现金流量表中英文对照

现金流量表中英文对照

一、经营活动产生的现金流量

1. Cash Flow from Operating Activities

销售商品、提供劳务收到的现金

Cash from selling commodities or offering labor

收到的税费返还

Refund of tax and fee received

收到的其它与经营活动有关的现金

Other cash received related to operating activities

现金流入小计

Cash InflowSubtotal

购买商品、接受劳务支付的现金

Cash paid for commodities or labor

支付给职工以及为职工支付的现金

Cash paid to and for employees

支付的各项税费

Taxes and fees paid

支付的其它与经营活动有关的现金

Other cash paid related to operating activities

现金流出小计

Cash OutflowSubtotal

经营活动产生的现金流量净额

Cash flow generated from operating activitiesNet Amount

二、投资活动产生的现金流量

2. Cash Flow from Investing Activities

收回投资所收到的现金

Cash from investment withdrawal

取得投资收益所收到的现金

Cash from investment income

处置固定资产、无形资产和其他长期资产所收回的现金净额

Net cash from disposing fixed assets，intangible assets and other long-term ass 收到的其它与投资活动有关的现金

Other cash received related to investing activities

现金流入小计

Cash InflowSubtotal

购建固定资产、无形资产和其他长期资产所支付的现金

Cash paid for buying fixed assets，intangible assets and other long-term investm 投资所支付的现金

Cash paid for investment

支付的其他与投资活动有关的现金

Other cash paid related to investing activities

现金流出小计

Cash OutflowSubtotal

投资活动产生的现金流量净额

Cash flow generated from investing activitiesNet Amount

三、筹资活动产生的现金流量

3. Cash Flow from Financing Activities

吸收投资所收到的现金

Cash received from accepting investment

借款所收到的现金

Borrowings

收到的其它与筹资活动有关的现金

Other cash received related to financing activities

现金流入小计

Cash InflowSubtotal

偿还债务所支付的现金

Cash paid for debt

分配股利、利润或偿付利息所支付的现金

Cash paid for dividend ，profit or interest

支付的其它与筹资活动有关的现金

Other cash paid related to financing activities

现金流出小计

Cash OutflowSubtotal

筹资活动产生的现金流量净额

Cash flow from financing activitiesNet Amount

四、汇率变动对现金的影响

4. Foreign Currency Translation Gains（Losses）

五、现金及现金等价物净增加额

5. Net Increase Of Cash and Cash Equivalents

补充资料：

Supplementary Schedule：

现金流量附表项目

Indirect Method

1、将净利润调节为经营活动现金流量

1. Convert net profit to cash flow from operating activities 净利润

Net profit

计提的资产减值准备

Provision for asset losses

固定资产折旧

Depreciation for fixed assets

无形资产摊销

Amortization of intangible assets

长期待摊费用摊销

Amortization of long-term deferred expenses

待摊费用减少

Decrease of deferred expenses

预提费用增加

Increase of accrued expenses

处理固定资产、无形资产和其他长期资产的损失

loss of disposing fixed assets，intangible assets and other long-term assets 固定资产报废损失

Scrap loss of fixed assets

财务费用

Financial expenses

投资损失

Investment losses

递延税款贷项

Deferred tax liabilities

存货的减少

Decrease of inventory

经营性应收项目的减少

Decrease of operation receivables

经营性应付项目的增加

Increase of operation payables

其他

Others

经营活动产生的现金流量净额

Net cash from operating activities

2、不涉及现金收支的投资和筹资活动

2. Investing and financing activities not involved in cash

债务转为资本

Debt converted to capital

一年内到期的可转换公司债券

Convertible bond maturity within one year

融资租入固定资产

Leasehold improvements

3、现金及现金等价物净增加情况

3. Net increase of cash and cash equivalents

现金的期末余额

Cash ending bal.

减：现金的期初余额

Less：cash beginning bal.

加：现金等价物的期末余额

Plus：cash equivalents' ending bal.

减：现金等价物的期初余额

Less：cash equivalents' beginning bal.

