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翻譯詞匯
中英財務專業術語
中英專業財務術語| Chinese | English |
| 拔付所屬資金 | Appropriated funds |
| 按本集團實際稅率計算的稅項費用 |
Taxes calculated based on actual tax rates for the Group |
| 按法定稅率計算的稅項 | Taxes calculated based on statutory tax rates |
| 保證借款 | Guaranteed loan |
| 本年計提 | Accrued charges in this year |
| 本年累計數 | Accumulated amount from this year |
| 本年利潤 | Profit from current year |
| 本年增加數 | Increase in this year |
| 本年增減變動金額 | Amount change in this year |
| 本年支付 | Payment in this year |
| 本年轉入固定資產 | Carried over fixed assets to this year |
| 本位幣 | Functional currency |
| 比較數字 | Comparison of Data |
| 表中帶“﹡”項目為合并會計報表專用 |
Items with * are exclusive for consolidated financial statements |
| 補充流動資本 | Supplemental current funds |
| 補充資料 | Supplemental information |
| 補貼前虧損的企業補貼收入 |
Business subsidy income for deficit enterprise before receiving subsidy |
| 不存在控制關系的關聯方 | Non-controlling affiliates |
| 不可抵扣的稅項費用 | Non-deductible tax expeneses |
| 財務報表的批準報出 | Approval and Issuing of the Financial Statement |
| 財務報表附注 | Notes to financial statements |
| 財務承諾 | Financial commitment |
| 財務費用 | Financial expenses |
| 采購設備及配件 | Equipment and parts procurement |
| 長期待攤費用 | Expenses for long-term amortization |
| 長期待攤費用的攤銷方法 |
Amortization method for expenses for long-term amortization |
| 長期待攤費用攤銷 | Amortized long-term expenses for amortization |
| 償還債務所支付的現金 | Cash repayments of amounts borrowed |
| 車船使用費 | Vehicle and vessel usage fee |
| 承兌匯票保證金 | Guarantee for bank's acceptance bill |
| 籌資活動產生的現金流量 | Cash flows from financing activities |
| 籌資活動產生的現金流量凈額 | Net cash flows from financing activities |
| 出口商品（產品）銷售成本 | Sales cost of export goods (products) |
| 出口商品（產品）銷售收入 | Sales revenue from export goods (products) |
| 出售、處置部門或被投資單位所得收益 |
Proceeding from sales/disposal of department or invested organization |
| 出售及報廢 | Sales and disposal |
| 出售無形資產收益 | Gain from sales of intangible assets |
| 出售無形資產損失 | Loss on sales of intangible assets |
| 出售子公司所收到現金 | Cash received from sales of subsidiary |
| 處理固定資產收益 | Gain from disposal of fixed assets |
|
處置固定資產、無形資產和其他長期資 產的損失(減：收益) |
Loss on disposal of fixed assets, intangible assets and other long-term assets (less: gain) |
|
處置固定資產、無形資產和其他長期資 產所收回的現金凈額 |
Net cash recovered from disposal of fixed assets, intangible assets and other long-term assets |
|
處置固定資產、無形資產和其他長期資 產所收回的現金凈額 |
Net cash received from disposal of fixed assets, intangible assets and other long－term assets |
| 處置固定資產凈損失 | Net loss on disposal of fixed assets |
| 處置流動資產的收益 | Proceeding from disposal of current assets |
|
處置子公司及其他營業單位收到的現 金凈額 |
Net cash received from disposal of subsidiaries or other business units |
| 存貨的減少 | Inventory reduction |
| 存貨跌價損失 | Loss on inventory |
| 存貨跌價準備 | Inventory valuation reserve |
|
存在控制關系的關聯方的注冊資本及 其變化情況 |
Registered capital and changes of the controlling affiliate |
| 存在控制關系的關聯方情況 | Controlling affiliate |
| 代購代銷收入 | Revenue from sales and purchase commission |
| 待處理固定資產凈損失 | Net loss on fixed assets to be settled |
| 待處理流動資產凈損失 | Net loss on current assets to be settled |
| 待轉銷匯兌損失 | Exchange loss to be written off |
| 單項金額重大 | Single serious items |
| 單項留用的資金 | Fund reserved for a single item |
| 擔保事項 | Guranties |
| 當期進項額 | Current input tax payable |
| 當期所得稅費用 | Current income tax |
| 當期銷項稅額 | Current output tax payable |
| 到期日 | Date of maturity |
| 抵押及保證借款 | Mortgage and guaranteed loan |
| 遞延收益 | Deferred gain |
| 遞延所得稅費用 | Deferred income tax |
| 遞延所得稅負債增加 | Deferred income tax liabilities increase |
| 遞延所得稅資產減少 | Deferred income tax assets decrease |
