英文财务报表

资产负债表Balance Sheet编制单位: ______年______月________日单位: 元第 1 页共21 页第 2 页共21 页第 3 页共21 页利润表Income Statement编制单位：______年______月________日单位: 元补充资料Supplementary information:现金流量表Cash Flow Statement编制单位：年度单位: 元资产减值准备明细表Statement of Provision for Impairment of Assets 编制单位：年度单位: 元Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者权益（或股东权益）增减变动表Statement of Changes in Owner’s (Stockholder’s) Equity 编制单位：年度单位: 元应交增值税明细表V AT Payable Movement Table编制单位：年度单位: 元利润分配表Statement of Profit Distribution编制单位：年度单位: 元分部报表（业务分部）Business Segment Statement编制单位：年度单位: 元第17 页共21 页第18 页共21 页分部报表（地区分部）Geographical Segment Statement编制单位：年度单位: 元第19 页共21 页信用证死卷dead LCCover pool 担保池Pfandbrief 抵押债券提货担保shipping guarantee第20 页共21 页押品小类collateral subdivision准贷证approved loan letter平息flat rateCAC Contributory asset charge：资产必要报酬CAPM Capital Asset Pricing Model：资本资产定价模型CU Currency unit：货币单位DCF Discounted cash flow：折现现金流EBIT Earnings before interest and tax：息税前利润EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南IFRS International Financial Reporting Standard：国际财务报告准则IPR&D In-process Research and Development：研发投入IVS International Valuation Standard：国际评估准则PFI Prospective financial information：预期财务信息US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本WARA Weighted average return on assets：加权平均资产回报Compound Annual Growth Rate 年均复合增长率Cost of Goods Sold 已售商品成本Incremental-Cashflow 增量现金流量Multi-Period-Excess-Earnings 多期超额收益法Relief-from-Royalty 权利金节省法Net operating profit less adjusted tax 税后净营业利润第21 页共21 页。

完整英文版资产负债表、利润表及现金流量表资产负债表 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应收账款 Accounts receivable其他应收款 Other receivables预付账款 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 Long­term 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： Long­term 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 long­term investment固定资产原价 Fixed assets­cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Fixed assets­net 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 Short­term loans应付票款 Notes payable应付账款 Accounts payab1e预收账款 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 Long­term loans payable应付债券 Bonds payable长期应付款 long­term accounts payable专项应付款 Special accounts payable其他长期负债 Other long­term 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: State­owned 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 Supplementary 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 (minus interest income) 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：Non­operating income减：营业外支出 Less：Non­operating 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) Sub­total 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) Sub­total 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 long­term assets26) Other cash received relating to investing activities27) Sub­total of cash inflowsCash paid to acquire fixed assets, intangible assets28) And other long­term assets29) Cash paid to acquire equity investments30) Cash paid to acquire debt investments33) Other cash paid relating to investing activities34) Sub­total 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) Sub­total 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)Sub­total 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 long­term 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 equivalentsa payment or serious payments 一次或多次付款abatement 扣减absolute and unconditional payments 绝对和无条件付款accelerated payment 加速支付acceptance date 接受日acceptance 接受accession 加入accessories 附属设备accountability 承担责任的程度accounting benefits 会计利益accounting period 会计期间accounting policies 会计政策accounting principle 会计准则accounting treatment 会计处理accounts receivables 应收账款accounts 账项accredited investors 经备案的投资人accumulated allowance 累计准备金acknowledgement requirement 对承认的要求acquisition of assets 资产的取得acquisitions 兼并Act on Product Liability （德国）生产责任法action 诉讼actual ownership 事实上的所有权additional filings 补充备案additional margin 附加利差additional risk 附加风险additions （设备的）附件adjusted tax basis 已调整税基adjustment of yield 对收益的调整administrative fee管理费Administrative Law（美国）行政法advance notice 事先通知advance 放款adverse tax consequences 不利的税收后果advertising 做广告affiliated group 联合团体affiliate 附属机构African Leasing Association 