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资产负债表和现金流量表(英文课件)

P ARTE 1

1Interpreting Financial Statements

Balance Sheet

Income Statement

Statement of Cash Flows

Financial accounting is

the process of systematically collecting,organizing,and presenting financial information according to accounting standards The main output of financial accounting are financial statements How financial statements are prepared and how they are interrelated -how to use balance sheets and income statements to calculate cash flows How business decisions and financial decisions affect the balance sheet,the income statement and the cash flows Making decisions that generate cash over time is essential to the long-term survival of any firm.Being profitable is not enough A successful

value

creating

manager must have a clear

understanding of where cash flows originate from,how they are

measured,and how they should be managed 2

FINANCIAL ACCOUNTING STATEMENTS

There are three primary financial accounting statements :

?the balance sheet

?the income or profit and loss (P&L) statement

?the statement of cash flows

Financial statements are prepared according to accounting standards (accounting principles ).There are two prevailing systems of accounting standards:

?Generally Accepted Accounting Principles (GAAP )?International Financial Reporting Standards (IFRS )3?2012 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part.THE BALANCE SHEET

The balance sheet provides an estimate of the cumulative investment made by shareholders in their firm at a given point in time known as owners’equity The fundamental balance sheet equation:

Assets are classified in decreasing order of liquidity Liabilities are classified in increasing order of maturity THE BALANCE SHEET

C URRENT OR S HORT -T ERM A SSETS

C ASH AN

D C ASH

E QUIVALENTS

?cash

?marketable securities

A CCOUNTS R ECEIVABLE

also called trade receivables

I NVENTORIES

?raw material, work-in-process and finished good inventory P REPAID E XPENSES

THE BALANCE SHEET

N ONCURRENT OR F IXED A SSETS

T ANGIBLE A SSETS

?They are reported at their net book value,the difference between their gross value (acquisition value)less accumulated depreciation

THE BALANCE SHEET

N ONCURRENT OR F IXED A SSETS (CONT ’D )

I NTANGIBLE A SSETS

?patents, copyrights , …

?goodwill is the difference between the acquisition price of another company assets and its reported net book value. Goodwill is not amortized but is subjected to

annual impairment tests

?intangible assets are recorded at cost

?amortization is the decrease in value of an intangible asset as time passes

THE BALANCE SHEET

C URRENT OR S HORT -T ERM L IABILITIES

Short-term liabilities have a maturity shorter than a year S HORT -T ERM D EBT

?notes payable

?overdrafts

A CCOUNTS P A YABLE

?also called trade payables

Accrued Expenses

THE BALANCE SHEET

N ONCURRENT L IABILITIES

Long-term liabilities have a maturity longer than a year L ONG -TERM DEBT

THE INCOME (P&L) STATEMENT

The income (P&L )statement records transactions that change owners’equity during the accounting period

Revenues are transactions increasing owners’equity Expenses are transactions decreasing owners’equity The fundamental income statement equation:

There are two basic principles of accrual accounting:

?Realization principle :a revenue is recorded when the transaction takes place,not when the cash is received

?Matching principle :an expense associated with a revenue is recognized along with the revenue,not when paid

THE INCOME STATEMENT

N ET S ALES , C OST OF G OODS S OLD AND G ROSS P ROFIT

Net sales are recorded net of any discounts and allowances for defective merchandise

Cost of goods sold (COGS)or Cost of sales is the cost of goods the firm has sold during the accounting period

For a distribution company COGS is the cost of items sold from inventory plus other direct costs.

