中英文对照财务报表（有何谬误，欢迎指正）
资产负债表  BALANCE SHEET
2002年11月30日
as at 30/11/2002
资产 Assets
负债和所有者权益 Liabilities & Equity
流动资产 Current Assets：
流动负债 Current Liabilities：
货币资金 Cash
短期投资 Short term investments
应付帐款 Trade payables
应收票据 Notes receivable
预收帐款 Advanced receipts
应收股利 Dividend receivable
应付工资 Accruals for salaries
应收利息 Interest receivable
应付福利费 Accruals for benefits
应收帐款 Trade receivable
应付股利 Accruals for dividends
其他应收款 Other receivable
应交税金 Accruals for taxes
存货 Inventories
其他应交款 Other liabilities
待摊费用 Prepaid expenses
其他应付款 Other payables
流动资产合计 Total current assets
预提费用 Provision for expenses
　
流动负债合计 Total current liabilities
固定资产 Fixed Assets：
　
固定资产原价 Tangible assets
长期负债 Long term liabilities：
减 Less：累计折旧 Depreciation
长期应付款 Long term liabilities
固定资产净值 Net tangible assets
长期负债合计 Total long term liabilities
固定资产合计 Total tangible assets
　
　
递延税款贷项 Deferred income taxes
无形资产及其他资产 Intangible Assets：
负债合计 Total liabilities
无形资产 Intangible assets
　
长期待摊费用 Long term advance payments
所有者权益 Shareholders' equity
其他长期资产 Other long term assets
实收资本 Subscribed Capital
无形资产及其他资产合计 Total intangible assets
资本公积 Capital reserves
　
盈余公积 Other reserves
递延税款借项 Deferred income taxes
未分配利润 Retained earnings
　
所有者权益合计 Total shareholder's equity
资产总计 Total Assets
负债和所有者权益合计Total Liabilities & Equity
利润表 Profit & Loss Account           
2002年11月 for the month ended 30/11         
   
deductible项目 Item
主营业务收入 Sales
减 Less：主营业务成本 Cost of Sales
            主营业务税金及附加 business taxes
主营业务利润 Gross Profit
加 Add： 其他业务利润 Other operating income 
减 Less：营业费用 Operating expenses
            管理费用 Administration expenses
            财务费用 Finance expenses
营业利润 Operating Profit
加Add：投资收益 Income from investments
           补贴收入 Other income
           营业外收入 Extraordinary income
减Less：营业外支出 Extraordinary expenses
利润总额 Profit before taxes
减Less：所得税 Taxes on income
净利润 Profit after taxes
资产负债表 Balance Sheet
项 目    ITEM
货币资金  Cash
短期投资  Short term investments
应收票据  Notes receivable
应收股利  Dividend receivable
应收利息  Interest receivable
应收帐款  Accounts receivable
其他应收款 Other receivables
预付帐款 Accounts prepaid
期货保证金 Future guarantee
应收补贴款 Allowance receivable
应收出口退税 Export drawback receivable
存货  Inventories
其中：原材料 Including:Raw materials
产成品(库存商品) Finished goods
待摊费用  Prepaid and deferred expenses
待处理流动资产净损失  Unsettled G/L on current assets
一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear
其他流动资产  Other current assets
流动资产合计  Total current assets
长期投资： Long-term investment：
其中:长期股权投资 Including long term equity investment
长期债权投资 Long term securities investment
*合并价差 Incorporating price difference
长期投资合计  Total long-term investment
固定资产原价 Fixed assets-cost
减：累计折旧 Less:Accumulated Dpreciation
固定资产净值 Fixed assets-net value
减：固定资产减值准备  Less:Impairment of fixed assets
固定资产净额  Net value of fixed assets
固定资产清理  Disposal of fixed assets
工程物资  Project material
在建工程  Construction in Progress
待处理固定资产净损失  Unsettled G/L on fixed assets
固定资产合计 Total tangible assets
无形资产  Intangible assets
其中:土地使用权  Including and use rights
递延资产（长期待摊费用）Deferred assets
其中:固定资产修理  Including:Fixed assets repair
固定资产改良支出 Improvement expenditure of fixed assets
其他长期资产 Other long term assets
其中:特准储备物资    Among it:Specially approved reserving materials
无形及其他资产合计  Total intangible assets and other assets
递延税款借项 Deferred assets debits
资 产 总 计  Total Assets
资产负债表(续表) Balance Sheet
项 目    ITEM
短期借款  Short-term loans
应付票款  Notes payable
应付帐款  Accounts payab1e
预收帐款  Advances from customers
应付工资  Accrued payro1l
应付福利费 Welfare payable
应付利润(股利)  Profits payab1e
应交税金  Taxes payable
其他应交款 Other payable to government
其他应付款 Other creditors
预提费用  Provision for expenses
预计负债  Accrued liabilities
一年内到期的长期负债  Long term liabilities due within one year
其他流动负债  Other current liabilities
流动负债合计 Total current liabilities
长期借款  Long-term loans payable
应付债券  Bonds payable
长期应付款 long-term accounts payable
专项应付款 Special accounts payable
其他长期负债  Other long-term liabilities
其中:特准储备资金 Including:Special reserve fund
长期负债合计  Total long term liabilities
递延税款贷项  Deferred taxation credit
负 债 合 计  Total liabilities
* 少数股东权益  Minority interests
实收资本(股本)  Subscribed 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  Including:State-owned legal person"s capital
集体法人资本  Collective legal person"s capital
个人资本  Personal capital

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