会计报表项目中英文对照帖（基本完成）
前几天因为翻译英文的会计报表，狠忙了一阵，但是很多地方翻译的还是很牵强。今天在单位无意间发现几张中英文对照的报表，当时又亲热，又激动，看着内容有一种“原来如此啊”的感觉，于是花了两个小时给抄了下来，贴在这里，学习一下，万一有人用上呢～～～[align=right][color=#000066][此贴子已经被作者于2004-2-14 10:08:28编辑过][/color][/align]
Balance sheet(audited) 资产负债表
Assets 资产
Current assets 流动资产、
Cash 货币资金
Short-term investment 短期投资
Notes receivable 应收票据
Dividends receivable 应收股利
Interest receivable 应收利息
Account receivable 应收帐款
Other receivable 其他应收款
Advanced to suppliers 预付帐款
Subsidies receivable 应收补贴款
Inventories 存货
Prepaid expenses 待摊费用
Long-term investments maturing within one year 一年内到期的长期投资
Other current assents 其他流动资产
Total current assets 流动资产合计
Long-term investments 长期投资
Long-term equity investment 长期股权投资
Long-term debt investment 长期债权投资
Total long-term investment 长期投资合计
Fixed assets 固定资产
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
Fixed asset-book value 固定资产净值
Materials for projects 工程物资
Construction in progress 在建工程
Disposal of fixed assets 固定资产清理
Total fixed assets 固定资产合计
Intangible assets and other assets 无形资产及其他资产
Intangible assets 无形资产
Long-term deferred expenses 长期待摊费用
Other long-term assets 其他长期资产
Total intangible assets and other assets 无形资产及其他资产合计
Deferred tax： 递延税项
Deferred tax debit 递延税款借项
Total assets 资产总计
Liabilities and owners’ equity 负债及所有者权益
Current liabilities : 流动负债
Short-term loans 短期借款
Notes payable 应付票据
Account payable 应付帐款
Advance from customers 预收帐款
Accrued payroll 应付工资
Accrued employee’s welfare expenses 应付福利费
Dividends payable 应付股利
Taxes payable 应交税金
Other taxes and expense payable 其他应交款
Other payable 其他应付款
Accrued expenses 预提费用
Provisions 预计负债
Long-term liabilities due within one year 一年内到期的长期负债
Other current liabilities 其他流动负债
Total current liabilities 流动负债合计
Long-term liabilities： 长期负债
Long-term loans 长期借款
Bonds payable 应付债券
Long-term accounts payable 长期应付款
Specific account payable 专项应付款
Other long-term liabilities 其他长期负债
Total long-term liabilities 长期负债合计
Deferred tax: 递延税项
Deferred tax credits 递延税款贷项
Total other liabilities : 负债合计
Owner’s equity: 所有者权益（股东权益）
Paid-in capital 实收资本
Less :investment returned 减：已归还投资
Pain-in capital-net 实收资本净额
Capital surplus 资本公积
Surplus from profits 盈余公积
Including: statutory public welfare fund 其中：法定公益金
Undistributed profit 未分配利润
Total owner’s equity 所有者权益（股东权益）
Total liabilities and owner’s equities 负债及所有者权益
[align=right][color=#000066][此贴子已经被作者于2004-2-13 12:21:06编辑过][/color][/align]
Total liabilities and owner’s equities 负债及所有者权益
Income statement (audited) 利润表（已审）
Item 项目
Sales 产品销售收入
Including :export sales 其中：出口产品销售收入
Less: sales discounts and allowances 减：销售折扣与折让
Net sales 产品销售净额
Less: sales tax 减：产品销售税金
Cost of sales 产品销售成本
Including :cost of export sales 出口产品销售成本
Gross profit 产品销售毛利
Less : selling expense 减：销售费用
General and administrative expense 管理费用
Financial expense 财务费用
Including :interest expense(less interest income) 其中：利息支出（减利息收入）
Exchange loss (less exchange gain) 汇兑损失（减汇兑收益）
Income from main operation 产品销售利润
Add :income from other operations 加：其他业务利润
Operating income 营业利润
Add : investment income 加：投资收益
Non-operating expense 营业外收入
Less: non-operating expense 减：营业外支出
Add: adjustment to pripr year’s income and expense 加：以前年度损益调整
Income before tax 利润总额
Less: income tax 减：所得税
Net income 净利润
[align=right][color=#000066][此贴子已经被作者于2004-2-13 12:22:04编辑过][/color][/align]
Statement of profit apropriation and distribution (audited) 利润分配表（已审）
Item 项目
Net income 净利润
Add: undistributed profit at beginning of year 加：年初未分配利润
Other transferred in 其他转入
Profit available for distribution 可供分配的利润
Less: statutory surplus from profits 减：提取法定盈余公积
Statutory public welfare fund 提取法定公益金
Staff and workers’ bonus and welfare fund 职工奖励及福利基金
Reserve fund 提取储备基金
Enterprise expansion fund 提取企业发展基金
Profit capitalized on return of investments 利润归还投资
Profit available for distribution to owners 可供投资者分配的利润
Less: dividends payable for preferred stock 应付优先股股利
Voluntary surplus from profits 提取任意盈余公积
Dividends payable for common stock 应付普通股股利
