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1、叮叮小文库中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCE SHEET2002年11月30日as at 30/11/2002资产Assets负债和所有者权益 Liabilities&Equity流动资产 Curre nt Assets :流动负债 Curre nt Liabilities:货币资金Cash短期投资 Short term inv estme nts应付帐款 Trade payables应收票据 Notes receivable预收帐款 Advaneed receipts应收股禾 U Divide nd receivable应付工资 Accruals for sal
2、aries应收利息 In terest receivable应付福禾 I费 Accruals for ben efits应收帐款 Trade receivable应付股禾 IAccruals for divide nds其他应收款Other receivable应交税金 Accruals for taxes存货 Inven tories其他应交款 Other liabilities待摊费用 Prepaid expenses其他应付款Other payables流动资产合计 Total current assets预提费用 Provision for expenses流动负 债合计 Totalc
3、urrentliabilities固定资产Fixed Assets :固定资产原价Tangible assets长期负债 Long term liabilities:减 Less :累计折旧 Depreciation长期应付款 Long term liabilities固定资产净值 Net tangible assets长期 负债合计 Total long term liabilities固定资产合计 Total tangible assets递延税款贷项 Deferred in come taxes无形资产及其他资产Intan gible Assets :负债合计 Total liabili
4、ties无形资产 In ta ngible assets长期待 摊费用 Long term advanee payme nts所有者权益 Shareholders equity其他长期资产 Other long term assets实收资本 Subscribed Cap ital无形资产及其他资产合计Total intan gible assets资本公积 Capital reserves盈余公积 Other reserves递延税款借项 Deferred in come taxes未分配禾I润Retained earnings所有者权益合计Total shareholders equity
5、资产总计Total Assets负债和所有者权益合计TotalLiabilities & Equity利润表 Profit & Loss Accou nt2002 年 11 月 for the month ended 30/11项目Item主营业务收入Sales减Less :主营业务成本 Cost of Sales主营业务税金及附加 bus in ess taxes主营业务利润Gross Profit加 Add : 其他业务利润 Other operati ng in come减 Less :营业费用 Operating expenses管理费用 Admi ni strati on expe
6、nses财务费用 Finance expenses营业利润 Operating Profit力卩 Add:投资收益 In come from in vestme nts补贴收入Other in come营业外收入 Extraordi nary in come减 Less:营业外支出 Extraordinary expenses利润总额 Profit before taxes减 Less:所得税 Taxes on in come净利润 Profit after taxes资产负债表Bala nee Sheet项目 ITEM货币资金Cash短期投资 Short term inv estme nts
7、应收票据 Notes receivable应收股禾 U Divide nd receivable应收利息 In terest receivable应收帐款 Acco unts 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 Allowanee receivable应收出口退税 Export drawback receivable 存货 Inven tories其中：原材料 Including:Raw materials产成品（库存商品）Finished goods待摊费用 Prep
8、aid and deferred expe nses待处理流动资产净损失 Un settled G/L on curre nt assets一年内到期的长期债权投资 Lon g-term debe nture inv estme nt falli ng due in a yaear其他流动资产 Other curre nt assets流动资产合计 Total curre nt assets长期投资： Lon g-term inv estme nt:其中：长期股权投资 Including long term equity investment长期债权投资 Long term securitie
9、s investment* 合并价差 In corporat ing price differe nee 长期投资合计 Total lo ng-term inv estme nt 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:Impairme nt 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 Projec
10、t material 在建工程 Con structi on in Progress 待处理固定资产净损失 Un settled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 In ta ngible 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 Improveme nt expe nditure of fixed assets 其他长期资产
11、 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 in ta ngible 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）Bala nee Sheet项目 ITEM短期借款 Short-term loa ns应付票款Notes payable应付帐款 Accou nts payable预收帐款 Adva nces from customers应
12、付工资 Accrued payroll 应付福利费Welfare payable 应付利润（股利）Profits payable 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 Provisio n for expe nses 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 curre nt liabilities 流动负债合计 Total curre
13、nt liabilities 长期借款 Lon g-term loa ns 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 lon g-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 taxati on credit 负债合计 Total liabilities*少数股
14、东权益Minority interests 实收资本（股本）Subscribed Capital 国家资本 Natio nal capital 集体资本 Collective capital 法人资本 Legal pers ons capital 其中:国有法人资本 Including:State-owned legal persons capital 集体法人资本 Collective legal persons capital 个人资本 Pers onal capital 夕卜商资本 Foreig n bus in essme ns capital 资本公积 Cap ital surplu
15、s 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 Supplerme ntary curre nt capital *未确认的投资损失（以“-”号填列）Un affirmed in vestme nt loss未分配禾润Retained earnings夕卜币报表折算差额 Con verted differe nee in Foreig n Currency Stateme nts 所有者权益合计 Total shareholders equity
16、负债及所有者权益总计 Total Liabilities & Equity禾 I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产品销售毛禾Gross pro
17、fit on sales减：销售费用 Less : Selling expenses管理费用Gen eral and admi ni strative expe nses财务费用Finan cial expe nses其中：禾 息支出（减禾【J息收入）Including : Interestexpenses （minusinterestihcome）汇兑损失（减汇兑收益） Exchange losses（minus exchange gains）产品销售利润 Profit on sales力卩：其他业务禾 润Add: profit from other operations营业利润Operat