现金及现金等价物的净增加额

Net increase of cash and cash equivalents

完整英文版资产负债表、利润表及现金流量表

资产负债表 Balance Sheet

项目 ITEM

货币资金 Cash

短期投资 Short term investments

应收票据 Notes receivable

应收股利 Dividend receivable

应收利息 Interest receivable

应收帐款 Accounts receivable

其他应收款 Other receivables

预付帐款 Accounts prepaid

期货保证金 Future guarantee

应收补贴款 Allowance receivable

应收出口退税 Export drawback receivable

存货 Inventories

其中：原材料 Including:Raw materials

产成品(库存商品) Finished goods

待摊费用 Prepaid and deferred expenses

待处理流动资产净损失 Unsettled G/L on current assets

一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear

其他流动资产 Other current assets

流动资产合计 Total current assets

长期投资： Long-term investment：

其中:长期股权投资 Including long term equity investment

长期债权投资 Long term securities investment

*合并价差 Incorporating price difference

长期投资合计 Total long-term investment

固定资产原价 Fixed assets-cost

减：累计折旧 Less:Accumulated Dpreciation

固定资产净值 Fixed assets-net value

减：固定资产减值准备 Less:Impairment of fixed assets

固定资产净额 Net value of fixed assets

固定资产清理 Disposal of fixed assets

工程物资 Project material

在建工程 Construction in Progress

待处理固定资产净损失 Unsettled G/L on fixed assets

固定资产合计 Total tangible assets

无形资产 Intangible assets

其中:土地使用权 Including and use rights

递延资产（长期待摊费用）Deferred assets

其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets

其他长期资产 Other long term assets

其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets

递延税款借项 Deferred assets debits

资产总计 Total Assets

资产负债表(续表) Balance Sheet

项目 ITEM

短期借款 Short-term loans

应付票款 Notes payable

应付帐款 Accounts payab1e

预收帐款 Advances from customers

应付工资 Accrued payro1l

应付福利费 Welfare payable

应付利润(股利) Profits payab1e

应交税金 Taxes payable

其他应交款 Other payable to government

其他应付款 Other creditors

预提费用 Provision for expenses

预计负债 Accrued liabilities

一年内到期的长期负债 Long term liabilities due within one year

其他流动负债 Other current liabilities

流动负债合计 Total current liabilities

长期借款 Long-term loans payable

应付债券 Bonds payable

长期应付款 long-term accounts payable

专项应付款 Special accounts payable

其他长期负债 Other long-term liabilities

其中:特准储备资金 Including:Special reserve fund

长期负债合计 Total long term liabilities

递延税款贷项 Deferred taxation credit

负债合计 Total liabilities

* 少数股东权益 Minority interests

实收资本(股本) Subscribed Capital

国家资本 National capital

集体资本 Collective capital

法人资本 Legal person"s capital

其中:国有法人资本 Including:State-owned legal person"s capital 集体法人资本 Collective legal person"s capital

个人资本 Personal capital

外商资本 Foreign businessmen"s capital

资本公积 Capital surplus

盈余公积 surplus reserve

其中:法定盈余公积 Including:statutory surplus reserve

公益金 public welfare fund

补充流动资本 Supplermentary current capital

* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss

未分配利润 Retained earnings

外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity

负债及所有者权益总计 Total Liabilities & Equity

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

现金流量表Cash Flows Statement

Prepared by: Period: Unit:

Items

1.Cash Flows from Operating Activities:

01)Cash received from sales of goods or rendering of services

02)Rental received

Value added tax on sales received and refunds of value

03)added tax paid

04)Refund of other taxes and levy other than value added tax

07)Other cash received relating to operating activities

08)Sub-total of cash inflows

09)Cash paid for goods and services

10)Cash paid for operating leases

11)Cash paid to and on behalf of employees

12)Value added tax on purchases paid

13)Income tax paid

14)Taxes paid other than value added tax and income tax

17)Other cash paid relating to operating activities

18)Sub-total of cash outflows

19)Net cash flows from operating activities

2.Cash Flows from Investing Activities:

20)Cash received from return of investments

21)Cash received from distribution of dividends or profits

22)Cash received from bond interest income

Net cash received from disposal of fixed assets,intangible

23)assets and other long-term assets

26)Other cash received relating to investing activities

27)Sub-total of cash inflows

Cash paid to acquire fixed assets,intangible assets

28)and other long-term assets

29)Cash paid to acquire equity investments

30)Cash paid to acquire debt investments

33)Other cash paid relating to investing activities

34)Sub-total of cash outflows

35)Net cash flows from investing activities

3.Cash Flows from Financing Activities:

