中英財務術語

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1、英英文文會會計計報報表表目錄企業(yè)財務會計報表封面資產(chǎn)負債表利潤及利潤分配表現(xiàn)金流量表企企業(yè)業(yè)財財務務會會計計報報表表封封面面FINANCIALREPORTCOVER報表所屬期間之期末時間點Period Ended所屬月份Reporting Period報出日期Submit Date記賬本位幣幣種Local Reporting Currency審核人Verifier填表人Preparer資資產(chǎn)產(chǎn)負負債債表表BalanceSheet資產(chǎn)Assets流動資產(chǎn)Current Assets貨幣資金B(yǎng)ank and Cash短期投資Current Investment一年內(nèi)到期委托貸款Entrusted

2、loan receivable due within one year減：一年內(nèi)到期委托貸款減值準備Less:Impairment for Entrusted loan receivable due within one year減：短期投資跌價準備Less:Impairment for current investment短期投資凈額Net bal of current investment應收票據(jù)Notes receivable應收股利Dividend receivable應收利息Interest receivable應收賬款Account receivable減：應收賬款壞賬準備Less

3、:Bad debt provision for Account receivable應收賬款凈額Net bal of Account receivable其他應收款Other receivable減：其他應收款壞賬準備Less:Bad debt provision for Other receivable其他應收款凈額Net bal of Other receivable預付賬款Prepayment應收補貼款Subsidy receivable存貨Inventory減：存貨跌價準備Less:Provision for Inventory存貨凈額Net bal of Inventory已完工尚未

4、結算款Amount due from customer for contract work待攤費用Deferred Expense一年內(nèi)到期的長期債權投資Long-term debt investment due within one year一年內(nèi)到期的應收融資租賃款Finance lease receivables due within one year其他流動資產(chǎn)Other current assets流動資產(chǎn)合計Total current assets長期投資Long-term investment長期股權投資Long-term equity investment委托貸款Entrust

5、ed loan receivable長期債權投資Long-term debt investment長期投資合計Total for long-term investment減：長期股權投資減值準備Less:Impairment for long-term equity investment減：長期債權投資減值準備Less:Impairment for long-term debt investment減：委托貸款減值準備Less:Provision for entrusted loan receivable長期投資凈額Net bal of long-term investment其中：合并價差I

6、nclude:Goodwill(Negative goodwill)固定資產(chǎn)Fixed assets固定資產(chǎn)原值Cost減：累計折舊Less:Accumulated Depreciation固定資產(chǎn)凈值Net bal減：固定資產(chǎn)減值準備Less:Impairment for fixed assets固定資產(chǎn)凈額NBV of fixed assets工程物資Material holds for construction of fixed assets在建工程Construction in progress減：在建工程減值準備Less:Impairment for construction in

7、progress在建工程凈額Net bal of construction in progress固定資產(chǎn)清理Fixed assets to be disposed of固定資產(chǎn)合計Total fixed assets無形資產(chǎn)及其他資產(chǎn)Other assets&Intangible assets無形資產(chǎn)Intangible assets減：無形資產(chǎn)減值準備Less:Impairment for intangible assets無形資產(chǎn)凈額Net bal of intangible assets長期待攤費用Long-term deferred expense融資租賃未擔保余值Finance l

8、ease Unguaranteed residual values融資租賃應收融資租賃款Finance lease Receivables其他長期資產(chǎn)Other non-current assets無形及其他長期資產(chǎn)合計Total other assets&intangible assets遞延稅項Deferred Tax遞延稅款借項Deferred Tax assets資產(chǎn)總計Total assets負債及所有者（或股東）權益Liability&Equity流動負債Current liability短期借款Short-term loans應付票據(jù)Notes payable應付賬款Accoun

9、ts payable已結算尚未完工款預收賬款Advance from customers應付工資Payroll payable應付福利費Welfare payable應付股利Dividend payable應交稅金Taxes payable其他應交款Other fees payable其他應付款Other payable預提費用Accrued Expense預計負債Provision遞延收益Deferred Revenue一年內(nèi)到期的長期負債Long-term liability due within one year其他流動負債Other current liability流動負債合計Tot

10、al current liability長期負債Long-term liability長期借款Long-term loans應付債券Bonds payable長期應付款Long-term payable專項應付款Grants&Subsidies received其他長期負債Other long-term liability長期負債合計Total long-term liability遞延稅項Deferred Tax遞延稅款貸項Deferred Tax liabilities負債合計Total liability少數(shù)股東權益Minority interests所有者權益（或股東權益）Owners

