- 001-汽車(chē)技術(shù)行業(yè)語(yǔ)料
- 002-機械加工行業(yè)語(yǔ)料
- 003-金融財經(jīng)行業(yè)語(yǔ)料
- 004-通訊技術(shù)行業(yè)語(yǔ)料
- 005-化工技術(shù)行業(yè)語(yǔ)料
- 006-石油鉆井行業(yè)語(yǔ)料
- 007-建筑工程行業(yè)語(yǔ)料
- 008-生物工程行業(yè)語(yǔ)料
- 009-環(huán)境工程行業(yè)語(yǔ)料
- 010-航空航天行業(yè)語(yǔ)料
- 011-醫療器械行業(yè)語(yǔ)料
- 012-煤炭能源行業(yè)語(yǔ)料
- 013-服飾服裝行業(yè)語(yǔ)料
- 014-品牌廣告行業(yè)語(yǔ)料
- 015-商業(yè)營(yíng)銷(xiāo)行業(yè)語(yǔ)料
- 016-旅行旅游行業(yè)語(yǔ)料
- 017-高新科技行業(yè)語(yǔ)料
- 018-電子產(chǎn)品行業(yè)語(yǔ)料
- 019-食品飲料行業(yè)語(yǔ)料
- 020-個(gè)人護理相關(guān)語(yǔ)料
- 021-企業(yè)管理相關(guān)語(yǔ)料
- 022-房地產(chǎn)商行業(yè)語(yǔ)料
- 023-移動(dòng)通訊行業(yè)語(yǔ)料
- 024-銀行業(yè)務(wù)行業(yè)語(yǔ)料
- 025-法律相關(guān)行業(yè)語(yǔ)料
- 026-財務(wù)會(huì )計相關(guān)語(yǔ)料
- 027-醫學(xué)醫療行業(yè)語(yǔ)料
- 028-計算機的行業(yè)語(yǔ)料
- 029-化學(xué)醫藥行業(yè)語(yǔ)料
- 030-合同協(xié)議常用語(yǔ)料
- 031-媒體相關(guān)行業(yè)語(yǔ)料
- 032-軟件技術(shù)行業(yè)語(yǔ)料
- 033-檢驗檢測行業(yè)語(yǔ)料
- 034-貿易運輸行業(yè)語(yǔ)料
- 035-國際經(jīng)濟行業(yè)語(yǔ)料
- 036-紡織產(chǎn)品行業(yè)語(yǔ)料
- 037-物流專(zhuān)業(yè)行業(yè)語(yǔ)料
- 038-平面設計行業(yè)語(yǔ)料
- 039-法語(yǔ)水電承包語(yǔ)料
- 040-法語(yǔ)承包工程語(yǔ)料
- 041-春節的特輯語(yǔ)料庫
- 042-醫學(xué)詞匯日語(yǔ)語(yǔ)料
- 043-石油管路俄語(yǔ)語(yǔ)料
- 044-電機專(zhuān)業(yè)行業(yè)語(yǔ)料
- 045-工業(yè)貿易行業(yè)語(yǔ)料
- 046-建筑工程法語(yǔ)語(yǔ)料
- 047-核電工程行業(yè)語(yǔ)料
- 048-工廠(chǎng)專(zhuān)業(yè)日語(yǔ)語(yǔ)料
- 049-疏浚工程行業(yè)語(yǔ)料
- 050-環(huán)境英語(yǔ)行業(yè)語(yǔ)料
- 051-地鐵常用詞典語(yǔ)料
- 052-常用公告詞典語(yǔ)料
- 英文專(zhuān)業(yè)翻譯
- 法語(yǔ)母語(yǔ)翻譯
- 德語(yǔ)母語(yǔ)翻譯
- 西班牙母語(yǔ)翻譯
- 意大利母語(yǔ)翻譯
- 拉丁語(yǔ)專(zhuān)業(yè)翻譯
- 葡萄牙母語(yǔ)翻譯
- 丹麥母語(yǔ)翻譯
- 波蘭母語(yǔ)翻譯
- 希臘母語(yǔ)翻譯
- 芬蘭母語(yǔ)翻譯
- 匈牙利母語(yǔ)翻譯
- 俄語(yǔ)母語(yǔ)翻譯
- 克羅地亞翻譯
- 阿爾巴尼亞翻譯
- 挪威母語(yǔ)翻譯
- 荷蘭母語(yǔ)翻譯
- 保加利亞翻譯
- 日語(yǔ)專(zhuān)業(yè)翻譯
- 專(zhuān)業(yè)韓語(yǔ)翻譯
- 馬來(lái)語(yǔ)翻譯
- 印地語(yǔ)翻譯
- 波斯語(yǔ)翻譯
- 老撾語(yǔ)翻譯
- 阿拉伯語(yǔ)翻譯
- 哈薩克語(yǔ)翻譯
- 土耳其語(yǔ)翻譯
- 泰米爾語(yǔ)翻譯
- 越南語(yǔ)翻譯
- 柬埔寨語(yǔ)翻譯
- 蒙古語(yǔ)翻譯
- 孟加拉語(yǔ)翻譯
中英文財務(wù)報表對照翻譯
一、企業(yè)財務(wù)會(huì )計報表封面 FINANCIAL REPORT COVER
報表所屬期間之期末時(shí)間點(diǎn) Period Ended
所屬月份 Reporting Period
報出日期 Submit Date
記賬本位幣幣種 Local Reporting Currency
審核人 Verifier
填表人 Preparer
二、資產(chǎn)負債表 Balance Sheet
資產(chǎn) Assets
流動(dòng)資產(chǎn) Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內到期委托貸款 Entrusted loan receivable due within one year
減:一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year
減:投資跌價(jià)準備 Less: Impairment for current investment
短期投資凈額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減:應收賬款壞賬準備 Less: Bad debt provision for Account receivable
應收賬款凈額 Net bal of Account receivable
其他應收款 Other receivable
減:其他應收款壞賬準備 Less: Bad debt provision for Other receivable
其他應收款凈額 Net bal of Other receivable
預付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減:存貨跌價(jià)準備 Less: Provision for Inventory
存貨凈額 Net bal of Inventory
已完工尚未結算款 Amount due from customer for contract work
待攤費用 Deferred Expense
一年內到期的長(cháng)期債權投資 Long-term debt investment due within one year
一年內到期的應收融資租賃款 Finance lease receivables due within one year
其他流動(dòng)資產(chǎn) Other current assets
流動(dòng)資產(chǎn)合計 Total current assets
長(cháng)期投資 Long-term investment
長(cháng)期股權投資 Long-term equity investment
委托貸款 Entrusted loan receivable
長(cháng)期債權投資 Long-term debt investment
長(cháng)期投資合計 Total for long-term investment
減:長(cháng)期股權投資減值準備 Less: Impairment for long-term equity investment
減:長(cháng)期債權投資減值準備 Less: Impairment for long-term debt investment
減:委托貸款減值準備 Less: Provision for entrusted loan receivable
