采购看懂供应商三大财务报表项目中英文对照（建议收藏）
财务报表项目中英文
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 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： |
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 payroll |
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 |
损益表 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 Flow statement
项目 | Items |
1.cash流量从经营活动： | 1.Cash Flows from Operating Activities: |
01 ）所收到的现金从销售货物或提供劳务 | 01)Cash received from sales of goods or rendering of services |
02 ）收到的租金 | 02)Rental received |
增值税销售额收到退款的价值 | Value added tax on sales received and refunds of value |
03 ）增值税缴纳 | 03)added tax paid |
04 ）退回的其他税收和征费以外的增值税 | 04)Refund of other taxes and levy other than value added tax |
07 ）其他现金收到有关经营活动 | 07)Other cash received relating to operating activities |
08 ）分，总现金流入量 | 08)Sub-total of cash inflows |
09 ）用现金支付的商品和服务 | 09)Cash paid for goods and services |
10 ）用现金支付经营租赁 | 10)Cash paid for operating leases |
11 ）用现金支付，并代表员工 | 11)Cash paid to and on behalf of employees |
12 ）增值税购货支付 | 12)Value added tax on purchases paid |
13 ）所得税的缴纳 | 13)Income tax paid |
14 ）支付的税款以外的增值税和所得税 | 14)Taxes paid other than value added tax and income tax |
17 ）其他现金支付有关的经营活动 | 17)Other cash paid relating to operating activities |
18 ）分，总的现金流出 | 18)Sub-total of cash outflows |
19 ）净经营活动的现金流量 | 19)Net cash flows from operating activities |
2.cash流向与投资活动： | 2.Cash Flows from Investing Activities: |
20 ）所收到的现金收回投资 | 20)Cash received from return of investments |
21 ）所收到的现金从分配股利，利润 | 21)Cash received from distribution of dividends or profits |
22 ）所收到的现金从国债利息收入 | 22)Cash received from bond interest income |
现金净额收到的处置固定资产，无形资产 | Net cash received from disposal of fixed assets,intangible |
23 ）资产和其他长期资产 | 23)assets and other long-term assets |
26 ）其他收到的现金与投资活动 | 26)Other cash received relating to investing activities |
27 ）小计的现金流入量 | 27)Sub-total of cash inflows |
用现金支付购建固定资产，无形资产 | Cash paid to acquire fixed assets,intangible assets |
28 ）和其他长期资产 | 28)and other long-term assets |
29 ）用现金支付，以获取股权投资 | 29)Cash paid to acquire equity investments |
30 ）用现金支付收购债权投资 | 30)Cash paid to acquire debt investments |
33 ）其他现金支付的有关投资活动 | 33)Other cash paid relating to investing activities |
34 ）分，总的现金流出 | 34)Sub-total of cash outflows |
35 ）的净现金流量，投资活动产生 | 35)Net cash flows from investing activities |
3.cash流量筹资活动： | 3.Cash Flows from Financing Activities: |
36 ）的收益，从发行股票 | 36)Proceeds from issuing shares |
37 ）的收益，由发行债券 | 37)Proceeds from issuing bonds |
38 ）的收益，由借款 | 38)Proceeds from borrowings |
41 ）其他收益有关的融资活动 | 41)Other proceeds relating to financing activities |
42 ），小计的现金流入量 | 42)Sub-total of cash inflows |
43 ）的现金偿还债务所支付的 | 43)Cash repayments of amounts borrowed |
44 ）现金支付的费用，对任何融资活动 | 44)Cash payments of expenses on any financing activities |
45 ）支付现金，分配股利或利润 | 45)Cash payments for distribution of dividends or profits |
46 ）以现金支付的利息费用 | 46)Cash payments of interest expenses |
47 ）以现金支付，融资租赁 | 47)Cash payments for finance leases |
48 ）以现金支付，减少注册资本 | 48)Cash payments for reduction of registered capital |
51 ）其他现金收支有关的融资活动 | 51)Other cash payments relating to financing activities |
52 ）分，总的现金流出 | 52)Sub-total of cash outflows |
53 ）的净现金流量从融资活动 | 53)Net cash flows from financing activities |
4.effect的外汇汇率变动对现金 | 54.Effect of Foreign Exchange Rate Changes on Cash |
5.net增加现金和现金等价物 | 55.Net Increase in Cash and Cash Equivalents |
补充资料 | Supplemental Information |
1.投资活动和筹资活动，不参与 | 1.Investing and Financing Activities that do not Involve in |
现金收款和付款 | Cash Receipts and Payments |
56 ）偿还债务的转让固定资产 | 56)Repayment of debts by the transfer of fixed assets |
57 ）偿还债务的转移投资 | 57)Repayment of debts by the transfer of investments |
58 ）投资在形成固定资产 | 58)Investments in the form of fixed assets |
59 ）偿还债务的转移库存量 | 59)Repayments of debts by the transfer of investories |
2.reconciliation净利润现金流量从经营 | 2.Reconciliation of Net Profit to Cash Flows from Operating |
活动 | Activities |
62 ）净利润 | 62)Net profit |
63 ）补充规定的坏帐或不良债务注销 | 63)Add provision for bad debt or bad debt written off |
64 ）固定资产折旧 | 64)Depreciation of fixed assets |
65 ）无形资产摊销 | 65)Amortization of intangible assets |
损失处置固定资产，无形资产 | Losses on disposal of fixed assets,intangible assets |
66 ）和其他长期资产（或减：收益） | 66)and other long-term assets (or deduct:gains) |
67 ）损失固定资产报废 | 67)Losses on scrapping of fixed assets |
68 ）财务费用 | 68)Financial expenses |
69 ）引起的损失由投资管理（或减：收益） | 69)Losses arising from investments (or deduct:gains) |
70 ） defered税收抵免（或减：借记卡） | 70)Defered tax credit (or deduct:debit) |
71 ）减少存货（或减：增加） | 71)Decrease in inventories (or deduct：increase) |
72 ）减少经营性应收（或减：增加） | 72)Decrease in operating receivables (or deduct:increase) |
73 ）增加的经营应付账款（或减：减少） | 73)Increase in operating payables (or deduct:decrease) |
74 ）净支付的增值税（或减：收益净额 | 74)Net payment on value added tax (or deduct:net receipts |
75 ）净经营活动的现金流量 | 75)Net cash flows from operating activities |
3.net增加现金和现金等价物 | 3.Net Increase in Cash and Cash Equivalents |
76 ）的现金，在此期限结束 | 76)cash at the end of the period |
77 ）减：现金期开始 | 77)Less:cash at the beginning of the period |
78 ）加：现金等价物在此期限结束 | 78)Plus:cash equivalents at the end of the period |
79 ）减：现金等价物期开始 | 79)Less:cash equivalents at the beginning of the period |
80 ），净增加现金和现金等价物 | 80)Net increase in cash and cash equivalents |
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