外语会计报表

http://www.freshsupercool.com/wp-content/uploads/2008/11/gm_balance_sheet.jpg[balancesheet]http://cache0.techcrunch.com/wp-content/uploads/2009/09/Perot-Systems-income-statement.png[incomestatement]http://www.business-literacy.com/articles/bank-stress-test-illus3-468x351.gif【retainedearning}这是三个最基本的也是比较重要的会计报表，外国的上市公司都是没季度公开自己的财务报表的，自己去Google里找下有很多的

一、企业财务会计报表封面FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer二、资产负债表BalanceSheet资产Assets流动资产CurrentAssets货币资金BankandCash短期投资CurrentInvestment一年内到期委托贷款Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备Less:ImpairmentforEntrustedloanreceivableduewithinoneyear减：短期投资跌价准备Less:Impairmentforcurrentinvestment短期投资净额Netbalofcurrentinvestment应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable减：应收账款坏账准备Less:BaddebtprovisionforAccountreceivable应收账款净额NetbalofAccountreceivable其他应收款Otherreceivable减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable其他应收款净额NetbalofOtherreceivable预付账款Prepayment应收补贴款Subsidyreceivable存货Inventory减：存货跌价准备Less:ProvisionforInventory存货净额NetbalofInventory已完工尚未结算款Amountduefromcustomerforcontractwork待摊费用DeferredExpense一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资Long-terminvestment长期股权投资Long-termequityinvestment委托贷款Entrustedloanreceivable长期债权投资Long-termdebtinvestment长期投资合计Totalforlong-terminvestment减：长期股权投资减值准备Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备Less:Impairmentforlong-termdebtinvestment减：委托贷款减值准备Less:Provisionforentrustedloanreceivable长期投资净额Netbaloflong-terminvestment其中：合并价差Include:Goodwill(Negativegoodwill)固定资产Fixedassets固定资产原值Cost减：累计折旧Less:AccumulatedDepreciation固定资产净值Netbal减：固定资产减值准备Less:Impairmentforfixedassets固定资产净额NBVoffixedassets工程物资Materialholdsforconstructionoffixedassets在建工程Constructioninprogress减：在建工程减值准备Less:Impairmentforconstructioninprogress在建工程净额Netbalofconstructioninprogress固定资产清理Fixedassetstobedisposedof固定资产合计Totalfixedassets无形资产及其他资产Otherassets&Intangibleassets无形资产Intangibleassets减：无形资产减值准备Less:Impairmentforintangibleassets无形资产净额Netbalofintangibleassets长期待摊费用Long-termdeferredexpense融资租赁——未担保余值Financelease–Unguaranteedresidualvalues融资租赁——应收融资租赁款Financelease–Receivables其他长期资产Othernon-currentassets无形及其他长期资产合计Totalotherassets&intangibleassets递延税项DeferredTax递延税款借项DeferredTaxassets资产总计Totalassets负债及所有者（或股东）权益Liability&Equity流动负债Currentliability短期借款Short-termloans应付票据Notespayable应付账款Accountspayable已结算尚未完工款预收账款Advancefromcustomers应付工资Payrollpayable应付福利费Welfarepayable应付股利Dividendpayable应交税金Taxespayable其他应交款Otherfeespayable其他应付款Otherpayable预提费用AccruedExpense预计负债Provision递延收益DeferredRevenue一年内到期的长期负债Long-termliabilityduewithinoneyear其他流动负债Othercurrentliability流动负债合计Totalcurrentliability长期负债Long-termliability长期借款Long-termloans应付债券Bondspayable长期应付款Long-termpayable专项应付款Grants&Subsidiesreceived其他长期负债Otherlong-termliability长期负债合计Totallong-termliability递延税项DeferredTax递延税款贷项DeferredTaxliabilities负债合计Totalliability少数股东权益Minorityinterests所有者权益（或股东权益）Owners’Equity实收资本（或股本）Paidincapital减；已归还投资Less:Capitalredemption实收资本（或股本）净额NetbalofPaidincapital资本公积CapitalReserves盈余公积SurplusReserves其中：法定公益金Include:Statutoryreserves未确认投资损失Unrealisedinvestmentlosses未分配利润Retainedprofitsafterappropriation其中：本年利润Include:Profitsfortheyear外币报表折算差额Translationreserve所有者（或股东）权益合计TotalEquity负债及所有者（或股东）权益合计TotalLiability&Equity三、利润及利润分配表Incomestatementandprofitappropriation一、主营业务收入Revenue减：主营业务成本Less:CostofSales主营业务税金及附加SalesTax二、主营业务利润（亏损以“—”填列）GrossProfit(-meansloss)加：其他业务收入Add:Otheroperatingincome减：其他业务支出Less:Otheroperatingexpense减：营业费用Selling&Distributionexpense管理费用G&Aexpense财务费用Financeexpense三、营业利润（亏损以“—”填列）Profitfromoperation(-meansloss)加：投资收益（亏损以“—”填列）Add:Investmentincome补贴收入SubsidyIncome营业外收入Non-operatingincome减：营业外支出Less:Non-operatingexpense四、利润总额（亏损总额以“—”填列）ProfitbeforeTax减：所得税Less:Incometax少数股东损益Minorityinterest加：未确认投资损失Add:Unrealisedinvestmentlosses五、净利润（净亏损以“—”填列）Netprofit(-meansloss)加：年初未分配利润Add:Retainedprofits其他转入Othertransfer-in六、可供分配的利润Profitavailablefordistribution(-meansloss)减：提取法定盈余公积Less:Appropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefund提取储备基金Appropriationofreservefund提取企业发展基金Appropriationofenterpriseexpansionfund利润归还投资Capitalredemption七、可供投资者分配的利润Profitavailableforowners'distribution减：应付优先股股利Less:Appropriationofpreferenceshare'sdividend提取任意盈余公积Appropriationofdiscretionarysurplusreserve应付普通股股利Appropriationofordinaryshare'sdividend转作资本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital八、未分配利润Retainedprofitafterappropriation补充资料：SupplementaryInformation:1．