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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 Reconciliationumbernum&o imprim e de caissier 打印时间print time Temps imprim e 账号account number num e ro de compte 客户名称account name nom et pr e nom 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 datedate de d e but终止日期termination date / expirty date date d 'expiration 交易日期trade/transaction date date de l 'op e ration 摘要abstract extrait交易金额transaction amount montant de l'op e ration账号余额account balance solde du compte 对方账号reciprocal account numbernum e ro de compte r e ciproque对方帐户名称reciprocal account name nom de compte r e ciproque 操作员号operator number num e ro de l'op e rateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入cash deposit d |p?t en esp eces 结息interest settlement r e glement d'int e et现金支取cash withdraw retrait en esp e ces 中国银行的流水清单打印柜员号printed teller sequenceRBS流水查询RBS Transaction inquiry enqu ete de transaction BALANCE SHEETPrinted by For the year(or,quarter,month)endedJULY31,1998ASSETS LIABLITIES AND OWNER'EQUITYLINENO AT BEG OF YEARYEARCURRENT ASSETS EQUICURRENT LIABILITIESCash on handIT 1loansSCash in bankloanpayableansSMarketable securitiesAccounts payabletiesNotes receivableetieAccrued payrolletieAccounts receivableesTaxes payablevablLess:Provision for badDividends payablebadAdvance to suppliersd deAdvances from customersbtsOther receivablesustom 10Other payablesesustAT END OFShort termNotes这些可以搞定工行流水帐的翻译。
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 numbernuméro 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 number numéro de compte réciproque对方帐户名称 reciprocal account name nom de compte réciproque操作员号 operator numbernuméro de l'opérateur自述摘要autobiographical / self-disclosure abstratctextrait 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 inquiry enquête 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 numberpagination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 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。
财务英语中英文对照表Aaccount 账户account payable 应付账款accounting system 会计系统Accounting Principle Board (APB) （美国）会计准则委员会accrual basis 权责发生制（应计制）accumulated depreciation 累计折旧account FORMat 账户格式accrue 应计accounting cycle 会计循环accounts receivable 应收账款accounts receivable turnover 应收账款周转率accelerated depreciation 加速折旧adjusting entries 调整分录adjustment 调整aging of accounts receivable 应收账款账龄分析法allowance for bad debts 坏账准备allowance for doubtful accounts 坏账准备allowance for uncollectible 坏账准备allowance method 备抵法allowance for depreciation 折旧备抵账户amortization 摊销annual report 年度报告annuity 年金assets 资产audit 审计auditor’s opinion 审计意见书auditor 审计师audit committee 审计委员会average collection period 平均收账期AICPA 美国注册会计师协会APB Opinions 会计准则委员会意见书Bbalance 余额bad debt recoveries 坏账收回bad debts 坏账bad debts expense 坏账费用balance sheet 资产负债表balance sheet equation 资产负债表等式basket purchase 一揽子采购betterment 改造投资，改造工程投资bearer instrument 不记名票据bonds 债券book of original entry 原始分录账簿book value 账面价值Ccapital 资本capital stock certificate 股本证明书cash basis 收付实现制（现金收付制）cash dividends 现金股利cash flow statement 现金流量表carrying amount 账面价值carrying value 账面价值callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）cash discounts 现金折扣cash equivalents 现金等价物capital improvement 资本改造支出capitalized 资本化callable bonds 