会计报表项目中英文对照

利润表有关项目

一、营业收入(Revenue)

其中：销售关联方收入(including revenue from related parties)

减：主营成本(Less: Cost of sales)

其中：销售关联方成本(including Cost of sales to related parties)

营业税金及附加(Taxes and surcharge for main operations)

其中：销售关联方税金及附加(including Taxes and surcharge for main operations from related parties)

销售费用(Selling expenses)

其中：广告费(including advertisiexpenses)

管理费用(General and administrative expenses (gross))

其中：广告费(including advertising expenses)

研发费(including R&D expenses)

财务费用(Financial expenses (gross))

其中：利息收入(负数反映)(including interest revenue)

利息支出(interest expense)

汇兑损益(收益负数反映)(exchange gain or loss )

票据贴现支出(discounted notes expenses)

手续费支出(Bank fees)

资产减值损失(Loss from asset devaluation)

加：公允价值变动收益( add:Profit from Changes of fair value assets )

投资收益(Investment income/loss)

其中：投资收益(including Investment income)

投资损失(Investment lost)

其中：对联营企业和合营企业的投资收益(including Investment income from affiliated company and Jointly operated company)

二、营业利润(Operating profiter)

加：营业外收入(Non-operating revenue)

减：营业外支出(Less: Non-operating expenditures)

其中：非流动资产处置损失( includingThe non- current assets disposingloss)

三、利润总额(Profit /(loss))

减：所得税费用(Less: Income tax)

四、净利润(Net Profit / (Loss))

归属于母公司股东的净利润(Parent company Net Income/(Loss))

少数股东损益(Minority Net Income/(Loss))

五、每股收益(Earnings per share)

（一）基本每股收益(Basic Earnings per share)

（二）稀释每股收益(Bilute Earnings per share)

资产负债表有关项目

流动资产：(Current assets)

货币资金(Monetary funds)

交易性金融资产(Held for trading financial assets)

应收票据(Notes receivable)

其中关联方余额(including due from related parties)

应收账款(Accounts receivable)

减：坏账准备(less: Bad debt reserves)

应收账款净额(A.R.-net)

其中关联方净额(including due from related parties)

预付款项(Account prepaid)

减：坏账准备(less: Bad debt reserves)

预付款项净额(Account prepaid-net)

其中关联方净额(including due from related parties)

应收利息(Interest receivable )

应收股利(Dividend receivable)

其他应收款(Other receivable)

减：坏账准备(less: Bad debt reserves)

其他应收款净额(other receivable-net)

其中关联方净额(including due from related parties)

存货(Inventories)

减：存货跌价准备(less:Inventory falling price reserves)

存货净额(inventories-net)

一年内到期的非流动资产(Non-Current Assets within a year)

其他流动资产(Other current assets)

流动资产合计(Sub-total of current assets)

非流动资产：(Non-Current Assets:)

可供出售金融资产(Financial assets available for sale)

减：可供出售金融资产减值准备(Provision For Impairment Of Financial assets available for sale)

可供出售金融资产净额(Financial assets available for sale-net)

持有至到期投资(Hold investment due)

减：持有至到期投资减值准备(Hold investment due reduction reserve)

持有至到期投资净额(Hold investment due-net)

长期应收款(Long-term account receivable)

长期股权投资(Long-term equity investment)

减：长期股权投资减值准备(less:provision for long-term equity investment)

长期股权投资净额(Long-term investments-net)

投资性房地产(Lnvestment real eastate)

减：投资性房地产累计折旧(Accumulated Depreciation for Lnvestment real eastate)

投资性房地产净值(Lnvestment real eastate-Net book value)

减：投资性房地产减值准备(Lnvestment real eastate reduction reserve)

投资性房地产净额(Lnvestment real eastate-Net )

固定资产原价(Fixed assets - cost)

减：累计折旧(Less: Accumulated depreciation)

固定资产净值(Fixed assets – net book value)

减：固定资产减值准备(Less: Provision for impairment of fixed assets)

固定资产净额(Fixed assets – net)

在建工程(Construction in progress)

减：在建工程减值准备(less: provision for CIP)

在建工程净值(CIP-net)

工程物资(Construction materials)

固定资产清理(Disposal of fixed assets)

生产性生物资产(Productive living assets exclusively for agriculture)

油气资产(Oil and gas assets exclusively for oil and gas exploitation)

无形资产(Intangible assets)

减：累计摊销(Accumulated Depreciation)

无形资产净值(Intangible assets-net book value)

减：无形资产减值准备(less:provision for intangible assets)

无形资产净额(Intangible assets-net)

开发支出(Research and development expenditures)

商誉(Goodwill（Business reputation))

长期待摊费用(Long-term prepayments)

递延所得税资产(Deferred tax debit)

其他非流动资产(Other Non-current assets)

非流动资产合计：(Sub-total of Non-current assets)

资产总计(Total assets)

负债与股东权益(Liabilities & Owners' Equity)

流动负债：(Current liabilities:)

短期借款(Short-term loans)

交易性金融负债(Transaction financial liabilities)

应付票据(Notes payable)

其中关联方余额( including due to related parties)

应付账款(Accounts payable)

其中关联方余额( including due to related parties)

预收款项(Deposit received)

其中关联方余额( including due to related parties)

应付职工薪酬(Wages & welfarism payable)

应交税费(Taxes and dues payable)

应付利息( Interest payable)

应付股利(Dividend payable)

其他应付款(Other payable)

其中关联方余额( including due to related parties)

一年内到期的非流动负债( Non-Current liabilities within a year)

其他流动负债(Other current liabilities)

流动负债合计(Sub-total of current liabilities)

非流动负债：(Non-Current liabilities:)

长期借款(Long-term borrowings)

应付债券(Bonds payable)

长期应付款(Long-term payable )

专项应付款(Special payable)

预计负债(Estimated liabilities)

递延所得税负债(Deferred tax credit)

其他非流动负债(Other Non-Current liabilities)

非流动负债合计(Sub-total of Non-current liabilities)

负债合计(Total liabilities)

股东权益：(Stockholders' Equity:)

实收资本(Paid-in capital)

资本公积(Capital surplus)

减：库存股( Less:Treasury stock)

盈余公积(Surplus reserve)

一般风险准备( General contingency reserve)

未分配利润(Undistributed profit)

外币报表折算差额(Foreign currency's accounting statement translation difference )

归属与母公司股东权益合计( Parent company's equity)

少数股东权益( Minor Shareholder'S Equity)

股东权益合计(Total Stockholders' equity)

负债及股东权益合计(Total Liabilities & Owners' Equity)

来源：企业IPO问题研究