企业资产负债表_利润表中英文对照大全
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 yaear 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 payro1l
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
利润表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 Flows Statement
Prepared by:Period: Unit:
Items
1.Cash Flows from Operating Activities:
01)Cash received from sales of goods or rendering of services
02)Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services
10)Cash paid for operating leases
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18)Sub-total of cash outflows
19)Net cash flows from operating activities
2.Cash Flows from Investing Activities:
20)Cash received from return of investments
21)Cash received from distribution of dividends or profits
22)Cash received from bond interest income
Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets
26)Other cash received relating to investing activities
27)Sub-total of cash inflows
Cash paid to acquire fixed assets,intangible assets
28)and other long-term assets
29)Cash paid to acquire equity investments
30)Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities
3.Cash Flows from Financing Activities:
36)Proceeds from issuing shares
37)Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub-total of cash inflows
43)Cash repayments of amounts borrowed
44)Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits
46)Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for reduction of registered capital
51)Other cash payments relating to financing activities
52)Sub-total of cash outflows
53)Net cash flows from financing activities
4.Effect of Foreign Exchange Rate Changes on Cash
https://www.360docs.net/doc/03285308.html, Increase in Cash and Cash Equivalents
Supplemental Information
1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets
57)Repayment of debts by the transfer of investments
58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of investories
2.Reconciliation of Net Profit to Cash Flows from Operating Activities
62)Net profit
63)Add provision for bad debt or bad debt written off
64)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible assets
66)and other long-term assets (or deduct:gains)
67)Losses on scrapping of fixed assets
68)Financial expenses
69)Losses arising from investments (or deduct:gains)
70)Defered tax credit (or deduct:debit)
71)Decrease in inventories (or deduct：increase)
72)Decrease in operating receivables (or deduct:increase)
73)Increase in operating payables (or deduct:decrease)
74)Net payment on value added tax (or deduct:net receipts
75)Net cash flows from operating activities
https://www.360docs.net/doc/03285308.html, Increase in Cash and Cash Equivalents
76)cash at the end of the period
77)Less:cash at the beginning of the period
78)Plus:cash equivalents at the end of the period
79)Less:cash equivalents at the beginning of the period
80)Net increase in cash and cash equivalents
现金流量表的现金流量声明
拟制人：时间：单位：
项目
1.cash流量从经营活动：
01 ）所收到的现金从销售货物或提供劳务
02 ）收到的租金
增值税销售额收到退款的价值
03 ）增值税缴纳
04 ）退回的其他税收和征费以外的增值税
07 ）其他现金收到有关经营活动
08 ）分，总现金流入量
09 ）用现金支付的商品和服务
10 ）用现金支付经营租赁
11 ）用现金支付，并代表员工
12 ）增值税购货支付
13 ）所得税的缴纳
14 ）支付的税款以外的增值税和所得税
17 ）其他现金支付有关的经营活动
18 ）分，总的现金流出
19 ）净经营活动的现金流量
2.cash流向与投资活动：
20 ）所收到的现金收回投资
21 ）所收到的现金从分配股利，利润
22 ）所收到的现金从国债利息收入
现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产
26 ）其他收到的现金与投资活动
27 ）小计的现金流入量
用现金支付购建固定资产，无形资产
28 ）和其他长期资产
29 ）用现金支付，以获取股权投资
30 ）用现金支付收购债权投资
33 ）其他现金支付的有关投资活动
34 ）分，总的现金流出
35 ）的净现金流量，投资活动产生
3.cash流量筹资活动：
36 ）的收益，从发行股票
37 ）的收益，由发行债券
38 ）的收益，由借款
41 ）其他收益有关的融资活动
42 ），小计的现金流入量
43 ）的现金偿还债务所支付的
44 ）现金支付的费用，对任何融资活动
45 ）支付现金，分配股利或利润
46 ）以现金支付的利息费用
47 ）以现金支付，融资租赁
48 ）以现金支付，减少注册资本
51 ）其他现金收支有关的融资活动
52 ）分，总的现金流出
53 ）的净现金流量从融资活动
4.effect的外汇汇率变动对现金
https://www.360docs.net/doc/03285308.html,增加现金和现金等价物
补充资料
1.investing活动和筹资活动，不参与
现金收款和付款
56 ）偿还债务的转让固定资产
57 ）偿还债务的转移投资
58 ）投资在形成固定资产
59 ）偿还债务的转移库存量
2.reconciliation净利润现金流量从经营
活动
62 ）净利润
63 ）补充规定的坏帐或不良债务注销
64 ）固定资产折旧
65 ）无形资产摊销
损失处置固定资产，无形资产
66 ）和其他长期资产（或减：收益）
67 ）损失固定资产报废
68 ）财务费用
69 ）引起的损失由投资管理（或减：收益）
70 ）defered税收抵免（或减：借记卡）
71 ）减少存货（或减：增加）
72 ）减少经营性应收（或减：增加）
73 ）增加的经营应付账款（或减：减少）
74 ）净支付的增值税（或减：收益净额
75 ）净经营活动的现金流量
https://www.360docs.net/doc/03285308.html,增加现金和现金等价物
76 ）的现金，在此期限结束
77 ）减：现金期开始
78 ）加：现金等价物在此期限结束
79 ）减：现金等价物期开始
80 ），净增加现金和现金等价物
