2024年1月19日发(作者：)

会计科目英文翻译

一、资产类 Assets

流动资产 Current assets

货币资金 Cash and cash

equivalents

1001 现金 Cash

1002 银行存款 Cash in bank

1009 其他货币资金 Other cash and

cash equivalents

'100901 外埠存款 Other city Cash

in bank

'100902 银行本票 Cashier's

cheque

'100903 银行汇票 Bank draft

'100904 信用卡 Credit card

'100905 信用证保证金 L/C

Guarantee deposits

'100906 存出投资款 Refundable

deposits

1101 短期投资 Short-term

investments

'110101 股票 Short-term

investments - stock

'110102 债券 Short-term

investments - corporate bonds

'110103 基金 Short-term

investments - corporate funds

'110110 其他 Short-term

investments - other

1102 短期投资跌价准备 Short-term

investments falling price

reserves

应收款 Account receivable

1111 应收票据 Note receivable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

1121 应收股利 Dividend

receivable

1122 应收利息 Interest

receivable

1131 应收账款 Account receivable

1133 其他应收款 Other notes

receivable

1141 坏账准备 Bad debt reserves

1151 预付账款 Advance money

1161 应收补贴款 Cover deficit by

state subsidies of receivable

库存资产 Inventories

1201 物资采购 Supplies

-!

purchasing

1211 原材料 Raw materials

1221 包装物 Wrappage

1231 低值易耗品 Low-value

consumption goods

1232 材料成本差异 Materials cost

variance

1241 自制半成品 Semi-Finished

goods

1243 库存商品 Finished goods

1244 商品进销差价 Differences

between purchasing and selling

price

1251 委托加工物资 Work in process

- outsourced

1261 委托代销商品 Trust to and

sell the goods on a commission

basis

1271 受托代销商品 Commissioned

and sell the goods on a

commission basis

1281 存货跌价准备 Inventory

falling price reserves

1291 分期收款发出商品 Collect

money and send out the goods by

stages

1301 待摊费用 Deferred and

prepaid expenses

长期投资 Long-term investment

1401 长期股权投资 Long-term

investment on stocks

'140101 股票投资 Investment on

stocks

'140102 其他股权投资 Other

investment on stocks

1402 长期债权投资 Long-term

investment on bonds

'140201 债券投资 Investment on

bonds

'140202 其他债权投资 Other

investment on bonds

1421 长期投资减值准备 Long-term

investments depreciation

reserves

股权投资减值准备 Stock rights

investment depreciation

reserves

债权投资减值准备 Bcreditor's

rights investment depreciation

reserves

1431 委托贷款 Entrust loans

'143101 本金 Principal

'143102 利息 Interest

'143103 减值准备 Depreciation

reserves

1501 固定资产 Fixed assets

房屋 Building

建筑物 Structure

机器设备 Machinery equipment

运输设备 Transportation

facilities

工具器具 Instruments and

implement

1502 累计折旧 Accumulated

depreciation

1505 固定资产减值准备 Fixed assets

depreciation reserves

房屋、建筑物减值准备

Building/structure depreciation

reserves

机器设备减值准备 Machinery

equipment depreciation reserves

1601 工程物资 Project goods and

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 for equipment

'160104 为生产准备的工具及器具

Preparative instruments and

implement for fabricate

1603 在建工程 Construction-in-process

安装工程 Erection works

在安装设备 Erecting equipment-in-process

技术改造工程 Technical innovation

project

大修理工程 General overhaul

project

1605 在建工程减值准备

Construction-in-process

depreciation reserves

1701 固定资产清理 Liquidation of

fixed assets

1801 无形资产 Intangible assets

专利权 Patents

非专利技术 Non-Patents

-!

