會(huì)計(jì)科目中英文對(duì)照————————————————————————————————作者：————————————————————————————————日期：?Consolｉdａt(yī)edBaｌaｎｃeSheetsPrepａredｂy:HiｓenseElectｒicＣo.,LtdUｎit:RＭＢItemCuｒrｅｎtassetｓ:流動(dòng)資產(chǎn)：Cashatｂａnkaｎdonhand貨幣資金B(yǎng)ａlanceｓwiｔhclｅaringcｏｍpanieｓ結(jié)算備付金Leｎdiｎgcaｐiｔal拆出資金Financｉaｌaｓsetｓatfａiｒvaluｅｔｈroughｐrofitｏrlosｓ以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)Ｄerivativefinanｃialassetｓ衍生金融資產(chǎn)Notesreceivaｂｌｅ應(yīng)收票據(jù)Accｏuｎtsｒeceivaｂｌｅ應(yīng)收賬款Prｅpａyments預(yù)付款項(xiàng)Insuｒanｃepｒemｉumreceｉvａble應(yīng)收保費(fèi)Receｉvａblesｆromreinsurers應(yīng)收分保賬款Rｅｓervesforreinｓuranｃｅcontractｒeceivａｂle應(yīng)收分保合同準(zhǔn)備金Inteｒestｓｒeｃｅivabｌe應(yīng)收利息Diviｄendｓｒeｃeiｖａble應(yīng)收股利Ｏtｈerrｅｃeivables其他應(yīng)收款Ｆinancｉaｌａssetspurｃｈasedｕnｄeraｇreｅmeｎtstorｅsell買入返售金融資產(chǎn)Inｖｅｎtoｒiｅs存貨Assｅtｓclassｉｆｉedasｈeldｆorsalｅ劃分為持有待售的資產(chǎn)Ｎoｎ－currentassetsduewithinｏneｙｅar一年內(nèi)到期的非流動(dòng)資產(chǎn)Ｏthercｕｒreｎtaｓseｔｓ其他流動(dòng)資產(chǎn)Totalcurreｎtasｓets流動(dòng)資產(chǎn)合計(jì)Non-ｃurrｅntａssets:非流動(dòng)資產(chǎn):Disｂｕrseｍｅntｏfｌoansａｎdａdvａncｅｓ發(fā)放委托貸款及墊款Ａvailabｌｅ-for-saｌefinaｎｃiaｌasｓets可供出售金融資產(chǎn)Hｅｌｄ－ｔo－matuｒityinvestments持有至到期投資Long-tｅrmrｅceiｖabｌeｓ長(zhǎng)期應(yīng)收款Long－terｍｅｑuitｙinvestｍents長(zhǎng)期股權(quán)投資Inｖｅstｍentｐrｏｐertiｅs投資性房地產(chǎn)Fiｘedassetｓ固定資產(chǎn)Ｃoｎstrucｔｉoninproｇreｓs在建工程Constｒuｃtｉonmateriａｌs工程物資Disｐoｓaｌoffixｅｄassets固定資產(chǎn)清理Ｐroducｔｉvebｉologiｃalａssets生產(chǎn)性生物資產(chǎn)Oｉlａndgasasｓets油氣資產(chǎn)Intangｉbleassetｓ無(wú)形資產(chǎn)Deｖeｌopｍｅntcosts開發(fā)支出Goodｗｉｌl商譽(yù)Lｏng-termprepaidｅxpeｎｓes長(zhǎng)期待攤費(fèi)用Ｄefeｒredtaxａssetｓ遞延所得稅資產(chǎn)Ｏtｈerｎon-currｅntasseｔs其他非流動(dòng)資產(chǎn)Tｏtalｎｏn-cｕrreｎtasseｔs非流動(dòng)資產(chǎn)合計(jì)Totalaｓsets資產(chǎn)總計(jì)Curｒentliａbｉlitiｅs:流動(dòng)負(fù)債:Shoｒt-ｔeｒmｂorroｗings短期借款Bｏｒｒowiｎgｓｆromｃenｔralbａnk向中央銀行借款Recｅiptofdepｏsitｓａｎdｄepositsfromotherbankｓ吸收存款及同業(yè)存放Ｌoansfroｍotherbａｎkｓ拆入資金Ｆinａnｃiallｉａbilitｉeｓaｔfairvalｕethroｕｇhprofitｏrlosｓ以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融負(fù)債Ｄeｒiｖaｔivｅfiｎancialliabiliｔｉes衍生金融負(fù)債Ｎotesｐａyable應(yīng)付票據(jù)Accoｕntｓpayａｂlｅ應(yīng)付賬款Ａdvａｎcesfromcustｏmｅrs預(yù)收款項(xiàng)Proceｅdsfroｍｄisｐosaｌｏffｉnａｎｃiaｌassｅtsunderagrｅe(cuò)ｍeｎtstｏrepurchasｅ賣出回購(gòu)金融資產(chǎn)款Handｌｉｎgfeeｓanｄcomｍiｓsionpayable應(yīng)付手續(xù)費(fèi)及傭金Emplｏyeeremuｎerａｔionspayａｂle應(yīng)付職工薪酬Taxespaｙaｂｌe應(yīng)交稅費(fèi)Interestspayａｂle應(yīng)付利息Ｄivｉdendsｐａyaｂle應(yīng)付股利Otherｐayaｂles其他應(yīng)付款Ｒeｉnｓｕrｅｄaccoｕntspａｙabｌe應(yīng)付分保賬款Reseｒvｅsforreｉnsuｒaｎｃｅｃontraｃｔ保險(xiǎn)合同準(zhǔn)備金Cｕｓｔoｍeｒbrｏkeraｇｅdepｏsiｔs代理買賣證券款Sｅcuriｔｉeｓｕｎderｗritｉngbrｏkerａｇedeposits代理承銷證券款Liabilitiesclassｉfｉeｄａsheｌdforsａle劃分為持有待售的負(fù)債Ｎoｎ-currenｔｌiabｉlitｉesｄueｗiｔｈinoneyear一年內(nèi)到期的非流動(dòng)負(fù)債Oｔhercurreｎtliabiｌitiｅs其他流動(dòng)負(fù)債Totａｌcｕrrentliabiｌｉｔies流動(dòng)負(fù)債合計(jì)Nｏn-currenｔｌiabｉlｉtieｓ:非流動(dòng)負(fù)債：Ｌｏng-termborｒowinｇs長(zhǎng)期借款Bｏnｄｓpａｙablｅ應(yīng)付債券Incｌuding:Preｆerenceshareｓ其中:優(yōu)先股Peｒpｅｔuａldeｂts永續(xù)債Ｌoｎg-ｔermpayables長(zhǎng)期應(yīng)付款Long-terｍｅｍpｌoyeeremuneratｉoｎspａｙaｂlｅ長(zhǎng)期應(yīng)付職工薪酬Spｅｃificpａyables專項(xiàng)應(yīng)付款Prｏvｉｓｉｏｎs預(yù)計(jì)負(fù)債Defｅｒredincome遞延收益Ｄefｅrｒｅdtａxlｉaｂｉlｉties遞延所得稅負(fù)債Ｏtherｎoｎ-ｃurrentliａｂilitiｅs其他非流動(dòng)負(fù)債Toｔalnｏn-currentliabilitｉes非流動(dòng)負(fù)債合計(jì)Toｔalliabilitｉeｓ負(fù)債合計(jì)：Shareholders’eqｕity:股東權(quán)益:Ｓharecaｐitａｌ股本Otｈerequｉtyinstruments其他權(quán)益工具Ｉｎclｕdｉng:Ｐrefeｒｅｎceshares其中：優(yōu)先股Ｐerpｅｔuaｌdeｂｔｓ永續(xù)債Caｐitａlreserｖe資本公積Less：Trｅasｕryshares減:庫(kù)存股Ｏｔhercｏmpｒｅhensiveincoｍe其他綜合收益Speciaｌreｓerves專項(xiàng)儲(chǔ)備Surpluｓreｓerｖes盈余公積Generalriskprovisiｏｎs一般風(fēng)險(xiǎn)準(zhǔn)備Retaiｎｅdprofｉtｓ未分配利潤(rùn)Totalequityattributａblｅｔｏｓharｅｈｏlｄｅrsｏftheｐarent歸屬于母公司股東權(quán)益合計(jì)Mｉnｏritｙinterests少數(shù)股東權(quán)益Tｏtalｓharehｏlders’eqｕｉtｙ股東權(quán)益合計(jì)Ｔotalｌiabilitieｓaｎdshareｈoｌdｅrｓ’equiｔy負(fù)債和股東權(quán)益總計(jì)CｏnsolidaｔedIncｏmeSｔａｔｅmeｎtPｒeparedｂy:HｉsensｅEｌｅctｒicCo.,LｔｄUnｉt:ＲＭBItｅmAｍouｎtforcuｒｒenｔｐeｒioｄＡmｏuntforpｒeｖiousperioｄToｔaｌoperatinｇrevenue一、營(yíng)業(yè)總收入Ｉncｌuding：Opｅrａt(yī)ingreｖeｎｕe其中:營(yíng)業(yè)收入Totaloperatiｎｇｃoｓtｓ二、營(yíng)業(yè)總成本Incｌuｄｉng：Operａｔingcosts其中：營(yíng)業(yè)成本Busｉｎesstaxｅsaｎdsurchａrｇes營(yíng)業(yè)稅金及附加Sellinganddｉstriｂｕｔionｅｘpｅｎsｅs銷售費(fèi)用Gｅｎeraｌａｎdadｍiｎisｔｒａｔiveｅxpenses管理費(fèi)用Financiaｌeｘpｅｎses財(cái)務(wù)費(fèi)用Ｉmｐａiｒmenｔloｓｓeｓoｎａssets資產(chǎn)減值損失Ａdd:Gａinfrｏｍｃhａngesinfaｉrｖａｌue(Ｌoｓsdｅnoteｄｂy“–”)加：公允價(jià)值變動(dòng)收益（損失以“－”號(hào)填列)Investmeｎtincome(Losｓdｅnoteｄbｙ“–”)投資收益(損失以“-”號(hào)填列）Inｃludｉng:Shareofpｒｏfitｏfａｓsociatesandjoｉｎｔlycoｎtrｏlｌedｅnｔｉtiｅs其中:對(duì)聯(lián)營(yíng)企業(yè)和合營(yíng)企業(yè)的投資收益III． Oｐｅraｔinｇprｏfｉts(Lｏｓsdeｎｏtedｂｙ“–”）三、營(yíng)業(yè)利潤(rùn)（虧損以“－”號(hào)填列）Aｄd:Non-oｐeraｔingｉｎｃome加:營(yíng)業(yè)外收入Iｎｃludｉnｇ:Gainoｎdｉspoｓalｏfｎｏｎ-cｕrrentaｓｓets其中：非流動(dòng)資產(chǎn)處置利得Leｓs:Non-opｅratingｅxｐenses減：營(yíng)業(yè)外支出Includｉnｇ：Lossｏndｉspｏｓａlｏfnon－currｅntassets其中：非流動(dòng)資產(chǎn)處置損失IV.Ｔoｔaｌprofit(Tｏtalｌossdenｏtｅdｂｙ“–”)四、利潤(rùn)總額(虧損總額以“-”號(hào)填列)Lｅｓs：Incoｍetaｘexpｅnseｓ減：所得稅費(fèi)用Netprｏfｉts（Netｌosｓdｅnoteｄbｙ“–”)五、凈利潤(rùn)(凈虧損以“－”號(hào)填列)Nｅtprofitsaｔｔributablｅtosharehoｌdｅｒsoｆtheparｅnt歸屬于母公司股東的凈利潤(rùn)Profitandlｏｓｓofｍｉnoｒｉtyinteｒeｓtｓ少數(shù)股東損益Othercoｍpｒehensiｖeincomeafｔeｒtａx,ｎｅt六、其他綜合收益的稅后凈額Othｅrcｏmpreｈeｎsiｖeｉncomeafterｔaxattｒｉｂutabletoownersｏｆthepaｒent,ｎet歸屬母公司股東的其他綜合收益的稅后凈額A．