| 遞延資產 | deferred assets |
| 第3頁至第31頁的財務報表由以下人員簽署 |
Financial statements from Page 3 to Page 31 are signed by |
| 調整所得額 | Adjusted Income |
| 對股東的分配 | Distribution to shareholders |
| 對以前期間當期所得稅的調整 | Adjustment to current income tax for previous periods |
| 罰款凈收入 | Net income from penalties |
| 罰款支出 | Penalty expenditure |
| 法定代表人 | Legal representative |
| 法人資本 | Corporate capital |
| 房產稅 | Property tax |
| 非貨幣性交易收益 | Non-monetary transaction income |
| 非人民幣本期末金額 | Non-RMB closing amount |
| 分立 | Spin-off |
| 分配股利、利潤或償付利息所支付的現金 |
Cash payments for interest expenses and distribution of dividends or profit |
| 個人資本 | Personal capital |
| 工程投入占預算比例 | Percentage of construction investment in budget |
| 工會經費和職工教育經費 | Trade union fund and employee education fund |
| 公允價值變動收益 | Gain on fair value change |
| 公允價值變動損失 | Loss on fair value change |
| 購建固定資產、無形資產和其他長期資產所支付的現金 |
Cash paid to acquire fixed assets, intangible assets and other long－term assets |
| 購買商品、接受勞務支付的現金 | Cash paid for goods and services |
| 購買子公司所支付現金 | Cash paid for purchasing subsidiary |
| 股本 | Share capital |
| 股東權益 | Equity |
| 股東權益內部結構 | Internal structure of equity |
| 股東權益內部結轉 | Internal transfer of equity |
| 股東投入 | Investment from shareholders |
| 股東投入和減少資本 | Capital invested or reduced by shareholders |
| 股東投入資本 | Capital invested by shareholders |
| 股數 | Shares |
| 固定資產改良支出 | Expenditure on fixed assets improvement |
| 固定資產修理 | Fixed assets repair |
| 固定資產折舊年限差異 | Difference in depreciation period of fixed assets |
| 關聯方關系及其交易的披露 | Affiliation and disclosure of affiliate transactions |
| 歸屬于母公司股東的凈利潤 | Net profit attributed to shareholders of parent company |
| 歸屬于母公司股東權益合計 | Total equity attributed to shareholders of parent company |
| 國產設備投資抵免所得稅 | Income tax deduction for domestic equipment investment |
| 國家資本 | State capital |
| 國有法人資本 | State-owned corporate capital |
| 國債補助資金 | Treasury bond subsidies |
| 合并 | merger |
| 合并股東權益變動表 | Consolidated statement of equity changes |
| 合并價差 | Consolidated price difference |
| 壞賬損失 | Bad debt loss |
| 匯兌凈損失 | Net loss on exchange |
| 匯率變動對現金的影響 | Influence from foreign exchange rate changes on cash |
| 匯率變動對現金及現金等價物的影響 |
Influence from foreign exchange rate changes on cash and cash equivalent |
| 會計估計變更增加（或減少）利潤總額 |
Gross profit increased/decreased due to accounting estimation change |
| 會計機構負責人 | Head of accounting firm |
| 會計政策變更增加（或減少）利潤總額 |
Gross profit increased/decreased due to accounting policy change |
| 或有事項 | Contingencies |
| 貨幣換算差額 | Currency conversion difference |
| 基本每股收益 | Basic earnings per share |
| 集體法人資本 | Collectively-owned corporate capital |
| 集體資本 | Collectively-owned capital |
| 計入損益 | Accrued loss & profit |
| 計提 | Accrued charges |
| 計提比例 | Provision ratio |
| 記賬本位幣 | recording currency |
| 將凈利潤/虧損調節為經營活動的現金流量 |
Adjust net profit/loss to cash flow in operating activities |
| 將凈利潤調節為經營活動的現金流量 | Adjust net profit to cash flow in operating activities |
| 將凈利潤調節為經營活動現金流量 | Adjust net profit to cash flow in operating activities |
| 交易性金融負債 | Financial liabilities held for trading |
| 交易性金融資產 | Financial assets held for trading |
| 教育費附加 | Education surcharge |
| 結轉的含量工資包干結余 |
Balance carried forward from contracted performance-linked salary |
| 借貸記帳法 | debit and credit accounting system |
| 借款所收到的現金 | Cash received from borrowings |
| 借款條件 | Loan condition |
| 經營活動產生的現金流量 | Cash flows fom operating activities |
| 經營活動產生的現金流量凈額 | Net cash flows from operating activities |
| 經營性應付項目的增加 | Increase in operational payables |
| 經營性應收項目的減少 | Decrease in operational payables |
