会计报表中英文对照.docxVIP

会计报表中英文对照 资产合计 TOtaI Assets 次债和所有?■木又益 LiabilitieS and owners1 equity 流动负 债 CurrenLt ILaLb IILty 短期借款 ShOrt-term b?nk LOaiIS 交易性金融负 f? Financial Iiabililies held-for-tra.de 应付票据 NOteS PayabLe 应付账款 AC COLlnts PayabI e 预H攵款项 ACiVanCeS from CUStamerS (UneameCi revenue) 应付职工薪酬 U?ges Payat)Ie 应交^税费 TaXeS PayabLe 应付利息 IrrtereJH PayabIe 应付股利 DLVidend Payable 其他应付款 Other payables 一年內到期的 非流动京债 CiIrrentPOrtlon Oflang-IemI IiabllitieS 其他流动伐债 Other cυrrent IiabiIitIeS 流动负债合计 TOtaI CUrrent IiabiliUes 非流动 ? 债 NOn-CUrT ent Iiab ilιtι eS 长期借款 LOng-IenTl bank IOanS 应付债券 BOnd PayabIe 长期 应付款 Long-term Payatlle 专项应付款 ReShiCted PayabIe 预计员债 COntdgent IialJility i?延所得税负 债 Deferred income tax IiabiIItieS 其他非流动负债 C)Iher non -CUIT ent ILab IIItieS 非流巾负债合计 TOtaI non-current IIabLhtieS 炙债合计 TOtaI Iiab Iliti es 实收迢本(或股本》 PaLcI-in capital (COmInOn StoCK) 资本公积 Pald?in CaPItal In excess of Par ValIIe (AdehtLOnal PaIci-in CaPitaI) 库存股 TreaSLry StOCk 盈余公积 SurPIUS IeSerUe 未分配利希3 UndiStribIIted PrO fit 所有者权茲台计 TOtaI OWnerSl equity 炭债和所有看权益合计 TOtal LIabiIitieS and OWnerSl equity C合并)损益表 (Consolidated) Income Stat^IcIrt FOr the Year EIlded Dec. 31, 2006 营业收入 RCVClluc 营业成本 COSt C?f sales 营业税金茨 附加 OPeratjng taxes 悄售炭用 SelIing eκpence 营理费用 Generaland administrative expense M才务费用 FinAnCi-ng PrxPF-n≡ρ i?产逓值f?1 失 EclgS Of ass et.s irnpaιπnent 公允价值变动收益 ChangeS Of fair WaIIIe assets 摞? 收話 InCOnle IrOm investments 营业利润 OPerating PrOfit 菖业夕卜H夂入 GainS tτom non-op acting activities 营业夕卜LOSS frcm non-operating activities 利润憩≡5 PrOfit 所得税费用 InCOrrIe tax 序利润Met Profit 基本每股收益 BaSIC GamilLgS Per Share (Basi匚 EPS) 隔释每股吹益 DiIUtCel GaIaIIiXlgS PcI SiIarC (DiIUtCd EFS) Accounting 1. Financial reporting (财务报告) includes not only financial statements but also other means of communicating information that relates, directly or indirectly, to the information provided by a business enterprise s accounting system that is, information about an enterprise s resources, obligations, earnings, etc. 2. Objectives of financial reportin