11、 Equity實收資本（或股本）Paid in capital減；已歸還投資Less:Capital redemption實收資本（或股本）凈額Net bal of Paid in capital資本公積Capital Reserves盈余公積Surplus Reserves其中：法定公益金Include:Statutory reserves未確認投資損失Unrealised investment losses未分配利潤Retained profits after appropriation其中：本年利潤Include:Profits for the year外幣報表折算差額Translati

12、on reserve所有者（或股東）權益合計Total Equity負債及所有者（或股東）權益合計Total Liability&Equity利利潤潤及及利利潤潤分分配配表表Incomestatementandprofitappropriation一、主營業(yè)務收入Revenue減：主營業(yè)務成本Less:Cost of Sales主營業(yè)務稅金及附加Sales Tax二、主營業(yè)務利潤（虧損以“”填列）Gross Profit(-means loss)加：其他業(yè)務收入Add:Other operating income減：其他業(yè)務支出Less:Other operating expense減：營業(yè)費

13、用Selling&Distribution expense管理費用expense財務費用Finance expense三、營業(yè)利潤（虧損以“”填列）Profit from operation(-means loss)加：投資收益（虧損以“”填列）Add:Investment income補貼收入Subsidy Income營業(yè)外收入Non-operating income減：營業(yè)外支出Less:Non-operating expense四、利潤總額（虧損總額以“”填列）Profit before Tax減：所得稅Less:Income tax少數(shù)股東損益Minority interest加：未

14、確認投資損失Add:Unrealised investment losses五、凈利潤（凈虧損以“”填列）Net profit(-means loss)加：年初未分配利潤:Retained profits其他轉(zhuǎn)入Other transfer-in六、可供分配的利潤Profit available for distribution(-means loss)減：提取法定盈余公積Less:Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取職工獎勵及福利基金Appropr

15、iation of staff incentive and welfare fund提取儲備基金Appropriation of reserve fund提取企業(yè)發(fā)展基金Appropriation of enterprise expansion fund利潤歸還投資Capital redemption七、可供投資者分配的利潤Profit available for owners distribution減：應付優(yōu)先股股利Appropriation of preference shares dividend提取任意盈余公積Appropriation of discretionary surplu

16、s reserve應付普通股股利Appropriation of ordinary shares dividend轉(zhuǎn)作資本（或股本）的普通股股利Transfer from ordinary shares dividend to paid in capital八、未分配利潤Retained profit after appropriation補充資料：Supplementary Information:1 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments2 自然災害發(fā)生損失Losses from nat

17、ural disaster3 會計政策變更增加（或減少）利潤總額Increase(decrease)in profit due to changes in accounting policies4 會計估計變更增加（或減少）利潤總額Increase(decrease)in profit due to changes in accounting estimates5 債務重組損失Losses from debt restructuring現(xiàn)現(xiàn)金金流流量量表表CashFlowStatement一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量：Cash Flow from Operating Activities:銷售商

18、品、提供勞務收到的現(xiàn)金Cash received from sales of goods or rendering services收到的稅費返還Refunds of taxes收到的其他與經(jīng)營活動有關的現(xiàn)金Cash received relating to other operating activities現(xiàn)金流入小計Sub-total of cash inflows購買商品、接受勞務支付的現(xiàn)金Cash paid for goods or receiving services支付給職工以及為職工支付的現(xiàn)金Cash paid to and on behalf of employees支付的各

19、項稅費Tax payments支付的其他與經(jīng)營活動有關的現(xiàn)金Cash paid relating to other operating activities現(xiàn)金流出小計Sub-total of cash outflows經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Net Cash Flow from Operating Activities二、投資活動產(chǎn)生的現(xiàn)金流量：Cash Flow from Investing Activities:收回投資所收到的現(xiàn)金Cash received from disposal of investments處置子公司和其他經(jīng)營單位收到的現(xiàn)金 Cash received from

20、 disposal of subsidiary or other operating business units取得投資收益所收到的現(xiàn)金Cash received from investments income處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)而收到的現(xiàn)金凈額Net cash received from disposal of fixed assets,intangibleassets and other long-term assets購買子公司所收到的現(xiàn)金Cash received by acquisition of subsidiary收到的其他與投資活動有關的現(xiàn)金Cash rece

21、ived relating to other investing activities現(xiàn)金流入小計Sub-total of cash inflows購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金Cash paid to acquire fixed assets,intangible assets and other long-term assets投資所支付的現(xiàn)金Cash paid to acquire investments支付的其他與投資活動有關的現(xiàn)金Cash payments relating to other investing activities現(xiàn)金流出小計Sub-total o