| 凈收益以“-”號填列 | Net profit in "-" |
| 捐贈支出 | Donation expenditure |
| 可供分配利潤 | Distributable profit |
| 可供股東分配的利潤 | Profit distributable to shareholders |
| 可供投資者分配的利潤 | Profit distributable to investors |
| 可隨時用于支付的其他貨幣資金 | Other monetary funds available for payment |
| 可隨時用于支付的銀行存款 | Bank saving available for payment |
| 庫存商品（產成品） | Commodity stocks (finished products) |
| 庫存現金 | Cash on hand |
| 累計攤銷 | Accumulated amortization |
| 累計折舊 | Accumulated depreciation |
| 利潤表 | Profit and Loss Statement |
| 利潤表及利潤分配表 | Profit and profit distribution statement |
| 利潤歸還投資 | Ploughback |
| 利息收入 | Interest income |
| 利息支出 | Interest expenditure |
| 美元現匯 | US dollars at spot exchange rate |
| 模具費 | Mold cost |
| 募股資金 | Fund raised with shares |
| 內部抵銷未實現利潤 | Internally offset unrealized profit |
| 年初分配利潤 | Profit distributed at beginning of year |
| 年末現金及現金等價物余額 | Year-end balance of cash and cash equivalent |
| 期初現金及現金等價物 | Cash and cash equivalent at beginning of period |
| 期貨保證金 | Future margin |
| 期貨收益 | future return |
| 其他不重大 | Other non-serious items |
| 其他調整因素 | Other adjustment factors |
| 其他非流動資產 | Other non-Current assets |
| 其他業務利潤 | Proft from other businesses |
| 其他應交款 | Other levies payable |
| 其他支出 | Other expenditure |
| 其他重大事項 | Other Important Issues |
| 其他轉入 | Other transfer in |
| 其中 | Including |
| 前五名欠款金額合計 | Total arrears of top 5 organizations |
| 欠款年限 | Age of arrear |
| 取得投資收益所收到的現金 | Cash received from returns on investments |
| 取得子公司及其他營業單位支付的現金凈額 | Net cash received from subsidiaries or other business units |
| 權責發生制 | accrual basis |
| 上級投入資金 | Fund invested by superior organization |
| 上年實際數 | Actual amount from last year |
| 上述（一）和（二）小計 | Subtotal of (1) and (2) above |
| 少數股東本期損益 | Current profit/loss of minority shareholders |
| 少數股東權益 | Minority interests |
| 少數股東損益 | Minority interests |
| 設備采購 | Equipment procurement |
| 社會保險費 | Social insurance fees |
| 審計報告 | Auditor’s report |
| 實收資本 | Paid-in capital |
| 收到的其他與籌資活動有關的現金 | Other cash received relating to financing activities |
| 收到的其他與經營活動有關的現金 | Other cash received relating to operating activities |
| 收到的其他與投資活動有關的現金 | Other cash received relating to investing activities |
| 收到的稅費返還 | Refund of tax and levies |
| 收購少數股權變動 | Change from minority equity purchase |
| 收購少數股權利得 | Profit from minority equity purchase |
| 收回投資所收到的現金 | Cash received from disposal of investments |
| 收支預算 | budget of revenues and expenditures |
| 首次執行企業會計準則 | Apply Enterprise Accounting Standard for the first time |
| 首次執行企業會計準則 | Applying Enterprise Accounting Standard for the first time |
| 稅率變動的影響 | Effet of tax rate change |
| 所有權受到限制的貨幣資金 | Monetary funds with restricted ownership |
| 所有者權益變動表 | Statement of change in equity |
| 所有者權益增減變動表 | Statement of change in equity |
| 攤銷 | Amortized |
| 特準儲備基金 | Authorized reserve fund |
| 特準儲備物資 | Physical assets reserve specifically authorized |
| 提取儲備基金 | Reserve fund withdrawal |
| 提取法定公益金 | Statutory public welfare fund withdrawal |
| 提取法定盈余公積 | Statutory surplus reserve withdrawal |
| 提取企業發展基金 | Venture expansion fund withdrawal |
| 提取任意盈余公積 | Free surplus reserve withdrawal |
| 提取職工福利及獎勵金 | Employee benefits and bonuses withdrawal |
| 投標保證金 | Bid bond |
| 投資活動產生的現金流量 | Cash flows from investing activities |
| 投資活動產生的現金流量凈額 | Net cash flows from investing activities |
| 投資收益 | Investment gain |
| 投資損失 | Investment loss |
| 投資所支付的現金 | Cash paid to acquire investments |
| 土地使用權 | Land use right |
| 土地使用稅 | Tenure tax |
| 外幣報表折算差額 |
Conversion difference for statements in foreign currency |
| 外幣報表折算差異 |
