(完整版)所有者权益变动表(英文对照)

会计报表工程中英文对照(三张主表)1、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Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 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 liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。

会计报表工程中英文对照(三张主表)1、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Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 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 liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。

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 and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit减：所得税Less：Income tax净利润Net profit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.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。

ACCAF3中英文单词对照表第一早1 .资产asset2. 负债liability3. 所有者权益equity=capital=net asset4. 收入income=revenue=sales5. 费用expense6. 厂房plant7. 机器machine8. 无形资产intangible asset9 .非流动资产Non current asset （6 7 8 属于9）10 .库存现金petty cash11. 银行存款cash12. 应收账款trade receivable=A/R13. 存货inventory14. 流动资产current asset （10 11 12 13 属于14）15 .贷款loan16. 应付账款trade payables=A/P17. 预收账款advanee from customers18. 流动负债current liability （15 16 17属于18）19. 实收资本share capital20. 资本公积share premium21 .留存收益Retained earnings=R/ES22 . 资产负债表statement of financial position=SOFP23.所有者权益变动表statement of changes in equity=SOCIE24 .现金流量表statement of cash flow25 .禾U 润表statement of comprehensive in come=SOCI 第二早1 .复式记账double-entry bookkeeping2. 借Debit3. 贷Credit4. 预付账款prepayment5. 利润profit第四章1 .增值税value added tax=sales tax2. 进项税额in put tax3. 销项税额output tax4. 贸易折扣（商业折扣）trade discount5. 现金折扣cash discount6. 不含税exclusive7. 含税inclusive8. 交易事项Transaction9. 取走withdraw第五章1. 现金petty cash=cash on hand2. 支票cheque3. 自动转账standing order/direct debt4. 银行给你存款利息bank in terest on deposit5. 银行收取利息手续费bank charges6. 银行收取禾U息bank in terest on overdraft7.空头支票dish onored cheque8. 未结清的款项，别人给我的uncleared lodgeme nt9. 未承兑的汇票10. 别人给我支票11 .公司业务错误12. 银行业务错误13. 银行存款余额调节表ba nk reco nciliation14. 银行透支overdraft15. 银行对账单bank statement16. 现金账簿/银行存款日记账cash book17. 总账control accounts =general ledger18. 明纟田账in dividual ledger =pers onal ledger=subsidiary ledger=memo acco unt19. 应收账款总账receivable control account=receivable gen eral ledger20. 应收账款明细账receivable ledger=sales ledger21. 坏账bad debt=irrecoverable debt22. 毛利润gross profit23. —般性坏账准备gen eral allowa nee24. 特殊性坏账准备specific allowa nee25. 可疑的坏账doubtful debt25. 资产减值损失expense-bad debts written off26. 坏账准备allowanee for A/R第八早1 存货inventoryun prese ntcheque un draw ncheque bus in esserror bank error2 先进先出first in first out3 特殊计价法specific identification4 力卩权平均法period average=weighted average5 移动加权平均法continuous average=c on ti nu ous weighted average cost method=m oving weighted average method6 成本historical cost7 可变现净值n et realizable value8资产减值损失-计提的存货跌价准备expe nse-i nven tory writte n-dow n9 永续盘存希9 perpetual inventory system10 实地盘存制periodic inventory system11 购货purchase12 数量quantity13 单价unit cost14 毛禾U润率gross profit margin第七章1 买价original purchase price2 场地准备费cost of site preparati on3 运输费delivery and handling4 安装费installation5 员工培训费employee training6资本化后续支出capital expe nditure7费用化后续支出revenue expenditure8 直线法straight line method9 累计折旧accumulated depreciation10 原值original cost11 预计净残值estimated residual value12预计使用寿命useful life13 余额递减法reducing balanee method14 账面价值net book value=carrying value15 固定资产处置disposal of fixed asset16固定资产清理disposal account17研究性支出research cost18 开发性支出developme nt cost19 不确定使用寿命in defi nite useful life20确定使用寿命finite useful life21 累计摊销accumulated amortization22 每年的折旧depreciati on for each year第八章1 或有事项con ti ngen cies 2. 或有负债contingent liabilities3. 现时义务prese nt obligati on4. 或有资产contingent assets5. 肯定的certai n6. 可能的probable7. 或许的possible8. 遥远的，渺茫的Remote9. 预计负债provisi on第九章1.试算平衡trial Bala nee2.交易发生tran sact ion occur3.复式记账Double entry4.结账Bala nee off5.期末调整Year End Adjustme nt6.错误Errors7.遗漏omissi on8.任命错误commissi on errors9.原则性错误errors of prin ciple10.加总错误casti ng errors11 .暂记账户suspe nse acco unt第十章1.预付账款prepayme nt2.预提费用accruals3.其他应收款other receivable4.递延收入Deferred in come5.到期expire6.欠款arrear7.租客Tenant8.财务报表finan cial stateme nts9.资产负债表The Stateme nt of Finan cial Positi on10.利润表The stateme nt of comprehensivein come11所有者权益变动表The statement of change in equity 第早1.现金流量表The stateme nt of cash flow2.经营活动operat ing activities3.投资活动inv esti ng activities4.筹资活动financing activities5.直接法The direct method6.间接法in direct method7.付出利息In terest paid8.付出所得税In come tax paid9.付出红利Divide nds paid第十二章1.资产负债表日后事项Eve nts after the report ing period2.调整事项adjusti ng eve nt3.非调整事项Non-adjust ing eve nt第十三章1.会计政策Acco un ti ng policy2.会计估计Acco untingEstimate。

