会计报表各科目的中英文对照

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:Fixed assets 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：Cost of 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

现金流量表Cash Flows Statement

Prepared by:Period: Unit:

Items

1.Cash Flows from Operating Activities:

01)Cash received from sales of goods or rendering of services

02)Rental received

Value added tax on sales received and refunds of value

03)added tax paid

04)Refund of other taxes and levy other than value added tax

07)Other cash received relating to operating activities

08)Sub-total of cash inflows

09)Cash paid for goods and services

10)Cash paid for operating leases

11)Cash paid to and on behalf of employees

12)Value added tax on purchases paid

13)Income tax paid

14)Taxes paid other than value added tax and income tax

17)Other cash paid relating to operating activities

18)Sub-total of cash outflows

19)Net cash flows from operating activities

2.Cash Flows from Investing Activities:

20)Cash received from return of investments

21)Cash received from distribution of pidends or profits

22)Cash received from bond interest income

Net cash received from disposal of fixed assets,intangible

23)assets and other long-term assets

26)Other cash received relating to investing activities

27)Sub-total of cash inflows

Cash paid to acquire fixed assets,intangible assets

28)and other long-term assets

29)Cash paid to acquire equity investments

30)Cash paid to acquire debt investments

33)Other cash paid relating to investing activities

34)Sub-total of cash outflows

35)Net cash flows from investing activities

3.Cash Flows from Financing Activities:

36)Proceeds from issuing shares

37)Proceeds from issuing bonds

38)Proceeds from borrowings

41)Other proceeds relating to financing activities

42)Sub-total of cash inflows

43)Cash repayments of amounts borrowed

44)Cash payments of expenses on any financing activities

45)Cash payments for distribution of pidends or profits

46)Cash payments of interest expenses

47)Cash payments for finance leases

48)Cash payments for reduction of registered capital

51)Other cash payments relating to financing activities

52)Sub-total of cash outflows

53)Net cash flows from financing activities

4.Effect of Foreign Exchange Rate Changes on Cash

de10428331d4b14e852458fb770bf78a65293ab8 Increase in Cash and Cash Equivalents

Supplemental Information

1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments

56)Repayment of debts by the transfer of fixed assets

57)Repayment of debts by the transfer of investments

58)Investments in the form of fixed assets

59)Repayments of debts by the transfer of investories

2.Reconciliation of Net Profit to Cash Flows from Operating Activities

62)Net profit

63)Add provision for bad debt or bad debt written off

64)Depreciation of fixed assets

65)Amortization of intangible assets

Losses on disposal of fixed assets,intangible assets

66)and other long-term assets (or deduct:gains)

67)Losses on scrapping of fixed assets

68)Financial expenses

69)Losses arising from investments (or deduct:gains)

70)Defered tax credit (or deduct:debit)

71)Decrease in inventories (or deduct：increase)

72)Decrease in operating receivables (or deduct:increase)

73)Increase in operating payables (or deduct:decrease)

74)Net payment on value added tax (or deduct:net receipts

75)Net cash flows from operating activities

de10428331d4b14e852458fb770bf78a65293ab8 Increase in Cash and Cash Equivalents

76)cash at the end of the period

77)Less:cash at the beginning of the period

78)Plus:cash equivalents at the end of the period

79)Less:cash equivalents at the beginning of the period

80)Net increase in cash and cash equivalents

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