Conversion difference for statements in foreign currency |
| 外幣交易 | Transactions in foreign currency |
| 外方投資 | Foreign investment |
| 外商資本 | Foreign capital |
| 未處理資產損失 | Unsettled assets loss |
| 未分配利潤 | Undistributed profit |
| 未分配利潤轉增 | Conversion of undistributed profit |
| 未分配利潤轉增股本 | Conversion of undistributed profit to share capital |
| 未彌補虧損 | Loss uncovered |
| 未確認的可抵扣虧損 | Unrecognized deductible loss |
| 未確認的投資損失 | Unrecognized investment loss |
| 無形資產攤銷 | Amortized intangible assets |
| 無須納稅的收入 | Tax-exempt income |
| 吸收投資所收到的現金 | Cash received from capital contribution |
| 現金等價物 | Cash equivalent |
| 現金股利 | Cash dividend |
| 現金及現金等價物凈增加額 | Net increase in cash and cash equivalent |
| 現金及現金等價物期末余額 | Closing balance of cash and cash equivalent |
| 現金流出小計 | Sub－total of cash outflows |
| 現金流量表 | Cash flow statement |
| 現金流入小計 | Sub－total of cash inflows |
| 銷售費用及管理費用開支 | Sales, general and administrative expenses |
| 銷售商品、提供勞務收到的現金 |
Cash received from sale of goods or rendering of services |
| 新增資本 | New capital |
| 信用借款 | Credit loan |
| 信用證保證金 | Guarantee for LC |
| 衍生金融負債 | Financial derivatives liabilities |
| 衍生金融工具公允價值調整 | Adjustment on fair value of financial derivatives |
| 衍生金融資產 | Financial derivatives assets |
| 一年內到期的非流動負債 | Non-current liabilities due within one year |
| 已確認遞延所得稅負債 | recognized deferred income tax liabilities |
| 已確認遞延所得稅資產 | Recognized deferred income tax assets |
| 已審財務報表 | Audited financial statements |
| 以“-”號填列 | listed in "-" |
| 以前年度損益調整 | Profit/Loss adjustment for previous years |
| 銀行貸款 | Bank loans |
| 應付股利 | Dividends payable |
| 應付利息 | Interests payable |
| 應付普通股股利 | Common stock dividends payable |
| 應付普通股利 | Common stock dividends payable |
| 應付優先股股利 | Preferred stock dividends payable |
| 應付職工薪酬 | Wages payable |
| 應納稅所得額 | Taxable income |
| 應納增值稅額 | VAT payable |
| 應收補貼款 | Subsidies receivable |
| 應收出口退稅 | Tax refund for export receivable |
| 應由以后年度稅前利潤彌補的虧損 |
Loss to be made up by profit before tax from later years |
| 盈余公積 | Surplus reserve |
| 盈余公積補虧 | Surplus reserve against losses |
| 營業收入 | Business revenue |
| 營業外收入 | Non-operating revenue |
| 營業外支出 | Non-operating expenditure |
| 用以前年度含量工資結余彌補利潤 |
Profit to be made up with balance of contracted performance-linked salary from previous years |
| 預提費用 | Provision for expenses |
| 原材料 | Raw materials |
| 載于第10頁至第31頁的附注為本財務報表的組成部分 |
The notes on Page 10 to Page 31 are the constituents of this Financial Report. |
| 在產品 | Work in process |
| 在建工程轉入 | Carried over from construction project in progress |
| 暫收款 | Temporary receipts |
| 債務重組損失 | Loss on arrangement |
| 占應收賬款總額比例 | Percentage in total accounts receivable |
| 賬面價值 | Book value |
| 折合 | Converted to |
| 折扣或折讓 | Discount |
| 支付的各項稅費 | Payments of all types of taxes |
| 支付的其他與籌資活動有關的現金 | Other cash payments relating to financing activities |
| 支付的其他與經營活動有關的現金 | Other cash paid relating to operating activities |
| 支付的其他與投資活動有關的現金 | Other cash payments relating to investing activities |
| 支付的押金和保證金 | Deposits paid |
| 支付給職工以及為職工支付的現金 | Cash paid to and on behalf of employees |
| 直接計入股東權益的利得和損失 | Gain and loss directly attributed to equity |
| 職工福利費 | Employee benefits |
| 中方投資 | Chinese investment |
| 中國進出口銀行 | China Exim Bank |
| 中華人民共和國國家外匯管理局 |
State Administration of Exchange Control of the People's Republic of China |
| 主管會計工作負責人 | Chief financial officer |
| 主營業成本 | Main business cost |
| 主營業務收入 | Main business revenue |
| 主營業務收入凈額 | Net income from main business |
| 住房公積金 | Housing fund |
| 注釋號 | Note No. |
| 轉回 | Reversal |
| 轉銷 | write-off |