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 and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit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.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。

ACCA会计分录中英对照表：所有者权益篇
资本 Capita 实收资本(或股本) Paid-up capital(or stock) 实收资本 Paicl-up capital 实收股本 Paid-up stock 已归还投资 Investment Returned 资本公积 Capital reserve 资本(或股本)溢价Cpital(or Stock) premium 接受捐赠非现金资产准备Receive non-cash donate reserve 股权投资准备 Stock right investment reserves 拨款转入Allocate sums changeover in 外币资本折算差额 Foreign currency capital 其他资本公积 Other capital reserve 盈余公积 Surplus reserves 法定盈余公积 Legal surplus 任意盈余公积 Free surplus reserves 法定公益金 Legal public welfare fund 储备基金 Reserve fund 企业发展基金 Enterprise expension fund 利润归还投资 Profits capitalizad on return of investment 利润 Profits 本年利润 Current year profits。

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 and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中:利息支出（减利息收入) Including：Interest expenses （minusinterest ihcome）汇兑损失（减汇兑收益）Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add:Non—operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by：Period：Unit:Items1。

法定报告名称法定审计中文报告Audit Financial Statements分红险审计报告The Financial statements for participating business偿付能力中文报告Solvency margin statements动态偿付能力中文报告Dynamic solvency test report投资连结保险投资账户专题财务报告中文版THe Financial statements for Unit-Linked business管理建议书中文版Management Letter法定审计英文报告Audit Financial Statements(English version)资产负债表Balance Sheet资产ASSETS货币资金Cash on hand and at banks交易性金融资产Held-for-trading financial assets应收利息Interest receivables应收保费Premium receivables应收分保账款Receivables from reinsurers应收分保未到期责任准备金Reinsurers’ share of unearned premium reserves应收分保未决赔款准备金Reinsurers’ share of claim reserves应收分保寿险责任准备金Reinsurers’ share of life insurance reserves应收分保长期健康险责任准备金Reinsurers’ share of long-term health insurance reserves 保户质押贷款Loans to policyholders定期存款Term deposits可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturity financial assets存出资本保证金Capital guarantee deposits固定资产Fixed assets无形资产Intangible assets递延所得税资产Deferred tax assets独立账户资产Separate account assets其他资产Other assets资产总计Total assetsLIABILITIES AND OWNERS’ EQUITY负债及所有者权益OWNERS’ EQUITY负债LIABILITIES预收保费Premiums received in advance应付手续费及佣金Handling charges and commissions payables应付分保账款Payables to reinsurers应付职工薪酬Salaries and welfare payables应交税费Tax payables应付赔付款Claims payable应付保单红利Policyholder dividends payable保户储金及投资款Insured savings and investment section未到期责任准备金Unearned premium reserves未决赔款准备金Claim reserves寿险责任准备金Life insurance reserves长期健康险责任准备金Long-term health insurance reserves递延所得税负债Deferred tax liabilities独立账户负债Separate account liabilities其他负债Other liabilities负债合计Total liabilities所有者权益EQUITY实收资本Paid-in capital资本公积Capital reserves未弥补亏损Accumulated losses所有者权益合计Total equity负债及所有者权益总计Total liabilities and equity利润表Income Statement营业收入Operating income已赚保费Net premiums earned保险业务收入Premium income减：分出保费Less: premiums ceded to reinsurers提取未到期责任准备金 Provision for unearned premium reserves投资收益Investment income公允价值变动收益/(损失）Gains on changes in fair values汇兑损失Exchange losses其他业务收入Other operating income营业支出Operating expenses退保金Surrenders赔付支出Claims paid减：摊回赔付支出Less: Reinsurers’ share of claims paid提取保险责任准备金Changes in insurance liabilities减：摊回保险责任准备金Less: Reinsurers’ share of insurance contract reserves 保单红利支出Policyholder dividends营业税金及附加Business taxes and surcharges手续费及佣金支出Handling charges and commissions业务及管理费General and administrative expenses减：摊回分保费用Less: Reinsurers’ share of expenses其他业务成本Other operating expenses资产减值损失Impairment losses营业亏损Operating loss加：营业外收入Add: Non-operating income减：营业外支出Less: Non-operating expenses亏损总额Loss before tax减：所得税收益/(费用）Add: Gains on income taxes净亏损Net loss现金流量表Cash Flow Statement一、经营活动产生的现金流量Cash flows from operating activitiesCash received from directpremiums