會計中英文對照

1、會計中英文對照完整英文版資產(chǎn)負債表、利潤表及現(xiàn)金流量表Bala nee Sheet資產(chǎn)負債表ITEM工程Cash貨幣資金Short term in vestme nts短期投資Notes receivable應收票據(jù)Divide nd receivable應收股利In terest receivable應收利息Acco unts receivable應收帳款Other receivables其他應收款Acco unts prepaid預付帳款Future guara ntee期貨保證金Allowa nee receivable應收補貼款Export drawback receivable應收出

2、口退稅Inven tories存貨In cludi ng: Raw materials其中： 原材料Finished goods 產(chǎn)成品庫存商品Prepaid and deferred expe nses待攤費用Un settled G/L on curre nt assets待處理流動資產(chǎn)凈損失Lon g-term debe nture in vestme nt falli ng due in a year一年內到期的長期債權投資Other curre nt assets其他流動資產(chǎn)Total curre nt assets流動資產(chǎn)合計Lon g-term in vestme nt :長期投

3、資：Including long term equity investment其中：長期股權投資Long term securities in vestme nt長期債權投資In corporati ng price differe nee* 合并價差Total lo ng-term in vestme nt長期投資合計Fixed assets-net value固定資產(chǎn)凈值Less: Impairme nt of fixed assets減：固定資產(chǎn)減值準備Net value of fixed assets固定資產(chǎn)凈額Disposal of fixed assets 固定資產(chǎn)清理Projec

4、t material工程物資Con structi on in Progress在建工程Un settled G/L on fixed assets待處理固定資產(chǎn)凈損失Total tan gible assets固定資產(chǎn)合計Intan gible assets 無形資產(chǎn)In cludi ng and use rights其中:土地使用權Deferred assets 遞延資產(chǎn)長期待攤費用In cludi ng: Fixed assets repair其中:固定資產(chǎn)修理Improveme nt expe nditure of fixed assets固定資產(chǎn)改進支出Other long term

5、 assets 其他長期資產(chǎn)Among it:Specially approved reserving materials其中 :特準儲藏物資Total in ta ngible assets and other assets無形及其他資產(chǎn)合計Deferred assets debits遞延稅款借項Total Assets 資產(chǎn)總計Bala nee Sheet資產(chǎn)負債表續(xù)表ITEM 工程Short-term loa ns短期借款Notes payable應付票款Accou nts payable應付帳款Accrued wages應付工資Welfare payable 應付福利費其他應交款Oth

6、er creditors其他應付款Taxes payable應交稅金Other payable to gover nmentProvisi on for expe nses預提費用Accrued liabilities 預計負債一年內到期的長期負債其他流動負債Long term liabilities due with in one yearOther current liabilitiesTotal curre nt liabilities流動負債合計Lon g-term loa ns payable 長期借款Bonds payable應付債券Ion g-term acco unts pay

7、able長期應付款Special acco unts payable專項應付款Other Ion g-term liabilities其他長期負債In cludi ng: Special reserve fund其中:特準儲藏資金Total lo ng term liabilities長期負債合計Deferred taxation credit遞延稅款貸項Total liabilities負債合計Minority interests*少數(shù)股東權益Subscribed Capital實收資本股本Nati onal capital國家資本Collective capital集體資本Legal pe

8、rson ' s/ entity capital法人資本's capital其中:國有法人資In cludi ng: State- owned legal pers on本Collective legal pers on's capital集體法人資本Pers onal capital個人資本Foreig n bus in essme n's capital外商資本Capital surplus資本公積surplus reserve 盈余公積public welfare fund 公益金Supplerme ntary curre nt capital補充流動資本

9、Un affirmed in vestme nt loss *未確認的投資損失以“-號填列Reta ined earnings 未分配利潤Con verted differe nee in Foreig n Currency Stateme nts夕卜幣報表折算差額Total shareholder ' s equity 所有者權益合計Total Liabilities & Equity負債及所有者權益總計INCOME STATEMENT禾 U潤表ITEMS工程Sales of products 產(chǎn)品銷售收入Including : Export sales其中：出口產(chǎn)品銷售收入

10、Less : Sales discount and allowances減：銷售折扣與折讓Net sales of products產(chǎn)品銷售凈額Less : Sales tax 減：產(chǎn)品銷售稅金Cost of sales產(chǎn)品銷售本錢Including : Cost of export sales 其中：出口產(chǎn)品銷售本錢Gross profit o n sales產(chǎn)品銷售毛利Less : Selling expenses減：銷售費用Gen eral and admi nistrative expe nses管理費用Finan cial expe nses財務費用In cludi ng : In

