英文財務(wù)報表balancesheet

1、資產(chǎn)負(fù)債表 Balance Sheet 項 目 ITEM 貨幣資金 Cash 短期投資 Short term investments 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Accounts prepa

2、id 期貨保證金 Future guarantee 應(yīng)收補(bǔ)貼款 Allowance receivable 應(yīng)收出口退稅 Export drawback receivable 存貨 Inventories 其中：原材料 Including:Raw materials 產(chǎn)成品(庫存商品) Finished goods 待攤費用 Prepaid and deferred expenses 待處理流動資產(chǎn)凈損失 Unsettled G

3、/L on current assets 一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計 Total current assets 長期投資： Long-term investment： 其中:長期股權(quán)投資 Including long term equity investm

4、ent 長期債權(quán)投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計 Total long-term investment 固定資產(chǎn)原價 Fixed assets-cost 減：累計折舊 Less:Accumulated Dpreciation 固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備

5、 Less:Impairment of fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)清理 Disposal of fixed assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets 固定資產(chǎn)合計 Total tangible

6、 assets 無形資產(chǎn) Intangible assets 其中:土地使用權(quán) Including and use rights 遞延資產(chǎn)（長期待攤費用）Deferred assets 其中:固定資產(chǎn)修理 Including:Fixed assets repair 固定資產(chǎn)改良支出 Improvement expenditure of fixed assets 其他長期資產(chǎn) Other long term assets 盈

7、余公積 surplus reserve 其中:法定盈余公積 Including:statutory surplus reserve 公益金 public welfare fund 補(bǔ)充流動資本 Supplermentary current capital * 未確認(rèn)的投資損失（以“-”號填列） Unaffirmed investment loss 未分配利潤 Retained earnings 外幣報表折算差

8、額 Converted difference in Foreign Currency Statements 所有者權(quán)益合計 Total shareholder“s equity 負(fù)債及所有者權(quán)益總計 Total Liabilities & Equity 利潤表 INCOME STATEMENT 項 目 ITEMS 產(chǎn)品銷售收入 Sales of products 其中：出口產(chǎn)品銷 售收入 Incl

9、uding：Export sales 減：銷售折扣與折讓 Less：Sales discount and allowances 產(chǎn)品銷售凈額 Net sales of products 減：產(chǎn)品銷售稅金 Less：Sales tax 產(chǎn)品銷售成本 Cost of sales 其中：出口產(chǎn)品銷售成本 Including：Cost of export sales 產(chǎn)品銷售毛利 Gross profit on sales 減：銷售費

10、用 Less：Selling expenses 管理費用 General and administrative expenses 財務(wù)費用 Financial expenses 其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome) 匯兌損失(減匯兌收益) Exchange losses(minus exchange gains) 產(chǎn)品銷售利潤 Profi

11、t on sales 加：其他業(yè)務(wù)利潤 Add：profit from other operations 營業(yè)利潤 Operating profit 加：投資收益 Add：Income on investment 加：營業(yè)外收入 Add：Non-operating income 減：營業(yè)外支出 Less：Non-operating expenses 加：以前年度損益調(diào)整 Add：adjustment of loss and ga