会计中英文对照.doc

完整英文版资产负债表、利润表及现金流量表
Balance Sheet 资产负债表
ITEM项 目   
Cash 货币资金
Short term investments 短期投资
Notes receivable 应收票据 
Dividend receivable 应收股利 
Interest receivable 应收利息 
Accounts receivable 应收帐款 
Other receivables 其他应收款
Accounts prepaid 预付帐款
Future guarantee 期货保证金
Allowance receivable 应收补贴款
Export drawback receivable 应收出口退税
Inventories 存货 
Including: Raw materials 其中：原材料
Finished goods 产成品(库存商品)
Prepaid and deferred expenses 待摊费用 
Unsettled G/L on current assets 待处理流动资产净损失 
Long-term debenture investment falling due in a year 一年内到期的长期债权投资
Other current assets 其他流动资产 
Total current assets 流动资产合计 
Long-term investment： 长期投资：
Including long term equity investment 其中:长期股权投资
Long term securities investment 长期债权投资
Incorporating price difference *合并价差
Total long-term investment 长期投资合计 
Fixed assets-cost 固定资产原价
Less: Accumulated Depreciation 减：累计折旧
Fixed assets-net value 固定资产净值
Less: Impairment of fixed assets 减：固定资产减值准备 
Net value of fixed assets 固定资产净额 
Disposal of fixed assets 固定资产清理 
Project material 工程物资 
Construction in Progress 在建工程 
Unsettled G/L on fixed assets 待处理固定资产净损失 
Total tangible assets 固定资产合计
Intangible assets 无形资产 
Including and use rights 其中:土地使用权 
Deferred assets 递延资产（长期待摊费用）
Including: Fixed assets repair 其中:固定资产修理 
Improvement expenditure of fixed assets 固定资产改良支出
Other long term assets 其他长期资产
Among it: Specially approved reserving materials 其中:特准储备物资    
Total intangible assets and other assets 无形及其他资产合计 
Deferred assets debits 递延税款借项
Total Assets 资 产 总 计 

Balance Sheet 资产负债表(续表)
ITEM 项 目   
Short-term loans 短期借款 
Notes payable 应付票款 
Accounts payab1e 应付帐款 
Advances from customers 预收帐款 
Accrued wages 应付工资 
Welfare payable 应付福利费
Profits payable 应付利润(股利)  
Taxes payable 应交税金 
Other payable to government 其他应交款
Other creditors 其他应付款
Provision for expenses 预提费用 
Accrued liabilities 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 loans payable 长期借款 
Bonds payable 应付债券 
long-term accounts payable 长期应付款
Special accounts payable 专项应付款
Other long-term liabilities 其他长期负债 
Including: Special reserve fund 其中:特准储备资金
Total long term liabilities 长期负债合计 
Deferred taxation credit 递延税款贷项 
Total liabilities 负 债 合 计 
Minority interests * 少数股东权益 
Subscribed Capital 实收资本(股本) 
National capital 国家资本 
Collective capital 集体资本 
Legal person’s/ entity capital 法人资本 
Including: State-owned legal person’s capital 其中:国有法人资本 
Collective legal person’s capital 集体法人资本 
Personal capital 个人资本 
Foreign businessmen’s capital 外商资本 
Capital surplus 资本公积 
surplus reserve 盈余公积 
Including: statutory surplus reserve 其中:法定盈余公积 
public welfare fund 公益金   
Supplermentary current capital 补充流动资本 
Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）   
Retained earnings 未分配利润
Converted difference in Foreign Currency Statements 外币报表折算差额
Total shareholder’s equity 所有者权益合计  　        　
Total Liabilities & Equity 负债及所有者权益总计 