written收到的其他与经营活动有关的现金Cash received from other operating activities经营活动现金流入小计Subtotal of cash inflows支付原保险合同赔付款项的现金Direct business claims paid支付再保业务现金净额Cash paid for reinsurance, net支付手续费及佣金的现金Handling charges and commissions paid支付保单红利的现金Policyholder dividends paid支付给职工以及为职工支付的现金Cash paid to and for employees支付的各项税费Cash paid for taxes and surcharges支付的其他与经营活动有关的现金Cash paid for other operating activities经营活动现金流出小计Subtotal of 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 investing activities收回投资所收到的现金Cash received from sales and redemption of investments 取得投资收益收到的现金Cash received from returns on investments收到的其他与投资活动有关的现金Cash received from other investing activities投资活动现金流入小计Subtotal of cash inflows二、投资活动产生的现金流量（续）Cash flows from investing activities (continued)投资支付的现金Cash paid for acquisitions of investments质押贷款净增加额Increase in policy loans, net购建固定资产、无形资产和其他长期资产支付的现金Cash paid for acquisitions of fixed assets, intangible assets and other long-term assets定期存款支付的现金Cash paid for term deposit支付其他与投资活动有关的现金Cash paid for other investing activities投资活动现金流出小计Subtotal of cash outflows投资活动产生的现金流量净额Net cash flows from investing 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Cash received from capital contributions筹资活动现金流入小计Sub-total of cash inflows筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响 Effect of exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net change in cash and cash equivalents加：年初现金及现金等价物余额Add: Cash and cash equivalents at beginning of the year六、年末现金及现金等价物余额 Cash and cash equivalents at end of the year收到原保险合同保费取得的现金将净亏损调节为经营活动的现金流量：Reconciliation of the net loss to cash flows from operating activities:净亏损Net Loss加：资产减值损失Add：Provision for impairment losses固定资产折旧Depreciation of fixed assets无形资产摊销Amortisation of intangible assets长期待摊费用摊销Amortisation of long-term deferred expensesLoss on disposal of fixed assets,处置固定资产、无形资产和其他长期资产的损失intangible assets and other long-term assets公允价值变动收益Gains on changes in fair value投资收益Investment income汇兑损失/（收益）Foreign exchange losses提取各项保险准备金Change in insurance contract reserves递延所得税资产的减少/(增加）Decrease/(increase) in deferred tax assets递延所得税负债的增加/(减少）Increase/(decrease) in deferred tax liabilities经营性应收项目的增加Increase in operating receivables经营性应付项目的增加Increase in operating payables经营活动产生的现金流量净额Net cash flows from operating activities所有者权益变动表Statement of Changes in Equity上年年末余额Balance as at 1 January 2XXX本年增减变动金额Changes in the current year1、净亏损 1. Net loss2、直接计入所有者权益的利得和损失 2. Gains recognised directly in equity（1）可供出售金融资产公允价值变动净额 (1) Net gains on changes in fair values of available-for-sale financial assets其中：计入所有者权益的金额 Including: Recognised in equity转入当期损益的金额 Transferred to the income statement小计 Subtotal of net gains on changes in fair values of available-for-sale financial assets （2）影子调整的影响(2) Effect of shadow accounting adjustment（3）与计入所有者权益项目相关的所得税的影响(3)Related tax effect of items recognised directly in equity直接计入所有者权益的利得和损失小计Subtotal of gains recognised directly in equity3、所有者投入资本 3. Paid-in capital本年增减变动金额合计Subtotal of change in the current year年末余额Balance as at 31 December 2XXX保险会计术语保单复效利息收入Interest collected of restatement管理式医疗产品管理费收入TPA products management fee金融工具交易成本摊销Transaction cost amortization of financial instrument万能险初始费用摊销Initial charge amortization of Universal Life可转债Convertible bonds财务报表附注Notes to Financial Statements企业会计准则ASBE原注册资本Original registered capital重大保险风险测试Significant insurance risk testing混合保险合同分拆Unbundling of hybrid insurance contracts保险合同准备金计量Measurement of insurance contract liabilities持续经营Going concern编制Prepared on历史成本Historical cost以公允价值计量Measured at fair value会计政策和会计估计ACCOUNTING POLICIES AND ESTIMATES会计年度Accounting year记账本位币Functional currency即期汇率Spot exchange rates金融资产分类和计量Classification and measurement of financial assets初始确认Initial recognition衍生金融工具Derivative financial instruments。

