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财务报表中英文对照

1.资产负债表Balance Sheet

项目 货币资金 短期投资 应收票据 应收股利 应收利息 应收帐款 其他应收款 预付帐款 期货保证金 应收补贴款 应收出口退税 存货 其中：原材料 产成品(库存商品) 待摊费用 待处理流动资产净损失 一年内到期的长期债权投资 其他流动资产 流动资产合计 长期投资： 其中:长期股权投资 长期债权投资 *合并价差 长期投资合计 固定资产原价 减：累计折旧 固定资产净值 减：固定资产减值准备 固定资产净额 固定资产清理 工程物资 在建工程 待处理固定资产净损失 固定资产合计 无形资产 其中:土地使用权 递延资产（长期待摊费用） ITEM Cash Short term investments Notes receivable Dividend receivable Interest receivable Accounts receivable Other receivables Accounts prepaid Future guarantee Allowance receivable Export drawback receivable Inventories Including:Raw materials Finished goods Prepaid and deferred expenses Unsettled G/L on current assets Long-term debenture investment falling due in a year Other current assets Total current assets Long-term investment： Including long term equity investment Long term securities investment Incorporating price difference Total long-term investment Fixed assets-cost Less:Accumulated Dpreciation Fixed assets-net value Less:Impairment of fixed assets Net value of fixed assets Disposal of fixed assets Project material Construction in Progress Unsettled G/L on fixed assets Total tangible assets Intangible assets Including and use rights Deferred assets 其中:固定资产修理 固定资产改良支出 其他长期资产 其中:特准储备物资 无形及其他资产合计 递延税款借项 资产总计 资产负债表(续表) 项目 短期借款 应付票款 应付帐款 预收帐款 应付工资 应付福利费 应付利润(股利) 应交税金 其他应交款 其他应付款 预提费用 预计负债 一年内到期的长期负债 其他流动负债 流动负债合计 长期借款 应付债券 长期应付款 专项应付款 其他长期负债 其中:特准储备资金 长期负债合计 递延税款贷项 负债合计 *少数股东权益 实收资本(股本) 国家资本 集体资本 法人资本 其中:国有法人资本 集体法人资本 个人资本 外商资本 Including:Fixed assets repair Improvement expenditure of fixed assets Other long term assets Among it:Specially approved reserving materials Total intangible assets and other assets Deferred assets debits Total Assets Balance Sheet ITEM Short-term loans Notes payable Accounts payab1e Advances from customers Accrued payroll Welfare payable Profits payable Taxes payable Other payable to government Other creditors Provision for expenses Accrued liabilities Long term liabilities due within one year Other current liabilities Total current liabilities Long-term loans payable Bonds payable long-term accounts payable Special accounts payable Other long-term liabilities Including:Special reserve fund Total long term liabilities Deferred taxation credit Total liabilities Minority interests Subscribed Capital National capital Collective capital Legal person\Including:State-owned legal person\Collective legal person\Personal capital Foreign businessmen\资本公积 盈余公积 其中:法定盈余公积 公益金 补充流动资本 *未确认的投资损失（以“-”号填列） 未分配利润 外币报表折算差额 所有者权益合计 负债及所有者权益总计 Capital surplus surplus reserve Including:statutory surplus reserve public welfare fund Supplermentary current capital Unaffirmed investment loss Retained earnings Converted difference in Foreign Currency Statements Total shareholder\Total Liabilities&Equity 2.利润表INCOME STATEMENT

项目 产品销售收入 其中：出口产品销售收入 减：销售折扣与折让 产品销售净额 减：产品销售税金 产品销售成本 其中：出口产品销售成本 产品销售毛利 减：销售费用 管理费用 财务费用 其中：利息支出(减利息收入) 汇兑损失(减汇兑收益) 产品销售利润 加：其他业务利润 营业利润 加：投资收益 加：营业外收入 减：营业外支出 加：以前年度损益调整 利润总额 减：所得税 净利润 ITEMS Sales of products Including：Export sales Less：Sales discount and allowances Net sales of products Less：Sales tax Cost of sales Including：Cost of export sales Gross profit on sales Less：Selling expenses General and administrative expenses Financial expenses Including：Interest expenses(minusinterest ihcome) Exchange losses(minus exchange gains) Profit on sales Add：profit from other operations Operating profit Add：Income on investment Add：Non-operating income Less：Non-operating expenses Add：adjustment of loss and gain for previous years Total profit Less：Income tax Net profit 3.现金流量表Cash Flows Statement

项目 1.cash流量从经营活动： Items 1.Cash Flows from Operating Activities: