中英文對照財務報表（有何謬誤，歡迎指正）資產(chǎn)負債表BALANCESHEET2002年11月30日asat30/11/2002資產(chǎn)Assets負債和所有者權(quán)益Liabilities &Equity流動資產(chǎn)CurrentAssets:流動負債CurrentLiabilities :貨幣資金Cash短期投資Shortterminvestments應付帳款Tradepayables應收票據(jù)Notesreceivable預收帳款Advaneedreceipts應收股禾UDividendreceivable應付工資Accrualsforsalaries應收利息Interestreceivable應付福禾I」費Accrualsforbenefits應收帳款Tradereceivable應付股禾I」Accrualsfordividends其他應收款Otherreceivable應交稅金Accrualsfortaxes存貨Inventories其他應交款Otherliabilities待攤費用Prepaidexpenses其他應付款Otherpayables流動資產(chǎn)合計Totalcurrentassets預提費用Provisionforexpenses流動負債合計Total currentliabilities固定資產(chǎn)FixedAssets:固定資產(chǎn)原價Tangibleassets長期負債Longtermliabilities :減Less:累計折舊Depreciation長期應付款Longtermliabilities固定資產(chǎn)凈值Nettangibleassets長期負債合計Totallongtermliabilities固定資產(chǎn)合計Totaltangibleassets遞延稅款貸項Deferredincometaxes無形資產(chǎn)及其他資產(chǎn)IntangibleAssets:負債合計Totalliabilities無形資產(chǎn)Intangibleassets長期待攤費用Longtermadvaneepayments所有者權(quán)益Shareholders'equity其他長期資產(chǎn)Otherlongtermassets實收資本SubscribedCapital

無形資產(chǎn)及其他資產(chǎn)合計Totalintangibleassets資本公積Capitalreserves盈余公積Otherreserves遞延稅款借項Deferredincometaxes未分配禾I」?jié)橰etainedearnings所有者權(quán)益合計Totalshareholder'sequity資產(chǎn)總計TotalAssets負債和所有者權(quán)益合計TotalLiabilities&Equity利潤表Profit&LossAccount2002年11月forthemonthended30/11項目Item主營業(yè)務收入Sales減Less:主營業(yè)務成本CostofSales主營業(yè)務稅金及附加businesstaxes主營業(yè)務利潤GrossProfit加Add:其他業(yè)務利潤Otheroperatingincome減Less:營業(yè)費用Operatingexpenses管理費用Administrationexpenses財務費用Financeexpenses營業(yè)利潤OperatingProfit力卩Add:投資收益Incomefrominvestments補貼收入Otherincome營業(yè)外收入Extraordinaryincome減Less:營業(yè)外支出Extraordinaryexpenses利潤總額Profitbeforetaxes減Less:所得稅Taxesonincome凈利潤Profitaftertaxes資產(chǎn)負債表BalaneeSheet項目ITEM貨幣資金Cash短期投資Shortterminvestments應收票據(jù)Notesreceivable應收股禾UDividendreceivable應收利息Interestreceivable應收帳款Accountsreceivable其他應收款Otherreceivables預付帳款Accountsprepaid期貨保證金Futureguarantee應收補貼款Allowaneereceivable應收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品（庫存商品）Finishedgoods待攤費用Prepaidanddeferredexpenses待處理流動資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計Totalcurrentassets長期投資：Long-terminvestment :其中：長期股權(quán)投資Includinglongtermequityinvestment長期債權(quán)投資Longtermsecuritiesinvestment*合并價差I(lǐng)ncorporatingpricedifferenee長期投資合計Totallong-terminvestment固定資產(chǎn)原價Fixedassets-cost減：累計折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets-netvalue減：固定資產(chǎn)減值準備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計Totaltangibleassets無形資產(chǎn)Intangibleassets其中:土地使用權(quán)Includinganduserights遞延資產(chǎn)（長期待攤費用）Deferredassets其中：固定資產(chǎn)修理Including:Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