中英文对照财务报表（有何谬误，欢迎指正）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Amongit: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 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 administrativeexpenses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本文来自: 人大经济论坛会计与财务管理版，详细出处参考：/bbs/viewthr ead.php?tid=335564&page=1会计要素的计量属性basis of measurement历史成本historical cost重置成本replacement cost可实现净值net-realizable value现值present value公允价值fair value财务报告financial statement资产负债表Balance Sheet利润表Income Statement现金流量表Cash Flow Statement所有者权益变动表Statement of Changes in Equity附注notesDisclosure notesChap. 2货币资金monetary assets现金cash银行账户bank account现金等价物cash equivalentChap. 3金融资产financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款Loans and receivables 可供出售金融资产available-for-sale financial assets减值impairment减值损失impairment lossChap. 4存货inventory存货的种类：Classification of inventory 原材料raw materials inventory在产品work-in-progress inventory半成品component parts产成品finished goods inventory商品merchandise inventory周转材料supplies inventory发出存货的计量cost flow assumption先进先出法first-in-first-out (FIFO)后进先出法last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资long-term investment –shareInvestment in subsidiary ***成本法cost method权益法equity method投资收益investment income可转换convertibleChap. 6固定资产capital assets在建工程wok-in-progress construction折旧amortization平均年限法straight-line-method工作量法unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出subsequent expenditure资本化capitalized cost费用化expensed cost处置retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理disposal of capital assets 固定资产减值准备allowance ofimpairments on capital assets Chap. 7无形资产intangible assets专利权patents非专利技术industrial design registration商标权trademarks and trade name 著作权copyright特许权franchise rights土地使用权rights of using land Chap. 8投资性房地产investment property / profitable estateChap. 9非货币性资产交换non-monetaryassets exchange商业实质commercial substance Chap. 10资产减值assets impairment估计evaluation资产组assets group cash generate unit商誉goodwillChap. 11负债liabilities流动负债current liabilities非流动负债non-current liabilities初始计量initial measurement辞退福利fire fringe进口import出口export可转换公司债券convertible bond Chap. 12所有者权益equity实收资本issued capital资本公积capital reserve股本溢价share premium留存收益retained earnings未分配利润distributed profit Chap. 13完工百分比法percentage of completion method建造合同construction contract直接法direct method间接法indirect method分部报告segment report关联方related party租赁lease担保guaranteeChap. 15或有事项contingencies或有资产contingent assets或有负债contingent liabilities亏损合同onerous contractChap.16重组reorganization /resutruction Chap. 18借款费用borrowing costs borrowing expenditure溢价premium折价discount资本化capitalize costsChap. 20所得税income tax计税基础tax base永久性差别permanent difference暂时性差别temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异deductible temporary difference递延所得税资产deferred tax assets递延所得税负债deferred tax liabilities Chap. 21外币折算translation of foreigncurrency外币交易foreign currency transactions外币财务报表折算translation of foreign currency financial statement 即期汇率current exchange rate远期汇率future exchange rate通货膨胀inflationChap. 22出租人lessor承租人lessee经营租赁operating lease融资租赁finance lease / capital lease 售后租回sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date 调整事项Adjusting event非调整事项Unadjusting event利润分配profit allocation以前年度损益调整retained earnings--prior year adjustment Undistributed profit—prior yearadjustmentChap. 25企业合并corporate combination长期股权投资long-term investment--shareInvestment in subsidiary *** Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。