| 轉作資本（或股本的普通股利） |
Conversion from common stock dividends to paid in capital |
| 追溯調整、重述后年初余額凈利潤 |
Beginning of year net profit after retrospective adjustment and restatement |
| 資本公積 | Capital reserve |
| 資本公積轉增股本 | Conversion of capital reserve to share capital |
| 資本性支出承諾 | Capital expenditure commitment |
| 資本溢價 | Capital surplus |
| 資本盈余 | Capital surplus |
| 資產負債表 | Balance sheet |
| 資產負債表日后事項 | Events Occurring after the Balance Sheet Date |
| 資產減值計提 | Provision for assets impairment |
| 資產減值損失 | Loss on assets impairment |
| 資金來源 | Source of fund |
| 子公司適用不同稅率的影響 |
Influence from different tax rates applicable to subsidiaries |
| 子公司支付給少數股東的股利 |
Dividends paid to minority shareholders by subsidiaries |
| 子公司支付給少數股東的股益 |
Ownership interest paid to minority shareholders by subsidiaries |
| 自然災害所發生的損失 | Loss from natural disasters |
| 自有資金 | Own fund |
| 套期工具 | hedging instrument |
| 原制度資本公積 | Capital reserve under former regulation |
| 利息資本化金額 | Capitalized interest |
| 公益性捐贈支出 | Public welfare donation expenditure |
| 公允價值變動損益 | Gain and loss on fair value changes |
| 處置交易性金融資產及金融負債取得的投資收益 |
Investment gain from disposal of financial assets and liabilities held for trading |
| 單獨進行減值測試的應收帳款減值準備轉回 |
Reverse of accounts receivable impairment reserve for separate impairment testing |
| 匯率 | exchange rate |
| 人民幣對美元貶值 | Devaluation of RMB against USD |
| 人民幣對美元升值 | Appreciation of RMB against USD |
| 即期 | Immediate |
| 對外提供擔保形成的或有負債 | Contingent liabilities from external guaranty provision |
| 流動資產 | Current assets |
| 合并資產負債表 | Consolidated Balance Sheet |
| 資產 | Assets |
| 會計年度,財政年度 | FY=fiscal year |
| 貨幣資金 | Monetary funds |
| 應收票據 | Notes receivable |
| 應收賬款 | Accounts receivable |
| 預付款項 | Advance to suppliers |
| 其他應收款 | 0ther receivables |
| 存貨 | Inventory |
| 其他流動資產 | Other current assets |
| 流動資產合計 | Total Current Assets |
| 非流動資產 | Non-Current assets: |
| 固定資產 | Fixed Assets |
| 在建工程 | Construction in progress |
| 工程物資 | Construction materials |
| 無形資產 | Intangible assets |
| 遞延所得稅資產 | Deferred income tax assets |
| 非流動資產合計 | Total Non-Current assets |
| 資產總計 | Total Assets |
| 負債和股東權益 | Liabilities and Owner's Equity |
| 流動負債 | Current liabilities |
| 短期借款 | Short-term loans |
| 應付票據 | Notes payable |
| 應付賬款 | Accounts Payable |
| 預收款項 | Advance from customers |
| 應交稅費 | Taxes payable |
| 其他應付款 | Other payables |
| 流動負債合計 | Total Current Liabilities |
| 非流動負債 | Non-Current liabilities |
| 長期借款 | Long-term loans |
| 專項應付款 | Special payables |
| 遞延所得稅負債 | Deferred income tax liabilities |
| 非流動負債合計 | Total Non current Liabilities |
| 負債合計 | Total Liabilites |
| 股東權益合計 | Total Owners' Equity |
| 負債和股東權益總計 | Total of Liabilities and Owners' Equity |
| 合并利潤表 | Consolidated Profit Statement |
| 營業成本 | Business income |
| 營業稅金及附加 | Taxes and surcharges for business |
| 銷售費用 | Operating expenses |
| 管理費用 | General and administrative expenses |
| 公允價值變動收益 | Gain on fair value change |
| 營業利潤 | Business profit |
| 利潤總額 | Gross profit |
| 所得稅費用 | Income tax |
| 凈利潤 | Net Profit |
| 歸屬于母公司股東權益 |
Total equity attributed to shareholders of parent company |
|
所有者權益 合計 |
Total Owners' Equity |
| 上年年末余額 | Cash at the end of last year |
| 本年年初余額 | Cash at the beginning of the yrar |
|
利潤分配 |
Profit distribution |
| 提取盈余公積 | Surplus reserve withdrawal |
| 本年年末余額 | Cash at the end of the year |
| 合并現金流量表 | Consolidated cash Flow Statement |
| 收到其他與經營活動有關的現金 | Other cash received relating to operation |
| 經營活動現金流入小計 | Sub-total of cash inflows |
| 支付其他與經營活動有關的現金 | Other cash paid relating to operation |
