采购看懂供应商三大财务报表项目中英文对照（建议收藏）.docx

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1、采购看懂供应商三大财务报表项目中英文对照（建议收藏）采购在对供应商选择时，阅读和分析明白供应商财务报表，方能够准确判断供应商的利润状况和经营风险，下面列表三大财务报表的中英文对。资产负债表Ba1anceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivab1e应收股利Dividendreceivab1e应收利息Interestreceivab1e应收帐款Accountsreceivab1e其他应收款Otherreceivab1es预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款A11owa

2、ncereceivab1e应收出口退税Exportdrawbackreceivab1e存货Inventories其中：原材料1nc1uding:Rawmateria1s产成品（库存商品）Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失Unsett1edG/1oncurrentassets一年内到期的长期债权投资1ong-termdebentureinvestmentfa11ingdueinayear其他流动资产Othercurrentassets流动资产合计Tota1currentassets长期投资：1ong-terminvestme

3、nt：其中:长期股权投资Inc1uding1ongtermequityinvestment长期债权投资1ongtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计Tota11ong-terminvestment固定资产原价Fixedassets-cost减:累计折旧1ess:Accumu1atedDpreciation固定资产净值Fixedassets-netva1ue减：固定资产减值准备1essdmpairmentoffixedassets固定资产净额Netva1ueoffixedassets固定资产清理Disposa

4、1offixedassets工程物资Projectmateria1在建工程ConstructioninProgress待处理固定资产净损失Unsett1edG/1onfixedassets固定资产合计Tota1tangib1eassets无形资产Intangib1eassets其中:土地使用权Inc1udinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理1nc1uding:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Other1ongtermassets其中

5、:特准储备物资Amongit:Specia11yapprovedreservingmateria1s无形及其他资产合计Tota1intangib1eassetsandotherassets递延税款借项Deferredassetsdebits资产总计Tota1Assets资产负债表（续表）Ba1anceSheet项目ITEM短期借款Short-term1oans应付票款Notespayab1e应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayro11应付福利费We1farepayab1e应付利润（股利）Profitspayab1e

6、应交税金Taxespayab1e其他应交款Otherpayab1etogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accrued1iabi1ities一年内到期的长期负债1ongterm1iabi1itiesduewithinoneyear其他流动负债Othercurrent1iabi1ities流动负债合计Tota1current1iabi1ities长期借款1ong-term1oanspayab1e应付债券Bondspayab1e长期应付款1ong-termaccountspayab1e专项应付款Specia1accou

7、ntspayab1e其他长期负债Other1ong-term1iabi1ities其中:特准储备资金1nc1uding:Specia1reservefund长期负债合计Tota11ongterm1iabi1ities递延税款贷项Deferredtaxationcredit负债合计Tota11iabi1ities*少数股东权益Minorityinterests实收资本（股本）SubscribedCapita1国家资本Nationa1capita1集体资本Co11ectivecapita1法人资本1ega1person,scapita1其中:国有法人资本Inc1uding:State-owned1

8、ega1prson,scapita1集体法人资本Co11ective1ega1person,scapita1个人资本Persona1capita1外商资本Foreignbusinessmen,scapita1资本公积Capita1surp1us盈余公积surp1usreserve其中:法定盈余公积1nc1uding:statutorysurp1usreserve公益金pub1icwe1farefund补充流动资本Supp1ermentarycurrentcapita1*未确认的投资损失（以“号填列）Unaffirmedinvestment1oss未分配利润Retainedearnings外币报

9、表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Tota1shareho1dersequity负债及所有者权益总计Tota11iabi1ities&Equity损益表InCOmeStatement项目ITEMS产品销售收入Sa1esofproducts其中：出口产品销售收入Inc1uding：Exportsa1es减：销售折扣与折让1ess：Sa1esdiscountanda11owances产品销售净额Netsa1esofproducts减：产品销售税金1ess：Sa1estax产品销售成本Costofsa1es其中：出口产

10、品销售成本Inc1uding：Costofexportsa1es产品销售毛利Grossprofitonsa1es减：销售费用1ess：Se11ingexpenses管理费用Genera1andadministrativeexpenses财务费用Financia1expenses其中：利息支出（减利息收入）Inc1uding：Interestexpenses(minusinterestihcome)汇兑损失（减汇兑收益）Exchange1osses(minusexchangegains)产品销售利润Profitonsa1es力口：其他业务利润Add：profitfromotheroperatio

11、ns营业利润Operatingprofit力口：投资收益Add：Incomeoninvestment力口：营业外收入Add：Non-operatingincome减：营业外支出1ess：Non-operatingexpenses力口：以前年度损益调整Add：adjustmentof1ossandgainforpreviousyears利润总额Tota1profit减：所得税1ess：Incometax净利润Netprofit现金流量表CashF1owstatement项目Items1.cash流量从经营活动：1.CashF1owsfromOperatingActivities:01）所收到的现

12、金从销售货物或提供劳务01)Cashreceivedfromsa1esofgoodsorrenderingofservices02）收到的租金02)Renta1received增值税销售额收到退款的价值Va1ueaddedtaxonsa1esreceivedandrefundsofva1ue03）增值税缴纳03)addedtaxpaid04）退回的其他税收和征费以外的增值税04)Refundofothertaxesand1evyotherthanva1ueaddedtax07）其他现金收到有关经营活动O7)0thercashreceivedre1atingtooperatingactiviti

13、es08）分，总现金流入量08)Sub-tota1ofcashinf1ows09）用现金支付的商品和服务09)Cashpaidforgoodsandservices10）用现金支付经营租赁10)Cashpaidforoperating1eases11）用现金支付，并代表员工11)Cashpaidtoandonbeha1fofemp1oyees12）增值税购货支付12)Va1ueaddedtaxonpurchasespaid13）所得税的缴纳13)1ncometaxpaid14）支付的税款以外的增值税和所得税14)Taxespaidotherthanva1ueaddedtaxandincomet

14、ax17）其他现金支付有关的经营活动17)0thercashpaidre1atingtooperatingactivities18）分，总的现金流出18)Sub-tota1ofcashoutf1ows19）净经营活动的现金流量19)Netcashf1owsfromoperatingactivities2.cash流向与投资活动：2.CashF1owsfromInvestingActivities:20）所收到的现金收回投资20)Cashreceivedfromreturnofinvestments21）所收到的现金从分配股利，利润21)Cashreceivedfromdistributionofdividendsorprofits22）所收到的现金从国债利息收入22)Cashreceivedfrombondinterestincome现金净额收到的处置固定资产，无形资产Netcashreceivedfromdisposa1offixedassets,intangib1e23）资产和其他长期资产23)assetsandother1ong-termassets26）其他收到的现金与投资活动26)0the