商标权 Trademarks, Trade names

著作权 Copyrights

土地使用权 Tenure

商誉 Goodwill

1805 无形资产减值准备 Intangible

Assets depreciation reserves

专利权减值准备 Patent rights

depreciation reserves

商标权减值准备 trademark rights

depreciation reserves

1815 未确认融资费用

Unacknowledged financial

charges

待处理财产损溢 Wait deal assets

loss or income

1901 长期待摊费用 Long-term

deferred and prepaid expenses

1911 待处理财产损溢 Wait deal

assets loss or income

'191101待处理流动资产损溢 Wait

deal intangible assets loss or

income

'191102待处理固定资产损溢 Wait

deal fixed assets loss or

income

二、负债类 Liability

短期负债 Current liability

2101 短期借款 Short-term

borrowing

2111 应付票据 Notes payable

银行承兑汇票 Bank acceptance

商业承兑汇票 Trade acceptance

2121 应付账款 Account payable

2131 预收账款 Deposit received

2141 代销商品款 Proxy sale goods

revenue

2151 应付工资 Accrued wages

2153 应付福利费 Accrued welfarism

2161 应付股利 Dividends payable

2171 应交税金 Tax payable

'217101 应交增值税 value added

tax payable

'21710101 进项税额 Withholdings

on VAT

'21710102 已交税金 Paying tax

'21710103 转出未交增值税 Unpaid

VAT changeover

'21710104 减免税款 Tax deduction

'21710105 销项税额 Substituted

money on VAT

'21710106 出口退税 Tax

reimbursement for export

'21710107 进项税额转出 Changeover

withnoldings on VAT

'21710108 出口抵减内销产品应纳税额

Export deduct domestic sales

goods tax

'21710109 转出多交增值税 Overpaid

VAT changeover

'21710110 未交增值税 Unpaid VAT

'217102 应交营业税 Business tax

payable

'217103 应交消费税 Consumption

tax payable

'217104 应交资源税 Resources tax

payable

'217105 应交所得税 Income tax

payable

'217106 应交土地增值税 Increment

tax on land value payable

'217107 应交城市维护建设税 Tax for

maintaining and building cities

payable

'217108 应交房产税 Housing

property tax payable

'217109 应交土地使用税 Tenure tax

payable

'217110 应交车船使用税 Vehicle

and vessel usage license plate

tax(VVULPT) payable

'217111 应交个人所得税 Personal

income tax payable

2176 其他应交款 Other fund in

conformity with paying

2181 其他应付款 Other payables

2191 预提费用 Drawing expense in

advance

其他负债 Other liabilities

2201 待转资产价值 Pending

changerover assets value

2211 预计负债 Anticipation

liabilities

长期负债 Long-term Liabilities

2301 长期借款 Long-term loans

一年内到期的长期借款 Long-term

loans due within one year

一年后到期的长期借款 Long-term

loans due over one year

-!

2311 应付债券 Bonds payable

'231101 债券面值 Face value, Par

value

'231102 债券溢价 Premium on

bonds

'231103 债券折价 Discount on

bonds

'231104 应计利息 Accrued

interest

2321 长期应付款 Long-term account

payable

应付融资租赁款 Accrued financial

lease outlay

一年内到期的长期应付 Long-term

account payable due within one

year

一年后到期的长期应付 Long-term

account payable over one year

2331 专项应付款 Special payable

一年内到期的专项应付 Long-term

special payable due within one

year

一年后到期的专项应付 Long-term

special payable over one year

2341 递延税款 Deferral taxes

三、所有者权益类 OWNERS' EQUITY

资本 Capita

3101 实收资本(或股本) Paid-up

capital(or stock)

实收资本 Paicl-up capital

实收股本 Paid-up stock

3103 已归还投资 Investment

Returned

公积

3111 资本公积 Capital reserve

'311101 资本(或股本)溢价

Cpital(or Stock) premium

'311102 接受捐赠非现金资产准备

Receive non-cash donate reserve

'311103 股权投资准备 Stock right

investment reserves

'311105 拨款转入 Allocate sums

changeover in

'311106 外币资本折算差额 Foreign

currency capital

'311107 其他资本公积 Other

capital reserve

3121 盈余公积 Surplus reserves

'312101 法定盈余公积 Legal

surplus

'312102 任意盈余公积 Free surplus

reserves

'312103 法定公益金 Legal public

welfare fund

'312104 储备基金 Reserve fund

'312105 企业发展基金 Enterprise

expension fund

'312106 利润归还投资 Profits

capitalizad on return of

investment

利润 Profits

3131 本年利润 Current year

profits

3141 利润分配 Profit

distribution

'314101 其他转入 Other

chengeover in

'314102 提取法定盈余公积

Withdrawal legal surplus

'314103 提取法定公益金 Withdrawal

legal public welfare funds

'314104 提取储备基金 Withdrawal

reserve fund

'314105 提取企业发展基金

Withdrawal reserve for business

expansion

'314106 提取职工奖励及福利基金

Withdrawal staff and workers'

bonus and welfare fund

'314107 利润归还投资 Profits

capitalizad on return of

investment

'314108 应付优先股股利 Preferred

Stock dividends payable

'314109 提取任意盈余公积

Withdrawal other common

accumulation fund

'314110 应付普通股股利 Common

Stock dividends payable

'314111 转作资本(或股本)的普通股股利 Common Stock dividends

change to assets(or stock)

