新准则英文会计报表.docx

新准则英文会计报表

第一篇：新准则英文会计报表新准则英文会计报表：损益类1296001主营业务收入mainbusinessincome6011利息收入金融共用interestincomefinancialsharing1356051其他业务收入otherbusinessincome6061汇兑损益金融专用exchangegainorlossexclusivelyforfinance1376101公允价值变动损益soundvalueflexiblelossandprofit1386111投资收益incomeoninvestment6301营业外收入nonrevenuereceipt6401主营业务成本mainbusinesscost6402其他业务支出otherbusinessexpense1456405营业税金及附加businesstariffandannex6411利息支出金融共用interestexpensefinancialsharing1556601销售费用marketingcost1566602管理费用managingcost1576603财务费用financialcost1586604勘探费用explorationexpense1596701资产减值损失lossfromassetdevaluation1606711营业外支出nonoperatingexpense1616801所得税incometax1626901以前年度损益调整prioryearprofitandlossadjustment第二篇：会计报表附注英文摘要Withtherapidsocioeconomicdevelopment，thequalityofaccountinginformationhasbecomeanimportantissueinthesociety,andarousedtheincreasingconcemsamongvarioussectors．Accountingreports，asthecorecontentsoffinancialreports，aretheimportantdocumentsprovidedbyenterprisestoreflecttheirfinancialsituationsinacertainperiodoftime，theiroperatingresultsandcashflow,andtheyalsoreflectthefinalachievementsoftheenterprises’financialaccountingrecognitionandmeasurement．Butasfarastheaccountingreportsthemselvesareconcemed．theirfixedformatsandthecharacteristicofcontentsfulloffiguresbringabouttheresultsthattheenterprise’sfinancialinformationreflectedinthemisboundtohavesomelimitations，thusitisdifficulttomeettheneedsoftheusers”growingdecision-makinginformation，whichpromptedtheemergenceofthenotestotheaccountingreports．Notestotheaccountingreports，asanimportantcomponentoftheaccountingreports，arethefurthersupplements，explanationsandjustificationstotheinformationpresentedinthereports．Onthebasisofensuringtheprovisionofinformationfromtheaccountingreports，thenotescanimprovethequalityofaccountinginformation，andenhancetheauthenticityandintegrityoffinancialreports,sothatusersofthereports，withtoday’sincreasingcomplexityineconoIIlicalbusinessandpersificationoftheinvestmententities，canhaveamorefullunderstandingandappreciationforenterprisefinancialsi