中英文财务报
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资产负债表Balance sheet 中英对照
资 产 ASSETS
流动资产: CURRENTASSETS:
现 金 Cashon hand
银行存款 Cashin bank
有价证券 Marketablesecurities
应收票据 Notesreceivable
应收账款 Accountsreceivable
减:坏账准备 Less:Provision for bad debts
预付帐款 Advancesto suppliers
其他应收款 Otherreceivables
待摊费用 Deferredand prepaid expenses
存 货 Inventories
减:存货变现损失准备 Less:Provisionfor loss on realization of inventories
一年内到期的长期投资 Long-terminvestments maturing within one year
其他流动资产 Othercurrent assets
流动资产合计 Totalcurrent assets
长期投资: LONGTERM INVESTMENTS
长期投资 Long-terminvestments
一年以上的应收款项 Receivablescollectable after one year
固定资产: FIXEDASSETS:
固定资产原价 Fixedassets-cost
减:累计折旧 Less:Accumulateddepreciation cost
固定资产净值 Fixedassets-net value
固定资产清理 Disposalof fixed assets
在建工程: CONSTRUCTIONIN PROGRESS
在建工程 Constructionin progress
无形资产: INTANGIBLEASSETS:
场地使用权 Landoccupancy right
工业产权及专有技术 Industryproperty rights and proprietary technology
其它无形资产 Otherintangible assets
无形资产合计 Totalintangibles assets:
其它资产: OTHERASSETS:
开 办费 Organizationexpenses
筹建期间汇兑损失 Exchangeloss during start-up period
递延投资损失 Deferredloss on invest
递延税款借项 Deferredtaxes debit
其它递延支出 Otherdeferred expense
待转销汇兑损失 Unamortizedexchanges loss
负债及所有者权益 LIABILITIESAND OWNER'S EQUITY
流动负债: CURRENTLIABILITIES:
短期借款 Short-termloans
应付票据 Notespayable
应付账款 Accountspayable
应付工资 Accruedpayroll
应交税金 Taxespayable
应付股利 Dividendspayable
预收货款 Advancesfrom customers
其它应付款 Otherpayables
预提费用 Accruedexpense
职工奖励及福利基金 Staffand worker's bonus and welfare fund
一年内到期的长期负债 Long-termliabilities due within one year 其他流动负债 Othercurrent liabilities
流动负债合计 Totalcurrent liabilities
长期负债: LONG-TERMLIABILITIES:
长期借款 Long-termloans
应付公司债 Dividendspayable
应付公司债溢价(折价) Premium(discount)ondebentures payable
一年以上的应付款项 Payablesdue after one year
长期负债合计 Totallong-term liabilities
其他负债: OTHERLIABILITIES
筹建期间汇兑收益 Exchangegain during start-up period
递延投资收益 Deferredgain on investments
递延税款贷项 Deferredtax credits
其他递延贷项 Otherdeferred credits
待转销汇兑收益 Unamortizedexchange gain
其他负债合计 Totalother liabilities
负债合计 Totalliabilities
所有者权益: OWNER'SEQUITY
资本总额 Registeredcapital
实收资本 Paid-incapital
其中:
中方投资 Chineseinvestments
外方投资 Foreigninvestments
减:已归还投资 Less:Investmentsreturned
资本公积 Capitalsurplus
储备基金 Reservefund
企业发展基金 Enterpriseexpansion fund
利润归还投资 Profitcapitalized on return of investments
本年利润 Currentyear net income
未分配利润 Undistributedprofit
所有者权益总计 Totalowner's equity
负债及所有者权益总计 TOTALLIABILITIES AND OWNER'S EQUITY =======================
损益表:
项 目 ITEMS
产品销售收入 Sales
其中:出口产品销售收入 Including:Export sales 减:销售折扣与折让 Less:Sales discounts and allowances 产品销售净额 Net sales
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
减:销售费用 Less:Selling expense
管理费用 General and administrative expense
财务费用 Financial expense
其中:利息支出(减利息收入) Including:Interest expense ( less interest income )
汇兑损失(减汇兑收益) Exchange loss ( less exchange gain ) 产品销售利润 Income from main operation
加:其他业务利润 Add:Income from other operations 营业利润 Operating income
加:投资收益 Add:Investment income
营业外收入 Non-operating income
减:营业外支出 Less:Non-operating expense 加:以前年度损益调整 Add:Adjustment to prior year's income and expense 利润总额 Income before tax
减:所得税 Less:Income tax 净利润 NET INCOME
企业名称:
资产负债表 (一)
BALANCE SHEET(一) 2005年6月30日
单位:人民币元
资 产 年 初 数 期 末 数 Assets Beg. of Year End of Period
流动资产: Current Assets
现金 Cash on Hand
备用金 Pretty Cash
银行存款 Cash in Bank
应收票据 Notes Receivable
应收帐款 Accounts Receivable
减:坏帐准备 Less:Allowance for Bad Debts
预付货款 Advances to Suppliers
其他应收款 Other Receivable
待摊费用 Deferred and Prepaid Expenses
存货 Inventories
在建产品开发成本 Including:Construction in Process
开发产品出租 Construction in Rent
其他流动资产 Other Current Assets 流动资产合计 Total Current Assets 长期投资: Long Term Investments
长期投资 Long Term Investment
固定资产: Fixed Assets
固定资产原价 Fixed Assets-Cost
减:累计折旧 Less:Accumulated Depreciation
固定资产净值 Fixed Assets-Net Value
固定资产清理 Disposal Of Fixed Assets 在建工程: Construction In Process
在建工程 Construction In Process
无形资产: Intangible Assets
场地使用权 Land Occupancy Right
其他无形资产 Other Entangible Assets 无形资产合计 Total Intangible Assets 其他资产: Other Assets
开办费 Organization Exsspenese
递延税款借项 Debit Side of Deferred tax.
