【正文】 外收入 23 Nonoperating revenue 減：營業(yè)外支出 25 Less ： Nonoperating expenditures 四、利潤總額 ( 虧損以“ ”號填列 ) 27 Ⅳ． Ine/Loss before tax 減：所得稅 28 Less ： Ine tax 五、凈利潤 ( 虧損以“ ”號填列 ) 30 V ． Net ine/loss 補充資料 Supplementary information: 項目 本年累計數(shù) 上年實際數(shù) Item Current year cumulative Prior year actual 1． 出售、處置部門或被投資單位所得收益 Gain on sale and disposal of a department or an invested enterprise 2 ．自然災害發(fā)生的損失 Losses arising from natural disasters 3. 會計政策變更增加 ( 或減少 ) 利潤總額 Increase ／ decrease in ine before tax due to a change in accounting policy 4. 會計估計變更增加 ( 或減少 ) 利潤總額 Increase/decrease in ine before tax due to a change in accounting estimate 5 ．債務重組損失 Losses arising from debt restructurings 6 ．其他 Others 2008年注冊會計師英語資料資產(chǎn)負債表資產(chǎn)負債表Balance Sheet編制單位： 年 月 日 單位：元 Prepared by: Month: Date: year: Monetary unit: 資 產(chǎn) 行次 年初數(shù) 期末數(shù) 負債和所有者權益 行次 年初數(shù) 期末數(shù) Assets Line No ． Beg. balance End. balance ( 或股東權益 ) Line No. Beg. balance End. balance Liabilities amp。 Owners39。 (stockholders39?！　?. Futures trading takes place only on governmentregulated exchanges.　　期貨交易只能在政府管理的交易所內(nèi)進行?！　?4. At the close of every trading day, the clearinghouse matches buy and sell contracts for the day.　　在每天的交易結束之后，清算所將當天的買賣合約進行撮合?！　?2. Margin requirements ensure the performance of both parties to a futures contract.　　保證金要求是期貨合約雙方履約的保證?！　?. Most market participants prefer to offset futures positions, rather than to make actual delivery.　　期貨市場的交易者大都未進行實際交割，而是對市場部位對沖了結。)equity 資產(chǎn)總計 67 負債和所有者權益 ( 或股東權益 ) 合計 135 Total assets Total liabilities amp。 Equity 63 3101 實收資本 ( 或股本 ) 63 3101 Paidin capital (or stock) 64 3103 歸還投資 64 3103 Investment returned 65 3111 資本公積 65 3111 Capital surplus 311101 資本 ( 或股本 ) 溢價 311101 Premium on capital (or stock) 311102 接受捐贈非現(xiàn)金資產(chǎn)準備 311102 Reserve of donated noncash assets 311103 接受現(xiàn)金捐贈 311103 Cash donation 311104 股權投資準備 311104 Equity investment reserve 311105 撥款轉入 311105 Transferin of appropriations 311106 外幣資本折算差額 311106 Foreign currency translation difference 311107 其他資本公積 311107 Other capital surplus 66 3121 盈余公積 66 3121 Surplus reserve 312101 法定盈余公積 312101 Statutory surplus reserve 312102 任意盈余公積 312102 Discretionary surplus reserve 312103 法定公益金 312103 Statutory public welfare fund 312104 儲備基金 312104 Reserve fund 312105 企業(yè)發(fā)展基金 312105 Enterprise expansion fund 312106 利潤歸還投資 312106 Profit capitalized on return of investment 67 3131 本年利潤 67 3131 Profit for the year 68 3141 利潤分配 68 3141 Profit distribution 314101 其他轉入 314101 Other transferins 314102 提取法定盈余公積 314102 Appropriation of statutory surplus reserve 314103 提取法定公益金 314103 Appropriation of statutory public welfare fund 314104 提取儲備基金 314104 Appropriation of reserve fund 314105 提取企業(yè)發(fā)展基金 314105 Appropriation of enterprise expansion fund 314106 提取職工獎勵及福利基金 314106 Appropriation of employee welfare and bonus fund 314107 利潤歸還投資 314107 Profit capitalized on return of investment 314108 應付優(yōu)先股股利 314108 Dividend payable on preferred stock 314109 提取任意盈余公積 314109 Appropriation of discretionary surplus reserve 314110 應付普通股股利 314110 Dividend payable on mon stock 314111 轉作資本 ( 或股本 ) 的普通股股利 314111 Conversion of mon stock dividend into capital (or stock) 314115 未分配利潤 314115 Undistributed profit 四、成本類 IV. Costs 69 4101 生產(chǎn)成本 69 4101 Production cost 410101 基本生產(chǎn)成本 410101 Primary production cost 410102 輔助生產(chǎn)成本 410102 Auxiliary production cost 70 4105 制造費用 70 4105 Manufacturing expenses 71 4107 勞務成本 71 4107 Cost of service 五、損益類 V. Ine and losses 72 5101 主營業(yè)務收入 72 5101 Revenue from main operations 73 5102 其他業(yè)務收入 73 5102 Revenue from other operations 74 5201 投資收益 74 5201 Investment ine 75 5203 補貼收入 75 5203 Revenue from subsidies 76 5301 營業(yè)外收入 76 5301 Nonoperating revenue 77 5401 主營業(yè)務成本 77 5401 Cost of main operations 78 5402 主營業(yè)務稅金及附加 78 5402 Taxes and surcharge for main operations 79 5405 其他業(yè)務支出 79 5405 Expenditures on other operations 80 5501 營業(yè)費用 80 5501 Operating expenses 81 5502 管理費用 81 5502 General and administrative expenses 82 5503 財務費用 82 5503 Financial expenses 83 5601 營業(yè)外支出 83 5601 Nonoperating expenditures 84 5701 所得稅 84 5701 Ine tax 85 5801 以前年度損益調整 85 5801 Adjustment to prior years39。 (Stockholders39。) equity 2008年注冊會計師英語資料所有者權益增減變動表所有者權益（或股東權益）增減變動表 Statement of changes in owner 39。　　7. If you go short and the futures price goes up, you lose money.　　如果你賣空而期貨價格上升，你就賠錢。　　15. The clearinghouse informs every exchange member of their net settlement status.　　清算所將每個交易所清算成員各自的凈結算頭寸通知他們?！　?1. Hedging in futures markets is synonymous with shifting risk.　　期貨市場上的套做交易實際上就是轉移風險。　　3. Futures contracts are a promise between two parties to exchange a modity at a specified time and place in the future for a stated price.　　期貨合約是交易雙方就在未來確定的時間和地點，按確定的價格交換某種商品的一種承諾。(stockholders39。s Check 100903 銀行匯票 100903 Bank draft 100904 信用卡 100904 Credit Card 100905 信用證保證金 100905 L/C guarantee deposit 100906 存出投資款 100906 Investment paid 4 1101 短期投資 4 1101 Shortterm investments 110101 股票 110101 Stock 110102 債券 110102 Bond 110103 基金 110103 Fund 110110 其他 110110 Others 5 1102 短期投資跌價準備 5 1102 Provision for shortterm invest