties 1188 其它应收款 - 其它 other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货 inventories1211 商品存货 merchandise inventory1212 寄销商品 consigned goods1213 在途商品 goods in transit1219 备抵存货跌价损失 allowance for reduction of inventory to market1221 制成品 finished goods1222 寄销制成品 consigned finished goods1223 副产品 by-products1224 在制品 work in process1225 委外加工 work in process - outsourced1226 原料 raw materials1227 物料 supplies1228 在途原物料 materials and supplies in transit1229 备抵存货跌价损失 allowance for reduction of inventory to market125 预付费用 prepaid expenses1251 预付薪资 prepaid payroll1252 预付租金 prepaid rents1253 预付保险费 prepaid insurance1254 用品盘存 office supplies1255 预付所得税 prepaid income tax1258 其它预付费用 other prepaid expenses126 预付款项 prepayments1261 预付货款 prepayment for purchases1268 其它预付款项 other prepayments128~129 其它流动资产 other current assets1281 进项税额 VAT paid ( or input tax)1282 留抵税额 excess VAT paid (or overpaid VAT)1283 暂付款 temporary payments1284 代付款 payment on behalf of others1285 员工借支 advances to employees1286 存出保证金 refundable deposits1287 受限制存款 certificate of deposit-restricted1291 递延所得税资产 deferred income tax assets1292 递延兑换损失 deferred foreign exchange losses1293 业主(股东)往来 owners(stockholders) current account 1294 同业往来 current account with others1298 其它流动资产-其它 other current assets - other13 基金及长期投资 funds and long-term investments131 基金 funds1311 偿债基金 redemption fund (or sinking fund)1312 改良及扩充基金 fund for improvement and expansion 1313 意外损失准备基金 contingency fund1314 退休基金 pension fund1318 其它基金 other funds132 长期投资 long-term investments1321 长期股权投资 long-term equity investments1322 长期债券投资 long-term bond investments1323 长期不动产投资 long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资 other long-term investments1329 备抵长期投资跌价损失 allowance for excess of cost over market value of long-term investments14~ 15 固定资产 property , plant, and equipment141 土地 land1411 土地 land1418 土地-重估增值 land - revaluation increments142 土地改良物 land improvements1421 土地改良物 land improvements1428 土地改良物 -重估增值 land improvements - revaluation increments1429 累积折旧 -土地改良物 accumulated depreciation - land improvements143 房屋及建物 buildings1431 房屋及建物 buildings1438 房屋及建物 -重估增值 buildings -revaluation increments 1439 累积折旧-房屋及建物accumulated depreciation -buildings144~146 机(器)具及设备 machinery and equipment1441 机(器)具 machinery1448 机(器)具 -重估增值 machinery - revaluation increments 1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产 leased assets1511 租赁资产 leased assets1519 累积折旧 -租赁资产 accumulated depreciation - leased assets152 租赁权益改良 leasehold improvements1521 租赁权益改良 leasehold improvements1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment1561 未完工程 construction in progress1562 预付购置设备款 prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产 depletable assets161 递耗资产 depletable assets1611 天然资源 natural resources1618 天然资源-重估增值natural resources -revaluationincrements1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产 intangible assets171 商标权 trademarks1711 商标权 trademarks172 专利权 patents1721 专利权 patents173 特许权 franchise1731 特许权 franchise174 著作权 copyright1741 著作权 copyright175 计算机软件 computer software1751 计算机软件 computer software cost176 商誉 goodwill1761 商誉 goodwill177 开办费 organization costs1771 开办费 organization costs178 其它无形资产 other intangibles1781 递延退休金成本 deferred pension costs1782 租赁权益改良 leasehold improvements1788 其它无形资产-其它 other intangible assets - other18 其它资产 other assets181 递延资产 deferred assets1811 债券发行成本 deferred bond issuance costs1812 长期预付租金 long-term prepaid rent1813 长期预付保险费 long-term prepaid insurance1814 递延所得税资产 deferred income tax assets1815 预付退休金 prepaid pension cost1818 其它递延资产 other deferred assets182 闲置资产 idle assets1821 闲置资产 idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据 long-term notes receivable1842 长期应收帐款 long-term accounts receivable1843 催收帐款 overdue receivables1847 长期应收票据及款项与催收帐款-关系人 long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项 other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产 assets leased to others1851 出租资产 assets leased to others1858 出租资产 -重估增值 assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金 refundable deposit1861 存出保证金 refundable deposits188 杂项资产 miscellaneous assets1881 受限制存款 certificate of deposit - restricted1888 杂项资产 -其它 miscellaneous assets - other2 负债 liabilities21~ 22 流动负债 current liabilities211 短期借款 short-term borrowings(debt)2111 银行透支 bank overdraft2112 银行借款 bank loan2114 短期借款 -业主 short-term borrowings - owners2115 短期借款 -员工 short-term borrowings - employees2117 短期借款 -关系人 short-term borrowings- related parties 2118 短期借款 -其它 short-term borrowings - other212 应付短期票券 short-term notes and bills payable2121 应付商业本票 commercial paper payable2122 银行承兑汇票 bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价 discount on short-term notes and bills payable213 应付票据 notes payable2131 应付票据 notes payable2137 应付票据 -关系人 notes payable - related parties2138 其它应付票据 other notes payable214 应付帐款 accounts pay able2141 应付帐款 accounts payable2147 应付帐款 -关系人 accounts payable - related parties216 应付所得税 income taxes payable2161 应付所得税 income tax payable217 应付费用 accrued expenses2171 应付薪工 accrued payroll2172 应付租金 accrued rent payable2173 应付利息 accrued interest payable2174 应付营业税 accrued VAT payable2175 应付税捐 -其它 accrued taxes payable- other2178 其它应付费用 other accrued expenses payable218~219 其它应付款 other payables2181 应付购入远汇款 forward exchange contract payable2182 应付远汇款 -外币 forward exchange