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              中英文財務報表對照翻譯

              發表時間:2022/05/05 00:00:00  瀏覽次數:2397  
              字體大小: 【小】 【中】 【大】

              一、企業財務會計報表封面 FINANCIAL REPORT COVER

              報表所屬期間之期末時間點 Period Ended

              所屬月份 Reporting Period

              報出日期 Submit Date

              記賬本位幣幣種 Local Reporting Currency

              審核人 Verifier

              填表人 Preparer

              二、資產負債表 Balance Sheet

              資產 Assets

              流動資產 Current Assets

              貨幣資金 Bank and Cash

              短期投資 Current Investment

              一年內到期委托貸款 Entrusted loan receivable due within one year

              減:一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year

              減:投資跌價準備 Less: Impairment for current investment

              短期投資凈額 Net bal of current investment

              應收票據 Notes receivable

              應收股利 Dividend receivable

              應收利息 Interest receivable

              應收賬款 Account receivable

              減:應收賬款壞賬準備 Less: Bad debt provision for Account receivable

              應收賬款凈額 Net bal of Account receivable

              其他應收款 Other receivable

              減:其他應收款壞賬準備 Less: Bad debt provision for Other receivable

              其他應收款凈額 Net bal of Other receivable

              預付賬款 Prepayment

              應收補貼款 Subsidy receivable

              存貨 Inventory

              減:存貨跌價準備 Less: Provision for Inventory

              存貨凈額 Net bal of Inventory

              已完工尚未結算款 Amount due from customer for contract work

              待攤費用 Deferred Expense

              一年內到期的長期債權投資 Long-term debt investment due within one year

              一年內到期的應收融資租賃款 Finance lease receivables due within one year

              其他流動資產 Other current assets

              流動資產合計 Total current assets

              長期投資 Long-term investment

              長期股權投資 Long-term equity investment

              委托貸款 Entrusted loan receivable

              長期債權投資 Long-term debt investment

              長期投資合計 Total for long-term investment

              減:長期股權投資減值準備 Less: Impairment for long-term equity investment

              減:長期債權投資減值準備 Less: Impairment for long-term debt investment

              減:委托貸款減值準備 Less: Provision for entrusted loan receivable

              長期投資凈額 Net bal of long-term investment

              其中:合并價差 Include: Goodwill (Negative goodwill)

              固定資產 Fixed assets

              固定資產原值 Cost

              減:累計折舊 Less: Accumulated Depreciation

              固定資產凈值 Net bal

              減:固定資產減值準備 Less: Impairment for fixed assets

              固定資產凈額 NBV of fixed assets

              工程物資 Material holds for construction of fixed assets

              在建工程 Construction in progress

              減:在建工程減值準備 Less: Impairment for construction in progress

              在建工程凈額 Net bal of construction in progress

              固定資產清理 Fixed assets to be disposed of

              固定資產合計 Total fixed assets

              無形資產及其他資產 Other assets & Intangible assets

              無形資產 Intangible assets

              減:無形資產減值準備 Less: Impairment for intangible assets

              無形資產凈額 Net bal of intangible assets

              長期待攤費用 Long-term deferred expense

              融資租賃——未擔保余值 Finance lease – Unguaranteed residual values

              融資租賃——應收融資租賃款 Finance lease – Receivables

              其他長期資產 Other non-current assets

              無形及其他長期資產合計 Total other assets & intangible assets

              遞延稅項 Deferred Tax

              遞延稅款借 Deferred Tax assets

              資產總計 Total assets

              負債及所有者(或股東)權益 Liability & Equity

              流動負債 Current liability

              短期借款 Short-term loans

              應付票據 Notes payable

              應付賬款 Accounts payable

              已結算尚未完工款

              預收賬款 Advance from customers

              應付工資 Payroll payable

              應付福利費 Welfare payable

              應付股利 Dividend payable

              應交稅金 Taxes payable

              其他應交款 Other fees payable

              其他應付款 Other payable

              預提費用 Accrued Expense

              預計負債 Provision

              遞延收益 Deferred Revenue

              一年內到期的長期負債 Long-term liability due within one year

              其他流動負債 Other current liability

              流動負債合計 Total current liability

              長期負債 Long-term liability

              長期借款 Long-term loans

              應付債券 Bonds payable

              長期應付款 Long-term payable

              專項應付款 Grants & Subsidies received

              其他長期負債 Other long-term liability

              長期負債合計 Total long-term liability

              遞延稅項 Deferred Tax

              遞延稅款貸項 Deferred Tax liabilities

              負債合計 Total liability

              少數股東權益 Minority interests

              所有者權益(或股東權益) Owners’ Equity

              實收資本(或股本) Paid in capital

              減;已歸還投資 Less: Capital redemption

              實收資本(或股本)凈額 Net bal of Paid in capital

              資本公積 Capital Reserves

              盈余公積 Surplus Reserves

              其中:法定公益金 Include: Statutory reserves

              未確認投資損失 Unrealised investment losses

              未分配利潤 Retained profits after appropriation

              其中:本年利潤 Include: Profits for the year

              外幣報表折算差額 Translation reserve

              所有者(或股東)權益合計 Total Equity

              負債及所有者(或股東)權益合計 Total Liability & Equity

              三、利潤及利潤分配表 Income statement and profit appropriation

              一、主營業務收入 Revenue

              減:主營業務成本 Less: Cost of Sales

              主營業務稅金及附加 Sales Tax

              二、主營業務利潤(虧損以“—”填列) Gross Profit ( - means loss)

              加:其他業務收入 Add: Other operating income

              減:其他業務支出 Less: Other operating expense

              減:營業費用 Selling & Distribution expense

              管理費用 G&A expense

              財務費用 Finance expense

              三、營業利潤(虧損以“—”填列) Profit from operation ( - means loss)

              加:投資收益(虧損以“—”填列) Add: Investment income

              補貼收入 Subsidy Income

              營業外收入 Non-operating income

              減:營業外支出 Less: Non-operating expense

              四、利潤總額(虧損總額以“—”填列) Profit before Tax

              減:所得稅 Less: Income tax

              少數股東損益 Minority interest

              加:未確認投資損失 Add: Unrealised investment losses

              五、凈利潤(凈虧損以“—”填列) Net profit ( - means loss)

              加:年初未分配利潤 Add: Retained profits

              其他轉入 Other transfer-in

              六、可供分配的利潤 Profit available for distribution( - means loss)

              減:提取法定盈余公積 Less: Appropriation of statutory surplus reserves

              提取法定公益金 Appropriation of statutory welfare fund

              提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund

              提取儲備基金 Appropriation of reserve fund

              提取企業發展基金 Appropriation of enterprise expansion fund

              利潤歸還投資 Capital redemption

              七、可供投資者分配的利潤 Profit available for owners distribution

              減:應付優先股股利 Less: Appropriation of preference shares dividend

              提取任意盈余公積 Appropriation of discretionary surplus reserve

              應付普通股股利 Appropriation of ordinary shares dividend

              轉作資本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital

              八、未分配利潤 Retained profit after appropriation

              補充資料: Supplementary Information:

              1. 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments

              2. 自然災害發生損失 Losses from natural disaster

              3. 會計政策變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting policies

              4. 會計估計變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting estimates

              5. 債務重組損失 Losses from debt restructuring

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