中英文对照财务报表（有何谬误，欢迎指正）资产负债表 Balance Sheet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:Fixedassets 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 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：Costof 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本文来自: 人大经济论坛会计与财务管理版，详细出处参考：会计要素的计量属性basis of measurement历史成本 historical cost重置成本 replacement cost可实现净值 net-realizable value现值 present value公允价值 fair value财务报告 financial statement资产负债表 Balance Sheet利润表 Income Statement现金流量表 Cash Flow Statement所有者权益变动表 Statement of Changes in Equity附注 notesDisclosure notesChap. 2货币资金 monetary assets现金 cash银行账户 bank account现金等价物 cash equivalentChap. 3金融资产 financial instruments以公允价值计量且变动计入当期损益的金融资产Measure at fair value through profit or loss交易性金融资产 held for trading指定为以公允价值计量且变动计入当期损益的金融资产Identified as at fair value through profit or loss持有到期投资Held-to –maturity investment贷款和应收账款 Loans and receivables 可供出售金融资产available-for-sale financial assets减值 impairment减值损失 impairment lossChap. 4存货 inventory存货的种类：Classification of inventory 原材料 raw materials inventory在产品 work-in-progress inventory半成品 component parts产成品 finished goods inventory商品 merchandise inventory周转材料 supplies inventory发出存货的计量 cost flow assumption先进先出法 first-in-first-out (FIFO) 后进先出法 last-in-first-out (LIFO)移动加权平均法moving-average unit cost全月一次加权平均法weighted-average system个别计价法（具体辨认法）specific identification期末存货的计量ending balance of inventory成本与可变现净值孰低lower-of –cost-or-market valueNet-realizable value存货跌价准备Allowance to reduce inventory to LCM资产减值损失—存货减值损失loss of impairment on assets ---- loss of impairment on inventoryChap. 5长期股权投资 long-term investment –shareInvestment in subsidiary ***成本法 cost method权益法 equity method投资收益 investment income可转换 convertibleChap. 6固定资产 capital assets在建工程 wok-in-progress construction 折旧 amortization平均年限法 straight-line-method工作量法 unit-of- production双倍余额递减法declining-balance method年数总和法sum-of-the-years-digits method后续支出 subsequent expenditure资本化 capitalized cost费用化 expensed cost处置 retirement and disposal持有待售的固定资产capital assets held for sale固定资产清理 disposal of capital assets 固定资产减值准备allowance of impairments on capital assetsChap. 7无形资产 intangible assets专利权 patents非专利技术industrial design registration商标权 trademarks and trade name著作权 copyright特许权 franchise rights土地使用权 rights of using land Chap. 8投资性房地产investment property /profitable estateChap. 9非货币性资产交换 non-monetary assets exchange商业实质 commercial substanceChap. 10资产减值 assets impairment估计 evaluation资产组 assets group cash generate unit 商誉 goodwillChap. 11负债 liabilities流动负债 current liabilities非流动负债 non-current liabilities初始计量 initial measurement辞退福利 fire fringe进口 import出口 export可转换公司债券 convertible bond Chap. 12所有者权益 equity实收资本 issued capital资本公积 capital reserve股本溢价 share premium留存收益 retained earnings未分配利润 distributed profitChap. 13完工百分比法 percentage of completion method建造合同 construction contract直接法 direct method间接法 indirect method分部报告 segment report关联方 related party租赁 lease担保 guaranteeChap. 15或有事项 contingencies或有资产 contingent assets或有负债 contingent liabilities亏损合同 onerous contractChap.16重组 reorganization /resutruction Chap. 18借款费用borrowing costs borrowing expenditure溢价 premium折价 discount资本化 capitalize costsChap. 20所得税 income tax计税基础 tax base永久性差别 permanent difference暂时性差别 temporary difference应纳税暂时性差异taxable temporary differences可抵扣暂时性差异 deductible temporary difference递延所得税资产 deferred tax assets递延所得税负债deferred tax liabilitiesChap. 21外币折算translation of foreign currency外币交易 foreign currency transactions 外币财务报表折算translation offoreign currency financial statement 即期汇率current exchange rate远期汇率 future exchange rate通货膨胀 inflationChap. 22出租人 lessor承租人 lessee经营租赁 operating lease融资租赁 finance lease / capital lease 售后租回 sale and leasebackChap. 23会计政策、会计估计变更和差错更正Changes in accounting policies, changes in accounting estimates and corrections of errors会计估计Accounting estimatesChap. 24资产负债表日后事项Events after the balance sheet date调整事项 Adjusting event非调整事项 Unadjusting event利润分配 profit allocation以前年度损益调整retained earnings--prior year adjustment Undistributed profit—prior year adjustmentChap. 25企业合并 corporate combination长期股权投资long-term investment--shareInvestment in subsidiary ***Chap. 26合并财务报表consolidated financial statementConsolidated Balance Sheet Consolidated Income Statement Consolidated Cash Flow Statement Consolidated Statement of Changes in Equity。