财务报表英文翻译 资产负债表（一）一、资产 ASSETS 流动资产：CURRENT ASSETS货币资金 Cash and cash eq... 

来源：雪球App，作者： 投资驿站2008，（https://xueqiu.com/5632367028/110234460）

资产负债表（一）

一、资产 ASSETS

流动资产：CURRENT ASSETS

货币资金 Cash and cash equivalents

结算备付金 Provision of settlement fund

拆出资金 Funds lent

交易性金融资产 Financial assets held for trading

应收票据 Notes receivable

应收账款 Accounts receivable

预付款项 Advances to suppliers

应收保费 Insurance premiums receivable

应收分保账款 Cession premiums receivable

应收分保合同准备金 Provision of cession receivable

应收利息 Interests receivable

其他应收款 Other receivables

买入返售金融资产 Recoursable financial assets acquired

存货 Inventories

其中：原材料 Raw materials

库存商品（产成品） Finished goods

一年内到期的非流动资产 Non-current assets maturing within one year

其他流动资产 Other current assets

其中：内部银行 Including：In-house bank

流动资产合计 TOTAL CURRENT ASSETS

非流动资产：NON-CURRENT ASSETS

发放贷款及垫款 Loans and payments

可供出售金融资产 Available-for-sale financial assets

持有至到期投资 Held-to-maturity investments

长期应收款 Long-term receivables

长期股权投资 Long-term equity investments

投资性房地产 Investment real estates

固定资产（固定资产原价） Fixed assets（Original value of fixed assets） 

减：累计折旧 Less：Accumulated depreciation

固定资产净值 Fixed assets-net value

减：固定资产减值准备 Reserve for fixed assets impairment

固定资产净额 Net fixed assets

在建工程 Construction in progress

工程物资 Project materials

固定资产清理 Disposal of fixed assets

生产性生物资产 Productive biological assets

油气资产 Oil and natural gas assets

无形资产 Intangible assets

开发支出 Development costs

商誉 Goodwill

长期待摊费用 Long-term deferred expenses

递延所得税资产 Deferred income tax assets

其他非流动资产 Other non-current assets

其中：特准储备物资 Including：Physical assets reserve specifically authorized

非流动资产合计 TOTAL NON-CURRENT ASSETS

资产总计 TOTAL ASSETS

二、负债 LIABILITIES

流动负债： CURRENT LIABILITIES

短期借款 Short-term borrowings

向中央银行借款 Borrowings from central bank

吸收存款及同业存放 Deposits from customers and interbank

拆入资金 Deposit funds

交易性金融负债 Financial assets held for liabilities

应付票据 Notes payable

应付账款 Accounts payable

预收款项 Payments received in advance

卖出回购金融资产款 Funds from sales of financial assets with repurchasement agreement

应付手续费及佣金 Handling charges and commissions payable

应付职工薪酬 Employee benefits payable

其中：应付工资 Including：Wages payable

应付福利费 Welfare payable

其中：职工奖励及福利基 Including：Bonus and welfare fund for staff and workers

应交税费 Taxes and surcharges payable

其中：应交税金 Including：Taxes payable

应付利息 Interests payable

应付股利 Dividends payable

其他应付款 Other payables

应付分保账款 Cession insurance premiums payable

保险合同准备金 Provision for insurance contracts

代理买卖证券款 Funds received as agent of stock exchange

代理承销证券款 Funds received as stock underwrite

一年内到期的非流动负债 Non-current liabilities maturing within one year

其他流动负债 Other current liabilities

其中：内部银行 Including：In-house bank

流动负债合计 TOTAL CURRENT LIABILITIES

非流动负债： NON-CURRENT LIABILITIES

长期借款 Long-term borrowings

应付债券 Debt securities issued

长期应付款 Long-term payables

专项应付款 Specific item payable

预计负债 Estimated Liabilities

递延所得税负债 Deferred tax liabilities

其他非流动负债 Other non-current liabilities

其中：特准储备基金 Including：Authorized reserve fund

非流动负债合计 TOTAL NON-CURRENT LIABILITIES

负债合计 TOTAL LIABILITIES