Itemsnottｏｂｅreclassｉfiｅdｉｎtoproｆitorlｏsｓinsubseｑuｅntperｉｏds(一）以后不能重分類進(jìn)損益的其他綜合收益1.Cｈａngeｓａrｉsingｆromｒemeaｓｕremｅｎｔofnetliａbilitiesorａssetsoｆｄeｆinedbeｎｅｆｉtpｌan1、重新計(jì)量設(shè)定受益計(jì)劃凈負(fù)債或凈資產(chǎn)的變動(dòng)2.Sｈareoｆｏtherｃomｐrｅhenｓiveincoｍeoｆtheiｎvｅsteenottobeｒeclassｉfｉｅdｉntoprofｉtorlｏssｕndｅrtheeｑuitｙmｅthｏｄ２、權(quán)益法下在被投資單位不能重分類進(jìn)損益的其他綜合收益中享有的份額Ｂ.Iteｍstoberｅｃｌａssifiedｉntｏｐroｆitorlossinsubsequeｎtperiods（二)以后將重分類進(jìn)損益的其他綜合收益1.Shaｒeoｆotｈeｒｃompreheｎｓiveincｏｍeｏｆｔheｉnvｅsteeｔobereclaｓsiｆｉｅdｉnｔｏproｆitoｒloｓsｕndｅrtｈeeｑｕitｙmｅｔhoｄiｎsuｂｓequentperｉoｄs1、權(quán)益法下在被投資單位以后將重分類進(jìn)損益的其他綜合收益中享有的份額2.Gaｉnsｏrlosseｓfrｏmchangesinｆairvaｌｕｅoｆaｖaｉlaｂｌeforｓalｅfiｎaｎｃialassets2、可供出售金融資產(chǎn)公允價(jià)值變動(dòng)損益3.Ｇａinｓorlossesonrｅcｌasｓificatioｎｏfheｌｄ-to-mａt(yī)uｒityinvestmｅntｓasａｖaｉlaｂleforsaｌｅfｉｎａnｃｉalaｓseｔs3、持有至到期投資重分類為可供出售金融資產(chǎn)損益4.Tｈeeffectｉveｐｏrｔｉonoｆgainsｏｒlossesfromcasｈｆlｏwｈeｄgeｓ４、現(xiàn)金流量套期損益的有效部分5．Differｅncｅsontranｓlatioｎofforeigncurrencｙfiｎaｎｃialｓｔatemenｔｓ5、外幣財(cái)務(wù)報(bào)表折算差額6.Oｔhers6、其他Othercompｒeheｎsｉveｉｎcｏmｅafｔeｒｔaxattributableｔomｉnorｉtyinteｒeｓts，ｎｅt歸屬于少數(shù)股東的其他綜合收益的稅后凈額Totalcｏmpｒeｈensiveincome七、綜合收益總額Totａlcomprｅhensｉveincomeatｔriｂutａbｌetoｓharｅholdeｒsｏftheparent歸屬于母公司股東的綜合收益總額Ｔｏtalcomprehｅnsｉｖeincｏmeaｔtrｉbutａbletominoritｙinｔerests歸屬于少數(shù)股東的綜合收益總額Earniｎgspｅｒshaｒe:八、每股收益:(１）Ｂａsicearningspersｈare（一）基本每股收益(２)Dｉluｔedearningsｐershaｒe(二）稀釋每股收益CｏｎsoliｄatedCashFloｗＳtatｅmentPrepａｒedbｙ：HiｓenseEleｃtricＣｏ．,LtdUnit:RMBItemAmoｕｎtｆorcuｒrentperｉｏｄＡmｏuntforpｒeviousｐeriodI.Caｓhflｏｗsfrｏｍｏperａｔinｇａctivitｉｅｓ:一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量:Cashreceivedｆromｓａlesofgｏodsaｎdrｅｎｄｅringｏfsｅｒvices銷售商品、提供勞務(wù)收到的現(xiàn)金Ｔａxrｅbaｔeｓｒeceived收到的稅費(fèi)返還Othｅrcaｓhreｃeｉvedconceｒｎｉngoperatingactivitieｓ收到其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Subtｏtａｌｏfｃasｈinｆｌowsfｒｏｍopeｒａｔingactivitiｅs經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì)Cａshpaidforpurchasesoｆcoｍｍｏdｉtieｓandｒeｃeiｐtoｆsｅrviｃeｓ購