文档介绍：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as at 30/11/2002资产Assets负债与所有者权益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Trade payables应收票据Notesreceivable预收帐款Advancedreceipts应收股利Dividend rualsforsalaries应收利息 Interestreceivable应付福利费 Accrualsfor benefits应收帐款Tradereceivable应付股利 Accrualsfordividends其她应收款Otherreceivable应交税金 Accrualsfortaxes存货Inventories其她应交款Other liabilities待摊费用Prepaidexpenses其她应付款Other payables流动资产合计Totalcurrentassets预提费用Provision forexpenses 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:tangibleassets长期负债合计Totallongtermliabilities固定资产合计 Totaltangibleassets递延税款贷项Deferredine taxes无形资产及其她资产Intangible Assets:负债合计Total liabilities无形资产Intangibleassets长期待摊费用Longtermadvancepayments所有者权益Shareholders'equity其她长期资产Otherlongterm assets实收资本Subscribed Capital无形资产及其她资产合计Totalintangibleassets资本公积Capitalreserves 盈余公积Otherreserves递延税款借项 Deferredine taxes未分配利润Retained earnings 所有者权益合计Total shareholder's equity资产总计TotalAssets负债与所有者权益合计TotalLiabilities&Equity利润表Profit&ount           2002年11月forthemonth ended30/11            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 Gross Profit加Add:其她业务利润Otheroperatingine  减Less:营业费用Operatingexpenses            管理费用Administrationexpenses           财务费用Finance expenses营业利润Operating Profit加Add:投资收益Inefrom investments             补贴收入Otherine             营业外收入Extraordinary ine减Less:营业外支出Extraordinaryexpenses利润总额 Profitbefore taxes减Less:所得税Taxesonine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 ountsprepaid期货保证金 Futureguarantee应收补贴款 Allowancereceivable应收出口退税Export drawbackreceivable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/Lon currentassets 一年内到期得长期债权投资 Long-termdebentureinvestmentfallingduein ayaear其她流动资产Othercurrentassets 流动资产合计Total