長期資產(chǎn)Otherlongtermassets其中：特準儲備物資Amongit:Speciallyapprovedreservingmaterials無形及其他資產(chǎn)合計Totalintangibleassetsandotherassets遞延稅款借項Deferredassetsdebits資產(chǎn)總計TotalAssets資產(chǎn)負債表（續(xù)表）BalaneeSheet項目ITEM短期借款Short-termloans應付票款Notespayable應付帳款Accountspayable預收帳款Advancesfromcustomers應付工資Accruedpayroll應付福利費Welfarepayable應付利潤（股利）Profitspayable應交稅金Taxespayable其他應交款Otherpayabletogovernment其他應付款Othercreditors預提費用Provisionforexpenses預計負債Accruedliabilities一年內(nèi)到期的長期負債Longtermliabilitiesduewithinoneyear其他流動負債Othercurrentliabilities流動負債合計Totalcurrentliabilities長期借款Long-termloanspayable應付債券Bondspayable長期應付款long-termaccountspayable專項應付款Specialaccountspayable其他長期負債Otherlong-termliabilities其中:特準儲備資金Including:Specialreservefund長期負債合計Totallongtermliabilities遞延稅款貸項Deferredtaxationcredit負債合計Totalliabilities*少數(shù)股東權(quán)益Minorityinterests實收資本（股本）SubscribedCapital國家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson"scapital其中:國有法人資本Including:State-ownedlegalperson"scapital集體法人資本Collectivelegalperson"scapital個人資本Personalcapital夕卜商資本Foreignbusinessmen"scapital資本公積Capitalsurplus盈余公積surplusreserve其中：法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefund補充流動資本Supplermentarycurrentcapital*未確認的投資損失（以“-”號填列） Unaffirmedinvestmentloss未分配禾潤Retainedearnings夕卜幣報表折算差額ConverteddiffereneeinForeignCurrencyStatements所有者權(quán)益合計Totalshareholdersequity負債及所有者權(quán)益總計TotalLiabilities&Equity禾I」?jié)櫛鞩NCOMESTATEMENT項目ITEMS產(chǎn)品銷售收入Salesofproducts其中：出口產(chǎn)品銷售收入 Including :Exportsales減：銷售折扣與折讓Less:Salesdiscountandallowances產(chǎn)品銷售凈額Netsalesofproducts減：產(chǎn)品銷售稅金Less:Salestax產(chǎn)品銷售成本Costofsales其中：出口產(chǎn)品銷售成本 Including:Costofexportsales產(chǎn)品銷售毛禾Grossprofitonsales減：銷售費用Less:Sellingexpenses管理費用 Generalandadministrativeexpenses財務費用 Financialexpenses其中：禾息支出（減禾【J息收入）Including:Interest expenses（minusinterestihcome）匯兌損失（減匯兌收益）Exchangelosses（minusexchangegains）產(chǎn)品銷售利潤Profitonsales力卩：其他業(yè)務禾潤 Add:profitfromotheroperations營業(yè)利潤 Operatingprofit力卩：投資收益 Add:Incomeoninvestment力卩：營業(yè)外收入 Add:Non-operatingincome減：營業(yè)外支出 Less：Non-operatingexpenses力卩：以前年度損益調(diào)整 Add:adjustmentoflossandgainforpreviousyears利潤總額Totalprofit減：所得稅Less:Incometax凈利潤Netprofit本文來自：人大經(jīng)濟論壇會計與財務管理版，詳細出處參考：http://www.pi/bbs/viewthread.php?tid=335564&page=1會計要素的計量屬性basisofmeasurement歷史成本historicalcost重置成本replacementcost可實現(xiàn)凈值net-realizablevalue現(xiàn)值presentvalue公允價值fairvalue財務報告financialstatement資產(chǎn)負債表BalaneeSheet禾潤表IncomeStatement現(xiàn)金流量表CashFlowStatement所有者權(quán)益變動表StatementofChangesinEquity附注notesDisclosurenotesChap.2貨幣資金monetaryassets現(xiàn)金cash銀行賬戶bankaccount現(xiàn)金等價物cashequivalentChap.3金融資產(chǎn