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1、财务英语资产负债表 Balance Sheet一、资产 ASSETS流动资产:CURRENT ASSETS货币资金 Cash and cash equivalents交易性金融资产Financial assets held for trading应收票据 Notes receivable应收账款 Accounts receivable减： 坏帐准备Less ： Provision for bad debts预付款项 Advances to suppliers应收利息 Interests receivable应收股利 Dividends receivable其他应收款 Other receiva
2、bles存货 Inventories其中：原材料 Including : Raw materials库存成品及商品Inventory of finished goods低值易耗品 Consumbles年内至 U期的非流动资产Non-current assets maturing/due within one year其他流动资产Other current assets流动资产合计TOTAL CURRENT ASSETS非流动资产：NON-CURRENT ASSETS可供出售金融资产Available-for-sale financial assets持有至到期投资Held-to-maturit
3、y investments长期应收款 Long-term receivables长期股权投资long-term equity investments投资性房地产Investment real estate固定资产(固定资产原价)Fixed assets (Original value of fixed assets )减：累计折旧Less： Accumulated depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Reserve for fixed assets impairment固定资产净额Net fixed assets在建工程 Cons
4、truction in progress工程物资 Project materials固定资产清理Disposal of fixed assets生产性生物资产Productive biological assets油气资产 Oil and natural gas assets无形资产 Intangible assets开发支出 Development costs 商誉 Goodwill 长期待摊费用Long-term deferred expenses递延所得税资产Deferred income tax assets其他非流动资产Other non-current assets非流动资产合计
5、TOTAL NON-CURRENT ASSETS 资产总计TOTAL ASSETS二、负债 LIABILITIES流动负债： CURRENT LIABILITIES短期借款 Short-term borrowings交易性金融负债Financial assets held for liabilities应付票据 Notes payable 应付账款 Accounts payable 预收款项 Payments received in advance 应付职工薪酬 I Employee benefits payable/Staff remuneration payables 应交税费 Taxes
6、 and surcharges payable 应付利息 Interests payable 应付股利 Dividends payable 其他应付款 Other payables 一年内到期的非流动负债Non-current liabilities maturing within one year其他流动负债 Other current liabilities 流动负债合计 TOTAL CURRENT LIABILITIES 非流动负债： NON-CURRENT LIABILITIES 长期借款 Long-term borrowings 应付债券 Debt securities issued
7、 长期应付款 Long-term payables 专项应付款 Specific item payable 预计负债 Provisions for liabilities 递延所得税负债Deferred income tax liabilities其他非流动负债Other non-current liabilities非流动负债合计 TOTAL NON-CURRENT LIABILITIES 负债合计 TOTAL LIABILITIES三、所有者权益(或股东权益)：OWNERS EQUITY (or shareholders equity)实收资本(或股本)Paid-up capital (o
8、r share capital)其中：国家资本National capital集体资本 Collateral capital法人资本 Legal personscapital个人资本 Personal capital夕卜商资本 Foreign capital资本公积 Capital reserves减：库存股 Treasury stock盈余公积 Surplus reserves未分配利润 Retained earnings/Undistributed profit所有者权益（或股东权益）合计 TOTAL OWNERS EQUITY （OR SHAREHOLDERS EQUITY）负债和所有者
9、权益（或股东权益）总计 TOTAL LIABILITIES AND OWNERS EQUITY禾 U 润表 Income Statement一、营业总收入Overall sales/Overall income营业收入 Including: Sales/Income from operations/Income from operations其中： 主营业务收入Sales/Income from main business/Income from main business其他业务收入Sales/Income from other business/Income from other busi
10、ness利息收入 Interests income已赚保费 Insurance premiums earned手续费及佣金收入Handling charges and commissions income二、营业总成本Overall costs营业成本 Including: Costs of operations其中：主营业务成本Costs of main business其他业务成本Costs of other business利息支出 Interests expenses手续费及佣金支出Handling charges and commissions expenses退保金 Refund
11、of insurance premiums赔付支出净额 Net payments for insurance claims提取保险合同准备金净额Net provision for insurance contracts保单红手 U 支出Commissions on insurance policies分保费用 Cession charges营业税金及附力口Taxes and surcharges on operations销售费用 Selling and distribution expenses管理费用 General and administrative expenses其中： 业务招待费
12、Entertainment expenses/Business entertainment研究与开发费Research and development costs财务费用 Financial expenses其中：利息支出Interests expenses利息收入 Interests income汇兑净损失 Foreign exchange net loss资产减值损失 Impairment loss on assets加：公允价值变动收益（损失以 ”号填列）Plus: Gain or loss from changes in fair values投资收益（损失以 工”号填列）Invest
13、ment income其中：对联营企业和合营企业的投资收益Including: Investment income from joint venturesand affiliates汇兑收益（损失以二”号填列） Gain or loss on foreign exchange transactions三、营业利润（亏损以号填列）Profit from operations力口：营业外收入Plus: Non-operating profit其中： 非流动资产处置利得Gain from disposal of non-current assets非货币性资产交换利得Gain from exchan
14、ge of non-monetary assets政府补助Governmental subsidy债务重组利得 Gain of debt restructuring减：营业外支出Less: Non-operating expenses其中： 非流动资产处置损失Loss from disposal of non-current assets非货币性资产交换损失Loss from exchange of non-monetary assets债务重组损失 Loss of debt restructuring四、利润总额（亏损总额以上”号填列）Profit before tax力口：应弥补亏损Los