11、terest expe nses mi nus in terest in come其中：利息支出減利息收入Exchange lossesminus exchange gains匯兌損失 減匯兌收益 加：其他業(yè)務利潤Profit on sales 產(chǎn)品銷售利潤Add : profit from other operationsOperat ing profit營業(yè)利潤Add : In come on in vestme nt力口：投資收益Add : Non-operat ingin come力口：營業(yè)外收入Less : Non-operating expenses減：營業(yè)外支出Add : adj

12、ustment of loss and gain for previous years力口：以前年度損益調整Total profit利潤總額Less : In come tax 減： 所得稅Net profit 凈利潤Cash Flows Stateme nt現(xiàn)金流量表Prepared by:Period: Unit:擬制人：時間：單位：Items 工程1. Cash Flows from Operat ing Activities:cash 流量從經(jīng)營活動：01)Cash received from sales of goods or ren deri ng of services所收到的現(xiàn)

13、金從銷售貨物或提供勞務02)Re ntal received 收到的租金Value added tax on sales received and refunds of value增值稅銷售額收到退款的價值03)added tax paid增值稅繳納04)Ref und of other taxes and levy other tha n value added tax退回的其他稅收和征費以外的增值稅07)Other cash received relat ing to operat ing activities其他現(xiàn)金收到有關經(jīng)營活動08)Sub-total of cash in flow

14、s分，總現(xiàn)金流入量09)Cash paid for goods and services用現(xiàn)金支付的商品和效勞10) Cash paid for operati ng leases用現(xiàn)金支付經(jīng)營租賃11) Cash paid to and on behalf of employees用現(xiàn)金支付，并代表員工12) Value added tax on purchases paid增值稅購貨支付支付的稅款以外13) I ncome tax paid所得稅的繳納14) Taxes paid other tha n value added tax and in come tax的增值稅和所得稅17)

15、0ther cash paid relati ng to operat ing activities其他現(xiàn)金支付有關的經(jīng)營活動18) Sub-total of cash outflows 分，總的現(xiàn)金流出19) Net cash flows from operati ng activities凈經(jīng)營活動的現(xiàn)金流量2. Cash Flows from In vesti ng Activities:所收到的現(xiàn)金收回投資20) Cash received from return of in vestme nts所收到的現(xiàn)金從分配股利，利潤21) Cash received from distribu

16、ti on of divide nds or profits所收至 U的現(xiàn)金從國債利息收入22) Cash received from bo nd in terest in come現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn)Net cash received from disposal of fixed assets, i ntan gible cash流向與投資活動23) assets and other Ion g-term assets 資產(chǎn)和其他長期資產(chǎn)26) Other cash received relati ng to in vest ing activities其他收至 U的現(xiàn)金與投

17、資活動27) Sub-total of cash in flows小計的現(xiàn)金流入量Cash paid to acquire fixed assets,in ta ngible assets用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn)28) a nd other Ion g-term assets 和其他長期資產(chǎn)29) Cash paid to acquire equity in vestme nts用現(xiàn)金支付，以獲取股權投資30) Cash paid to acquire debt in vestme nts用現(xiàn)金支付收購債權投資33) Other cash paid relat ing to in ve

18、st ing activities其他現(xiàn)金支付的有關投資活動34) Sub-total of cash outflows分，總的現(xiàn)金流出35) Net cash flows from in vest ing activities投資活動產(chǎn)生的凈現(xiàn)金流量，3. Cash Flows from Financing Activities:cash 流量籌資活動：36) Proceeds from issui ng shares從發(fā)行股票的收益，37) Proceeds from issu ing bonds由發(fā)行債券的收益，38) Proceeds from borrow ings由借款的收益，41

19、) Other proceeds relati ng to finan ci ng activities其他收益有關的融資活動42) Sub-total of cash in flows小計的現(xiàn)金流入量43) Cash repayme nts of amounts borrowed的現(xiàn)金歸還債務所支付的44) Cash payme nts of expe nses on any financing activities對任何融資活動現(xiàn)金支付的費用，45) Cash payme nts for distributi on of divide nds or profits分配股利或利潤支付現(xiàn)金，4

20、6) Cash payme nts of in terest expe nses以現(xiàn)金支付的利息費用47) Cash payme nts for finance leases融資租賃以現(xiàn)金支付，48) Cash payme nts for reducti on of registered capital減少注冊資本以現(xiàn)金支付,51) Other cash payme nts relat ing to financing activities其他現(xiàn)金收支有關的融資活動52) Sub-total of cash outflows 分，總的現(xiàn)金流出53) Net cash flows from fi