22、f cash outflows三、籌資活動產(chǎn)生的現(xiàn)金流量：Cash Flow from Financing Activities:吸收投資所收到的現(xiàn)金Cash received by investors借款所收到的現(xiàn)金Cash received from borrowings其中：從金融機構借款所收到的現(xiàn)金Include:Cash received from financial institution borrowings收到的其他與籌資活動有關的現(xiàn)金Cash received relating to other financing activities現(xiàn)金流入小計Sub-total of c

23、ash inflows償還債務所支付的現(xiàn)金Repayments of borrowings其中：償還金融機構債務所支付的現(xiàn)金 Include:Repayments of financial institution borrowings分配股利、利潤和償付利息所支付的現(xiàn)金Dividends paid,profit distributed or interest paid支付的其他與籌資活動有關的現(xiàn)金Cash payments relating to other financing activities現(xiàn)金流出小計Sub-total of cash outflows籌資活動產(chǎn)生的現(xiàn)金流量凈額Net

24、 Cash Flow from Financing Activities四、匯率變動對現(xiàn)金的影響額Effect of Foreign Currency Translation五、現(xiàn)金及現(xiàn)金等價物凈增加額Net Increase(Decrease)in Cash and Cash Equivalents現(xiàn)金流量附表：Supplementary Information:1.將凈利潤調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:凈利潤Net Profit加：少數(shù)股東損益Add:Mino

25、rity interest加：計提的資產(chǎn)減值準備Impairment losses on assets固定資產(chǎn)折舊Depreciation of fixed assets無形資產(chǎn)攤銷Amortisation of intangible assets長期待攤費用攤銷Amortisation of long-term deferred expenses待攤費用減少（減：增加）Decrease(increase)in deferred expenses預提費用增加（減：減少）Increase(decrease)in accrued expenses處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失（減、收益

26、）Losses(gains)on disposal of fixed assets,intangible assets andother long-term assets固定資產(chǎn)報廢損失Losses on write-off of fixed assets財務費用Finance expense(income)投資損失（減、收益）Losses(gains)arising from investments遞延稅款貸款（減、借項）Deferred tax credit(debit)存貨的減少（減、增加）Decrease(increase)in inventories經(jīng)營性應收項目的減少（減、增加）D

27、ecrease(increase)in receivables under operating activities經(jīng)營性應付項目的增加（減、減少）Increase(decrease)in payables under operating activities其他Others經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Net cash flow from operating activities2.不涉及現(xiàn)金收支的投資和籌資活動：Investing and Financing Activities that do not Involve Cash Receipts and Payments:債務轉(zhuǎn)為資本Conv

28、ersion of debt into capital一年內(nèi)到期的可轉(zhuǎn)換公司債券Reclassification of convertible bonds expiring within one year as current liability融資租入固定資產(chǎn)Fixed assets acquired under finance leases3.現(xiàn)金及現(xiàn)金等價物凈增加情況：Net Increase in Cash and Cash Equivalents:現(xiàn)金的期末余額Cash at the end of the period減：現(xiàn)金的期初余額Less:cash at the beginni

29、ng of the year加：現(xiàn)金等價物的期末余額Add:cash equivalents at the end of the period減：現(xiàn)金等價物的期初余額Less:cash equivalents at the beginning of the period現(xiàn)金及現(xiàn)金等價物凈增加額Net increase in cash and cash equivalentsLess:Impairment for Entrusted loan receivable due within one yearLess:Impairment for long-term equity investment

30、Profit available for distribution(-means loss)Less:Appropriation of statutory surplus reservesAppropriation of staff incentive and welfare fundTransfer from ordinary shares dividend to paid in capitalGains on disposal of operating divisions or investmentsIncrease(decrease)in profit due to changes in

31、 accounting policiesIncrease(decrease)in profit due to changes in accounting estimatesCash received from sales of goods or rendering servicesCash received relating to other operating activitiesCash paid relating to other operating activitiesCash received from disposal of subsidiary or other operatin

32、g business unitsNet cash received from disposal of fixed assets,intangibleassets and other long-term assetsCash received relating to other investing activitiesCash paid to acquire fixed assets,intangible assets and other long-term assetsCash payments relating to other investing activitiesInclude:Cas

33、h received from financial institution borrowingsCash received relating to other financing activitiesInclude:Repayments of financial institution borrowingsDividends paid,profit distributed or interest paidCash payments relating to other financing activitiesNet Increase(Decrease)in Cash and Cash Equiv

34、alentsReconciliation of Net Profit to Cash Flow from Operating Activities:Losses(gains)on disposal of fixed assets,intangible assets andother long-term assetsDecrease(increase)in receivables under operating activitiesIncrease(decrease)in payables under operating activitiesInvesting and Financing Activities that do not Involve Cash Receipts and Payments:Reclassification of convertible bonds expiring within one year as current liabilityLess:cash equivalents at the beginning of the period