三大报表中英文对照

资产负债表BalaneeSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowaneereceivable应收岀口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品（库存商品）Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment:其中：长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifferenee长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中：土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支岀Improvementexpenditureoffixedassets其他长期资产OtherIongtermassets其中：特准储备物资Among^Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表（续表）BalaneeSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayable预收帐款Advancesfromcustomers应付工资Accruedpayroll应付福利费Welfarepayable应付利润（股利）Profitspayable应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlong-termliabilities其中：特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities*少数股东权益Minorityinterests实收资本（股本）SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson"scapital其中：国有法人资本Including:State-ownedlegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital夕卜商资本Foreignbusinessmen"scapital资本公积Capitalsurplus盈余公积surplusreserve其中：法定盈余公积Including:statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失（以“"号填列）Unaffirmedinvestmentloss未分配利润Retainedearnings夕卜币报表折算差额ConverteddiffereneeinForeignCurrencyStatements所有者权益合计Totalshareholdersequity负债及所有者权益总计TotalLiabilities&Equity禾U润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including:Exportsales减：销售折扣与折让Less:Salesdiscountandallowances产品销售净额Netsalesofproducts减：产品销售税金Less：Salestax产品销售成本Costofsales其中：岀口产品销售成本Including:Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less:Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpensesihcome）years其中：利息支岀（减利息收入）Including:Interestexpenses（minusinterest汇兑损失（减汇兑收益）Exchangelosses（minusexchangegains）产品销售利润Profitonsales加：其他业务利润Add:profitfromotheroperations营业利润Operatingprofit力廿：投资收益Add:Incomeoninvestment加：营业外收入Add:Non-operatingincome减：营业外支岀Less:Non-operatingexpenses力廿：以前年度损益调整Add:adjustmentoflossandgainforprevious利润总额Totalprofit减：所得税Less:Incometax净利润Netprofit现金流量表CashFlowsStatementPreparedby:Period:Unit:ItemsCashFlowsfromOperatingActivities:01)Cashreceivedfromsalesofgoodsorrenderingofservices02)RentalreceivedValueaddedtaxonsalesreceivedandrefundsofvalue03)addedtaxpaidtax04)Refundofothertaxesandlevyotherthanvalueadded07)Othercashreceivedrelatingtooperatingactivities08)Sub-totalofcashinflows09)CashpaidforgoodsandservicesCashpaidforoperatingleasesCashpaidtoandonbehalfofemployeesValueaddedtaxonpurchasespaidIncometaxpaidTaxespaidotherthanvalueaddedtaxandincometaxOthercashpaidrelatingtooperatingactivitiesSub-totalofcashoutflowsNetcashflowsfromoperatingactivitiesCashFlowsfromInvestingActivities:CashreceivedfromreturnofinvestmentsCashreceivedfromdistributionofdividendsorprofits22)CashreceivedfrombondinterestincomeNetcashreceivedfromdisposaloffixedassets,intangible23)assetsandotherlong-termassetsOthercashreceivedrelatingtoinvestingactivitiesSub-totalofcashinflowsCashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassetsCashpaidtoacquireequityinvestmentsCashpaidtoacquiredebtinvestmentsOthercashpaidrelatingtoinvestingactivitiesSub-totalofcashoutflowsNetcashflowsfrominvestingactivitiesCashFlowsfromFinancingActivities:ProceedsfromissuingsharesProceedsfromissuingbondsProceedsfromborrowingsOtherproceedsrelatingtofinancingactivitiesSub-totalofcashinflowsCashrepaymentsofamountsborrowed44)Cashpaymentsofexpensesonanyfinancingactivities45)Cashpaymentsfordistributionofdividendsorprofits46)Cashpaymentsofinterestexpenses47)Cashpaymentsforfinanceleases48)CashpaymentsforreductionofregisteredcapitalOthercashpaymentsrelatingtofinancingactivitiesSub-totalofcashoutflowsNetcashflowsfromfinancingactivitiesEffectofForeignExchangeRateChangesonCashNetIncreaseinCashandCashEquivalentsSupplementalInformation1.InvestingandFinancingActivitiesthatdonotInvolveinCashReceiptsandPayments56)Repaymentofdebtsbythetransferoffixedassets57)Repaymentofdebtsbythetransferofinvestments58)Investmentsintheformoffixedassets59)Repaymentsofdebtsbythetransferofinvestories2.ReconciliationofNetProfittoCashFlowsfromOperatingActivitiesNetprofitAddprovisionforbaddebtorbaddebtwrittenoffDepreciationoffixedassetsAmortizationofintangibleassetsLossesondisposaloffixedassets,intangibleassetsandotherlong-termassets(ordeduct:gains)LossesonscrappingoffixedassetsFinancialexpensesLossesarisingfrominvestments(ordeduct:gains)Deferedtaxcredit(ordeduct:debit)Decreaseininventories(ordeduct：increase)Decreaseinoperatingreceivables(ordeduct:increase)Increaseinoperatingpayables(ordeduct:decrease)Netpaymentonvalueaddedtax(ordeduct:netreceiptsNetcashflowsfromoperatingactivitiesNetIncreaseinCashandCashEquivalentscashattheendoftheperiodLess:cashatthebeginningoftheperiodPlus:cashequivalentsattheendoftheperiodLess:cashequivalentsatthebeginningoftheperiodNetincreaseincashandcashequivalents现金流量表的现金流量声明拟制人：时间：单位：项目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）用现金支付经营租赁）用现金支付，并代表员工）增值税购货支付）所得税的缴纳）支付的税款以外的增值税和所得税）其他现金支付有关的经营活动）分，总的现金流出）净经营活动的现金流量cash流向与投资活动：）所收到的现金收回投资）所收到的现金从分配股利，利润）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）资产和其他长期资产）其他收到的现金与投资活动）小计的现金流入量用现金支付购建固定资产，无形资产）和其他长期资产）用现金支付，以获取股权投资）用现金支付收购债权投资）其他现金支付的有关投资活动）分，总的现金流出）的净现金流量，投资活动产生cash流量筹资活动：）的收益，从发行股票）的收益，由发行债券）的收益，由借款）其他收益有关的融资活动），小计的现金流入量）的现金偿还债务所支付的）现金支付的费用，对任何融资活动）支付现金，分配股利或利润）以现金支付的利息费用）以现金支付，融资租赁）以现金支付，减少注册资本）其他现金收支有关的融资活动）分，总的现金流出）的净现金流量从融资活动effect的外汇汇率变动对现金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）偿还债务的转让固定资产）偿还债务的转移投资）投资在形成固定资产）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动）净利润）补充规定的坏帐或不良债务注销）固定资产折旧）无形资产摊销损失处置固定资产，无形资产）和其他长期资产（或减：收益））损失固定资产报废）财务费用）引起的损失由投资管理（或减：收益））defered税收抵免（或减：借记卡））减少存货（或减：增加））减少经营性应收（或减：增加））增加的经营应付账款（或减：减少））净支付的增值税（或减：收益净额）净经营活动的现金流量3.net增加现金和现金等价物）的现金，在此期限结束）减：现金期开始）加：现金等价物在此期限结束）减：现金等价物期开始），净增加现金和现金等价物