Gross profit =Net sales –COGS

THE INCOME STATEMENT

SG&A, D EPRECIA TION E XPENSE AND O PERA TING P ROFIT

Selling,general,and administrative expenses (SG&A )are expenses that relate to the sale of products and running of operations

Depreciation expense represent the cost of fixed assets that is allocated to the accounting period (see ‘Balance Sheet’)

Operating profit (EBIT) = Gross profit

–SG&A expenses

–Depreciation expense

THE INCOME STATEMENT

N ET I NTEREST EXPENSE AND E ARNINGS B EFORE T AX

Net interest expense is the difference between the interest expenses incurred by the firm from borrowing and any income it receives from financial investments during the accounting period

Earnings before tax (EBT)

EBT = EBIT –Net interest expense

THE INCOME STATEMENT

I NCOME T AX E XPENSE AND E ARNINGS A FTER T AX

The income tax expense account is a tax provision. Earnings after tax (EAT)or net income:

EAT = EBT –Income tax expense

EAT measures the net change in owners’equity resulting from the transactions recorded in the income statement during the accounting period

RECONCILING BALANCE SHEETS AND

INCOME STATEMENTS

Owners’ equity :

?increases (decreases )when the firm shows a profit (loss)?decreases when the firm declares a cash dividend

Retained earnings = EAT –Dividends

Owners’ equity also:

?increases when the firm issues new shares

?decreases when the firm repurchases its own shares In total, and over the accounting period:

INCOME STATEMENTS

THE STRUCTURE OF THE OWNERS ’ EQUITY ACCOUNT The owners’equity account represents the accumulated changes in owner’s equity since the firm’s inception:

PREPARING A DETAILED CASH -FLOW STATEMENT 21?2012 Cengage Learning. All Rights Reserved. May not be scanned, copied or duplicated, or posted to a publicly accessible website, in whole or in part. Net operating cash flow (NOCF)

22P REPAIRING A DETAILED CASH -FLOW STATEMENT

N ET C ASH F LOW FROM O PERA TING A CTIVITIES

NOCF can be calculated from balance sheet and income statement accounts:

COGS:cost of goods sold

SG&A:selling,general,and administrative

?WCR:change in the working capital requirement

or,

EBIT:earnings before interest and tax

Net cash flow from investing activities

23P REPAIRING A DETAILED CASH -FLOW STATEMENT

N ET C ASH F LOW FROM I NVES NVESTING TING AND F INANCING A CTIVITIES

Net cash flow from financing activities

?increase in long-term and short-term borrowings

?long-term debt repaid

?interest payments

?dividend payments

?…..

Long-term debt Short-term debt

T HE S TA TEMENT OF C ASH F LOW

CASH FLOW FROM ASSETS AND FREE CASH FLOW Cash flow from assets or Free cash flow is the cash flow generated by the firm’s assets.It is a measure of the cash flow available to those who finance the firm’s activities:

资产负债表英文版

Balance Sheet The financial statement of the company 01 Name of enterprise: December 31, 2010 Monetary unit: Yuan Item Lin e No. Amoun t at the end Amount at the beginnin g Item Lin e No. Amoun t at the end Amount at the beginnin g Current assets： 1 Current liabilities： 65 Currency fund 2 Short-term borrowing 66 Balance Deposit 3 Borrowing 67

from the Central Bank Loans to other banks 4 Deposit taking and Deposit taking of interbank 68 Trading Financial Assets 5 Borrowing funds 69 Notes receivable 6 Trading Financial Liabilities 70

Accounts receivable 7 Notes payable 71 Prepayments 8 Accounts payable 72 Receivable premium 9 Account collected in advance 73 The receivable insurance 10 Financial assets sold for repurchase 74 Provision of cession 11 Fee and commission 75

