【文章內(nèi)容簡介】
資活動和籌資活動 56)Repayment of debts by the transfer of fixed assets償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn) 57)Repayment of debts by the transfer of investments 償還債務(wù)的轉(zhuǎn)移投資 58)Investments in the form of fixed assets 投資在形成固定資產(chǎn) 59)Repayments of debts by the transfer of inventories 償還債務(wù)的轉(zhuǎn)移庫存量 of Net Profit to Cash Flows from Operating Activities 調(diào)整的凈利潤現(xiàn)金流量從經(jīng)營活動62)Net profit 凈利潤63)Add provision for bad debt or bad debt written off 補充規(guī)定的壞帳或不良債務(wù)注銷64)Depreciation of fixed assets 固定資產(chǎn)折舊65)Amortization of intangible assets 無形資產(chǎn)攤銷 Losses on disposal of fixed assets, intangible assets 損失處置固定資產(chǎn),無形資產(chǎn)66)and other longterm assets (or deduct: gains) 和其他長期資產(chǎn)(或減:收益)67)Losses on scrapping of fixed assets 損失固定資產(chǎn)報廢68)Financial expenses 財務(wù)費用69)Losses arising from investments (or deduct: gains) 引起的損失由投資管理(或減:收益)70)Defered tax credit (or deduct: debit) defered稅收抵免(或減:借記卡)71)Decrease in inventories (or deduct:increase) 減少存貨(或減:增加)72)Decrease in operating receivables (or deduct: increase) 減少經(jīng)營性應(yīng)收(或減:增加)73)Increase in operating payables (or deduct: decrease) 增加的經(jīng)營應(yīng)付賬款(或減:減少)74)Net payment on value added tax (or deduct: net receipts凈支付的增值稅(或減:收益凈額75)Net cash flows from operating activities 凈經(jīng)營活動的現(xiàn)金流量 Increase in Cash and Cash Equivalents net增加現(xiàn)金和現(xiàn)金等價物76)cash at the end of the period 在此期限結(jié)束的現(xiàn)金,77)Less: cash at the beginning of the period 減:現(xiàn)金期開始78)Plus: cash equivalents at the end of the period 加:現(xiàn)金等價物在此期限結(jié)束79)Less: cash equivalents at the beginning of the period 減:現(xiàn)金等價物期開始 80)Net increase in cash and cash equivalents 凈增加現(xiàn)金和現(xiàn)金等價物一、資產(chǎn)類 Assets流動資產(chǎn) Current assets貨幣資金 Cash and cash equivalents現(xiàn)金 Cash銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivalents外埠存款 Other city Cash in bank銀行本票 Cashier39。s cheque 銀行匯票 Bank draft 信用卡 Credit card 信用證保證金 L/C Guarantee deposits存出投資款 Refundable deposits短期投資 Shortterm investments股票 Shortterm investments stock債券 Shortterm investments corporate bonds基金 Shortterm investments corporate funds其他 Shortterm investments other短期投資跌價準(zhǔn)備 Shortterm investments falling price reserves應(yīng)收款 Account receivable應(yīng)收票據(jù) Note receivable 銀行承兌匯票 Bank acceptance 商業(yè)承兌匯票 Trade acceptance 應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivable應(yīng)收賬款 Account receivable其他應(yīng)收款 Other notes receivable壞賬準(zhǔn)備 Bad debt reserves預(yù)付賬款 Advance money應(yīng)收補貼款 Cover deficit by state subsidies of receivable庫存資產(chǎn) Inventories物資采購 Supplies purchasing原材料 Raw materials包裝物 Wrappage 低值易耗品 Lowvalue consumption goods 材料成本差異 Materials cost variance 自制半成品 SemiFinished goods庫存商品 Finished goods商品進銷差價 Differences between purchasing and selling price委托加工物資 Work in process outsourced委托代銷商品 Trust to and sell the goods on a mission basis受托代銷商品 Commissioned and sell the goods on a mission basis存貨跌價準(zhǔn)備 Inventory falling price reserves分期收款發(fā)出商品 Collect money and send out the goods by stages待攤費用 Deferred and prepaid expenses長期投資 Longterm investment 長期股權(quán)投資 Longterm investment on stocks股票投資 Investment on stocks其他股權(quán)投資 Other investment on stocks長期債權(quán)投資 Longterm investment on bonds 債券投資 Investment on bonds 其他債權(quán)投資 Other investment on bonds長期投資減值準(zhǔn)備 Longterm investments depreciation reserves股權(quán)投資減值準(zhǔn)備 Stock rights investment depreciation reserves債權(quán)投資減值準(zhǔn)備 Bcreditor39。s rights investment depreciation reserves委托貸款 Entrust loans 本金 Principal 利息 Interest 減值準(zhǔn)備 Depreciation reserves固定資產(chǎn) Fixed assets 房屋 Building 建筑物 Structure機器設(shè)備 Machinery equipment 運輸設(shè)備 Transportation facilities 工具器具 Instruments and implement累計折舊 Accumulated depreciation 固定資產(chǎn)減值準(zhǔn)備 Fixed assets depreciation reserves房屋、建筑物減值準(zhǔn)備 Building/structure depreciation reserves機器設(shè)備減值準(zhǔn)備 Machiner