三、所有者权益（或股东权益）： OWNERS' EQUITY（or shareholders' equity）

实收资本（或股本）Paid-up capital（or share capital）

国家资本 National capital

集体资本 Collective capital

法人资本 Legal person’s capital

其中：国有法人资本 State-owned legal person's capital

集体法人资本 Collective legal person's capital

个人资本 Personal capital

外商资本 Foreign capital

减：已归还投资 Less：Investment returned

实收资本净额 Net paid-up capital

资本公积 Capital reserves

减：库存股 Treasury stock

专项储备 Special reserves

盈余公积 Surplus reserves

其中：法定公积金 Statutory surplus reserve

任意公积金Other surplus reserve

储备基金 Reserve fund

企业发展基金 Enterprise expansion fund

利润归还投资 Profits capitalized on return of investment

一般风险准备 Provision for normal risks

未分配利润 Retained earnings/Undistributed profits

外币报表折算差额 Exchange differences on translating foreign operations

归属于母公司所有者权益合计 Total equity attributable to the shareholders of parent company

少数股东权益 Minority shareholders' equity (B/S)

所有者权益合计 TOTAL OWNERS' EQUITY

负债和所有者权益总计 TOTAL LIABILITIES AND OWNERS' EQUITY

资产负债表（二）

一、资产 ASSETS

流动资产: CURRENT ASSETS

货币资金 Cash and cash equivalents

交易性金融资产 Financial assets held for trading

应收票据 Notes receivable

应收账款 Accounts receivable

减：坏帐准备 Less：Provision for bad debts

预付款项 Advances to suppliers

应收股利 Dividends receivable

其他应收款 Other receivables

存货 Inventories

其中：原材料 Including：Raw materials

库存成品及商品 Inventory of finished goods

低值易耗品 Consumbles

一年内到期的非流动资产 Non-current assets maturing/due within one year

其他流动资产 Other current assets

流动资产合计 TOTAL CURRENT ASSETS

非流动资产：NON-CURRENT ASSETS

可供出售金融资产 Available-for-sale financial assets

持有至到期投资 Held-to-maturity investments

长期应收款 Long-term receivables

长期股权投资 long-term equity investments

投资性房地产 Investment real estate

固定资产（固定资产原价） Fixed assets（Original value of fixed assets）

减：累计折旧 Less：Accumulated depreciation

固定资产净值 Fixed assets-net value

减：固定资产减值准备 Reserve for fixed assets impairment

固定资产净额 Net fixed assets

在建工程 Construction in progress

工程物资 Project materials

固定资产清理 Disposal of fixed assets

生产性生物资产 Productive biological assets

油气资产 Oil and natural gas assets

无形资产 Intangible assets

开发支出 Development costs

商誉 Goodwill

长期待摊费用 Long-term deferred expenses

递延所得税资产 Deferred income tax assets

其他非流动资产 Other non-current assets

非流动资产合计 TOTAL NON-CURRENT ASSETS

资产总计 TOTAL ASSETS

二、负债 LIABILITIES

流动负债： CURRENT LIABILITIES

短期借款 Short-term borrowings

交易性金融负债 Financial assets held for liabilities

应付票据 Notes payable

应付账款 Accounts payable

预收款项 Payments received in advance

应付职工薪酬 Employee benefits payable/Staff remuneration payables

应交税费 Taxes and surcharges payable

应付股利 Dividends payable

其他应付款 Other payables

一年内到期的非流动负债 Non-current liabilities maturing within one year

其他流动负债 Other current liabilities

流动负债合计 TOTAL CURRENT LIABILITIES

非流动负债： NON-CURRENT LIABILITIES

长期借款 Long-term borrowings

应付债券 Debt securities issued

长期应付款 Long-term payables

专项应付款 Specific item payable

预计负债 Provisions for liabilities

递延所得税负债 Deferred income tax liabilities

其他非流动负债 Other non-current liabilities

非流动负债合计 TOTAL NON-CURRENT LIABILITIES

负债合计 TOTAL LIABILITIES

三、所有者权益（或股东权益）：OWNERS' EQUITY (or shareholders' equity)

实收资本（或股本）Paid-up capital (or share capital)

其中：国家资本 National capital

集体资本 Collateral capital

法人资本 Legal person's capital

个人资本 Personal capital

外商资本 Foreign capital

资本公积 Capital reserves

减：库存股 Treasury stock

盈余公积 Surplus reserves

未分配利润 Retained earnings/Undistributed profit

所有者权益（或股东权益）合计 TOTAL OWNERS' EQUITY (OR SHAREHOLDERS' EQUITY)

负债和所有者权益（或股东权益）总计 TOTAL LIABILITIES AND OWNERS' EQUITY

利润表

一、营业总收入 Overall sales/Overall income

其中：营业收入 Including: Sales/Income from operations/Income from operations

其中：主营业务收入 Sales/Income from main business/Income from main business

其他业务收入 Sales/Income from other business/Income from other business

利息收入 Interests income

已赚保费 Insurance premiums earned

手续费及佣金收入 Handling charges and commissions income

二、营业总成本 Overall costs

其中：营业成本 Including: Costs of operations

其中：主营业务成本 Costs of main business

其他业务成本 Costs of other business

利息支出 Interests expenses

手续费及佣金支出 Handling charges and commissions expenses

退保金 Refund of insurance premiums

赔付支出净额 Net payments for insurance claims

提取保险合同准备金净额 Net provision for insurance contracts

保单红利支出 Commissions on insurance policies

分保费用 Cession charges

营业税金及附加 Taxes and surcharges on operations

销售费用 Selling and distribution expenses

管理费用 General and administrative expenses

其中：业务招待费 Entertainment expenses/Business entertainment

研究与开发费 Research and development costs

财务费用 Financial expenses

其中：利息支出 Interests expenses

利息收入 Interests income

汇兑净损失 Foreign exchange net loss

资产减值损失 Impairment loss on assets

加：公允价值变动收益（损失以“－”号填列） Plus: Gain or loss from changes in fair values 投资收益（损失以“－”号填列）Investment income

其中：对联营企业和合营企业的投资收益 Including: Investment income from joint ventures and affiliates

汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions

三、营业利润（亏损以“－”号填列）Profit from operations

加：营业外收入 Plus: Non-operating profit

其中：非流动资产处置利得 Gain from disposal of non-current assets

非货币性资产交换利得 Gain from exchange of non-monetary assets

政府补助 Governmental subsidy

债务重组利得 Gain of debt restructuring

减：营业外支出 Less: Non-operating expenses

其中：非流动资产处置损失 Loss from disposal of non-current assets

非货币性资产交换损失 Loss from exchange of non-monetary assets

债务重组损失 Loss of debt restructuring

四、利润总额（亏损总额以“－”号填列） Profit before tax

加：应弥补亏损 Loss to cover

减：所得税费用 Less: Income tax expenses

五、净利润（净亏损以“－”号填列）Net profit

其中：被合并方在合并前实现的净利润 Among which: Net profit recognized before the merger

归属于母公司所有者的净利润 Net profit attributable to shareholders of parent company

少数股东损益 Minority interest income

六、每股收益： Earnings per share (EPS)

基本每股收益 Basic EPS

稀释每股收益 Diluted EPS

七、其他综合收益 Other comprehensive income

八、综合收益总额 Total comprehensive income 归属于母公司所有者的综合收益总额 Total comprehensive income attributable to shareholders of parent company

归属于少数股东的综合收益总额 Total comprehensive income attributable to minority shareholders

现金流量表（都要校对一下）

一、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 the sales of goods and the rendering of services

客户存款和同业存放款项净增加额 Net increase in deposits from customers and placements from corporations in the same industry

向中央银行借款净增加额 Net increase in loan from central bank

向其他金融机构拆入资金净增加额 Net increase in funds borrowed from other financial institutions

收到原保险合同保费取得的现金 Cash premiums received on original insurance contracts 收到再保险业务现金净额 Cash received from re-insurance business

保户储金及投资款净增加额 Net increase in deposits and investments from insurers

处置交易性金融资产净增加额 Net increase in disposal of trading financial assets

收取利息、手续费及佣金的现金 Interest, handling charges and commissions received 拆入资金净增加额 Net increase in funds deposit

回购业务资金净增加额 Net increase in repurchasement business funds

收到的税费返还 Receipts of tax refunds

收到其他与经营活动有关的现金 Other cash received relating to operating activities

其中：企业内部银行收到的现金 Including: Cash received by in-house bank

经营活动现金流入小计 Sub-total of cash inflows from operating activities

购买商品、接受劳务支付的现金 Cash payments for goods purchased and services received

客户贷款及垫款净增加额 Net increase in loans and payments on behalf

存放中央银行和同业款项净增加额 Net increase in deposits with centre bank and interbank

支付原保险合同赔付款项的现金 Payments of claims for original insurance contracts

支付利息、手续费及佣金的现金 Interests, handling charges and commissions paid

支付保单红利的现金 Commissions on insurance policies paid

支付给职工以及为职工支付的现金 Cash payments to and on behalf of employees

支付的各项税费 Payments of all types of taxes

支付其他与经营活动有关的现金 Other cash payments relating to operating activities

经营活动现金流出小计 Sub-total of cash outflows from operating activities

经营活动产生的现金流量净额 Net cash flows from operating activities

二、投资活动产生的现金流量：Cash flows from investing activities

收回投资收到的现金 Cash received from disposals and withdraw on investment

取得投资收益收到的现金 Cash received from returns on investments

处置固定资产、无形资产和其他长期资产收回的现金净额 Net cash received from disposals of fixed assets, intangible assets and other long-term assets

处置子公司及其他营业单位收到的现金净额 Net cash received from disposals of subsidiaries

and other business units

收到其他与投资活动有关的现金 Other cash received relating to investing activities

投资活动现金流入小计 Sub-total of cash inflows from investing activities

购建固定资产、无形资产和其他长期资产支付的现金 Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets

投资支付的现金 Cash payments to acquire investments

质押贷款净增加额 Net increase in secured loans

取得子公司及其他营业单位支付的现金净额 Net cash payments for acquisitions of subsidiaries and other business units

支付的其他与投资活动有关的现金 Other cash payments relating to investing activities

投资活动现金流出小计 Sub-total of cash outflows from investing activities

投资活动产生的现金流量净额 Net cash flows from investing activities

三、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 Cash received from investors in making investment in the enterprise

其中：子公司吸收少数股东投资收到的现金 Including:Cash received from issuing shares of minority shareholders

取得借款所收到的现金 Cash received from borrowings

发行债券收到的现金 Proceeds from issuance of bonds

收到的其他与筹资活动有关的现金 Other cash received relating to financing activities

筹资活动现金流入小计 Sub-total of cash outflows from financing activities

偿还债务所支付的现金 Cash repayments of amounts borrowed

分配股利、利润或偿付利息所支付的现金 Cash payments for distribution of dividends or profits, or cash payments for interest expenses

其中：子公司支付给少数股东的股利、利润 Including: Subsidiary companies pay cash to minority shareholders for interest expenses and distribution of dividends or profit

支付的其他与筹资活动有关的现金 Other cash payments relating to financing activities

筹资活动现金流出小计 Sub-total of cash outflows from financing activities

筹资活动产生的现金流量净额 Net cash flows from financing activities

四、汇率变动对现金及现金等价物的影响 Effect of foreign exchange rate changes on cash and cash equivalents

五、现金及现金等价物净增加额 Net increase in cash and cash equivalents

加：期初现金及现金等价物余额 Plus:Cash and cash equivalents at beginning of period

六、期末现金及现金等价物余额 Cash and cash equivalents at end of period

本月实际 Actual for this month

去年同期 The corresponding period of last year

本年累计 Accumulative total for this year

行次 Line

金额 Amount

项目 Item