应收帐款的英文款翻译款英语怎么说

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会计科目英文翻译

一、资产类Assets

流动资产Currentassets

货币资金Cashandcashequivalents

1001现金Cash

1002银行存款Cashinbank

1009其他货币资金Othercashandcash

equivalents

\'100901外埠存款OthercityCashin

bank

\'100902银行本票Cashier\'scheque

\'100903银行汇票Bankdraft

\'100904信用卡Creditcard

\'100905信用证保证金L/CGuarantee

deposits

\'100906存出投资款Refundable

deposits

1101短期投资Short-terminvestments

\'110101股票Short-terminvestments-

stock

\'110102债券Short-terminvestments-

corporatebonds

\'11010孟母不欺子 3基金Short-terminvestments-

corporatefunds

\'110110其他Short-terminvestments-

other

1102短期投资跌价准备Short-term

investmentsfallingpricereserves

应收款Accountreceivable

1111应收票据Notereceivable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

1121应收股利Dividendreceivable

1122应收利息Interestreceivable

1131应收账款Accountreceivable

1133其他应收款Othernotes

receivable

1141坏账准备Baddebtreserves

1151预付账款Advancemoney

1161应收补贴款Coverdeficitby

statesubsidiesofreceivable

库存资产Inventories

1201物资采购Suppliespurchasing

1211原材料Rawmaterials

1221包装物Wrappage

1231低值易耗品Low-valueconsumption

goods

1232材料成本差异Materialscost

variance

1241自制半成品Semi-Finishedgoods

1243库存商品Finishedgoods

1244商品进销差价Differencesbetween

purchasingandsellingprice

1251委托加工物资Workinprocess-

outsourced

1261委托代销商品Trusttoandsell

thegoodsonacommissionbasis

1271受托代销商品Commissionedand

sellthegoodsonacommissionbasis

1281存货跌价准备Inventoryfalling

pricereserves

1291分期收款发出商品Collectmoney

andsendoutthegoodsbystages

1301待摊费用Deferredandprepaid

expenses

长期投资Long-terminvestment

1401长期股权投资Long-term

inve燕山雪花大如席下一句 stmentonstocks

\'140101股票投资Investmentonstocks

\'140102其他股权投资Otherinvestment

onstocks

1402长期债权投资Long-term

investmentonbonds

\'140201债券投资Investmentonbonds

\'140202其他债权投资Otherinvestment

onbonds

1421长期投资减值准备Long-term

investmentsdepreciationreserves

股权投资减值准备Stockrights

investmentdepreciationreserves

债权投资减值准备Bcreditor\'srights

investmentdepreciationreserves

1431委托贷款Entrustloans

\'143101本金Principal

\'143102利息Interest

\'143103减值准备Depreciation

reserves

1501固定资产Fixedassets

房屋Building

建筑物Structure

机器设备Machineryequipment

运输设备Transportationfacilities

工具器具Instrumentsandimplement

1502累计折旧Accumulated

实用文档

depreciation

1505固定资产减值准备Fixedassets

depreciationreserves

房屋、建筑物减值准备

Building/structuredepreciation

reserves

机器设备减值准备Machineryequipment

depreciationreserves

1601工程物资Projectgoodsand

material

\'160101专用材料Special-purpose

material

\'160102专用设备Special-purpose

equipment

\'160103预付大型设备款Prepayments

forequipment

\'160104为生产准备的工具及器具

Preparativeinstrumentsandimplement

forfabricate

1603在建工程Construction-in-process

安装工程Erectionworks

在安装设备Erectingequipment-in-

process

技术改造工程Technicalinnovation

project

大修理工程Generaloverhaulproject

1605在建工程减值准备Construction-

in-processdepreciationreserves

1701固定资产清理Liquidationof

fixedassets

1801无形资产Intangibleassets

专利权Patents

非专利技术Non-Patents

商标权Trademarks,Tradenames

著作权Copyrights

土地使用权Tenure

商誉Goodwill

1805无形资产减值准备Intangible

Assetsdepreciationreserves

专利权减值准备Patentrights

depreciationreserves

商标权减值准备trademarkrights

depreciationreserves

1815未确认融资费用Unacknowledged

financialcharges

待处理财产损溢Waitdealassetsloss

orincome

1901长期待摊费用Long-termdeferred

andprepaidexpenses

1911待处理财产损溢Waitdealassets

lossorincome

\'191101待处理流动资产损溢Waitdeal

intangibleassetslossorincome

\'191102待处理固定资产损溢Waitdeal

fixedassetslossorincome

二、负债类Liability

短期负债Currentliability

2101短期借款Short-termborrowing

2111应付票据Notespayable

银行承兑汇票Bankacceptance

商业承兑汇票Tradeacceptance

2121应付账款Accountpayable

2131预收账款Depositreceived

2141代销商品款Proxysalegoods

revenue

2151应付工资Accruedwages

2153应付福利费Accruedwelfarism

2161应付股利Dividendspayable

2171应交税金Taxpayable

\'217101应交增值税valueaddedtax

payable

\'21710101进项税额Withholdingson

VAT

\'21710102已交税金Payingtax

\'21710103转出未交增值税UnpaidVAT

changeover

\'21710104减免税款Taxdeduction

\'21710105销项税额Substitutedmoney

onVAT

\'21710106出口退税Taxreimbursement

forexport

\'21710107进项税额转出Changeover

withnoldingsonVAT

\'21710108出口抵减销产品应纳税额

Exportdeductdomesticsalesgoods

tax

\'21710109转出多交增值税OverpaidVAT

changeover

\'21710110未交增值税UnpaidVAT

\'217102应交营业税Businesstax

payable

\'217103应交消费税Consumptiontax

payable

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\'217104应交资源税Resourcestax

payable

\'217105应交所得税Incometaxpayable

\'217106应交土地增值税Incrementtax

onlandvaluepayable

\'217107应交城市维护建设税Taxfor

maintainingandbuildingcities

payable

\'217108应交房产税Housingproperty

taxpayable

\'217109应交土地使用税Tenuretax

payable

\'217110应交车船使用税Vehicleand

vesselusagelicenseplatetax(VVULPT)

payable

\'217111应交个人所得税Personal

incometaxpayable

2176其他应交款Otherfundin

conformitywithpaying

2181其他应付款Otherpayables

2191预提费用Drawingexpensein

advance

其他负债Otherliabilities

2201待转资产价值Pendingchangerover

assetsvalue

2211预计负债Anticipation

liabilities

长期负债Long-termLiabilities

2301长期借款Long-termloans

一年到期的长期借款Long-termloans

duewithinoneyear

一年后到期的长期借款Long-termloans

dueoveroneyear

2311应付债券Bondspayable

\'231101债券面值Facevalue,Par

value

\'231102债券溢价Premiumonbonds

\'231103债券折价Discountonbonds

\'231104应计利息Accruedinterest

2321长期应付款Long-termaccount

payable

应付融资租赁款Accruedfinancial

leaseoutlay

一年到期的长期应付Long-termaccount

payableduewithinoneyear

一年后到期的长期应付Long-term

accountpayableoveroneyear

2331专项应付款Specialpayable

一年到期的专项应付Long-termspecial

payableduewithinoneyear

一年后到期的专项应付Long-term

specialpayableoveroneyear

2341递延税款Deferraltaxes

三、所有者权益类OWNERS\'EQUITY

资本Capita

3101实收资本(或股本)Paid-up

capital(orstock)

实收资本Paicl-upcapital

实收股本Paid-upstock

3103已归还投资InvestmentReturned

公积

3111资本公积Capitalreserve

\'311101资本(或股本)溢价Cpital(or

Stock)premium

\'311102接受捐赠非现金资产准备

Receivenon-cashdonatereserve

\'311103股权投资准备Stockright

investmentreserves

\'311105拨款转入Allocatesums

changeoverin

\'311106外币资本折算差额Foreign

currencycapital

\'311107其他资本公积Othercapital

reserve

3121盈余公积Surplusreserves

\'312101法定盈余公积Legalsurplus

\'312102任意盈余公积Freesurplus

reserves

\'312103法定公益金Legalpublic

welfarefund

\'312104储备基金Reservefund

\'312105企业发展基金Enterprise

expensionfund

\'312106利润归还投资Profits

capitalizadonreturnofinvestment

利润Profits

3131本年利润Currentyearprofits

3141利润分配Profitdistribution

\'314101其他转入Otherchengeoverin

\'314102提取法定盈余公积Withdrawal

legalsurplus

\'314103提取法定公益金Withdrawal

legalpublicwelfarefunds

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\'314104提取储备基金Withdrawal

reservefund

\'314105提取企业发展基金Withdrawal

reserveforbusinessexpansion

\'314106提取职工奖励及福利基金

Withdrawalstaffandworkers\'bonus

andwelfarefund

\'314107利润归还投资Profits

capitalizadonreturnofinvestment

\'314108应付优先股股利Preferred

Stockdividendspayable

\'314109提取任意盈余公积Withdrawal

othercommonaccumulationfund

\'314110应付普通股股利CommonStock

dividendspayable

\'314111转作资本(或股本)的普通股股利

CommonStockdividendschangeto

assets(orstock)

\'314115未分配利润Undistributed

profit

四、成本类Cost

4101生产成本Costofmanufacture

\'410101基本生产成本Basecostof

manufacture

\'410102辅助生产成本Auxiliarycost

ofmanufacture

4105制造费用Manufacturingoverhead

材料费Materials

管理人员工资ExecutiveSalaries

奖金Wages

退职金Retirementallowance

补贴Bonus

外保劳务费Outsourcingfee

福利费Employeebenefits/welfare

会议费Coferemce

加班餐费Specialduties

市交通费Businesstraveling

通讯费Correspondence

费Correspondence

水电取暖费WaterandSteam

税费Taxesanddues

租赁费Rent

管理费Maintenance

车辆维护费Vehiclesmaintenance

油料费Vehiclesmaintenance

培训费Educationandtraining

接待费Entertainment

图书、印刷费Booksandprinting

运费Transpotation

保险费Insurancepremium

支付手续费Commission

杂费Sundrycharges

折旧费Depreciationexpense

机物料消耗Articleofconsumption

劳动保护费Laborprotectionfees

季节性停工损失Lossonseasonality

cessation

4107劳务成本Servicecosts

五、损益类Profitandloss

收入Income

业务收入OPERATINGINCOME

5101主营业务收入Primeoperating

revenue

产品销售收入Salesrevenue

服务收入Servicerevenue

5102其他业务收入Otheroperating

revenue

材料销售Salesmaterials

代购代售

包装物出租Wrappagelease

出让资产使用权收入Remiserightof

assetsrevenue

返还所得税Reimbursementofincome

tax

其他收入Otherrevenue

5201投资收益Investmentinco为什么不让研究明史 me

短期投资收益Currentinvestment

income

长期投资收益Long-terminvestment

income

计提的委托贷款减值准备Withdrawalof

entrustloansreserves

5203补贴收入Subsidizerevenue

国家扶持补贴收入Subsidizerevenue

fromcountry

其他补贴收入Othersubsidizerevenue

5301营业外收入NON-OPERATINGINCOME

非货币性交易收益Non-cashdealincome

现金溢余Cashoverage

处置固定资产净收益Netincomeon

disposaloffixedassets

出售无形资产收益Incomeonsalesof

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intangibleassets

固定资产盘盈Fixedassetsinventory

profit

罚款净收入Netamercementincome

支出Outlay

业务支出Revenuecharges

5401主营业务成本Operatingcosts

产品销售成本Costofgoodssold

服务成本Costofservice

5402主营业务税金及附加Taxand

associatecharge

营业税Salestax

消费税Consumptiontax

城市维护建设税Taxformaintaining

andbuildingcities

资源税Resourcestax

土地增值税Incrementtaxonland

value

5405其他业务支出Otherbusiness

expense

销售其他材料成本Othercostof

materialsale

其他劳务成本Othercostofservice

其他业务税金及附加费Othertaxand

associatecharge

费用Expenses

5501营业费用Operatingexpenses

代销手续费Consignmentcommission

charge

运杂费Transpotation

保险费Insurancepremium

展览费Exhibitionfees

广告费Advertisingfees

5502管理费用Adminisstrative

expenses

职工工资StaffSalaries

修理费Repaircharge

低值易耗摊销Articleofconsumption

办公费Officeallowance

差旅费Travellingexpense

工会经费Labourunionexpenditure

研究与开发费Researchanddevelopment

expense

福利费Employeebenefits/welfare

职工教育经费Personneleducation

待业保险费Unemploymentinsurance

劳动保险费Labourinsurance

医疗保险费Medicalinsurance

会议费Coferemce

聘请中介机构费Intermediaryorgans

咨询费Consultfees

诉讼费Legalcost

业务招待费Businessentertainment

技术转让费Technologytransferfees

矿产资源补偿费Mineralresources

compensationfees

排污费Pollutiondischargefees

房产税Housingpropertytax

车船使用税Vehicleandvesselusage

licenseplatetax(VVULPT)

土地使用税Tenuretax

印花税Stamptax

5503财务费用Financecharge

利息支出Interestexchange

汇兑损失Foreignexchangeloss

各项手续费Chargefortrouble

各项专门借款费用Special-borrowing

cost

5601营业外支出Nonbusiness

expenditure

捐赠支出Donationoutlay

减值准备金Depreciationreserves

非常损失Extraordinaryloss

处理固定资产净损失Netlos有朋自远方来的名言警句 son

disposaloffixedassets

出售无形资产损失Lossonsalesof

intangibleassets

固定资产盘亏Fixedassetsinventory

loss

债务重组损失Lossonarrangement

罚款支出Amercementoutlay

5701所得税Incometax

以前年度损益调整Prioryearincome

adjustment

一、企业财务会计报表封面FINANCIAL

REPORTCOVER

报表所属期间之期末时间点Period

Ended

所属月份ReportingPeriod

实用文档

报出日期SubmitDate

记账本位币币种LocalReporting

Currency

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

一年到期委托贷款Entrustedloan

receivableduewithinoneyear

减：一年到期委托贷款减值准备Less:

ImpairmentforEntrustedloan

receivableduewithinoneyear

减：短期投资跌价准备Less:

Impairmentforcurrentinvestment

短期投资净额Netbalofcurrent

investment

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:Baddebt

provisionforAccountreceivable

应收账款净额NetbalofAccount

receivable

其他应收款Otherreceivable

减：其他应收款坏账准备Less:Bad

debtprovisionforOtherreceivable

其他应收款净额NetbalofOther

receivable

预付账款Prepayment

应收补贴款Subsidyreceivable

存货Inventory

减：存货跌价准备Less:Provision

forInventory

存货净额NetbalofInventory

已完工尚未结算款Amountduefrom

customerforcontractwork

待摊费用DeferredExpense

一年到期的长期债权投资Long-term

debtinvestmentduewithinoneyear

一年到期的应收融资租赁款Finance

leasereceivablesduewithinoneyear

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-termequity

investment

委托贷款Entrustedloanreceivable

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长期债权投资Long-termdebt

investment

长期投资合计Totalforlong-term

investment

减：长期股权投资减值准备Less:

Impairmentforlong-t余组词语 ermequity

investment

减：长期债权投资减值准备Less:

Impairmentforlong-termdebt

investment

减：委托贷款减值准备Less:

Provisionforentrustedloan

receivable

长期投资净额Netbaloflong-term

investment

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:Accumulated

Depreciation

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Materialholdsfor

constructionoffixedassets

在建工程Constructioninprogress

减：在建工程减值准备Less:

Impairmentforconstructionin

progress

在建工程净额Netbalof

constructioninprogress

固定资产清理Fixedassetstobe

disposedof

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Netbalofintangible

assets

长期待摊费用Long-termdeferred

expense

融资租赁——未担保余值Finance

lease–Unguaranteedresidualvalues

融资租赁——应收融资租赁款Finance

lease–Receivables

其他长期资产Othernon-current

assets

无形及其他长期资产合计Totalother

assets&intangibleassets

递延税项DeferredTax

递延税款借项DeferredTaxassets

资产总计Totalassets

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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Ot爆竹声中一岁除是什么节日 herpayable

预提费用AccruedExpense

预计负债Provision

递延收益DeferredRevenue

一年到期的长期负债Long-term

liabilityduewithinoneyear

其他流动负债Othercurrent

liability

流动负债合计Totalcurrent

liability

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&Subsidies

received

其他长期负债Otherlong-term

liability

长期负债合计Totallong-term

liability

递延税项DeferredTax

递延税款贷项DeferredTax

liabilities

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:Capital

redemption

实收资本（或股本）净额Netbalof

Paidincapital

资本公积CapitalReserves

盈余公积SurplusReserves

其中：法定公益金Include:Statutory

reserves

未确认投资损失Unrealised

investmentlosses

实用文档

未分配利润Retainedprofitsafter

appropriation

其中：本年利润Include:Profitsfor

theyear

外币报表折算差额Translation

reserve

所有者（或股东）权益合计Total

Equity

负债及所有者（或股东）权益合计

TotalLiability&Equity

三、利润及利润分配表Income

statementandprofitappropriation

一、主营业务收入Revenue

减：主营业务成本Less:Costof

Sales

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:Other

operatingincome

减：其他业务支出Less:Other

operatingexpense

减：营业费用Selling&Distribution

expense

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

补贴光阴荏苒的意思 收入SubsidyIncome

营业外收入Non-operatingincome

减：营业外支出Less:Non-operating

expense

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:Unrealised

investmentlosses

五、净利润（净亏损以“—”填列）

Netprofit(-meansloss)

加：年初未分配利润Add:Retained

profits

其他转入Othertransfer-in

六、可供分配的利润Profitavailable

fordistribution(-meansloss)

减：提取法定盈余公积Less:

Appropriationofstatutorysurplus

reserves

提取法定公益金Appropriationof

statutorywelfarefund

提取职工奖励及福利基金

Appropriationofstaffincentiveand

welfarefund

实用文档

提取储备基金Appropriationof

reservefund

提取企业发展基金Appropriationof

enterpriseexpansionfund

利润归还投资Capitalredemption

七、可供投资者分配的利润Profit

availableforowners\'distribution

减：应付优先股股利Less:

Appropriationofpreferenceshare\'s

dividend

提取任意盈余公积Appropriationof

discretionarysurplusreserve

应付普通股股利Appropriationof

ordinaryshare\'sdividend

转作资本（或股本）的普通股股利

Transferfromordinaryshare\'s

dividendtopaidincapital

八、未分配利润Retainedprofit

afterappropriation

补充资料：Supplementary

Information:

1．出售、处置部门或被投资单位收益

Gainsondisposalofoperating

divisionsorinvestments

2．自然灾害发生损失Lossesfrom

naturaldisaster

3．会计政策变更增加（或减少）利润

总额Increase(decrease)inprofit

duetochangesinaccountingpolicies

4．会计估计变更增加（或减少）利润

总额Increase(decrease)inprofit

duetochangesinaccounting

estimates

5．债务重组损失Lossesfromdebt

restructuring

现金流量表CashFlowStatement

一、经营活动产生的现金流量：Cash

FlowfromOperatingActivities:

销售商品、提供劳务收到的现金Cash

receivedfromsalesofgoodsor

renderingservices

收到的税费返还Refundsoftaxes

收到的其他与经营活动有关的现金Cash

receivedrelatingtootheroperating

activities

现金流入小计Sub-totalofcash

inflows

购买商品、接受劳务支付的现金Cash

paidforgoodsorreceivingservices

支付给职工以及为职工支付的现金Cash

paidtoandonbehalfofemployees

支付的各项税费Taxpayments

支付的其他与经营活动有关的现金Cash

paidrelatingtootheroperating

activities

现金流出小计Sub-totalofcash

outflows

经营活动产生的现金流量净额NetCash

FlowfromOperatingActivities

二、投资活动产生的现金流量：Cash

FlowfromInvestingActivities:

实用文档

收回投资所收到的现金Cashreceived

fromdisposalofinvestments

处置子公司和其他经营单位收到的现金

Cashreceivedfromdisposalof

subsidiaryorotheroperating

businessunits

取得投资收益所收到的现金Cash

receivedfrominvestmentsincome

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Netcashreceived

fromdisposaloffixedassets,

intangibleassetsandotherlong-term

assets

购买子公司所收到的现金Cash

receivedbyacquisitionofsubsidiary

收到的其他与投资活动有关的现金Cash

receivedrelatingtootherinvesting

activities

现金流入小计Sub-totalofcash

inflows

购建固定资产、无形资产和其他长期资

产所支付的现金Cashpaidtoacquire

fixedassets,intangibleassetsand

otherlong-termassets

投资所支付的现金Cashpaidto

acquireinvestments

支付的其他与投资活动有关的现金Cash

paymentsrelatingtootherinvesting

activities

现金流出小计Sub-totalofcash

outflows

投资活动产生的现金流量净额NetCash

FlowfromInvestingActivities

三、筹资活动产生的现金流量：Cash

FlowfromFinancingActivities:

吸收投资所收到的现金Cashreceived

byinvestors

借款所收到的现金Cashreceivedfrom

borro英语词组app wings

其中：从金融机构借款所收到的现金

Include:Cashreceivedfromfinancial

institutionborrowings

收到的其他与筹资活动有关的现金Cash

receivedrelatingtootherfinancing

activities

现金流入小计Sub-totalofcash

inflows

偿还债务所支付的现金Repaymentsof

borrowings

其中：偿还金融机构债务所支付的现金

Include:Repaymentsoffinancial

institutionborrowings

分配股利、利润和偿付利息所支付的现

金Dividendspaid,profitdistributed

orinterestpaid

支付的其他与筹资活动有关的现金Cash

paymentsrelatingtootherfinancing

activities

现金流出小计Sub-totalofcash

outflows

筹资活动产生的现金流量净额NetCash

FlowfromFinancingActivities

实用文档

四、汇率变动对现金的影响额Effect

ofForeignCurrencyTranslation

五、现金及现金等价物净增加额Net

Increase(Decrease)inCashandCash

Equivalents

现金流量附表：Supplementary

Information:

1.将净利润调节为经营活动的现金流

量：ReconciliationofNetProfitto

CashFlowfromOperatingActivities:

净利润NetProfit

加：少数股东损益Add:Minority

interest

加：计提的资产减值准备Impairment

lossesonassets

固定资产折旧Depreciationoffixed

assets

无形资产摊销Amortisationof

intangibleassets

长期待摊费用摊销Amortisationof

long-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-term

assets

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）Deferred

taxcredit(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)inreceivables

underoperatingactivities

经营性应付项目的增加（减、减少）

Increase(decrease)inpayablesunder

operatingactivities

其他Others

经营活动产生的现金流量净额Netcash

flowfromoperatingactivities

2.不涉及现金收支的投资和筹资活动：

InvestingandFinancingActivities

thatdonotInvolveCashReceiptsand

Payments:

债务转为资本Conversionofdebt

intocapital

一年到期的可转换公司债券

Reclassificationofconvertiblebonds

expiringwithinoneyearascurrent

liability

融资租入固定资产Fixedassets

acquiredunderfinanceleases

实用文档

3.现金及现金等价物净增加情况：Net

IncreaseinCashandCashEquivalents:

现金的期末余额Cashattheendof

theperiod

减：现金的期初余额Less:cashat

thebeginningoftheyear

加：现金等价物的期末余额Add:cash

equivalentsattheendoftheperiod

减：现金等价物的期初余额Less:cash

equivalentsatthebeginningofthe

period

现金及现金等价物净增加额Net

increaseincashandcashequivalents