其他递延支出 Other Deferred Expenses
待转销汇兑损益 Prepaid And Deferred Exchange Loss
其他资产合计 Total Other Assets
资 产 合 计 Total Assets
企业名称:
资产负债表(二)
BALANCE SHEET(二) 2005年6月30日
单位:人民币元 负 债 及 所 有 者 权 益 年 初 数 期 末 数
Liabilities and Owner's Equity Beg. of Period End of Period
流动负债: Current Liabilities
短期借款 Short Term Loans
应付帐款 Accounts Payable
预收货款 Items Received In Advance-Supplies
内部往来 Inter-Company Accounts
应付工资 Accrued\Payroll
应交税金 Taxes Payable
其他应付款 Other Payables
预提费用 Accrued Expenses
职工奖励及福利基金 Bouns And Welfare Funds
流动负债合计 Total Current Liabilities 长期负债: Long Term Liabilities
长期借款 Long Term Loans
长期负债合计 Total Long Term Liabilities
其他负债: Other Liabilities
递延税款贷项 Credit Side of Deferred Tax
递延出租收入 Revenue Of Deferred Lessing
其他递延贷项 Credit Side of Other Deferred
待转销汇兑收益 Prepaid And Deferred Exchange Profit
其他负债合计 Total Other Liabilities
负 债 合 计 Total Liabilities
所有者权益: Investor's Equity
资本总额(货币名称及金额) Authorized Capital
实收资本(外币金额期末数) Paid In Capital
其中:中国投资 Chinese Investments
外方投资 foreign Investments
减:已归还投资 Less:Retured Investment
资本公积 Accumulation Of Capital
储备基金 Reserve Funds
企业发展基金 Expansion Funds
本年利润 Current Profit
未分配利润 Retained Earnings
所 有 者 权 益 合 计 Total Investor's Equity 负 债 及 所 有 者 权 益 合 计 Liabilities + Owner's Equity
财务报表中英文对照 (提示:可按ctrl+F查找,快速定位到需要的
词汇
英语3500词汇语境记忆pets3考试词汇二年级反义词和近义词初中词汇词汇大全考研英语二高频词汇表
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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
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
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
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
2002年11月30日 as at 30/11/2002
资产 Assets 负债和所有者权益 Liabilities & Equity
流动资产 Current Assets: 流动负债 Current Liabilities:
货币资金 Cash
短期投资 Short term investments 应付帐款 Trade payables
应收票据 Notes receivable 预收帐款 Advanced receipts 应收股利 Dividend receivable 应付工资 Accruals for salaries 应收利息 Interest receivable 应付福利费 Accruals for benefits
应收帐款 Trade receivable 应付股利 Accruals for dividends 其他应收款 Other receivable 应交税金 Accruals for taxes
存货 Inventories 其他应交款 Other liabilities
待摊费用 Prepaid expenses 其他应付款 Other payables 流动资产合计 Total current assets 预提费用 Provision for expenses
流动负债合计 Total current liabilities
固定资产 Fixed Assets: 固定资产原价 Tangible assets 长期负债 Long term liabilities: 减 Less:累计折旧 Depreciation 长期应付款 Long term liabilities 固定资产净值 Net tangible assets 长期负债合计 Total long term liabilities 固定资产合计 Total tangible assets
递延税款贷项 Deferred income taxes 无形资产及其他资产 Intangible Assets: 负债合计 Total liabilities
无形资产 Intangible assets 长期待摊费用 Long term advance payments 所有者权益 Shareholders' equity 其他长期资产 Other long term assets 实收资本 Subscribed Capital
无形资产及其他资产合计 Total intangible 资本公积 Capital reserves assets
盈余公积 Other reserves
递延税款借项 Deferred income taxes 未分配利润 Retained earnings
所有者权益合计 Total shareholder's equity
负债和所有者权益合计Total Liabilities & 资产总计 Total Assets Equity
利润表 Profit & Loss Account 2002年11月 for the month ended 30/11
项目 Item
主营业务收入 Sales
减 Less:主营业务成本 Cost of Sales
主营业务税金及附加 business taxes
主营业务利润 Gross Profit 加 Add: 其他业务利润 Other operating income
减 Less:营业费用 Operating expenses
管理费用 Administration expenses
财务费用 Finance expenses
营业利润 Operating Profit
加Add:投资收益 Income from investments
补贴收入 Other income
营业外收入 Extraordinary income
减Less:营业外支出 Extraordinary expenses
利润总额 Profit before taxes
减Less:所得税 Taxes on income
净利润 Profit after taxes