36)Proceeds from issuing shares

37)Proceeds from issuing bonds

38)Proceeds from borrowings

41)Other proceeds relating to financing activities

42)Sub-total of cash inflows

43)Cash repayments of amounts borrowed

44)Cash payments of expenses on any financing activities

45)Cash payments for distribution of dividends or profits

46)Cash payments of interest expenses

47)Cash payments for finance leases

48)Cash payments for reduction of registered capital

51)Other cash payments relating to financing activities

52)Sub-total of cash outflows

53)Net cash flows from financing activities

4.Effect of Foreign Exchange Rate Changes on Cash

https://www.sodocs.net/doc/129546113.html, Increase in Cash and Cash Equivalents

Supplemental Information

1.Investing and Financing Activities that do not Involve in

Cash Receipts and Payments

56)Repayment of debts by the transfer of fixed assets

57)Repayment of debts by the transfer of investments

58)Investments in the form of fixed assets

59)Repayments of debts by the transfer of investories

2.Reconciliation of Net Profit to Cash Flows from Operating

Activities

62)Net profit

63)Add provision for bad debt or bad debt written off

64)Depreciation of fixed assets

65)Amortization of intangible assets

Losses on disposal of fixed assets,intangible assets

66)and other long-term assets (or deduct:gains)

67)Losses on scrapping of fixed assets

68)Financial expenses

69)Losses arising from investments (or deduct:gains)

70)Defered tax credit (or deduct:debit)

71)Decrease in inventories (or deduct：increase)

72)Decrease in operating receivables (or deduct:increase)

73)Increase in operating payables (or deduct:decrease)

74)Net payment on value added tax (or deduct:net receipts

75)Net cash flows from operating activities

https://www.sodocs.net/doc/129546113.html, Increase in Cash and Cash Equivalents

76)cash at the end of the period

77)Less:cash at the beginning of the period

78)Plus:cash equivalents at the end of the period

79)Less:cash equivalents at the beginning of the period

80)Net increase in cash and cash equivalents

国际土木建筑工程承包合同

鉴于……

双方达成协议如下：

第一章定义与解释

第一条定义

本合同（按下文所定义的）中的下列词和用语，除文中另有要求者外，应具有本条所赋予的含义：

1.1 雇主是指本合同所指明的当事人以及取得此当事人资格的合法继承人，但除非承包商同意，不包括此当事人的任何受让人，本合同中的雇主为……（填入名称）。

1.2 承包商是指其投标书已为雇主接受的当事人以及取得此当事人资格的合法继承人，但除非雇主同意，不指此当事人的任何受让人。本合同中的承包商为……（填入名称）。

1.3 分包商是指本合同中指定作为分包工程某一部分的分包商的任何当事人，或由工程师同意已将工程的某一部分分包给他的任何当事人以及取得该当事人资格的合法继承人，但不指此当事人的任何受让人。

1.4 工程师是指雇主为本合同目的而指定作为工程师，或由雇主随时指派并书面通知承包人要为本合同目的替代上述指定的工程师以工程师身份行事的工程师。本合同中的工程师是指…（填入名称）。

1.5 工程师代表是指由工程师根据本合同随时指定的人员。

1.6 合同是指合同条款及其附件，包括说明书、图纸、规范、工程量表、投标书、中标函、合同协议书，以及其它明确列入中标函或合同协议书（如已完成）中的此类进一步的文件。

1.7 规范是指合同中包括的工程规范，以及根据第95条规定的或由承包商提出并经工程师批准的对规范的任何修改或增补。

1.8 图纸是指工程师根据合同规定向承包商提供的所有图纸、计算书和类似性质的技术资料，以及由承包商提供并经工程师批准的所有图纸、计算书、样品、图样、模型、操作和维修手册以及类似性质的其它技术资料。

