Chinese financial statement translation for an L-1 or EB-1C petition that has to show the parent company in China, an EB-5 source-of-funds file, a US bank or investor doing diligence on a Chinese supplier, or a court. We translate the 资产负债表, 利润表, 现金流量表 and the 审计报告 from a 会计师事务所, with every figure kept as printed.
Written for Chinese (Mandarin) Simplified financial statement records
How a PRC 财务报表 differs from a US statement
Mainland companies report under the 企业会计准则 or, for small firms, the 小企业会计准则, and the layout, the units and the capital lines are not what a US reader expects.
Units of 万元 and two-column balance sheets
A 资产负债表 places assets on the left and 负债 and 所有者权益 on the right of the same sheet, each with 期末余额 and 年初余额 columns for the closing and opening balances. The header states the unit, 元 or 万元, and 万 is ten thousand, so a figure of 1,250 万元 is 12,500,000 yuan. We keep the figures as printed and state the unit in the translated header so no one multiplies twice. The 利润表 reads down from 营业收入 through 营业成本, 税金及附加 and the period expenses to 净利润.
Registered capital is not paid-in capital
The 营业执照 shows 注册资本, the subscribed amount, and since the 2014 reform that figure can be pledged rather than paid, so the 实收资本 line on the balance sheet is the number that shows what shareholders have put in. The Company Law in force since July 2024 gives companies five years to pay it up. For an L-1 or EB-1C petition, USCIS reads the two side by side, and a translation that renders both as "capital" invites a request for evidence.
The 审计报告 and the CPA seals
An audit report from a 会计师事务所 opens with the 审计意见 (无保留意见 is an unqualified opinion, 保留意见 qualified, 否定意见 adverse) and is signed by two 注册会计师 with their names and personal stamps beside the firm's red seal, with a 骑缝章 across the bound pages. Statements that were never audited come stamped with only the company 公章 and the 财务专用章, and the translation says which it is. 其他应收款, other receivables, is where shareholder loans sit, and a US lender will ask about that line, so it is named exactly.
Who is asking for your Chinese (Mandarin) Simplified financial statement translation?
The translation is the same. What changes is whether the recipient wants anything added to it.
Banks and lenders
A lender assessing a business loan or a foreign buyer's finances accepts a certified translation of the audited statements. Send the complete set so the figures can be checked against the notes.
EB-5 and E-2 petitions document the source of funds with financial statements. USCIS asks for a complete English translation and a signed certification from the translator.
Three things that save a day of back and forth on a Chinese (Mandarin) Simplified financial statement.
01
Send the statements with their notes
The balance sheet, the income statement and the cash flow statement are read with the notes that explain them. Upload the full report, including the auditor's letter, so nothing is cited that the translation lacks.
02
Keep the tables as tables
A clean PDF, or the spreadsheet the report was made from, lets the translator keep each column where it is. Photos of printed tables are slower and easier to misread.
03
Tell us the audience
A bank reads a statement differently from a tax office or a court. Say in the order notes who will receive it so the accounting terms fit that reader.
Details and pricing
What is included in a Chinese (Mandarin) Simplified financial statement translation
One price per page covers the translation and its certification. A page is up to 250 words, and the quote tells you the page count before you pay.
Everything on the financial statement is translated, including stamps, seals and handwritten notes. Tell us the English spelling you use for each name when you order.
USCIS asked for the foreign entity's financials for an L-1A. Which pages do you need?
The last fiscal year's three statements, the audit report if there is one, the 营业执照 and often the annual 企业所得税 return. Chinese fiscal years follow the calendar year, so the statements are dated 12月31日. A full set with notes runs to a dozen pages or more; the notes are where the related-party section is, and an adjudicator reads that. Send the pages the checklist names and leave out the rest.
My company only has the 小企业 version with no cash flow statement. Is that a problem?
Not for the translation. The 小企业会计准则 asks for a cash flow statement too, but many small firms file only a balance sheet and income statement with their quarterly 企业所得税 return, prepared by a 代理记账 bookkeeper. We translate what exists and label it so the reader knows it is unaudited. If the recipient insists on audited figures, a 会计师事务所 can audit past years; that is their work, and the translation follows.
Our Chinese partner wants our US GAAP statements in Chinese. Can you do that?
We can. A Chinese joint-venture partner, a 市场监督管理局 registering a foreign-invested enterprise, a mainland bank lending on the strength of a US parent, or a 法院 in a commercial case may want US GAAP statements in Chinese. We translate the statements and the auditor's letter and keep the US line items beside the Chinese so an accountant can map them to 企业会计准则 accounts. Tell us whether the reader is a regulator or a partner, since the register wants exact titles and a partner wants readable ones.
How much does a certified translation cost?
Certified translation is $25 per page, with a page counted as up to 250 words. Notarization, a mailed physical copy and an apostille are optional and priced separately.
How long does a certified translation take?
Standard turnaround starts at 24 hours and depends on the length and language of your documents. If you have a deadline, include it in your quote request.
Other Chinese (Mandarin) Simplified documents we translate