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中英文财务报表对照

2008-12-11 18:49 来源:正方翻译网  

  一、企业财务会计报表封面 FINANCIAL REPORT COVER

  报表所属期间之期末时间点 Period Ended

  所属月份 Reporting Period

  报出日期 Submit Date

  记账本位币币种 Local Reporting Currency

  审核人 Verifier

  填表人 Preparer

  二、资产负债表 Balance Sheet

  资产 Assets

  流动资产 Current Assets

  货币资金 Bank and Cash

  短期投资 Current Investment

  一年内到期委托贷款 Entrusted loan receivable due within one year

  减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year

  减:短期投资跌价准备 Less: Impairment for current investment

  短期投资净额 Net bal of current investment

  应收票据 Notes receivable

  应收股利 Dividend receivable

  应收利息 Interest receivable

  应收账款 Account receivable

  减:应收账款坏账准备 Less: Bad debt provision for Account receivable

  应收账款净额 Net bal of Account receivable

  其他应收款 Other receivable

  减:其他应收款坏账准备 Less: Bad debt provision for Other receivable

  其他应收款净额 Net bal of Other receivable

  预付账款 Prepayment

  应收补贴款 Subsidy receivable

  存货 Inventory

  减:存货跌价准备 Less: Provision for Inventory

  存货净额 Net bal of Inventory

  已完工尚未结算款 Amount due from customer for contract work

  待摊费用 Deferred Expense

  一年内到期的长期债权投资 Long-term debt investment due within one year

  一年内到期的应收融资租赁款 Finance lease receivables due within one year

  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

  长期股权投资 Long-term equity investment

  委托贷款 Entrusted loan receivable

  长期债权投资 Long-term debt investment

  长期投资合计 Total for long-term investment

  减:长期股权投资减值准备 Less: Impairment for long-term equity investment

  减:长期债权投资减值准备 Less: Impairment for long-term debt investment

  减:委托贷款减值准备 Less: Provision for entrusted loan receivable

  长期投资净额 Net bal of long-term investment

  其中:合并价差 Include: Goodwill (Negative goodwill)

  固定资产 Fixed assets

  固定资产原值 Cost

  减:累计折旧 Less: Accumulated Depreciation

  固定资产净值 Net bal

  减:固定资产减值准备 Less: Impairment for fixed assets

  固定资产净额 NBV of fixed assets

  工程物资 Material holds for construction of fixed assets

  在建工程 Construction in progress

  减:在建工程减值准备 Less: Impairment for construction in progress

  在建工程净额 Net bal of construction in progress

  固定资产清理 Fixed assets to be disposed of

  固定资产合计 Total fixed assets

  无形资产及其他资产 Other assets & Intangible assets

  无形资产 Intangible assets

  减:无形资产减值准备 Less: Impairment for intangible assets

  无形资产净额 Net bal of intangible assets

  长期待摊费用 Long-term deferred expense

  融资租赁——未担保余值 Finance lease – Unguaranteed residual values

  融资租赁——应收融资租赁款 Finance lease – Receivables

  其他长期资产 Other non-current assets

  无形及其他长期资产合计 Total other assets & intangible assets

  递延税项 Deferred Tax

  递延税款借项 Deferred Tax assets

  资产总计 Total assets

  负债及所有者(或股东)权益 Liability & Equity

  流动负债 Current liability

  短期借款 Short-term loans

  应付票据 Notes payable

  应付账款 Accounts payable

  已结算尚未完工款

  预收账款 Advance from customers

  应付工资 Payroll payable

  应付福利费 Welfare payable

  应付股利 Dividend payable

  应交税金 Taxes payable

  其他应交款 Other fees payable

  其他应付款 Other payable

  预提费用 Accrued Expense

  预计负债 Provision

  递延收益 Deferred Revenue

  一年内到期的长期负债 Long-term liability due within one year

  其他流动负债 Other current liability

  流动负债合计 Total current liability

  长期负债 Long-term liability

  长期借款 Long-term loans

  应付债券 Bonds payable

  长期应付款 Long-term payable

  专项应付款 Grants & Subsidies received

  其他长期负债 Other long-term liability

  长期负债合计 Total long-term liability

  递延税项 Deferred Tax

  递延税款贷项 Deferred Tax liabilities

  负债合计 Total liability

  少数股东权益 Minority interests

  所有者权益(或股东权益) Owners’ Equity

  实收资本(或股本) Paid in capital

  减;已归还投资 Less: Capital redemption

  实收资本(或股本)净额 Net bal of Paid in capital

  资本公积 Capital Reserves

  盈余公积 Surplus Reserves

  其中:法定公益金 Include: Statutory reserves

  未确认投资损失 Unrealised investment losses

  未分配利润 Retained profits after appropriation

  其中:本年利润 Include: Profits for the year

  外币报表折算差额 Translation reserve

  所有者(或股东)权益合计 Total Equity

  负债及所有者(或股东)权益合计 Total Liability & Equity
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关键词:英文   财务报表         

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