1.9 工程量表是指构成投标书一部分的已标价的以及完成的工程量表。

1.10 投标书是指承包商根据合同的各项规定，为工程的实施、完成和任何缺陷的修补，向雇主提出并为中标函接受的报价书。

1.11 中标函是指雇主对投标书的正式书面接受。

1.12 合同协议书是指本合同第26条所述的合同协议书。

1.13 投标书附件是指附于本合同之后并包括在投标书格式内的附件。

1.14 开工日期是指承包商接到工程师根据本合同发出开工通知书的日期。

1.15 竣工时间是指合同规定从工程开工日期算起到工程或其任何部分或区段施工结束并且通过竣工检验的时间。

1.16 竣工检验指合同规定的或由工程师与承包商另行商定的检验，这些检验是由承包商在雇主对工程或其任何部分区段接收之前进行的。

1.17 移交证书是指依据第93条颁发的证书。

1.18 合同价格是指中标函中写明的按照合同规定，为了工程的实施、完成及其任何缺陷的修补应付给承包商的金额。

1.19 保留金是指雇主根据第92．2（a）规定留存的所有金额的总和。

1.20 工程是指永久工程和临时工程或视情况为二者之一。

1.21 永久工程是指根据合同将实施建造的永久工程包括工程设备。

1.22 临时工程是指在工程实施、完成和修补其任何缺陷时需要或有关的所有各种临时工程，但承包人的设备除外。

1.23 工程设备是指预定构成或构成永久工程一部分的机械、仪器以及类似设备。

1.24 承包商的设备是指在工程实施、完成及其缺陷修补过程中所需要的全部装置和任何性质的物品，但不包括预定构成或构成永久工程一部分的设备、材料或其它物品。

1.25 区段是指在合同中具体指定作为一个区段的工程的一部分。

1.26 现场是指由雇主提供的用于进行工程施工的场所以及在合同中可能明确指定为现场组成部分的任何其它场所。

1.27 费用是指在现场之内或之外已正当发生或将要发生的全部费用，包括管理费和应合理分摊的其它费用，但不包括任何利润补贴。

1.28 日是指历法日。

1.29 外币是指工程所在国之外的任一国家的货币。

1.30 书面函件是指任何手写、打字或印刷的通讯，包括电传、电报、传真和电子邮件。

第二条解释

2.1 凡指当事人或当事人各方的词应包括公司和企业以及任何具有法定资格的组织。

第三条单数和复数

3.1 仅表明单数形式的词也包括复数含义，视合同上下文需要而定，反之亦然。

第四条通知、同意、批准、证明和决定

4.1 在合同条款中，无论何处述及由任何人发出或颁发任何通知、同意、批准、证明或决定，除另有说明者外，均指书面的通知、同意、批准、证明或决定，而通知、证明或决定字样均应据此解释。对于任何此类同意、批准、证明或决定都不应被无故扣压或拖延。

Preface

WHEREAS …… ……

WHEREAS …… ……

NOW THEREFORE THIS CONTRACT WITNESSETH that it is hereby agreed by and between the parties hereto as follows:

Chapter 1 Definitions and Interpretation

Article 1 Definitions

In the Contract （as hereinafter defined）the following words and expressions shall have the meanings hereby assigned to them, except where the context otherwise requires:

1.1 "mployer" means the person named as such in this contract and the legal successors in title to such person, but not （except with the consent of the Contractor）any assignee of such person.

1.2 "Contractor" means the person whose tender has been accepted by the Employer and the legal successors in title to such person but not （except with the consent of the Employer）any assignee of such person.

1.3 "Subcontractor" means any person named in the Contract as a Subcontractor for a part of the Works or any person to whom a part of the Works has been subcontracted with the consent of the Engineer and the legal successors in title to such person, but not any assignee of any such person.

1.4 "Engineer" means the person appointed by the Employer to act as Engineer for the purposes of the Contract and named as such in this Contract.

1.5 "Engineer" Representative means a person appointed from time to time by the Engineer under Clause 9.

2.

1.6 "Contract" means this Contract, the Specification, the Drawings, the Bill of Quantities, the Tender, the Letter of Acceptance, the Contract Agreement （if completed）and such further documents as may be expressly incorporated in the Letter of Acceptance or the Contract Agreement （if completed）.

1.7 "Specification" means the specification of the Works included in the Contract and modification thereof or addition thereto made under Clause 95 or submitted by the Contractor and approved by the Engineer.

1.8 "Drawings" means all drawings, calculations and technical information of a like nature provided by the Engineer to the Contractor under the Contract and all drawings, calculations, samples, patterns, models, operation and maintenance manuals and other technical information of a like nature submitted by the Contractor and approved by the Engineer.

1.9 "Bill of Quantities" means the priced and completed bill of quantities forming of the Tender.

1.10 "Tender" means the Contractor''s priced offer to the Employ for the execution and completion of the Works and the remedying of any defects therein in accordance with the provisions of the Contract, as accepted by the Letter of Acceptance.

1.11 "Letter of Acceptanc" means the formal acceptance by the Employer of the Tender.

1.12 "Contract Agreement" means the contract agreement （if any）referred to in Clause 26.

1.13 "Appendix to Tender" means the contract agreement （if any）referred to in Clause 16.

1.14 "Commencement Date" means the date upon which the Contractor receives the including plant in notice to commence issued by the Engineer pursuant to Clause 74.