可赎债券，可提前兑回债券call premium 提前兑回溢价capital lease 资本租赁（指融资租赁）certified public accountant(CPA) 注册会计师charge ①费用；②赊账，指赊欠而采用记账的方式；③留置权chart of account 会计科目表closing entries 结账分录closing the books 结账classified balance sheet 分类资产负债表compound interest 复利compound interest method 复利法contingent liability 或有负债contractual rate 合同比率convertible bonds 可兑换债券coupon rate 息票利率covenant 合同条款common stock 普通股compound entry 复合分录corporation 公司cost of goods sold 销售成本cost of sales 销售成本cost recovery 成本收回compound entry 复合分录continuity convention 持续经营惯例contra account 抵减账户contra asset 抵减资产cost-benefit criterion 成本-效益标准compensating balances 补偿性存款额conservatism 稳健性，保守性comparative financial statement 比较财务报表consistency 一致性cost of goods available for sale可供销售的商品成本cost valuation 成本计价consignment 寄销copyright 版权creditor 债权人credit 贷方cross-referencing 对照检录cutoff error 截止错误，截账误差current assets 流动资产current liabilities 流动负债current ratio 流动比率current yield 本期收益率Ddata processing 数据处理过程days to collect account receivable 应收账款收回天数debtor 债务人depreciation 折旧debit 借方deferred credit 递延贷项deferred revenue 递延收入debenture 公司债券debt-to-equity ratio 债务股本比debt-to-total-assets ratio 债务全部资产比deferred charges 递延费用depletion 折耗depreciable value 应计折旧depreciation schedule 折旧计划表discount amortization 债券折价摊销discount on bonds 债券折价discount rates 贴现率disposal value 残值double-entry system 复式记账系统double-declining-balance depreciation (DDB) 双倍余额递减法Eearnings 收益（利润）economic life 经济寿命effective-interest amortization 实际利率摊销法effective interest rate 实际利率entity 主体（会计主体）explicit transactions 明计交易expenses费用expenditures 支出Fface amount 票面值FASB Statement 财务会计委员会公告financial accounting 财务会计Financial Accounting Standards Board (FASB) （美国）财务会计准则委员会fiscal year ①会计年度（财务年度）；②财政年度financing lease 融资租赁法finished goods inventory 产成品存货fixed assets 固定资产franchises 特许经营权，专营权first-in, first-out(FIFO) 先进先出F.O.B. destination目的地抵岸价格F.O.B. shipping point起运点交货Foreign Corrupt Practices Act 反国外行贿法案freight in 运入运费freight out 运出运费future value 将来值GGAAP 一般公认会计原则generally accepted accounting principles 一般公认会计原则general journal 普通日记账general ledger 总分类账general controls 一般控制going concern convention 持续经营惯例goodwill 商誉gross margin 毛利gross margin percentage 毛利率gross profit毛利gross profit percentage 毛利率gross profit test 毛利测试法gross sales 销售收入总额Hholding gain 资产置存收益Iimplicit transactions 内含成本imprest basis 定额备用金制implicit interest 隐含利息imputed interest 推算利息imputed interest rate 推算利率improvement 改造投资intangible assets 无形资产independent opinion 独立意见书inventory 存货income 利润（收益）income statement利润表interim periods 期间International Accounting Standards Committee(IASC)国际会计准则委员会interest 利息interest-coverage ratio 利率保障系数interest period 利息期interest rate 利率inventory profit 存货利润，存货盈利inventory shrinkage 库存损耗inventory turnover 存货周转率inward transportation 运入运费input controls 输入控制internal control 内部控制Jjournal entry 日记账分录journalizing 记录日记账Kkeying of entries 分录锁定Llast-in, first-out(LIFO) 后进先出lease 租赁ledger 分类账leasehold 租赁权leasehold improvement 租赁资产改良投资liabilities负债limited liability 有限责任line of credit 信用贷款之最高额度LIFO increment 后进先出增量LIFO layer后进先出存货层次LIFO reserve 后进先出法准备licenses 许可（证）long-lived assets 长期资产long-term-debt-to - total-capital ratio 长期债务与总资本比long-term liabilities 长期债务lower-of-cost-or-market method(LCM) 成本与市价孰低Mmanagement reports 管理报告management accounting 管理会计matching 配比原则materiality convention 重要性惯例market rate 市价，市场利率，市场汇率mortgage bond 抵押债券multiple-step income statement 多步式利润表Nnotes payable 应付票据net income 净利润net book value 账面净值net sales 销售净额nominal interest rate 名义利率Oopen account ①未清账；②赊账，指赊购和记账交易operating income 营业收益operating profit营业利润operating cycle 营业周期operating statement 营业报表operating lease 经营租赁other postretirement benefits 其它退休后保障output controls 输出控制owners’ equity 所有者权益Ppatents 专利权paid-in capital 投入资本（缴入股本）paid-in capital in excess of par value 超面值缴入股本partnership 合伙企业par value 股面价值，票面价值pensions 养老金percentage of accounts receivable method 应收账款百分比法percentage of sales method 销售百分比法period costs 期间费用permanent account 永久账户periodic inventory system 存货定期盘存制度perpetual inventory system 存货永续盘存制度physical count 实物盘点plant assets 固定资产P&L statement 损益表posting 过账pretax income 税前收益profitability evaluation 获利能力评估privately accounting 企业会计privately owned 私有公司product costs 制造成本profit 利润premium on bonds 债券溢价present value 现值processing controls 过程控制principal 本金private placement 私募promissory note 期票protective covenant 防护条款public accounting 公共会计publicly owned 国有企业Rraw material inventory 原材料存货reliability 可靠性recognition 确认reinvested earnings 留存收益results of operations 损益表retained income留存收益revenue 收入report FORMat 报告式return on sales ratio 销售回报率return on stockholders’ equity ratio 股东权益回报率registered instrument 记名证券replacement cost 重置成本retailer 零售商reversing entries 回转分录retail inventory method 零售价盘存法retail method 零售法residual value 剩余价值Ssalvage value 残值sales 销售额sales revenue 销售收入scrap value 废料价值Securities and Exchange Commission (SEC)（美国）证券交易委员会shareholders’ equity 股东权益simple entry 简单分录single-step income statement 单步式利润表simple interest 单利sinking fund 偿债基金sinking fund bonds 拥有偿债基金的债券solvency 偿债能力source document 原始凭证sole proprietorship 独资企业specific identification method 个别鉴定法special journals 特种日记账stated value 股本statement of financial condition 财务状况表statement of financial position 财务状况表stock certificate 股票凭证stockholders’ equity 股东权益statement of cash flows 现金流量表statement of earnings 收益表statement of income 利润表statement of income and retained income 损益和留存收益表statement of operations 损益表statement of retained income 留存收益表statement of revenue and expenses 损益表stated rate 名义利率straight-line depreciation 直线折旧subordinated debentures 次级贷款Ttangible assets 有形资产T-account T-型账户terminal value 终值temporary accounts 临时账户transaction 交易trial balance 试算平衡表trust indenture 信托契约trademarks 商标Uunearned revenue 未实现收入（预收账款）underwriters 承销商unregistered instrument 未记名证券unsubordinated debenture普通信用债券unit depreciation 单件折旧useful life 使用寿命Wweighted-average cost 加权平均成本wholesaler 批发商working capital 营运资本working capital ratio 营运资本比率working paper 工作表work sheet 工作底稿work in process inventory 在制品write-down 减值Yyield to maturity到期收益率，到期收益。
标准版的财务报表（中英文版)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 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 payro1l 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 & Equity====================================================================利润表INCOME STATEMENT 项目ITEMS 产品销售收入Sales of products 其中：出口产品销售收入Including:Export sales 减：销售折扣与折让Less：Sales discount andallowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax 产品销售成本Cost of sales 其中：出口产品销售成本Including:Cost of export sales 