会计学财务报表中英文对照外文翻译文献

会计学财务报表中英文对照外文翻译文献(文档含英文原文和中文翻译)

译文：

中美财务报表的区别

(1)财务报告内容构成上的区别

1)美国的财务报告包括三个基本的财务报表，除此之外，典型的美国大公司

财务报告还包括以下成分：股东权益、收益与综合收益、管理报告、独立审计报

告、选取的5-10年数据的管理讨论与分析以及选取的季度数据。

2)我国财务报告不注重其解释，而美国在财务报告的内容、方法、多样性上都比较充分。中国的评价部分包括会计报表和财务报表，财务报表是最主要的报表，它包括前述各项与账面不符的描述、财会政策与变化、财会评估的变化、会计差错等问题，资产负债表日期，关联方关系和交易活动等等，揭示方法是注意底部和旁注。美国的财务范围在内容上比财务报表更加丰富，包括会计政策、技巧、添加特定项目的报告, 报告格式很难反映内容和商业环境等等，对违反一致性、可比性原则问题，评论也需要披露的，但也揭示了许多方面，比如旁注、底注、括号内、补充声明、时间表和信息分析报告。

(2)财务报表格式上的比较

1)从资产负债表的格式来看，美国的资产负债表有账户类型和报告样式两项

描述，而我国是使用固定的账户类型。另外，我们的资产负债表在项目的使用上

过于标准化，不能够很好的反映出特殊的商业项目或者不适用于特殊类型的企

业。而美国的资产负债表项目是多样化的，除此之外，财务会计准则也是建立在

资产负债表中资产所有者投资和支出两项要素基础上的，这一点也是中国的财会

准则中没有的。

2)从损益表格式的角度来看，美国采用的是多步式，损益表项目分为两部分，营业利润和非营业利润，但是意义不同。我国的营业利润在范围上比美国的小，例如投资收益在美国是归类为营业利润的而在我国则不属于营业利润。另外，我国的损益表项目较美国的更加规范和严格，美国校准损益表仅仅依赖于类别和项目。报告收可以与销售收入及其他收入相联系，也可以和利息收益、租赁收入和单项投资收益相联系；在成本方面，并不是严格的划分为管理成本、财务成本、和市场成本，并且经常性销售费用、综合管理费用以及利息费用、净利息收益都要分别折旧。另外，SEC

（Securities Exchange Commission美国证券交易委员会的简称）美国公司列出三年的损益表数据，其中包括前两年的比较数据。美国的财务会计准则第130条规定“其他综合损益表”的公告作为第二项损益表，包括在财务报告中。

3)在现金流量表方面，主要的不同在于美国制备现金流量表格的方法有以下

两种途径：直接或非直接方式，实际应用方式。其中非直接方式更为流行。即使

直接方法更为合理，但是它需要改变公司报告的形式并在实际现金流中公开公司

的敏感信息，如果公司现金流量种类很多，收支平衡表渠道复杂，那么使用直接

制备方法将会非常困难。另外，损益表也是如此，美国要求三年数据。而按照中

国的企业会计准则—现金流量表要求通过直接方法制备，并且仅仅需要当年数

据。此外，一些美国公司还会发布现金流量预测信息。

(3)信息披露的对比

1)财务报告法律法规的比较

美国的标准化会计信息依照“证券法”和“证券交易法”的法规披露上市

公司的信息，而中国主要是依照“公司法”、“证券法”以及其他相关的法律法

规所附带的原则，并且信息是由证券及期货事务监察委员会规则和财政部会计标

准法律规定而公开。在规范财务信息披露上，美国法律强调三个方面：强制披露、

强制审计、合法责任。美国财务信息披露系统由三个主要系统构成：会计准则、

重要信息系统的审计规则、审计标准系统，并且很强调这三点。而中国披露信息

的时间性法律责任并不承担民事责任，有很多规定的原则都太过抽象并不能针对

促进公正经营。在美国，会计准则体系由FASB（Financial Accounting Standards Board财务款及标准委员会）设定，SEC对FASB的会计标准通过监督当局和否决

权保持促进发展的态度。在中国，会计标准体系由政府机构—财务部设定。中国

的上市公司目前执行的是2001年1月财政部推出的“企业会计制度”。

2)预测的财务信息披露

上市公司的预测财务信息基于公司产品计划和商业环境，公然地反映出公司

未来的财务状况、经营成果以及其他前瞻性的财务信息，上市公司的财务报告是

很重要的一个部分。可预见的财务信息公开披露，可以帮助投资者和债权人理解

公司产品与经营的未来市场状况，并相应的做出合理有效的投资决定，这样可以

避免或减少投资风险。进入20世纪，40年来，美国证券行业和会计行业预测财

务信息披露的一个特殊的问题，经过半个世纪的发展，在此期间所经历的禁运鼓励但不强制信息披露政策演变，现在形成了一个更完整的信息披露体系。目前，美国上市公司为投资者提供的可预测性财务信息的现象非常普遍，和我们的财务信息披露制度也缺乏预测性信息披露。