1.15 "Time for Completion" means the time for completing the execution of and passing the Tests on Completion of the Works or any Section or part thereof as stated in the Contract calculated from the Commencement Date.

1.16 "Tests on Completion" means the tests specified in the Contract or otherwise agreed by the Engineer and the Contractor which are to be made by the Contractor before the Works or any Section or part thereof are taken over by the Employer.

1.17 "Taking-Over Certificate" means a certificate issued pursuant to Clause 81.

1.18 "Contract Price" means the sum stated in the Letter of Acceptance as payable to the Contractor for the execution and completion of the Works and the remedying of any defects therein accordance with the provisions of the Contract.

1.19 "Retention Money" means the aggregate of all mommies retained by the Employer pursuant to Clause 9

2.2 （a）.

1.20 "Works" means the Permanent Works and the Temporary Works or either of them as appropriate.

1.21 "Permanent Works" means the permanent works to the executed concluding plant in accordance with the contract.

1.22 "Temporary works" means all temporary works of every kind （other than Contractor''s Equipment）required in or about the execution and completion of the Works and remedying of any defects therein.

1.23 "Plant" means machinery, apparatus and the like intended to form or forming part of the Permanent Works.

1.24 "Contractor Equipment" means all appliances and things of whatsoever nature （other than Temporary Works）required for the execution and completion of the Works and the remedyingof any defects therein, but dose not include Plant, materials or other things intended to form or forming part of the Permanent Works.

1.25 "Section" means a part of the Works specifically identified in the Contract as a Section.

1.26 "Site" means the places provided by the Employer where the Works are to be executed and any other places as may be specifically designated in the Contract as forming part of the Site.

1.27 "Cost" means all expenditure properly incurred or to be incurred, whether on or off the site, including overhead and other charges properly allocable thereto but dose not include any allowance for profit.

1.28 "Day" means calendar day.

1.29 "Foreign" Currency means a currency of a country other than that in which the Works are to be located.

1.30 "Writing" means any hand-written, type-written, or printed communication,including telex, cable and facsimile transmission.

Article 2 Interpretation

2.1 Words importing persons or parties shall include firms and corporations and any organization having legal capacity.

Article 3 Singular and plural

3.1 Words importing the singular only also include the plural and vice versa where the context requires.

Article 4 Notices, Consents, Approvals, Certificates and Determinations

4.1 Wherever in the Contract provision is made for the giving or issue of any notice, consent, approval, certificate or determination by any person, unless otherwise specified such notice, consent, approval, certificate or determination shall be in writing and the orks"notify""certify"or"determine"

shall be construed accordingly. Any such consent, approval, certificate or determination shall not unreasonably be withheld or delayed.

第二章合同的内容和范围

第五条一般规定

5.1 在合同的内容和范围详细规定在本合同的附件当中，包括本工程的施工、建成和维护，除本合同另有规定者外，还包括提供经本合同指定或从本合同中合理地推知需要提供的为本工程的施工、建成和维护所需的一切劳力、材料、施工设备、临时性工程和不论临时性或永久性的各物。

第六条承包商的工作范围

……

第七条雇主的工作范围

……

第三章工程师及工程师代表

第八条工程师的职责和权力

8.1 工程师应履行合同规定的职责。

8.2 工程师可能使合同中规定的或者合同中必然隐含的权利，但是，如果根据雇主任命工程师的条件，要求工程师在行使上述权力之前，应得到雇主的具体批准，则此类要求的细节在本合同予以表明。否则，即应视为工程师在行使此类权力时均已事先经雇主批准。

除在合同中明确规定外，工程师无权解释合同规定的承包商的任何义务。

第九条工程师代表

9.1 工程师代表应由工程师任命并对工程师负责，应该履行和行使由工程师根据第9.2、9.3款可能授予他的职责和权力。

9.2 工程师可以将赋予他自己的职责和权力委托给工程师代表并可随时撤回此类委托。任何此类委托或撤回均应采取书面形式，并且在其副本送达雇主或承包商之后，始得发生效力。

9.3 由工程师代表按工程师的委托向承包商发出的任何信函均与工程师发出的信函具有同等效力。但：

（a）因为工程师代表的失误，未曾对任何工作、材料或工程设备发出否定意见，不应影响工程师对该工作、材料或工程设备提出否定意见，并发出进行改正的指示的权力；

（b）若承包商对工程师代表的任何函件有任何质疑，他可将该问题提交给工程师，工程师应对此信函的内容进行确认，否定或更改。

9.4 工程师或工程师代表可任命任意数量的人员协助工程师代表履行合同规定的职责，工程师或工程师代表应将此类人员姓名、职责和权力范围通知承包商。上述助理无权对承包商发任何

