1、完整中英文对照资产负债表损益表 现金流量表常用完整英文版资产负债表、利润表及现金流量表Balance Sheet资产负债表 ITEM项 目Cash货币资金Short term investments短期投资Notes receivable应收票据Dividend receivable应收股利Interest receivable应收利息Accounts receivable应收帐款Other receivables其他应收款Accounts prepaid预付帐款Future guarantee期货保证金Allowance receivable应收补贴款Export drawback rece
2、ivable应收出口退税Inventories存货Including:Raw materials其中：原材料Finished goods产成品(库存商品) Prepaid and deferred expenses待摊费用Unsettled G/L on current assets待处理流动资产净损失Long-term debenture investment falling due in a year一年内到期的长期债权投资Other current assets其他流动资产Total current assets流动资产合计Long-term investment：长期投资： Inclu
3、ding long term equity investment其中:长期股权投资Long term securities investment长期债权投资Incorporating price difference *合并价差Total long-term investment长期投资合计Fixed assets-cost固定资产原价Less:Accumulated Depreciation减：累计折旧Fixed assets-net value固定资产净值Less:Impairment of fixed assets减：固定资产减值准备Net value of fixed assets固定
4、资产净额Disposal of fixed assets固定资产清理Project material工程物资Construction in Progress在建工程Unsettled G/L on fixed assets待处理固定资产净损失Total tangible assets固定资产合计Intangible assets无形资产Including and use rights其中:土地使用权Deferred assets递延资产（长期待摊费用）Including:Fixed assets repair其中:固定资产修理Improvement expenditure of fixed a
5、ssets固定资产改良支出Other long term assets其他长期资产Among it:Specially approved reserving materials其中:特准储备物资Total intangible assets and other assets无形及其他资产合计Deferred assets debits递延税款借项Total Assets资 产 总 计 Balance Sheet资产负债表(续表) ITEM项 目Short-term loans短期借款Notes payable应付票款Accounts payab1e应付帐款Advances from custo
6、mers预收帐款Accrued wages 应付工资Welfare payable 应付福利费Profits payable应付利润(股利) Taxes payable应交税金Other payable to government其他应交款Other creditors其他应付款Provision for expenses预提费用Accrued liabilities预计负债Long term liabilities due within one year一年内到期的长期负债Other current liabilities其他流动负债Total current liabilities流动负债
7、合计Long-term loans payable长期借款Bonds payable应付债券long-term accounts payable长期应付款Special accounts payable专项应付款Other long-term liabilities其他长期负债Including:Special reserve fund其中:特准储备资金Total long term liabilities长期负债合计Deferred taxation credit递延税款贷项Total liabilities负 债 合 计Minority interests * 少数股东权益Subscrib
8、ed Capital实收资本(股本) National capital国家资本Collective capital集体资本Legal persons/ entity capital法人资本Including:State-owned legal persons capital其中:国有法人资本Collective legal persons capital集体法人资本Personal capital个人资本Foreign businessmens capital外商资本Capital surplus资本公积surplus reserve盈余公积Including:statutory surplu
9、s reserve其中:法定盈余公积public welfare fund公益金Supplermentary current capital补充流动资本Unaffirmed investment loss * 未确认的投资损失（以“-”号填列）Retained earnings 未分配利润 Converted difference in Foreign Currency Statements外币报表折算差额Total shareholders equity所有者权益合计 Total Liabilities & Equity负债及所有者权益总计 INCOME STATEMENT利润表 ITEMS
10、项 目Sales of products产品销售收入Including：Export sales其中：出口产品销售收入Less：Sales discount and allowances减：销售折扣与折让Net sales of products产品销售净额Less：Sales tax减：产品销售税金Cost of sales产品销售成本Including：Cost of export sales其中：出口产品销售成本Gross profit on sales产品销售毛利Less：Selling expenses减：销售费用General and administrative expenses
11、管理费用Financial expenses财务费用Including：Interest expenses (minusinterest income)其中：利息支出(减利息收入) Exchange losses(minus exchange gains)汇兑损失(减汇兑收益) Profit on sales产品销售利润Add：profit from other operations加：其他业务利润Operating profit营业利润Add：Income on investment加：投资收益Add：Non-operating income加：营业外收入Less：Non-operating
12、 expenses减：营业外支出Add：adjustment of loss and gain for previous years加：以前年度损益调整Total profit利润总额Less：Income tax减：所得税Net profit净利润 Cash Flows Statement现金流量表Prepared by:Period: Unit: 拟制人：时间：单位：Items项目1.Cash Flows from Operating Activities: cash流量从经营活动： 01)Cash received from sales of goods or rendering of
13、services 所收到的现金从销售货物或提供劳务 02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cas
14、h inflows分，总现金流入量09)Cash paid for goods and services 用现金支付的商品和服务10)Cash paid for operating leases 用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)
15、Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: 所收到的现金收回投资20)Cash received from return of investments 所收到的现金从分配股利，利润21)Cash received from distribution of div