出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinvestments2．自然灾害发生损失Lossesfromnaturaldisaster3．会计政策变更增加（或减少）利润总额Increase(decrease)inprofitduetochangesinaccountingpolicies4．会计估计变更增加（或减少）利润总额Increase(decrease)inprofitduetochangesinaccountingestimates5．债务重组损失Lossesfromdebtrestructuring现金流量表CashFlowStatement一、经营活动产生的现金流量：CashFlowfromOperatingActivities:销售商品、提供劳务收到的现金Cashreceivedfromsalesofgoodsorrenderingservices收到的税费返还Refundsoftaxes收到的其他与经营活动有关的现金Cashreceivedrelatingtootheroperatingactivities现金流入小计Sub-totalofcashinflows购买商品、接受劳务支付的现金Cashpaidforgoodsorreceivingservices支付给职工以及为职工支付的现金Cashpaidtoandonbehalfofemployees支付的各项税费Taxpayments支付的其他与经营活动有关的现金Cashpaidrelatingtootheroperatingactivities现金流出小计Sub-totalofcashoutflows经营活动产生的现金流量净额NetCashFlowfromOperatingActivities二、投资活动产生的现金流量：CashFlowfromInvestingActivities:收回投资所收到的现金Cashreceivedfromdisposalofinvestments处置子公司和其他经营单位收到的现金Cashreceivedfromdisposalofsubsidiaryorotheroperatingbusinessunits取得投资收益所收到的现金Cashreceivedfrominvestmentsincome处置固定资产、无形资产和其他长期资产而收到的现金净额Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets购买子公司所收到的现金Cashreceivedbyacquisitionofsubsidiary收到的其他与投资活动有关的现金Cashreceivedrelatingtootherinvestingactivities现金流入小计Sub-totalofcashinflows购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投资所支付的现金Cashpaidtoacquireinvestments支付的其他与投资活动有关的现金Cashpaymentsrelatingtootherinvestingactivities现金流出小计Sub-totalofcashoutflows投资活动产生的现金流量净额NetCashFlowfromInvestingActivities三、筹资活动产生的现金流量：CashFlowfromFinancingActivities:吸收投资所收到的现金Cashreceivedbyinvestors借款所收到的现金Cashreceivedfromborrowings其中：从金融机构借款所收到的现金Include:Cashreceivedfromfinancialinstitutionborrowings收到的其他与筹资活动有关的现金Cashreceivedrelatingtootherfinancingactivities现金流入小计Sub-totalofcashinflows偿还债务所支付的现金Repaymentsofborrowings其中：偿还金融机构债务所支付的现金Include:Repaymentsoffinancialinstitutionborrowings分配股利、利润和偿付利息所支付的现金Dividendspaid,profitdistributedorinterestpaid支付的其他与筹资活动有关的现金Cashpaymentsrelatingtootherfinancingactivities现金流出小计Sub-totalofcashoutflows筹资活动产生的现金流量净额NetCashFlowfromFinancingActivities四、汇率变动对现金的影响额EffectofForeignCurrencyTranslation五、现金及现金等价物净增加额NetIncrease(Decrease)inCashandCashEquivalents现金流量附表：SupplementaryInformation:1.将净利润调节为经营活动的现金流量：ReconciliationofNetProfittoCashFlowfromOperatingActivities:净利润NetProfit加：少数股东损益Add:Minorityinterest加：计提的资产减值准备Impairmentlossesonassets固定资产折旧Depreciationoffixedassets无形资产摊销Amortisationofintangibleassets长期待摊费用摊销Amortisationoflong-termdeferredexpenses待摊费用减少（减：增加）Decrease(increase)indeferredexpenses预提费用增加（减：减少）Increase(decrease)inaccruedexpenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses(gains)ondisposaloffixedassets,intangibleassetsandotherlong-termassets固定资产报废损失Lossesonwrite-offoffixedassets财务费用Financeexpense(income)投资损失（减、收益）Losses(gains)arisingfrominvestments递延税款贷款（减、借项）Deferredtaxcredit(debit)存货的减少（减、增加）Decrease(increase)ininventories经营性应收项目的减少（减、增加）Decrease(increase)inreceivablesunderoperatingactivities经营性应付项目的增加（减、减少）Increase(decrease)inpayablesunderoperatingactivities其他Others经营活动产生的现金流量净额Netcashflowfromoperatingactivities2.不涉及现金收支的投资和筹资活动：InvestingandFinancingActivitiesthatdonotInvolveCashReceiptsandPayments:债务转为资本Conversionofdebtintocapital一年内到期的可转换公司债券Reclassificationofconvertiblebondsexpiringwithinoneyearascurrentliability融资租入固定资产Fixedassetsacquiredunderfinanceleases3.现金及现金等价物净增加情况：NetIncreaseinCashandCashEquivalents:现金的期末余额Cashattheendoftheperiod减：现金的期初余额Less:cashatthebeginningoftheyear加：现金等价物的期末余额Add:cashequivalentsattheendoftheperiod减：现金等价物的期初余额Less:cashequivalentsatthebeginningoftheperiod现金及现金等价物净增加额Netincreaseincashandcashequivalents