指示，除非此类指示又对他们行使助理的职责和确保他们根据合同规定对材料、工程设备或工艺质量进行验收是必不可少的, 任何助理为此目的发出的任何指示均应视为工程师代表发出的指示。

第十条书面指示

10.1 工程师应以书面形式发出指示，若工程师认为由于某种原因有必要以口头形式发出任何此类指示，承包商应遵守该指示。工程师可在该指示执行之前或之后，用书面形式对其口头指示加以确认，在这种情况下应认为此类指示是符合本款规定的。若承包商在七天内以书面形式加以否认，则此项指示应视为是工程师的指示。

本条规定应同样适用于工程师代表和任何根据合同任命的工程师的或工程师代表的助理发出的指示。

第十一条工程师应行为公正

11.1 凡按照合同规定要求工程师自行：

（a）表明他的决定、意见或同意，或

（b）表示他的满意或批准，或

（c）确定价值，或

（d）采取可能影响雇主或承包商的权利和义务的行动时，他应在合同条款规定内，并兼顾所有条件的情况下，做出公正的处理。任何此类决定、意见、赞同，表示满意或批准、确定的价值或采取的行动，均可按合同规定予以公开、复查或修正。

Chapter 2 Content and Scope of Contract

Article 5 General Provision

5.1 Content and scope of this Contract shall be stipulated in the Appendix including construction erection and maintenance. Unless otherwise provided in the Contract, it includes providing labours, materials, equipments for the construction, erection and maintenace.

Article 6 Scope of the Contractor Work

Article 7 Scope of the Employer''s Work

Chapter 3 Engineer and Engineer''s Representative

Article 8 Engineer''s Duties and Authority

8.1 The Engineer shall carry out the duties specified in the Contract.

8.2 The Engineer may exercise the authority specified in or necessarily to be implied from the Contract. Provided, however, that if the Engineer is required, under the terms of his appointment by the Employer, to obtain the specific approval of the Employer before exercising any such authority, particulars of such requirements shall be set out in the Contract, provided further that any requisite approval shall be deemed to have been given by the Employer for any such authority exercised by the Engineer.

8.3 Except as expressly stated in the Contract, the Engineer shall have no authority to relieve the Contractor of any of his obligations under the Contract.

Article 9 Engineer''s Representative

9.1 The Engineer''s Representative shall be appointed by and be responsible to the Engineer and shall carry out such duties and exercise such authority as may be delegated to him by the Engineer under Clause 9.2 and 9.3.

9.2 The Engineer may from time to time delegate to the Engineer''s Representative any of the duties and authorities vested in the Engineer and he may at any time revoke such delegation. Any such delegation or revocation shall be in writing and shall not take effect until a copy there of has been delivered to the Employer and the Contractor.

9.3 Any communication given by the Engineer''s Representative to the Contractor in accordance with such delegation shall have the same effect as though it had been given by the Engineer, Provided that:

（a）any failure of the Engineer''s Representative to disapprove any work, materials or Plant shall not prejudice the authority of the Engineer to disapprove such work, materials or Plant and to give instructions for the rectification thereof;

（b）if the Contractor questions any communication of the Engineer''s Representative he may refer the matter to the Engineer who shall conform, reverse or vary the contents of such communication.

9.4 The Engineer or the Engineer''s Representative may appoint any number of persons to assist the Engineer''s Representative in the carrying out of his duties under Clause 9.1. His shall notify to the Contractor the names, duties and scope of authority of such persons. Such assistants shall have not authority to issue any instructions to the Contractor save in so far as such instructions may be necessary to enable them to carry out their duties and to secure their acceptance of materials, Plant or workmanship as being in accordance with the Contract, and any instructions given by any of them for those purposes shall be deemed to have been given by the Engineer''s Representative.

Article 10 Instructions in Writing

10.1 Instructions given by the Engineer shall be in writing, provided that if for any reason the Engineer consider it necessary to give any such instruction orally, the Contractor shall comply with such instruction. Confirmation in writing of such oral instruction given by the Engineer, whether before or after the carrying out of the instruction, shall be deemed to be an instruction within the meaning of this Sub-Clause. Provided further that if the Contractor, within 7 days, confirms in writing to the Engineer any oral instruction of the Engineer and such confirmation is not contradicted in writing within 7 days by the Engineer, if shall be deemed to be an instruction of the Engineer. The provisions of this Sub-clause shall equally apply to instructions given by the Engineer''s Representative and any assistants of the Engineer or the Enginee''s Representative appointed pursuant to Clause 9.4.