| 經營活動現金流出小計 | Sub-total of cash outflows |
| 取得投資收益收到的現金 | Cash received from return on investment |
| 投資活動現金流入小計 | Sub-total of cash inflows |
|
購建固定資產、無形資產和其他長期資產 支付的現金 |
Cash paid to acquire fixed assets, intangible assets & other long-term assets |
| 投資支付的現金 | Cash paid for investment |
| 支付其他與投資活動有關的現金 | Other cash payments relating to investment |
| 投資活動現金流出小計 | Sub-total of cash outflows |
| 吸收投資收到的現金 | Cash received from capital contribution |
| 取得借款收到的現金 | Cash received from loans |
| 籌資活動現金流入小計 | Sub-total of cash inflows |
| 償還債務支付的現金 | Cash repayments of amounts borrowed |
| 支付其他與籌資活動有關的現金 | Other cash payments relating to financing activites |
| 籌資活動現金流出小計 | Sub-total of cash outflows |
| 年初現金及現金等價物余額 | Cash and cash equivalent at beginning of period |
| 長期股權投資 | long-term equity investments |
| 股東權益變動表 | Statement of equity changes |
| 收回的現金凈額 | Net cash received |
| 年末現金及現金等價物余額 | Year-end balance of cash and cash equivalent |
| 待攤費用 | deferred expenses |
| 固定資產原價 | Fixed assets-cost |
| 固定資產凈值及凈額 | Fixed assets-net value and Net fixed assets |
| 固定資產合計 | Total Fixed Assets |
| 無形資產及其他資產 | Intangible assets and other assets |
| 其他長期資產 | Other long-term assets |
| 無形資產及其他資產合計 | Total of Intangible Assets and other Assets |
| 負債及所有者權益 | Liabilities and Owner's Equity |
| 應付工資 | Wges payable |
| 應交稅金 | Taxes payable |
| 一年內到期的長期負債 | Long liabilities due within one year |
| 長期負債 | Long liabilities |
| 長期負債合計 | Total Long-term Liabilities |
| 所有者權益 | Owners' Equity |
| 未彌補虧損 | Loss uncovered |
| 所有者權益合計 | Total Owners' Equity |
| 負債和所有者權益總計 | Total of Liabilities and Owners' Equity |
| 財務報表 | Financial statements |
| 組成部分 | constituent |
| 利潤及利潤分表 | Profit and profit distribution statement |
| 主營業務成本 | Main business cost |
| 主營業務稅金及附加 | Taxes and surcharges for main business |
| 主營業務利潤/(虧損) | Main business profit /loss |
| 其他業務利潤/(虧損) | Other business profit/loss |
| 營業費用 | Operating expenses |
| 營業利潤/(虧損) | Operating profit /loss |
| 利潤/(虧損)總額 | Total profit/loss |
| 所得稅 | Income tax |
| 凈利潤/(虧損) | Net Profit/loss |
| 年初未分配利潤/(未彌補虧損) |
Undistributed profit at the beginning of year/Loss uncovered |
| 可供分配的利潤 | Profit distributable |
| 年末未分配利潤/(未彌補虧損 | Undistributed profit at the end of year |
| 分配利潤或償付利息所支付的現金 |
Cash payments for interest expenses and distribution of dividends or profit |
| 計提的資產減值準備 | Assets depreciation reserve withdrawn |
| 固定資產折舊 | Depreciation of fixed assets |
| 待攤費用的減少(減：增加) | Decrease in deferred expenses (less:increase) |
| 其他 | Other |
| 現金及現金等價物凈增加情況 | Net increase in cash and cash equivalents |
| 現金的年末余額 | Cash at end of year |
| 現金的年初余額 | Cash at beginning of year |
| 其中：新增資本 | Including :New capital |
| 其它資本公積 | Other captial reserve |
| 本年凈利潤(虧損) | Net profits/loss |
| 預收賬款 | Advance from customers |
| 應付福利費 | Benefits payable |
| 補貼收入 | Subsidies income |
| 已分配利潤 | Distributed profit |
| 稅費返還收到的現金 | Refund of tax and levies |
| 經營活動產生的現金流量凈額 | Net cash flows from operation |
| 報廢固定資產、無形資產和其他長期資產所收到的現金 |
Cash received from disposal of fixed assets, intangible assets & other long-term assets |
| 匯率變動的影響 |
Influence from foreign exchange rate changes on cash |
| 待攤費用減少 | Decrease in deferred expenses |
| 預提費用增加 | Increase in accrued expenses |
| 固定資產報廢收益 | Income from fixed assets write-off |
| 負債及所有者權益總計 | Total of Liabilities and Owners' Equity |
| 企業會計準則 | Accounting Standards for Enterprises |
| 內部控制 | Internal control |
| 會計政策 | Accounting policies |
| 會計估計 | Accounting estimates |
| 注冊會計師 | Certified Public Accountants (CPAs) |
| 中國注冊會計師審計準則 |
Auditing Standard for Chinese Certified Public Accountants |