完整中英文对照资产负债表-损益表--现金流量表mark

完整英文版资产负债表、利润表及现金流量表 Bala nee Sheet 资产负债表 ITEM项目 Cash 货币资金 Short term in vestme 短期投资 nts Notes receivable 应收票据 Divide nd receivable 应收股利 In terest receivable 应收利息 Acco unts receivable 应收帐款 Other receivables 其他应收款 Acco unts prepaid 预付帐款 Future guara ntee 期货保证金 Allowa nee receivable 应收补贴款 Export drawback receivable 应收出口退税 Inven tories 存货 In clud ing: Raw materials 其中：原材料 Finished goods 产成品（库存商品） Prepaid and deferred expe nses 待摊费用 Un settled G/L on curre nt assets 待处理流动资产净损失 Lon g-term debe nture inv estme nt falli ng due in a year 一年内至U期的长期债权投资 Other curre nt assets 其他流动资产 Total curre nt assets 流动资产合计 Lon g-term inv estme nt : 长期投资： In cludi ng long term equity inv estme nt 其中：长期股权投资 Long term securities in vestme nt 长期债权投资 In corporati ng price differe nee * 合并价差 Total lo ng-term in vestme nt 长期投资合计

现金流量表中英文对照

现金流量表中英文对照一、经营活动产生的现金流量 1. Cash Flow from Operating Activities 销售商品、提供劳务收到的现金 Cash from selling commodities or offering labor 收到的税费返还 Refund of tax and fee received 收到的其它与经营活动有关的现金 Other cash received related to operating activities 现金流入小计 Cash InflowSubtotal 购买商品、接受劳务支付的现金 Cash paid for commodities or labor 支付给职工以及为职工支付的现金 Cash paid to and for employees 支付的各项税费 Taxes and fees paid 支付的其它与经营活动有关的现金 Other cash paid related to operating activities 现金流出小计 Cash OutflowSubtotal 经营活动产生的现金流量净额 Cash flow generated from operating activitiesNet Amount 二、投资活动产生的现金流量 2. Cash Flow from Investing Activities 收回投资所收到的现金 Cash from investment withdrawal 取得投资收益所收到的现金 Cash from investment income 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 from disposing fixed assets，intangible assets and other long-term ass 收到的其它与投资活动有关的现金 Other cash received related to investing activities 现金流入小计 Cash InflowSubtotal 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 for buying fixed assets，intangible assets and other long-term investm 投资所支付的现金 Cash paid for investment 支付的其他与投资活动有关的现金 Other cash paid related to investing activities 现金流出小计 Cash OutflowSubtotal

完整英文版资产负债表、利润表及现金流量表【中英对照】

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 其中:特准储备物资Among it:Specially approved reserving materials

中英文汉英英汉对照对照--资产负债表

资产负债表Balance Sheet 活期历史明细清单：Current Detailed List of History 帐号：Account Number 户名：Customer Name 操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work 入账日期：Date Recorded 币种：Currency Type 交易代码：Transaction Code 注释：Remark 借贷：Lend or Loan 金额Money 余额Balance 地区Region 网点Branches 操作员Operator 界面Interface 息Interest 税Tax 工资Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务Batch Business 柜面交易Counter transaction 开户：Account 摘要：Abstract 地点：location 打印机构：Print Agencies 现存：Cash deposit 转存：Transfer into 现支：Cash expenses 扣年税：Annual tax deduction 包月费：Monthly fee 中心入账：Center recorded 银行对账单：Bank Reconciliatio 打印柜员号printed teller sequence number

numéro imprimé de caissier 打印时间print time Temps imprimé 账号account number numéro de compte 客户名称account name nom et prénom de compte 币别currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期start date date de début 终止日期termination date / expirty date date d’expiration 交易日期trade /transaction date date de l’opération 摘要abstract extrait 交易金额transaction amount montant de l'opération 账号余额account balance solde du compte 对方账号reciprocal account number numéro de compte réciproque 对方帐户名称reciprocal account name nom de compte réciproque 操作员号operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入cash deposit dép?t en espèces 结息interest settlement règlement d'intérêt 现金支取cash withdraw retrait en espèces 中国银行的流水清单 RBS流水查询RBS Transaction inquiry enquête de transaction 终端terminal Terminal 柜员teller

