财务报表中英文对照

财务报表中英文对照1.资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表(续表)BalanceSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayroll应付福利费Welfarepayable应付利润(股利)Profitspayable应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlong-termliabilities其中:特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities*少数股东权益Minorityinterests实收资本(股本)SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalpersonscapital其中:国有法人资本Including:State-ownedlegalpersonscapital集体法人资本Collectivelegalpersonscapital个人资本Personalcapital外商资本Foreignbusinessmenscapital资本公积Capitalsurplus盈余公积surplusreserve其中:法定盈余公积Including:statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失（以“-”号填列）Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholdersequity负债及所有者权益总计TotalLiabilities&Equity2.利润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less：Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出(减利息收入)Including：Interestexpenses(minusinterestihcome)汇兑损失(减汇兑收益)Exchangelosses(minusexchangegains)产品销售利润Profitonsales加：其他业务利润Add：profitfromotheroperations营业利润Operatingprofit加：投资收益Add：Incomeoninvestment加：营业外收入Add：Non-operatingincome减：营业外支出Less：Non-operatingexpenses加：以前年度损益调整Add：adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit3.现金流量表CashFlowsStatement项目Items1.cash流量从经营活动：1.CashFlowsfromOperatingActivities:01）所收到的现金从销售货物或提供劳务01)Cashreceivedfromsalesofgoodsorrenderingofservices02）收到的租金02)Rentalreceived增值税销售额收到退款的价值Valueaddedtaxonsalesreceivedandrefundsofvalue03）增值税缴纳03)addedtaxpaid04）退回的其他税收和征费以外的增值税04)Refundofothertaxesandlevyotherthanvalueaddedtax07）其他现金收到有关经营活动07)Othercashreceivedrelatingtooperatingactivities08）分，总现金流入量08)Sub-totalofcashinflows09）用现金支付的商品和服务09)Cashpaidforgoodsandservices10）用现金支付经营租赁10)Cashpaidforoperatingleases11）用现金支付，并代表员工11)Cashpaidtoandonbehalfofemployees12）增值税购货支付12)Valueaddedtaxonpurchasespaid13）所得税的缴纳13)Incometaxpaid14）支付的税款以外的增值税和所得税14)Taxespaidotherthanvalueaddedtaxandincometax17）其他现金支付有关的经营活动17)Othercashpaidrelatingtooperatingactivities18）分，总的现金流出18)Sub-totalofcashoutflows19）净经营活动的现金流量19)Netcashflowsfromoperatingactivities2.cash流向与投资活动：2.CashFlowsfromInvestingActivities:20）所收到的现金收回投资20)Cashreceivedfromreturnofinvestments21）所收到的现金从分配股利，利润21)Cashreceivedfromdistributionofdividendsorprofits22）所收到的现金从国债利息收入22)Cashreceivedfrombondinterestincome现金净额收到的处置固定资产，无形资产Netcashreceivedfromdisposaloffixedassets,intangible23）资产和其他长期资产23)assetsandotherlong-termassets26）其他收到的现金与投资活动26)Othercashreceivedrelatingtoinvestingactivities27）小计的现金流入量27)Sub-totalofcashinflows用现金支付购建固定资产，无形资产Cashpaidtoacquirefixedassets,intangibleassets28）和其他长期资产28)andotherlong-termassets29）用现金支付，以获取股权投资29)Cashpaidtoacquireequityinvestments30）用现金支付收购债权投资30)Cashpaidtoacquiredebtinvestments33）其他现金支付的有关投资活动33)Othercashpaidrelatingtoinvestingactivities34）分，总的现金流出34)Sub-totalofcashoutflows35）的净现金流量，投资活动产生35)Netcashflowsfrominvestingactivities3.cash流量筹资活动：3.CashFlowsfromFinancingActivities:36）的收益，从发行股票36)Proceedsfromissuingshares37）的收益，由发行债券37)Proceedsfromissuingbonds38）的收益，由借款38)Proceedsfromborrowings41）其他收益有关的融资活动41)Otherproceedsrelatingtofinancingactivities42），小计的现金流入量42)Sub-t