财务报表英文翻译 Financial Statement

资产负债表Statement of Financial Position（一）一、资产ASSETS

流动资产：Current assets

货币资金Cash and cash equivalents （现金和现金等价物）

结算备付金Provision of settlement fund

拆出资金Funds lent

交易性金融资产Financial assets held for trading

应收票据Notes receivable

应收账款Accounts receivable

预付款项Advances to suppliers

应收保费Insurance premiums receivable

应收分保账款Cession premiums receivable

应收分保合同准备金Provision of cession receivable

应收利息Interests receivable

其他应收款Other receivables

买入返售金融资产Buying back the sale of financial assets

存货Inventories

其中：原材料Raw materials

库存商品（产成品）Finished goods

一年内到期的非流动资产Non-current assets maturing within one year

其他流动资产Other current assets

其中：内部银行Including：In-house bank

流动资产合计Total current assets

非流动资产：Non-current assets

发放贷款及垫款Loans and payments

可供出售金融资产Available-for-sale financial assets

持有至到期投资Held-to-maturity investments

长期应收款Long-term receivables

长期股权投资Long-term equity investments

投资性房地产Investment real estates

固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation

固定资产净值Fixed assets-net value

减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets

在建工程Construction in progress

工程物资Project materials

固定资产清理Disposal of fixed assets

生产性生物资产Productive biological assets

油气资产Oil and natural gas assets

无形资产Intangible assets

开发支出Development costs

商誉Goodwill

长期待摊费用Long-term deferred expenses

递延所得税资产Deferred income tax assets

其他非流动资产Other non-current assets

其中：特准储备物资Including：Physical assets reserve specifically authorized 非流动资产合计Total non-current assets

资产总计TOTAL ASSETS

二、负债LIABILITIES

流动负债：Current liabilities

短期借款Short-term borrowings

向中央银行借款Borrowings from central bank

吸收存款及同业存放Deposits from customers and interbank

拆入资金Deposit funds

交易性金融负债Financial assets held for liabilities

应付票据Notes payable

应付账款Accounts payable

预收款项Payments received in advance

卖出回购金融资产款Funds from sales of financial assets with repurchase agreement

应付手续费及佣金Handling charges and commissions payable

应付职工薪酬Employee benefits payable

其中：应付工资Including：Wages payable

应付福利费Welfare payable

其中：职工奖励及福利基金

Including：Bonus and welfare fund for staff and workers 应交税费Taxes and surcharges payable

其中：应交税金Including：Taxes payable

应付利息Interests payable

应付股利Dividends payable

其他应付款Other payables

应付分保账款Cession insurance premiums payable

保险合同准备金Provision for insurance contracts

代理买卖证券款Funds received as agent of stock exchange

代理承销证券款Funds received as stock underwrite

一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债Other current liabilities

其中：内部银行Including：In-house bank

流动负债合计TOTAL CURRENT LIABILITIES

非流动负债：Non-current liabilities

长期借款Long-term borrowings

应付债券Debt securities issued

长期应付款Long-term payables

专项应付款Specific item payable

预计负债Estimated Liabilities

递延所得税负债Deferred tax liabilities

其他非流动负债Other non-current liabilities

其中：特准储备基金Including：Authorized reserve fund

非流动负债合计Total non-current liabilities

负债合计TOTAL LIABILITIES

三、所有者权益（或股东权益）

Owners’ equity (or shareholders' equity)

实收资本（或股本）Paid-up capital（or share 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 capital

减：已归还投资Less：Investment returned

实收资本净额Net paid-up capital

资本公积Capital reserves

减：库存股Treasury stock

专项储备Special reserves

盈余公积Surplus reserves

其中：法定公积金Statutory surplus reserve

任意公积金Other surplus reserve

储备基金Reserve fund

企业发展基金Enterprise expansion fund

利润归还投资Profits capitalized on return of investment 一般风险准备Provision for normal risks

未分配利润Retained earnings/Undistributed profits

外币报表折算差额Exchange differences on translating foreign operations

归属于母公司所有者权益合计Total equity attributable to the shareholders of parent company

Total equity attributable to the shareholders of parent company

少数股东权益Minority shareholders' equity (B/S)

所有者权益合计Total owners’ equity

负债和所有者权益总计Total liabilities and owners’ equity

资产负债表Statement of Finance Position（二）

一、资产ASSETS

流动资产: Current assets

货币资金Cash and cash equivalents

交易性金融资产Financial assets held for trading

应收票据Notes receivable

应收账款Accounts receivable

减：坏帐准备Less：Provision for bad debts

预付款项Advances to suppliers

应收利息Interests receivable

应收股利Dividends receivable

其他应收款Other receivables

存货Inventories

其中：原材料Including：Raw materials

库存成品及商品Inventory of finished goods

低值易耗品Low priced and easily worn article

一年内到期的非流动资产Non-current assets maturing/due within one year

其他流动资产Other current assets

流动资产合计Total current assets

非流动资产：Non-current assets

可供出售金融资产Available-for-sale financial assets

持有至到期投资Held-to-maturity investments

长期应收款Long-term receivables

长期股权投资long-term equity investments

投资性房地产Investment real estate

固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation

固定资产净值Fixed assets-net value

减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets

在建工程Construction in progress

工程物资Project materials

固定资产清理Disposal of fixed assets

生产性生物资产Productive biological assets

油气资产Oil and natural gas assets

无形资产Intangible assets

开发支出Development costs

商誉Goodwill

长期待摊费用Long-term deferred expenses

递延所得税资产Deferred income tax assets

其他非流动资产Other non-current assets

非流动资产合计Total current assets

资产总计TOTAL ASSETS

二、负债LIABILITIES

流动负债：Current liabilities

短期借款Short-term borrowings

交易性金融负债Financial assets held for liabilities

应付票据Notes payable

应付账款Accounts payable

预收款项Payments received in advance

应付职工薪酬Employee benefits payable/Staff remuneration payables 应交税费Taxes and surcharges payable

应付利息Interests payable

应付股利Dividends payable

其他应付款Other payables

一年内到期的非流动负债Non-current liabilities maturing within one year 其他流动负债Other current liabilities

流动负债合计Total current liabilities

非流动负债：Non current

长期借款Long-term borrowings

应付债券Debt securities issued

长期应付款Long-term payables

专项应付款Specific item payable

预计负债Provisions for liabilities

递延所得税负债Deferred income tax liabilities

其他非流动负债Other non-current liabilities

非流动负债合计Total non-current liabilities

负债合计TOTAL LIABILITIES

三、所有者权益（或股东权益）：

Owners’ equity (or shareholders' equity)

实收资本（或股本）Paid-up capital (or share capital)

其中：国家资本National capital

集体资本Collective capital

法人资本Legal person's capital

个人资本Personal capital

外商资本Foreign capital

资本公积Capital reserves

减：库存股Treasury stock

盈余公积Surplus reserves

未分配利润Retained earnings/Undistributed profit

所有者权益（或股东权益）合计Total owners’ equity (or shareholders’ equity)

负债和所有者权益（或股东权益）总计Total liabilities and owners’ equity

利润表Profit Statement

一、营业总收入Overall sales/Overall income

营业收入Including: Sales/Income from operations

其中：主营业务收入Sales/Income from main business

其他业务收入Sales/Income from other business

利息收入Interests income

已赚保费Insurance premiums earned

手续费及佣金收入Handling charges and commissions income

二、营业总成本Overall costs

其中：营业成本Including: Costs of operations

其中：主营业务成本Costs of main business

其他业务成本Costs of other business

利息支出Interests expenses

手续费及佣金支出Handling charges and commissions expenses

退保金Refund of insurance premiums

赔付支出净额Net payments for insurance claims

提取保险合同准备金净额Net provision for insurance contracts

保单红利支出Commissions on insurance policies

分保费用Cession charges

营业税金及附加Taxes and surcharges on operations

销售费用Selling and distribution expenses

管理费用General and administrative expenses

其中：业务招待费Entertainment expenses/Business entertainment

研究与开发费Research and development costs

财务费用Financial expenses

其中：利息支出Interests expenses

利息收入Interests income

汇兑净损失Foreign exchange net loss

资产减值损失Impairment loss on assets

加：公允价值变动收益（损失以“－”号填列）Plus: Gain or loss from changes in fair values

投资收益（损失以“－”号填列）Investment income

其中：对联营企业和合营企业的投资收益Including: Investment income from joint ventures and affiliates

汇兑收益（损失以“-”号填列）Gain or loss on foreign exchange transactions

三、营业利润（亏损以“－”号填列）Profit from operations

加：营业外收入Plus: Non-operating profit

其中：非流动资产处置利得Gain from disposal of non-current assets

非货币性资产交换利得Gain from exchange of non-monetary assets

政府补助Governmental subsidy

债务重组利得Gain of debt restructuring

减：营业外支出Less: Non-operating expenses

其中：非流动资产处置损失Loss from disposal of non-current assets

非货币性资产交换损失Loss from exchange of non-monetary assets

债务重组损失Loss of debt restructuring

四、利润总额（亏损总额以“－”号填列）Profit before tax

加：应弥补亏损Loss to cover

减：所得税费用Less: Income tax expenses

五、净利润（净亏损以“－”号填列）Net profit

其中：被合并方在合并前实现的净利润Among which: Net profit recognized before the merger

归属于母公司所有者的净利润Net profit attributable to shareholders of parent company

少数股东损益Minority interest income

六、每股收益：Earnings per share (EPS)

