三大會計報表資產負債表、損益表、現金流量表中英文對照

1、英文會計報表:FINANCIALREPTCOVER報表所屬期間之期末時間點PeriodEnded所屬月份ReptingPeriod報出日期SubmitDate記賬本位幣幣種LocalReptingCurrency審核人Verifier填表人Preparer所屬月份所屬月份ReptingPeriod報出日期報出日期SubmitDate資產負債表BalanceSheet資產Assets流動資產CurrentAssets貨幣資金B(yǎng)ankCas

2、h短期投資CurrentInvestment一年內到期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內到期委托貸款減值準備Less:ImpairmentfEntrustedloanreceivableduewithinoneyear減：短期投資跌價準備Less:Impairmentfcurrentinvestment短期投資凈額balofcurrentinvestment應收票據Notes

3、receivable應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountreceivable減：應收賬款壞賬準備Less:BaddebtprovisionfAccountreceivable應收賬款凈額balofAccountreceivable其他應收款Otherreceivable減：其他應收款壞賬準備Less:BaddebtprovisionfOtherreceivable

4、其他應收款凈額balofOtherreceivable預付賬款Prepayment應收補貼款Subsidyreceivable存貨Inventy減：存貨跌價準備Less:ProvisionfInventy存貨凈額balofInventy已完工尚未結算款Amountduefromcustomerfcontractwk待攤費用DeferredExpense一年內到期的長期債權投資Longtermdebtinvestmentduewithin

5、oneyear一年內到期的應收融資租賃款Financeleasereceivablesduewithinoneyear其他流動資產Othercurrentassets流動資產合計Totalcurrentassets長期投資Longterminvestment長期股權投資Longtermequityinvestment未分配利潤Retainedprofitsafterappropriation其中：本年利潤Include:Profitsf

6、theyear外幣報表折算差額Translationreserve所有者（或股東）權益合計TotalEquity負債及所有者（或股東）權益合計TotalLiability&Equity損益表Incomestatementprofitappropriation一、主營業(yè)務收入Revenue減：主營業(yè)務成本Less:CostofSales主營業(yè)務稅金及附加SalesTax二、主營業(yè)務利潤（虧損以“—”填列）GrossProfit(means

7、loss)加：其他業(yè)務收入Add:Otheroperatingincome減：其他業(yè)務支出Less:Otheroperatingexpense減：營業(yè)費用Selling&Distributionexpense管理費用G&Aexpense財務費用Financeexpense三、營業(yè)利潤（虧損以“—”填列）Profitfromoperation(meansloss)加：投資收益（虧損以“—”填列）Add:Investmentincome補貼

8、收入SubsidyIncome營業(yè)外收入Nonoperatingincome減：營業(yè)外支出Less:Nonoperatingexpense四、利潤總額（虧損總額以“—”填列）ProfitbefeTax減：所得稅Less:Incometax少數股東損益Minityinterest加：未確認投資損失Add:Unrealisedinvestmentlosses五、凈利潤（凈虧損以“—”填列）profit(meansloss)加：年初未分配利潤

9、Add:Retainedprofits其他轉入Othertransferin六、可供分配的利潤Profitavailablefdistribution(meansloss)減：提取法定盈余公積Less:Appropriationofstatutysurplusreserves提取法定公益金Appropriationofstatutywelfarefund提取職工獎勵及福利基金Appropriationofstaffincentivewe

10、lfarefund提取儲備基金Appropriationofreservefund提取企業(yè)發(fā)展基金Appropriationofenterpriseexpansionfund利潤歸還投資Capitalredemption七、可供投資者分配的利潤Profitavailablefownersdistribution減：應付優(yōu)先股股利Less:Appropriationofpreferencesharesdividend提取任意盈余公積App

11、ropriationofdiscretionarysurplusreserve應付普通股股利Appropriationofdinarysharesdividend轉作資本（或股本）的普通股股利Transferfromdinarysharesdividendtopaidincapital八、未分配利潤Retainedprofitafterappropriation補充資料：SupplementaryInfmation:1出售、處置部門或被