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财务报表英文翻译大全(含资产负债表、现金流量表、利润表等等)

更新时间:2023-05-27 08:54:08 阅读：评论：0

卧云山-星期天的拼音

2023年5月27日发(作者：25所)

资产负债表

Balance Sheet

编制单位: ______年______月________日

单位: 元

Prepared by: Month:_______Date:_______Year Monetary unit:_______

资产行次年初数期末数负债和所有者权益(或股东权益) 行次年初数期末数

Asts Line No. Beg. balance End. balance Liabilities & Owners’ (Stockholders’) Line No. Beg. balance End. balance

equity

流动资产: 流动负债

Current asts Current liabilities

货币资金短期借款

Monetary funds Short-term loans

短期投资应付票据

Short-term investment Notes payable

应收票据应付账款

Notes receivable Accounts payable

应收股利预收账款

Dividend receivable Advances from customers

应收利息应付工资

Interest receivable Accrued payroll

应收账款应付福利费

Accounts receivable Welfare expens payable

其他应收款应付股利

Other receivable Dividend payable

预付账款应交税金

Advances to suppliers Taxes payable

应收补贴款其他应交款

Subsidies receivable Other payables

存货其他应付款

Inventories Other amounts payable

第 1 页共 22 页

待摊费用预提费用

Prepaid expens Accrued expens

一年内到期的长期债权投资预计负债

Long-term debt investment due Estimated liabilities

within a year

其他流动资产一年内到期的长期负债

Other current asts Long-term liabilities due within a year

流动资产合计其他流动负债

Sub-total of current asts Other current liabilities

长期投资:

Long-term investments:

长期股权投资流动负债合计

Long-term equity investment Sub-total of current liabilities

长期债权投资长期负债：

Long-term debt investment Long-term liabilities

长期投资合计长期借款

Sub-total of long term investment Long-term borrowings

固定资产: 应付债券

Fixed asts: Bonds payable

固定资产原价长期应付款

Fixed asts-cost Long-term payables

减: 累计折旧专项应付款

Less: Accumulated depreciation Special payables

固定资产净值其他长期负债

Fixed asts-NBV Other long-term liabilities

减: 固定资产减值准备长期负债合计

Less: Provision for impairment of Sub-total of long-term liabilities

fixed asts

固定资产净额递延税项

Fixed asts-net Deferred taxes

工程物资递延税款贷项

第 2 页共 22 页

Construction materials Deferred tax credit

在建工程负债合计

Construction in progress Total liabilities

固定资产清理

Disposal of fixed asts

固定资产合计所有者权益（或股东权益）

Sub-total of fixed asts Owner’s (Stockholders’) equity

无形资产及其他资产实收资本（或股本）

Intangible and other asts Paid-in capital (or stock)

无形资产减：已归还投资

Intangible asts Less: Investment returned

长期待摊资产实收资本（或股本）净额

Long-term prepayment Paid-in capital (or stock) - net

其他长期资产资本公积

Other long-term asts Capital surplus

无形资产及其他资产合计赢余公积

Sub-total of intangible and other Surplus rerve

asts

其中：法定公益金

递延税项: 未分配利润

Deferred taxes: Undistributed profit

递延税款借项所有者权益（或股东权益）合计

Deferred tax debit Total owner’s (stockholders’) equity

资产总计负债和所有者权益（或股东权益）合计

Total asts Total liabilities & owner’s (stockholders’)

Including: Statutory public welfare fund

equity

第 3 页共 22 页

利润表

Income Statement

编制单位： ______年______月________日单位: 元

Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan

项目行次本月数本年累计数

Item Line No. Current month Current year

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 expens

管理费用

General and administrative expens

财务费用

Financial expens

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/loss

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:

项目本年累计数上年实际数

Item Current year cumulative Prior year actual

accumulative

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

第 4 页共 22 页

invested enterpri

2. 自然灾害发生的损失

Loss arising from natural disasters

3. 会计政策变更增加（或减少）利润总额

Increa/decrea 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

Increa/decrea in income before tax due to a

change in accounting estimate

5. 债务重组损失

Loss arising from debt restructurings

6. 其他

Others

第 5 页共 22 页

现金流量表

Cash Flow Statement

编制单位：年度单位: 元

Prepared by: Period:_________ Monetary unit: RMB Yuan

项目行次金额

Item Line No. 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 dof rvices

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 rvices

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 asts, intangible asts

and other long-term asts

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 asts, intangible asts and other

long-term asts

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

第 6 页共 22 页

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

expen

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 increa in cash and cash equivalents

补充资料金额行次

Supplementary Information Amount Line No.

