中英文會計報表1.xls

會會計計科科目目名名稱稱和和編編號號Chart of Accounts 順順序序 號號 編編號號名名稱稱NO CodeTitle 一一 資資產(chǎn)產(chǎn)類類I Assets 11001現(xiàn)金11001Cash on hand 21002銀行存款21002Cash in bank 31009其他貨幣資金31009Other monetary funds 100901外埠存款100901 Deposits in other cities 100902銀行本票100902 Cashier s Check 100903銀行匯票100903 Bank draft 100904信用卡100904 Credit Card 100905信用證保證金100905 L C guarantee deposit 100906存出投資款100906 Investment paid 41101短期投資41101Short term investments 110101股票110101 Stock 110102債券110102 Bond 110103基金110103 Fund 110110其他110110 Others 51102短期投資跌價準(zhǔn)備51102Provision for short term investment Write down 61111應(yīng)收票據(jù)61111Notes receivable 71121應(yīng)收股利71121Dividend receivable 81122應(yīng)收利息81122Interest receivable 91131應(yīng)收賬款91131Accounts receivable 101133其他應(yīng)收款101133Other receivables 111141壞賬準(zhǔn)備111141Provision for bad debts 121151預(yù)付賬款121151Advances to suppliers 131161應(yīng)收補貼款131161Subsidies receivable 141201物資采購141201Materials purchased 151211原材料151211Raw materials 161221包裝物161221Packaging materials 171231低值易耗品171231Low valued consumables 181232材料成本差異181232Cost variance of materials 191241自制半成品191241Self manufactured semi finished product 201243庫存商品201243Goods on hand 211244商品進銷差價211244Margin between Selling and purchasing prices 221251委托加工物資221251Materials on Consignment for further processing 231261委托代銷商品231261Goods on consignment 241271受托代銷商品241271Fiduciary goods for sale 251281存貨跌價準(zhǔn)備251281Provision for inventory write down 261291分期收款發(fā)出商品261291Goods on installment sale 271301待攤費用271301Prepaid expenses 281401長期股權(quán)投資281401Long term equity investments 140101股票投資140101 Stock investment 140102其他股權(quán)投資140102 Other equity investment 291402長期債權(quán)投資291402Long term debt investments 140201債券投資140201 Bond investment 140202其他債權(quán)投資140202 Other debt investment 301421長期投資減值準(zhǔn)備301421Provision for impairment of long term investments 311431委托貸款311431Designated loan receivable 143101本金143101 Principal 143102利息143102 Interest 143103減值準(zhǔn)備143103 Provision for impairment 321501固定資產(chǎn)321501Fixed assets 331502累計折舊331502Accumulated depreciation 341505固定資產(chǎn)減值準(zhǔn)備341505Provision for impairment of fixed assets 351601工程物資351601Construction materials 160101專用材料160101 Materials for special use 160102專用設(shè)備160102 Equipment for special use 160103預(yù)付大型設(shè)備款160103 Advances to suppliers of giant equipment 160104為生產(chǎn)準(zhǔn)備的工具及器 具 160104 Tools and apparatus for use in production 361603在建工程361603Construction in progress 371605在建工程減值準(zhǔn)備371605Provision for impairment of construction in progress 381701固定資產(chǎn)清理381701Disposal of fixed assets 391801無形資產(chǎn)391801Intangible assets 401805無形資產(chǎn)減值準(zhǔn)備401805Provision for impairment of intangible assets 411815未確認(rèn)融資費用411815Unrecognized financing expenses 421901長期待攤費用421901Long term prepayments 431911待處理財產(chǎn)損溢431911Asset gain or loss in suspense 191101待處理流動資產(chǎn)損溢191101 Current asset gain or loss in suspense 191102待處理固定資產(chǎn)損溢191102 Fixed asset gain or loss in suspense 二二 負(fù)負(fù)債債類類II Liabilities 442101短期借款442101Short term loans 452111應(yīng)付票據(jù)452111Notes payable 462121應(yīng)付賬款462121Accounts payable 472131預(yù)收賬款472131Advances from customers 482141代銷商品款482141Consignment in money 492151應(yīng)付工資492151Accrued payroll 502153應(yīng)付福利費502153Welfare expenses payable 512161應(yīng)付股利512161Dividend payable 522171應(yīng)交稅金522171Taxes payable 217101應(yīng)交增值稅217101 VAT payable 21710101 進項稅額21710101 Input VAT 21710102 已交稅金21710102 Taxes paid 21710103 轉(zhuǎn)出未交增值稅21710103 Transfer out of unpaid VAT 21710104 減免稅款21710104 VAT