产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses 管理费用General and administrative expenses 财务费用Financial expenses 其中：利息支出(减利息收入）Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses （minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：投资收益Add：Income on investment 加：营业外收入Add：Non-operating income 减:营业外支出Less：Non—operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit 减:所得税Less：Income tax 净利润Net profit ==================================================================现金流量表Cash Flows StatementPrepared by：Period: Unit:Items1.Cash Flows from Operating Activities：01）Cash received from sales of goods or rendering of services02）Rental receivedValue added tax on sales received and refunds of value03）added tax paid04）Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10）Cash paid for operating leases11）Cash paid to and on behalf of employees12）Value added tax on purchases paid13)Income tax paid14）Taxes paid other than value added tax and income tax17）Other cash paid relating to operating activities18）Sub—total of cash outflows19)Net cash flows from operating activities2。
标准版的财务报表（中英文版)资产负债表Balａnｃe Sｈeｅt 项目ITEM 货币资金Caｓｈ短期投资Short ｔerｍinvestmｅｎｔs 应收票据Nｏｔes ｒeceivabｌe 应收股利Diviｄeｎｄreｃｅivａblｅ应收利息Ｉnterｅsｔｒecｅｉvablｅ应收帐款Accounts receiｖaｂle其他应收款Oｔｈｅｒreceivａblｅs预付帐款Accouｎｔs prｅｐaiｄ期货保证金Futuｒe gｕａｒantee 应收补贴款Allｏwancｅreceivaｂle 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Pｒepａidａｎdｄefeｒred ｅxpenses 待处理流动资产净损失Uｎsｅtｔled G／Ｌｏn ｃurｒenｔassets 一年内到期的长期债权投资Ｌoｎg-tｅr ｍdebeｎtuｒe invｅstｍenｔfaｌling due in a yaear 其他流动资产Ｏtｈer cuｒreｎt asset ｓ流动资产合计Totalｃurｒent assｅts 长期投资：Loｎg-tｅｒｍｉｎveｓtmｅｎｔ:其中:长期股权投资Iｎｃluｄing lｏng term eqｕity inveｓtmｅｎｔ长期债权投资Ｌｏｎg ｔｅrm sｅｃｕｒｉｔｉeｓinvestmｅnt＊合并价差Ｉｎcorporaｔingｐriｃe 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 fixeｄａssｅtｓ固定资产净额Ｎｅt ｖalue of fixed asseｔs 固定资产清理Dispｏsal oｆfｉxeｄassets 工程物资Project material 在建工程Ｃonstructiｏn ｉｎＰroｇress 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 usｅｒigｈts 递延资产（长期待摊费用)Dｅfeｒred assetｓ其中:固定资产修理Includ ｉnｇ: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 approｖeｄreservinｇmａterials 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Ｎoteｓpａyablｅ应付帐款Aｃcounts payａb1ｅ预收帐款Ａdｖanｃes fｒｏm cｕｓｔomers 应付工资Acｃｒｕeｄｐaｙrｏ１ｌ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Oｔheｒpaｙabl ｅto goｖeｒnｍent 其他应付款Ｏther credｉtｏrs 预提费用Pｒｏviｓion fｏr eｘpense ｓ预计负债Accrued lｉabilitｉes一年内到期的长期负债Long term lｉａbiｌiｔies ｄueｗithin 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 lonｇteｒｍlｉabilities 递延税款贷项Deferreｄtaxａｔion credit 负债合计Ｔoｔal lｉabilｉｔies＊少数股东权益Minorityｉｎterｅstｓ实收资本(股本) SuｂｓcｒibeｄCａpitaｌ国家资本Ｎational caｐitaｌ集体资本Coｌlectiveｃapital 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Fo ｒeign busineｓsmen"sｃａpitａl 资本公积Ｃaｐitａlｓurｐluｓ盈余公积sｕrpluｓreseｒve 其中:法定盈余公积Inｃluding：stａtuｔorｙsurplus reserｖe公益金ｐublicwelfaｒe ｆｕnｄ补充流动资本Supplermｅｎtary ｃurrenｔcａpｉtaｌﻫ＊未确认的投资损失(以“—”号填列) Uｎaｆfirｍｅd invｅstｍent losｓ未分配利润Retaineｄｅarnings 外币报表折算差额Convｅrted diffｅrｅｎcｅin Forｅign Curｒency Staｔemeｎts所有者权益合计Toｔaｌshareholder”s ｅqｕitｙ负债及所有者权益总计Total Lｉabiｌｉtiｅs & Equity=＝＝====＝=＝===＝=====＝==＝======＝=======＝====＝===＝====＝====＝=＝＝=＝=====＝利润表INCOME STＡTＥＭENT 项目ITEMS 产品销售收入Sａｌes oｆp ｒoｄｕctｓ其中：出口产品销售收入Including：Exportｓales 减：销售折扣与折让Le ｓｓ：Ｓalesｄisｃount ａｎd ａlｌowａｎces 产品销售净额Net ｓalesｏf products 减:产品销售税金Leｓs:Saleｓｔax产品销售成本Ｃoｓｔof