财务报表英文翻译大全
资产负债表
Balance Sheet
编制单位: ______年______月________日单位: 元
Prepared by: Month:_______Date:_______Year Monetary unit:_______
资产Assets
行次
Line No.
年初数
Beg. balance
期末数
End. balance
负债和所有者权益(或股东权益)
Liabilities & Owners’ (Stockholders’)
equity
行次
Line No.
年初数
Beg. balance
期末数
End. balance
流动资产: Current assets 流动负债Current liabilities
货币资金Monetary funds 1 .38 .45 短期借款
Short-term loans
短期投资
Short-term investment 2 应付票据
Notes payable
应收票据Notes receivable 3 .68 .00 应付账款
Accounts payable
应收股利Dividend receivable 4 预收账款
Advances from customers
应收利息Interest receivable 5 应付工资
Accrued payroll
应收账款Accounts receivable 6 .57 .05 应付福利费
Welfare expenses payable
其他应收款Other receivable 7 .88 .07 应付股利
Dividend payable
预付账款Advances to suppliers 8 .42 .29 应交税金
Taxes payable
应收补贴款Subsidies receivable 9 其他应交款
Other payables
存货Inventories 10 .93 .50 其他应付款
Other amounts payable
待摊费用Prepaid expenses 11 .06 49722.24 预提费用
Accrued expenses
一年内到期的长期债权投资
Long-term debt investment due within a year 21 预计负债
Estimated liabilities
其他流动资产Other current assets 24 一年内到期的长期负债
Long-term liabilities due within a year
流动资产合计
Sub-total of current assets 31 .92 .60 其他流动负债
Other current liabilities
长期投资:
Long-term investments:
长期股权投资
Long-term equity investment 32 流动负债合计
Sub-total of current liabilities
长期债权投资
Long-term debt investment 34 长期负债：
Long-term liabilities
长期投资合计
Sub-total of long term investment 38 长期借款
Long-term borrowings
固定资产: Fixed assets: 应付债券Bonds payable
固定资产原价Fixed assets-cost 39 .08 .52 长期应付款
Long-term payables
减: 累计折旧
Less: Accumulated depreciation 40 .35 .71 专项应付款
Special payables
固定资产净值Fixed assets-NBV 41 .73 .81 其他长期负债
Other long-term liabilities
减: 固定资产减值准备
Less: Provision for impairment of fixed assets 42 .73 .81 长期负债合计
Sub-total of long-term liabilities
固定资产净额Fixed assets-net 43 .73 .81 递延税项
Deferred taxes
工程物资44 递延税款贷项
2 / 22
Construction materials Deferred tax credit
在建工程Construction in progress 45 负债合计
Total liabilities
固定资产清理
Disposal of fixed assets
46
固定资产合计
Sub-total of fixed assets 50 所有者权益（或股东权益）
Owner’s (Stockholders’) equity
无形资产及其他资产Intangible and other assets 实收资本（或股本）Paid-in capital (or stock)
无形资产Intangible assets 51 减：已归还投资
Less: Investment returned
长期待摊资产
Long-term prepayment 52 实收资本（或股本）净额
Paid-in capital (or stock) - net
其他长期资产
Other long-term assets 53 资本公积
Capital surplus
无形资产及其他资产合计
Sub-total of intangible and other assets 60 赢余公积
Surplus reserve
其中：法定公益金
Including: Statutory public welfare fund
递延税项: Deferred taxes: 未分配利润Undistributed profit
递延税款借项Deferred tax debit 61 所有者权益（或股东权益）合计
Total owner’s (stockholders’) equity
资产总计Total assets 67 负债和所有者权益（或股东权益）合计
Total liabilities & owner’s (stockholders’)
equity
3 / 22
利润表
Income Statement
编制单位： ______年______月________日单位: 元
Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan
项目Item 行次
Line No.