非洲租赁协会after­tax rate 税后利率aggregate rents 合计租金aggregate risk 合计风险agreement concerning rights of explore natural resources 涉及自然资源开发权的协议 agreement 协议alliances 联盟allocation of finance income 财务收益分配allowance for losses on receivables 应收款损失备抵金alternative uses 改换用途地使用amenability to foreign investment 外国投资的易受控制程度amendment 修改amortization of deferred loan fees and related consideration 递延的贷款费和相关的报酬的 摊销amortization schedule 摊销进度表amortize 摊销amount of recourse 求偿金额amount of usage 使用量AMT (Alternative Minimum Tax) （美国）可替代最低税analogous to 类推为annual budget appropriation 年度预算拨款appendix （契约性文件的）附件applicable law 适用法律applicable securities laws 适用的证券法律applicable tax life 适用的应纳税寿命appraisal 评估appraisers 评估人员appreciation 溢价appropriation provisions 拨款条例appropriation 侵占approval authority 核准权approval 核准approximation 近似arbitrary and artificially high value (承租人违约出租人收回租赁物时法官判决的)任意的和 人为抬高的价值arbitration 仲裁arm's length transaction 公平交易arrangement 安排arrest 扣留Article 2A 美国统一商法典关于法定融资租赁的条款articles of incorporation 公司章程AsiaLeaae 亚洲租赁协会assess 评估asset manager 设备经理asset risk insurance 资产风险保险asset securitization 资产证券化asset specificity 资产特点asset tracking 资产跟踪asset­backed financing 资产支持型融资asset­based lessor 立足于资产的出租人asset­oriented lessor (经营租赁中的)资产导向型出租人asset 资产assignee 受让人assignment 让与association 社团at the expiry 期限届满时ATT (automatic transfer of title) 所有权自动转移attachments 附着物attributes 属性auction sale 拍卖audits 审计authenticate 认证authentication 证实authority 当局authorize 认可availability of fixed rate medium­term financing 固定利率中期融资可得到的程度 available­for­sale securities 正供出售证券average life 平均寿命average managed net financed assets 所管理的已筹资金资产净额平均值backed­up servicer 替补服务者balance sheet date 资产负债表日bandwidth 带宽bank affiliates 银行的下属机构 bank quote 银行报价bankruptcy cost 破产成本bankruptcy court 破产法院bankruptcy law 破产法bankruptcy proceedings 破产程序bankruptcy 破产bareboat charterer 光船承租人bargain renewal option 廉价续租任择权basic earnings per share 每股基本收益basic rent 基本租金（各期应付的租金）beneficiaries受益人big­ticket items大额项目bill and collect 开票和收款binding agreement 有约束力的协议blind vendor discount卖主暗扣bluebook 蓝皮书（美国二手市场设备价格手册）book income 账面收入book loses 账面亏损borrower 借款人BPO(bargain purchase option)廉价购买任择权bridge facility 桥式融通bridge 桥梁broker fee 经纪人费brokers 经纪人build­to­suit leases（租赁物由承租人）承建或承造的租赁协议 bulldozer推土机bundled additional services捆绑（在一起的）附加服务bundling捆绑（服务）business acquisition 业务收购business and occupation tax营业及开业许可税business generation业务开发business trust 商业信托by(e)­laws 细则byte 字节一、 资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents1001 现金 Cash1002 银行存款 Cash in bank1009 其他货币资金 Other cash and cash equivalents100901 外埠存款 Other city Cash in bank100902 银行本票 Cashier''s cheque100903 银行汇票 Bank draft100904 信用卡 Credit card100905 信用证保证金 L/C Guarantee deposits100906 存出投资款 Refundable deposits1101 短期投资 Short­term investments110101 股票 Short­term investments ­ stock110102 债券 Short­term investments ­ corporate bonds110103 基金 Short­term investments ­ corporate funds110110 其他 Short­term investments ­ other1102 短期投资跌价准备 Short­term investments falling price reserves 应收款 Account receivable1111 应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance1121 应收股利 Dividend receivable1122 应收利息 Interest receivable1131 应收账款 Account receivable1133 其他应收款 Other notes receivable1141 坏账准备 Bad debt reserves1151 预付账款 Advance money1161 应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories1201 物资采购 Supplies purchasing1211 原材料 Raw materials1221 包装物 Wrappage1231 低值易耗品 Low­value consumption goods1232 材料成本差异 Materials cost variance1241 自制半成品 Semi­Finished goods1243 库存商品 Finished goods1244 商品进销差价 Differences between purchasing and selling price1251 委托加工物资 Work in process ­ outsourced1261 委托代销商品 Trust to and sell the goods on a commission basis1271 受托代销商品 Commissioned and sell the goods on a commission basis1281 存货跌价准备 Inventory falling price reserves1291 分期收款发出商品 Collect money and send out the goods by stages 1301 待摊费用 Deferred and prepaid expenses长期投资 Long­term investment1401 长期股权投资 Long­term investment on stocks140101 股票投资 Investment on stocks140102 其他股权投资 Other investment on stocks1402 长期债权投资 Long­term investment on bonds140201 债券投资 Investment on bonds140202 其他债权投资 Other investment on bonds1421 长期投资减值准备 