中英文对照财务报表（有何谬误，欢迎指正）资产负债表BALANCESHEET2002年11月30日asat30/11/2002资产Assets负债和所有者权益Liabilities&Equity流动资产CurrentAssets：流动负债CurrentLiabilities：货币资金Cash短期投资Shortterminvestments应付帐款Tradepayables应收票据Notesreceivable预收帐款Advancedreceipts应收股利Dividendreceivable应付工资Accrualsforsalaries应收利息Interestreceivable应付福利费Accrualsforbenefits应收帐款Tradereceivable应付股利Accrualsfordividends其他应收款Otherreceivable应交税金Accrualsfortaxes存货Inventories其他应交款Otherliabilities待摊费用Prepaidexpenses其他应付款Otherpayables流动资产合计Totalcurrentassets预提费用Provisionforexpenses流动负债合计Totalcurrentliabilities固定资产FixedAssets：固定资产原价Tangibleassets长期负债Longtermliabilities：减Less：累计折旧Depreciation长期应付款Longtermliabilities固定资产净值Net长期负债合计Totaltangibleassetslongtermliabilities固定资产合计Totaltangibleassets递延税款贷项Deferredincometaxes无形资产及其他资产IntangibleAssets：负债合计Totalliabilities无形资产Intangibleassets长期待摊费用Longtermadvancepayments所有者权益Shareholders'equity其他长期资产Otherlongtermassets实收资本SubscribedCapital无形资产及其他资产合计Totalintangibleassets资本公积Capitalreserves盈余公积Otherreserves递延税款借项Deferredincometaxes未分配利润Retainedearnings所有者权益合计Totalshareholder'sequity资产总计TotalAssets负债和所有者权益合计TotalLiabilities&Equity利润表Profit&LossAccount2002年11月forthemonthended30/11项目Item主营业务收入Sales减Less：主营业务成本CostofSales主营业务税金及附加businesstaxes主营业务利润GrossProfit加Add：其他业务利润Otheroperatingincome减Less：营业费用Operatingexpenses管理费用Administrationexpenses财务费用Financeexpenses营业利润OperatingProfit加Add：投资收益Incomefrominvestments补贴收入Otherincome营业外收入Extraordinaryincome减Less：营业外支出Extraordinaryexpenses利润总额Profitbeforetaxes减Less：所得税Taxesonincome净利润Profitaftertaxes资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long-terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资Amongit:Speciallyapprovedreservingmaterials无形及其他资...