21、nan ci ng activities從融資活動的凈現(xiàn)金流量4. Effect of Foreig n Excha nge Rate Cha nges on Cash effect的外匯匯率變動對現(xiàn)金5. Net In crease in Cash and Cash Equivale ntsnet 增加現(xiàn)金和現(xiàn)金等價物Suppleme ntal In formati on補充資料二1. Investing and Financing Activities that do not Involve inCash Receipts and Payme nts 不參與現(xiàn)金收款和付款的投資活動和籌資活

22、動56) Repayme nt of debts by the transfer of fixed assets歸還債務的轉讓固定資產(chǎn)57) Repayme nt of debts by the transfer of in vestme nts歸還債務的轉移投資58) I nvestme nts in the form of fixed assets投資在形成固定資產(chǎn)59) Repayme nts of debts by the transfer of inven tories歸還債務的轉移庫存量調整的凈2. Rec on ciliati on of Net Profit to Cash F

23、lows from Operati ng Activities利潤現(xiàn)金流量從經(jīng)營活動62)Net profit 凈利潤63)Add provision for bad debt or bad debt written off補充規(guī)定的壞帳或不良債務注銷64)Depreciation of fixed assets固定資產(chǎn)折舊65)Amortization of intangible assets無形資產(chǎn)攤銷Losses on disposal of fixed assets, i ntan gible assets損失處置固定資產(chǎn)，無形資產(chǎn)66)a nd other Ion g-term as

24、sets (or deduct: gains)和其他長期資產(chǎn)或減：收益67)Losses on scrapp ing of fixed assets損失固定資產(chǎn)報廢68)Fi nan cial expe nses財務費用69)Losses aris ing from in vestme nts (or deduct: gains)引起的損失由投資管理或減：收益70)Defered tax credit (or deduct: debit) defered稅收抵免或減：借記卡71)Decrease in inven tories (or deduct: in crease) 減少存貨(或減： 增

25、加)72)Decrease in operati ng receivables (or deduct: in crease)減少經(jīng)營性應收或減：增加73)I ncrease in operat ing payables (or deduct: decrease)增加的經(jīng)營應付賬款或減：減少74)Net payme nt on value added tax (or deduct: net receipts凈支付的增值稅或減：收益凈額75)Net cash flows from operating activities凈經(jīng)營活動的現(xiàn)金流量3.Net In crease in Cash and C

26、ash Equivale ntsnet增加現(xiàn)金和現(xiàn)金等價物76)cash at the end of the period在此期限結束的現(xiàn)金，77)Less: cash at the beg inning of the period減：現(xiàn)金期開始78)Plus: cash equivale nts at the end of the period力口：現(xiàn)金等價物在此期限結束79)Less: cash equivale nts at the begi nning of the period減：現(xiàn)金等價物期開始80)Net in crease in cash and cash equivale n

27、ts凈增加現(xiàn)金和現(xiàn)金等價物流動資產(chǎn) Curre nt assets貨幣資金 Cash and cash equivale nts 現(xiàn)金Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivale nts 外埠存款 Other city Cash in bank 銀行本票 Cashier's cheque 銀行匯票 Ba nk draft 信用卡 Credit card 信用證保證金L/C Guara ntee deposits存出投資款Refun dable deposits短期投資 Short-term in vestme nt

28、s 股票 Short-term in vestme nts - stock 債券 Short-term in vestme nts - corporate bonds 基金 Short-term in vestme nts - corporate funds 其他 Short-term in vestme nts - other 短期投資跌價準備 Short-term investments falling price reserves 應收款 Acco unt receivable 應收票據(jù) Note receivable 銀行承兌匯票Bank accepta nee商業(yè)承兌匯票Trade

29、accepta nee應收股利 Divide nd receivable 應收利息 In terest receivable 應收賬款 Acco un t receivable 其他應收款Other n otes receivable壞賬準備 Bad debt reserves 預付賬款 Adva nee money應收補貼款 Cover deficit by state subsidies of receivable 庫存資產(chǎn) Inven tories 物資采購 Supplies purchas ing 原材料 Raw materials 包裝物 Wrappage低值易耗品Low-value

30、 con sumpti on goods材料本錢差異Materials cost varia nee自制半成品Semi-F ini shed goods庫存商品 Fini shed goods商品進銷差價 Differences between purchasing and selling price 委托加工物資 Work in process - outsourced 委托代銷商品Trust to and sell the goods on a commissi on basis受托代銷商品 Commissi on ed a nd sell the goods on a commissi

