财务报表英文术语

中英女资产^儒表和损益表中英文夜产具演表和损益表利润表INCOME STATEMENT项目ITEMS产品精辔收入SaPs otproducts具中，出口产贴第借收入1ncludingExport salesm,销仕折扣与折让Less-Sales discountand allowances产从的色冲额Net salsof products孤产部帽廿税金LessSales tax产乱佑皆成本Cost ofsales国中出口产从帚化成本IncludingCost ofexport salesGrossprofit onsales产品情辔毛利减悄告费.吊管LessSelling expenses理费用General andadministrative expenses规务费用Financial expenses其中利息支出（碓利麻收IncludingInterest expansesminusintarest ihcomo汇兑顼安（成汇见收Exchange lassesminusexchange gains声从帚信利润如其他业务利润营业利润Profit onsalesAddprofit fromolhr operationsOperatingprofit加！投资收益AddIncome oninvestment加营业外枚入AddNon-oporatlng Income浦营业外支出LessNon-operaling expen ses加以前年度烦益调健Addadjustment ofloss andgain torprevious years剥润总糊Total profitM所行祝LessIncome tav净利润Net profit强产负债我BALANCE SHEET资产ASSETS流动瓷产CURRENT ASSETS现金Cash onhand备用金Pretty cashCashIn banks银行存敖有价6E券Marketable receivable成收鼬Nates receivable应收帐敖Accounts recaivabloLessallowance forbad debts成坏帐准备Prepayments-supplies预忖黄敖内都往柔ntar-company accounts其他应收款Other receivables待椎费Ml Prepaid anddot orrod oxpenss存宏InvntoriasLessallowance onInventory reduction tomarket减存赘变现损失准备己转未完匚生产成本Transferred Inproduction costtransformingMatured langtime invostmontswithin ayear一年内到期的长期投资Total currentassets流动贺产合计悦期投资LONG TERMINVESTMENTLong terminvestments於期投拨时所属传金Funds toburnchsAccounts receivableover ayear一年以上的应收软项冏定资产Fl XEDASSETS冏定资产质价Fixed assets-cost祛良言十折旧Les!amumulated depreciation固定资产仲值Fixed assets-net valueDisposalol fixedassets划定资产清理融资租入周定盛产康价Fixd asots-cost onfinancial lease成国！贺也入伯1定费产折旧Lossamumulated depreciationFixedassets-n»t valuean financiallease般如W定彳及产净曲CONSTRUCTION WORKIN PROCESS在建T程Construction workin process在也「•粗富无形资产INTANGIBLE ASSETS场坞颇•权Right totho usoof asite工业产权及专有技术I ndustrlalproperty rightanf patents我他无形愤产Other IntangiblesTotalIntangible assets无形资产合计其它资产OTHER ASSETSOrganizationespenses开办兖格建期间汇兑损失Exchange losssduring oranizatian periodDeferred investment losses遑延投翌麒尖递延税就借项Debit sideof deferredtaxOther deferredaxpuditurs其他递葩支出Prepaid andddferred exchangaloss符转恒汇以按签其他逢楚借盘Debit sideof otherdeferredHfe«产合计Total altierAssetsTOTAL ASSETS贯产总计负值及所有者权LTABTLTTTES ANDCAPITALCURRENT LIABILITIES流动负值短期借敖应Short termloans付鼬应忖帐敖内部Notes payable往濂预收阳敖应付1蟒应交税金Accounts payable应付股利具;他应付Inter-company accountsItmseccivcd inadvance-suppli§敖颈提费用Accured payrollfaxespayableDivldendos payableOtherpayablesAccrued expenses职「奖励及福利费用Bonus andwelfare lunds一年内到期的长期负侦Matured long term liabilities-within ayearOther currentliabllltisTotal currentliabilitiesLONG TREMLIABILITIES1ongtermloans其他流动负债Bouds payable流动负令直合计Premium onbonds payableCdiscounit拍期负僮Accounts payableover ayear於期借敖Total longtarm liabilities应付公司横OTHER LIABILITIES应公司债撤价（折Exchange gainsduring organizationperiod…f以上的应针^项Deferredinvestmentgains长期负值合计ECredit sideof deferredtax其他负债Credit sidoof othertax筹建阴间汇兑收签递Prepaid andddferrsd exchangeprofit延杖蜜收益递延税叔Total otherliabilities贷项其他堰延贷项持Total liabilities转悄汇见收益底他负值含计负债合计所有者枳益Investor，s equity资本慈颗（货币名称及金粒〉Authorized capital）实收资本（外市金期末数＞Paid incapital（■其中IncludingChinese investments^中方投资（外币金颗翔末数》外方投资（外币金翔期末数威已IU ForeignInvestments☆逐才及甯金本公积LeS!Rtumsd invstmdnts公司拨入资金Accumulation ofcapital储备基金Funds fromhead olfice企业发展基金ReseirvG fundsExpansionfunds利涧£1还按资本Investment returnedwith profit华利润未分氏利Current profit润Retained darnings货而换耸差桅Currency translationdllferonce所有者枳登合计噢^及所Total investor5s equity有者权益合讲TOTAL LABILITIESAND1NVESTORS EQUITYH田1•委托加匚材莅元；2•受托代伯商益元；3•代管商品物褒元；

