財務報表中英文對照
1.資產負債表Balance Sheet
項目ITEM
貨幣資金Cash
短期投資Short term investments
應收票據Notes receivable
應收股利Dividend receivable
應收利息Interest receivable
應收帳款Accounts receivable
其他應收款Other receivables
預付帳款Accounts prepaid
期貨保證金Future guarantee
應收補貼款Allowance receivable
應收出口退稅Export drawback receivable
存貨Inventories
其中：原材料Including:Raw materials
產成品(庫存商品) Finished goods
待攤費用Prepaid and deferred expenses
待處理流動資產凈損失Unsettled G/L on current assets
一年內到期的長期債權投資Long-term debenture investment falling due in a 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：
其中:長期股權投資Including long term equity investment
長期債權投資Long term securities investment
*合并價差Incorporating price difference
長期投資合計Total long-term investment
固定資產原價Fixed assets-cost
減：累計折舊Less:Accumulated Dpreciation
固定資產凈值Fixed assets-net value
減：固定資產減值準備Less:Impairment of fixed assets
固定資產凈額Net value of fixed assets
固定資產清理Disposal of fixed assets
工程物資Project material
在建工程Construction in Progress
待處理固定資產凈損失Unsettled G/L on fixed assets
固定資產合計Total tangible assets
無形資產Intangible assets
其中:土地使用權Including and use rights
遞延資產（長期待攤費用）Deferred assets
其中:固定資產修理Including:Fixed assets repair
固定資產改良支出Improvement expenditure of fixed assets
其他長期資產Other long term assets
其中:特準儲備物資Among it:Specially approved reserving materials 無形及其他資產合計Total intangible assets and other assets
遞延稅款借項Deferred assets debits
資產總計Total Assets
資產負債表(續表) Balance Sheet
項目ITEM
短期借款Short-term loans
應付票款Notes payable
應付帳款Accounts payab1e
預收帳款Advances from customers
應付工資Accrued payroll
應付福利費Welfare payable
應付利潤(股利) Profits payab1e
應交稅金Taxes payable
其他應交款Other payable to government
其他應付款Other creditors
預提費用Provision for expenses
預計負債Accrued liabilities
一年內到期的長期負債Long term liabilities due within one year
其他流動負債Other current liabilities
流動負債合計Total current liabilities
長期借款Long-term loans payable
應付債券Bonds payable
長期應付款long-term accounts payable
專項應付款Special accounts payable
其他長期負債Other long-term liabilities
其中:特準儲備資金Including:Special reserve fund
長期負債合計Total long term liabilities
遞延稅款貸項Deferred taxation credit
負債合計Total liabilities
*少數股東權益Minority interests
實收資本(股本) Subscribed Capital
國家資本National capital
集體資本Collective capital
法人資本Legal person"s capital
其中:國有法人資本Including:State-owned legal person"s capital
集體法人資本Collective legal person"s capital
個人資本Personal capital
外商資本Foreign businessmen"s capital
資本公積Capital surplus
盈余公積surplus reserve
其中:法定盈余公積Including:statutory surplus reserve
公益金public welfare fund
補充流動資本Supplermentary current capital
*未確認的投資損失（以“-”號填列）Unaffirmed investment loss
未分配利潤Retained earnings
外幣報表折算差額Converted difference in Foreign Currency Statements 所有者權益合計Total shareholder"s equity
負債及所有者權益總計Total Liabilities&Equity
2.利潤表NCOME STATEMENT
項目ITEMS
產品銷售收入Sales of products
其中：出口產品銷售收入Including：Export sales
減：銷售折扣與折讓Less：Sales discount and allowances
產品銷售凈額Net sales of products
減：產品銷售稅金Less：Sales tax
產品銷售成本Cost of sales
其中：出口產品銷售成本Including：Cost of export sales
產品銷售毛利Gross profit on sales
減：銷售費用Less：Selling expenses
管理費用General and administrative expenses
財務費用Financial expenses
其中：利息支出(減利息收入) Including：Interest expenses(minusinterest ihcome)
匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)
產品銷售利潤Profit on sales
加：其他業務利潤Add：profit from other operations
營業利潤Operating profit
加：投資收益Add：Income on investment
加：營業外收入Add：Non-operating income
減：營業外支出Less：Non-operating expenses
加：以前年度損益調整Add：adjustment of loss and gain for previous years
利潤總額Total profit
減：所得稅Less：Income tax
凈利潤Net profit
3.現金流量表Cash Flows Statement
項目Items
1.cash流量從經營活動： 1.Cash Flows from Operating Activities:
01 ）所收到的現金從銷售貨物或提供勞務01)Cash received from sales of goods or rendering of services
02 ）收到的租金02)Rental received
增值稅銷售額收到退款的價值Value added tax on sales received and refunds of value 03 ）增值稅繳納03)added tax paid
04 ）退回的其他稅收和征費以外的增值稅04)Refund of other taxes and levy other than value added tax
07 ）其他現金收到有關經營活動07)Other cash received relating to operating activities
08 ）分，總現金流入量08)Sub-total of cash inflows
09 ）用現金支付的商品和服務09)Cash paid for goods and services