Article 11 Engineer to Act Impartially

现金流量表项目中英文对照

. 现金流量表中文项目現金流量表英文項目 合并现金流量表Consolidated Statements of Cash Flows 现金流量表Statements of Cash Flows 营业活动之现金流量：Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目：Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliate accounts 折旧费用Depreciation 各项摊提Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net 采权益法之现金股利Cash dividends from investee's company under equity method 应付利息补偿金Accrued premiums 汇率变动影响数Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额Realized investment losses, net 出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts、notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable 应付费用增加(减少) Increase (decrease) in accrued expenses 递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net

财务报表中英文对照

财务报表中英文对照 1.资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets

现金流量表项目中英文对照

现金流量表英文项目 现金流量表中文项目 合并现金流量表Consolidated Statements of Cash Flows 现金流量表Statements of Cash Flows 营业活动之现金流量：Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目：Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliate accounts 折旧费用Depreciation 各项摊提Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net 采权益法之现金股利Cash dividends from investee's company under equity method 应付利息补偿金Accrued premiums 汇率变动影响数Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额Realized investment losses, net 出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts、notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable

现金流量表中英文对照

现金流量表中英文对照 一、经营活动产生的现金流量 1. Cash Flow from Operating Activities 销售商品、提供劳务收到的现金 Cash from selling commodities or offering labor 收到的税费返还 Refund of tax and fee received 收到的其它与经营活动有关的现金 Other cash received related to operating activities 现金流入小计 Cash InflowSubtotal 购买商品、接受劳务支付的现金 Cash paid for commodities or labor 支付给职工以及为职工支付的现金 Cash paid to and for employees 支付的各项税费 Taxes and fees paid 支付的其它与经营活动有关的现金 Other cash paid related to operating activities 现金流出小计 Cash OutflowSubtotal 经营活动产生的现金流量净额 Cash flow generated from operating activitiesNet Amount 二、投资活动产生的现金流量 2. Cash Flow from Investing Activities 收回投资所收到的现金 Cash from investment withdrawal 取得投资收益所收到的现金 Cash from investment income 处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash from disposing fixed assets，intangible assets and other long-term ass 收到的其它与投资活动有关的现金 Other cash received related to investing activities 现金流入小计 Cash InflowSubtotal 购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid for buying fixed assets，intangible assets and other long-term investm 投资所支付的现金 Cash paid for investment 支付的其他与投资活动有关的现金 Other cash paid related to investing activities 现金流出小计 Cash OutflowSubtotal

现金流量表项目中英文对照

现金流量表中文项目現金流量表英文項目 合并现金流量表Consolidated Statements of Cash Flows 现金流量表Statements of Cash Flows 营业活动之现金流量：Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目：Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额Realized (unrealized) gain from inter-affiliate accounts 折旧费用Depreciation 各项摊提Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额Equity in loss (gain) of affiliates, net 采权益法之现金股利Cash dividends from investee's company under equity method 应付利息补偿金Accrued premiums 汇率变动影响数Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额Realized investment losses, net 出售短期投资损失(利益)净额Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts、notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable 应付费用增加(减少) Increase (decrease) in accrued expenses 递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net