基本每股收益Basic EPS

稀释每股收益Diluted EPS

七、其他综合收益Other comprehensive income

八、综合收益总额Total comprehensive income

归属于母公司所有者的综合收益总额Total comprehensive income attributable to shareholders of parent company

归属于少数股东的综合收益总额Total comprehensive income attributable to minority shareholders

现金流量表Cash Flow Statement

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 the sales of goods and the

rendering of services

2. 客户存款和同业存放款项净增加额Net increase in deposits from customers and

placements from corporations in the same industry

3. 向中央银行借款净增加额Net increase in loan from central bank

4. 向其他金融机构拆入资金净增加额Net increase in funds borrowed from other

financial institutions

5. 收到原保险合同保费取得的现金Cash premiums received on original insurance

contracts

6. 收到再保险业务现金净额Cash received from re-insurance business

7. 保户储金及投资款净增加额Net increase in deposits and investments from

insurers

8. 处置交易性金融资产净增加额Net increase in disposal of trading financial assets

9. 收取利息、手续费及佣金的现金Interest, handling charges and commissions

received

10. 拆入资金净增加额Net increase in funds deposit

11. 回购业务资金净增加额Net increase in repurchase business funds

12. 收到的税费返还Receipts of tax refunds

13. 收到其他与经营活动有关的现金Other cash received relating to operating

activities

a) 其中：企业内部银行收到的现金Including: Cash received by in-house bank

14. 经营活动现金流入小计Sub-total of cash inflows from operating activities

15. 购买商品、接受劳务支付的现金Cash payments for goods purchased and

services received

16. 客户贷款及垫款净增加额Net increase in loans and payments on behalf

17. 存放中央银行和同业款项净增加额Net increase in deposits with centre bank and

interbank

18. 支付原保险合同赔付款项的现金Payments of claims for original insurance

contracts

19. 支付利息、手续费及佣金的现金Interests, handling charges and commissions

paid

20. 支付保单红利的现金Commissions on insurance policies paid

21. 支付给职工以及为职工支付的现金Cash payments to and on behalf of

employees

22. 支付的各项税费Payments of all types of taxes

23. 支付其他与经营活动有关的现金Other cash payments relating to operating

activities

24. 经营活动现金流出小计Sub-total of cash outflows from operating activities

25. 经营活动产生的现金流量净额Net cash flows from operating activities

二、投资活动产生的现金流量：Cash flows from investing activities

1. 收回投资收到的现金Cash received from disposals and withdraw on investment

2. 取得投资收益收到的现金Cash received from returns on investments

3. 处置固定资产、无形资产和其他长期资产收回的现金净额Net cash received from

disposals of fixed assets, intangible assets and other long-term assets

4. 处置子公司及其他营业单位收到的现金净额Net cash received from disposals of

subsidiaries and other business units

5. 收到其他与投资活动有关的现金Other cash received relating to investing

activities

6. 投资活动现金流入小计Sub-total of cash inflows from investing activities

7. 购建固定资产、无形资产和其他长期资产支付的现金Cash payments to acquire

and construct fixed assets, intangible assets and other long-term assets

8. 投资支付的现金Cash payments to acquire investments

9. 质押贷款净增加额Net increase in secured loans

10. 取得子公司及其他营业单位支付的现金净额Net cash payments for acquisitions

of subsidiaries and other business units

11. 支付的其他与投资活动有关的现金Other cash payments relating to investing

activities

12. 投资活动现金流出小计Sub-total of cash outflows from investing activities

13. 投资活动产生的现金流量净额Net cash flows from investing activities

三、筹资活动产生的现金流量Cash flows from financing activities

1. 吸收投资所收到的现金Cash received from investors in making investment in

the enterprise

2. 其中：子公司吸收少数股东投资收到的现金Including: Cash received from issuing

shares of minority shareholders

3. 取得借款所收到的现金Cash received from borrowings

4. 发行债券收到的现金Proceeds from issuance of bonds

5. 收到的其他与筹资活动有关的现金Other cash received relating to financing

activities

6. 筹资活动现金流入小计Sub-total of cash outflows from financing activities

7. 偿还债务所支付的现金Cash repayments of amounts borrowed

8. 分配股利、利润或偿付利息所支付的现金Cash payments for distribution of

dividends or profits, or cash payments for interest expenses

9. 其中：子公司支付给少数股东的股利、利润Including: Subsidiary companies pay

cash to minority shareholders for interest expenses and distribution of dividends

or profit

10. 支付的其他与筹资活动有关的现金Other cash payments relating to financing

activities

11. 筹资活动现金流出小计Sub-total of cash outflows from financing activities

12. 筹资活动产生的现金流量净额Net cash flows from financing activities

四、汇率变动对现金及现金等价物的影响Effect of foreign exchange rate changes on cash and cash equivalents

