英文财务报表阅读

Financial Statements Reading

主讲老师  吕鹏

【知识点1】财务报表涵盖的范围

1．资产负债表

Balance Sheet

2．利润表

Income Statement

3．现金流量表

Cash Flow Statement

4．所有者权益（或股东权益）变动表

Statement of Changes in Owners’ Equity

5．附注

Notes

【知识点2】财务报表的时间含义

【知识点3】Balance Sheet（中西方的差异）

【知识点4】Balance Sheet Reading

Assets                                         资产

current assets                                 流动资产

Cash                                           货币资金

marketable financial assets                    交易性金融资产

bills receivable                               应收票据

accounts receivable                            应收账款

prepayment                                     预付账款

interest receivable                            应收利息

dividend receivable                            应收股利

other accounts receivable                      其他应收款

inventory                                      存货

non-current assets due within one year         一年内到期的非流动资产

other current assets                           其他流动资产

total current assets                           流动资产合计

non-current assets                             非流动资产

available-for-sale financial assets            可供出售金融资产

held-to-maturity investments                   持有至到期投资

long-term receivables                          长期应收款

long-term equity investments                   长期股权投资

investment property                            投资性房地产

fixed assets                                   固定资产

construction in process                        在建工程

engineer materials                             工程物资

【知识点4】Balance Sheet Reading

disposal of fixed assets                                固定资产清理

productive biological assets                            生产性生物资产

oil and gas assets                                      油气资产

intangible assets                                       无形资产

R&D expenses                                            开发支出

goodwill                                                商誉

long-term deferred expenses                             长期待摊费用

deferred tax assets                                     递延所得税资产

other non-current assets                                其他非流动性资产

total non-current assets                                非流动资产合计

total assets                                            资产总计

liabilities and owner’s equity                         负债和所有者权益

current liabilities                                     流动负债

short-term loan                                         短期借款

marketable financial liabilities                        交易性金融负债

bills payable                                           应付票据

accounts payable                                        应付账款

account received in advance                             预收款项

employee benefits payable                               应付职工薪酬

taxes payable                                           应交税费

interest payable                                        应付利息

dividend payable                                        应付股利

other account payable                                   其他应付款

non-current liabilities due within one year             一年内到期的非流动负债

other current liabilities                               其他流动负债

total current liabilities                               流动负债合计

non-current liabilities                                 非流动负债

long-term loan                                          长期借款

bond payable                                            应付债券

long-term account payable                               长期应付款

specific account payable                               专项应付款

estimated liabilities                                  预计负债

deferred tax liabilities                               递延所得税负债

other non-current liabilities                          其他非流动负债

total non-current liabilities                          非流动负债合计

total liabilities                                      负债合计

owner’s equity （or shareholder’s equity）            所有者权益（或股东权益）

paid-in capital (share capital)                        实收资本（股本）

capital reserve                                        资本公积

less: treasury share                                   减：库存股

surplus reserve                                        盈余公积

undistributed profit （or retained earnings）          未分配利润

total owner’s equity （or shareholder’s equity）

所有者权益（或股东权益）合计

total liabilities and owner’s equity （or shareholder’s equity）、

负债和所有者权益（或股东权益）总计

【知识点5】Income Statement Reading

I. operating income                                     一、营业收入

less: operating costs                                   减：营业成本

sales taxes and surcharges                              营业税金及附加

selling expenses                                        销售费用

G & A expenses                                          管理费用

financial expenses                                      财务费用

impairment loss of assets                               资产减值损失

add: gains or losses on fair value changes (- means loss)

加：公允价值变动收益（损失以“﹣”填列）

investment income                                       投资收益

include: investment income from associates and joint-ventures

其中：对联营企业和合营企业的投资收益

II. operating profit                                     二、营业利润

add: non-operating revenue                               加：营业外收入

less: non-operating expenses                             减：营业外支出

include: loss on the disposal of non-current assets      其中：非流动资产处置损失

III. profit before tax                                   三、利润总额

less: income tax expenses                                减：所得税费用

IV. net profit                                           四、净利润

V. EPS                                                   五、每股收益

i. basic EPS                                            （一）基本每股收益

ii. diluted EPS                                         （二）稀释每股收益

VI. other comprehensive income                           六、其他综合收益

VII. total comprehensive income                          七、综合收益总和

【知识点6】Cash Flow Statement Reading

I.cash flows from operating activities

一、经营活动产生的现金流量

cash receipts from the sale of goods and the rendering of services

销售商品、提供劳务收到的现金

receipts of tax refunds

收到的税费返还

other cash receipts relating to operating activities

收到其他与经营活动有关的现金

total cash inflows from operating activities

经营活动现金流入小计

cash payments for goods purchased and services received

购买商品、接受劳务支付的现金

cash payments to and on behalf of employees

支付给职工以及为职工支付的现金

payments of all types of taxes

支付的各项税费

other cash payments relating to operating activities

支付其他与经营活动有关的现金

total cash outflows for operating activities

经营活动现金流出小计

net cash flows from operating activities

经营活动产生的现金流量净额

II.cash flows from investing activities

二、投资活动产生的现金流量

cash receipts from disposals and returns of investments

收回投资收到的现金

cash receipts from returns on investments

取得投资收益收到的现金

net cash receipts from disposals of fixed assets, intangible assets and other long-term assets

处置固定资产、无形资产和其他长期资产收回的现金净额

net cash receipts from disposals of subsidiaries and other business units

处置子公司及其他营业单位收到的现金净额

other cash receipts relating to investing activities

收到其他与投资活动有关的现金

total cash inflows from investing activities

投资活动现金流入小计

cash payments to acquire and construct fixed assets, intangible assets and other long-term assets

购建固定资产、无形资产和其他长期资产支付的现金

cash payments to acquire investments

投资支付的现金

net cash payments for acquisitions of subsidiaries and other business units

取得子公司及其他营业单位支付的现金净额

other cash payments relating to investing activities

支付其他与投资活动有关的现金

total cash outflows for investing activities

投资活动现金流出小计

net cash flows from investing activities

投资活动产生的现金流量净额

III.cash flows from financing activities

三、筹资活动产生的现金流量

cash receipts from investors in making investments in the enterprise

吸收投资收到的现金

cash receipts from borrowings

取得借款收到的现金

other cash receipts relating to financing activities

收到其他与筹资活动有关的现金

total cash inflows from financing activities

筹资活动现金流入小计

cash payments of amounts borrowed

偿还债务支付的现金

cash payments for distribution of dividends or profits, or cash payments for interest expenses

分配股利、利润或偿付利息支付的现金

other cash payments relating to financing activities

支付其他与筹资活动有关的现金

total cash outflows for financing activities

筹资活动现金流出小计

net cash flows from financing activities

筹资活动产生的现金流量净额

IV.effect of changes in exchange rate

四、汇率变动对现金的影响

net increase in cash and cash equivalents

现金及现金等价物净增加额

add: cash and cash equivalents at the beginning of period

加：期初现金及现金等价物余额

cash and cash equivalents at the end of period

期末现金及现金等价物余额