財務報表-中英文對照

1、 損益表 Income Statement會小企02表編制單位： For Dec, 2013 Currency Unit：RMB￥項 目 Items Item No.本年累計金額Current Year Cumulated Amount本月金額Current Month Amount一、營業(yè)收入 I. Operating revenue 1 0.00 0.00減：營業(yè)成本 Less: Cost of s

2、ales 2 0.00 0.00營業(yè)稅金及附加Operating tax and additions 3 0.00 0.00其中：消費稅Among:Consumption Tax 4 0.00 0.00營業(yè)稅Operating Tax 5 0.00 0.00城市維護建設稅urban maintenance and construction tax 6 0.00 0.00資源稅resource tax 7 0.00 0.00土地增值稅

3、land appreciation tax 8 0.00 0.00城鎮(zhèn)土地使用稅、房產(chǎn)稅、車船稅、印花稅 Tax on Using Urban Land,Housing property tax, Vehicle and Vessel Tax,Stamp Tax 9 0.00 0.00教育費附加、礦產(chǎn)資源補償費、排污費 Educational Surtax,Mineral resources compensation fees,sewa

4、ge charge 10 0.00 0.00銷售費用 Selling expenses 11 0.00 0.00其中：商品維修費Among:Commodity Maintenance Expense 12 0.00 0.00廣告費和業(yè)務宣傳費Advertising Expense and business propagandize fee 13 0.00 0.00管理費用 Administration expenses 14 0.00

5、 0.00其中：開辦費Among:organization costs 15 0.00 0.00業(yè)務招待費business entertainment Expense 16 0.00 0.00研究費用research expenditure 17 0.00 0.00財務費用 Financial expenses 18 0.00 0.00其中：利息費用（收入以“-”號填列）Among:Interest Fee 19 0.00 0.00加

6、：投資收益（損失以“－”號填列） Add: Investment income 20 0.00 0.00二、營業(yè)利潤（虧損以“-”號填列） II. Operating profits 21 0.00 0.00加：營業(yè)外收入 Add: Non-operating income 22 0.00 0.00其中：政府補助Among:governmental subsidy 23 0.00 0.00減：營業(yè)外支出 Less: Non-opera

7、ting expenses 24 0.00 0.00其中：壞賬損失Among:bad debt loss 25 0.00 0.00無法收回的長期債券投資損失 non-recoverable long-term bond investment loss 26 0.00 0.00無法收回的長期股權(quán)投資損失 non-recoverable long-term equity investment loss 27 0.00 0.00自然災害等

8、不可抗力因素造成的損失 loss caused by Natural disasters and force majeure factors 28 0.00 0.00稅收滯納金 tax delay charge 29 0.00 0.00三、利潤總額（虧損總額以“-”號填列） III. Profit before tax 30 0.00 0.00減：所得稅費用 Less: Income tax 31 0.00 0.00四、凈利潤（凈虧損

9、以“－”號填列） IV. Net profit 32 0.00 0.00會小企01表2013年12月31日 單位:元負債及所有者權(quán)益 Liabilities?and?Equity Item No. Opening?balanceClosing?balance流動負債: Current?liabilities:短期借款 Short-term?borrowing 31 0.00 0.00應付票據(jù) Notes?payable 32 0.00

10、0.00應付賬款 Account?payable 33 0.00 0.00預收賬款 Advance?from?customers 34 0.00 0.00應付職工薪酬 Employees'?salary?and?benefits?payable 35 0.00 0.00應交稅費 Tax?fees?payable 36 0.00 0.00應付利息 Interest?payable 37 0.00 0.00應付利潤 Dividend

11、s?payable 38 0.00 0.00其他應付款 Other?payable 39 0.00 0.00其他流動負債 Other?current?liabilities 40流動負債合計： Current?liabilities?total 41 0 0非流動負債： Non-current?liabilities:長期借款 Long-term?borrowing 42 0 0長期應付款 Long-term?payable 43 0.

12、00 0.00遞延收益 Deferred Profit 44 0.00 0.00其他非流動負債 Other?non-current?liabilities 45非流動負債合計： Non-current?liabilities?Total 46 0.00 0.00負債合計： Liabilities?Total 47 0.00 0.00所有者權(quán)益(或股東權(quán)益) Equity:實收資本 Paid-in?capital 48 0.00 0.00

13、資本公積 Capital?surplus 49 0.00 0.00盈余公積 Surplus?reserves 50 0.00 0.00未分配利潤 Undistributed?profits 51 0.00 0.00所有者權(quán)益（或股東權(quán)益）合計 Equity?Total 52 0.00 0.00負債和所有者權(quán)益（或股東權(quán)益）總計 Liabilities?and?Equity?Total 53 0.00 0.00資 產(chǎn) 負 債 表 Bal