contract payable - foreign currencies2183 买卖远汇溢价 premium on forward exchange contract 2184 应付土地房屋款payables on land and building purchased2185 应付设备款 Payables on equipment2187 其它应付款 -关系人 other payables - related parties2191 应付股利 dividend payable2192 应付红利 bonus payable2193 应付董监事酬劳 compensation payable to directors and supervisors2198 其它应付款 -其它 other payables - other226 预收款项advance receipts2261 预收货款 sales revenue received in advance2262 预收收入 revenue received in advance2268 其它预收款 other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债 corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-termlia- bilities - current portion228~229 其它流动负债 other current liabilities2281 销项税额 VAT received(or output tax)2283 暂收款 temporary receipts2284 代收款 receipts under custody2285 估计售后服务/保固负债 estimated warranty liabilities2291 递延所得税负债 deferred income tax liabilities2292 递延兑换利益 deferred foreign exchange gain2293 业主(股东)往来 owners current account2294 同业往来 current account with others2298 其它流动负债-其它 other current liabilities - others23 长期负债 long-term liabilities231 应付公司债 corporate bonds payable2311 应付公司债 corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款 long-term loans payable2321 长期银行借款 long-term loans payable - bank2324 长期借款 -业主 long-term loans payable - owners2325 长期借款 -员工 long-term loans payable - employees 2327 长期借款-关系人long-term loans payable - related parties2328 长期借款 -其它 long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据 long-term notes payable2332 长期应付帐款 long-term accounts pay-able2333 长期应付租赁负债 long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties。

财务报表中英文比较财务报表中英文比较1.财产欠债表Balance Sheet项目ITEM钱币资本Cash短期投资Short term investments应收单据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其余应收款Other receivables预支帐款Accounts prepaid期货保证金Future guarantee应收补助款Allowance receivable应收出口退税Export drawback receivable存货Inventories此中：原资料Including:Raw materials产成品 (库存商品 )Finished goods待摊花费Prepaid and deferred expenses待办理流动财产净损失Unsettled G/L on current assetsLong-term debenture investment falling due in a 一年内到期的长久债权投资year其余流动财产Other current assets流动财产共计Total current assets长久投资：Long-term investment：此中 : 长久股权投资Including long term equity investment长久债权投资Long term securities investment* 归并价差Incorporating price difference长久投资共计Total long-term investment固定财产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定财产净值Fixed assets-net value减：固定财产减值准备Less:Impairment of fixed assets固定财产净额Net value of fixed assets固定财产清理Disposal of fixed assets工程物质Project material在建工程Construction in Progress待办理固定财产净损失Unsettled G/L on fixed assets固定财产共计Total tangible assets无形财产Intangible assets此中 : 土地使用权Including and use rights递延财产（长久待摊花费）此中 : 固定财产维修固定财产改进支出其余长久财产此中 : 特准贮备物质无形及其余财产共计递延税款借项财产总计Deferred assetsIncluding:Fixed assets repairImprovement expenditure of fixed assetsOther long term assetsAmong it:Specially approved reserving materials Total intangible assets and other assets Deferred assets debitsTotal Assets财产欠债表(续表 )项目短期借钱对付票款对付帐款预收帐款对付薪资对付福利费对付利润 (股利 )应交税金其余应交款其余对付款预提花费估计欠债一年内到期的长久欠债其余流动欠债流动欠债共计长久借钱对付债券长久对付款专项对付款其余长久欠债此中 : 特准贮备资本长久欠债共计递延税款贷项欠债共计* 少量股东权益实收资本 (股本 )国家资本集体资本法人资本此中 : 国有法人资本集体法人资本个人资本Balance SheetITEMShort-term loansNotes payableAccounts payab1eAdvances from customersAccrued payrollWelfare payableProfits payab1eTaxes payableOther payable to governmentOther creditorsProvision for expensesAccrued liabilitiesLong term liabilities due within one year Other current liabilitiesTotal current liabilitiesLong-term loans payableBonds payablelong-term accounts payableSpecial accounts payableOther long-term liabilitiesIncluding:Special reserve fundTotal long term liabilitiesDeferred taxation creditTotal liabilitiesMinority interestsSubscribed CapitalNational capitalCollective capitalLegal person"s capitalIncluding:State-owned legal person"s capital Collective legal person"s capitalPersonal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈利公积surplus reserve此中 : 法定盈利公积Including:statutory surplus reserve 公益金public welfare fund增补流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分派利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements全部者权益共计Total shareholder"s equity 欠债及全部者权益总计Total Liabilities&Equity2.利润表 NCOME STATEMENT项目产品销售收入此中：出口产品销售收入减：销售折扣与折让产品销售净额减：产品销售税金产品销售成本此中：出口产品销售成本产品销售毛利减：销售花费管理花费财务花费此中：利息支出( 减利息收入汇兑损失 (减汇兑利润 )产品销售利润加：其余业务利润营业利润加：投资利润加：营业外收入减：营业外支出加：从前年度损益调整利润总数减：所得税净利润)ITEMSSales of productsIncluding：Export salesLess ：Sales discount and allowancesNet sales of productsLess ：Sales taxCost of salesIncluding：Cost of export salesGross profit on salesLess ：Selling expensesGeneral and administrative expensesFinancial expensesIncluding：Interest expenses(minusinterest ihcome)Exchange losses(minus exchange gains)Profit on salesAdd ： profit from other operationsOperating profitAdd ： Income on investmentAdd ： Non-operating incomeLess ：Non-operating expensesAdd ： adjustment of loss and gain for previous yearsTotal profitLess ：Income taxNet profit3.