'314115 未分配利润 Undistributed

profit

四、成本类 Cost

4101 生产成本 Cost of

manufacture

'410101 基本生产成本 Base cost of

-!

manufacture

'410102 辅助生产成本 Auxiliary

cost of manufacture

4105 制造费用 Manufacturing

overhead

材料费 Materials

管理人员工资 Executive Salaries

奖金 Wages

退职金 Retirement allowance

补贴 Bonus

外保劳务费 Outsourcing fee

福利费 Employee benefits/welfare

会议费 Coferemce

加班餐费 Special duties

市内交通费 Business traveling

通讯费 Correspondence

电话费 Correspondence

水电取暖费 Water and Steam

税费 Taxes and dues

租赁费 Rent

管理费 Maintenance

车辆维护费 Vehicles maintenance

油料费 Vehicles maintenance

培训费 Education and training

接待费 Entertainment

图书、印刷费 Books and printing

运费 Transpotation

保险费 Insurance premium

支付手续费 Commission

杂费 Sundry charges

折旧费 Depreciation expense

机物料消耗 Article of consumption

劳动保护费 Labor protection fees

季节性停工损失 Loss on

seasonality cessation

4107 劳务成本 Service costs

五、损益类 Profit and loss

收入 Income

业务收入 OPERATING INCOME

5101 主营业务收入 Prime operating

revenue

产品销售收入 Sales revenue

服务收入 Service revenue

5102 其他业务收入 Other operating

revenue

材料销售 Sales materials

代购代售

包装物出租 Wrappage lease

出让资产使用权收入 Remise right of

assets revenue

返还所得税 Reimbursement of

income tax

其他收入 Other revenue

5201 投资收益 Investment income

短期投资收益 Current investment

income

长期投资收益 Long-term investment

income

计提的委托贷款减值准备 Withdrawal

of entrust loans reserves

5203 补贴收入 Subsidize revenue

国家扶持补贴收入 Subsidize revenue

from country

其他补贴收入 Other subsidize

revenue

5301 营业外收入 NON-OPERATING

INCOME

非货币性交易收益 Non-cash deal

income

现金溢余 Cash overage

处置固定资产净收益 Net income on

disposal of fixed assets

出售无形资产收益 Income on sales

of intangible assets

固定资产盘盈 Fixed assets

inventory profit

罚款净收入 Net amercement income

支出 Outlay

业务支出 Revenue charges

5401 主营业务成本 Operating costs

产品销售成本 Cost of goods sold

服务成本 Cost of service

5402 主营业务税金及附加 Tax and

associate charge

营业税 Sales tax

消费税 Consumption tax

城市维护建设税 Tax for

maintaining and building cities

资源税 Resources tax

土地增值税 Increment tax on land

value

5405 其他业务支出 Other business

expense

销售其他材料成本 Other cost of

material sale

其他劳务成本 Other cost of

-!

service

其他业务税金及附加费 Other tax and

associate charge

费用 Expenses

5501 营业费用 Operating expenses

代销手续费 Consignment commission

charge

运杂费 Transpotation

保险费 Insurance premium

展览费 Exhibition fees

广告费 Advertising fees

5502 管理费用 Adminisstrative

expenses

职工工资 Staff Salaries

修理费 Repair charge

低值易耗摊销 Article of

consumption

办公费 Office allowance

差旅费 Travelling expense

工会经费 Labour union

expenditure

研究与开发费 Research and

development expense

福利费 Employee benefits/welfare

职工教育经费 Personnel education

待业保险费 Unemployment insurance

劳动保险费 Labour insurance

医疗保险费 Medical insurance

会议费 Coferemce

聘请中介机构费 Intermediary

organs

咨询费 Consult fees

诉讼费 Legal cost

业务招待费 Business entertainment

技术转让费 Technology transfer

fees

矿产资源补偿费 Mineral resources

compensation fees

排污费 Pollution discharge fees

房产税 Housing property tax

车船使用税 Vehicle and vessel

usage license plate tax(VVULPT)

