新準(zhǔn)則英文會(huì)計(jì)報(bào)表大全(編輯修改稿)
2025-07-27 21:14 本頁面
【文章內(nèi)容簡(jiǎn)介】 s 無形資產(chǎn)凈額 Net bal of intangible assets 長(zhǎng)期待攤費(fèi)用 Longterm deferred expense 融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values 融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables 其他長(zhǎng)期資產(chǎn) Other noncurrent assets 無形及其他長(zhǎng)期資產(chǎn)合計(jì) Total other assets amp。 intangible assets 遞延稅項(xiàng) Deferred Tax 遞延稅款借項(xiàng) Deferred Tax assets 資產(chǎn)總計(jì) Total assets 負(fù)債及所有者（或股東）權(quán)益 Liability amp。 Equity 流動(dòng)負(fù)債 Current liability 短期借款 Shortterm loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費(fèi)用 Accrued Expense 預(yù)計(jì)負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長(zhǎng)期負(fù)債 Longterm liability due within one year 其他流動(dòng)負(fù)債 Other current liability 流動(dòng)負(fù)債合計(jì) Total current liability 長(zhǎng)期負(fù)債 Longterm liability 長(zhǎng)期借款 Longterm loans 應(yīng)付債券 Bonds payable 長(zhǎng)期應(yīng)付款 Longterm payable 專項(xiàng)應(yīng)付款 Grants amp。 Subsidies received 其他長(zhǎng)期負(fù)債 Other longterm liability 長(zhǎng)期負(fù)債合計(jì) Total longterm liability 遞延稅項(xiàng) Deferred Tax 遞延稅款貸項(xiàng) Deferred Tax liabilities 負(fù)債合計(jì) Total liability 少數(shù)股東權(quán)益 Minority interests 所有者權(quán)益（或股東權(quán)益） Owners’ Equity 實(shí)收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實(shí)收資本（或股本）凈額 Net bal of Paid in capital 資本公積 Capital Reserves 盈余公積 Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未確認(rèn)投資損失 Unrealised investment losses 未分配利潤(rùn) Retained profits after appropriation 其中：本年利潤(rùn) Include: Profits for the year 外幣報(bào)表折算差額 Translation reserve 所有者（或股東）權(quán)益合計(jì) Total Equity 負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability amp。 Equity 三、利潤(rùn)及利潤(rùn)分配表 Ine statement and profit appropriation 一、主營(yíng)業(yè)務(wù)收入 Revenue 減：主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales 主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax 二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“—”填列） Gross Profit ( means loss) 加：其他業(yè)務(wù)收入 Add: Other operating ine 減：其他業(yè)務(wù)支出 Less: Other operating expense 減：營(yíng)業(yè)費(fèi)用 Selling amp。 Distribution expense 管理費(fèi)用 Gamp。A expense 財(cái)務(wù)費(fèi)用 Finance expense 三、營(yíng)業(yè)利潤(rùn)（虧損以“—”填列） Profit from operation ( means loss) 加：投資收益（虧損以“—”填列） Add: Investment ine 補(bǔ)貼收入 Subsidy Ine 營(yíng)業(yè)外收入 Nonoperating ine 減：營(yíng)業(yè)外支出 Less: Nonoperating expense 四、利潤(rùn)總額（虧損總額以“—”填列） Profit before Tax 減：所得稅 Less: Ine tax 少數(shù)股東損益 Minority interest 加：未確認(rèn)投資損失 Add: Unrealised investment losses 五、凈利潤(rùn)（凈虧損以“—”填列） Net profit ( means loss) 加：年初未分配利潤(rùn) Add: Retained profits 其他轉(zhuǎn)入 Other transferin 六、可供分配的利潤(rùn) Profit availab
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