现金流量表Cash Flows Statement项目Items1.cash 流量从经营活动： 1.Cash Flows from Operating Activities:01）所收到的现金从销售货物或供给劳务01)Cash received from sales of goods or rendering of services02）收到的租金02)Rental received增值税销售额收到退款的价值Value added tax on sales received and refunds ofvalue03）增值税缴纳03)added tax paid04）退回的其余税收和征费之外的增值税04)Refund of other taxes and levy other than value added tax07）其余现金收到相关经营活动07)Other cash received relating to operating activities08）分，总现金流入量08)Sub-total of cash inflows09）用现金支付的商品和服务09)Cash paid for goods and services10）用现金支付经营租借10)Cash paid for operating leases11）用现金支付，并代表职工11)Cash paid to and on behalf of employees 12）增值税购货支付12)Value added tax on purchases paid 13）所得税的缴纳13)Income tax paid14）支付的税款之外的增值税和所得税14)Taxes paid other than value added tax and income tax17）其余现金支付相关的经营活动17)Other cash paid relating to operating activities 18）分，总的现金流出18)Sub-total of cash outflows19）净经营活动的现金流量19)Net cash flows from operating activities2.cash 流向与投资活动： 2.Cash Flows from Investing Activities:20）所收到的现金回收投资20)Cash received from return of investments21）所收到的现金从分派股利，利润21)Cash received from distribution of dividends or profits22）所收到的现金从国债利息收入22)Cash received from bond interest income 现金净额收到的处理固定财产，无形财产Net cash received from disposal of fixedassets,intangible23）财产和其余长久财产23)assets and other long-term assets26）其余收到的现金与投资活动26)Other cash received relating to investing activities27）小计的现金流入量27)Sub-total of cash inflows用现金支付购建固定财产，无形财产Cash paid to acquire fixed assets,intangible assets 28）和其余长久财产28)and other long-term assets29）用现金支付，以获得股权投资29)Cash paid to acquire equity investments30）用现金支付收买债权投资30)Cash paid to acquire debt investments33）其余现金支付的相关投资活动33)Other cash paid relating to investing activities 34）分，总的现金流出34)Sub-total of cash outflows35）的净现金流量，投资活动产生35)Net cash flows from investing activities3.cash 流量筹资活动： 3.Cash Flows from Financing Activities:36）的利润，从刊行股票36)Proceeds from issuing shares37）的利润，由刊行债券37)Proceeds from issuing bonds38）的利润，由借钱38)Proceeds from borrowings41）其余利润相关的融资活动41)Other proceeds relating to financing activities 42），小计的现金流入量42)Sub-total of cash inflows43）的现金归还债务所支付的43)Cash repayments of amounts borrowed44）现金支付的花费，对任何融资活动44)Cash payments of expenses on any financing activities45）支付现金，分派股利或利润45)Cash payments for distribution of dividends or profits46）以现金支付的利息花费46)Cash payments of interest expenses47）以现金支付，融资租借47)Cash payments for finance leases48）以现金支付，减少注册资本48)Cash payments for reduction of registered capital51）其余现金进出相关的融资活动51)Other cash payments relating to financing activities52）分，总的现金流出52)Sub-total of cash outflows53）的净现金流量从融资活动53)Net cash flows from financing activities4.effect 的外汇汇率改动对现金54.Effect of Foreign Exchange Rate Changes on Cash 增添现金和现金等价物 Increase in Cash and Cash Equivalents 增补资料Supplemental Information1. 投资活动和筹资活动，不参加1.Investing and Financing Activities that do not Involve in现金收款和付款Cash Receipts and Payments56）归还债务的转让固定财产56)Repayment of debts by the transfer of fixed assets57）归还债务的转移投资57)Repayment of debts by the transfer of investments58）投资在形成固定财产58)Investments in the form of fixed assets59）归还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62）净利润62)Net profit63）增补规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off 64）固定财产折旧64)Depreciation of fixed assets65）无形财产摊销65)Amortization of intangible assets损失处理固定财产，无形财产Losses on disposal of fixed assets,intangible assets 66）和其余长久财产（或减：利润）66)and other long-term assets (or deduct:gains) 67）损失固定财产报废67)Losses on scrapping of fixed assets68）财务花费68)Financial expenses69）惹起的损失由投资管理（或减：利润）69)Losses arising from investments (or deduct:gains)70） defered 税收抵免（或减：借记卡）70)Defered tax credit (or deduct:debit)71）减少存货（或减：增添）71)Decrease in inventories (or deduct： increase)72）减少经营性应收（或减：增添）72)Decrease in operating receivables (or deduct:increase)73）增添的经营对付账款（或减：减少）73)Increase in operating payables (or deduct:decrease)74）净支付的增值税（或减：利润净额74)Net payment on value added tax (or deduct:net receipts75）净经营活动的现金流量75)Net cash flows from operating activities 增添现金和现金等价物 Increase in Cash and Cash Equivalents 76）的现金，在此限期结束76)cash at the end of the period77）减：现金期开始77)Less:cash at the beginning of the period 78）加：现金等价物在此限期结束78)Plus:cash equivalents at the end of the period79）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80），净增添现金和现金等价物80)Net increase in cash and cash equivalents。

中英文财务报表对照一、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 balance 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 Otherreceivable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 investm ent 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 investm ent长期投资合计 Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress 固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets 无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease –Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets 递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investm ent losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者（或股东）权益合计 T otal Equity负债及所有者（或股东）权益合计 Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以―—‖填列）Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以―—‖填列）Profit from operation ( - means loss)加：投资收益（亏损以―—‖填列） Add: Investment incom e补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以―—‖填列） Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以―—‖填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund 利润归还投资 Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes inaccounting estimates5．债务重组损失 Losses from debt restructuring三、利润及利润分配表Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以―—‖填列）Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以―—‖填列）Profit from operation ( - means loss)加：投资收益（亏损以―—‖填列） Add: Investment incom e补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以―—‖填列） Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以―—‖填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutorysurplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund 利润归还投资 Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失 Losses from debt restructuring。

