财务报表英文翻译大全(含资产负债表现金流量表利润表等等)

”填列）

Add: Investment income/losses

补贴收入

Revenue from subsidies

营业外收入

Non-operating revenue

减：营业外支出

Less: Non-operating expenditures

四、利润总额（亏损以“< /p>

-

”填列）

IV

. Income/Loss before tax

减：所得税

Less: Income tax

五、净利润（亏损以“

-

”填列）

V

. Net income/loss

补充资料

Supplementary information:

项目

Item

本年累计数

Current year cumulative

上年实际数

Prior year actual

行次

Line No.

本月数

Current month

本年累计数

Current

year

accumulative

1.

出售、处理部门或被投资单位所得收益

Gain

on

sale

and

disposal

of

a

department

or

an

invested enterprise

2.

自然灾害发生的损失

Losses arising from natural disasters

3.

会计政策变更增加（或减少）利润总额

Increase/decrease

in

income

before

tax

due

to

a

change in accounting policy

4.

会计估计变更增加（或减少）利润总额

Increase/decrease

in

income

before

tax

due

to

a

change in accounting estimate

5.

债务重组损失

Losses arising from debt restructurings

6.

其他

Others

现金流量表

Cash Flow Statement

编制单位：

年度

单位

:

元

Prepared by:

Period:_________

Monetary unit: RMB Y

uan

项目

行次

金额

Item

Line No.

Amount

一、经营活动产生的现金流量

I. Cash flows from operating activities

销售产品、提供劳务收到的现金

Cash received from the sale of goods or dof services

收到的税费返还

Refunds of taxes

收到的其他与经营活动有关的现金

Other cash receipts relating to operating activities

现金流入小计

Sub-total of cash inflows

购买商品、接受劳务支付的现金

Cash paid for goods and services

支付给职工及为职工支付的现金

Cash paid to and on behalf of employees

支付的各项税费

Payments of all types of taxes

支付的其他与经营活动有关的现金

Other cash payments relating to operating activities

现金流出小计

Sub-total of cash outflows

经营活动产生的现金流量净额

Net cash flows from operating activities

二、投资活动产生的现金流量

II. Cash flows from investing activities

收回投资所收到的现金

Cash received from return of investments

取得投资收益所收到的现金

Cash received from return on investment

处置固定资产、无形资产和其他长期资产所收回的现金净额

Net cash received from the sale of fixed assets, intangible assets

and other long-term assets

收到的其他与投资活动有关的现金

Other cash receipts relating to investing activities

现金流入小计

Sub-total of cash inflows

购建固定资产、无形资产和其他长期资产所支付的现金

Cash

paid

to

acquire

fixed

assets,

intangible

assets

and

other

long- term assets

投资所支付的现金

Cash paid to acquire investments

支付的其他与投资活动有关的现金

Other cash payment relating to investing activities

现金流出小计

Sub-total of cash outflows

投资活动产生的现金流量净额

Net cash flows from investing activities

三、筹资活动产生的现金流量：

III. Cash flows from financing activities:

吸收投资所收到的现金

Cash received from investment by others

借款所收到的现金

Cash received from borrowings

收到的其他与筹资活动有关的现金

Other cash receipts relating to financing activities

现金流入小计

Sub-total of cash inflows

偿还债务所支付的现金

Cash payment of amounts borrowed

分配股利、利润或偿付利息所支付的现金

Cash paid for distribution of dividends or profits and for interest

expense

支付的其他与筹资活动有关的现金

Other cash payments relating to financing activities

现金流出小计

Sub-total of cash outflows

筹资活动产生的现金流量净额

Net cash flow financing activities

四、汇率变动对现金的影响

IV

. Effect of changes in foreign exchange rate on cash

五、现金及现金等价物净增加额

V

. Net increase in cash and cash equivalents

补充资料

Supplementary Information

1.