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金Ｃashpaidtｏandｆｏｒempｌoyｅｅｓ支付給職工以及為職工支付的現(xiàn)金Ｃａsｈpaidfoｒtaｘesａndｓurchargｅs支付的各項(xiàng)稅費(fèi)Casｈpaiｄfｏrothｅｒoperａt(yī)ingactivitｉes支付其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Ｓubtｏｔaloｆcａshoutfｌowｓfrｏmopｅrａt(yī)ｉngactivities經(jīng)營(yíng)活動(dòng)現(xiàn)金流出小計(jì)Nｅtcashｆlｏwｓfｒomopｅraｔｉｎｇaｃｔivitieｓ經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~II.Caｓhflowsｆroｍinvestiｎgactｉvitｉeｓ:二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量：Ｃaｓhｒeｃeivedｆroｍｒeｃoｖｅryｏfinvestments收回投資收到的現(xiàn)金Cashｒeｃeivedfrominvestｍｅntｉncome取得投資收益收到的現(xiàn)金Neｔｃａshrecｅｉｖeｄfroｍdｉsposａlsofｆiｘｅdassets，ｉnｔaｎgｉbleａssｅtｓandotherlong-ｔeｒmaｓｓets處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)收回的現(xiàn)金凈額Nｅtcａshreceｉｖeｄfromｄisｐosaｌsofsubｓidiarieｓａnｄoｔｈeroperａt(yī)iｏnuniｔs處置子公司及其他營(yíng)業(yè)單位收到的現(xiàn)金凈額Cashreceivｅdreｌatiｎgtooｔherinvｅstinｇａcｔｉvｉｔies收到其他與投資活動(dòng)有關(guān)的現(xiàn)金Ｓubtotａlｏfcasｈｉｎflｏwsfroｍinｖｅｓtingaｃtivitｉeｓ投資活動(dòng)現(xiàn)金流入小計(jì)Cａshpaidｆorａcquisitionｏffixedasｓets,iｎtａｎｇibleａsｓｅｔsaｎdｏtheｒlonｇ-tｅｒmasｓetｓ購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)支付的現(xiàn)金Ｃashｐaｉｄforinveｓtments投資支付的現(xiàn)金Ｃaｓｈpａｉdfoｒaｃquｉrｉnｇsubｓidiariesandoｔherｏpｅｒatｉonunitｓ取得子公司及其他營(yíng)業(yè)單位支付的現(xiàn)金凈額Ｃaｓhｐａｉdrｅlatingｔｏothｅrinvｅsｔｉnｇａｃtiｖｉｔieｓ支付其他與投資活動(dòng)有關(guān)的現(xiàn)金Ｓubtｏｔalofcaｓhoutfloｗsfrominvesｔｉngactiviｔies投資活動(dòng)現(xiàn)金流出小計(jì)Netcashflｏwsfｒomｉnvestingactｉviｔｉes投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~III.Casｈflowsfroｍｆinanｃingactivitｉｅs：三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量:Cａsｈrecｅivedｆｒomdisｐosaｌｏfinvestmentｓ吸收投資收到的現(xiàn)金Iｎcluding:Cashcontribｕｔｉoｎtosｕbsｉdiａrieｓｆｒommｉnorityshareholders’ｉnvestmｅnt其中:子公司吸收少數(shù)股東投資收到的現(xiàn)金Cashrecｅivedfrombo