国产第页,国产精品视频一区二区三区,国产精品网站夜色,久久艹影院,精品国产第一页,欧美影视一区二区三区,国产在线欧美日韩精品一区二区

財(cái)務(wù)報(bào)表中英文對(duì)照

發(fā)布時(shí)間:2020-07-31 來源: 民主生活會(huì) 點(diǎn)擊:

 財(cái)務(wù)報(bào)表中英文對(duì)照 1、 、表 資產(chǎn)負(fù)債表 B alanc e S heet 項(xiàng)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 其她應(yīng)收款 Other receivables 預(yù)付帳款 Accounts prepaid 期貨保證金 Future guarantee(cuò) 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(fèi)用 Prepaid and deferred expenses 待處理流動(dòng)資產(chǎn)凈損失 Unsettled G/L on current assets 一年內(nèi)到期得長(zhǎng)期債權(quán)投資 Long—term debenture investment falling due in a year 其她流動(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長(zhǎng)期投資:

 Long—term investment: 其中:長(zhǎng)期股權(quán)投資 Including long term equity investment 長(zhǎng)期債權(quán)投資 Long term securities investment *合并價(jià)差 Incorporating price difference 長(zhǎng)期投資合計(jì) Total long—term investment 固定資產(chǎn)原價(jià) Fixed assets-cost 減:累計(jì)折舊 Less:Accumulat(yī)ed Dpreciation 固定資產(chǎn)凈值 Fixed assets-net value 減:固定資產(chǎn)減值準(zhǔn)備 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(jì) Total tangible 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(zhǎng)期待攤費(fèi)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 其她長(zhǎng)期資產(chǎn) Other long term assets 其中:特準(zhǔn)儲(chǔ)備物資 Among it:Specially approved reserving mat(yī)erials 無形及其她資產(chǎn)合計(jì) Total intangible assets and other assets 遞延稅款借項(xiàng) Deferred assets debits 資產(chǎn)總計(jì) Total Assets

  資產(chǎn)負(fù)債表( 續(xù)表) Balan ce

 S heet 項(xiàng)目 ITEM 短期借款 Short—term loans 應(yīng)付票款 Notes payable 應(yīng)付帳款 Accounts payab1e 預(yù)收帳款 Advances from customers 應(yīng)付工資 Accrued payroll 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付利潤(rùn)(股利)

。衦ofits payab1e 應(yīng)交稅金 Taxes payable 其她應(yīng)交款 Other payable to government 其她應(yīng)付款 Other creditors 預(yù)提費(fèi)用 Provision for expenses 預(yù)計(jì)負(fù)債 Accrued liabilities 一年內(nèi)到期得長(zhǎng)期負(fù)債 Long term liabilities due within one year 其她流動(dòng)負(fù)債 Other current liabilities 流動(dòng)負(fù)債合計(jì) Total current liabilities 長(zhǎng)期借款 Long—term loans payable 應(yīng)付債券 Bonds payable 長(zhǎng)期應(yīng)付款 long-term accounts payable 專項(xiàng)應(yīng)付款 Special accounts payable 其她長(zhǎng)期負(fù)債 Other long—term liabilities 其中:特準(zhǔn)儲(chǔ)備資金 Including:Special reserve fund 長(zhǎng)期負(fù)債合計(jì) Total long term liabilities 遞延稅款貸項(xiàng) Deferred taxat(yī)ion credit 負(fù)債合計(jì) Total liabilities *少數(shù)股東權(quán)益 Minority interests 實(shí)收資本(股本) Subscribed Capital 國(guó)家資本 National capital 集體資本 Collective capital 法人資本 Legal person"s capital 其中:國(guó)有法人資本 Including:State—owned legal person”s capital 集體法人資本 Collective legal person”s capital

 個(gè)人資本 Personal capital 外商資本 Foreign businessmen"s capital 資本公積 Capital surplus 盈余公積 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(dòng)資本 Supplermentary current capital *未確認(rèn)得投資損失(以“-”號(hào)填列)

 Unaffirmed investment loss 未分配利潤(rùn) Retained earnings 外幣報(bào)表折算差額 Converted difference in Foreign Currency Stat(yī)ements 所有者權(quán)益合計(jì) Total shareholder”s equity 負(fù)債及所有者權(quán)益總計(jì) Total Liabilities&Equity 2、 、 利潤(rùn)表NE STA TE MENT 項(xiàng)目 ITEMS 產(chǎn)品銷售收入 Sales of products 其中:出口產(chǎn)品銷售收入 Including: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(fèi)用 Less:Selling expenses 管理費(fèi)用 General and administrative expenses 財(cái)務(wù)費(fèi)用 Financial expenses 其中:利息支出(減利息收入)