INCOME STATEMENT 利润表
ITEMS 项 目
Sales of products 产品销售收入　　
Including：Export sales 其中：出口产品销售收入　
Less：Sales discount and allowances 减：销售折扣与折让　
Net sales of products 产品销售净额　
Less：Sales tax 减：产品销售税金　
Cost of sales 产品销售成本　
Including：Cost of export sales 其中：出口产品销售成本　
Gross profit on sales 产品销售毛利　
Less：Selling expenses 减：销售费用　
General and administrative expenses 管理费用　
Financial expenses 财务费用　
Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入)
Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益)　
Profit on sales 产品销售利润　
Add：profit from other operations 加：其他业务利润　
Operating profit 营业利润　
Add：Income on investment 加：投资收益　
Add：Non-operating income 加：营业外收入　
Less：Non-operating expenses 减：营业外支出　
Add：adjustment of loss and gain for previous years 加：以前年度损益调整　
Total profit 利润总额　
Less：Income tax 减：所得税　
Net profit 净利润　

Cash Flows Statement 现金流量表
Prepared by:　Period: Unit: 拟制人：时间：单位：
Items 项目
1.Cash Flows from Operating Activities: cash流量从经营活动：
   01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务
    02)Rental received 收到的租金
　Value added tax on sales received and refunds of value增值税销售额收到退款的价值
03)added tax paid 增值税缴纳
　04)Refund of other taxes and levy other than value added tax 退回的其他税收和征费以外的增值税
　07)Other cash received relating to operating activities其他现金收到有关经营活动
　08)Sub-total of cash inflows 分，总现金流入量
　09)Cash paid for goods and services 用现金支付的商品和服务
　10)Cash paid for operating leases 用现金支付经营租赁
　11)Cash paid to and on behalf of employees 用现金支付，并代表员工
　12)Value added tax on purchases paid 增值税购货支付
　13)Income tax paid 所得税的缴纳
　14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税
　17)Other cash paid relating to operating activities其他现金支付有关的经营活动
　18)Sub-total of cash outflows 分，总的现金流出
19)Net cash flows from operating activities 净经营活动的现金流量
2.Cash Flows from Investing Activities: 所收到的现金收回投资
　20)Cash received from return of investments 所收到的现金从分配股利，利润
　21)Cash received from distribution of dividends or profits 所收到的现金从国债利息收入
　22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产
　Net cash received from disposal of fixed assets, intangible cash流向与投资活动
23)assets and other long-term assets 资产和其他长期资产
　26)Other cash received relating to investing activities 其他收到的现金与投资活动
　27)Sub-total of cash inflows 小计的现金流入量
　Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产
28)and other long-term assets 和其他长期资产
　29)Cash paid to acquire equity investments 用现金支付，以获取股权投资
　30)Cash paid to acquire debt investments 用现金支付收购债权投资
　33)Other cash paid relating to investing activities 其他现金支付的有关投资活动
　34)Sub-total of cash outflows 分，总的现金流出
35)Net cash flows from investing activities 投资活动产生的净现金流量，
3.Cash Flows from Financing Activities: cash流量筹资活动：
　36)Proceeds from issuing shares 从发行股票的收益，
　37)Proceeds from issuing bonds 由发行债券的收益，
　38)Proceeds from borrowings 由借款的收益，
　41)Other proceeds relating to financing activities 其他收益有关的融资活动
　42)Sub-total of cash inflows 小计的现金流入量
　43)Cash repayments of amounts borrowed 的现金偿还债务所支付的
　44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，
　45)Cash payments for distribution of dividends or profits 分配股利或利润支付现金，
　46)Cash payments of interest expenses 以现金支付的利息费用
　47)Cash payments for finance leases 融资租赁以现金支付，
　48)Cash payments for reduction of registered capital 减少注册资本以现金支付，
　51)Other cash payments relating to financing activities其他现金收支有关的融资活动
　52)Sub-total of cash outflows 分，总的现金流出
　53)Net cash flows from financing activities 从融资活动的净现金流量
4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金
5.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物
　 Supplemental Information 补充资料
1. Investing and Financing Activities that do not Involve in
Cash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动
　56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产
　57)Repayment of debts by the transfer of investments 偿还债务的转移投资
　58)Investments in the form of fixed assets 投资在形成固定资产
　59)Repayments of debts by the transfer of inventories 偿还债务的转移库存量
2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动
62)Net profit 净利润
63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销
64)Depreciation of fixed assets 固定资产折旧
65)Amortization of intangible assets 无形资产摊销
　Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产
66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）
67)Losses on scrapping of fixed assets 损失固定资产报废
68)Financial expenses 财务费用
69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）
70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡）
71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）
72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）
73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款（或减：减少）
74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额
75)Net cash flows from operating activities 净经营活动的现金流量
3.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物
76)cash at the end of the period 在此期限结束的现金，
77)Less: cash at the beginning of the period 减：现金期开始
78)Plus: cash equivalents at the end of the period 加：现金等价物在此期限结束
79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始
80)Net increase in cash and cash equivalents 净增加现金和现金等价物

