利润和资产负债表中英对照.docx

利润表 E 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
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 e)
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:e on investment
加:营业外收入 Add:Non-operating e
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:e tax
profit
资产负债表 BALANCE SHEET学会计论坛bbs.

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 pany 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 investments within a year
流动资产合计 Total current assets
长期投资: LONG T