長(cháng)期投資凈額 Net bal of long-term investment
其中:合并價(jià)差 Include: Goodwill (Negative goodwill)
固定資產(chǎn) Fixed assets
固定資產(chǎn)原值 Cost
減:累計折舊 Less: Accumulated Depreciation
固定資產(chǎn)凈值 Net bal
減:固定資產(chǎn)減值準備 Less: Impairment for fixed assets
固定資產(chǎn)凈額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減:在建工程減值準備 Less: Impairment for construction in progress
在建工程凈額 Net bal of construction in progress
固定資產(chǎn)清理 Fixed assets to be disposed of
固定資產(chǎn)合計 Total fixed assets
無(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets
無(wú)形資產(chǎn) Intangible assets
減:無(wú)形資產(chǎn)減值準備 Less: Impairment for intangible assets
無(wú)形資產(chǎn)凈額 Net bal of intangible assets
長(cháng)期待攤費用 Long-term deferred expense
融資租賃——未擔保余值 Finance lease – Unguaranteed residual values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長(cháng)期資產(chǎn) Other non-current assets
無(wú)形及其他長(cháng)期資產(chǎn)合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產(chǎn)總計 Total assets
負債及所有者(或股東)權益 Liability & Equity
流動(dòng)負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長(cháng)期負債 Long-term liability due within one year
其他流動(dòng)負債 Other current liability
流動(dòng)負債合計 Total current liability
長(cháng)期負債 Long-term liability
長(cháng)期借款 Long-term loans
應付債券 Bonds payable
長(cháng)期應付款 Long-term payable
專(zhuān)項應付款 Grants & Subsidies received
其他長(cháng)期負債 Other long-term liability
長(cháng)期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益(或股東權益) Owners’ Equity
實(shí)收資本(或股本) Paid in capital
減;已歸還投資 Less: Capital redemption
實(shí)收資本(或股本)凈額 Net bal of Paid in capital
資本公積 Capital Reserves
盈余公積 Surplus Reserves
其中:法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中:本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者(或股東)權益合計 Total Equity
負債及所有者(或股東)權益合計 Total Liability & Equity
三、利潤及利潤分配表 Income statement and profit appropriation
一、主營(yíng)業(yè)務(wù)收入 Revenue
減:主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales
主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax
二、主營(yíng)業(yè)務(wù)利潤(虧損以“—”填列) Gross Profit ( - means loss)
加:其他業(yè)務(wù)收入 Add: Other operating income
減:其他業(yè)務(wù)支出 Less: Other operating expense
減:營(yíng)業(yè)費用 Selling & Distribution expense
管理費用 G&A expense
財務(wù)費用 Finance expense
三、營(yíng)業(yè)利潤(虧損以“—”填列) Profit from operation ( - means loss)
加:投資收益(虧損以“—”填列) Add: Investment income
補貼收入 Subsidy Income
營(yíng)業(yè)外收入 Non-operating income
減:營(yíng)業(yè)外支出 Less: Non-operating expense
四、利潤總額(虧損總額以“—”填列) Profit before Tax
減:所得稅 Less: Income tax
少數股東損益 Minority interest
加:未確認投資損失 Add: Unrealised investment losses
五、凈利潤(凈虧損以“—”填列) Net profit ( - means loss)
加:年初未分配利潤 Add: Retained profits
其他轉入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減:提取法定盈余公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners distribution
減:應付優(yōu)先股股利 Less: Appropriation of preference shares dividend
提取任意盈余公積 Appropriation of discretionary surplus reserve
應付普通股股利 Appropriation of ordinary shares dividend
轉作資本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補充資料: Supplementary Information:
1. 出售、處置部門(mén)或被投資單位收益 Gains on disposal of operating divisions or investments
2. 自然災害發(fā)生損失 Losses from natural disaster
3. 會(huì )計政策變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting policies
4. 會(huì )計估計變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting estimates
5. 債務(wù)重組損失 Losses from debt restructuring