会计报表项目中英文对照帖(基本完成)_中英文对照会计报表
会计报表项目中英文对照帖(基本完成)由刀豆文库小编整理，希望给你工作、学习、生活带来方便，猜你可能喜欢“中英文对照会计报表”。
会计报表项目中英文对照帖（基本完成）Balance sheet(audited)资产负债表 Aets 资产
Current aets 流动资产、Cash 货币资金
Short-term investment 短期投资 Notes receivable 应收票据 Dividends receivable 应收股利 Interest receivable 应收利息 Account receivable 应收帐款 Other receivable 其他应收款 Advanced to suppliers 预付帐款 Subsidies receivable 应收补贴款 Inventories 存货 Prepaid expenses 待摊费用
Long-term investments maturing within one year 一年内到期的长期投资 Other current aents 其他流动资产 Total current aets 流动资产合计 Long-term investments 长期投资
Long-term equity investment 长期股权投资 Long-term debt investment 长期债权投资 Total long-term investment 长期投资合计 Fixed aets 固定资产 Fixed aets-cost 固定资产原价
Le: accumulated depreciation 减：累计折旧 Fixed aets net value 固定资产净值
Le: impairment of fixed aets 减： 固定资产减值准备 Fixed aet-book value 固定资产净值 Materials for projects 工程物资 Construction in progre 在建工程 Disposal of fixed aets 固定资产清理
Total fixed aets 固定资产合计
Intangible aets and other aets 无形资产及其他资产 Intangible aets 无形资产
Long-term deferred expenses 长期待摊费用 Other long-term aets 其他长期资产
Total intangible aets and other aets 无形资产及其他资产合计 Deferred tax： 递延税项 Deferred tax debit 递延税款借项 Total aets 资产总计
Liabilities and owners’ equity 负债及所有者权益 Current liabilities : 流动负债 Short-term loans 短期借款 Notes payable 应付票据 Account payable 应付帐款 Advance from customers 预收帐款 Accrued payroll 应付工资
Accrued employee’s welfare expenses 应付福利费 Dividends payable 应付股利 Taxes payable 应交税金
Other taxes and expense payable 其他应交款 Other payable 其他应付款 Accrued expenses 预提费用 Provisions 预计负债
Long-term liabilities due within one year 一年内到期的长期负债 Other current liabilities 其他流动负债 Total current liabilities 流动负债合计 Long-term liabilities： 长期负债 Long-term loans 长期借款 Bonds payable 应付债券
Long-term accounts payable 长期应付款 Specific account payable 专项应付款 Other long-term liabilities 其他长期负债 Total long-term liabilities 长期负债合计 Deferred tax: 递延税项
Deferred tax credits 递延税款贷项 Total other liabilities : 负债合计
Owner’s equity: 所有者权益（股东权益）Paid-in capital 实收资本
Le :investment returned 减：已归还投资 Pain-in capital-net 实收资本净额 Capital surplus 资本公积 Surplus from profits 盈余公积
Including: statutory public welfare fund 其中：法定公益金 Undistributed profit 未分配利润
Total owner’s equity 所有者权益（股东权益）Total liabilities and owner’s equities 负债及所有者权益
Total liabilities and owner’s equities 负债及所有者权益
Income statement(audited)利润表（已审）
Item 项目
Sales 产品销售收入
Including :export sales 其中：出口产品销售收入 Le: sales discounts and allowances 减：销售折扣与折让 Net sales 产品销售净额
Le: sales tax 减：产品销售税金 Cost of sales 产品销售成本
Including :cost of export sales 出口产品销售成本 Gro profit 产品销售毛利 Le : selling expense 减：销售费用 General and administrative expense 管理费用 Financial expense 财务费用
Including :interest expense(le interest income)其中：利息支出（减利息收入）Exchange lo(le exchange gain)汇兑损失（减汇兑收益）Income from main operation 产品销售利润
Add :income from other operations 加：其他业务利润 Operating income 营业利润
Add : investment income 加：投资收益 Non-operating expense 营业外收入 Le: non-operating expense 减：营业外支出
Add: adjustment to pripr year’s income and expense 加：以前年度损益调整 Income before tax 利润总额 Le: income tax 减：所得税 Net income 净利润
Statement of profit apropriation and distribution(audited)利润分配表（已审）Item 项目 Net income 净利润
Add: undistributed profit at beginning of year 加：年初未分配利润 Other transferred in 其他转入
Profit available for distribution 可供分配的利润
Le: statutory surplus from profits 减：提取法定盈余公积 Statutory public welfare fund 提取法定公益金
Staff and workers’ bonus and welfare fund 职工奖励及福利基金 Reserve fund 提取储备基金
Enterprise expansion fund 提取企业发展基金
