财务报表英文翻译

资产负债表（一）

一、资产

ASSETS

流动资产：

CURRENT ASSETS

货币资金

Cash and cash equivalents

结算备付金

Provision of settlement fund

拆出资金

Funds lent

交易性金融资产

Financial assets held for trading

应收票据

Notes receivable

应收账款

Accounts receivable

预付款项

Advances to suppliers

应收保费

Insurance premiums receivable

应收分保账款

Cession premiums receivable

应收分保合同准备金

Provision of cession receivable

应收利息

Interests receivable

其他应收款

Other receivables

买入返售金融资产

Recoursable financial assets acquired

存货

Inventories

其中：原材料

Raw materials

库存商品（产成品）

Finished goods

一年内到期的非流动资产

Non- current assets maturing within one year

其他流动资产

Other current assets

其中：内部银行

Including

：

In- house bank

流动资产合计

TOTAL CURRENT ASSETS

非流动资产：

NON-CURRENT ASSETS

发放贷款及垫款

Loans and payments

可供出售金融资产

A

vailable-for-sale financial assets

持有至到期投资

Held-to-maturity investments

长期应收款

Long-term receivables

长期股权投资

Long-term equity investments

投资性房地产

Investment real estates

固定资产（固定资产原价）

Fixed assets

（

Original value of fixed assets

）

减：累计折旧

Less

：

Accumulated depreciation

固定资产净值

Fixed assets-net value

减：固定资产减值准备

Reserve for fixed assets impairment

固定资产净额

Net fixed assets

在建工程

Construction in progress

工程物资

Project materials

固定资产清理

Disposal of fixed assets

生产性生物资产

Productive biological assets

油气资产

Oil and natural gas assets

无形资产

Intangible assets

开发支出

Development costs

商誉

Goodwill

长期待摊费用

Long-term deferred expenses

递延所得税资产

Deferred income tax assets

其他非流动资产

Other non-current assets

其中：特准储备物资

Includi ng

：

Physical assets reserve specifically authorized

非流动资产合计

TOTAL NON-CURRENT ASSETS

资产总计

TOTAL ASSETS

二、负债

LIABILITIES

流动负债：

CURRENT LIABILITIES

短期借款

Short-term borrowings

向中央银行借款

Borrowings from central bank

吸收存款及同业存放

Deposits from customers and interbank

拆入资金

Deposit funds

交易性金融负债

Financial assets held for liabilities

应付票据

Notes payable

应付账款

Accounts payable

预收款项

Payments received in advance

卖出回购金融资产款

Funds from sales of financial assets with repurchasement agreement

应付手续费及佣金

Handling charges and commissions payable

应付职工薪酬

Employee benefits payable

其中：应付工资

Including

：

Wages payable

应付福利费

Welfare payable

其中：职工奖励及福利基

Including

：

Bonus and welfare fund for staff and

workers

应交税费

Taxes and surcharges payable

其中：应交税金

Including

：

Taxes payable

应付利息

Interests payable

应付股利

Dividends payable

其他应付款

Other payables

应付分保账款

Cession insurance premiums payable

保险合同准备金

Provision for insurance contracts

代理买卖证券款

Funds received as agent of stock exchange

代理承销证券款

Funds received as stock underwrite

一年内到期的非流动负债

Non- current liabilities maturing within one year

其他流动负债

Other current liabilities

其中：内部银行

Including

：

In- house bank

流动负债合计

TOTAL CURRENT LIABILITIES

非流动负债：

NON- CURRENT LIABILITIES

长期借款

Long-term borrowings

应付债券

Debt securities issued

长期应付款

Long-term payables

专项应付款

Specific item payable

预计负债

Estimated Liabilities

递延所得税负债

Deferred tax liabilities

其他非流动负债

Other non-current liabilities

其中：特准储备基金

Including

：

Authorized reserve fund

非流动负债合计

TOTAL NON-CURRENT LIABILITIES

负债合计

TOTAL LIABILITIES

三、所有者权益（或股东权益）

：

OWNERS' EQUITY

（

or shareholders' equity

）

实收资本（或股本）

Paid-up capital

（

or share capital

）

国家资本

National capital

集体资本

Collective capital

法人资本

Legal person’

s capital

其中：国有法人资本

State-owned legal person's capital

集体法人资本

Collective legal person's capital

个人资本

Personal capital

外商资本

Foreign capital

减：已归还投资

Less

：

Investment returned

实收资本净额

Net paid-up capital

资本公积

Capital reserves

减：库存股

Treasury stock

专项储备

Special reserves

盈余公积

Surplus reserves

其中：法定公积金

Statutory surplus reserve

任意公积金

Other surplus reserve

储备基金

Reserve fund

企业发展基金

Enterprise expansion fund

利润归还投资

Profits capitalized on return of investment

一般风险准备

Provision for normal risks

未分配利润

Retained earnings/Undistributed profits

外币报表折算差额

Exchange differences on translating foreign operations

归属于母公司所有者权益合计

Total

equity

attributable

to

the

shareholders

of

parent

company

Total equity attributable to the shareholders of parent company

少数股东权益

Minority shareholders' equity (B/S)

所有者权益合计

TOTAL OWNERS' EQUITY

负债和所有者权益总计

TOTAL LIABILITIES AND OWNERS' EQUITY

资产负债表（二）

一、资产

ASSETS

流动资产

: CURRENT ASSETS

货币资金

Cash and cash equivalents

交易性金融资产

Financial assets held for trading

应收票据

Notes receivable

应收账款

Accounts receivable

减：坏帐准备

Less

：

Provision for bad debts

预付款项

Advances to suppliers

应收利息

Interests receivable

应收股利

Dividends receivable

其他应收款

Other receivables

存货

Inventories

其中：原材料

Including

：

Raw materials

库存成品及商品

Inventory of finished goods

低值易耗品

Consumbles

一年内到期的非流动资产

Non- current assets maturing/due within one year

其他流动资产

Other current assets

流动资产合计

TOTAL CURRENT ASSETS

非流动资产：

NON-CURRENT ASSETS

可供出售金融资产

A

vailable-for-sale financial assets

持有至到期投资

Held-to-maturity investments

长期应收款

Long-term receivables

长期股权投资

long-term equity investments

投资性房地产

Investment real estate

固定资产（固定资产原价）

Fixed assets

（

Original value of fixed assets

）

减：累计折旧

Less

：

Accumulated depreciation

固定资产净值

Fixed assets-net value

减：固定资产减值准备

Reserve for fixed assets impairment

固定资产净额

Net fixed assets

在建工程

Construction in progress

工程物资

Project materials

固定资产清理

Disposal of fixed assets

生产性生物资产

Productive biological assets

油气资产

Oil and natural gas assets

无形资产

Intangible assets

开发支出

Development costs

商誉

Goodwill

长期待摊费用

Long-term deferred expenses

递延所得税资产

Deferred income tax assets

其他非流动资产

Other non-current assets

非流动资产合计

TOTAL NON-CURRENT ASSETS

资产总计

TOTAL ASSETS

二、负债

LIABILITIES

流动负债：

CURRENT LIABILITIES

短期借款

Short-term borrowings

交易性金融负债

Financial assets held for liabilities

应付票据

Notes payable

应付账款

Accounts payable

预收款项

Payments received in advance

应付职工薪酬

Employee benefits payable/

Staff remuneration payables

应交税费

Taxes and surcharges payable