saｌes 其中：出口产品销售成本Iｎcluding：Cosｔoｆexｐort saｌｅs产品销售毛利Grosｓprｏfiｔｏn sales 减:销售费用Ｌess：Sellinｇｅｘpenses 管理费用Geｎeral anｄａｄｍｉnistrativｅexpｅｎseｓ财务费用Fｉnaｎcial expeｎｓes其中:利息支出(减利息收入) In ｃludiｎg：Interest expｅｎses (minｕsinterest iｈｃoｍe) 汇兑损失(减汇兑收益)Exｃhａｎge losses（minuｓeｘｃhａnge 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Operaｔｉnｇprofit 加：投资收益Adｄ：Incoｍｅｏn iｎｖesｔmｅnt 加：营业外收入Ａdd:Noｎ—operatｉnｇｉncome减:营业外支出Less:Ｎon—oｐeｒatinｇexpeｎses 加:以前年度损益调整Ａdd：adjuｓtmenｔoｆloｓｓand gaｉn foｒprevｉous yｅarｓ利润总额Tｏtaｌpｒｏfit 减:所得税L ｅsｓ：Income taｘ净利润Nｅt profit ＝=======＝＝=＝＝==============＝=＝=========＝＝====＝======＝＝=＝=＝====＝===现金流量表Cash Ｆlows Ｓtatement ﻫPrepａred ｂｙ:Ｐｅriod:Unit: ﻫＩtemｓ1。
完整英文版资产负债表、利润表及现金流量表Balance Sheet 资产负债表ITEM项目Cash 货币资金Short term investments短期投资Notes receivable 应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable 应收帐款Other receivables 其他应收款Accounts prepaid预付帐款Future guarantee 期货保证金Allowance receivable 应收补贴款Export drawback receivable应收出口退税Inventories存货Including: Raw materials其中:原材料Finished goods 产成品(库存商品)Prepaid and deferred expenses 待摊费用Unsettled G/L on current assets 待处理流动资产净损失Long-term debenture investment falling due in a year 一年内到期的长期债权投资Other current assets其他流动资产Total current assets 流动资产合计Long-term investment:长期投资:Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference*合并价差Total long-term investment 长期投资合计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Net value of fixed assets固定资产净额Disposal of fixed assets 固定资产清理Project material 工程物资Construction in Progress在建工程Unsettled G/L on fixed assets 待处理固定资产净损失Total tangible assets 固定资产合计Intangible assets 无形资产Including and use rights 其中:土地使用权Deferred assets 递延资产(长期待摊费用)Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出Other long term assets 其他长期资产Among it: Specially approved reserving materials 其中:特准储备物资Total intangible assets and other assets 无形及其他资产合计Deferred assets debits递延税款借项Total Assets 资产总计Balance Sheet 资产负债表(续表)ITEM 项目Short-term loans短期借款Notes payable 应付票款Accounts payab1e 应付帐款Advances from customers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利)Taxes payable应交税金Other payable to government其他应交款Other creditors 其他应付款Provision for expenses预提费用Accrued liabilities 预计负债Long term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term loans payable长期借款Bonds payable 应付债券long-term accounts payable 长期应付款Special accounts payable专项应付款Other long-term liabilities 其他长期负债Including: Special reserve fund 其中:特准储备资金Total long term liabilities 长期负债合计Deferred taxation credit 递延税款贷项Total liabilities 负债合计Minority interests * 少数股东权益Subscribed Capital 实收资本(股本)National capital 国家资本Collective capital 集体资本Legal person’s/ entity capital法人资本Including: State-owned legal person’s capital其中:国有法人资本Collective legal person’s capital集体法人资本Personal capital 个人资本Forei gn businessmen’s capital外商资本Capital surplus 资本公积surplus reserve 盈余公积Including: statutory surplus reserve 其中:法定盈余公积public welfare fund 公益金Supplermentary current capital 补充流动资本Unaffirmed investment loss * 未确认的投资损失(以“-”号填列)Retained earnings 未分配利润Converted difference in Foreign Currency Statements 外币报表折算差额Total share holder’s equity所有者权益合计Total Liabilities & Equity 负债及所有者权益总计INCOME STATEMENT 利润表ITEMS 项目Sales of products 产品销售收入Including:Export sales 其中:出口产品销售收入Less:Sales discount and allowances 减:销售折扣与折让Net sales