一、资产类 Assets

流动资产 Current assets
货币资金 Cash and cash equivalents
现金 Cash
银行存款 Cash in bank
其他货币资金 Other cash and cash equivalents
外埠存款 Other city Cash in bank
银行本票 Cashier's cheque
银行汇票 Bank draft
信用卡 Credit card
信用证保证金 L/C Guarantee deposits
存出投资款 Refundable deposits
短期投资 Short-term investments
股票 Short-term investments - stock
债券 Short-term investments - corporate bonds
基金 Short-term investments - corporate funds
其他 Short-term investments - other
短期投资跌价准备 Short-term investments falling price reserves
应收款 Account receivable
应收票据 Note receivable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
其他应收款 Other notes receivable
坏账准备 Bad debt reserves
预付账款 Advance money
应收补贴款 Cover deficit by state subsidies of receivable
库存资产 Inventories
物资采购 Supplies purchasing
原材料 Raw materials
包装物 Wrappage
低值易耗品 Low-value consumption goods
材料成本差异 Materials cost variance
自制半成品 Semi-Finished goods
库存商品 Finished goods
商品进销差价 Differences between purchasing and selling price
委托加工物资 Work in process - outsourced
委托代销商品 Trust to and sell the goods on a commission basis
受托代销商品 Commissioned and sell the goods on a commission basis
存货跌价准备 Inventory falling price reserves
分期收款发出商品 Collect money and send out the goods by stages
待摊费用 Deferred and prepaid expenses
长期投资 Long-term investment
长期股权投资 Long-term investment on stocks
股票投资 Investment on stocks
其他股权投资 Other investment on stocks
长期债权投资 Long-term investment on bonds
债券投资 Investment on bonds
其他债权投资 Other investment on bonds
长期投资减值准备 Long-term investments depreciation reserves
股权投资减值准备 Stock rights investment depreciation reserves
债权投资减值准备 Bcreditor's rights investment depreciation reserves
委托贷款 Entrust loans
本金 Principal
利息 Interest
减值准备 Depreciation reserves
固定资产 Fixed assets
房屋 Building
建筑物 Structure
机器设备 Machinery equipment
运输设备 Transportation facilities
工具器具 Instruments and implement
累计折旧 Accumulated depreciation
固定资产减值准备 Fixed assets depreciation reserves
房屋、建筑物减值准备 Building/structure depreciation reserves
机器设备减值准备 Machinery equipment depreciation reserves
工程物资 Project goods and material
专用材料 Special-purpose material
专用设备 Special-purpose equipment
预付大型设备款 Prepayments for equipment
为生产准备的工具及器具 Preparative instruments and implement for fabricate
在建工程 Construction-in-process
安装工程 Erection works
在安装设备 Erecting equipment-in-process
技术改造工程 Technical innovation project
大修理工程 General overhaul project
在建工程减值准备 Construction-in-process depreciation reserves
固定资产清理 Liquidation of fixed assets
无形资产 Intangible assets
专利权 Patents
非专利技术 Non-Patents
商标权 Trademarks, Trade names
著作权 Copyrights
土地使用权 Tenure
商誉 Goodwill
无形资产减值准备 Intangible Assets depreciation reserves
专利权减值准备 Patent rights depreciation reserves
商标权减值准备 trademark rights depreciation reserves
未确认融资费用 Unacknowledged financial charges
待处理财产损溢 Wait deal assets loss or income
长期待摊费用 Long-term deferred and prepaid expenses
待处理财产损溢 Wait deal assets loss or income
待处理流动资产损溢 Wait deal intangible assets loss or income
待处理固定资产损溢 Wait deal fixed assets loss or income