土地使用税 Tenure tax

印花税 Stamp tax

5503 财务费用 Finance charge

利息支出 Interest exchange

汇兑损失 Foreign exchange loss

各项手续费 Charge for trouble

各项专门借款费用 Special-borrowing

cost

5601 营业外支出 Nonbusiness

expenditure

捐赠支出 Donation outlay

减值准备金 Depreciation reserves

非常损失 Extraordinary loss

处理固定资产净损失 Net loss on

disposal of fixed assets

出售无形资产损失 Loss on sales of

intangible assets

固定资产盘亏 Fixed assets

inventory loss

债务重组损失 Loss on arrangement

罚款支出 Amercement outlay

5701 所得税 Income tax

以前年度损益调整 Prior year income

adjustment

一、企业财务会计报表封面 FINANCIAL

REPORT COVER

报表所属期间之期末时间点 Period

Ended

所属月份 Reporting Period

报出日期 Submit Date

记账本位币币种 Local Reporting

Currency

审核人 Verifier

填表人 Preparer

二、资产负债表 Balance Sheet

资产 Assets

流动资产 Current Assets

货币资金 Bank and Cash

短期投资 Current Investment

-!

一年内到期委托贷款 Entrusted loan

receivable due within one year

减：一年内到期委托贷款减值准备 Less:

Impairment for Entrusted loan receivable

due within one year

减：短期投资跌价准备 Less: Impairment

for current investment

短期投资净额 Net bal of current

investment

应收票据 Notes receivable

应收股利 Dividend receivable

应收利息 Interest receivable

应收账款 Account receivable

减：应收账款坏账准备 Less: Bad debt

provision for Account receivable

应收账款净额 Net bal of Account

receivable

其他应收款 Other receivable

减：其他应收款坏账准备 Less: Bad debt

provision for Other receivable

其他应收款净额 Net bal of Other

receivable

预付账款 Prepayment

应收补贴款 Subsidy receivable

存货 Inventory

减：存货跌价准备 Less: Provision for

Inventory

存货净额 Net bal of Inventory

已完工尚未结算款 Amount due from

customer for contract work

待摊费用 Deferred Expense

一年内到期的长期债权投资 Long-term

debt investment due within one year

一年内到期的应收融资租赁款 Finance

lease receivables due within one year

其他流动资产 Other current assets

流动资产合计 Total current assets

长期投资 Long-term investment

长期股权投资 Long-term equity

investment

委托贷款 Entrusted loan receivable

长期债权投资 Long-term debt investment

长期投资合计 Total for long-term

investment

减：长期股权投资减值准备 Less:

Impairment for long-term equity

investment

减：长期债权投资减值准备 Less:

Impairment for long-term debt investment

减：委托贷款减值准备 Less: Provision

for entrusted loan receivable

长期投资净额 Net bal of long-term

investment

-!

其中：合并价差 Include: Goodwill

(Negative goodwill)

固定资产 Fixed assets

固定资产原值 Cost

减：累计折旧 Less: Accumulated

Depreciation

固定资产净值 Net bal

减：固定资产减值准备 Less: Impairment

for fixed assets

固定资产净额 NBV of fixed assets

工程物资 Material holds for construction

of fixed assets

在建工程 Construction in progress

减：在建工程减值准备 Less: Impairment

for construction in progress

在建工程净额 Net bal of construction in

progress

固定资产清理 Fixed assets to be

disposed of

固定资产合计 Total fixed assets

无形资产及其他资产 Other assets &

Intangible assets

无形资产 Intangible assets

减：无形资产减值准备 Less: Impairment

for intangible assets

无形资产净额 Net bal of intangible assets

长期待摊费用 Long-term deferred

expense

融资租赁——未担保余值 Finance lease

– Unguaranteed residual values

融资租赁——应收融资租赁款 Finance

lease – Receivables

其他长期资产 Other non-current assets

无形及其他长期资产合计 Total other

assets & intangible assets

递延税项 Deferred Tax

递延税款借项 Deferred Tax assets

资产总计 Total assets

负债及所有者（或股东）权益 Liability &

Equity

流动负债 Current liability

短期借款 Short-term loans

应付票据 Notes payable

应付账款 Accounts payable

已结算尚未完工款

预收账款 Advance from customers

应付工资 Payroll payable

应付福利费 Welfare payable

应付股利 Dividend payable

应交税金 Taxes payable

其他应交款 Other fees payable

-!