31、on basis 存貨跌價準備 Inventory falling price reserves 分期收款發(fā)出商品Collect money and send out the goods by stages待攤費用Deferred and prepaid expe nses長期投資Lon g-term in vestme nt長期股權投資Lon g-term in vestme nt on stocks股票投資In vestme nt on stocks其他股權投資Other in vestme nt on stocks長期債權投資Lon g-term in vestme nt on bond

32、s債券投資In vestme nt on bonds其他債權投資Other in vestme nt on bonds長期投資減值準備 Long-term investments depreciation reserves 股權投資減值準備 Stock rights investment depreciation reserves 債權投資減值準備Bcreditor's rights in vestme nt depreciati on reserves委托貸款En trust loa ns本金 Prin cipal利息 In terest減值準備Depreciati on reser

33、ves固定資產(chǎn)Fixed assets房屋 Buildi ng建筑物 Structure機器設備 Machi nery equipme nt運輸設備 Tran sportatio n facilities工具器具In strume nts and impleme nt累計折舊 Accumulated depreciati on固定資產(chǎn)減值準備Fixed assets depreciati on reserves房屋、建筑物減值準備Building/structure depreciation reserves機器設備減值準備Machinery equipment depreciation re

34、serves工程物資 Project goods and material 專用材料 Special-purpose material 專用設備 Special-purpose equipme nt預付大型設備款Prepayme nts for equipme nt為生產(chǎn)準備的工具及器具Preparative in strume nts and impleme nt for fabricate在建工程 Con structio n-i n-process安裝工程Erecti on works在安裝設備 Erect ing equipme nt-i n-process技術改造工程Tech ni

35、cal inno vati on project大修理工程 Gen eral overhaul project在建工程減值準備 Construction-in-process depreciation reserves固定資產(chǎn)清理 Liquidation of fixed assets無形資產(chǎn)In ta ngible assets專利權 Pate nts非專利技術 Non-Pate nts商標權 Trademarks, Trade n ames著作權 Copyrights土地使用權 Ten ure商譽 Goodwill無形資產(chǎn)減值準備 Intangible Assets depreciatio

36、n reserves 專利權減值準備 Pate nt rights depreciati on reserves 商標權減值準備 trademark rights depreciation reserves 未確認融資費用 Un ack no wledged finan cial charges待處理財產(chǎn)損溢 Wait deal assets loss or in come 長期待攤費用 Long-term deferred and prepaid expenses 待處理財產(chǎn)損溢 Wait deal assets loss or in come 待處理流動資產(chǎn)損溢 Wait deal in

37、ta ngible assets loss or in come 待處理固定資產(chǎn)損溢 Wait deal fixed assets loss or in come二、負債類 Liability短期負債 Current liability短期借款 Short-term borrow ing應付票據(jù) Notes payable銀行承兌匯票Bank accepta nee商業(yè)承兌匯票Trade accepta nee應付賬款 Accou nt payable 預收賬款 Deposit received 代銷商品款 Proxy sale goods reve nue 應付工資 Accrued wage

38、s 應付福利費 Accrued welfarism 應付股利 Divide nds payable 應交稅金 Tax payable 應交增值稅 value added tax payable 進項稅額 Withhold ings on V AT 已交稅金 Payi ng tax 轉出未交增值稅Un paid V AT cha ngeover減免稅款 Tax deduction 銷項稅額 Substituted mo ney on V AT 出口退稅 Tax reimburseme nt for export 進項稅額轉出Cha ngeover with noldi ngs on V AT出口

39、抵減內銷產(chǎn)品應納稅額 Export deduct domestic sales goods tax 轉出多交增值稅 Overpaid V AT changeover 未交增值稅 Un paid V AT 應交營業(yè)稅 Busin ess tax payable 應交消費稅 Con sumpti on tax payable 應交資源稅 Resources tax payable 應交所得稅In come tax payable應交土地增值稅In creme nt tax on land value payable應交城市維護建設稅 Tax for ma in tai ning and build

40、i ng cities payable 應交房產(chǎn)稅 Housing property tax payable 應交土地使用稅 Tenure tax payable 應交車船使用稅Vehicle and vessel usage lice nse plate tax(VVULPT) payable應交個人所得稅Personal in come tax payable其他應交款Other fund in con formity with pay ing其他應付款Other payables預提費用 Drawi ng expe nse in adva nee 其他負債 Other liabiliti

41、es 待轉資產(chǎn)價值Pending cha ngerover assets value預計負債 An ticipati on liabilities 長期負債 Lon g-term Liabilities 長期借款 Lon g-term loa ns一年內到期的長期借款 Lon g-term loa ns due within one year 一年后到期的長期借款 Lon g-term loa ns due over one year應付債券 Bonds payable 債券面值 Face value, Par value 債券溢價 Premium on bonds 債券折價 Disco un

