三大會(huì)計(jì)報(bào)表資產(chǎn)負(fù)債表、損益表、現(xiàn)金流量表中英文對(duì)照

1、英文會(huì)計(jì)報(bào)表:FINANCIALREPTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)PeriodEnded所屬月份ReptingPeriod報(bào)出日期SubmitDate記賬本位幣幣種LocalReptingCurrency審核人Verifier填表人Preparer所屬月份所屬月份ReptingPeriod報(bào)出日期報(bào)出日期SubmitDate資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)Assets流動(dòng)資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankCas

2、h短期投資CurrentInvestment一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期委托貸款減值準(zhǔn)備Less:ImpairmentfEntrustedloanreceivableduewithinoneyear減：短期投資跌價(jià)準(zhǔn)備Less:Impairmentfcurrentinvestment短期投資凈額balofcurrentinvestment應(yīng)收票據(jù)Notes

3、receivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable減：應(yīng)收賬款壞賬準(zhǔn)備Less:BaddebtprovisionfAccountreceivable應(yīng)收賬款凈額balofAccountreceivable其他應(yīng)收款Otherreceivable減：其他應(yīng)收款壞賬準(zhǔn)備Less:BaddebtprovisionfOtherreceivable

4、其他應(yīng)收款凈額balofOtherreceivable預(yù)付賬款Prepayment應(yīng)收補(bǔ)貼款Subsidyreceivable存貨Inventy減：存貨跌價(jià)準(zhǔn)備Less:ProvisionfInventy存貨凈額balofInventy已完工尚未結(jié)算款A(yù)mountduefromcustomerfcontractwk待攤費(fèi)用DeferredExpense一年內(nèi)到期的長(zhǎng)期債權(quán)投資Longtermdebtinvestmentduewithin

5、oneyear一年內(nèi)到期的應(yīng)收融資租賃款Financeleasereceivablesduewithinoneyear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長(zhǎng)期投資Longterminvestment長(zhǎng)期股權(quán)投資Longtermequityinvestment未分配利潤(rùn)Retainedprofitsafterappropriation其中：本年利潤(rùn)Include:Profitsf

6、theyear外幣報(bào)表折算差額Translationreserve所有者（或股東）權(quán)益合計(jì)TotalEquity負(fù)債及所有者（或股東）權(quán)益合計(jì)TotalLiability&Equity損益表Incomestatementprofitappropriation一、主營(yíng)業(yè)務(wù)收入Revenue減：主營(yíng)業(yè)務(wù)成本Less:CostofSales主營(yíng)業(yè)務(wù)稅金及附加SalesTax二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“—”填列）GrossProfit(means

7、loss)加：其他業(yè)務(wù)收入Add:Otheroperatingincome減：其他業(yè)務(wù)支出Less:Otheroperatingexpense減：營(yíng)業(yè)費(fèi)用Selling&Distributionexpense管理費(fèi)用G&Aexpense財(cái)務(wù)費(fèi)用Financeexpense三、營(yíng)業(yè)利潤(rùn)（虧損以“—”填列）Profitfromoperation(meansloss)加：投資收益（虧損以“—”填列）Add:Investmentincome補(bǔ)貼

8、收入SubsidyIncome營(yíng)業(yè)外收入Nonoperatingincome減：營(yíng)業(yè)外支出Less:Nonoperatingexpense四、利潤(rùn)總額（虧損總額以“—”填列）ProfitbefeTax減：所得稅Less:Incometax少數(shù)股東損益Minityinterest加：未確認(rèn)投資損失Add:Unrealisedinvestmentlosses五、凈利潤(rùn)（凈虧損以“—”填列）profit(meansloss)加：年初未分配利潤(rùn)

9、Add:Retainedprofits其他轉(zhuǎn)入Othertransferin六、可供分配的利潤(rùn)Profitavailablefdistribution(meansloss)減：提取法定盈余公積Less:Appropriationofstatutysurplusreserves提取法定公益金Appropriationofstatutywelfarefund提取職工獎(jiǎng)勵(lì)及福利基金Appropriationofstaffincentivewe

10、lfarefund提取儲(chǔ)備基金Appropriationofreservefund提取企業(yè)發(fā)展基金Appropriationofenterpriseexpansionfund利潤(rùn)歸還投資Capitalredemption七、可供投資者分配的利潤(rùn)Profitavailablefownersdistribution減：應(yīng)付優(yōu)先股股利Less:Appropriationofpreferencesharesdividend提取任意盈余公積App

11、ropriationofdiscretionarysurplusreserve應(yīng)付普通股股利Appropriationofdinarysharesdividend轉(zhuǎn)作資本（或股本）的普通股股利Transferfromdinarysharesdividendtopaidincapital八、未分配利潤(rùn)Retainedprofitafterappropriation補(bǔ)充資料：SupplementaryInfmation:1出售、處置部門(mén)或被