本月数
Current month
本年累计数
Current year
accumulative
一、主营业务收入
I. Revenue from main operations
减：主营业务成本
Less: Cost of main operations
主营业务税金及附加
Taxes and surcharges for main operations 二、主营业务利润（亏损以“-”填列）II. Profit/Loss from main operations
加：其他业务利润（亏损以“-”填列）Add: Profit/Loss from other operations 减：营业费用
Less: Operating expenses
管理费用
General and administrative expenses
财务费用
Financial expenses
三、营业利润（亏损以“-”填列）III. Operating profit/loss
加：投资收益（亏损以“-”填列）Add: Investment income/losses
补贴收入
Revenue from subsidies
营业外收入
Non-operating revenue
减：营业外支出
Less: Non-operating expenditures
四、利润总额（亏损以“-”填列）IV. Income/Loss before tax
减：所得税
Less: Income tax
五、净利润（亏损以“-”填列）
V. Net income/loss
补充资料Supplementary information:
项目Item
本年累计数
Current year cumulative
上年实际数
Prior year actual
1.出售、处理部门或被投资单位所得收益Gain on sale and disposal of a department or an invested enterprise
2. 自然灾害发生的损失
Losses arising from natural disasters
3. 会计政策变更增加（或减少）利润总额Increase/decrease in income before tax due to a change in accounting policy
4. 会计估计变更增加（或减少）利润总额Increase/decrease in income before tax due to a
change in accounting estimate
5. 债务重组损失
Losses arising from debt restructurings 6. 其他
Others
现金流量表
Cash Flow Statement
编制单位：年度单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目Item
行次
Line No.
金额
Amount
一、经营活动产生的现金流量
I. Cash flows from operating activities
销售产品、提供劳务收到的现金
Cash received from the sale of goods or rendering of services
收到的税费返还
Refunds of taxes
收到的其他与经营活动有关的现金
Other cash receipts relating to operating activities
现金流入小计
Sub-total of cash inflows
购买商品、接受劳务支付的现金
Cash paid for goods and services
支付给职工及为职工支付的现金
Cash paid to and on behalf of employees
支付的各项税费
Payments of all types of taxes
支付的其他与经营活动有关的现金
Other cash payments relating to operating activities
现金流出小计
Sub-total of cash outflows
经营活动产生的现金流量净额
Net cash flows from operating activities
二、投资活动产生的现金流量
II. Cash flows from investing activities
收回投资所收到的现金
Cash received from return of investments
取得投资收益所收到的现金
Cash received from return on investment
处置固定资产、无形资产和其他长期资产所收回的现金净额Net cash received from the sale of fixed assets, intangible assets and other long-term assets
收到的其他与投资活动有关的现金
Other cash receipts relating to investing activities
现金流入小计
Sub-total of cash inflows
购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets
投资所支付的现金
Cash paid to acquire investments
支付的其他与投资活动有关的现金
Other cash payment relating to investing activities
现金流出小计
Sub-total of cash outflows
投资活动产生的现金流量净额
Net cash flows from investing activities
三、筹资活动产生的现金流量：
III. Cash flows from financing activities:
吸收投资所收到的现金
Cash received from investment by others
借款所收到的现金
Cash received from borrowings
收到的其他与筹资活动有关的现金
Other cash receipts relating to financing activities
现金流入小计
Sub-total of cash inflows
偿还债务所支付的现金
Cash payment of amounts borrowed
分配股利、利润或偿付利息所支付的现金
Cash paid for distribution of dividends or profits and for interest expense
支付的其他与筹资活动有关的现金
Other cash payments relating to financing activities
现金流出小计
Sub-total of cash outflows
筹资活动产生的现金流量净额
Net cash flow financing activities
四、汇率变动对现金的影响
IV. Effect of changes in foreign exchange rate on cash
五、现金及现金等价物净增加额
V. Net increase in cash and cash equivalents
补充资料Supplementary Information
行次
Line No.