42、t on bonds 應計利息 Accrued in terest 長期應付款Lon g-term acco unt payable應付融資租賃款Accrued finan cial lease outlay一年內到期的長期應付 Lon g-term acco unt payable due within one year 一年后到期的長期應付 Lon g-term acco unt payable over one year 專項應付款Special payable一年內到期的專項應付 Lon g-term special payable due within one year 一年后到期的

43、專項應付 Lon g-term special payable over one year 遞延稅 款 Deferral taxes三、所有者權益類 OWNERS' EQUITY資本Capita 實收資本(或股本)Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本 Paid-up stock 已歸還投資In vestme nt Returned公積資本公積 Capital reserve資本(或股本)溢價 Capital(or Stock) premium接受捐贈非現(xiàn)金資產(chǎn)準備 Receive non-cash don ate re

44、serve 股權投資準備 Stock right investment reserves 撥款轉入 Allocate sums cha ngeover in 夕卜幣資本折算差額Foreig n curre ncy capital其他資本公積Other capital reserve盈余公積 Surplus reserves 法定盈余公積Legal surplus任意盈余公積Free surplus reserves法定公益金Legal public welfare fund儲藏基金 Reserve fu nd企業(yè)開展基金En terprise expe nsion fund禾U潤歸還投資 Pr

45、ofits capitalizad on return of investment利潤 Profits本年利潤 Current year profits利潤分配 Profit distributio n其他轉入 Other che ngeover in提取法定盈余公積Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取儲藏基金 Withdrawal reserve fund提取企業(yè)開展基金Withdrawal reserve for bus in ess expa nsion提取職工獎勵及福利基金With

46、drawal staff and workers'bo nus and welfarefund禾U潤歸還投資 Profits capitalizad on return of investment應付優(yōu)先股股利 Preferred Stock divide nds payable提取任意盈余公積 Withdrawal other com mon accumulati on fund應付普通股股利 Com mon Stock divide nds payable轉作資本(或股本)的普通股股利Com mon Stock divide nds cha nge to assets(orstoc

47、k)未分配利潤Un distributed profit四、本錢類 Cost生產(chǎn)本錢 Cost of manu facture根本生產(chǎn)本錢Base cost of manu facture輔助生產(chǎn)本錢Auxiliary cost of manu facture制造費用 Manu facturi ng overhead材料費 Materials管理人員工資Executive Salaries獎金Wages退職金 Retireme nt allowa nee補貼Bonus夕卜保勞務費Outsourc ing fee福利費 Employee ben efits/welfare會議費 Coferemc

48、e加班餐費 Special duties市內交通費Busin ess traveli ng通訊費 Corresp ondence 費 Corresp ondence水電取暖費Water and Steam稅費 Taxes and dues租賃費 Re nt管理費 Maintenance車輛維護費Vehicles maintenance油料費 Vehicles maintenance 培訓費 Educati on and training 接待費 En tertai nment 圖書、印刷費 Books and printing 運費 Tran spotati on 保險費 In sura ne

49、e premium 支付手續(xù)費Commissi on雜費 Sundry charges 折舊費 Depreciati on expe nse 機物料消耗Article of con sumption勞動保護費Labor protecti on fees季節(jié)性停工損失Loss on seas on ality cessati on勞務本錢 Service costs五、損益類 Profit and loss收入In come 業(yè)務收入 OPERATING INCOME 主營業(yè)務收入Prime operati ng reve nue產(chǎn)品銷售收入 Sales reve nue 效勞收入 Servic

50、e reve nue 其他業(yè)務收入Other operati ng reve nue材料銷售 Sales materials代購代售包裝物出租Wrappage lease出讓資產(chǎn)使用權收入 Remise right of assets revenue 返還所得稅 Reimburseme nt of in come tax 其他收入 Other reve nue 投資收益 In vestme nt in come 短期投資收益Curre nt in vestme nt in come長期投資收益Lon g-term in vestme nt in come計提的委托貸款減值準備 Withdraw

51、al of e ntrust loans reserves 補貼收入 Subsidize reve nue 國家扶持補貼收入 Subsidize revenue from country 其他補貼收入 Other subsidize revenue 營業(yè)外收入NON-OPERATING INCOME非貨幣性交易收益Non-cash deal in come現(xiàn)金溢余 Cash overage 處置固定資產(chǎn)凈收益 Net in come on disposal of fixed assets 出售無形資產(chǎn)收益 In come on sales of in ta ngible assets 固定 資產(chǎn)盤盈 Fixed assets inventory profit 罰款凈