五、现金及现金等价物净增加额Net increase in cash and cash equivalents

加：期初现金及现金等价物余额Plus: Cash and cash equivalents at beginning of period

六、期末现金及现金等价物余额Cash and cash equivalents at end of period

七、其他项目 Others Item

1. 行次Line

2. 金额Amount

3. 项目Item

4. 本月实际Actual for this month

5. 去年同期The corresponding period of last year

6. 本年累计Accumulative total for this year

企业资产负债表_利润表中英文对照大全

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

西餐菜单翻译中英文对照

西餐菜单翻译（中英文对照） 冷菜cold dish 1沙拉salad 沙拉salad 火腿沙拉ham salad 鸡脯沙拉chicken-breast salad 鸡丝沙拉shredded chicken salad 鸡蛋沙拉egg salad 鱼片沙拉fish salad 虾仁沙拉shrimp salad 大虾沙拉prawn salad 蟹肉沙拉crab salad 蔬菜沙拉vegetable salad 黄瓜沙拉cucumber salad 奶油黄瓜沙拉cucumber salad with cream 西红柿黄瓜沙拉cucumber salad with tomato 甜菜沙拉beetroot salad 红菜头沙拉beetroot salad 沙拉酱salad dressing; mayonnaise 2肉meat

冷什锦肉cold mixed meat 冷肉拼香肠cold meat and sausage 冷火腿蔬菜cold ham with vegetables 什锦肉冻mixed meat jelly 肝泥mashed liver; live paste 牛肝泥mashed ox liver; ox liver paste 牛脑泥mashed ox brain; ox brain paste 冷烤牛肉cold roast beef 冷烤里脊cold roast fillet 冷烤羔羊腿cold roast lamb leg 冷烤猪肉cold roast pork 冷烩茶肠cold stewed sausage 冷茶肠cold sausage 3鱼fish 茄汁烩鱼片stewed fish slices with tomato sauce 鸡蛋鲱鱼泥子minced herring with eggs 鸡蛋托鲱鱼herring on eggs 熏鲱鱼smoked herring 熏鲤鱼smoked carp 沙丁油鱼sardines

中国菜谱英文翻译

中国菜谱英语翻译：主食小吃（一） 1、X.O.炒萝卜糕：Turnip Cake with XO Sauce 2、八宝饭：Eight Treasure Rice 3、白粥：Plain Rice Porridge 4、XO酱海鲜蛋炒饭：Stir-fried Rice with Assorted Seafood in XO Sauce 5、鲍鱼丝金菇焖伊面：Stir-fried Noodles with Mushrooms and Shredded Abalone 6、鲍汁海鲜烩饭：Boiled Seafood and Rice with Abalone Sauce 7、鲍汁海鲜面：Seafood Noodles with Abalone Sauce 8炒肝：Stir-fried Liver Beijing Style 9、鸡汤馄饨：Wonton in Chicken Soup 10、炸酱面：Noodles with Bean Paste 、 11、碧绿鲜虾肠粉：Fresh Shrimps in Rice Flour Noodles with Vegetables 12、冰糖银耳炖雪梨：Stewed Sweet Pear with White Fungus 13、菜脯叉烧肠粉：Steamed Rice Rolls with Preserved Vegetables 14、菜盒子：Stir-fried Crispy Cake Stuffed with Vegetable 15、菜肉大馄饨：Pork and Vegetable Wonton 16、菜肉饺子：Dumplings Stuffed with Minced Pork and Vegetable 17、参吧素菜卷：Sweet Dumplings Stuffed with Cream and Mixed Fruits 18、草菇牛肉肠粉：Steamed Rice Noodle Rolls with Mushrooms and Minced Beef 19、叉烧包：Barbecued Pork Bun 20、叉烧焗餐包：Barbecued Pork Dumpling 21、叉烧酥：Cake with Barbecued Pork

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Grape leaves 薰衣草 lavender 慈菇 arrowhead 茶树菇!Agrocybe chaxingu Tea tree mushroom 白灵菇 Lark mushroom 香杏片口蘑! Sweet almond slices of dried mushroom

猴头菇 Hericium erinaceus hericium 鹿角菜,! Carrageenan Pelvetia silquosa 羊栖菜! Sargassum fusiforme 鸡骨草! Chicken bone grass 牛蒡叶! Burdock leaves

cactus fruit 白豆 White beans 干葫芦条! Article dried gourds 玉兰片! Soaked bamboo slices 巴戟天! Morinda officinalis Medicinal indianmulberry root 紫苏子

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