| 遵守職業道德規范 | To comply with the professional ethics |
| 計劃和實施審計工作 | Plan and conduct auditing |
| 實施審計程序 | Implementation of auditing procedures |
| 內部控制 | Internal control |
| 企業會計制度 | Accounting System for Enterprises |
| 企業法人營業執照 | Corporate Business license |
| 幣種 | Currency |
| 原幣 | Original Currency |
| 匯率 | Exchange Rate |
| 會計年度 | Fiscal year |
| 記賬本位幣 | Recording currency |
| 記賬基礎和計價原則 | Accounting basis and valuation principle |
| 會計核算 | Accounting records |
| 外幣業務 | Transactions in foreign currency |
| 基準匯率 | Benchmark exchange rate |
| 結算日 | On the settlement day |
| 年末匯率 | Exchange rate at year end |
| 現金 | Cash on hand |
| 銀行存款 | Cash in bank |
| 其他貨幣資金 | Other monetary fund |
| 外埠存款 | Deposit in other cities |
| 銀行本票 | Cashier's cheque |
| 銀行匯票 | Bank draft |
| 信用卡 | Credit card |
| 信用保證金 | Deposit to creditor |
| 存出投資款 | Cash in investing account |
| 短期投資 | Short-term investments |
| 短期股票投資 | Short-term stock investments |
| 短期債券投資 | Short-term bond investments |
| 短期基金投資 | Short-term fund investments |
| 其他短期投資 | Other short-term investments |
| 短期投資跌價準備 |
Provision for loss on decline in value of short-term investments |
| 應收股利 | Dividends receivable |
| 壞賬準備 | Provision for bad debts |
| 預付賬款 | Advace to suppliers |
| 物資采購 | Materials purchased |
| 包裝物 | Containers |
| 低值易耗品 | Low cost and short lived articles |
| 材料成本差異 | Cost variances of material |
| 半成品 | Semi-finished products |
| 庫存商品 | Merchandise inventory |
| 商品進銷差價 |
Margin between selling and purchasing price on merchandise |
| 委托加工物資 |
Material on consignment for further processing |
| 委托代銷商品 | Goods on consignment-out |
| 受托代銷商品 | Goods on consignment-in |
| 存貨跌價準備 | Provison for impairment of inventories |
| 分期收款發出商品 | Goods on instalment sales |
| 待攤費用 | Prepaid expense |
| 股票投資 | Long-term stock investments |
| 其他股權投資 | Other long-term equity investments |
| 長期債權投資 | Long-term debt investments |
| 債券投資 | Long-term bond investments |
| 其他債券投資 | Other long-term debt investments |
| 長期投資減值準備 |
Provison for impairment of long-term inventories |
| 委托貸款 | Entrusted loan |
| 委托貸款本金 | Principal of entrusted loan |
| 委托貸款利息 | Interest of entrusted loan |
| 固定資產原價 | Fixed assets - cost |
| 專用材料 | Specific purpose materials |
| 專用設備 | Specific purpose equipments |
| 預付大型設備款 | Prepayments for major equipments |
| 為生產準備的工具及器具 |
Tools and instruments prepared for production |
| 在建工程減值準備 |
Provision for impairment of construction in process |
| 固定資產清理 | Liquidation of fixed assets |
| 未確認融資費用 | Unrecognized financing charges |
| 長期待攤費用 | Long-term deferred expenses |
| 毛利潤 | gross profit |
| 運營利潤稅后 | operation profit after tax |
| 資本開支 | capital expenditure |
| 股權分置流通權 | Equity Allocation and circulation right |
| 遞延稅款借項 | Deferred taxes debit |
| 內部銀行存款 | Internal bank deposit |
| 內部單位存款 | Internal institutional deposit |
| 一年內到期的長期債權投資 | Long-term debt investment due within 1 year |
| 應付權證 | Warrants payable |
| 應付債券 | Bonds payable |
| 可供出售金融資產 | Financial assets available for sale |
| 遞延稅款貸項 | Deferred taxes credit |
| 持有至到期投資 | Held-to-maturity investment |
| 合并報表內的長期股權投資 |
Long-term equity investments in consolidated financial statements |
| 未納入合并報表的長期股權投資 |
Long-term equity investments not in consolidated financial statements |
| 投資性房地產 | Investment real estate |
| 生產性生物資產 | Productive Biological Assets |
| 準備物資 | Physical assets reserve |
| 應交稅費 | Taxes and levies payable |
| 長期應付款 | Long-term accounts payable |
| 預計負債 | Estimated liabilities |
| 內部銀行借款 | Internal bank borrowings |
| 內部單位貸款 | Internal institutional loans |