3)表信息披露

企业提供的信息表可以帮助使用者经济决策的会计信息，不能反映在财务报告会计信息。表信息，包括非财务信息，财务和非财务的信息分析。我们现在财务报表提供的信息大部分的财务信息，这样的信息是不全面的报告已经无法满足用户的需求。美国投资管理与研究协会委员会说，“财务报告的用户需要能够报告在企业报告信息在所有经济活动，从这些语句为他们挑选他们需要的信息。“美国财务报告充分利用这种形式的信息披露表不会被认可报告信息，如人力资源、信息、自然资源信息，难以衡量衍生金融工具信息和环境信息等，通过表报告的信息披露，投资者和债权人获得更充分的信息来促进他们的决策。

中国移动在纽约证券交易所披露的2013年财务表报中的三大报表

Table of Contents

Consolidated Statements of Comprehensive Income合并损益表

for the year ended December 31

(Expressed in Renminbi (“RMB”))

Note 2013 2012 2011

Million Million Million Operating revenue (Turnover)营业收入 4

Revenue from telecommunications services 590,811 560,413 527,999 Revenue from sales of products and others 39,366 21,422 9,807

630,177 581,835 537,806 Operating expenses营业费用

Leased lines租赁电线18,727 9,909 5,188 Interconnection 25,998 25,140 23,533 Depreciation折旧费104,699 100,848 97,113 Personnel管理费用 5 34,376 31,256 28,672 Selling expenses销售费用91,834 80,232 78,636 Cost of products sold销售成本61,363 41,448 23,120 Other operating expenses其他业务支出 6 157,531 140,272 127,686

494,528 429,105 383,948 Profit from operations营业利润135,649 152,730 153,858 Non-operating net income营业外收入7 910 615 571 Interest income利息收益15,289 12,661 8,413 Finance costs财务费用8 (331 )(390 )(565 ) Share of profit of associates联营利润份额19 7,062 5,685 4,306 Share of loss of a joint venture合营企业损失20 —(1 )(1 ) Profit before taxation税前利润158,579 171,300 166,582 Taxation税11(a) (36,776 )(41,919 )(40,603 ) PROFIT FOR THE YEAR本年利润121,803 129,381 125,979 Other comprehensive loss for the year that may be subsequently reclassified

to profit or loss:1

其他综合损失

Exchange differences on translation of financial statements of overseas

entities交换不同翻译海外实体的财务报表(172 )(6 )(311 ) Share of other comprehensive loss of associates其他综合损失(767 )(16 )(229 ) TOTAL COMPREHENSIVE INCOME FOR THE YEAR本年综合收益总

额120,864 129,359 125,439

Table of Contents

Consolidated Statements of Comprehensive Income (Continued)合并损益表（续表）

for the year ended December 31

(Expressed in RMB)

Note 2013 2012 2011

Million Million Million Profit attributable to:利润

Equity shareholders of the Company应付股东利润121,692 129,274 125,870 Non-controlling interests非控制权益111 107 109

PROFIT FOR THE YEAR本年利润121,803 129,381 125,979

Total comprehensive income attributable to:综合收益总

额

Equity shareholders of the Company股东120,754 129,252 125,332 Non-controlling interests少数股东110 107 107

TOTAL COMPREHENSIVE INCOME FOR THE

YEAR本年综合收益总额120,864 129,359 125,439

Earnings per share – Basic基本每股收益12(a) RMB 6.05 RMB 6.43 RMB 6.27

Earnings per share – Diluted稀释每股收益12(b) RMB 5.98 RMB 6.36 RMB 6.20 The notes on pages F-15 to F-81 are an integral part of these consolidated financial statements.

F-6

Table of Contents Consolidated Balance Sheets合并资产负债表as of December 31 (Expressed in RMB)

Note

As of

December 31,

2013

As of

December 31,

2012 Million Million

Non-current assets非流动资产

Property, plant and equipment财产厂房设备13 479,227 430,509 Construction in progress在建工程14 85,000 55,507 Land lease prepayments and other prepayments土地租赁预付款项和其他预付

款项15 19,735 14,244 Goodwill商誉16 36,894 36,894 Other intangible assets无形资产17 1,063 924 Interest in associates 19 53,940 48,343 Interest in a joint venture 20 — 6 Deferred tax assets递延所得税21 17,401 13,544 Restricted bank deposits限制银行存款22 6,816 5,418 Other financial assets其他金融资产23 127 127

700,203 605,516 Current assets流动资产

Inventories存货24 9,152 7,195 Accounts receivable应收装款25 13,907 11,722 Other receivables其他应收款26 11,649 8,605 Prepayments and other current assets预付账款与其他流动资产26 11,832 15,913 Amount due from ultimate holding company最终控股公司27 94 102 Tax recoverable预交所得税647 153 Bank deposits银行存款28 374,977 331,997 Cash and cash equivalents现金及现金等价物29 44,931 70,906

