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中英文对照财务报表（有何谬误，欢迎指正） 资产负债表 BALANCE SHEET 2002年11月30日 资产 Assets 流动资产 Current Assets： 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Trade receivable 其他应收款 Other receivable 存货 Inventories 待摊费用 Prepaid expenses as at 30/11/2002 负债和所有者权益 Liabilities & Equity 流动负债 Current Liabilities： 应付帐款 Trade payables 预收帐款 Advanced receipts 应付工资 Accruals for salaries 应付福利费 Accruals for benefits 应付股利 Accruals for dividends 应交税金 Accruals for taxes 其他应交款 Other liabilities 其他应付款 Other payables 流动资产合计 Total current assets 预提费用 Provision for expenses 固定资产 Fixed Assets： 固定资产原价 Tangible assets 减 Less：累计折旧 Depreciation 固定资产净值 Net tangible assets 流动负债合计 Total current liabilities 长期负债 Long term liabilities： 长期应付款 Long term liabilities 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 income taxes 无形资产及其他资产 Intangible 负债合计 Total liabilities Assets： 无形资产 Intangible assets 长期待摊费用 Long term advance 所有者权益 Shareholders' equity payments 其他长期资产 Other long term 实收资本 Subscribed Capital assets 。

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无形资产及其他资产合计 Total 资本公积 Capital reserves intangible assets 盈余公积 Other reserves 递延税款借项 Deferred income taxes 未分配利润 Retained earnings 资产总计 Total Assets 利润表 Profit & Loss Account 2002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 所有者权益合计 Total shareholder's equity 负债和所有者权益合计Total Liabilities & Equity 主营业务税金及附加 business taxes 主营业务利润 Gross Profit 加 Add： 其他业务利润 Other operating income 减 Less：营业费用 Operating expenses 管理费用 Administration expenses 财务费用 Finance expenses 营业利润 Operating Profit 加Add：投资收益 Income from investments 补贴收入 Other income 营业外收入 Extraordinary income 减Less：营业外支出 Extraordinary expenses 利润总额 Profit before taxes 减Less：所得税 Taxes on income 净利润 Profit after taxes 。

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资产负债表 Balance Sheet

项 目 ITEM 货币资金 Cash

短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts 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 Allowance receivable

应收出口退税 Export drawback receivable 存货 Inventories

其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods

待摊费用 Prepaid and deferred expenses

待处理流动资产净损失 Unsettled G/L on current assets

一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear

其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-term investment：

其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 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:Impairment 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 Project material

在建工程 Construction in Progress

待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible 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 Improvement expenditure of fixed assets 其他长期资产 Other long term assets

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