Long­term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves1431 委托贷款 Entrust loans143101 本金 Principal143102 利息 Interest143103 减值准备 Depreciation reserves1501 固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement1502 累计折旧 Accumulated depreciation1505 固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves1601 工程物资 Project goods and material160101 专用材料 Special­purpose material160102 专用设备 Special­purpose equipment160103 预付大型设备款 Prepayments for equipment160104 为生产准备的工具及器具 Preparative instruments and implement for fabricate1603 在建工程 Construction­in­process安装工程 Erection works在安装设备 Erecting equipment­in­process技术改造工程 Technical innovation project大修理工程 General overhaul project1605 在建工程减值准备 Construction­in­process depreciation reserves 1701 固定资产清理 Liquidation of fixed assets1801 无形资产 Intangible assets专利权 Patents非专利技术 Non­Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill1805 无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves1815 未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income1901 长期待摊费用 Long­term deferred and prepaid expenses1911 待处理财产损溢 Wait deal assets loss or income191101 待处理流动资产损溢 Wait deal intangible assets loss or income 191102 待处理固定资产损溢 Wait deal fixed assets loss or income二、负债类 Liability短期负债 Current liability2101 短期借款 Short­term borrowing2111 应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance2121 应付账款 Account payable2131 预收账款 Deposit received2141 代销商品款 Proxy sale goods revenue2151 应付工资 Accrued wages2153 应付福利费 Accrued welfarism2161 应付股利 Dividends payable2171 应交税金 Tax payable217101 应交增值税 value added tax payable21710101 进项税额 Withholdings on VAT21710102 已交税金 Paying tax21710103 转出未交增值税 Unpaid VAT changeover21710104 减免税款 Tax deduction21710105 销项税额 Substituted money on VAT21710106 出口退税 Tax reimbursement for export21710107 进项税额转出 Changeover withnoldings on VAT21710108 出口抵减内销产品应纳税额 Export deduct domestic sales goods tax 21710109 转出多交增值税 Overpaid VAT changeover21710110 未交增值税 Unpaid VAT217102 应交营业税 Business tax payable217103 应交消费税 Consumption tax payable217104 应交资源税 Resources tax payable217105 应交所得税 Income tax payable217106 应交土地增值税 Increment tax on land value payable217107 应交城市维护建设税 Tax for maintaining and building citiespayable217108 应交房产税 Housing property tax payable217109 应交土地使用税 Tenure tax payable217110 应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable217111 应交个人所得税 Personal income tax payable2176 其他应交款 Other fund in conformity with paying2181 其他应付款 Other payables2191 预提费用 Drawing expense in advance其他负债 Other liabilities2201 待转资产价值 Pending changerover assets value2211 预计负债 Anticipation liabilities长期负债 Long­term Liabilities2301 长期借款 Long­term loans一年内到期的长期借款 Long­term loans due within one year一年后到期的长期借款 Long­term loans due over one year2311 应付债券 Bonds payable231101 债券面值 Face value, Par value231102 债券溢价 Premium on bonds231103 债券折价 Discount on bonds231104 应计利息 Accrued interest2321 长期应付款 Long­term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long­term account payable due within one year一年后到期的长期应付 Long­term account payable over one year2331 专项应付款 Special payable一年内到期的专项应付 Long­term special payable due within one year一年后到期的专项应付 Long­term special payable over one year2341 递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capita3101 实收资本(或股本) Paid­up capital(or stock)实收资本 Paicl­up capital实收股本 Paid­up stock3103 已归还投资 Investment Returned公积3111 资本公积 Capital reserve311101 资本(或股本)溢价 Cpital(or Stock) premium311102 接受捐赠非现金资产准备 Receive non­cash donate reserve 311103 股权投资准备 Stock right investment reserves311105 拨款转入 Allocate sums changeover in311106 外币资本折算差额 Foreign currency capital311107 其他资本公积 Other capital reserve3121 盈余公积 Surplus reserves312101 法定盈余公积 Legal surplus312102 任意盈余公积 Free surplus reserves312103 法定公益金 Legal public welfare fund312104 储备基金 Reserve fund312105 企业发展基金 Enterprise expension fund312106 利润归还投资 Profits capitalizad on return of investment利润 Profits3131 本年利润 Current year profits3141 利润分配 Profit distribution314101 其他转入 Other chengeover in314102 提取法定盈余公积 Withdrawal legal surplus314103 提取法定公益金 Withdrawal legal public welfare funds314104 提取储备基金 Withdrawal reserve fund314105 提取企业发展基金 Withdrawal reserve for business expansion 314106 提取职工奖励及福利基金 Withdrawal staff and workers'' bonus and welfare fund314107 利润归还投资 Profits capitalizad on return of investment314108 应付优先股股利 Preferred Stock dividends payable314109 提取任意盈余公积 Withdrawal other common accumulation fund 314110 应付普通股股利 Common Stock dividends payable314111 转作资本(或股本)的普通股股利 Common Stock dividends change to assets(or stock)314115 未分配利润 Undistributed profit四、成本类 Cost4101 生产成本 Cost of manufacture410101 基本生产成本 Base cost of manufacture410102 辅助生产成本 Auxiliary cost of manufacture4105 制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation 4107 劳务成本 Service costs五、损益类 Profit and loss收入 Income业务收入 OPERATING INCOME5101 主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue5102 其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax其他收入 Other revenue5201 投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long­term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves 5203 补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue5301 营业外收入 NON­OPERATING INCOME非货币性交易收益 Non­cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges5401 主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service5402 主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses5501 营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees5502 管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT) 土地使用税 Tenure tax印花税 Stamp tax5503 财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special­borrowing cost5601 营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay5701 所得税 Income tax以前年度损益调整 Prior year income adjustment。

会计财务常用Excel表格-英文财务报表(一)Accounting and financial reporting are crucial for maintaining a company's financial stability. To achieve this, companies need to use various tools and technologies, with Excel being the most common one. In this article, we will discuss some of the commonly used Excel spreadsheets for financial reporting purposes.1. Income StatementThe income statement is one of the essential financial statements that summarises the revenue generated, expenses incurred and the resulting net income or loss for a company over a particular period. Excel provides an easy way to create and update an income statement using predefined formulas and formatting.2. Balance SheetA balance sheet is another critical financial report that summarises a company's financial position, including its assets, liabilities and equity. By using Excel, companies can quickly generate a well-formatted balance sheet that highlights the current financial standing of their business. This also helps to identify financial trends over time.3. Cash Flow StatementA cash flow statement is a financial report that shows the cash inflows and outflows for a business during a specific period. Excel provides several formula functions to make iteasier to create a cash flow statement and track cash flow movements. It allows financial managers to immediatelyidentify areas of concern and address them appropriately.4. Budgeting and Forecasting SpreadsheetBudgeting and forecasting are crucial components of financial planning and are best done using Excel spreadsheets. It enables companies to prepare estimates for future revenue and expenses and to track the actual performance against the budget. Excel has several templates for budgeting and forecasting spreadsheets which are easy to customise andadapt according to specific business needs.5. Financial Ratio AnalysisFinancial ratios are useful indicators of a company'sfinancial health, and Excel provides a range of templates for calculating and interpreting these ratios. This spreadsheet allows companies to analyse their financial performance by comparing different ratios with industry benchmarks, thereby identifying areas of strength and weakness.In conclusion, Excel is a powerful tool for financialanalysis that can be used to create a wide range of financial reports and analyses. By using these spreadsheets effectively, companies can identify trends, forecast future performanceand make informed decisions about financial planning and management.。

中英文财务报表词汇一、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 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 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。