金额
Amount
1. 将净利润调节为经营活动现金流量：
Reconciliation of net income to cash flows from operating activities
净利润
Net income
加：计提的资产减值准备
Add: Provision for impairment of assets
固定资产折旧
Depreciation of fixed assets
无形资产摊销
Amortization of intangible assets
长期待摊费用摊销
Amortization of long-term prepayment
待摊费用减少（减：增加）
Decrease in prepaid expense (or deduct: increase)
预提费用增加（减：减少）
Increase of accrued expenses (or deduct: decrease)
处置固定资产、无形资产和其他长期资产的损失（减：收益）
Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)
固定资产报废损失
Losses on scrapping of fixed assets
财务费用
Financial expenses
投资损失（减：收益）
Investments losses (or deduct: gains)
递延税款贷项（减：借项）
Deferred tax credit (or deduct: debit)
存货的减少（减：增加）
Decrease in inventories (or deduct: increase)
经营性应收项目的减少（减：增加）
Decrease in operating payables (or deduct: increase)
经营性应收项目的增加（减：减少）
Increase in operating payables (or deduct: decrease)
其他
Other
经营活动产生的现金流量净额
Net cash flows from operating activities
2. 不涉及现金收支的投资和筹资活动
Investing and financing activities that do not involve cash receipts and payments
债务转化为资本
Conversion of debt into capital
一年内到期的可转换公司债券
Convertible bonds to be expired within one year
融资租入固定资产
Fixed assets under finance lease
3. 现金及现金等价物净增加情况：
Net increase in cash and can equivalents
现金的期末余额
Cash at end of period
减：现金的期初余额
Less: Cash at the beginning of the period
加：现金等价物的期末余额
Plus: Cash equivalents at the end of the period
减：现金等价物的期初余额
Less: Cash equivalents at the beginning of the period
现金及现金等价物净增加额
Net increase in cash and cash equivalents
资产减值准备明细表
Statement of Provision for Impairment of Assets 编制单位：年度单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目Item 年初余额
Beginning
balance
本年增加数
Increase for
current year
本年转回数
Reversal for
current year
年末余额
Ending
balance
一、坏账准备合计
I. Total amounts of bad debts provided
其中：应收账款
Including: Accounts receivable
其他应收款
Other receivables
二、短期投资跌价准备合计
II. Total amounts of short-term
investments write-down provided
其中：股票投资
Including: Stock investment
债券投资
Bond investment
三、存货跌价准备合计
Ⅲ. Total amounts of inventory written-down provided
其中：库存商品
Including: Goods on hand
原材料
Raw materials
四、长期投资减值准备合计
Ⅳ. Total amounts provided for
impairment of long-term investments
其中：长期股权投资
Including: Long-term equity
investment
长期债权投资
Long-term debt investment 五、固定资产减值准备合计
Ⅴ. Total amounts provided for
impairment of fixed assets
其中：房屋、建筑物
Including: Buildings and structures
机器设备
Equipment and machinery 六、无形资产减值准备
Ⅵ. Provision for impairment of intangible assets
其中：专利权
Including: Patent
商标权
Trade marks
七、在建工程减值准备
Ⅶ. Provision for impairment of
项目Item 年初余额
Beginning
balance
本年增加数
Increase for
current year
本年转回数
Reversal for
current year
年末余额
Ending
balance
construction in progress
八、委托贷款减值准备
Ⅷ. Provision for impairment of
designated loan receivable
注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.
所有者权益（或股东权益）增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity
编制单位：年度单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目Item
行次
Line No.
本年数
Current year
上年数
Prior year
一、实收资本（或股本）：
I. Paid-in capital (or stock)
年初余额 1
项目Item
行次
Line No.