二、负债类 Liability

短期负债 Current liability
短期借款 Short-term borrowing
应付票据 Notes payable
银行承兑汇票 Bank acceptance
商业承兑汇票 Trade acceptance
应付账款 Account payable
预收账款 Deposit received
代销商品款 Proxy sale goods revenue
应付工资 Accrued wages
应付福利费 Accrued welfarism
应付股利 Dividends payable
应交税金 Tax payable
应交增值税 value added tax payable
进项税额 Withholdings on VAT
已交税金 Paying tax
转出未交增值税 Unpaid VAT changeover
减免税款 Tax deduction
销项税额 Substituted money on VAT
出口退税 Tax reimbursement for export
进项税额转出 Changeover withnoldings on VAT
出口抵减内销产品应纳税额 Export deduct domestic sales goods tax
转出多交增值税 Overpaid VAT changeover
未交增值税 Unpaid VAT
应交营业税 Business tax payable
应交消费税 Consumption tax payable
应交资源税 Resources tax payable
应交所得税 Income tax payable
应交土地增值税 Increment tax on land value payable
应交城市维护建设税 Tax for maintaining and building cities payable
应交房产税 Housing property tax payable
应交土地使用税 Tenure tax payable
应交车船使用税 Vehicle and vessel usage license plate tax(VVULPT) payable
应交个人所得税 Personal income tax payable
其他应交款 Other fund in conformity with paying
其他应付款 Other payables
预提费用 Drawing expense in advance
其他负债 Other liabilities
待转资产价值 Pending changerover assets value
预计负债 Anticipation liabilities
长期负债 Long-term Liabilities
长期借款 Long-term loans
一年内到期的长期借款 Long-term loans due within one year
一年后到期的长期借款 Long-term loans due over one year
应付债券 Bonds payable
债券面值 Face value, Par value
债券溢价 Premium on bonds
债券折价 Discount on bonds
应计利息 Accrued interest
长期应付款 Long-term account payable
应付融资租赁款 Accrued financial lease outlay
一年内到期的长期应付 Long-term account payable due within one year
一年后到期的长期应付 Long-term account payable over one year
专项应付款 Special payable
一年内到期的专项应付 Long-term special payable due within one year
一年后到期的专项应付 Long-term special payable over one year
递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY

资本 Capita
实收资本(或股本) Paid-up capital(or stock)
实收资本 Paicl-up capital
实收股本 Paid-up stock
已归还投资 Investment Returned
公积
资本公积 Capital reserve
资本(或股本)溢价 Capital(or Stock) premium
接受捐赠非现金资产准备 Receive non-cash donate reserve
股权投资准备 Stock right investment reserves
拨款转入 Allocate sums changeover in
外币资本折算差额 Foreign currency capital
其他资本公积 Other capital reserve
盈余公积 Surplus reserves
法定盈余公积 Legal surplus
任意盈余公积 Free surplus reserves
法定公益金 Legal public welfare fund
储备基金 Reserve fund
企业发展基金 Enterprise expension fund
利润归还投资 Profits capitalizad on return of investment
利润 Profits
本年利润 Current year profits
利润分配 Profit distribution
其他转入 Other chengeover in
提取法定盈余公积 Withdrawal legal surplus
提取法定公益金 Withdrawal legal public welfare funds
提取储备基金 Withdrawal reserve fund
提取企业发展基金 Withdrawal reserve for business expansion
提取职工奖励及福利基金 Withdrawal staff and workers' bonus and welfare fund
利润归还投资 Profits capitalizad on return of investment
应付优先股股利 Preferred Stock dividends payable
提取任意盈余公积 Withdrawal other common accumulation fund
应付普通股股利 Common Stock dividends payable
转作资本(或股本)的普通股股利 Common