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 asts

固定资产折旧

Depreciation of fixed asts

无形资产摊销

Amortization of intangible asts

长期待摊费用摊销

Amortization of long-term prepayment

待摊费用减少（减：增加）

Decrea in prepaid expen (or deduct: increa)

预提费用增加（减：减少）

第 7 页共 22 页

Increa of accrued expens (or deduct: decrea)

处置固定资产、无形资产和其他长期资产的损失（减：收益）

Loss on disposal of fixed asts, intangible asts and other

long-term asts (or deduct: gains)

固定资产报废损失

Loss on scrapping of fixed asts

财务费用

Financial expens

投资损失（减：收益）

Investments loss (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）

Decrea in inventories (or deduct: increa)

经营性应收项目的减少（减：增加）

Decrea in operating payables (or deduct: increa)

经营性应收项目的增加（减：减少）

Increa in operating payables (or deduct: decrea)

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 asts under finance lea

3. 现金及现金等价物净增加情况：

Net increa 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 increa in cash and cash equivalents

第 8 页共 22 页

资产减值准备明细表

Statement of Provision for Impairment of Asts

编制单位：年度单位: 元

Prepared by: Period:_________ Monetary unit: RMB Yuan

项目年初余额本年增加数本年转回数年末余额

Item Beginning Increa for Reversal for Ending

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

balance current year current year balance

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 asts

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

第 9 页共 22 页

项目年初余额本年增加数本年转回数年末余额

Item Beginning Increa for Reversal for Ending

asts

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

construction in progress

八、委托贷款减值准备

Ⅷ. Provision for impairment of

designated loan receivable

balance current year current year balance

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 revid according to CaiKuai [2003] No. 10 by the Ministry of

Finance. Plea refer to page 404 to 407 for details.

第 10 页共 22 页

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

项目行次本年数上年数

Item Line No. Current year Prior year

一、实收资本（或股本）：

I. Paid-in capital (or stock)

年初余额

Beginning balance

本年增加数

Increa in the current year

其中：资本公积转入

Including: Transfer-in from capital surplus

赢余公积转入

Transfer-in from surplus rerve

利润分配转入

Transfer-in from distribution of profit

新增资本（或股本）

Additional capital (or stock)

本年减少数

Decrea in the current year

年末余额

Ending balance

二、资本公积：

Ⅱ. Capital surplus:

年初余额

Beginning balance

本年增加数

Increa in the current year

其中：资本（或股本）溢价

Including: Premium on capital (or stock)

接受捐赠非现金资产准备

Rerve of donated non-cash asts

接受现金捐赠

Receipt of cash donation

股权投资准备

Equity investment rerve

拨款转入

Transfer-in from government

appropriations

外币资本折算差额

Foreign currency capital translation

difference

第 11 页共 22 页

项目行次本年数上年数

Item Line No. Current year Prior year

其他资本公积

Other capital surplus

本年减少数

Decrea in the current year

其中：转增资本（或股本）

Including: Conversion into capital (or stock)

年末余额

Ending balance

三、法定和任意赢余公积：

Ⅲ. Statutory and discretionary surplus rerves

年初余额

Beginning balance

本年增加数

Increa in the current year

其中：从净利润中提取数

Including: Amount appropriated from net

income

其中：法定盈余公积

Including: Statutory surplus rerve

任意盈余公积

Discretionary surplus rerve

储备基金

Rerve fund

企业发展基金

Enterpri expansion fund

法定公益金转入数

Transfer-in from statutory public

welfare fund

本年减少数

Decrea in the current year

其中：弥补亏损

Including: Recovery of loss

转增资本（或股本）

Conversion into capital (or stock)

分派现金股利或利润

Distribution of cash dividend or profit

分派股票股利

Distribution of stock dividend

年末余额

Ending balance

其中：法定盈余公积

Including: Statutory surplus rerve

第 12 页共 22 页

项目行次本年数上年数

Item Line No. Current year Prior year

储备基金

Rerve fund

企业发展基金

Enterpri expansion fund

四、法定公益金：

Ⅳ. Statutory public welfare fund:

年初余额

Beginning balance

本年增加数

Increa in the current year

其中：从净利润中提取数

Including: Amount appropriated from net

income

本年减少数

Decrea in the current year

其中：集体福利支出

Including: Collective welfare expenditure

年末余额

Ending balance

五、未分配里：

Ⅴ. Undistributed profit:

年初未分配利润

Undistributed profit at the beginning of the year

本年净利润（净亏损以“–”号填列）

Net income (or loss) for the year

本年利润分配

Profit distribution for the year

年末未分配利润（未弥补亏损以“–”号填列）

Undistributed profit/loss at end of the year

第 13 页共 22 页

应交增值税明细表

VAT Payable Movement Table

编制单位：年度单位: 元

Prepared by: Period:_________ Monetary unit: RMB Yuan

项目行次本月数本年累计数

Item Line No. Current month Current year

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 th

year

2. 销项税额

Output VAT

出口退税

Refund of export duty

进项税额转出

Transfer-out of input VAT

转出多交增值税

Transfer-out of overpaid VAT

3. 进项税额

Input VAT

已交税金

Taxes paid

减免税款

VAT deductions and exemptions

出口抵减内销产品应纳税额

Export duty deductible from taxes

payable on domestic sales

转出未交增值税

Transfer-out of unpaid VAT

4. 期末未抵扣数（以“–”号填列） ×

Amount not deducted at the end of the

year

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

2. 本期转入数（多交数以“–”号填列）

cumulative

第 14 页共 22 页

项目行次本月数本年累计数

Item Line No. Current month Current year

Transfer-in for the current period

3. 本期已交数

Amount paid in the current period

4. 期末未交数（多交数以“–”号填列） ×

Amount not paid at the end of the year

cumulative

第 15 页共 22 页

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

项目行次本年实际上年实际

Item Line No. Current year Prior year

一、净利润 I. Net income

加：年初未分配利润

Add: Undistributed profit at the beginning of

the year

其他转入 Other transfer-ins

二、可供分配的利润

Ⅱ. Profit to be distributed

减：提取法定盈余公积

Less: Appropriation of statutory surplus rerve

提取法定公益金

Appropriation of statutory public welfare

fund

提取职工奖励及福利基金

Appropriation of employee welfare and

bonus fund

提取储备基金

Appropriation of rerve fund

提取企业发展基金

Appropriation of enterpri expansion

fund

利润归还投资

Profit capitalized on return of investment

三、可供投资者分配的利润

Ⅲ. Profit to be distributed to investor

减：应付优先股股利

Less: Dividend payable on preferred stock

提取任意盈余公积

Appropriation of discretionary surplus

rerve

应付普通股股利

Dividend payable on common stock

转作资本（或股本）的普通股股利

Common stock dividend converted into

capital (stock)

四、未分配利润

Ⅳ. Undistributed profit

actual actual

第 16 页共 22 页

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 Yuan

项目 xx业务 xx业务 xx业务其他业务抵消未分配项目合计

Item Business A Business B Business C Other business Write-off Undistributed Total

本年上年本年上年本年上年本年上年本年上年本年上年本年上年

Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior

year year year year year year year year year year year year year year

……

items

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-gment sales

二、销售成本合计

Ⅱ. Total costs of

sales

其中：对外销售成

本

第 17 页共 22 页

项目 xx业务 xx业务 xx业务其他业务抵消未分配项目合计

Item Business A Business B Business C Other business Write-off Undistributed Total

本年上年本年上年本年上年本年上年本年上年本年上年本年上年

Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior

year year year year year year year year year year year year year year

Including: Cost of

……

items

external sales

分部间销售成本

Cost of

inter-gment sales

三、期间费用合计

Ⅲ. Total period

expens

四、营业利润合计

Ⅳ. Total operating

profit

五、资产总额

Ⅴ. Total asts

六、负债总额

Ⅵ. Total liabilities

第 18 页共 22 页

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 Yuan

项目 xx地区 xx地区 xx地区其他地区抵消未分配项目合计

Item Region A Region B Region C Other Regions Write-off Undistributed Total

本年上年本年上年本年上年本年上年本年上年本年上年本年上年

Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior

year year year year year year year year year year year year year year

……

items

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-gment sales

二、销售成本合计

Ⅱ. Total costs of

sales

其中：对外销售成

本

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项目 xx地区 xx地区 xx地区其他地区抵消未分配项目合计

Item Region A Region B Region C Other Regions Write-off Undistributed Total

本年上年本年上年本年上年本年上年本年上年本年上年本年上年

Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior

year year year year year year year year year year year year year year

Including: Cost of

……

items

external sales

分部间销售成本

Cost of

inter-gment sales

三、期间费用合计

Ⅲ. Total period

expens

四、营业利润合计

Ⅳ. Total operating

profit

五、资产总额

Ⅴ. Total asts

六、负债总额

Ⅵ. Total liabilities

不可见预费contingencies

信用证死卷 dead LC

Cover pool 担保池

Pfandbrief 抵押债券

提货担保 shipping guarantee

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押品小类 collateral subdivision

准贷证 approved loan letter

平息 flat rate

CAC Contributory ast charge：资产必要报酬

CAPM Capital Ast Pricing Model：资本资产定价模型

CU Currency unit：货币单位

DCF Discounted cash flow：折现现金流

EBIT Earnings before interest and tax：息税前利润

EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润

GN Guidance Note：评估指南

IFRS International Financial Reporting Standard：国际财务报告准则

IPR&D In-process Rearch and Development：研发投入

IVS International Valuation Standard：国际评估准则

PFI Prospective financial information：预期财务信息

US GAAP US Generally Accepted Accounting Principles：美国公认会计准则

WACC Weighted average cost of capital：加权平均资本成本

WARA Weighted average return on asts：加权平均资产回报

Compound Annual Growth Rate 年均复合增长率

Cost of Goods Sold 已售商品成本

Incremental-Cashflow 增量现金流量

Multi-Period-Excess-Earnings 多期超额收益法

Relief-from-Royalty 权利金节省法

Net operating profit less adjusted tax 税后净营业利润

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情哥哥是什么意思-一个穴一个果

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