18、ing profit力卩：投资收益Add: In come on inv estme nt力卩：营业外收入Add: Non-operati ng in come减：营业外支出Less： Non-operating expenses力卩：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 : In come tax净利润 Net profit本文来自：人大经济论坛 会计与财务管理 版，详细出处参考：http:/www.pi nggu.org/bbs/viewthread.ph
19、p?tid=335564&page=1会计要素的计量属性 basis of measurement历史成本 historical cost重置成本 replacement cost可实现净值 net-realizable value 现值 prese nt value 公允价值fair value 财务报告 financial statement 资产负债表Bala nee Sheet 禾 润表 In come Stateme nt 现金流量表 Cash Flow Statement 所有者权益变动表 Statement of Changes in Equity 附注no tesDisclos
20、ure no tesCh ap. 2 货币资金 monetary assets 现金cash 银行账户bank account 现金等价物cash equivale nt Ch ap. 3 金融资产 financial instruments 以公允价值计量且变动计入当期损益的金融资产 Measure at fair value through profit or loss 交易性金融资产held for trading 指定为以公允价值计量且变动计入当期损益的金融资产 Iden tified as at fair value through profit or loss 持有到期投资 Hel
21、d-to - maturity investment 贷款和应收账款 Loa ns and receivables 可供出售金融资产 available-for-sale financial assets 减值 impairme nt 减值损失 impairment lossCh ap. 4 存货 inven tory 存货的种类： Classificatio n of inventory 原材料 raw materials inven tory 在产品 work-in-progress inventory 半成品 comp onent parts 产成品 finished goods inv
22、entory 商品 mercha ndise inven tory 周转材料 supplies inventory 发出存货的计量 cost flow assumption 先进先出法 first-in-first-out (FIFO) 后进先出法 last-in-first-out (LIFO) 移动加权平均法 moving-average unit cost 全月一次加权平均法 weighted-average system 个别计价法(具体辨认法)specific ide ntification期末存货的计量 ending balanee of inventory 成本与可变现净值孰低
23、lower-of - cost-or-market valueNet-realizable value存货跌价准备 Allowanee to reduce inventory to LCM资产减值损失一存货减值损失loss of impairme nt on assets - loss ofimpairme nt on inven toryChap. 5长期股权投资 Iong-term investment- shareInv estme nt in subsidiary *成本法 cost method权益法 equity method投资收益 inv estme nt in come可转换
24、 eon vertibleCh ap. 6固定资产 capital assets在建工程 wok-in-progress construction折旧 amortizati on平均年限法 straight-line-method工作量法 un it-of- product ion双倍余额递减法 declining-balanee method 年数总和法 sum-of-the-years-digits method 后续支出 subsequent expenditure 资本化 capitalized cost 费用化 expe nsed cost 处置 retireme nt and di
25、sposal 持有待售的固定资产 capital assets held for sale 固定资产清理 disposal of capital assets 固定资产减值准备 allowanee of impairments on capital assets Ch ap. 7 无形资产 intangible assets 专禾U权pate nts 非专禾 技术 in dustrial desig n registrati on 商标权 trademarks and trade n ame 著作权copyright 特许权 fran chise rights 土地使用权 rights of
26、using landCh ap. 8投资性房地产 investment property / profitable estateCh ap. 9非货币性资产交换 non-monetary assets exchange商业实质 commercial substaneeChap. 10资产减值 assets impairment估计 evaluati on资产组 assets group cash gen erate unit 商誉 goodwillChap. 11负债 liabilities 流动负债 current liabilities 非流动负债 non-current liabilit
27、ies 初始计量 initial measurement 辞退福利fire fringe 进口 import 出口 export 可转换公司债券convertible bond Chap. 12 所有者权益 equity 实收资本 issued capital 资本公积 capital reserve 股本溢价share premium 留存收益 retained earnings 未分配利润 distributed profit Chap. 13 完工百分比法 percentage of completion method 建造合同 con struct ion con tract 直接法
28、direct method 间接法 in direct method 分部报告 segment report 关联方 related party 租赁lease 担保 guara ntee Chap. 15 或有事项 contingencies 或有资产 contingent assets 或有负债 contingent liabilities 亏损合同 on erous con tractCh ap.16 重组 reorga ni zati on /resutructio n Chap. 18 借款费用 borrowing costs borrowing expenditure 溢价 pre
29、mium 折价 disco unt 资本化 capitalize costsChap. 20 所得税in come tax 计税基础tax base 永久性差另permanent differenee 暂时性差另 temporary differenee 应纳税暂时性差异 taxable temporary differences 可抵扣暂时性差异 deductible temporary differenee 递延所得税资产 deferred tax assets递延所得税负债 deferred tax liabilitiesChap. 21夕卜币折算 translation of fore
30、ign currency夕卜币交易 foreign currency transactions夕卜币财务报表折算 translation of foreign currency financial statement即期汇率 current exchange rate远期汇率 future exchange rate通货膨胀in flationChap. 22出租人lessor承租人lessee经营租赁 operating lease融资租赁 finance lease / capital lease售后租回 sale and leasebackChap. 23会计政策、会计估计变更和差错更正
31、Chan ges in acco un ti ng policies, cha nges inacco unting estimates andcorrect ions of errors会计估计Acco un ti ng estimatesCh ap. 24资产负债表日后事项Eve nts after the bala nee sheet date调整事项 Adjusti ng eve nt非调整事项 Un adjust ing eve nt利润分配 profit allocation以前年度损益调整 retained earnings-prior year adjustmentUn dis
32、tributed profit prior year adjustme ntChap. 25企业合并 corporate comb in ati on长期股权投资 Iong-term investment-shareInv estme nt in subsidiary *Ch ap. 26合并财务报表 consolidated financial statementCon solidated Bala nee SheetCon solidated In come Stateme ntCon solidated Cash Flow Stateme ntCon solidated Stateme nt of Chan ges in Equity7