将净利润调节为经营活动现金流量：

Reconciliation

of

net

income

to

cash

flows

from

operating

activities

净利润

Net income

加：计提的资产减值准备

Add: Provision for impairment of assets

固定资产折旧

Depreciation of fixed assets

无形资产摊销

Amortization of intangible assets

长期待摊费用摊销

Amortization of long-term prepayment

待摊费用减少（减：增加）

Decrease in prepaid expense (or deduct: increase)

预提费用增加（减：减少）

金额

Amount

行次

Line No.

Increase of accrued expenses (or deduct: decrease)

处置固定资产、无形资产和其他长期资产的损失（减：收益）

Losses

on

disposal

of

fixed

assets,

intangible

assets

and

other

long-term assets (or deduct: gains)

固定资产报废损失

Losses on scrapping of fixed assets

财务费用

Financial expenses

投资损失（减：收益）

Investments losses (or deduct: gains)

递延税款贷项（减：借项）

Deferred tax credit (or deduct: debit)

存货的减少（减：增加）

Decrease in inventories (or deduct: increase)

经营性应收项目的减少（减：增加）

Decrease in operating payables (or deduct: increase)

经营性应收项目的增加（减：减少）

Increase in operating payables (or deduct: decrease)

其他

Other

经营活动产生的现金流量净额

Net cash flows from operating activities

2.

不涉及现金收支的投资和筹资活动

Investing

and

financing

activities

that

do

not

involve

cash

receipts and payments

债务转化为资本

Conversion of debt into capital

一年内到期的可转换公司债券

Convertible bonds to be expired within one year

融资租入固定资产

Fixed assets under finance lease

3.

现金及现金等价物净增加情况：

Net increase in cash and can equivalents

现金的期末余额

Cash at end of period

减：现金的期初余额

Less: Cash at the beginning of the period

加：现金等价物的期末余额

Plus: Cash equivalents at the end of the period

减：现金等价物的期初余额

Less: Cash equivalents at the beginning of the period

现金及现金等价物净增加额

Net increase in cash and cash equivalents

资产减值准备明细表

Statement of Provision for Impairment of Assets

编制单位：

年度

单位

:

元

Prepared by:

Period:_________

Monetary unit: RMB Y

uan

项目

Item

一、坏账准备合计

I. Total amounts of bad debts provided

其中：应收账款

Including: Accounts receivable

其他应收款

Other receivables

二、短期投资跌价准备合计

II. Total amounts of short-term

investments write-down provided

其中：股票投资

Including: Stock investment

债券投资

Bond investment

三、存货跌价准备合计

Ⅲ

. Total amounts of inventory

written-down provided

其中：库存商品

Including: Goods on hand

原材料

Raw materials

四、长期投资减值准备合计

Ⅳ

. Total amounts provided for

impairment of long-term investments

其中：长期股权投资

Including:

Long-term

investment

equity

年初余额

Beginning

balance

本年增加数

Increase for

current year

本年转回数

Reversal for

current year

年末余额

Ending

balance

长期债权投资

Long-term debt investment

五、固定资产减值准备合计

Ⅴ

. Total amounts provided for

impairment of fixed assets

其中：房屋、建筑物

Including: Buildings and structures

机器设备

Equipment and machinery

六、无形资产减值准备

Ⅵ

. Provision for impairment of intangible

项目

Item

assets

其中：专利权

Including: Patent

商标权

Trade marks

七、在建工程减值准备

Ⅶ

. Provision for impairment of

construction in progress

八、委托贷款减值准备

Ⅷ

. Provision for impairment of

designated loan receivable

年初余额

Beginning

balance

本年增加数

Increase for

current year

本年转回数

Reversal for

current year

年末余额

Ending

balance

注：根据财会

[2003]10

号文件规定，此表已变动，请参见第

40 4-407

页。

Note: This statement has been revised according to CaiKuai

[2003] No. 10 by the Ministry of

Finance. Please refer to page 404 to 407 for details.