财务英语学习

财务英语资产负债表BalanceSheet一资产ASSETS流动资产CURRENTASSETS货币资金Cashandcashequivalents交易性金融资产Financialassetsheldfortrading应收票据Notesreceivable应收账款Accountsreceivable减坏帐准备LessProvisionforbaddebts预付款项Advancestosuppliers应收利息Interestsreceivable应收股利Dividendsreceivable其他应收款Otherreceivables存货Inventories其中原材料IncludingRawmaterials库存成品及商品Inventoryoffinishedgoods低值易耗品Consumbles一年内到期的非流动资产Noncurrentassetsmaturingduewithinoneyear其他流动资产Othercurrentassets流动资产合计TOTALCURRENTASSETS非流动资产NONCURRENTASSETS可供出售金融资产Availableforsalefinancialassets持有至到期投资Heldtomaturityinvestments长期应收款Longtermreceivables长期股权投资longtermequityinvestments投资性房地产Investmentrealestate固定资产固定资产原价FixedassetsOriginalvalueoffixedassets减累计折旧LessAccumulateddepreciation固定资产净值Fixedassetsnetvalue减固定资产减值准备Reserveforfixedassetsimpairment固定资产净额Netfixedassets在建工程Constructioninprogress工程物资Projectmaterials固定资产清理Disposaloffixedassets生产性生物资产Productivebiologicalassets油气资产Oilandnaturalgasassets无形资产Intangibleassets开发支出Developmentcosts商誉Goodwill长期待摊费用Longtermdeferredexpenses递延所得税资产Deferredincometaxassets其他非流动资产Othernoncurrentassets非流动资产合计TOTALNONCURRENTASSETS资产总计TOTALASSETS二负债LIABILITIES流动负债CURRENTLIABILITIES短期借款Shorttermborrowings交易性金融负债Financialassetsheldforliabilities应付票据Notespayable应付账款Accountspayable预收款项Paymentsreceivedinadvance应付职工薪酬EmployeebenefitspayableStaffremunerationpayables应交税费Taxesandsurchargespayable应付利息Interestspayable应付股利Dividendspayable其他应付款Otherpayables一年内到期的非流动负债Noncurrentliabilitiesmaturingwithinoneyear其他流动负债Othercurrentliabilities流动负债合计TOTALCURRENTLIABILITIES非流动负债NONCURRENTLIABILITIES长期借款Longtermborrowings应付债券Debtsecuritiesissued长期应付款Longtermpayables专项应付款Specificitempayable预计负债Provisionsforliabilities递延所得税负债Deferredincometaxliabilities其他非流动负债Othernoncurrentliabilities非流动负债合计TOTALNONCURRENTLIABILITIES负债合计TOTALLIABILITIES三所有者权益或股东权益OWNERSEQUITYorshareholdersequity实收资本或股本Paidupcapitalorsharecapital其中国家资本Nationalcapital集体资本Collateralcapital法人资本Legalpersonscapital个人资本Personalcapital外商资本Foreigncapital资本公积Capitalreserves减库存股Treasurystock盈余公积Surplusreserves未分配利润RetainedearningsUndistributedprofit所有者权益或股东权益合计TOTALOWNERSEQUITYORSHAREHOLDERSEQUITY负债和所有者权益或股东权益总计TOTALLIABILITIESANDOWNERSEQUITY利润表IncomeStatement一营业总收入OverallsalesOverallincome营业收入IncludingSalesIncomefromoperationsIncomefromoperations其中主营业务收入SalesIncomefrommainbusinessIncomefrommainbusiness其他业务收入SalesIncomefromotherbusinessIncomefromotherbusiness利息收入Interestsincome已赚保费Insurancepremiumsearned手续费及佣金收入Handlingchargesandcommissionsincome二营业总成本Overallcosts营业成本IncludingCostsofoperations其中主营业务成本Costsofmainbusiness其他业务成本Costsofotherbusiness利息支出Interestsexpenses手续费及佣金支出Handlingchargesandcommissionsexpenses退保金Refundofinsurancepremiums赔付支出净额Netpaymentsforinsuranceclaims提取保险合同准备金净额Netprovisionforinsurancecontracts保单红利支出Commissionsoninsurancepolicies分保费用Cessioncharges营业税金及附加Taxesandsurchargesonoperations销售费用Sellinganddistributionexpenses管理费用Generalandadministrativeexpenses其中业务招待费EntertainmentexpensesBusinessentertainment研究与开发费Researchanddevelopmentcosts财务费用Financialexpenses其中利息支出Interestsexpenses利息收入Interestsincome汇兑净损失Foreignexchangenetloss资产减值损失Impairmentlossonassets加公允价值变动收益损失以号填列PlusGainorlossfromchangesinfairvalues投资收益损失以号填列Investmentincome其中对联营企业和合营企业的投资收益IncludingInvestmentincomefromjointventuresandaffiliates汇兑收益损失以号填列Gainorlossonforeignexchangetransactions三营业利润亏损以号填列Profitfromoperations加营业外收入PlusNonoperatingprofit其中非流动资产处置利得Gainfromdisposalofnoncurrentassets非货币性资产交换利得Gainfromexchangeofnonmonetaryassets政府补助Governmentalsubsidy债务重组利得Gainofdebtrestructuring减营业外支出LessNonoperatingexpenses其中非流动资产处置损失Lossfromdisposalofnoncurrentassets非货币性资产交换损失Lossfromexchangeofnonmonetaryassets债务重组损失Lossofdebtrestructuring四利润总额亏损总额以号填列Profitbeforetax加应弥补亏损Losstocover减所得税费用LessIncometaxexpenses五净利润净亏损以号填列Netprofit其中被合并方在合并前实现的净利润AmongwhichNetprofitrecognizedbeforethemerger归属于母公司所有者的净利润Netprofitattributabletoshareholdersofparentcompany少数股东损益Minorityinterestincome六每股收益EarningspershareEPS基本每股收益BasicEPS稀释每股收益DilutedEPS七其他综合收益Othercomprehensiveincome八综合收益总额Totalcomprehensiveincome归属于母公司所有者的综合收益总额Totalcomprehensiveincomeattributabletoshareholdersofparentcompany归属于少数股东的综合收益总额Totalcomprehensiveincomeattributabletominorityshareholders现金流量表Statementofcashflows一经营活动产生的现金流量Cashflowsfromoperatingactivities销售商品提供劳务收到的现金Cashreceivedfromthesalesofgoodsandtherenderingofservices客户存款和同业存放款项净增加额Netincreaseindepositsfromcustomersandplacementsfromcorporationsinthesameindustry向中央银行借款净增加额Netincreaseinloanfromcentralbank向其他金融机构拆入资金净增加额Netincreaseinfundsborrowedfromotherfinancialinstitutions收到原保险合同保费取得的现金Cashpremiumsreceivedonoriginalinsurancecontracts收到再保险业务现金净额Cashreceivedfromreinsurancebusiness保户储金及投资款净增加额Netincreaseindepositsandinvestmentsfrominsurers处置交易性金融资产净增加额Netincreaseindisposaloftradingfinancialassets收取利息手续费及佣金的现金Interesthandlingchargesandcommissionsreceived拆入资金净增加额Netincreaseinfundsdeposit回购业务资金净增加额Netincreaseinrepurchasementbusinessfunds收到的税费返还Receiptsoftaxrefunds收到其他与经营活动有关的现金Othercashreceivedrelatingtooperatingactivities其中企业内部银行收到的现金IncludingCashreceivedbyinhousebank经营活动现金流入小计Subtotalofcashinflowsfromoperatingactivities购买商品接受劳务支付的现金Cashpaymentsforgoodspurchasedandservicesreceived客户贷款及垫款净增加额Netincreaseinloansandpaymentsonbehalf存放中央银行和同业款项净增加额Netincreaseindepositswithcentrebankandinterbank支付原保险合同赔付款项的现金Paymentsofclaimsfororiginalinsurancecontracts支付利息手续费及佣金的现金Interestshandlingchargesandcommissionspaid支付保单红利的现金Commissionsoninsurancepoliciespaid支付给职工以及为职工支付的现金Cashpaymentstoandonbehalfofemployees支付的各项税费Paymentsofalltypesoftaxes支付其他与经营活动有关的现金Othercashpaymentsrelatingtooperatingactivities经营活动现金流出小计Subtotalofcashoutflowsfromoperatingactivities经营活动产生的现金流量净额Netcashflowsfromoperatingactivities二投资活动产生的现金流量Cashflowsfrominvestingactivities收回投资收到的现金Cashreceivedfromdisposalsandwithdrawoninvestment取得投资收益收到的现金Cashreceivedfromreturnsoninvestments处置固定资产无形资产和其他长期资产收回的现金净额Netcashreceivedfromdisposalsoffixedassetsintangibleassetsandotherlongtermassets处置子公司及其他营业单位收到的现金净额Netcashreceivedfromdisposalsofsubsidiariesandotherbusinessunits收到其他与投资活动有关的现金Othercashreceivedrelatingtoinvestingactivities投资活动现金流入小计Subtotalofcashinflowsfrominvestingactivities购建固定资产无形资产和其他长期资产支付的现金Cashpaymentstoacquireandconstructfixedassetsintangibleassetsandotherlongtermassets投资支付的现金Cashpaymentstoacquireinvestments质押贷款净增加额Netincreaseinsecuredloans取得子公司及其他营业单位支付的现金净额Netcashpaymentsforacquisitionsofsubsidiariesandotherbusinessunits支付的其他与投资活动有关的现金Othercashpaymentsrelatingtoinvestingactivities投资活动现金流出小计Subtotalofcashoutflowsfrominvestingactivities投资活动产生的现金流量净额Netcashflowsfrominvestingactivities三筹资活动产生的现金流量Cashflowsfromfinancingactivities吸收投资所收到的现金Cashreceivedfrominvestorsinmakinginvestmentintheenterprise其中子公司吸收少数股东投资收到的现金IncludingCashreceivedfromissuingsharesofminorityshareholders取得借款所收到的现金Cashreceivedfromborrowings发行债券收到的现金Proceedsfromissuanceofbonds收到的其他与筹资活动有关的现金Othercashreceivedrelatingtofinancingactivities筹资活动现金流入小计Subtotalofcashoutflowsfromfinancingactivities偿还债务所支付的现金Cashrepaymentsofamountsborrowed分配股利利润或偿付利息所支付的现金Cashpaymentsfordistributionofdividendsorprofitsorcashpaymentsforinterestexpenses其中子公司支付给少数股东的股利利润IncludingSubsidiarycompaniespaycashtominorityshareholdersforinterestexpensesanddistributionofdividendsorprofit支付的其他与筹资活动有关的现金Othercashpaymentsrelatingtofinancingactivities筹资活动现金流出小计Subtotalofcashoutflowsfromfinancingactivities筹资活动产生的现金流量净额Netcashflowsfromfinancingactivities四汇率变动对现金及现金等价物的影响Effectofforeignexchangeratechangesoncashandcashequivalents五现金及现金等价物净增加额Netincreaseincashandcashequivalents加期初现金及现金等价物余额PlusCashandcashequivalentsatbeginningofperiod六期末现金及现金等价物余额Cashandcashequivalentsatendofperiod本月实际Actualforthismonth去年同期Thecorrespondingperiodoflastyear本年累计Accumulativetotalforthisyear行次Line金额Amount项目Item