《资产负债表中英文对照》
1资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investments 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollectible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables 121~122 存货inventories 1211 商品存货merchandise inventory 1212 寄销商品consigned goods 1213 在途商品goods in transit 1219 备抵存货跌价损失allowance for reduction of inventory to market 1221 制成品finished goods 1222 寄销制成品consigned finished goods
财务报表各项目中英文对照
财务报表各项目中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表 Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA） EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损） Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润 Operating expenses: 营业费用： Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用
财务报表中英文对照
财务报表中英文对照 1.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
资产负债表中英文、中韩文对照
负债表： 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other 1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables
完整中英文对照资产负债表-损益表--现金流量表
完整英文版资产负债表、利润表及现金流量表 Balance Sheet 资产负债表 ITEM项目 Cash 货币资金 Short term investments短期投资 Notes receivable 应收票据 Dividend receivable应收股利 Interest receivable应收利息 Accounts receivable 应收帐款 Other receivables 其他应收款 Accounts prepaid预付帐款 Future guarantee 期货保证金 Allowance receivable 应收补贴款 Export drawback receivable应收出口退税 Inventories存货 Including: Raw materials其中：原材料 Finished goods 产成品(库存商品) Prepaid and deferred expenses 待摊费用 Unsettled G/L on current assets 待处理流动资产净损失 Long-term debenture investment falling due in a year 一年内到期的长期债权投资 Other current assets其他流动资产
Total current assets 流动资产合计 Long-term investment：长期投资： Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference *合并价差 Total long-term investment 长期投资合计 Fixed assets-cost 固定资产原价 Less: Accumulated Depreciation减：累计折旧 Fixed assets-net value 固定资产净值 Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额 Disposal of fixed assets 固定资产清理 Project material 工程物资 Construction in Progress在建工程 Unsettled G/L on fixed assets 待处理固定资产净损失 Total tangible assets 固定资产合计 Intangible assets 无形资产 Including and use rights 其中:土地使用权 Deferred assets 递延资产（长期待摊费用） Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出
中英文汉英英汉对照对照--资产负债表
资产负债表Balance Sheet 活期历史明细清单：Current Detailed List of History 帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额Money 余额Balance 地区Region 网点Branches 操作员Operator 界面Interface 息Interest 税Tax 工资Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务Batch Business 柜面交易Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliatio 打印柜员号printed teller sequence number
numéro imprimé de caissier 打印时间print time Temps imprimé 账号account number numéro de compte 客户名称account name nom et prénom de compte 币别currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期start date date de début 终止日期termination date / expirty date date d’expiration 交易日期trade /transaction date date de l’opération 摘要abstract extrait 交易金额transaction amount montant de l'opération 账号余额account balance solde du compte 对方账号reciprocal account number numéro de compte réciproque 对方帐户名称reciprocal account name nom de compte réciproque 操作员号operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入cash deposit dép?t en espèces 结息interest settlement règlement d'intérêt 现金支取cash withdraw retrait en espèces 中国银行的流水清单 RBS流水查询RBS Transaction inquiry enquête de transaction 终端terminal Terminal 柜员teller
中英文资产负债表和损益表
中英文资产负债表和损益表 利润表 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 资产负债表 BALANCE SHEET 资产 ASSETS 流动资产：CURRENT ASSETS 现金Cash on hand 备用金Pretty cash 银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable 应收帐款Accounts receivable
大会计报表：资产负债表、损益表、现金流量表中英文对照
英文会计报表:F I N A N C I A L R E P O R T C O V E R 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 所属月份Reporting Period 报出日期Submit Date 资产负债表 Balance Sheet 资产?Assets 流动资产?Current Assets 货币资金?Bank and Cash 短期投资?Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备?Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备?Less: Impairment for current investment 短期投资净额?Net bal of current investment 应收票据?Notes receivable 应收股利?Dividend receivable 应收利息 Interest receivable 应收账款?Account receivable 减：应收账款坏账准备?Less: Bad debt provision for Account receivable 应收账款净额?Net bal of Account receivable 其他应收款?Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款?Prepayment 应收补贴款?Subsidy receivable 存货?Inventory 减：存货跌价准备?Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用?Deferred Expense 一年内到期的长期债权投资?Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one 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 长期股权投资?Long-term equity investment
