財(cái)務(wù)報表中英文對照

1、財(cái)務(wù)報表中英文對照財(cái)務(wù)報表中英文對照1.資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表BalanceSheet項(xiàng)目ITEM貨幣資金Cash短期投資Shtterminvestments應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付帳款A(yù)ccountsprepaid期貨保證金Futureguaran

2、tee應(yīng)收補(bǔ)貼款A(yù)llowancereceivable應(yīng)收出口退稅Exptdrawbackreceivable存貨Inventies其中：原材料Including:Rawmaterials產(chǎn)成品(庫存商品)Finishedgoods待攤費(fèi)用Prepaiddeferredexpenses待處理流動資產(chǎn)凈損失UnsettledGLoncurrentassets一年內(nèi)到期的長期債權(quán)投資Longtermdebentureinvestmentfa

3、llingdueinayear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計(jì)Totalcurrentassets長期投資：Longterminvestment：其中:長期股權(quán)投資Includinglongtermequityinvestment長期債權(quán)投資Longtermsecuritiesinvestment合并價差I(lǐng)ncpatingpricedifference長期投資合計(jì)Totallongterminvestment

4、固定資產(chǎn)原價Fixedassetscost減：累計(jì)折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassetsvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentoffixedassets固定資產(chǎn)凈額valueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失

5、UnsettledGLonfixedassets固定資產(chǎn)合計(jì)Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinguserights遞延資產(chǎn)（長期待攤費(fèi)用）Deferredassets盈余公積surplusreserve其中:法定盈余公積Including:statutysurplusreserve公益金publicwelfarefund補(bǔ)充流動資本Supplermentaryc

6、urrentcapital未確認(rèn)的投資損失（以“”號填列）Unaffirmedinvestmentloss未分配利潤Retainedearnings外幣報表折算差額ConverteddifferenceinFeignCurrencyStatements所有者權(quán)益合計(jì)Totalshareholder“sequity負(fù)債及所有者權(quán)益總計(jì)TotalLiabilities&Equity2.利潤表利潤表NCOMESTATEMENT項(xiàng)目ITEMS產(chǎn)

7、品銷售收入Salesofproducts其中：出口產(chǎn)品銷售收入Including：Exptsales減：銷售折扣與折讓Less：Salesdiscountallowances產(chǎn)品銷售凈額salesofproducts減：產(chǎn)品銷售稅金Less：Salestax產(chǎn)品銷售成本Costofsales其中：出口產(chǎn)品銷售成本Including：Costofexptsales產(chǎn)品銷售毛利Grossprofitonsales減：銷售費(fèi)用Less：Sel

8、lingexpenses管理費(fèi)用Generaladministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses其中：利息支出(減利息收入)Including：Interestexpenses(minusinterestihcome)匯兌損失(減匯兌收益)Exchangelosses(minusexchangegains)產(chǎn)品銷售利潤Profitonsales加：其他業(yè)務(wù)利潤Add：profitfromotherop

9、erations營業(yè)利潤Operatingprofit加：投資收益Add：Incomeoninvestment加：營業(yè)外收入Add：Nonoperatingincome減：營業(yè)外支出Less：Nonoperatingexpenses加：以前年度損益調(diào)整Add：adjustmentoflossgainfpreviousyears利潤總額Totalprofit減：所得稅Less：Incometax凈利潤profit3.現(xiàn)金流量表現(xiàn)金流量表C