Dividends transferred to capital 转作股本的普通股股利
Undistributed profit 未分配利润
[align=right][color=#000066][此贴子已经被作者于2004-2-13 12:30:34编辑过][/color][/align]
Cash flows statement 现金流量表
项目 Item NO。行次 金额 amount
1. 经营活动产生的现金流量： cash flows from operating activities
销售商品提供劳务收到的现金 cash received from sales of goods or rendering of services
收到的税费返还 refund of taxes
收到的其他与经营活动有关的现金流量 other cash received relating to operating to 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 services
支付给职工以及为职工支付的现金 cash paid to and on behalf of employees
支付各项税费 cash paid for taxes
支付的其他与经营活动有关的现金 other cash paid 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
2. 投资活动产生的现金流量 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 investment income
处置固定资产无形资产和其他长期资产而收到的现金净额 net cash received from disposal of fixed assets ,intangible assets and other long-term assets
收到的其他与投资活动有关的现金 other cash received 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 assets ,intangible assets and other long-term assets
投资所支付的现金 cash paid to acquire equity investments
支付的其他与投资活动有关的现金 other cash paid relating to investing activities
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
3. 筹资活动产生的现金流量： cash flows from financing activities
吸收投资所收到的现金 proceeds from capital increase
借款所收到的现金 proceeds from borrowings
收到的其他的与筹资活动有关的现金 other proceeds 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 repayments of borrowings
分配股利，利润或支付利息所支付的现金 cash payments for distribution of dividends or profits or interests
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 flows from financing activities
4. 汇率变动对现金的影响额 effect of foreign exchange rate changes on cash
5. 现金及现金等价物净增加额 net increase in cash and cash flows from operating activities
1将净利润调节为经营活动现金流量 reconciliation of net profit to cash flows from operating activities
净利润 plus: cash equivalents at the end of the period
加：计提的资产减值准备 add: impairment of assets
固定资产折旧 depreciation of fixed assets
无形资产摊销 amortization of intangible assets
长期待摊费用摊销 amortization of long-term deferred expenses
待摊费用减少（减：增加） decrease of prepaid expenses (less: increases )
预提费用增加（减：减少） increase of accrued expense (less: decrease)
处置固定资产，无形资产和其他长期资产的损失（减：收益） losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct gains)
固定资产报废损失 losses on scrapping of fixed assets
财务费用 financial expenses
投资损失（减：收益） losses on arising from investments (or deduct: debit )
递延税款贷项（减：借项） deferred tax credit(or debit)
存货的减少（减：增加） decrease in inventories(or deduct: increase)
经营性应收项目的减少（减：增加） decrease in operating receivables (or deduct:increase)
经营性应付项目的增加（减：增加） increase in operating payables ( or deduct: decrease)
其他 others
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 in cash receipts and payaments
债务转为资本 capital transferred from debt
一年内到期的可转换公司债券 convertible bonds due within one year
融资租入固定资产 fixed assets by finance leased
3 现金及现今等价物净增加情况 net increase in cash and cash equivalents
现金的期末余额 cash at the end of the period
减：现金的期初余额 less: cash at the beginning of the period
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
现金及现金等价物的净增加额 net increase in cash and cash equivalents
[align=right][color=#000066][此贴子已经被作者于2004-2-14 10:07:44编辑过][/color][/align]
晕哦，先占位子，再编辑，领教领教，猛一看还没明白占位子是个啥意思。 今天太困了，明天干好了，嘿嘿，无根GG晚安了 期待中………… 丫头啊
为什么只有英文的
中文的在哪里？ 期待中文…… 看看吧，要是有拼写错误，帮忙指出来啊～～ 呵呵！好热心的丫头！我全打印下来了！谢了先！ 你怎么不早贴出来~~~~ 不错！不错！
斑竹很热心。
偶代表广大贴友谢你一谢
顺便也顶一下。
呵呵 [quote][b]以下是引用[i]camel_bear在2004-2-13 17:45:00[/i]的发言：[/b]
你怎么不早贴出来~~~~
[/quote]
早知道当然就早帖了，要不也不至于上次翻译的那么差劲了 ：（ 呵呵
收藏之
好东西
谢谢 不要光收藏啊，要常看的，不然只是个心理安慰的～～～ [quote][b]以下是引用[i]辉辉丫头在2004-2-14 1:05:00[/i]的发言：[/b]
[quote][b]以下是引用[i]camel_bear在2004-2-13 17:45:00[/i]的发言：[/b]
你怎么不早贴出来~~~~
[/quote]
早知道当然就早帖了，要不也不至于上次翻译的那么差劲了 ：（
[/quote]那我啥也不说了，哭一会儿吧。。。 不错不错，辉丫头这个帖子写的好。建议自己给自己加威望值20点！
ps：camel_bear，你哭什么呀？哭完没？呵呵，我说什么来着，从老刘唱了那什么歌以来，男人们都大胆地哭了~~~~~~~ [quote][b]以下是引用[i]无根行客在2004-2-14 23:51:00[/i]的发言：[/b]
不错不错，辉丫头这个帖子写的好。建议自己给自己加威望值20点！
ps：camel_bear，你哭什么呀？哭完没？呵呵，我说什么来着，从老刘唱了那什么歌以来，男人们都大胆地哭了~~~~~~~
[/quote]
嘿嘿，偶照GG的意思做了：）