)financialinstruments以公允價值計量且變動計入當期損益的金融資產(chǎn)Measureatfairvaluethroughprofitorloss交易性金融資產(chǎn)heldfortrading指定為以公允價值計量且變動計入當期損益的金融資產(chǎn)Identifiedasatfairvaluethroughprofitorloss持有到期投資Held-to-maturityinvestment貸款和應收賬款Loansandreceivables可供出售金融資產(chǎn)available-for-salefinancialassets減值impairment減值損失impairmentlossChap.4存貨inventory存貨的種類：Classificationofinventory原材料rawmaterialsinventory在產(chǎn)品work-in-progressinventory半成品componentparts產(chǎn)成品finishedgoodsinventory商品merchandiseinventory周轉(zhuǎn)材料suppliesinventory發(fā)出存貨的計量costflowassumption先進先出法first-in-first-out(FIFO)后進先出法last-in-first-out(LIFO)移動加權(quán)平均法moving-averageunitcost全月一次加權(quán)平均法weighted-averagesystem個別計價法(具體辨認法) specificidentification期末存貨的計量endingbalaneeofinventory成本與可變現(xiàn)凈值孰低lower-of-cost-or-marketvalueNet-realizablevalue存貨跌價準備AllowaneetoreduceinventorytoLCM資產(chǎn)減值損失一存貨減值損失 lossofimpairmentonassetslossofimpairmentoninventoryChap.5長期股權(quán)投資Iong-terminvestment -shareInvestmentinsubsidiary***成本法costmethod權(quán)益法equitymethod投資收益investmentincome可轉(zhuǎn)換eonvertibleChap.6固定資產(chǎn)capitalassets在建工程wok-in-progressconstruction折舊amortization平均年限法straight-line-method工作量法unit-of-production雙倍余額遞減法declining-balaneemethod年數(shù)總和法sum-of-the-years-digitsmethod后續(xù)支出subsequentexpenditure資本化capitalizedcost費用化expensedcost處置retirementanddisposal持有待售的固定資產(chǎn)capitalassetsheldforsale固定資產(chǎn)清理disposalofcapitalassets固定資產(chǎn)減值準備allowaneeofimpairmentsoncapitalassetsChap.7無形資產(chǎn)intangibleassets專禾U權(quán)patents非專禾技術(shù)industrialdesignregistration商標權(quán)trademarksandtradename著作權(quán)copyright特許權(quán)franchiserights土地使用權(quán)rightsofusinglandChap.8投資性房地產(chǎn)investmentproperty/profitableestateChap.9非貨幣性資產(chǎn)交換non-monetaryassetsexchange商業(yè)實質(zhì)commercialsubstaneeChap.10資產(chǎn)減值assetsimpairment估計evaluation資產(chǎn)組assetsgroupcashgenerateunit商譽goodwillChap.11負債liabilities流動負債currentliabilities非流動負債non-currentliabilities初始計量initialmeasurement辭退福利firefringe進口import出口export可轉(zhuǎn)換公司債券convertiblebondChap.12所有者權(quán)益equity實收資本issuedcapital資本公積capitalreserve股本溢價sharepremium留存收益retainedearnings未分配利潤distributedprofitChap.13完工百分比法percentageofcompletionmethod建造合同constructioncontract直接法directmethod間接法indirectmethod分部報告segmentreport關(guān)聯(lián)方relatedparty租賃lease擔保guaranteeChap.15或有事項contingencies或有資產(chǎn)contingentassets或有負債contingentliabilities虧損合同onerouscontractChap.16重組reorganization/resutructionChap.18借款費用borrowingcostsborrowingexpenditure溢價premium折價discount資本化capitalizecostsChap.20所得稅incometax計稅基礎taxbase永久性差另》permanentdifferenee暫時性差另?temporarydifferenee應納稅暫時性差異taxabletemporarydifferences可抵扣暫時性差異deductibletemporarydi