of products 产品销售净额Less:Sales tax 减:产品销售税金Cost of sales产品销售成本Including:Cost of export sales其中:出口产品销售成本Gross profit on sales产品销售毛利Less:Selling expenses 减:销售费用General and administrative expenses管理费用Financial expenses 财务费用Including:Interest expenses (minus interest income) 其中:利息支出(减利息收入)Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)Profit on sales 产品销售利润Add:profit from other operations加:其他业务利润Operating profit营业利润Add:Income on investment 加:投资收益Add:Non-operating income 加:营业外收入Less:Non-operating expenses 减:营业外支出Add:adjustment of loss and gain for previous years加:以前年度损益调整Total profit利润总额Less:Income tax 减:所得税Net profit 净利润Cash Flows Statement 现金流量表Prepared by:Period: Unit: 拟制人:时间:单位:Items 项目1.Cash Flows from Operating Activities: cash流量从经营活动:01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分,总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付,并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分,总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利,利润21)Cash received from distribution of dividends or profits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, intangible cash流向与投资活动23)assets and other long-term assets 资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产,无形资产28)and other long-term assets 和其他长期资产29)Cash paid to acquire equity investments用现金支付,以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of cash outflows 分,总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量, 3.Cash Flows from Financing Activities:cash流量筹资活动:36)Proceeds from issuing shares从发行股票的收益,37)Proceeds from issuing bonds 由发行债券的收益,38)Proceeds from borrowings 由借款的收益,41)Other proceeds relating to financing activities 其他收益有关的融资活动42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用,45)Cash payments for distribution of dividends or profits分配股利或利润支付现金,46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases融资租赁以现金支付,48)Cash payments for reduction of registered capital减少注册资本以现金支付,51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows 分,总的现金流出53)Net cash flows from financing activities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 Increase in Cash and Cash Equivalents net增加现金和现金等价物Supplemental Information补充资料1. Investing and Financing Activities that do not Involve inCash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit 净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets 无形资产摊销Losses on disposal of fixed assets, intangible assets 损失处置固定资产,无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产(或减:收益)67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses 财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理(或减:收益)70)Defered tax credit (or deduct: debit) defered税收抵免(或减:借记卡)71)Decrease in inventories (or deduct:increase) 减少存货(或减:增加)72)Decrease in operating receivables (or deduct: increase) 减少经营性应收(或减:增加)73)Increase in operating payables (or deduct: decrease)增加的经营应付账款(或减:减少)74)Net payment on value added tax (or deduct: net receipts净支付的增值税(或减:收益净额75)Net cash flows from operating activities净经营活动的现金流量 Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金,77)Less: cash at the beginning of the period 减:现金期开始78)Plus: cash equivalents at the end of the period加:现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period 减:现金等价物期开始80)Net increase in cash and cash equivalents 净增加现金和现金等价物。