中英文资产负债表和损益表

中英文资产负债表和损益表利润表 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 产品销售毛利 Gross profit on sales 减：销售费用 Less：Selling expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：投资收益Add：Income on investment 加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 加：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：Income tax 净利润 Net profit 资产负债表 BALANCE SHEET 资产 ASSETS 流动资产：CURRENT ASSETS 现金Cash on hand 备用金Pretty cash 银行存款Cash in banks 有价证券Marketable receivable 应收票据Notes receivable 应收帐款Accounts receivable

完整中英文对照资产负债表-损益表--现金流量表

完整英文版资产负债表、利润表及现金流量表 Balance Sheet 资产负债表 ITEM项目 Cash 货币资金 Short term investments短期投资 Notes receivable 应收票据 Dividend receivable应收股利 Interest receivable应收利息 Accounts receivable 应收帐款 Other receivables 其他应收款 Accounts prepaid预付帐款 Future guarantee 期货保证金 Allowance receivable 应收补贴款 Export drawback receivable应收出口退税 Inventories存货 Including: Raw materials其中：原材料 Finished goods 产成品(库存商品) Prepaid and deferred expenses 待摊费用 Unsettled G/L on current assets 待处理流动资产净损失 Long-term debenture investment falling due in a year 一年内到期的长期债权投资 Other current assets其他流动资产

Total current assets 流动资产合计 Long-term investment：长期投资： Including long term equity investment 其中:长期股权投资Long term securities investment 长期债权投资Incorporating price difference *合并价差 Total long-term investment 长期投资合计 Fixed assets-cost 固定资产原价 Less: Accumulated Depreciation减：累计折旧 Fixed assets-net value 固定资产净值 Less: Impairment of fixed assets 减：固定资产减值准备Net value of fixed assets固定资产净额 Disposal of fixed assets 固定资产清理 Project material 工程物资 Construction in Progress在建工程 Unsettled G/L on fixed assets 待处理固定资产净损失 Total tangible assets 固定资产合计 Intangible assets 无形资产 Including and use rights 其中:土地使用权 Deferred assets 递延资产（长期待摊费用） Including: Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assets固定资产改良支出

现金流量表项目中英文对照讲解学习

现金流量表项目中英文对照

精品文档收集于网络，如有侵权请联系管理员删除现金流量表中文项目現金流量表英文項目合并现金流量表 Consolidated Statements of Cash Flows 现金流量表 Statements of Cash Flows 营业活动之现金流量： Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目： Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税 Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额 Realized (unrealized) gain from inter-affiliate accounts 折旧费用 Depreciation 各项摊提 Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失 Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额 Equity in loss (gain) of affiliates, net 采权益法之现金股利 Cash dividends from investee's company under equity method 应付利息补偿金 Accrued premiums 汇率变动影响数 Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额 Realized investment losses, net 出售短期投资损失(利益)净额 Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额 Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额 Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额 Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts 、 notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable 应付费用增加(减少) Increase (decrease) in accrued expenses 递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net

现金流量表项目中英文对照

现金流量表中文项目現金流量表英文項目合并现金流量表Consolidated Statements of Cash Flows 现金流量表Statements of Cash Flows 营业活动之现金流量：Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目：Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliate accounts 折旧费用Depreciation 各项摊提Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net 采权益法之现金股利Cash dividends from investee's company under equity method 应付利息补偿金Accrued premiums 汇率变动影响数Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额Realized investment losses, net 出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts、notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable 应付费用增加(减少) Increase (decrease) in accrued expenses 递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net