英文回答：The statement of changes in owner's equity, also referred to as the statement of retained earnings, is a crucial financial document that portrays the fluctuations in apany's equity throughout a specific period. Itprehensively delineates alterations in the value of thepany's shareholders' equity, epassing the owner's contributions, retained earnings, and any profits or losses incurred by the business. This statement stands as a pivotal element within apany's financial reporting infrastructure, offering valuable insights into the historical evolution of thepany's equity. Moreover, it is heavily relied upon by investors, analysts, and other stakeholders to evaluate the financial performance and standing of thepany.所有者权益变动表（又称留存收益表）是一份重要财务文件，它描绘了整个特定时期小板股票的波动。

它全面划分了该银行股东股本价值的变动，超越了业主的缴款、留存收益以及企业发生的任何利润或损失。

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 and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including:Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less:Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入）Including:Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益）Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add:profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加:营业外收入Add:Non—operating income减:营业外支出Less：Non—operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less:Income tax净利润Net profit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。

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 ．Current month Current year cumulative一、主营业务收1 Ⅰ ．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)18 Ⅲ．Operating profit/loss加：投资收益( 亏损以“ - ”号填列)19 Add ：Investment income/losses补贴收入22 Revenue from subsidies营业外收入23 Non-operating revenue减：营业外支出25 Less ：Non-operating expenditures四、利润总额( 亏损以“ - ”号填列)27 Ⅳ．Income/Loss before tax减：所得税28 Less ：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 Current yearcumulativePrior year actual1．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 enterprise 2 ．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 to a change in accounting estimate5 ．债务重组损失Losses arising from debt restructurings6 ．其他Others。