当前位置:文档之家› 财务报表英文翻译 Financial Statement

财务报表英文翻译 Financial Statement

资产负债表Statement of Financial Position(一)一、资产ASSETS流动资产:Current assets货币资金Cash and cash equivalents (现金和现金等价物)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Buying back the sale of financial assets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Available-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Including: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 repurchase 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:职工奖励及福利基金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 companyTotal 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Statement of Finance Position(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Low priced and easily worn article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Available-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 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应付利息Interests payable应付股利Dividends payable其他应付款Other payables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流动负债合计Total current liabilities非流动负债:Non current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Provisions for liabilities递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities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)其中:国家资本National capital集体资本Collective capital法人资本Legal person's capital个人资本Personal capital外商资本Foreign capital资本公积Capital reserves减:库存股Treasury stock盈余公积Surplus reserves未分配利润Retained earnings/Undistributed profit所有者权益(或股东权益)合计Total owners’ equity (or shareholders’ equity)负债和所有者权益(或股东权益)总计Total liabilities and owners’ equity利润表Profit Statement一、营业总收入Overall sales/Overall income营业收入Including: Sales/Income from operations其中:主营业务收入Sales/Income from main business其他业务收入Sales/Income from other business利息收入Interests income已赚保费Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs其中:营业成本Including: Costs of operations其中:主营业务成本Costs of main business其他业务成本Costs of other business利息支出Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金Refund of insurance premiums赔付支出净额Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红利支出Commissions on insurance policies分保费用Cession charges营业税金及附加Taxes and surcharges on operations销售费用Selling and distribution expenses管理费用General and administrative expenses其中:业务招待费Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用Financial expenses其中:利息支出Interests expenses利息收入Interests income汇兑净损失Foreign exchange net loss资产减值损失Impairment loss on assets加:公允价值变动收益(损失以“-”号填列)Plus: Gain or loss from changes in fair values投资收益(损失以“-”号填列)Investment income其中:对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates汇兑收益(损失以“-”号填列)Gain or loss on foreign exchange transactions三、营业利润(亏损以“-”号填列)Profit from operations加:营业外收入Plus: Non-operating profit其中:非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchange of non-monetary assets政府补助Governmental subsidy债务重组利得Gain of debt restructuring减:营业外支出Less: Non-operating expenses其中:非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失Loss of debt restructuring四、利润总额(亏损总额以“-”号填列)Profit before tax加:应弥补亏损Loss to cover减:所得税费用Less: Income tax expenses五、净利润(净亏损以“-”号填列)Net profit其中:被合并方在合并前实现的净利润Among which: Net profit recognized before the merger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company少数股东损益Minority interest income六、每股收益:Earnings per share (EPS)基本每股收益Basic EPS稀释每股收益Diluted EPS七、其他综合收益Other comprehensive income八、综合收益总额Total comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders现金流量表Cash Flow Statement一、经营活动产生的现金流量Cash flows from operating activities1. 销售商品、提供劳务收到的现金Cash received from the sales of goods and therendering of services2. 客户存款和同业存放款项净增加额Net increase in deposits from customers andplacements from corporations in the same industry3. 向中央银行借款净增加额Net increase in loan from central bank4. 向其他金融机构拆入资金净增加额Net increase in funds borrowed from otherfinancial institutions5. 收到原保险合同保费取得的现金Cash premiums received on original insurancecontracts6. 收到再保险业务现金净额Cash received from re-insurance business7. 保户储金及投资款净增加额Net increase in deposits and investments frominsurers8. 处置交易性金融资产净增加额Net increase in disposal of trading financial assets9. 收取利息、手续费及佣金的现金Interest, handling charges and commissionsreceived10. 拆入资金净增加额Net increase in funds deposit11. 回购业务资金净增加额Net increase in repurchase business funds12. 收到的税费返还Receipts of tax refunds13. 收到其他与经营活动有关的现金Other cash received relating to operatingactivitiesa) 其中:企业内部银行收到的现金Including: Cash received by in-house bank14. 经营活动现金流入小计Sub-total of cash inflows from operating activities15. 购买商品、接受劳务支付的现金Cash payments for goods purchased andservices received16. 客户贷款及垫款净增加额Net increase in loans and payments on behalf17. 存放中央银行和同业款项净增加额Net increase in deposits with centre bank andinterbank18. 支付原保险合同赔付款项的现金Payments of claims for original insurancecontracts19. 支付利息、手续费及佣金的现金Interests, handling charges and commissionspaid20. 支付保单红利的现金Commissions on insurance policies paid21. 支付给职工以及为职工支付的现金Cash payments to and on behalf ofemployees22. 支付的各项税费Payments of all types of taxes23. 支付其他与经营活动有关的现金Other cash payments relating to operatingactivities24. 经营活动现金流出小计Sub-total of cash outflows from operating activities25. 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:Cash flows from investing activities1. 收回投资收到的现金Cash received from disposals and withdraw on investment2. 取得投资收益收到的现金Cash received from returns on investments3. 处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received fromdisposals of fixed assets, intangible assets and other long-term assets4. 处置子公司及其他营业单位收到的现金净额Net cash received from disposals ofsubsidiaries and other business units5. 收到其他与投资活动有关的现金Other cash received relating to investingactivities6. 投资活动现金流入小计Sub-total of cash inflows from investing activities7. 购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquireand construct fixed assets, intangible assets and other long-term assets8. 投资支付的现金Cash payments to acquire investments9. 质押贷款净增加额Net increase in secured loans10. 取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitionsof subsidiaries and other business units11. 支付的其他与投资活动有关的现金Other cash payments relating to investingactivities12. 投资活动现金流出小计Sub-total of cash outflows from investing activities13. 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Cash flows from financing activities1. 吸收投资所收到的现金Cash received from investors in making investment inthe enterprise2. 其中:子公司吸收少数股东投资收到的现金Including: Cash received from issuingshares of minority shareholders3. 取得借款所收到的现金Cash received from borrowings4. 发行债券收到的现金Proceeds from issuance of bonds5. 收到的其他与筹资活动有关的现金Other cash received relating to financingactivities6. 筹资活动现金流入小计Sub-total of cash outflows from financing activities7. 偿还债务所支付的现金Cash repayments of amounts borrowed8. 分配股利、利润或偿付利息所支付的现金Cash payments for distribution ofdividends or profits, or cash payments for interest expenses9. 其中:子公司支付给少数股东的股利、利润Including: Subsidiary companies paycash to minority shareholders for interest expenses and distribution of dividendsor profit10. 支付的其他与筹资活动有关的现金Other cash payments relating to financingactivities11. 筹资活动现金流出小计Sub-total of cash outflows from financing activities12. 筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash and cash equivalents加:期初现金及现金等价物余额Plus: Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents at end of period七、其他项目 Others Item1. 行次Line2. 金额Amount3. 项目Item4. 本月实际Actual for this month5. 去年同期The corresponding period of last year6. 本年累计Accumulative total for this year。

相关主题