| 應付職工薪酬 | Payroll payable |
| 庫存股 | Treasury shares |
| 一般風險準備 | General risk reserve |
| 歸屬于母公司所有者權益合計 |
Total equity attributed to owners of parent company |
| 研究與開發費 | R&D expenses |
| 業務招待費用 | Entertainment expenses |
| 欄次 | Column |
| 上級撥入及撥付所屬單位資金 |
Appropriation of funds from superior organization |
| 其他非經常性損益 | Other non-recurring gains and losses |
| 子公司吸收少數股東投資收到的現金 |
Cash received from minority investment in subsidiaries |
| 對聯營企業和合營企業的投資收益 |
Investment gain from joint ventures and associated enterprises |
| 開發支出 | Development expenditure |
| 商譽 | Goodwill |
| 融資租入固定資產 |
Fixed assets acquired under finance leases |
| 自制半成品 | self-made semi-finished goods |
| 轉增股本的普通股股票股利 |
Common stock dividends converted to share capital |
| 期末數 | Closing amount |
| 年初數 | Opening Amount of the year |
| 歸還投資者投資 | Investment returned |
| 本年累計金額 | Accumulated in Current Year |
| 本月發生額 | Current month |
| 應付普通股現金股利 | Common stock cash dividends payable |
| 其他向投資者分配的股利（利潤） | Other dividends/profits distributed to investors |
| 期末未分配利潤 | Undistributed profits at end of period |
| 上交國有資本經營收益情況 | Operation earning on state-owned capital paid |
| 吸收投資收到的現金 | Cash received from investment |
| 集團總部填 | Completed by headquarters of group |
| 應上交國有資本收益 | Earnings on state-owned capital payable |
| 國有獨資企業上交國家利潤 | Profits paid to state as state-owned enterprise |
| 國有控股公司分配國家利潤 |
Profits distributed to state as state-controlled company |
| 國有產權轉讓收益 |
Proceeds from assignment of state-owned assets and equity |
| 清算收入 | Income from liquidation |
| 應上交其他國有資本金收益 | Other earnings on state-owned capital payable |
| 實際已上交國有資本收益 | Earnings on state-owned capital actually paid |
| 行次 | Line |
| 上年同期金額 | Amount in same period last year |
| 油氣資產 | Oil and gas assets |
| 剔除未處理資產損失后的金額 | Amount with unsettled asset loss removed |
| 本年實際數 | Actual amount this year |
| 上年實際數 | Actual amount last year |
| 非流動資產處置利得 | Gains on disposal of non-current assets |
| 非貨幣性資產交換利得 | Gains on non-monetary assets exchange |
| 政府補助 | Government subsidies |
| 債務重組利得 | Gains on arrangement |
| 非流動資產處置損失 | Losses on disposal of non-current assets |
| 非貨幣性資產交換損失 | Losses on non-monetary assets exchange |
| 虧損以"-"填列 | Losses in "-" |
| 虧損總額以"-"填列 | Gross loss in "-" |
| 每股收益 | Earnings per share |
| 期初（期末）現金及現金等價物余額 |
Beginning/closing balance of cash and cash equivalent |
| 上期欠交 | Opening overdue |
| 期末未交 | Closing overdue |
| 認繳出資額 | Subscribed investment |
| 認購費 | Subscription fee |
| 顧問費及信托利益 | Consulting fee and trust interest |
| 勞務費 | Labor cost |
| 固定信托報酬 | Fixed trust revenue |
| 場地費 | Space rental fee |
| 服務費 | Service charge |
| 前期差錯更改 | Prior error correction |
| 固定資產折舊、油氣資產所耗、生產性生物資產折舊 |
Depreciation of fixed assets, consumed oil and gas assets, depreciation of productive biological assets |
| 可供出售金融資產公允價值變動金額 |
Change in fair value of financial assets available for sale |
| 權益法下被投資單位其他所有者權益變動的影響 |
Influence of other change in owner's equity of invested units under equity method |
| 與計入所有者權益項目相關的所得稅影響 |
Influence on income tax related to accrued owner's equity items |
| 股份支付計入所有者權益的金額 |
Amount of share payment recorded in owner's equity |
| 輔助材料 | Auxiliary material |
| 燃料動力類 | Feul energy |
| 包裝物類 | containers |
| 五金電器類 | hardware and electrical appliances |
| 外購配件類 | outsourced parts |
| 受托加工材料 | Material processing on consignment - in |
| 財產一切險 | property all risks insurance |
| 政策性掛賬 | Policy-related loss on account |
| 債權轉股權 | Debt-for-equity swap |
| 補充流動資本 | Supplementary current capital |
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