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Taxes 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负债及所有者权益总计Total Liabilities&Equity2.利润表NCOME 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 profit3.现金流量表Cash Flows Statement项目Items1.cash流量从经营活动: 1.Cash Flows from Operating Activities:01 )所收到的现金从销售货物或提供劳务01)Cash received from sales of goods or rendering of services02 )收到的租金02)Rental received增值税销售额收到退款的价值Value added tax on sales received and refunds of value 03 )增值税缴纳03)added tax paid04 )退回的其他税收和征费以外的增值税04)Refund of other taxes and levy other than value added tax07 )其他现金收到有关经营活动07)Other cash received relating to operating activities08 )分,总现金流入量08)Sub-total of cash inflows09 )用现金支付的商品和服务09)Cash paid for goods and services10 )用现金支付经营租赁10)Cash paid for operating leases11 )用现金支付,并代表员工11)Cash paid to and on behalf of employees12 )增值税购货支付12)Value added tax on purchases paid13 )所得税的缴纳13)Income tax paid14 )支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax17 )其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 )分,总的现金流出18)Sub-total of cash outflows19 )净经营活动的现金流量19)Net cash flows from operatingactivities2.cash流向与投资活动: 2.Cash Flows from Investing Activities:20 )所收到的现金收回投资20)Cash received from return of investments21 )所收到的现金从分配股利,利润21)Cash received from distribution of dividends or profits22 )所收到的现金从国债利息收入22)Cash received from bond interest income现金净额收到的处置固定资产,无形资产Net cash received from disposal of fixed assets,intangible23 )资产和其他长期资产23)assets and other long-term assets26 )其他收到的现金与投资活动26)Other cash received relating to investing activities27 )小计的现金流入量27)Sub-total of cash inflows用现金支付购建固定资产,无形资产Cash paid to acquire fixedassets,intangible assets28 )和其他长期资产28)and other long-term assets29 )用现金支付,以获取股权投资29)Cash paid to acquire equity investments30 )用现金支付收购债权投资30)Cash paid to acquire debt investments33 )其他现金支付的有关投资活动33)Other cash paid relating to investing activities34 )分,总的现金流出34)Sub-total of cash outflows35 )的净现金流量,投资活动产生35)Net cash flows from investing activities3.cash流量筹资活动: 3.Cash Flows from Financing Activities:36 )的收益,从发行股票36)Proceeds from issuing shares37 )的收益,由发行债券37)Proceeds from issuing bonds38 )的收益,由借款38)Proceeds from borrowings41 )其他收益有关的融资活动41)Other proceeds relating to financing activities42 ),小计的现金流入量42)Sub-total of cash inflows43 )的现金偿还债务所支付的43)Cash repayments of amounts borrowed44 )现金支付的费用,对任何融资活动44)Cash payments of expenses on any financingactivities45 )支付现金,分配股利或利润45)Cash payments for distribution of dividends or profits46 )以现金支付的利息费用46)Cash payments of interest expenses47 )以现金支付,融资租赁47)Cash payments for finance leases48 )以现金支付,减少注册资本48)Cash payments for reduction of registered capital51 )其他现金收支有关的融资活动51)Other cash payments relating to financing activities52 )分,总的现金流出52)Sub-total of cash outflows53 )的净现金流量从融资活动53)Net cash flows from financing activities4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash增加现金和现金等价物 Increase in Cash and Cash Equivalents补充资料Supplemental Information1.投资活动和筹资活动,不参与 1.Investing and Financing Activities that do not Involve in 现金收款和付款Cash Receipts and Payments56 )偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 )偿还债务的转移投资57)Repayment of debts by the transfer of investments58 )投资在形成固定资产58)Investments in the form of fixed assets59 )偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营2.Reconciliation of Net Profit to Cash Flows from Operating活动Activities62 )净利润62)Net profit63 )补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 )固定资产折旧64)Depreciation of fixed assets65 )无形资产摊销65)Amortization of intangible assets损失处置固定资产,无形资产Losses on disposal of fixedassets,intangible assets66 )和其他长期资产(或减:收益)66)and other long-term assets (or deduct:gains)67 )损失固定资产报废67)Losses on scrapping of fixed assets68 )财务费用68)Financial expenses69 )引起的损失由投资管理(或减:收益)69)Losses arising from investments (or deduct:gains)70 )defered税收抵免(或减:借记卡)70)Defered tax credit (or deduct:debit)71 )减少存货(或减:增加)71)Decrease in inventories (ordeduct:increase)72 )减少经营性应收(或减:增加)72)Decrease in operating receivables (or deduct:increase)73 )增加的经营应付账款(或减:减少)73)Increase in operating payables (or deduct:decrease)74 )净支付的增值税(或减:收益净额74)Net payment on value added tax (or deduct:net receipts75 )净经营活动的现金流量75)Net cash flows from operatingactivities增加现金和现金等价物 Increase in Cash and Cash Equivalents76 )的现金,在此期限结束76)cash at the end of the period77 )减:现金期开始77)Less:cash at the beginning of the period78 )加:现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 )减:现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ),净增加现金和现金等价物80)Net increase in cash and cash equivalents。