4.由企业负责的应收#i据贴现元；5成入固定贤产元；6•本年支付的进口环节喂金Not es:

1.Materials processedon commission;

2.Goods inconsignment

3.Good hladin ourcustod;

4.Ckntingemt UadiltyIncurred bydiscounted notesrecaivabla

5.Leasehold fixedassets:

6.Import tasbaid this year¥;

7.Bal:Balanc:B,*V Baginningof%ar:E/P:End ofperiod

8.,Monetary unitand amount-frAmount of foreign currency at endo per货币换说是敝Currency translationdifference所有者权益合计Total Tnvestor，s equity1R TOTALLIABILITIES AND1NVESTORS EQUITY负及所有者坂益告冲代i1-娈花an.材料兀；2一受托代俏商皿元M代管商品物^元；4Jh企业危责的应收奈据贴现5一箱入囚定黄产元；B_本年支付的进曰环¥裁金.•Notes:

1.Materials praossdan commission;2Goods inconsignment3-Good hiedin ourcustod;4_Conting0nt Lladiltyincurred bydiscounted notsrcceivabls S-Lsashold fixedassets:6Jmporttas baidthisyear¥;7-Bal:Balance:B.Y Baginningof Yfear:E P:End ofperiod8_*Monetary unitand amount女Amo uniofforeigncurrencyatend ofpor资产负侦表（中）2006-1-5t页而动能字供大生小】【打印】】■关闭】编制单•位:年一月一日单位元赏产年初澈期未备a愦及所有若^期荣教商劫资产端娘债贷币责金履期借款是期投资应付怖款应收味软预收帐款，成:坏除惟备应收相械应村工蜃B付骅:敞未交税金其他应收款未恤润存货K-toX*t得挑顼峻用待处理祸资产得损失一年向到期的K期食债耳鲍流虢产其主谕励负质点动资产合计说动负值合计撷期投资住师信:核勤投资长瞄款醍受产网何便就固定资产原价长期反付歌域累计折旧苴•也梃期负演固定资产净值长:蜘俵合汁待处理虢资产净损失所有者权益厨定蚩产合计实收资本无形及质凰产无？皴产燧耗资产无形及燃殴产合计更也资产:Hii蚯期资产员产总计倒情及所有权3SW计盟产负债表携）2006-1-5页而功能【字姻大土小】由印】【关闭】[Your BwuncRSName]Balance Sheet[Mmmm睥7nOX]AssetsluCurrent ASSCCH;311MAccounts RocciyablcwLess:0Reserve forBad Debts0Merchandise Inventnry0Prepaid Expen心0Notes Receivable0SCTool CurrentAsRCteFixed AwcttVbhidcs0Less:Accaninlatcd Depreciation00Fum icurcand Fixeuixs000Less:Accumulated DepreciationCqaipmcm000Less:Accumalatcd Depreciation0Buildings00Less:Accumulated Depreciation0Laiwi0Total FreedAfwetsOftcrAAocK Goodwill0Tbtt]Other Assets0TbtaJAiuicw soLiabilitiesand CapitalCurrentLiabilities:Accounw PayableSOSaJ«lkres Pyab低flPayroll TaxesPayablo flAecrucdPayable aUnearnedRevenue只0Short-Ttmi NotesPassableShort-Tbrm BankLoan PayableTotal CurrentLiabiliticii soLx»ng-lbmLiabilities:Lxng-lferm NotesPayable flMortgagePayable hTotalLong-Tenn Liabilities0Tbtd0Capita:Owners Equity0Net Profit0Ibta CapitalcTbtal Liabilitiesand Capital$0。