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英文版资产负债表、利润表、现金流量表

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发表于 2011-6-19 18:14:27 | 显示全部楼层 |阅读模式

项 目    ITEM

货币资金 Cash
短期投资 Short term investments
应收票据 Notes receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收帐款 Accounts receivable
其他应收款 Other receivables
预付帐款 Accounts prepaid
期货保证金 Future guarantee
应收补贴款 Allowance receivable
应收出口退税 Export drawback receivable
存货
Inventories
其中:原材料 Including:Raw materials
产成品(库存商品) Finished goods
待摊费用
Prepaid and deferred expenses
待处理流动资产净损失 Unsettled G/L on current assets
一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear
其他流动资产
Other current assets
流动资产合计 Total current assets
长期投资: Long-term investment:
其中:长期股权投资 Including long term equity investment
长期债权投资 Long term securities investment
*合并价差 Incorporating price difference
长期投资合计
Total long-term investment
固定资产原价 Fixed assets-cost
减:累计折旧 Less:Accumulated Dpreciation
固定资产净值 Fixed assets-net value
减:固定资产减值准备
Less:Impairment of fixed assets
固定资产净额 Net value of fixed assets
固定资产清理 Disposal of fixed assets
工程物资 Project material
在建工程 Construction in Progress
待处理固定资产净损失 Unsettled G/L on fixed assets
固定资产合计 Total tangible assets
无形资产
Intangible assets
其中:土地使用权 Including and use rights
递延资产(长期待摊费用)Deferred assets
其中:固定资产修理
Including:Fixed assets repair
固定资产改良支出 Improvement expenditure of fixed assets
其他长期资产 Other long term assets
其中:特准储备物资
    Among it:Specially approved reserving materials
无形及其他资产合计 Total intangible assets and other assets
递延税款借项 Deferred assets debits
资 产 总 计
Total Assets



资产负债表(续表) Balance Sheet

项 目    ITEM

短期借款 Short-term loans
应付票款 Notes payable
应付帐款 Accounts payab1e
预收帐款 Advances from customers
应付工资 Accrued payro1l
应付福利费 Welfare payable
应付利润(股利)   Profits payab1e
应交税金
Taxes payable
其他应交款 Other payable to government
其他应付款 Other creditors
预提费用
Provision for expenses
预计负债 Accrued liabilities
一年内到期的长期负债 Long term liabilities due within one year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期借款
Long-term loans payable
应付债券 Bonds payable
长期应付款 long-term accounts payable
专项应付款 Special accounts payable
其他长期负债
Other long-term liabilities
其中:特准储备资金 Including:Special reserve fund
长期负债合计
Total long term liabilities
递延税款贷项 Deferred taxation credit
负 债 合 计 Total liabilities

*
少数股东权益 Minority interests
实收资本(股本)  Subscribed 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 Including: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 businessmen"s capital
资本公积 Capital surplus
盈余公积 surplus reserve
其中:法定盈余公积 Including:statutory surplus reserve 学会计xuekuaiji.com
公益金    public welfare fund
补充流动资本 Supplermentary current capital
*
未确认的投资损失(以“-”号填列)    Unaffirmed investment loss
未分配利润 Retained earnings
外币报表折算差额 Converted difference in Foreign Currency Statements
所有者权益合计
   Total shareholder"s equity       
 
负债及所有者权益总计
Total Liabilities & Equity


[ 本帖最后由 crimsonclaw 于 2011-6-19 18:33 编辑 ]

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 楼主| 发表于 2011-6-19 18:19:52 | 显示全部楼层
利润表 INCOME STATEMENT

项 目 ITEMS

产品销售收入  Sales of products
其中:出口产品销
售收入  Including:Export sales
减:销售折扣与折让  Less:Sales discount and allowances
产品销售净额 Net sales of products
减:产品销售税金 Less:Sales tax
产品销售成本  Cost of sales
其中:出口产品销售成本 Including:Cost of export sales
产品销售毛利  Gross profit on sales
减:销售费用  Less:Selling expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome)
汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)
产品销售利润 Profit on sales
加:其他业务利润 Add:profit from other operations
营业利润 Operating profit
加:投资收益 Add:Income on investment
加:营业外收入 Add:Non-operating income
减:营业外支出 Less:Non-operating expenses
加:以前年度损益调整 Add:adjustment of loss and gain for previous years
利润总额  Total profit
减:所得税  Less:Income tax
净利润  Net profit