本年数
Current year
上年数
Prior year
Beginning balance
本年增加数
Increase in the current year
2
其中：资本公积转入
Including: Transfer-in from capital surplus
3
赢余公积转入
Transfer-in from surplus reserve
4
利润分配转入
Transfer-in from distribution of profit
5
新增资本（或股本）
Additional capital (or stock)
6
本年减少数
Decrease in the current year
10
年末余额
Ending balance
15
二、资本公积：
Ⅱ. Capital surplus:
年初余额
Beginning balance
16
本年增加数
Increase in the current year
17
其中：资本（或股本）溢价
Including: Premium on capital (or stock)
18
接受捐赠非现金资产准备
Reserve of donated non-cash assets
19
接受现金捐赠
Receipt of cash donation
20
股权投资准备
Equity investment reserve
21
拨款转入
Transfer-in from government
appropriations
22
外币资本折算差额
Foreign currency capital translation
difference
23
其他资本公积
Other capital surplus
30
本年减少数
Decrease in the current year
40
其中：转增资本（或股本）
Including: Conversion into capital (or stock)
41
年末余额
Ending balance
45
三、法定和任意赢余公积：
Ⅲ. Statutory and discretionary surplus reserves
年初余额
Beginning balance
46
本年增加数
Increase in the current year
47
其中：从净利润中提取数
Including: Amount appropriated from net
48
项目Item
行次
Line No.
本年数
Current year
上年数
Prior year
income
其中：法定盈余公积
Including: Statutory surplus reserve
49
任意盈余公积
Discretionary surplus reserve
50
储备基金
Reserve fund
51
企业发展基金
Enterprise expansion fund
52
法定公益金转入数
Transfer-in from statutory public
welfare fund
53
本年减少数
Decrease in the current year
54
其中：弥补亏损
Including: Recovery of losses
55
转增资本（或股本）
Conversion into capital (or stock)
56
分派现金股利或利润
Distribution of cash dividend or
profit
57
分派股票股利
Distribution of stock dividend
58
年末余额
Ending balance
62
其中：法定盈余公积
Including: Statutory surplus reserve
63
储备基金
Reserve fund
64
企业发展基金
Enterprise expansion fund
65
四、法定公益金：
Ⅳ. Statutory public welfare fund:
年初余额
Beginning balance
66
本年增加数
Increase in the current year
67
其中：从净利润中提取数
Including: Amount appropriated from net
income
68
本年减少数
Decrease in the current year
70
其中：集体福利支出
Including: Collective welfare expenditure
71
年末余额
Ending balance
75
五、未分配里：
Ⅴ. Undistributed profit:
年初未分配利润
Undistributed profit at the beginning of the year
76
本年净利润（净亏损以“–”号填列）77
项目Item
行次
Line No.
本年数
Current year
上年数
Prior year
Net income (or losses) for the year
本年利润分配
Profit distribution for the year
78
年末未分配利润（未弥补亏损以“–”号填
列）
Undistributed profit/losses at end of the year
80
应交增值税明细表
V AT Payable Movement Table
编制单位：年度单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目Item
行次
Line No.
本月数
Current month
本年累计数
Current year
cumulative
一、应交增值税
I. Value-added tax payable:
1. 年初未抵扣数（以“–”号填列）
Amount not deducted at the beginning of t
year
1 ×
2. 销项税额
Output VAT
2
出口退税
Refund of export duty
3
进项税额转出
Transfer-out of input VA T
4
转出多交增值税
Transfer-out of overpaid V A T
5
6
7
3. 进项税额
Input VAT
8
已交税金
Taxes paid
9
减免税款
V AT deductions and exemptions
10
出口抵减内销产品应纳税额11
项目Item
行次
Line No.