资产负债表balancesheet损益表incomestatement/profitandlossaccount现金流量表cashflowstatement权益变动表statementofchangesinequityUFO不明飞行物？哈哈

有下列这些表：

1、资产负债表balancesheet

2、损益表incomestatement/profitandlossaccount

3、现金流量表cashflowstatement

4、权益变动表statementofchangesinequity

扩展资料：

会计报表是企业的会计人员根据一定时期（例如月、季、年）的会计记录，按照既定的格式和种类编制的系统的报告文件。

由于日常核算资料具有零星、分散、量大等特点，为了便于各级管理人员一目了然地掌握企业、单位一定时期的经济活动情况及其效益，必须将日常核算的资料按统一规定的格式和口径进行汇总和综合。

会计报表的重要作用主要体现在三个方面：

1、会计报表是与企业有经济利害关系的外部单位和个人了解企业的财务状况和经营成果，并据以作出决策的重要依据。

2、会计报表是国家经济管理部门进行宏观调控和管理的信息源。

3、会计报表提供的经济信息是企业内部加强和改善经营管理的重要依据。

按照不同的标准，会计报表也会分为很多类型：

1、按会计报表反映的内容，可以分为动态会计报表和静态会计报表。

2、按会计报表编报的时间，可以分为月度报表、季度报表、半年度报表和年度报表。

3、按会计报表编制的单位，可以分为单位报表和汇总报表。

4、按会计报表编制的范围，可以分为个别会计报表和合并会计报表。

5、按其服务的对象，可以分为对内报表和对外报表。

参考资料来源：百度百科--会计报表