Profit capitalized on return of investments 利润归还投资 Profit available for distribution to owners 可供投资者分配的利润 Le: dividends payable for preferred stock 应付优先股股利 Voluntary surplus from profits 提取任意盈余公积 Dividends payable for common stock 应付普通股股利 Dividends transferred to capital 转作股本的普通股股利 Undistributed profit 未分配利润
Cash flows statement 现金流量表 项目 Item NO。行次 金额 amount 1.经营活动产生的现金流量： cash flows from operating activities 销售商品提供劳务收到的现金 cash received from sales of goods or rendering of services 收到的税费返还 refund of taxes 收到的其他与经营活动有关的现金流量 other cash received relating to operating to activities 现金流入小计 sub-total of cash inflows 购买商品，接受劳务支付的现金 cash-paid for goods and services 支付给职工以及为职工支付的现金 cash paid to and on behalf of employees 支付各项税费 cash paid for taxes 支付的其他与经营活动有关的现金 other cash paid relating to operating activities 现金流出小计 sub-total of cash outflows 经营活动产生的现金流量净额 net cash flows from operating activities
2.投资活动产生的现金流量 cash flows from investing activities 收回投资所收到的现金 cash received from return of investments 取得投资收益所收到的现金 cash received from investment income
处置固定资产无形资产和其他长期资产而收到的现金净额 net cash received from disposal of fixed aets ,intangible aets and other long-term aets 收到的其他与投资活动有关的现金 other cash received relating to investing activities 现金流入小计 sub-total of cash inflows 购建固定资产，无形资产和其他长期资产所支付的现金 cash paid to acquire fixed aets ,intangible aets and other long-term aets 投资所支付的现金 cash paid to acquire equity investments 支付的其他与投资活动有关的现金 other cash paid relating to investing activities 现金流出小计 sub-total of cash outflows 投资活动产生的现金流量净额 net cash flows from investing activities 3.筹资活动产生的现金流量： cash flows from financing activities 吸收投资所收到的现金 proceeds from capital increase 借款所收到的现金 proceeds from borrowings 收到的其他的与筹资活动有关的现金 other proceeds relating to financing activities 现金流入小计 sub-total of cash inflows 偿还债务所支付的现金 cash repayments of borrowings 分配股利，利润或支付利息所支付的现金 cash payments for distribution of dividends or profits or interests 支付的其他与筹资活动有关的现金 other cash payments relating to financing activities 现金流出小计 sub-total of cash outflows 筹资活动产生的现金流量净额 net cash flows from financing activities 4.汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 5.现金及现金等价物净增加额 net increase in cash and cash flows from operating activities
1将净利润调节为经营活动现金流量 reconciliation of net profit to cash flows from operating activities 净利润 plus: cash equivalents at the end of the period 加：计提的资产减值准备 add: impairment of aets 固定资产折旧 depreciation of fixed aets 无形资产摊销 amortization of intangible aets 长期待摊费用摊销 amortization of long-term deferred expenses 待摊费用减少（减：增加）decrease of prepaid expenses(le: increases)预提费用增加（减：减少）increase of accrued expense(le: decrease)处置固定资产，无形资产和其他长期资产的损失（减：收益）loes on disposal of fixed aets, intangible aets and other long-term aets(or deduct gains)固定资产报废损失 loes on scrapping of fixed aets 财务费用 financial expenses 投资损失（减：收益）loes on arising from investments(or deduct: debit)递延税款贷项（减：借项）deferred tax credit(or debit)存货的减少（减：增加）decrease in inventories(or deduct: increase)经营性应收项目的减少（减：增加）decrease in operating receivables(or deduct:increase)经营性应付项目的增加（减：增加）increase in operating payables(or deduct: decrease)其他 others 经营活动产生的现金流量净额 net cash flows from operating activities 2 不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve in cash receipts and payaments 债务转为资本 capital transferred from debt 一年内到期的可转换公司债券 convertible bonds due within one year 融资租入固定资产 fixed aets by finance leased 3 现金及现今等价物净增加情况 net increase in cash and cash equivalents 现金的期末余额 cash at the end of the period 减：现金的期初余额 le: cash at the beginning of the period 现金等价物的期末余额 plus: cash equivalents at the end of the period 减：现金等价物的期初余额 le: cash equivalents at the beginning of the period 现金及现金等价物的净增加额 net increase in cash and cash equivalents