本月数
Current month
本年累计数
Current year
cumulative
Export duty deductible from taxes
payable on domestic sales
转出未交增值税
Transfer-out of unpaid V A T
12
13
14
4. 期末未抵扣数（以“–”号填列）
Amount not deducted at the end of the
year
15 ×
二、未交增值税
Ⅱ. Unpaid VAT
1. 年初未交数（多交数以“–”号填
列）
Amount not paid at the beginning of the
year
16 ×
2. 本期转入数（多交数以“–”号填
列）
Transfer-in for the current period
17
3. 本期已交数
Amount paid in the current period
18
4. 期末未交数（多交数以“–”号填
列）
Amount not paid at the end of the year
20 ×
利润分配表
Statement of Profit Distribution
编制单位：年度单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目Item
行次
Line No.
本年实际
Current year
actual
上年实际
Prior year
actual
一、净利润
I. Net income
1
加：年初未分配利润
Add: Undistributed profit at the beginning of
the year
2
其他转入
Other transfer-ins
4
二、可供分配的利润
Ⅱ. Profit to be distributed
8
减：提取法定盈余公积
Less: Appropriation of statutory surplus
reserve
9
提取法定公益金
Appropriation of statutory public
welfare fund
10
提取职工奖励及福利基金
Appropriation of employee welfare and
bonus fund
11
提取储备基金
Appropriation of reserve fund
12
提取企业发展基金
Appropriation of enterprise expansion
fund
13
利润归还投资
Profit capitalized on return of
investment
14
三、可供投资者分配的利润
Ⅲ. Profit to be distributed to investor
16
减：应付优先股股利
Less: Dividend payable on preferred stock
17
提取任意盈余公积
Appropriation of discretionary surplus
reserve
18
应付普通股股利
Dividend payable on common stock
19
转作资本（或股本）的普通股股利
Common stock dividend converted into
capital (stock)
20
四、未分配利润
Ⅳ. Undistributed profit
25
分部报表（业务分部）
Business Segment Statement
编制单位：年度单位: 元
Prepared by: Period:_____ Monetary unit: RMB Y uan
项目Item xx业务
Business A
xx业务
Business B
xx业务
Business C
……
……
其他业务
Other businesses
抵消
Write-off
未分配项目
Undistributed
items
合计
Total
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
一、营业收入合计
I. Total operating
revenues
其中：对外营业收
入
Including: Revenue
from external sales
分部间营业收入
Revenue from
inter-segment sales
二、销售成本合计
Ⅱ. Total costs of
sales
其中：对外销售成
本
Including: Cost of
external sales
分部间销售成本
Cost of inter-
segment sales
16 / 22
项目Item xx业务
Business A
xx业务
Business B
xx业务
Business C
……
……
其他业务
Other businesses
抵消
Write-off
未分配项目
Undistributed
items
合计
Total
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
三、期间费用合计
Ⅲ. Total period
expenses
四、营业利润合计
Ⅳ. Total operating
profit
五、资产总额
Ⅴ. Total assets
六、负债总额
Ⅵ. Total liabilities
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分部报表（地区分部）
Geographical Segment Statement
编制单位：年度单位: 元
Prepared by: Period:_____ Monetary unit: RMB Y uan
项目Item xx地区
Region A
xx地区
Region B
xx地区
Region C
……
……
其他地区
Other Regions
抵消
Write-off
未分配项目
Undistributed
items
合计
Total
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
一、业收入合计
I. Total operating
revenues
其中：对外营业收
入
Including: Revenue
from external sales
分部间营业收入
Revenue from
inter-segment sales
二、销售成本合计
Ⅱ. Total costs of
sales
其中：对外销售成
本
Including: Cost of
external sales
分部间销售成本
Cost of inter-
segment sales
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项目Item xx地区
Region A
xx地区
Region B
xx地区
Region C
……
……
其他地区
Other Regions
抵消
Write-off
未分配项目
Undistributed
items
合计
Total
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
本年
Current
year
上年
Prior
year
三、期间费用合计
Ⅲ. Total period
expenses
四、营业利润合计
Ⅳ. Total operating
profit
五、资产总额
Ⅴ. Total assets
六、负债总额
Ⅵ. Total liabilities
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