中英文对照会计报表 销售费用明细表

第一篇：中英文对照会计报表 销售费用明细表

英文： STATEMENT OF MARKETING EXPENSES

发表时间: 2005-9-25 阅读数：

STATEMENT OF MARKETING EXPENSES

For the year ended JULY.31,1998

LINE

15744

FROM AJI-02 Sup.5 MONETARY UNIT:YUAN

THIS YEAR'S

PLAN

THIS MONTH'S ACTUAL

LAST YEAR'S ACTUAL ITEMS

Salaries and wages Depreciation Repairs

Supplies consumed Amortization of low cost and short lived articles Office expenses Travelling Commission

Consignment handing fee Transportation Loading and unloading Packaging Insurance Advertising Rental

Sales service fee Micellaneous TOTAL

NO.中文：销售费用明细表

发表时间: 2005-9-25 阅读数：

15745

销售费用明细表

项目实际

工资

折旧费

修理费

物料消耗

低值易耗品摊销

办公费

差旅费

销售佣金

代销手续费

运输费

装卸费

包装费

保险费

广告费

租赁费

销售服务费

其他

合计

会外工02表附表5in Cit

本年计划、单位：元 AJI

本月实际、上年实际、行次

第二篇：中英文对照会计报表中英文损益表

英文： 中英文损益表

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发表时间: 2006-8-17 阅读数：

项目

产品销售收入

其中：出口产品销售收入

减：销售折扣与折让

产品销售净额

减：产品销售税金

产品销售成本

其中：出口产品销售成本

产品销售毛利

减：销售费用

管理费用

财务费用

其中：利息支出(减利息收入)汇兑损失(减汇兑收益)

产品销售利润

加：其他业务利润

营业利润

加：投资收益

营业外收入

减：营业外支出

加：以前损益调整

利润总额

减：所得税

净利润

中文：英文损益表

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发表时间: 2006-8-17 阅读数：

ITEMS

Sales

Including：Export sales

Less：Sales discounts and allowances

Net sales

Less：Sales tax

Cost of sales

Cost of sales

Including：Cost of export sales

Gross profit

Less：Selling expense

General and administrative expense

Financial expense

Including：Interest expense(less interest income)Exchange loss(less exchange gain)

Income from main operation

Add：Income from other operations

Operating income

Add：Investment income

Non-operating income

Less：Non-operating expense

Add：Adjustment to prior year's income and expense Income before tax

Less：Income tax

NET INCOME

第三篇：会计报表项目中英文对照帖(基本完成)

会计报表项目中英文对照帖（基本完成）Balance sheet(audited)资产负债表 Assets 资产

Current assets 流动资产、Cash 货币资金

Short-term investment 短期投资 Notes receivable 应收票据 Dividends receivable 应收股利 Interest receivable 应收利息 Account receivable 应收帐款 Other receivable 其他应收款 Advanced to suppliers 预付帐款 Subsidies receivable 应收补贴款 Inventories 存货 Prepaid expenses 待摊费用

Long-term investments maturing within one year 一年内到期的长期投资 Other current assents 其他流动资产 Total current assets 流动资产合计 Long-term investments 长期投资

Long-term equity investment 长期股权投资 Long-term debt investment 长期债权投资 Total long-term investment 长期投资合计 Fixed assets 固定资产 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 Fixed asset-book value 固定资产净值 Materials for projects 工程物资 Construction in progress 在建工程 Disposal of fixed assets 固定资产清理

Total fixed assets 固定资产合计

Intangible assets and other assets 无形资产及其他资产 Intangible assets 无形资产

Long-term deferred expenses 长期待摊费用 Other long-term assets 其他长期资产

Total intangible assets and other assets 无形资产及其他资产合计 Deferred tax： 递延税项 Deferred tax debit 递延税款借项 Total assets 资产总计

Liabilities and owners’ equity 负债及所有者权益 Current liabilities : 流动负债 Short-term loans 短期借款 Notes payable 应付票据 Account payable 应付帐款 Advance from customers 预收帐款 Accrued payroll 应付工资

Accrued employee’s welfare expenses 应付福利费 Dividends payable 应付股利 Taxes payable 应交税金

Other taxes and expense payable 其他应交款 Other payable 其他应付款 Accrued expenses 预提费用 Provisions 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 流动负债合计 Long-term liabilities： 长期负债 Long-term loans 长期借款 Bonds payable 应付债券

Long-term accounts payable 长期应付款 Specific account payable 专项应付款 Other long-term liabilities 其他长期负债 Total long-term liabilities 长期负债合计 Deferred tax: 递延税项

Deferred tax credits 递延税款贷项 Total other liabilities : 负债合计

Owner’s equity: 所有者权益（股东权益）Paid-in capital 实收资本

Less :investment returned 减：已归还投资 Pain-in capital-net 实收资本净额 Capital surplus 资本公积 Surplus from profits 盈余公积

Including: statutory public welfare fund 其中：法定公益金 Undistributed profit 未分配利润

Total owner’s equity 所有者权益（股东权益）Total liabilities and owner’s equities 负债及所有者权益

Total liabilities and owner’s equities 负债及所有者权益

Income statement(audited)利润表（已审）

Item 项目

Sales 产品销售收入

Including :export sales 其中：出口产品销售收入 Less: sales discounts and allowances 减：销售折扣与折让 Net sales 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 出口产品销售成本 Gross profit 产品销售毛利 Less : selling expense 减：销售费用 General and administrative expense 管理费用 Financial expense 财务费用

Including :interest expense(less interest income)其中：利息支出（减利息收入）Exchange loss(less exchange gain)汇兑损失（减汇兑收益）Income from main operation 产品销售利润