467,189 446,593 Current liabilities流动负债

Accounts payable应付账款30 173,157 123,896 Bills payable应付票据1,360 1,159 Deferred revenue递延收入31 61,789 57,988 Accrued expenses and other payables预提费用和其他应付账款33 125,811 103,774 Amount due to ultimate holding company最终控股公司欠的款额27 22 39 Amount due to immediate holding company直接控股公司欠的款项27 —16 Obligations under finance leases融资租赁欠款68 68 Current taxation应交税费8,706 10,856

370,913 297,796 Net current assets流动资产净额96,276 148,797 Total assets less current liabilities carried forward 796,479 754,313

F-7

Table of Contents

Consolidated Balance Sheets (Continued)合并资产负债表-续表as of December 31

(Expressed in RMB)

Note

As of

December 31,

2013

As of

December 31,

2012 Million Million

Total assets less current liabilities brought forward 796,479 754,313

Non-current liabilities非流动负债

Interest-bearing borrowings计息借款32 (4,989 )(28,619 ) Deferred revenue, excluding current portion递延收入不包括当前部分（预收收入）31 (662 )(334 ) Deferred tax liabilities递延所得税负债21 (104 )(51 )

(5,755 )(29,004 ) NET ASSETS净资产790,724 725,309

CAPITAL AND RESERVES资本和储备

Share capital股本2,142 2,142 Reserves备用金786,631 721,305

Total equity attributable to equity shareholders of the Company 788,773 723,447 Non-controlling interests非控制性股权非控制权益1,951 1,862

TOTAL EQUITY 790,724 725,309 The notes on pages F-15 to F-81 are an integral part of these consolidated financial statements.

F-8

The Difference Between U.S. Financial Statements and China's Financial

Statements

First , differences in the content of financial reports comparing the composition

1. American financial report includes three basic financial statements ,in addition to the typical large U.S. company financial report also includes the following components: the shareholders the income statement ,earnings and comprehensive income ,management reporting ,independent audit report，management discussion and analysis of the selected financial data comparing 5-10 years ,selected quarterly data.

2. Our country far from the annotation of financial reporting and the United States is rich in content ,methods, and diverse. China's comments section includes the accounting statements and financial statement ,which is the main statements ,which include: the premise does not meet the description of accounting ,accounting policies and changes ,changes in accounting estimates ,accounting errors ,or issues ,the balance sheet date ,related party relationships and transactions ,events ,etc .revealing method is the bottom note and marginalia. Note the contents of the U.S. accounting much richer，than most of its length its financial statements ,including accounting policies，tips ,reports of specific projects to add that the report format is difficult to reflect the content and business conditions ,etc .for violation of consistency ,principle of comparability issues ,comments are also required to be revealed ,but also reveals many ways, such as marginal notes, bottom note, in parentheses supplementary statements, schedules and information analysis report.

Second, the comparison between the financial statements format

1. From the balance sheet format, the US has two presentations, the account type and reporting style, and our use of account type. In addition, our balance sheet is too standardized use of terms, not better reflect the unique business issues or to adapt to a unique type of enterprise, while the US balance sheet, the term is diversified. In addition, the Financial Accounting Standards also established the owner's investment and the owners sent in the two elements of the balance sheet, which is China's

accounting standards do not have.

2. From the income statement format point of view, the same United States, have adopted multi-step, both the operating profit and income statement items are divided into two parts, non-operating profits, but its meaning is different. The scope of our operating profit than in the US is small, such as investment income in the United States are classified as operating profit in the country are not for business profit. In addition, our income statement items of the normative and more stringent than the United States, the United States to regulate the income statement only from the categories of projects.

Reported income, can be combined sales revenues and other income as a, can also be of interest income, rental income and investment income single; In terms of costs, not strictly divided into the management of costs, financial costs and marketing costs, and often the selling expenses and general administrative expenses combined lists will be depreciation, interest expense separately, and some will be net interest income separately. In addition, SEC asked the U.S. to be listed in the income statement figures for three years, which includes comparative figures for the previous two years US Financial Accounting Standards No. 130 requires notice of "other comprehensive income statement" as a second income statement, included in the financial report.

3. On the cash flow statement, the main difference is that the preparation method. U.S. cash flow tables in two ways: direct and indirect methods, practical application, the indirect method is more popular. Although the direct method because it is more reasonable, but need to change the form of corporate reporting and disclosure of sensitive corporate information on actual cash flow, and if many kinds of corporate cash flows, balance of payments channel complex, using the direct method would be very difficult. In addition, the same income statement, the United States three years of data required, and China's "Enterprise Accounting Standards - Cash Flow Statement" prepared by direct methods and requirements, and only asks for the data year. In addition, some U.S. companies will issue a cash flow forecast.