其他应付款 Other payable

预提费用 Accrued Expense

预计负债 Provision

递延收益 Deferred Revenue

一年内到期的长期负债 Long-term liability

due within one year

其他流动负债 Other current liability

流动负债合计 Total current liability

长期负债 Long-term liability

长期借款 Long-term loans

应付债券 Bonds payable

长期应付款 Long-term payable

专项应付款 Grants & Subsidies received

其他长期负债 Other long-term liability

长期负债合计 Total long-term liability

递延税项 Deferred Tax

递延税款贷项 Deferred Tax liabilities

负债合计 Total liability

少数股东权益 Minority interests

所有者权益（或股东权益） Owners’

Equity

实收资本（或股本） Paid in capital

减；已归还投资 Less: Capital

redemption

实收资本（或股本）净额 Net bal of Paid

in capital

资本公积 Capital Reserves

盈余公积 Surplus Reserves

其中：法定公益金 Include: Statutory

reserves

未确认投资损失 Unrealised investment

losses

未分配利润 Retained profits after

appropriation

其中：本年利润 Include: Profits for the

year

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 Total

Liability & Equity

三、利润及利润分配表 Income statement

and profit appropriation

一、主营业务收入 Revenue

减：主营业务成本 Less: Cost of Sales

主营业务税金及附加 Sales Tax

二、主营业务利润（亏损以“—”填列）

Gross Profit ( - means loss)

加：其他业务收入 Add: Other operating

income

-!

减：其他业务支出 Less: Other operating

expense

减：营业费用 Selling & Distribution

expense

管理费用 G&A expense

财务费用 Finance expense

三、营业利润（亏损以“—”填列） Profit

from operation ( - means loss)

加：投资收益（亏损以“—”填列） Add:

Investment income

补贴收入 Subsidy Income

营业外收入 Non-operating income

减：营业外支出 Less: Non-operating

expense

四、利润总额（亏损总额以“—”填列）

Profit before Tax

减：所得税 Less: Income tax

少数股东损益 Minority interest

加：未确认投资损失 Add: Unrealised

investment losses

五、净利润（净亏损以“—”填列） Net

profit ( - means loss)

加：年初未分配利润 Add: Retained

profits

其他转入 Other transfer-in

六、可供分配的利润 Profit available for

distribution( - means loss)

减：提取法定盈余公积 Less:

Appropriation of statutory surplus reserves

提取法定公益金 Appropriation of

statutory welfare fund

提取职工奖励及福利基金 Appropriation

of staff incentive and welfare fund

提取储备基金 Appropriation of reserve

fund

提取企业发展基金 Appropriation of

enterprise expansion fund

利润归还投资 Capital redemption

七、可供投资者分配的利润 Profit

available for owners' distribution

减：应付优先股股利 Less: Appropriation

of preference share's dividend

提取任意盈余公积 Appropriation of

discretionary surplus reserve

应付普通股股利 Appropriation of ordinary

share's dividend

转作资本（或股本）的普通股股利

Transfer from ordinary share's dividend to

paid in capital

八、未分配利润 Retained profit after

appropriation

补充资料： Supplementary Information:

1． 出售、处置部门或被投资单位收益

Gains on disposal of operating divisions or

investments

2． 自然灾害发生损失 Losses from

natural disaster

-!