财务报表各项目中英文对照一、损益表INCOME STATEMENTAggregate 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General and administrative expenses??管理费用/一般及管理费用Administrative expenses?管理费用Operating income（loss）?营业利润/（亏损）Profit from operating activities?营业利润/经营活动之利润Finance costs?财务费用/财务成本Financial result?财务费用Finance income?财务收益Change in fair value of derivative liability associated with Series B convertible redeemable preference shares?可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds?可换股债券衍生工具之损失Equity loss of affiliates?子公司权益损失Government grant income??政府补助Other (expense) / income??其他收入/（费用）Loss before income taxes??税前损失Income before taxes?税前利润Profit before tax?税前利润Income taxes??所得税taxes?税项Current Income tax?当期所得税Deferred Income tax?递延所得税Interest income?利息收入Interest income net?利息收入净额Profit for the period?本期利润Ordinary income?普通所得、普通收益、通常收入Comprehensive income?综合收益、全面收益Net income??净利润Net loss?净损失Net Margin?净利率Income from continuing operations?持续经营收益或连续经营部门营业收益Income from discontinued operations?非持续经营收益或停业部门经营收益extraordinary gain and loss?特别损益、非常损益Gain on trading securities?交易证券收益Net Profit attributable to Equity Holders of the Company?归属于本公司股东所有者的净利润Net income attributed to shareholders?归属于母公司股东的净利润或股东应占溢利（香港译法）Profit attributable to shareholders?归属于股东所有者（持有者）的利润或股东应占溢利（香港译法）Minority interests?少数股东权益/少数股东损益Change in fair value of exchangeable securities?可交换证券公允值变动Other comprehensive income?—?Foreign currency translation adjustment??其他综合利润—外汇折算差异Comprehensive (loss) / income??综合利润(亏损)Gain on disposal of assets?处分资产溢价收入Loss on disposal of assets?处分资产损失Asset impairments??资产减值Gain on sale of assets?出售资产利得Intersegment eliminations?公司内部冲销Dividends?股息/股利/分红Deferred dividends?延派股利Net loss per share:??每股亏损Earnings per share（EPS）?每股收益Earnings per share attributable to ordinaryequity holders of the parent?归属于母公司股东持有者的每股收益-Basic??-基本-Diluted??-稀释/摊薄（每股收益一般用稀释，净资产用摊薄）Diluted EPS?稀释每股收益Basic EPS?基本每股收益Weighted average number of ordinary shares:??加权平均股数：-Basic??-基本-Diluted??-稀释/摊薄Derivative financial instruments??衍生金融工具Borrowings??借贷Earnings Per Share, excluding the (loss)gain on the derivative component of convertible bonds and exchange difference?扣除可换股债券之衍生工具评估损益及汇兑损失后每股盈Historical Cost?历史成本Capital expenditures?资本支出revenues expenditure?收益支出Equity in earnings of affiliatesequity earnings of affiliates?子公司股权收益附属公司股权收益联营公司股权收益equity in affiliates??附属公司权益Equity Earning??股权收益、股本盈利Non-operating income?营业外收入Income taxes-current?当期所得税或法人税、住民税及事业税等（日本公司用法）Income taxes-deferred?递延所得税或法人税等调整项（日本公司用法）Income (loss) before income taxes and minority interest?所得税及少数股东权益前利润（亏损）Equity in the income of investees?采权益法认列之投资收益Equity Compensation?权益报酬Weighted average number of shares outstanding?加权平均流通股treasury shares?库存股票Number of shares outstanding at the end of the period?期末流通股数目Equity per share, attributable to equity holders of the Parent?归属于母公司所有者的每股净资产Dividends per share?每股股息、每股分红Cash flow from operations?（CFFO）?经营活动产生的现金流量Weighted average number of common and common equivalent shares outstanding：加权平均普通流通股及等同普通流通股Equity Compensation?权益报酬Weighted Average Diluted Shares?稀释每股收益加权平均值Gain on disposition of discontinued operations?非持续经营业务处置利得（收益）Loss on disposition of discontinued operations?非持续经营业务处置损失participation in profit??分红profit participation capital?资本红利、资本分红profit sharing?分红Employee Profit Sharing?员工分红（红利）Dividends to shareholders?股东分红（红利）Average basic common shares outstanding?普通股基本平均数Average diluted common shares outstanding?普通股稀释平均数Securities litigation expenses, net?证券诉讼净支出Intersegment eliminations??部门间消减ROA（Return on assets）?资产回报率/资产收益率ROE(Return on Equit)?股东回报率/股本收益率(回报率)净资产收益率Equit ratio?产权比率Current ration (times)?流动比率ROCE（Return on Capital Employed）?资本报酬率（回报率）或运营资本回报率或权益资本收益率或股权收益率RNOA（Return on Net Operating Assets）?净经营资产收益率（回报率）ROI（Return on Investment）?投资回报率OA（Operating Assets）?经营性资产OL（Operating Liabilites）?经营性负债NBC(Net Borrow Cost)?净借债费用OI(Operating Income)?经营收益NOA(Net Operating Assets)?净经营性资产NFE(Net Financial Earnings)?净金融收益NFO(Net Financial Owners)?净金融负债FLEV(Financial leverage)?财务杠杆OLLEV(Operating Liabilites leverage)?经营负债杠杆CSE(Common Stock Equity)?普通股权益SPREAD?差价RE(Residual Earning)?剩余收益二、资产负债表balance sheet??资产负债表aggregate balance sheet合并资产负债表Assets??资产Current assets??流动资产Non-current assets?非流动资产Interests in subsidiaries?附属公司权益Cash and cash equivalents??现金及现金等价物Hong Kong listed investments, at fair value??于香港上市的投资，以公允价值列示Investment deposits??投资存款Designated loan??委托贷款Financial assets?金融资产Pledged deposits??银行保证金?/抵押存款Trade accounts receivable?应收账款Trade and bills receivables?应收账款及应收票据Inventories??存货/库存Prepayments and other receivables??预付款及其他应收款Prepayments, deposits and other receivables?预付账款、按金及其它应收款Total current assets??流动资产合计Tangible assets?有形资产Intangible assets?无形资产Investment properties??投资物业Goodwill??商誉Other intangible assets??其他无形资产Available-for-sale investments??可供出售投资Prepayments for acquisition of properties??收购物业预付款项fair value?公允价值Property, plant and equipment??物业、厂房及设备或财产、厂房及设备或固定资产Fixed Assets?固定资产Plant Assets?厂房资产Lease prepayments?预付租金Intangible assets?无形资产Deferred tax assets??递延税/递延税项资产Total assets?资产合计Liabilities?负债Current liabilities?流动负债Short-term bank loans?短期银行借款Current maturities of long-term bank loans?一年内到期的长期银行借款Accounts and bills payable?应付账款及应付票据Accrued expenses and other payables?预提费用及其他应付款Total current liabilities?流动负债合计Long-term bank loans, less current maturities Deferred income Deferred tax liabilities?长期银行借款，减一年内到期的长期银行贷款Deferred income?递延收入Deferred tax liabilities?递延税Financial Net Debt?净金融负债Total liabilities?负债合计Commitments and contingencies?资本承诺及或有负债三、股东权益Donated shares??捐赠股票Additional paid-in capital??资本公积Statutory reserves??法定公积Retained earnings??未分配利润Accumulated other comprehensiveincome?累积其他综合所得Treasury shares?库存股票Total sharehold ers’?equity?股东权益合计Equity?股东权益、所有者权益、净资产Shareholder’s EquityStockholder's EquityOwner&#?39;s Equity?股东权益、所有者权益Total liabilities and shareholders’?equity?