[ 本帖最后由 crimsonclaw 于 2011-6-19 18:35 编辑 ]
 楼主| 发表于 2011-6-19 18:21:47 | 显示全部楼层

现金流量表Cash Flows Statement

Prepared by: Period: Unit:
Items
1.Cash Flows from Operating Activities:
  01)Cash received from sales of goods or rendering of services
  02)Rental received
 Value added tax on sales received and refunds of value
  03)added tax paid
 04)Refund of other taxes and levy other than value added tax
 07)Other cash received relating to operating activities
 08)Sub-total of cash inflows
 09)Cash paid for goods and services
 10)Cash paid for operating leases
 11)Cash paid to and on behalf of employees
 12)Value added tax on purchases paid
 13)Income tax paid
 14)Taxes paid other than value added tax and income tax
 17)Other cash paid relating to operating activities
 18)Sub-total of cash outflows
  19)Net cash flows from operating activities
2.Cash Flows from Investing Activities:
 20)Cash received from return of investments
 21)Cash received from distribution of dividends or profits
 22)Cash received from bond interest income
 Net cash received from disposal of fixed assets,intangible
  23)assets and other long-term assets
 26)Other cash received relating to investing activities
 27)Sub-total of cash inflows
 Cash paid to acquire fixed assets,intangible assets
  28)and other long-term assets
 29)Cash paid to acquire equity investments
 30)Cash paid to acquire debt investments
 33)Other cash paid relating to investing activities
 34)Sub-total of cash outflows
  35)Net cash flows from investing activities
3.Cash Flows from Financing Activities:
 36)Proceeds from issuing shares
 37)Proceeds from issuing bonds
 38)Proceeds from borrowings
 41)Other proceeds relating to financing activities
 42)Sub-total of cash inflows
 43)Cash repayments of amounts borrowed
 44)Cash payments of expenses on any financing activities
 45)Cash payments for distribution of dividends or profits
 46)Cash payments of interest expenses
 47)Cash payments for finance leases
 48)Cash payments for reduction of registered capital
 51)Other cash payments relating to financing activities
 52)Sub-total of cash outflows
 53)Net cash flows from financing activities
4.Effect of Foreign Exchange Rate Changes on Cash
5.Net Increase in Cash and Cash Equivalents

Supplemental Information
1.Investing and Financing Activities that do not Involve in
  Cash Receipts and Payments
 56)Repayment of debts by the transfer of fixed assets
 57)Repayment of debts by the transfer of investments
 58)Investments in the form of fixed assets
 59)Repayments of debts by the transfer of investories
2.Reconciliation of Net Profit to Cash Flows from Operating Activities
 62)Net profit
 63)Add provision for bad debt or bad debt written off
  64)Depreciation of fixed assets
 65)Amortization of intangible assets
 Losses on disposal of fixed assets,intangible assets
  66)and other long-term assets (or deduct:gains)
 67)Losses on scrapping of fixed assets
 68)Financial expenses
 69)Losses arising from investments (or deduct:gains)
 70)Defered tax credit (or deduct:debit)
 71)Decrease in inventories (or deduct:increase)
 72)Decrease in operating receivables (or deduct:increase)
 73)Increase in operating payables (or deduct:decrease)
 74)Net payment on value added tax (or deduct:net receipts
 75)Net cash flows from operating activities
3.Net Increase in Cash and Cash Equivalents
 76)cash at the end of the period
 77)Less:cash at the beginning of the period
 78)Plus:cash equivalents at the end of the period
 79)Less:cash equivalents at the beginning of the period
  80)Net increase in cash and cash equivalents


现金流量表的现金流量声明
拟制人:时间:单位:

项目

1.cash流量从经营活动:

01 )所收到的现金从销售货物或提供劳务

02 )收到的租金

增值税销售额收到退款的价值

03 )增值税缴纳

04 )退回的其他税收和征费以外的增值税

07 )其他现金收到有关经营活动

08 )分,总现金流入量

09 )用现金支付的商品和服务

10 )用现金支付经营租赁

11 )用现金支付,并代表员工

12 )增值税购货支付

13 )所得税的缴纳

14 )支付的税款以外的增值税和所得税

17 )其他现金支付有关的经营活动

18 )分,总的现金流出

19 )净经营活动的现金流量

2.cash流向与投资活动:

20 )所收到的现金收回投资

21 )所收到的现金从分配股利,利润

22 )所收到的现金从国债利息收入

现金净额收到的处置固定资产,无形资产

23 )资产和其他长期资产

26 )其他收到的现金与投资活动

27 )小计的现金流入量

用现金支付购建固定资产,无形资产

28 )和其他长期资产

29 )用现金支付,以获取股权投资

30 )用现金支付收购债权投资

33 )其他现金支付的有关投资活动

34 )分,总的现金流出

35 )的净现金流量,投资活动产生

3.cash流量筹资活动:

36 )的收益,从发行股票

37 )的收益,由发行债券

38 )的收益,由借款

41 )其他收益有关的融资活动

42 ) 小计的现金流入量

43 )的现金偿还债务所支付的

44 )现金支付的费用,对任何融资活动

45 )支付现金,分配股利或利润

46 )以现金支付的利息费用

47 )以现金支付,融资租赁

48 )以现金支付,减少注册资本

51 )其他现金收支有关的融资活动

52 )分,总的现金流出

53 )的净现金流量从融资活动

4.effect的外汇汇率变动对现金

5.net增加现金和现金等价物

补充资料


1.investing活动和筹资活动,不参与

现金收款和付款

56 )偿还债务的转让固定资产

57 )偿还债务的转移投资

58 )投资在形成固定资产

59 )偿还债务的转移库存量

2.reconciliation净利润现金流量从经营
活动
62 )净利润

63 )补充规定的坏帐或不良债务注销

64 )固定资产折旧

65 )无形资产摊销

损失处置固定资产,无形资产

66 )和其他长期资产(或减:收益)

67 )损失固定资产报废

68 )财务费用

69 )引起的损失由投资管理(或减:收益)

70 ) defered税收抵免(或减:借记卡)

71 )减少存货(或减:增加)

72 )减少经营性应收(或减:增加)

73 )增加的经营应付账款(或减:减少)

74 )净支付的增值税(或减:收益净额

75 )净经营活动的现金流量

3.net增加现金和现金等价物

76 )的现金,在此期限结束

77 )减:现金期开始

78 )加:现金等价物在此期限结束

79 )减:现金等价物期开始

80 ) 净增加现金和现金等价物


[ 本帖最后由 crimsonclaw 于 2011-6-19 18:41 编辑 ]
发表于 2011-8-8 04:27:22 | 显示全部楼层

要学习

多记写单词才好
发表于 2011-8-18 14:27:40 | 显示全部楼层
Thank  you very  much !
发表于 2011-9-5 09:30:02 | 显示全部楼层
好好学习,天天向上,楼主万岁~
发表于 2011-9-8 22:14:35 | 显示全部楼层
学习!!!!!!!!!!
发表于 2011-9-14 14:19:28 | 显示全部楼层
哇,不错,谢谢,学习了
发表于 2011-11-12 20:36:57 | 显示全部楼层
LZ好人。。。xiexie~~
发表于 2012-4-1 10:08:28 | 显示全部楼层
多谢楼主,实在是好东西
发表于 2012-5-25 09:16:31 | 显示全部楼层

谢谢楼主分享

很感谢楼主哦,好东西
发表于 2012-7-27 23:54:40 | 显示全部楼层
好东西啊!!!!!!
发表于 2012-8-1 16:34:29 | 显示全部楼层

good

thank you very much..
发表于 2012-10-25 21:12:06 | 显示全部楼层

给力

顶一个。。。。。。
回复 支持 反对

使用道具 举报

发表于 2013-1-16 17:54:01 | 显示全部楼层
thank you very much
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