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資產(chǎn)負(fù)債表、利潤表完整英文版

時(shí)間:2023-04-01 01:42:37 商務(wù)英語 我要投稿
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資產(chǎn)負(fù)債表、利潤表完整英文版

資產(chǎn)負(fù)債表 Balance Sheet
項(xiàng) 目    ITEM
貨幣資金  Cash
短期投資  Short term investments
應(yīng)收票據(jù)  Notes receivable
應(yīng)收股利  Dividend receivable
應(yīng)收利息  Interest receivable
應(yīng)收帳款  Accounts receivable
其他應(yīng)收款 Other receivables
預(yù)付帳款 Accounts prepaid
期貨保證金 Future guarantee
應(yīng)收補(bǔ)貼款 Allowance receivable
應(yīng)收出口退稅 Export drawback receivable
存貨  Inventories
其中:原材料 Including:Raw materials
產(chǎn)成品(庫存商品) Finished goods
待攤費(fèi)用  Prepaid and deferred expenses
待處理流動資產(chǎn)凈損失  Unsettled G/L on current assets
一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear
其他流動資產(chǎn)  Other current assets
流動資產(chǎn)合計(jì)  Total current assets
長期投資: Long-term investment:
其中:長期股權(quán)投資 Including long term equity investment
長期債權(quán)投資 Long term securities investment
*合并價(jià)差 Incorporating price difference
長期投資合計(jì)  Total long-term investment
固定資產(chǎn)原價(jià) Fixed assets-cost
減:累計(jì)折舊 Less:Accumulated Dpreciation
固定資產(chǎn)凈值 Fixed assets-net value
減:固定資產(chǎn)減值準(zhǔn)備  Less:Impairment of fixed assets
固定資產(chǎn)凈額  Net value of fixed assets
固定資產(chǎn)清理  Disposal of fixed assets
工程物資  Project material
在建工程  Construction in Progress
待處理固定資產(chǎn)凈損失  Unsettled G/L on fixed assets
固定資產(chǎn)合計(jì) Total tangible assets
無形資產(chǎn)  Intangible assets
其中:土地使用權(quán)  Including and use rights
遞延資產(chǎn)(長期待攤費(fèi)用)Deferred assets
其中:固定資產(chǎn)修理  Including:Fixed assets repair
固定資產(chǎn)改良支出 Improvement expenditure of fixed assets
其他長期資產(chǎn) Other long term assets
其中:特準(zhǔn)儲備物資     Among it:Specially approved reserving materials
無形及其他資產(chǎn)合計(jì)  Total intangible assets and other assets
遞延稅款借項(xiàng) Deferred assets debits
資 產(chǎn) 總 計(jì)  Total Assets
貨幣資金  Cash
短期投資  Short term investments
應(yīng)收票據(jù)  Notes receivable
應(yīng)收股利  Dividend receivable
應(yīng)收利息  Interest receivable
應(yīng)收帳款  Accounts receivable
其他應(yīng)收款 Other receivables
預(yù)付帳款 Accounts prepaid
期貨保證金 Future guarantee
應(yīng)收補(bǔ)貼款 Allowance receivable
應(yīng)收出口退稅 Export drawback receivable
存貨  Inventories
其中:原材料 Including:Raw materials
產(chǎn)成品(庫存商品) Finished goods
待攤費(fèi)用  Prepaid and deferred expenses
待處理流動資產(chǎn)凈損失  Unsettled G/L on current assets
一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear
其他流動資產(chǎn)  Other current assets
流動資產(chǎn)合計(jì)  Total current assets
長期投資: Long-term investment:
其中:長期股權(quán)投資 Including long term equity investment
長期債權(quán)投資 Long term securities investment
*合并價(jià)差 Incorporating price difference
長期投資合計(jì)  Total long-term investment
固定資產(chǎn)原價(jià) Fixed assets-cost
減:累計(jì)折舊 Less:Accumulated Dpreciation
固定資產(chǎn)凈值 Fixed assets-net value
減:固定資產(chǎn)減值準(zhǔn)備  Less:Impairment of fixed assets
固定資產(chǎn)凈額  Net value of fixed assets
固定資產(chǎn)清理  Disposal of fixed assets
工程物資  Project material
在建工程  Construction in Progress
