损益表_模板（中英对照）

利润表中英文对照版

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

。

。 1 会计报表术语中英文对照

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

General and administrative expenses 管理费用/一般及管理费用

会计报表项目中英文对照帖（基本完成）

Balance sheet(audited) 资产负债表

Assets 资产

Current assets 流动资产、

Cash 货币资金

Short—term investment 短期投资

Notes receivable 应收票据

Dividends receivable 应收股利

Interest receivable 应收利息

Account receivable 应收帐款

Other receivable 其他应收款

Advanced to suppliers 预付帐款

Subsidies receivable 应收补贴款

Inventories 存货

Prepaid expenses 待摊费用

Long-term investments maturing within one year 一年内到期的长期投资

Other current assents 其他流动资产

Total current assets 流动资产合计

Long-term investments 长期投资

Long—term equity investment 长期股权投资

Long-term debt investment 长期债权投资

Total long—term investment 长期投资合计

Fixed assets 固定资产

Fixed assets-cost 固定资产原价

Less： accumulated depreciation 减：累计折旧

Fixed assets net value 固定资产净值

Less： impairment of fixed assets 减： 固定资产减值准备

Fixed asset-book value 固定资产净值

Materials for projects 工程物资

编制单位Prepared by：XX有限公司201X年度For the year ended December Unit：人民币元 RMB Yuan项 目Item附注Note 本期发生额 Year ended31/12/20X5 上期发生额Year ended31/12/20X4

一、营业收入 1.Operating income

减：营业成本 Less: Operating cost

税金及附加 Taxes and surcharges

销售费用Selling and distribution expenses

管理费用General and administrative expenses

财务费用Finance expenses

资产减值损失 Impairment on assets

加：公允价值变动收益 Add: Gain from fair value changes

投资收益Investment income 其中：对联营企业和合营企业的投资收益 Including: Investment incomefrom associates and joint ventures二、营业利润（亏损以“－”号填列）2.Operating profits("-" for loss)

加：营业外收入 Add: Non-operating income

其中：非流动资产处置利得 Including:gain from disposal of non-current assets

减：营业外支出 Less:non-operating expenses

其中：非流动资产处置损失 Including:Loss on disposal of non-current assets

三、利润总额（亏损总额以“－”号填列）3.Profit before tax("-" for loss)

减：所得税费用 Less:income tax expenses