15、s to cover减： 所得税费用Less: Income tax expenses五、净利润（净亏损以号填列）Net profit其中：被合并方在合并前实现的净利润Among which: Net profit recognized before themerger归属于母公司所有者的净利润Net profit attributable to shareholders of parent company少数股东损益 Minority interest income六、每股收益：Earnings per share （EPS）基本每股收益 Basic EPS稀释每股收益 Diluted EP
16、S八、综合收益总额七、其他综合收益 Other comprehensive incomeTotal comprehensive income归属于母公司所有者的综合收益总额Total comprehensive income attributable toshareholders of parent company归属于少数股东的综合收益总额Total comprehensive income attributable to minorityshareholders现金流量表 Statement of cash flows、经营活动产生的现金流量Cash flows from operatin
17、gactivities销售商品、 提供劳务收至U的现金Cash received from the sales of goods and the renderingof services客户存款和同业存放款项净增加额Net increase in deposits from customers andplacements from corporations in the same industry向中央银行借款净增加额Net increase in loan from central bank向其他金融机构拆入资金净增加额Net increase in funds borrowed from
18、other financial institutions收至1J原保险合同保费取得的现金Cash premiums received on original insurance contracts收至1J再保险业务现金净额Cash received from re-insurance business保户储金及投资款净增力口额Net increase in deposits and investments from insurers处置交易性金融资产净增加额Net increase in disposal of trading financial assets收取利息、手续费及佣金的现金Int
19、erest, handling charges and commissions received拆入资金净增加额 Net increase in funds deposit回购业务资金净增力口额Net increase in repurchasement business funds收至1J 的税费返还Receipts of tax refunds收至1J其他与经营活动有关的现金Other cash received relating to operating activities其中：企业内部银行收到的现金 Including: Cash received by in-house bank经
20、营活动现金流入小计Sub-total of cash inflows from operating activities购买商品、 接受劳务支付的现金Cash payments for goods purchased and services received客户贷款及垫款净增加额Net increase in loans and payments on behalf存放中央银行和同业款项净增加额interbank支付原保险合同赔付款项的现金支付利息、手续费及佣金的现金Net increase in deposits with centre bank andPayments of claims
21、 for original insurance contracts Interests, handling charges and commissions paid支付保单红利的现金Commissions on insurance policies paid支付给职工以及为职工支付的现金Cash payments to and on behalf of employees支付的各项税费Payments of all types of taxes支付其他与经营活动有关的现金Other cash payments relating to operating activities经营活动现金流出小计
22、Sub-total of cash outflows from operating activities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：Cash flows from investingactivities收回投资收至 U 的现金Cash received from disposals and withdraw on investment取得投资收益 U到的现金Cash received from returns on investments处置固定资产、无形资产和其他长期资产收回的现金净额N
23、et cash received fromdisposals of fixed assets, intangible assets and other long-term assets 处置子公司及其他营业单位收到的现金净额Net cash received from disposals ofsubsidiaries and other business units 收到其他与投资活动有关的现金Other cash received relating to investing activities投资活动现金流入小计Sub-total of cash inflows from investin
24、g activities购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire andconstruct fixed assets, intangible assets and other long-term assets 投资支付的现金Cash payments to acquire investments质押贷款净增加额Net increase in secured loans取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions ofsubsidiaries and other business
25、units支付的其他与投资活动有关的现金Other cash payments relating to investing activities投资活动现金流出小计Sub-total of cash outflows from investing activities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Cash flows from financingactivities吸收投资所收到的现金Cash received from investors in making investment in th
26、eenterprise其中：子公司吸收少数股东投资收到的现金Including:Cash received from issuing sharesof minority shareholders取得借款所收到的现金Cash received from borrowings发行债券收到的现金Proceeds from issuance of bonds收到的其他与筹资活动有关的现金Other cash received relating to financing activities筹资活动现金流入小计Sub-total of cash outflows from financing activ
27、ities偿还债务所支付的现金Cash repayments of amounts borrowed分配股利、利润或偿付利息所支付的现金Cash payments for distribution of dividends orprofits, or cash payments for interest expenses其中：子公司支付给少数股东的股利、利润 Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends o
28、r profit支付的其他与筹资活动有关的现金Other cash payments relating to financing activities筹资活动现金流出小计Sub-total of cash outflows from financing activities筹资活动产生的现金流量净额Net cash flows from financing activities四、汇率变动对现金及现金等价物的影响Effect of foreignexchange rate changes on cash and cash equivalents五、现金及现金等价物净增加额Net increase in cash andcash equivalents力口 ：期初现金及现金等价物余额 Plus:Cash and cash equivalents at beginning of period六、期末现金及现金等价物余额Cash and cash equivalents atend of period本月实际 Actual for this month去年同期 The corresponding period of last year本年累计 Accumulative total for this year行次Line金额Amount项目Item