沃尔玛-资产负债表(2013)中英文对照
ConsolidatedBalance Sheets AsofJanuary31, (Amountsin millions) 2013 2012 ASSETS资产 Current assets:流动资产： Cashandcashequivalents现金及现金等价物 Receivables, net I n v entories应收账款，净存货Prepaidexpensesand other预付账款及其他$ 7,781 6,768 43,803 1,588 $ 6,550 5,937 40,714 1,774 Totalcurrentassets流动资产总额Propertyand equipment:固定资产： Propertyand equipment固定资产 Lessaccumulated depreciation减：累计折旧 59,940 165,825 (51,896 ) 54,975 155,002 (45,399) Propertyandequipment,net固定资产净值Propertyundercapital leases: 融资租赁资产：Propertyundercapital leases Less资产减值准备 accumulatedamortization累计摊销113,929 5,899 (3,147) 109,603 5,936 (3,215) Propertyundercapitalleases,net融资租赁资产净值Goodwill商誉 Otherassets anddeferred charges其他资产和递延费用 2,752 20,497 5,987 2,721 20,651 5,456 Total assets资产总额$203,105$193,406 LIABILITIES AND EQUITY负债和所有者权益 Current liabilities:流动负债： Short-termbor r owings 短期借款 Accounts payable Accrued应付账款 liabilities Accruedincome tax es应付所得税/递延所得税负债 Long-termdebtduewithin one year一年内到期长期负债 Obligationsundercapital leasesduewithinone year一年内到期的租赁负债$ 6,805 38,080 18,808 2,211 5,587 327 $ 4,047 36,608 18,180 1,164 1,975 326 Totalcurrentliabilities流动负债总额 Long-term debt长期借款 Long-termobligationsundercapital leases 融资租赁长期负债Deferredincometaxesand other递延所得税Redeemablenoncontrolling interest可赎回非控制性权益Commitmentsand contingencies承付款项与或有负债 Equit y:股票： Common stock普通股 Capitalinexcessofpar value股本溢价 Retained earnings留存收益 Accumulatedothercomprehensiveincome(loss)累积其它综合（亏损）收益71,818 38,394 3,023 7,613 519 332 3,620 72,978 (587) 62,300 44,070 3,009 7,862 404 342 3,692 68,691 (1,410) TotalWalmart shareholders’equit y沃尔玛总股东权益Nonredeemablenoncontrolling interest非控制性权益76,343 5,395 71,315 4,446 Total equit y总权益81,73875,761 Totalliabilitiesand equity负债和权益总额$203,105$193,406 Seeaccompanying no tes.
资产负债表中英文表
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 yaear 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
资产负债表中英文对照版
会计从业、初级、中级题库下载：https://www.360docs.net/doc/03285308.html,/ztalldown/?wenku 资产负债表中英文对照版 企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment
会计从业、初级、中级题库下载：https://www.360docs.net/doc/03285308.html,/ztalldown/?wenku 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets
资产负债表的中英文对照
1资产 assets 11~ 12 流淌资产 current assets 111 现金及约当现金 cash and cash equivalents 1111 库存现金 cash on hand 1112 零用金/周转金 petty cash/revolving funds 1113 银行存款 cash in banks 1116 在途现金 cash in transit 1117 约当现金 cash equivalents 1118 其它现金及约当现金 other cash and cash equivalents 112 短期投资 short-term investments 1121 短期投资 -股票 short-term investments - stock
1122 短期投资 -短期票券 short-term investments - short-term notes and bills 1123 短期投资 -政府债券 short-term investments - government bonds 1124 短期投资 -受益凭证 short-term investments - beneficiary certificates 1125 短期投资 -公司债 short-term investments - corporate bonds 1128 短期投资 -其它 short-term investments - other 1129 备抵短期投资跌价损失 allowance for reduction of short-term investment to market 113 应收票据 notes receivable 1131 应收票据 notes receivable 1132 应收票据贴现 discounted notes receivable 1137 应收票据 -关系人 notes receivable - related parties 1138 其它应收票据 other notes receivable 1139 备抵呆帐－应收票据 allowance for uncollectible accounts- notes receivable 114 应收帐款 accounts receivable
银行资产负债表中英文对照
银行资产负债表中英文对照 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents 1111 库存现金cash on hand 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable 1185 应收退税款income tax refund receivable 1187 其它应收款- 关系人other receivables - related parties 1188 其它应收款- 其它other receivables - other
中英文财务报表对照
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net balance of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investm ent due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one 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 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investm ent 长期投资合计 Total for long-term investment 减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：累计折旧 Less: Accumulated Depreciation 固定资产净值 Net bal 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBV of fixed assets