中英文资产负债表和损益表.pdfVIP

中英文资产负债表和损益表 中英文资产负债表和损益表 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 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 investme