英文版资产负债表-账户式

资产负债表会企01表编制单位：____ 年____ 月_____日单位：元资产Asset 负债和所有者权益（或股东权益） Liabilities and owners' equity（or stockholders’ equity）流动资产：Current assets 流动负债：Current liabilities: 货币资金Cash and cash equivalents 短期借款 Short-term borrowings 交易性金融资产trading financial assets 交易性金融负债 Trading financial liabilities 应收票据Notes receivable 应付票据Notes payable 应收账款Accounts receivable 应付账款Accounts payable 预付款项prepayment 预收款项Accounts received in advance 应收利息Interest receivable 应付职工薪酬Payroll payable 应收股利Dividends receivable 应交税费Tax payable 其他应收款Other receivables 应付利息Interest payable 存货inventory 应付股利Dividends payable 一年内到期的非流动资产current portion of non-current assets 其他应付款Other payables 其他流动资产Other current assets 一年内到期的非流动负债 Current maturity of non-current liabilities 流动资产合计Total of current assets 其他流动负债 Other current liabilities 非流动资产： Non-current assets 流动负债合计：Total of current liabilities 可供出售金融资产Financial assets available for sale 非流动负债： Non-current liabilities 持有至到期投资held-to-maturity investments 长期借款 Long-term borrowings 长期应收款 long-term receivables 应付债券Bonds payable 长期股权投资long-term equity investments 长期应付款 Long-term payables 投资性房地产Investment Property 专项应付款 Special accounts payable

中英文对照版财务报表

一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 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 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment

完整英文版资产负债表、利润表及现金流量表

完整英文版资产负债表、利润表及现金流量表来资产负债表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

资产负债表中英文对照版

会计从业、初级、中级题库下载：https://www.sodocs.net/doc/fb7209549.html,/ztalldown/?wenku 资产负债表中英文对照版企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment

会计从业、初级、中级题库下载：https://www.sodocs.net/doc/fb7209549.html,/ztalldown/?wenku 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets

现金流量表中英文版

现金流量表中英文版现金流量表（非金融类） CASH FLOW STATEMENT(Travel enterprise) 会外年通03表编制单位：Name of enterprise: 单位：元项目ITEMS 行次金额一、经营活动产生的现金流量：CASH FLOWS FROM OPERATING ACTIVITIES 1 销售商品、提供劳务收到的现金Cash received from sale of goods or rendering of services 2 收到的税费返还Refund of tax and levies 3 收到的其他与经营活动有关的现金Other cash received relating to operating activities 4 现金流入小计Sub-total of cash inflows 5 购买商品、接受劳务支付的现金Cash paid for goods and services 6 支付给职工以及为职工支付的现金Cash paid to and on behalf of employees 7 支付的各项税费Payments of all types of taxes 8 支付的其他与经营活动有关的现金Other cash paid relating to operating activities 9 现金流出小计Sub-total of cash outflows 10 经营活动产生的现金流量净额Net cash flows from operating activities 11 二、投资活动产生的现金流量：CASH FLOWS FROM INVESTING ACTIVITIES 12 收回投资所收到的现金Cash received from disposal of investments 13 取得投资收益所收到的现金Cash received from returns on investments 14 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NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15 收到的其他与投资活动有关的现金Other cash received relating to investing activities 16 现金流入小计Sub-total of cash inflows 17 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 assets,intangible assets & other long-term assets 18 投资所支付的现金Cash paid to acquire investments 19 支付的其他与投资活动有关的现金Other cash payments relating to investing activities 20 现金流出小计Sub-total of cash outflows 21 投资活动产生的现金流量净额Net cash flows from investing activities 22 三、筹资活动产生的现金流量：CASH FLOWS FROM FINANCING ACTIVITIES 23 吸收投资所收到的现金Cash received from capital contribution 24 借款所收到的现金Cash received from borrowings 25 收到的其他与筹资活动有关的现金Other cash received relating to financing activities 26 现金流入小计Sub-total of cash inflows 27 偿还债务所支付的现金Cash repayments of amounts borrowed 28 分配股利、利润和偿付利息所支付的现金Cash payments for interest expenses and distribution of dividends or profit 29 支付的其他与筹资活动有关的现金Other cash payments relating to financing activites 30 现金流出小计Sub-total of cash outflows 31 筹资活动产生的现金流量净额Net cash flows from financing activities 32 四、汇率变动对现金的影响EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33 五、现金及现金等价物净增加额NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34

资产负债表和现金流量表(英文课件)

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现金流量表中英文对照

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现金流量表项目中英文对照

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