负债和股东权益合计Capital and reserves attributable to the Company’s equity holders?本公司权益持有人应占资本及储备Issued capital?已发行股本Share capital?股本Reserves?储备Cash reserves?现金储备Inerim dividend?中期股息Proposed dividend?拟派股息Proposed special dividend?拟派末期股息Proposed special dividend?拟派特别股息Proposed final special dividend?拟派末期特别股息Convertible bonds?可换股债券Shareholders’?fund?股东资金四、现金流量表STATEMENTS OF CASH FLOWSCash flow from operating activities??经营活动产生的现金流Net cash provided by / (used in) operating activities?经营活动产生的现金流量净额Net income /loss??净利润或损失Adjustments to reconcile net loss to net cash provided by/(used in) operating activities:??净利润之现金调整项：Depreciation and amortization??折旧及摊销Addition of bad debt expense??坏账增加数/（冲回数）Provision for obsolete inventories??存货准备Share-based compensation??股票薪酬Deferred income taxes??递延所得税Exchange loss??汇兑损失Loss of disposal of property,plant and equipment?处置固定资产损失Changes in operating assets and liabilities:??经营资产及负债的变化Trade accounts receivable??应收账款Inventories??存货Prepayments and other receivables??预付款及其他应收款Accounts and bills payable??应付账款及应付票据Accrued expenses and other payables??预提费用及其他应付款Net cash provided by / (used in) operating activities?经营活动产生/（使用）的现金Free cash flow?自由现金流Cash flow from investing activities?投资活动产生的现金流Net cash used in investing activities?投资活动产生的现金流量净额Purchases of property, plant and equipment??购买固定资产Payment of lease prepayment??支付预付租金Purchases of intangible assets??购买无形资产Proceeds from disposal of property, plant and equipment?处置固定资产所得Government grants received??政府补助Equity in the income of investees?采权益法认列之投资收益Cash flow from financing activities??筹资活动产生的现金流Net cash provided by financing activities?筹资活动产生的现金流量净额Proceeds from borrowings??借款所得Repayment of borrowings??还款Decrease / (increase) in pledged deposits??银行保证金（增加）/?减少Proceeds from issuance of capital stock?股本发行所得Net cash provided by financing activities?筹资活动产生的现金Effect of exchange rate changes on cash and cash equivalents??现金及现金等价物的汇率变更的影响Net decrease in cash and cash equivalents??现金及现金等价物的净（减少）/?增加Cash and cash equivalents at the beginning of period?期初现金及现金等价物Cash and cash equivalents at the end of period??期末现金及现金等价物Investments?（incl. financial assets）?金融资产投资Investments in acquisitions?并购投资Net cash flow?现金流量净额。

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 timeTemps imprimé账号 account numbernuméro de compte客户名称 account namenom et prénom de compte币别 currencymonnaie钞汇鉴别 cash remittance identificationidentification d'envoi de fonds / remise de billets 起始日期 start datedate de début终止日期 termination date / expirty datedate d’expiration交易日期 trade /transaction datedate de l’opération摘要 abstractextrait交易金额transaction amountmontant de l'opération账号余额 account balancesolde du compte对方账号 reciprocal account numbernuméro de compte réciproque对方帐户名称 reciprocal account namenom de compte réciproque操作员号 operator numbernuméro de l'opérateur自述摘要 autobiographical / self-disclosure abstratct extrait autobiographique现金存入 cash depositdép?t en espèces结息 interest settlementrèglement d'intérêt现金支取 cash withdrawretrait en espèces中国银行的流水清单RBS流水查询 RBS Transaction inquiryenquête de transaction终端 terminalTerminal柜员 tellercaissier交易码 transaction codeCode de transaction工作站 workstationPoste de travail页数 pagination / paginal number / page number pagination起息日 value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷 teller transcation code borrowing and loan / debit and creditCode de transcation de caissier / Débit et crédit / emprunter et prêter de l’argent 主管 chief manager / executiveAdministrateur gestionnaire / chef de service / responsable这些可以搞定工行流水帐的翻译。

中英文财务报表对照摘自首席财务官 2008年12月11日一、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长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill Negative goodwill固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值 Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款 Finance lease – Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets 递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者或股东权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers 应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received 其他长期负债 Other long-term liability 长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益或股东权益Owners’ Equity实收资本或股本 Paid in capital减;已归还投资 Less: Capital redemption实收资本或股本净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润 Retained profits after appropriation 其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者或股东权益合计 Total Equity负债及所有者或股东权益合计 Total Liability & Equity三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润亏损以“—”填列 Gross Profit - means loss 加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润亏损以“—”填列 Profit from operation - means loss 加：投资收益亏损以“—”填列 Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额亏损总额以“—”填列 Profit before Tax 减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses 五、净利润净亏损以“—”填列 Net profit - means loss 加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution - means loss减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners distribution减：应付优先股股利 Less: Appropriation of preference shares dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary shares dividend转作资本或股本的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2. 自然灾害发生损失 Losses from natural disaster3. 会计政策变更增加或减少利润总额 Increase decrease in profit due to changes in accounting policies4. 会计估计变更增加或减少利润总额 Increase decrease in profit due to changes in accounting estimates5. 债务重组损失 Losses from debt restructuring中英文对照利润表利润表Income Statement编制单位：年月Prepared by: Month: year:Monetary unit: RMB yuan 项目行次本月数本年累计数Item Line No ．Currentmonth Current year cumulative一、主营业务收1Ⅰ ． Revenue from main operations减：主营业各成本4 Less ： Cost of main operations主营业务税金及附加5 Taxes and surcharge for main operations二、主营业务利润亏损以“ - ”号填列10Ⅱ． Profit/Loss from main operations加：其他业务利润亏损以“ - ”号填列11 Add ： Profit/Loss from other operations减：营业费用14 Less ： Operating expenses管理费用15 General and administrative expenses财务费用16 Financial expenses三、营业利润亏损以“ - ”号填列18Ⅲ． Operating profit/loss加：投资收益亏损以“ - ”号填列19Add ： Investment income/losses补贴收入22Revenue from subsidies营业外收入23Non-operating revenue减：营业外支出25Less ： Non-operating expenditures四、利润总额亏损以“ - ”号填列27Ⅳ． Income/Loss before tax减：所得税28Less ： Income tax五、净利润亏损以“ - ”号填列30V ． Net income/loss补充资料 Supplementary information:项目本年累计数上年实际数Item CurrentyearcumulativePrior yearactual1．出售、处置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 accounting policy4. 会计估计变更增加或减少利润总额Increase/decrease in income before tax due toa change in accounting estimate5 ．债务重组损失Losses arising from debt restructurings6 ．其他Others。

Balance sheet as at 31 December 2012 资产负债表Local Reporting Currency:RMBAssets 资产Cash at bank and on hand 货币资金Interest receivables 应收利息Financial assets held for trading 交易性金融资产Financial assets held under resale agreements 买入返售金融资产Premium receivables 应收保费Due from reinsurers 应收分保账款Reinsurance unearned premium reserves 应收分保未到期责任准备金Reinsurance outstanding claim reserves 应收分保未决赔偿准备金Term deposits 定期存款Available-for-sale securities 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments应收款项内投资Long-term equity investments 长期股权投资Statutory deposits 存出资本保证金Fixed assets 固定资产Construction in progress 在建工程Intangible assets 无形资产Other assets 其他资产Other assets 资产总计Liabilities 负债Financial Assets sold for repurchase 卖出回购金融资产Premium received in advance 预收保费Fees and commission payable 应付手续费及佣金Due to reinsurers 应付分保账款Employee benefits payable 应付职工薪酬Taxes payable 应交税费Interest payable 应付利息Claims payable 应付赔付款Unearned premium reserves 未到期责任准备金Outstanding claim reserves 未决赔款准备金Other liabilities 其他负债Total liabilities 负债合计Equity 股东权益Share capital 股本Capital reserve 资本公积Surplus reserve 盈余公积Surplus reserve 一般风险准备Accumulated deficit 累计亏损Total equity 股东权益合计Total liabilities and equity 负债及股东权益总计Income statement for the year ended 31 December 2012 利润表Local Reporting Currency:RMB1.Operating income 营业收入Net earned premium 已赚保费Premium income 保险业务收入Including：Reinsurance premium income 其中：分保费收入Less：Premium ceded to reinsurers 减：分出保费Change in unearned premium reserves 提取未到期责任准备金Investment income/(losses) 投资收益Gains/(losses) from changes in fair value 公允价值变动损失Foreign exchange gains/(losses) 汇兑收益/（损失）Other operating income 其他业务收入2.Operating costs 营业支出Claims 赔付支出Less：Reinsurers’share of claims paid 减：摊回赔付支出Change in insurance contract liabilities 提取保险责任准备金Less：Reinsurers’share of insurance contract liabilities 减：转回摊回保险责任准备金Expenses for reinsurance accepted 分保险费Business tax and surcharges 营业税金及附加Fees and commission expenses 手续费及佣金支出General and administrative expenses 业务及管理费Less：Reinsurers’share of expenses 减：摊回分保费用Other operating costs 其他业务支出Impairment losses 资产减值损失3.Operating profit/(loss) 营业利润Add：Non-operating income 加：营业外收入Less：Non-operating expenses 减：营业外支出4.Profit/(loss) before income tax 利润总额Less：Income tax expense 减：所得税费用 profit/(loss) for the year 净利润6.Other comprehensive income for the year 其他综合收益7.Total comprehensive income for the year 综合收益总额Cash flow statement ended 31 December 2012 现金流量表Local Reporting Currency:RMB1.Cash flows from operating activities 1.经营活动产生的现金流量Cash?received?from premium of direct insurance contracts收到原保险合同保费取得的现金Net cash?received?from reinsurance 收到再保险业务现金净额Other?cash?received?relating?to?operating?activities 收到其他与经营活动有关的现金Cash inflows from operating activities 经营活动现金流入小计Cash?paid?to?claims of direct insurance contracts 支付原保险合同赔付款项的现金Net cash paid to trading financial assets 支付交易性金融资产现金净额Cash?paid?to fees and commission payable 支付手续费及佣金的现金Cash?paid?to?and?on?behalf?of?employees? 支付给职工以及为职工支付的现金Payments?of?all?types?of?taxes 支付各项税费Other?cash?paid?relating?to?operating?activities 支付其他与经营活动相关的现金Cash outflows from operating activities 经营活动现金流出小计Net?cash?flows?from?operating?activities 经营活动产生的现金流量净额2.Cash flows from investing?activities 2.投资活动产生的现金流量Cash?received?from?disposal?of?investments 收回投资收到的现金Cash?received?from?returns?on?investments? 取得投资收益收到的现金Other?cash?received?relating?to?investing?activities 收到的其他与投资活动有关的现金Cash inflow from investment activities投资活动现金流入小计Cash?paid?to?acquire?investments 投资支付的现金Cash?paid?to?acquire?fixed?assets,intangible?assets?&?other?long-term?assets? 构建固定资产、无形资产和其他长期资产支付的现金Cash outflow from investment activities 投资活动现金流出小计Net?cash?flows?from?investing?activities 投资活动产生的现金流量净额3.Cash flows from financing activities 3.筹资活动产生的现金流量Cash?received?from repurchase financial Assets 卖出回购金融资产收到的现金净额Cash inflow from financial activities 筹资活动现金流入小计Cash?paid?to?repurchase financial Assets 卖出回购金融资产支付的现金Cash outflow from financial activities 筹资活动现金流出小计Net?cash?flows?from?financing?activities? 筹资活动产生的现金流量净额4.Effect of foreing exchange rate changes on cash 4.汇率变动对现金及现金等价物的影响额 increase in cash and cash equivalents 5.现金及现金等价物净增加额Plus:Initial cash and cash equivalents balance 加：期初现金及现金等价物余额6.The final cash and cash equivalents balance 6.期末现金及现金等价物余额Statement of changes in equity for the year ended 31 December 2012股东权益变动表Local Reporting Currency:RMBcapital stock capital reserves Surplus reserves General Risk Preparation Accumulated deficit Total Shareholder's equity12/31/2011Profit for the periodnet profitother comprehensive income12/31/2012机关环境卫生整治方案为迎接“创卫”小组检查，根据国家卫生城市标准，制定本整改方案一、环境卫生整治存在问题：（一）办公楼1、内外墙体墙皮有大面积剥落（卫生科东墙、开水炉周围最严重）；2、纱窗大部分损毁；3、部分玻璃封条有剥落；4、窗台台面污损严重；5、楼道照明灯部分损坏；6、健康宣传画、禁烟宣传画褪色严重；7、楼道和大部分科室有蜘蛛网；8、部分科室物品摆放混乱；9三楼会议室、财务科档案室物品摆放混乱。

