利润和资产负债表中英对照.docxVIP

利润表 INCOME STATEMENT 　 项 目 ITEMS 产品销售收入　Sales of products 　其中：出口产品销售收入　　　 Including：Export sales 　减：销售折扣与折让 Less：Sales discount and allowances 　产品销售净额　 Net sales of products 　减：产品销售税金　 Less：Sales tax 　产品销售成本　 Cost of sales 　其中：出口产品销售成本　　Including：Cost of export sales 产品销售毛利　 Gross profit on sales 减：销售费用　 Less：Selling expenses 　管理费用　 General and administrative expenses 　财务费用　 Financial expenses 　其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 　汇兑损失(减汇兑收益)　Exchange losses(minus exchange gains) 产品销售利润　Profit on sales 加：其他业务利润　Add：profit from other operations 营业利润　Operating profit 加：投资收益　Add：Income on investment 加：营业外收入　Add：Non-operating income 减：营业外支出　Less：Non-operating expenses 加：以前年度损益调整　Add：adjustment of loss and gain for previous years 利润总额　 Total profit 减：所得税　 Less：Income tax 净利润　 Net profit资产负债表 BALANCE SHEET学会计论坛 资　 产　　 　 ASSETS 流动资产：CURRENT ASSETS 　现金　Cash on hand 　备用金　Pretty cash 　银行存款　Cash in banks 　有价证券　Marketable receivable 　应收票据　Notes receivable 　应收帐款Accounts receivable 　减：坏帐准备　Less：allowance for bad debts 　预付货款　Prepayments-supplies 　内部往来　Inter-company accounts 　其他应收款　 Other receivables 　待摊费用　 Prepaid and deferred expenses 　存　 货　Inventories 　减：存货变现损失准备： Less：allowance on inventory reduction to market 　已转未完工生产成本　　Transferred in production cost transforming 　一年内到期的长期投资　Matured long time investments within a year 　流动资产合计　Total current assets 长期投资：LONG TERM INVESTMENT 　长期投资　Long term investments 　拨付所属资金　Funds to burnchs 　一年以上的应收款项　　Accounts receivable over a year 固定资产：FIXED ASSETS 　固定资产原价　Fixed assets-cost 　减：累计折旧　Less:amumulated depreciation 　固定资产净值　Fixed assets-net value 　固定资产清理　Disposal of fixed assets 融资租入固定资产原价：Fixed assets-cost on financial lease 　减：融资租入固定资产折旧　　　Less：amumulated depreciation 融资租入固定资产净值：Fixed　assets-net value on financial lease 在建工程： CONSTRUCTION WORK IN PROCESS 　在建工程　 Construction work in process ☆无形资产　INTANGIBLE ASSETS 　场地使用权　 Right to the use of a site 　工业产权及专有技术　 Industrial property right anf patents 　其他无形资产　 Oangible