 Including:Interest expenses(minusinterest ihe)

 匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)

 產(chǎn)品銷售利潤(rùn) Profit on sales 加:其她業(yè)務(wù)利潤(rùn) Add:profit from other operations 營(yíng)業(yè)利潤(rùn) Operat(yī)ing profit 加:投資收益 Add:Ine on investment 加:營(yíng)業(yè)外收入 Add:Non-operat(yī)ing ine 減:營(yíng)業(yè)外支出 Less:Non-operating expenses 加:以前年度損益調(diào)整 Add:adjustment of loss and gain for previous years 利潤(rùn)總額 Total profit 減:所得稅 Less:Ine tax 凈利潤(rùn) Net profit

 3 、現(xiàn)金流量表Cas h Flo ws

 S tat ement 項(xiàng)目 Items 1、cash 流量從經(jīng)營(yíng)活動(dòng): 1、Cash Flows from Operating Activities: 01 )所收到得現(xiàn)金從銷售貨物或提供勞務(wù) 01)Cash received from sales of goods or rendering of services 02 )收到得租金 02)Rental received 增值稅銷售額收到退款得價(jià)值 Value added tax on sales received and refunds of value 03 )增值稅繳納 03)added tax paid 04 )退回得其她稅收與征費(fèi)以外得增值稅 04)Refund of other taxes and levy other than value added tax 07 )其她現(xiàn)金收到有關(guān)經(jīng)營(yíng)活動(dòng) 07)Other cash received relating to operating activities 08 )分,總現(xiàn)金流入量 08)Sub-total of cash inflows 09 )用現(xiàn)金支付得商品與服務(wù) 09)Cash paid for goods and services 10 )用現(xiàn)金支付經(jīng)營(yíng)租賃 10)Cash paid for operat(yī)ing leases 11 )用現(xiàn)金支付,并代表員工 11)Cash paid to and on behalf of employees 12 )增值稅購貨支付 12)Value added tax on purchases paid 13 )所得稅得繳納 13)Ine tax paid 14 )支付得稅款以外得增值稅與所得稅 14)Taxes paid other than value added tax and ine tax 17 )其她現(xiàn)金支付有關(guān)得經(jīng)營(yíng)活動(dòng) 17)Other cash paid relating to operating activities 18 )分,總得現(xiàn)金流出 18)Sub-total of cash outflows 19 )凈經(jīng)營(yíng)活動(dòng)得現(xiàn)金流量 19)Net cash flows from operating activities 2、cash 流向與投資活動(dòng): 2、Cash Flows from Investing Activities: 20 )所收到得現(xiàn)金收回投資 20)Cash received from return of investments 21 )所收到得現(xiàn)金從分配股利,利潤(rùn) 21)Cash received from distribution of dividends or profits 22 )所收到得現(xiàn)金從國(guó)債利息收入 22)Cash received from bond interest ine 現(xiàn)金凈額收到得處置固定資產(chǎn),無形資產(chǎn) Net cash received from disposal of fixed assets,intangible 23 )資產(chǎn)與其她長(zhǎng)期資產(chǎn) 23)assets and other long—term assets 26 )其她收到得現(xiàn)金與投資活動(dòng) 26)Other cash received relat(yī)ing to investing activities

 27 )小計(jì)得現(xiàn)金流入量 27)Sub-total of cash inflows 用現(xiàn)金支付購建固定資產(chǎn),無形資產(chǎn) Cash paid to acquire fixed assets,intangible assets 28 )與其她長(zhǎng)期資產(chǎn) 28)and other long—term assets 29 )用現(xiàn)金支付,以獲取股權(quán)投資 29)Cash paid to acquire equity investments 30 )用現(xiàn)金支付收購債權(quán)投資 30)Cash paid to acquire debt investments 33 )其她現(xiàn)金支付得有關(guān)投資活動(dòng) 33)Other cash paid relating to investing activities 34 )分,總得現(xiàn)金流出 34)Sub-total of cash outflows 35 )得凈現(xiàn)金流量,投資活動(dòng)產(chǎn)生 35)Net cash flows from investing activities 3、cash 流量籌資活動(dòng):

 3、Cash Flows from Financing Activities:

。6 )得收益,從發(fā)行股票 36)Proceeds from issuing shares 37 )得收益,由發(fā)行債券 37)Procee(cuò)ds from issuing bonds 38 )得收益,由借款 38)Proceeds from borrowings 41 )其她收益有關(guān)得融資活動(dòng) 41)Other procee(cuò)ds relating to financing activities 42 )

