兔兔水桶腰
Income statement and profit appropriation一、主營業(yè)務(wù)收入 Revenue減：主營業(yè)務(wù)成本 Less: Cost of Sales主營業(yè)務(wù)稅金及附加 Sales Tax二、主營業(yè)務(wù)利潤（虧損以“—”填列） Gross Profit ( - means loss)加：其他業(yè)務(wù)收入 Add: Other operating income減：其他業(yè)務(wù)支出 Less: Other operating expense減：營業(yè)費(fèi)用 Selling & Distribution expense管理費(fèi)用 G&A expense財務(wù)費(fèi)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(bǔ)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：未確認(rèn)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 Add: 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 Appropriation 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(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's dividend提取任意盈余公積 Appropriation of discretionary surplus reserve應(yīng)付普通股股利 Appropriation of ordinary share's dividend轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital八、未分配利潤 Retained profit after appropriation補(bǔ)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(zāi)害發(fā)生損失 Losses from natural 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(wù)重組損失 Losses from debt restructuring
Yuan圓圓圓
英文會計報表的資產(chǎn)負(fù)債表的做法如下：
1、資產(chǎn)負(fù)債表
2、損益表
3、現(xiàn)金流量表
資產(chǎn)負(fù)債表（the Balance Sheet)亦稱財務(wù)狀況表，表示企業(yè)在一定日期（通常為各會計期末）的財務(wù)狀況（即資產(chǎn)、負(fù)債和業(yè)主權(quán)益的狀況）的主要會計報表，資產(chǎn)負(fù)債表利用會計平衡原則，將合乎會計原則的資產(chǎn)、負(fù)債、股東權(quán)益”交易科目分為“資產(chǎn)”和“負(fù)債及股東權(quán)益”兩大區(qū)塊，在經(jīng)過分錄、轉(zhuǎn)帳、分類帳、試算、調(diào)整等等會計程序后，以特定日期的靜態(tài)企業(yè)情況為基準(zhǔn)，濃縮成一張報表。其報表功用除了企業(yè)內(nèi)部除錯、經(jīng)營方向、防止弊端外，也可讓所有閱讀者于最短時間了解企業(yè)經(jīng)營狀況。
牛奶泡泡韻
Cash Flow Statement一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量： Cash Flow from Operating Activities:銷售商品、提供勞務(wù)收到的現(xiàn)金 Cash received from sales of goods or rendering services收到的稅費(fèi)返還 Refunds of taxes收到的其他與經(jīng)營活動有關(guān)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(wù)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支付的各項(xiàng)稅費(fèi) Tax payments支付的其他與經(jīng)營活動有關(guān)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 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, intangible assets 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(guān)的現(xiàn)金 Cash received 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(guān)的現(xiàn)金 Cash payments relating to other investing activities現(xiàn)金流出小計 Sub-total of cash outflows投資活動產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Investing Activities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(jī)構(gòu)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(guān)的現(xiàn)金 Cash received relating to other financing activities現(xiàn)金流入小計 Sub-total of cash inflows償還債務(wù)所支付的現(xiàn)金 Repayments of borrowings其中：償還金融機(jī)構(gòu)債務(wù)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(guān)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 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: Minority interest加：計提的資產(chǎn)減值準(zhǔn)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(fèi)用攤銷 Amortisation of long-term deferred expenses待攤費(fèi)用減少（減：增加） Decrease (increase) in deferred expenses預(yù)提費(fèi)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） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定資產(chǎn)報廢損失 Losses on write-off of fixed assets財務(wù)費(fèi)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(xiàng)） Deferred tax credit (debit)存貨的減少（減、增加） Decrease (increase) in inventories經(jīng)營性應(yīng)收項(xiàng)目的減少（減、增加） Decrease (increase) in receivables under operating activities經(jīng)營性應(yīng)付項(xiàng)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(wù)轉(zhuǎn)為資本 Conversion 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 beginning 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 equivalents