16、idends or profits所收到的现金从国债利息收入22)Cash received from bond interest income现金净额收到的处置固定资产，无形资产Net cash received from disposal of fixed assets,intangiblecash流向与投资活动23)assets and other long-term assets资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小
17、计的现金流入量Cash paid to acquire fixed assets,intangible assets用现金支付购建固定资产，无形资产28)and other long-term assets和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments 用现金支付收购债权投资33)Other cash paid relating to investing activities 其他现金支付的有关投资活动34)Sub-total of ca
18、sh outflows 分，总的现金流出35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:cash流量筹资活动：36)Proceeds from issuing shares从发行股票的收益，37)Proceeds from issuing bonds由发行债券的收益，38)Proceeds from borrowings由借款的收益，41)Other proceeds relating to financing activities其他收益有关的融资活动
19、42)Sub-total of cash inflows 小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for fina
20、nce leases融资租赁以现金支付，48)Cash payments for reduction of registered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows分，总的现金流出53)Net cash flows from financing activities从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Casheffect的外
21、汇汇率变动对现金5.Net Increase in Cash and Cash Equivalentsnet增加现金和现金等价物 Supplemental Information补充资料1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer
22、 of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities调整的净利润现金流量从经营活动62)Net profit净利润63)Add provision for bad debt or bad debt written off补充规定的坏帐或
23、不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets无形资产摊销Losses on disposal of fixed assets,intangible assets 损失处置固定资产，无形资产66)and other long-term assets (or deduct:gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets 损失固定资产报废68)Financial expenses财务费用69)Losses arisi
24、ng from investments (ordeduct:gains) 引起的损失由投资管理（或减：收益）70)Defered tax credit (or deduct:debit)defered税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct:increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct:decrease)增加的
25、经营应付账款（或减：减少）74)Net payment on value added tax (or deduct:net receipts净支付的增值税（或减：收益净额75)Net cash flows from operating activities净经营活动的现金流量3.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物76)cash at the end of the period 在此期限结束的现金，77)Less:cash at the beginning of the period减：现金期开始78)Plus:cash
26、 equivalents at the end of the period加：现金等价物在此期限结束79)Less:cash equivalents at the beginning of the period 减：现金等价物期开始80)Net increase in cash and cash equivalents净增加现金和现金等价物现金流量表分析一、现金流量增减变动分析比较现金流量表编制单位：腾飞电器 时间：2006年12月31号 金额单位：万元项目2005年2006年增减额增减百分比经营活动：现金流入478657.3483490.94833.561.01% 现金流出377747511
27、78613403935.48% 现金流量净额100910.3-28295.1-129205-128.04%投资活动：现金流入15071.09317.22-14753.9-97.90% 现金流出33205.8821946.46-11259.4-33.91% 现金流量净额-18134.8-21629.2-3494.45-19.27%筹资活动：现金流入1000100000.00% 现金流出12267.6924184.7411917.0597.14% 现金流量净额-11267.7-23184.7-11917.1105.76%汇率变动对现金影响额-60.14-34.0726.07-43.35%现金及现金
28、等价物净增加额71447.72-73143.2-144591-202.37%（1）经营活动现金流入量与流出量均有所增加，增长幅度分别为1.01%和35.48%，现金流出量的增长大于现金流入量的增长，导致现金流量净额大幅减少，数额为129205.46万元，下降幅度达128.04%。说明该公司2006年经营活动创造现金流量的能力比较弱。（2）投资活动现金流入量与流出量均有所减少，减少幅度分别为97.90%和33.91%，现金流入的减少大于现金流出，使得该公司投资活动产生的现金流量净额呈现负增长趋势，说明该公司投资规模有所缩小。从2006年该公司的现金流量表可以看出，该公司投资活动现金支出主要用于购
29、建固定资产、无形资产和其他长期资产，只有处置固定资产等收回的现金为该企业带来了少量的现金流入，小于支出的现金，最终投资活动的现金流量净额呈负增长。（3）筹资活动现金流入量与05年相比无增减变化，现金流出量增长幅度达97.14%，并且现金流入量小于现金流出量，导致筹资活动现金流量净额呈现负增长。二、现金流量结构分析现金流量结构分析表编制单位：东方电机 时间：2006年12月31号 金额单位：万元项目2005年2006年金额比重（%）金额比重（%）现金流入项目：经营活动478657.396.75%483490.999.73% 投资活动15071.093.05%317.220.07% 筹资活动100
30、00.20%10000.21% 现金流入量合计494728.4100.00%484808.1100.00%现金流出项目：经营活动37774789.26%51178691.73% 投资活动33205.887.85%21946.463.93% 筹资活动12267.692.90%24184.744.33% 现金流出量合计423220.6100.00%557917.2100.00%现金流量净额项目：经营活动100910.3141.12%-28295.138.70% 投资活动-18134.8-25.36%-21629.229.58% 筹资活动-11267.7-15.76%-23184.731.71% 现
31、金流量净额合计71507.86100.00%-73109.1100.00%现金及现金等价物净增加额71447.72100.00%-73143.2-100.00%（1）现金流入结构分析该公司各年现金流入量中经营活动所产生的现金流入量是构成现金流入量合计的主要部分，在本年度达到了 99.73%。该公司的投资和筹资活动所产生的现金流入量的比重很小，现金流出量也是绝大部分由经营活动现金流出量构成，所占比重达到了91.73%。而经营活动的现金流量所占现金流量净额合计的比重却只有38.70%。从现金流量结构分析中可以看出，公司的现金流入量几乎依靠经营活动所产生的现金流量，而本年度，公司经营活动创造现金流量的却能力大幅下降。结合以上分析看来，本年度，