待處理固定資產(chǎn)凈損失  Unsettled G/L on fixed assets
固定資產(chǎn)合計(jì) Total tangible assets
無形資產(chǎn)  Intangible assets
其中:土地使用權(quán)  Including and use rights
遞延資產(chǎn)(長期待攤費(fèi)用)Deferred assets
其中:固定資產(chǎn)修理  Including:Fixed assets repair
固定資產(chǎn)改良支出 Improvement expenditure of fixed assets
其他長期資產(chǎn) Other long term assets
其中:特準(zhǔn)儲備物資     Among it:Specially approved reserving materials
無形及其他資產(chǎn)合計(jì)  Total intangible assets and other assets
遞延稅款借項(xiàng) Deferred assets debits
資 產(chǎn) 總 計(jì)  Total Assets
短期借款  Short-term loans
應(yīng)付票款  Notes payable
應(yīng)付帳款  Accounts payab1e
預(yù)收帳款  Advances from customers
應(yīng)付工資  Accrued payro1l
應(yīng)付福利費(fèi) Welfare payable
應(yīng)付利潤(股利)   Profits payab1e
應(yīng)交稅金  Taxes payable
其他應(yīng)交款 Other payable to government
其他應(yīng)付款 Other creditors
預(yù)提費(fèi)用  Provision for expenses
預(yù)計(jì)負(fù)債  Accrued liabilities
一年內(nèi)到期的長期負(fù)債  Long term liabilities due within one year
其他流動負(fù)債  Other current liabilities
流動負(fù)債合計(jì) Total current liabilities
長期借款  Long-term loans payable
應(yīng)付債券  Bonds payable
長期應(yīng)付款 long-term accounts payable
專項(xiàng)應(yīng)付款 Special accounts payable
其他長期負(fù)債  Other long-term liabilities
其中:特準(zhǔn)儲備資金 Including:Special reserve fund
長期負(fù)債合計(jì)  Total long term liabilities
遞延稅款貸項(xiàng)  Deferred taxation credit
負(fù) 債 合 計(jì)  Total liabilities
* 少數(shù)股東權(quán)益  Minority interests
實(shí)收資本(股本)  Subscribed Capital
國家資本  National capital
集體資本  Collective capital
法人資本  Legal person"s capital
其中:國有法人資本  Including:State-owned legal person"s capital
集體法人資本  Collective legal person"s capital
個(gè)人資本  Personal capital
外商資本  Foreign businessmen"s capital
資本公積  Capital surplus
盈余公積  surplus reserve
其中:法定盈余公積  Including:statutory surplus reserve
公益金    public welfare fund
補(bǔ)充流動資本  Supplermentary current capital
* 未確認(rèn)的投資損失(以“-”號填列)    Unaffirmed investment loss
未分配利潤 Retained earnings
外幣報(bào)表折算差額 Converted difference in Foreign Currency Statements
所有者權(quán)益合計(jì)   Total shareholder"s equity          
負(fù)債及所有者權(quán)益總計(jì)  Total Liabilities & Equity
產(chǎn)品銷售收入  Sales of products
其中:出口產(chǎn)品銷
售收入  Including:Export sales
減:銷售折扣與折讓  Less:Sales discount and allowances
產(chǎn)品銷售凈額 Net sales of products
減:產(chǎn)品銷售稅金 Less:Sales tax
產(chǎn)品銷售成本  Cost of sales
其中:出口產(chǎn)品銷售成本 Including:Cost of export sales
產(chǎn)品銷售毛利  Gross profit on sales
減:銷售費(fèi)用  Less:Selling expenses
管理費(fèi)用 General and administrative expenses
財(cái)務(wù)費(fèi)用 Financial expenses
其中:利息支出(減利息收入) Including:Interest expenses (minusinterest ihcome)
匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)
產(chǎn)品銷售利潤 Profit on sales
加:其他業(yè)務(wù)利潤 Add:profit from other operations
營業(yè)利潤 Operating profit
加:投資收益 Add:Income on investment
加:營業(yè)外收入 Add:Non-operating income
減:營業(yè)外支出 Less:Non-operating expenses
加:以前年度損益調(diào)整 Add:adjustment of loss and gain for previous years
利潤總額  Total profit
減:所得稅  Less:Income tax
凈利潤  Net profit

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