3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to

changes in accounting policies

4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to

changes in accounting estimates

5． 债务重组损失 Losses from debt

restructuring

现金流量表 Cash Flow Statement

一、经营活动产生的现金流量： Cash

Flow from Operating Activities:

销售商品、提供劳务收到的现金 Cash

received from sales of goods or rendering

services

收到的税费返还 Refunds of taxes

收到的其他与经营活动有关的现金 Cash

received relating to other operating

activities

现金流入小计 Sub-total of cash inflows

购买商品、接受劳务支付的现金 Cash

paid for goods or receiving services

支付给职工以及为职工支付的现金 Cash

paid to and on behalf of employees

支付的各项税费 Tax payments

支付的其他与经营活动有关的现金 Cash

paid relating to other operating activities

现金流出小计 Sub-total of cash outflows

经营活动产生的现金流量净额 Net Cash

Flow from Operating Activities

二、投资活动产生的现金流量： Cash

Flow from Investing Activities:

收回投资所收到的现金 Cash received

from disposal of investments

处置子公司和其他经营单位收到的现金

Cash received from disposal of subsidiary

or other operating business units

取得投资收益所收到的现金 Cash

received from investments income

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 Net cash received from

disposal of fixed assets, intangible assets

and other long-term assets

购买子公司所收到的现金 Cash received

by acquisition of subsidiary

收到的其他与投资活动有关的现金 Cash

received relating to other investing

activities

现金流入小计 Sub-total of cash inflows

购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed

assets, intangible assets and other long-term assets

投资所支付的现金 Cash paid to acquire

investments

支付的其他与投资活动有关的现金 Cash

payments relating to other investing

activities

现金流出小计 Sub-total of cash outflows

投资活动产生的现金流量净额 Net Cash

Flow from Investing Activities

-!

三、筹资活动产生的现金流量： Cash

Flow from Financing Activities:

吸收投资所收到的现金 Cash received by

investors

借款所收到的现金 Cash received from

borrowings

其中：从金融机构借款所收到的现金

Include: Cash received from financial

institution borrowings

收到的其他与筹资活动有关的现金 Cash

received relating to other financing

activities

现金流入小计 Sub-total of cash inflows

偿还债务所支付的现金 Repayments of

borrowings

其中：偿还金融机构债务所支付的现金

Include: Repayments of financial

institution borrowings

分配股利、利润和偿付利息所支付的现金

Dividends paid, profit distributed or

interest paid

支付的其他与筹资活动有关的现金 Cash

payments relating to other financing

activities

现金流出小计 Sub-total of cash outflows

筹资活动产生的现金流量净额 Net Cash

Flow from Financing Activities

四、汇率变动对现金的影响额 Effect of

Foreign Currency Translation

五、现金及现金等价物净增加额 Net

Increase (Decrease) in Cash and Cash

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：

Reconciliation of Net Profit to Cash Flow

from Operating Activities:

净利润 Net Profit

加：少数股东损益 Add: Minority interest

加：计提的资产减值准备 Impairment

losses on assets

固定资产折旧 Depreciation of fixed

assets

无形资产摊销 Amortisation of intangible

assets

长期待摊费用摊销 Amortisation of long-term deferred expenses

待摊费用减少（减：增加） Decrease

(increase) in deferred expenses

预提费用增加（减：减少） Increase

(decrease) in accrued expenses

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) on

disposal of fixed assets, intangible assets

and other long-term assets

固定资产报废损失 Losses on write-off of

fixed assets

财务费用 Finance expense (income)

-!

投资损失（减、收益） Losses (gains)

arising from investments

递延税款贷款（减、借项） Deferred tax

credit (debit)

存货的减少（减、增加） Decrease

(increase) in inventories

经营性应收项目的减少（减、增加）

Decrease (increase) in receivables under

operating activities

经营性应付项目的增加（减、减少）

Increase (decrease) in payables under

operating activities

其他 Others

经营活动产生的现金流量净额 Net cash

flow from operating activities

2.不涉及现金收支的投资和筹资活动：

Investing and Financing Activities that do

not Involve Cash Receipts and Payments:

债务转为资本 Conversion of debt into

capital

一年内到期的可转换公司债券

Reclassification of convertible bonds

expiring within one year as current liability

融资租入固定资产 Fixed assets acquired

under finance leases

3.现金及现金等价物净增加情况： Net

Increase in Cash and Cash Equivalents:

现金的期末余额 Cash at the end of the

period

减：现金的期初余额 Less: cash at the

beginning of the year

-!

加：现金等价物的期末余额 Add: cash

equivalents at the end of the period

减：现金等价物的期初余额 Less: cash

equivalents at the beginning of the period

现金及现金等价物净增加额 Net increase

in cash and cash equivalents