Add :income from other operations 加：其他业务利润 Operating income 营业利润

Add : investment income 加：投资收益 Non-operating expense 营业外收入 Less: non-operating expense 减：营业外支出

Add: adjustment to pripr year’s income and expense 加：以前损益调整 Income before tax 利润总额 Less: income tax 减：所得税 Net income 净利润

Statement of profit apropriation and distribution(audited)利润分配表（已审）Item 项目 Net income 净利润

Add: undistributed profit at beginning of year 加：年初未分配利润 Other transferred in 其他转入

Profit available for distribution 可供分配的利润

Less: statutory surplus from profits 减：提取法定盈余公积 Statutory public welfare fund 提取法定公益金

Staff and workers’ bonus and welfare fund 职工奖励及福利基金 Reserve fund 提取储备基金

Enterprise expansion fund 提取企业发展基金

Profit capitalized on return of investments 利润归还投资 Profit available for distribution to owners 可供投资者分配的利润 Less: dividends payable for preferred stock 应付优先股股利 Voluntary surplus from profits 提取任意盈余公积 Dividends payable for common stock 应付普通股股利 Dividends transferred to capital 转作股本的普通股股利 Undistributed profit 未分配利润

Cash flows statement 现金流量表 项目 Item NO。行次 金额 amount 1.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 sales of goods or rendering of services 收到的税费返还 refund of taxes 收到的其他与经营活动有关的现金流量 other cash received relating to operating to activities 现金流入小计 sub-total of cash inflows 购买商品，接受劳务支付的现金 cash-paid for goods and services 支付给职工以及为职工支付的现金 cash paid to and on behalf of employees 支付各项税费 cash paid for taxes 支付的其他与经营活动有关的现金 other cash paid relating to operating activities 现金流出小计 sub-total of cash outflows 经营活动产生的现金流量净额 net cash flows from operating activities

2.投资活动产生的现金流量 cash flows from investing activities 收回投资所收到的现金 cash received from return of investments 取得投资收益所收到的现金 cash received from investment income

处置固定资产无形资产和其他长期资产而收到的现金净额 net cash received from disposal of fixed assets ,intangible assets and other long-term assets 收到的其他与投资活动有关的现金 other cash received relating to investing activities 现金流入小计 sub-total of cash inflows 购建固定资产，无形资产和其他长期资产所支付的现金 cash paid to acquire fixed assets ,intangible assets and other long-term assets 投资所支付的现金 cash paid to acquire equity investments 支付的其他与投资活动有关的现金 other cash paid relating to investing activities 现金流出小计 sub-total of cash outflows 投资活动产生的现金流量净额 net cash flows from investing activities 3.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 proceeds from capital increase 借款所收到的现金 proceeds from borrowings 收到的其他的与筹资活动有关的现金 other proceeds relating to financing activities 现金流入小计 sub-total of cash inflows 偿还债务所支付的现金 cash repayments of borrowings 分配股利，利润或支付利息所支付的现金 cash payments for distribution of dividends or profits or interests 支付的其他与筹资活动有关的现金 other cash payments relating to financing activities 现金流出小计 sub-total of cash outflows 筹资活动产生的现金流量净额 net cash flows from financing activities 4.汇率变动对现金的影响额 effect of foreign exchange rate changes on cash 5.现金及现金等价物净增加额 net increase in cash and cash flows from operating activities

1将净利润调节为经营活动现金流量 reconciliation of net profit to cash flows from operating activities 净利润 plus: cash equivalents at the end of the period 加：计提的资产减值准备 add: impairment of assets 固定资产折旧 depreciation of fixed assets 无形资产摊销 amortization of intangible assets 长期待摊费用摊销 amortization of long-term deferred expenses 待摊费用减少（减：增加）decrease of prepaid expenses(less: increases)预提费用增加（减：减少）increase of accrued expense(less: decrease)处置固定资产，无形资产和其他长期资产的损失（减：收益）losses on disposal of fixed assets, intangible assets and other long-term assets(or deduct gains)固定资产报废损失 losses on scrapping of fixed assets 财务费用 financial expenses 投资损失（减：收益）losses on arising from investments(or deduct: debit)递延税款贷项（减：借项）deferred tax credit(or debit)存货的减少（减：增加）decrease in inventories(or deduct: increase)经营性应收项目的减少（减：增加）decrease in operating receivables(or deduct:increase)经营性应付项目的增加（减：增加）increase in operating payables(or deduct: decrease)其他 others 经营活动产生的现金流量净额 net cash flows from operating activities 2 不涉及现金收支的投资和筹资活动 investing and financing activities that do not involve in cash receipts and payaments 债务转为资本 capital transferred from debt 一年内到期的可转换公司债券 convertible bonds due within one year 融资租入固定资产 fixed assets by finance leased 3 现金及现今等价物净增加情况 net increase in cash and cash equivalents 现金的期末余额 cash at the end of the period 减：现金的期初余额 less: cash at the beginning of the period 现金等价物的期末余额 plus: cash equivalents at the end of the period 减：现金等价物的期初余额 less: cash equivalents at the beginning of the period 现金及现金等价物的净增加额 net increase in cash and cash equivalents

第四篇：香港会计报表(中英文对照)

1.Balance Sheets

1.资产负债表

2.INCOME STATEMENT

2.损益表

3.CASH-FLOWSTATEMENT

3.现金流量表

第五篇：中英文对照

Text5_EN

I don't know why I overlooked that problem.I haven't overlooked Chinese achievements in science.Sometimes you are too frank.High birthrates cannot be changed overnight.That book only told a pack of lies.They searched my room and found nothing.When it rained people in that small town had to stay in the house.