10 ）用現金支付經營租賃10)Cash paid for operating leases
11 ）用現金支付，并代表員工11)Cash paid to and on behalf of employees
12 ）增值稅購貨支付12)Value added tax on purchases paid
13 ）所得稅的繳納13)Income tax paid
14 ）支付的稅款以外的增值稅和所得稅14)Taxes paid other than value added tax and income tax
17 ）其他現金支付有關的經營活動17)Other cash paid relating to operating activities
18 ）分，總的現金流出18)Sub-total of cash outflows
19 ）凈經營活動的現金流量19)Net cash flows from operating activities
2.cash流向與投資活動： 2.Cash Flows from Investing Activities:
20 ）所收到的現金收回投資20)Cash received from return of investments
21 ）所收到的現金從分配股利，利潤21)Cash received from distribution of dividends or profits
22 ）所收到的現金從國債利息收入22)Cash received from bond interest income
現金凈額收到的處置固定資產，無形資產
Net cash received from disposal of fixed
assets,intangible
23 ）資產和其他長期資產23)assets and other long-term assets
26 ）其他收到的現金與投資活動26)Other cash received relating to investing activities
27 ）小計的現金流入量27)Sub-total of cash inflows
用現金支付購建固定資產，無形資產Cash paid to acquire fixed assets,intangible assets
28 ）和其他長期資產28)and other long-term assets
29 ）用現金支付，以獲取股權投資29)Cash paid to acquire equity investments
30 ）用現金支付收購債權投資30)Cash paid to acquire debt investments
33 ）其他現金支付的有關投資活動33)Other cash paid relating to investing activities
34 ）分，總的現金流出34)Sub-total of cash outflows
35 ）的凈現金流量，投資活動產生35)Net cash flows from investing activities
3.cash流量籌資活動： 3.Cash Flows from Financing Activities:
36 ）的收益，從發行股票36)Proceeds from issuing shares
37 ）的收益，由發行債券37)Proceeds from issuing bonds
38 ）的收益，由借款38)Proceeds from borrowings
41 ）其他收益有關的融資活動41)Other proceeds relating to financing activities
42 ），小計的現金流入量42)Sub-total of cash inflows
43 ）的現金償還債務所支付的43)Cash repayments of amounts borrowed
44 ）現金支付的費用，對任何融資活動44)Cash payments of expenses on any financing
activities
45 ）支付現金，分配股利或利潤45)Cash payments for distribution of dividends or profits
46 ）以現金支付的利息費用46)Cash payments of interest expenses
47 ）以現金支付，融資租賃47)Cash payments for finance leases
48 ）以現金支付，減少注冊資本48)Cash payments for reduction of registered capital
51 ）其他現金收支有關的融資活動51)Other cash payments relating to financing activities
52 ）分，總的現金流出52)Sub-total of cash outflows
53 ）的凈現金流量從融資活動53)Net cash flows from financing activities
4.effect的外匯匯率變動對現金54.Effect of Foreign Exchange Rate Changes on Cash
增加現金和現金等價物 Increase in Cash and Cash Equivalents
補充資料Supplemental Information
1.投資活動和籌資活動，不參與 1.Investing and Financing Activities that do not Involve in 現金收款和付款Cash Receipts and Payments
56 ）償還債務的轉讓固定資產56)Repayment of debts by the transfer of fixed assets
57 ）償還債務的轉移投資57)Repayment of debts by the transfer of investments
58 ）投資在形成固定資產58)Investments in the form of fixed assets
59 ）償還債務的轉移庫存量59)Repayments of debts by the transfer of investories
2.reconciliation凈利潤現金流量從經營2.Reconciliation of Net Profit to Cash Flows from Operating
活動Activities
62 ）凈利潤62)Net profit
63 ）補充規定的壞帳或不良債務注銷63)Add provision for bad debt or bad debt written off
64 ）固定資產折舊64)Depreciation of fixed assets
65 ）無形資產攤銷65)Amortization of intangible assets
損失處置固定資產，無形資產Losses on disposal of fixed assets,intangible assets
66 ）和其他長期資產（或減：收益）66)and other long-term assets (or deduct:gains)
67 ）損失固定資產報廢67)Losses on scrapping of fixed assets
68 ）財務費用68)Financial expenses
69 ）引起的損失由投資管理（或減：收益）69)Losses arising from investments (or deduct:gains)
70 ）defered稅收抵免（或減：借記卡）70)Defered tax credit (or deduct:debit)
71 ）減少存貨（或減：增加）71)Decrease in inventories (or deduct：increase)
72 ）減少經營性應收（或減：增加）72)Decrease in operating receivables (or deduct:increase)
73 ）增加的經營應付賬款（或減：減少）73)Increase in operating payables (or deduct:decrease)
74 ）凈支付的增值稅（或減：收益凈額74)Net payment on value added tax (or deduct:net receipts
75 ）凈經營活動的現金流量75)Net cash flows from operating activities
增加現金和現金等價物 Increase in Cash and Cash Equivalents
76 ）的現金，在此期限結束76)cash at the end of the period
77 ）減：現金期開始77)Less:cash at the beginning of the period
78 ）加：現金等價物在此期限結束78)Plus:cash equivalents at the end of the period
79 ）減：現金等價物期開始79)Less:cash equivalents at the beginning of the period
80 ），凈增加現金和現金等價物80)Net increase in cash and cash equivalents
