资产负债表/利润表翻译
资产负债表 Balance Sheet纳税所属日期 Tax Period
行次 Line No.
期末余额 Ending Balance
年初余额 Beginning Balance
负债及所有者权益 Liabilities & Owners’ Equity
资产 Assets
流动资产 Current Assets:
货币资金 Cash at bank and in hand
短期投资 Short-term Investment
应收票据 Notes Receivable
应收账款 Accounts Receivable
预付账款 Advances to suppliers
应收股利 Dividends Receivable
应收利息 Interest Receivable
其他应收款 Other Receivables
存货 Inventories
其中：原材料 Including: Raw Materials
在产品 Work-in-process
库存商品 Goods in Stock
周转材料 Turnover Materials
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
长期债券投资 Long-term Debenture Investment
长期股权投资 Long-term Equity Investments
固定资产原价 Fixed Assets - Cost
减：累计折旧 Less: Accumulated Depreciation
固定资产账面价值 Fixed Assets - Net Book Value
在建工程 Construction in Progress
工程物资 Construction Materials
固定资产清理 Fixed Assets Pending for Disposal
生产性生物资产 Productive Biological Assets
无形资产 Intangible Assets
开发支出 R&D Expenses
长期待摊费用 Long-term Deferred Expenses
其他非流动资产 Other Non-current Assets
非流动资产合计 Total Non-current Assets
资产总计 Total Assets
营业收入 I. Operating Revenue
减:营业成本 Less: Operating Costs
税金及附加 Taxes & Surcharges
其中:消费税 Including: Consumption Tax
营业税 Business Tax
城市维护建设税 Urban Maintenance & Construction Tax
资源税 Resource Tax
土地增值税 Land Appreciation Tax
城镇土地使用税、房产税、车船税、印花税 Urban Land Use Tax, Property Tax, Vehicle & Vessel Tax and Stamp Tax
教育费附加、矿产资源补偿费、排污费 Education Surtax, Mineral Resources Compensation Fees and Sewage Charge
销售费用 Selling Expenses
其中:商品维修费 Including: Merchandise Maintenance Costs
广告费和业务宣传费 Advertising Expenses and Business Promotion Expenses
管理费用 Administrative Expenses
其中:开办费 Including: Start-up Costs
业务招待费 Business Entertainment Expenses
研究费用 Research Expenses
财务费用 Financial Expenses
其中:利息费用(收入以–填列) Including: Interest Expenses (Income is filled out in the column with the mark “-”.)
加：投资收益(亏损以–填列) Add: Gains on Investment (Loss is filled out in the column with the mark “-”.)
营业利润(亏损以–号填列) II. Operating Profit (Loss is filled out in the column with the mark “-”.)
加:营业外收入 Add: Non-operating Income
其中:政府补助 Including: Government Subsidies
减:营业外支出 Less: Non-operating Expenses
其中:坏账损失 Including: Loss on Bad Debts
无法收回的长期债券投资损失 Unrecoverable Losses on Long-term Debenture Investment
无法收回的长期股权投资损失 Unrecoverable Losses on Long-term Equity Investment
自然灾害等不可抗力因素造成的损失 Losses Incurred by Force Majeure Factors Such As Natural Disasters
税收滞纳金 Tax Delay Charges
利润总额(亏损总额以 –号填列) III. Total Profit (Total loss is filled out in the column with the mark “-”.)
减:所得税费用 Less: Income Tax Expense
净利润(净亏损以–号填列) IV. Net Profit (Net loss is filled out in the column with the mark “-”.)
资产负债表 Balance Sheet
行次 Line No.
期末余额 Ending Balance
年初余额 Beginning Balance
负债及所有者权益 Liabilities & Owners’ Equity
利润表 Income Statement
本月金额 Amount for the Month
本年累计金额 Accumulative Amount for the Year
流动负债 Current Liabilities:
短期借款 Short-term Loans
应付票据 Notes Payable
应付账款 Accounts Payable
预收账款 Advances from customers
应付职工薪酬 Employee benefits payable
应交税费 Taxes Payable
应付利息 Interest Payable
应付利润 Profits Payable
其他应付款 Other Payables
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 Loans
长期应付款 Long-term Payables
递延收益 Deferred Income
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
所有者权益(或股东权益） Owners’(Stockholders’) Equity
实收资本（或股本） Paid-in Capital (Share Capital)
资本公积 Capital Surplus
盈余公积 Surplus Reserve
未分配利润 Retained Profits
所有者权益(或股东权益）合计 Total Owners’(Stockholders’) Equity
负债和所有者权益（或股东权益）总计" Total Liabilities & Owners’(Stockholders’) Equity
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