新会计准则财务报表-中英文资产负债表Balance Sheet会企01表编制单位: (Company Name) At December of 2010 年月日单位: (Unit) 资产 Assets 期末余额年初余额负债与所有者权益 Liabilities and 期末余额年初余额2010 2009 Shareholders’ Equity 2010 2009RMB ‘000 RMB’ 000 RMB ‘000 RMB’ 000 流动资产:Current Assets 流动负债:Current Liabilities现金 Cash (and cash equivalent) 短期借款 Short term borrowings Assets: Liabilities交易性金融资产(短期投资) 交易性金融负债 Marketable Cash +500 MarketableMarketable securities (short-term Securities (liabilities) Marketable securities investments) securities +500 (repo -500 contract)应收票据 Bills receivables 应付票据 Bills payables应收账款 Accounts receivables 应付账款 Accounts payables (trade (trade receivables) (A/R) payables) (A/P)减:坏账准备 Less: Bad debt 预收账款 Advances from customers provisions应收账款净额 Accounts 应付职工薪酬 Salary payables receivables, net预付账款 Prepaid expenses 应交税费 Tax payables (prepayments)其他应收款 Other receivables 应付股利 Dividend payables存货 Inventories 应付利息 Interest payables其他流动资产 Other current 其他应付款 Other payables assets流动资产合计 Total Current 一年内到期的非流动负债Current portion of non-current Assetsliabilities非流动资产: Non-current Assets 其他流动负债 Other currentliabilities可供出售金融资产流动负债合计 Total Current Available-for-sale securities Liabilities持有至到期投资非流动负债: Non-current Liabilities Hold-to-maturity securities长期应收款 Long term 长期借款 Long term borrowings receivables长期股权投资 Long term 应付债券 Bonds payables investments投资性房地产 Investment 长期应付款 Long term payables properties 固定资产原值 Fixed assets, 专项应付款 Ear-marked payables gross 减:累计折旧 Less: 预计负债 Contingent liabilities Accumulated depreciation固定资产净值 Fixed assets, net 递延所得税负债 Deferred taxliabilities固定资产清理 Fixed assets for 其他非流动负债 Other non-currentdisposal liabilities在建工程 Construction in 非流动负债合计 Total progress (CIP) non-current liabilities无形资产 Intangible assets 负债合计 Total Liabilities开发支出 Development costs 所有者权益:Shareholders’ Equity商誉 Goodwill 实收资本(或股本) Paid-in capital长期待摊费用 Expenses for 资本公积 Capital reserve long term amortization递延所得税资产 Deferred tax 减:库存股 Less: Treasury stocks其他非流动资产 Other 盈余公积 Earnings reserve non-current assets 非流动资产合计 Total 未分配利润 Retained earnings Non-current Assets 资产合计 Total Assets 所有者权益合计 Totalshareholders’ equity负债与所有者权益合计 TotalLiabilities and Shareholders’ Equity利润表 Income Statement会企02表编制单位: 年月日单位:Company Name: At December of 2010 Unit:项目Items 期末余额年初余额2010 2009RMB ‘000 RMB’ 000一、营业收入 Operating Revenue减:营业成本 Less: Cost of goods sold营业税金及附加 Sales taxes and surcharges销售费用 Selling expenses管理费用 G & A expenses财务费用 Financial cost资产减值损失 Assets impairments加:公允价值变动收益,+、,,Add: Gains/losses on fair value changes 投资收益,+、,,Income from investments二、主营业务利润 Operating Profit加:营业外收入 Add: Non-operating income减:营业外支出 Less: Non-operating expenses其中:非流动资产处置损失 Of which: Losses on non-current assets disposal三、利润总额 Profit Before Tax减:所得税 Less: Income tax四、净利润 Net Profit现金流量表 Cash Flow Statement会企03表编制单位: 年月日单位: Company Name: At December of 2010 Unit:项目Items 2010RMB ‘000 一、经营活动产生的现金流量 Cash flows from operating activities 收到销售商品、提供劳务受到的现金 Cash received from sale of products and services 收到的税费返还 Cash received from tax rebate 收到其他与经营活动相关的现金 Cash received from other operating activities 经营活动现金流入小计 Total cash inflows from operating activities 购买商品、接受劳务支付的现金Purchase of raw materials and services 支付各项税费Payments of taxes and surcharges 支付其他与经营活动相关的现金Payments for other operating activities现金流出小计 Total 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 Cash flows from investment activities 收回投资收到的现金 Proceeds from disposal of investments 取得投资收益收到的现金 Cash received from investments 处置固定资产、无形资产、其他资产所收到的现金净额 Proceeds from disposal of fixed assets, intangible assets and other assets收到的其他与投资活动相关的现金 Cash received from other investment activities投资活动现金流入小计 Total cash inflows from investment activities 购建固定资产、无形资产、其他资产支付的现金 Purchase of fixed assets, intangible assets and other assets投资支付的现金 Increase in investments支付的其他与投资活动相关的现金 Payments for other investmentactivities投资活动现金流出小计 Total cash outflows from investment activities 投资活动产生的现金流量净额 Net cash flows from investment activities 三、筹资活动产生的现金流量 Cash flows from financing activities吸收投资收到的现金 Capital contributions from investors取得借款收到的现金 Proceeds from interest-bearing loans (borrowings) 收到的其他与筹资活动相关的现金 Proceeds from other financingactivities筹资活动现金流入小计 Total cash inflows from financing activities 偿还债务所支付的现金 Repayments of interest-bearing loans (borrowings)分配股利利润或偿还利息支付的现金 Dividend paid or interest paid支付的其他与筹资活动相关的现金 Payments for other financingactivities筹资活动现金流出小计 Total cash outflows from financing activities 筹资活动产生的现金流量净额 Net cash flows from financing activities 四、汇率变动对现金的影响 Effect of changes in foreign exchange rate 五、现金及现金等价物增加净额 Net increase in cash and cash equivalents 加:期初现金及现金等价物余额 Add: Cash and cash equivalents at beginning of year 六、期末现金及现金等价物余额 Cash and cash equivalents at end of year。