英文版資產(chǎn)負債表、利潤表及現(xiàn)金流量表 2008-09-19 00:28:47 本文已公布到博客頻道校園·教育分類 資產(chǎn)負債表 Balance Sheet 項 目 ITEM 貨幣資金 Cash 短期投資 Short term investments 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Accounts prepaid 期貨保證金 Future guarantee 應(yīng)收補貼款 Allowance receivable 應(yīng)收出口退稅 Export drawback receivable 存貨 Inventories 其中：原材料 Including:Raw materials 產(chǎn)成品(庫存商品) Finished goods 待攤費用 Prepaid and deferred expenses 待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets 一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear 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： 其中:長期股權(quán)投資 Including long term equity investment 長期債權(quán)投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計 Total long-term investment 固定資產(chǎn)原價 Fixed assets-cost 減：累計折舊 Less:Accumulated Dpreciation 固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準備 Less:Impairment of fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)清理 Disposal of fixed assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets 固定資產(chǎn)合計 Total tangible assets 無形資產(chǎn) Intangible assets 其中:土地使用權(quán) Including and use rights 遞延資產(chǎn)（長期待攤費用）Deferred assets 其中:固定資產(chǎn)修理 Including:Fixed assets repair 固定資產(chǎn)改良支出 Improvement expenditure of fixed assets 其他長期資產(chǎn) Other long term assets 其中:特準儲備物資 Among it:Specially approved reserving materials 無形及其他資產(chǎn)合計 Total intangible assets and other assets 遞延稅款借項 Deferred assets debits 資 產(chǎn) 總 計 Total Assets資產(chǎn)負債表(續(xù)表) Balance Sheet 項 目 ITEM 短期借款 Short-term loans 應(yīng)付票款 Notes payable 應(yīng)付帳款 Accounts payab1e 預(yù)收帳款 Advances from customers 應(yīng)付工資 Accrued payro1l 應(yīng)付福利費 Welfare payable 應(yīng)付利潤(股利)Profits payab1e 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 預(yù)提費用 Provision for expenses 預(yù)計負債 Accrued liabilities 一年內(nèi)到期的長期負債 Long term liabilities due within one year 其他流動負債 Other current liabilities 流動負債合計 Total current liabilities 長期借款 Long-term loans payable 應(yīng)付債券 Bonds payable 長期應(yīng)付款 long-term accounts payable 專項應(yīng)付款 Special accounts payable 其他長期負債 Other long-term liabilities 其中:特準儲備資金 Including:Special reserve fund 長期負債合計 Total long term liabilities 遞延稅款貸項 Deferred taxation credit 負 債 合 計 Total liabilities * 少數(shù)股東權(quán)益 Minority interests 實收資本(股本) Subscribed Capital 國家資本 National capital 集體資本 Collective capital 法人資本 Legal person"s capital 其中:國有法人資本 Including:State-owned legal person"s capital 集體法人資本 Collective legal person"s capital 個人資本 Personal capital 外商資本 Foreign businessmen"s capital 資本公積 Capital surplus 盈余公積 surplus reserve 其中:法定盈余公積 Including:statutory surplus reserve 公益金 public welfare fund 補充流動資本 Supplermentary current capital * 未確認的投資損失（以“-”號填列） Unaffirmed investment loss 未分配利潤 Retained earnings 外幣報表折算差額 Converted difference in Foreign Currency Statements 所有者權(quán)益合計Total shareholder"s equity負債及所有者權(quán)益總計 Total Liabilities & Equity利潤表 INCOME STATEMENT 項 目 ITEMS 產(chǎn)品銷售收入 Sales of products 其中：出口產(chǎn)品銷 售收入 Including：Export sales 減：銷售折扣與折讓 Less：Sales discount and allowances 產(chǎn)品銷售凈額 Net sales of products 減：產(chǎn)品銷售稅金 Less：Sales tax 產(chǎn)品銷售成本 Cost of sales 其中：出口產(chǎn)品銷售成本 Including：Cost of export