中英文财务报表对照

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 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 investments 2 自然灾害发生损失 Losses from natural disaster 3 会计政策变更增加 或减少 利润总额 Increase decrease in profit due to changes in accounting policies 4 会计估计变更增加 或减少 利润总额 Increase decrease in profit due to changes in accounting estimates 5 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 Revenue from main operations 1 减 主营业各成本 Less Cost of main operations 4 主营业务税金及附加 Taxes and surcharge for main operations 5 二 主营业务利润 亏损以 号填列 Profit Loss from main operations 10 加 其他业务利润 亏损以 号填列 Add Profit Loss from other operations 11 减 营业费用 Less Operating expenses 14 管理费用 General and administrative expenses 15 财务费用 Financial expenses 16 三 营业利润 亏损以 号填列 Operating profit loss 18 加 投资收益 亏损以 号填列 Add Investment income losses 19 补贴收入 Revenue from subsidies 22 营业外收入 Non operating revenue 23 减 营业外支出 Less Non operating expenditures 25 四 利润总额 亏损以 号填列 Income Loss before tax 27 减 所得税 Less Income tax 28 五 净利润 亏损以 号填列 V Net income loss 30 补充资料 Supplementary information 项目 本年累计数 上年实际数 Item Current year cumulative Prior year actual 1 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 disasters 3 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 policy 4 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 estimate 5 债务重组损失 Losses arising from debt restructurings 6 其他 Others