现金流量表项目中英文对照讲解学习

现金流量表项目中英 文对照

精品文档 收集于网络，如有侵权请联系管理员删除 现金流量表中文项目 現金流量表英文項目 合并现金流量表 Consolidated Statements of Cash Flows 现金流量表 Statements of Cash Flows 营业活动之现金流量： Cash flows from operating activities: 本期净利(净损) Net income (loss) 调整项目： Adjustments to reconcile net income (loss) to net cash provided by operating activities: 递延所得税 Deferred income tax expense (benefit) 联属公司间未(已)实现利益净额 Realized (unrealized) gain from inter-affiliate accounts 折旧费用 Depreciation 各项摊提 Amortization 备抵呆帐提列(回转) Allowance (reversal) for doubtful accounts 备抵销货退回折扣提列(回转) Allowance (reversal) for sales returns and discounts 存货跌价及呆滞损失 Allowance for inventory valuation and obsolescence loss 权益法认列投资损失(利益)净额 Equity in loss (gain) of affiliates, net 采权益法之现金股利 Cash dividends from investee's company under equity method 应付利息补偿金 Accrued premiums 汇率变动影响数 Foreign exchange adjustments 已实现销货损失(利益) Realized gain (loss) from sale 未实现销货损失(利益) Unrealized gain (loss) from sale 短期投资跌价损失提列(回转) Provision for loss (reversal of provision for loss) on short-term investments 已实现投资损失(利益)净额 Realized investment losses, net 出售短期投资损失(利益)净额 Loss (gain) on disposal of short-term investments, net 出售长期投资损失(利益)净额 Loss (gain) on disposal of long-term investments, net 出售固定资产损失(利益)净额 Loss (gain) on disposal of property, plant and equipment, net 报废固定资产损失(利益)净额 Loss (gain) on abandonment of property, plant and equipment, net 应收帐款减少(增加) Decrease (increase) in accounts receivable 应收票据减少(增加) Decrease (increase) in notes receivable 其它应收帐款、票据减少(增加) Decrease(increase) in other accounts 、notes receivable 催收款减少(增加) Decrease (increase) in uncollectible receivable 存货减少(增加) Decrease (increase) in inventories 预付款项减少(增加) Decrease (increase) in prepaid accounts 其它流动资产减少(增加) Decrease (increase) in other current assets 应付帐款增加(减少) Increase (decrease) in accounts payable 应付票据增加(减少) Increase (decrease) in notes payable 其它应付帐款、票据增加(减少) Increase(decrease) in other accounts 、 notes payable 应付所得税增加(减少) Increase (decrease) in income tax payable 应付费用增加(减少) Increase (decrease) in accrued expenses 递延退休金成本增加(减少) Increase (decrease) in deferred pension cost, net

三大会计报表：资产负债表、损益表、现金流量表中英文对照

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现金流量表中英文版

现金流量表中英文版 现金流量表（非金融类） CASH FLOW STATEMENT(Travel enterprise) 会外年通03表 编制单位：Name of enterprise: 单位：元 项目ITEMS 行次金额 一、经营活动产生的现金流量：CASH FLOWS FROM OPERATING ACTIVITIES 1 销售商品、提供劳务收到的现金Cash received from sale of goods or rendering of services 2 收到的税费返还Refund of tax and levies 3 收到的其他与经营活动有关的现金Other cash received relating to operating activities 4 现金流入小计Sub-total of cash inflows 5 购买商品、接受劳务支付的现金Cash paid for goods and services 6 支付给职工以及为职工支付的现金Cash paid to and on behalf of employees 7 支付的各项税费Payments of all types of taxes 8 支付的其他与经营活动有关的现金Other cash paid relating to operating activities 9 现金流出小计Sub-total of cash outflows 10 经营活动产生的现金流量净额Net cash flows from operating activities 11 二、投资活动产生的现金流量：CASH FLOWS FROM INVESTING ACTIVITIES 12 收回投资所收到的现金Cash received from disposal of investments 13 取得投资收益所收到的现金Cash received from returns on investments 14 处置固定资产、无形资产和其他长期资产所收回的现金净额NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15 收到的其他与投资活动有关的现金Other cash received relating to investing activities 16 现金流入小计Sub-total of cash inflows 17 购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets,intangible assets & other long-term assets 18 投资所支付的现金Cash paid to acquire investments 19 支付的其他与投资活动有关的现金Other cash payments relating to investing activities 20 现金流出小计Sub-total of cash outflows 21 投资活动产生的现金流量净额Net cash flows from investing activities 22 三、筹资活动产生的现金流量：CASH FLOWS FROM FINANCING ACTIVITIES 23 吸收投资所收到的现金Cash received from capital contribution 24 借款所收到的现金Cash received from borrowings 25 收到的其他与筹资活动有关的现金Other cash received relating to financing activities 26 现金流入小计Sub-total of cash inflows 27 偿还债务所支付的现金Cash repayments of amounts borrowed 28 分配股利、利润和偿付利息所支付的现金Cash payments for interest expenses and distribution of dividends or profit 29 支付的其他与筹资活动有关的现金Other cash payments relating to financing activites 30 现金流出小计Sub-total of cash outflows 31 筹资活动产生的现金流量净额Net cash flows from financing activities 32 四、汇率变动对现金的影响EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33 五、现金及现金等价物净增加额NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34

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财务报表各项目中英文对照

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