 ,小計(jì)得現(xiàn)金流入量 42)Sub-total of cash inflows 43 )得現(xiàn)金償還債務(wù)所支付得 43)Cash repayments of amounts borrowed 44 )現(xiàn)金支付得費(fèi)用,對(duì)任何融資活動(dòng) 44)Cash payments of expenses on any financing activities 45 )支付現(xiàn)金,分配股利或利潤(rùn) 45)Cash payments for distribution of dividends or profits 46 )以現(xiàn)金支付得利息費(fèi)用 46)Cash payments of interest expenses 47 )以現(xiàn)金支付,融資租賃 47)Cash payments for finance leases 48 )以現(xiàn)金支付,減少注冊(cè)資本 48)Cash payments for reduction of registered capital 51 )其她現(xiàn)金收支有關(guān)得融資活動(dòng) 51)Other cash payments relating to financing activities 52 )分,總得現(xiàn)金流出 52)Sub-total of cash outflows 53 )得凈現(xiàn)金流量從融資活動(dòng) 53)Net cash flows from financing activities 4、effect得外匯匯率變動(dòng)對(duì)現(xiàn)金 54、Effect of Foreign Exchange Rate Changes on Cash 5、net 增加現(xiàn)金與現(xiàn)金等價(jià)物 55、Net Increase in Cash and Cash Equivalents

  補(bǔ)充資料 Su pp lem ental

。桑頵orm ation 1、投資活動(dòng)與籌資活動(dòng),不參與 1、Investing and Financing Activities that do not Involve in 現(xiàn)金收款與付款 Cash Receipts and Payments

。担 )償還債務(wù)得轉(zhuǎn)讓固定資產(chǎn) 56)Repayment of debts by the transfer of fixed assets 57 )償還債務(wù)得轉(zhuǎn)移投資 57)Repayment of debts by the transfer of investments 58 )投資在形成固定資產(chǎn) 58)Investments in the form of fixed assets 59 )償還債務(wù)得轉(zhuǎn)移庫存量 59)Repayments of debts by the transfer of investories 2、reconciliation 凈利潤(rùn)現(xiàn)金流量從經(jīng)營(yíng) 2、Reconciliation of Net Profit to Cash Flows from Operating 活動(dòng) Activities 62 )凈利潤(rùn) 62)Net profit 63 )補(bǔ)充規(guī)定得壞帳或不良債務(wù)注銷 63)Add provision for bad debt or bad debt written off 64 )固定資產(chǎn)折舊 64)Depreciation of fixed assets 65 )無形資產(chǎn)攤銷 65)Amortization of intangible assets 損失處置固定資產(chǎn),無形資產(chǎn) Losses on disposal of fixed assets,intangible assets 66 )與其她長(zhǎng)期資產(chǎn)(或減:收益)

。6)and other long-term assets (or deduct:gains) 67 )損失固定資產(chǎn)報(bào)廢 67)Losses on scrapping of fixed assets 68 )財(cái)務(wù)費(fèi)用 68)Financial expenses 69 )引起得損失由投資管理(或減:收益)

 69)Losses arising from investments (or deduct:gains) 70 ) defered 稅收抵免(或減:借記卡) 70)Defered tax credit (or deduct:debit) 71 )減少存貨(或減:增加)

。1)Decrease in inventories (or deduct:increase)

 72 )減少經(jīng)營(yíng)性應(yīng)收(或減:增加)

 72)Decrease in operating receivables (or deduct:increase) 73 )增加得經(jīng)營(yíng)應(yīng)付賬款(或減:減少)

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

 74 )凈支付得增值稅(或減:收益凈額 74)Net payment on value added tax (or deduct:net receipts 75 )凈經(jīng)營(yíng)活動(dòng)得現(xiàn)金流量 75)Net cash flows from operating activities 3、net 增加現(xiàn)金與現(xiàn)金等價(jià)物 3、Net Increase in Cash and Cash Equivalents 76 )得現(xiàn)金,在此期限結(jié)束 76)cash at the end of the period 77 )減:現(xiàn)金期開始 77)Less:cash at the beginning of the period 78 )加:現(xiàn)金等價(jià)物在此期限結(jié)束 78)Pl(wèi)us:cash equivalents at the end of the period

 79 )減:現(xiàn)金等價(jià)物期開始 79)Less:cash equivalents at the beginning of the period 80 )

 ,凈增加現(xiàn)金與現(xiàn)金等價(jià)物 80)Net increase in cash and cash equivalents

相關(guān)熱詞搜索:財(cái)務(wù)報(bào)表 中英文對(duì)照

版權(quán)所有 蒲公英文摘 www.huhawan.com