deductions and exemptions 21710105 銷項稅額21710105 Output VAT 21710106 出口退稅21710106 Refund of export duty 21710107 進項稅額轉(zhuǎn)出21710107 Transfer out of input VAT 21710108 出口抵減內(nèi)銷產(chǎn)品應(yīng)納 稅額 21710108 Export duty deductible from taxes payable on domestic sales 21710109 轉(zhuǎn)出多交增值稅21710109 Transfer out of overpaid VAT 21710110 未交增值稅21710110 Unpaid VAT 217102應(yīng)交營業(yè)稅217102 Business tax payable 217103應(yīng)交消費稅217103 Consumption tax payable 217104應(yīng)交資源稅217104 Resources tax payable 217105應(yīng)交所得稅217105 Income tax payable 217106應(yīng)交土地增值稅217106 Land appreciation tax payable 217107應(yīng)交城市維護建設(shè)稅217107 Urban construction and maintenance tax payable 217108應(yīng)交房產(chǎn)稅217108 Property tax payable 217109應(yīng)交土地使用稅217109 Land use tax payable 217110應(yīng)交車船使用稅217110 Vehicle and vessel usage tax payable 217111應(yīng)交個人所得稅217111 Individual income tax payable 532176其他應(yīng)交款532176Other payables 542181其他應(yīng)付款542181Other amounts payable 552191預(yù)提費用552191Accrued expenses 562201待轉(zhuǎn)資產(chǎn)價值562201Asset value to be carried over 572211預(yù)計負(fù)債572211Estimated liabilities 582301長期借款582301Long term borrowings 592311應(yīng)付債券592311Bond payable 231101債券面值231101 Par value of bond 231102債券溢價231102 Premium on bond 231103債券折價231103 Discount on bond 231104應(yīng)計利息231104 Accrued interest 602321長期應(yīng)付款602321Long term payables 612331專項應(yīng)付款612331Special payables 622341遞延稅款622341Deferred taxes 三三 所所有有者者權(quán)權(quán)益益類類 Owners Equity 633101實收資本 或股本 633101Paid in capital or stock 643103歸還投資643103Investment returned 653111資本公積653111Capital surplus 311101資本 或股本 溢價311101 Premium on capital or stock 311102接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn) 備 311102 Reserve of donated non cash assets 311103接受現(xiàn)金捐贈311103 Cash donation 311104股權(quán)投資準(zhǔn)備311104 Equity investment reserve 311105撥款轉(zhuǎn)入311105 Transfer in of appropriations 311106外幣資本折算差額311106 Foreign currency translation difference 311107其他資本公積311107 Other capital surplus 663121盈余公積663121Surplus reserve 312101法定盈余公積312101 Statutory surplus reserve 312102任意盈余公積312102 Discretionary surplus reserve 312103法定公益金312103 Statutory public welfare fund 312104儲備基金312104 Reserve fund 312105企業(yè)發(fā)展基金312105 Enterprise expansion fund 312106利潤歸還投資312106 Profit capitalized on return of investment 673131本年利潤673131Profit for the year 683141利潤分配683141Profit distribution 314101其他轉(zhuǎn)入314101 Other transfer ins 314102提取法定盈余公積314102 Appropriation of statutory surplus reserve 314103提取法定公益金314103 Appropriation of statutory public welfare fund 314104提取儲備基金314104 Appropriation of reserve fund 314105提取企業(yè)發(fā)展基金314105 Appropriation of enterprise expansion fund 314106提取職工獎勵及福利基 金 314106 Appropriation of employee welfare and bonus fund 314107利潤歸還投資314107 Profit capitalized on return of investment 314108應(yīng)付優(yōu)先股股利314108 Dividend payable on preferred stock 314109提取任意盈余公積314109 Appropriation of discretionary surplus reserve 314110應(yīng)付普通股股利314110 Dividend payable on common stock 314111轉(zhuǎn)作資本 或股本 的普 通股股利 314111 Conversion of common stock dividend into capital or stock 314115未分配利潤314115 Undistributed profit 四四 成成本本類類IV Costs 694101生產(chǎn)成本694101Production cost 410101基本生產(chǎn)成本410101 Primary production cost 410102輔助生產(chǎn)成本410102 Auxiliary production cost 704105制造費用704105Manufacturing expenses 714107勞務(wù)成本714107Cost of service 五五 損損益益類類V Income and losses 725101主營業(yè)務(wù)收入725101Revenue from main operations 735102其他業(yè)務(wù)收入735102Revenue from other operations 745201投資收益745201Investment income 755203補貼收入755203Revenue from subsidies 765301營業(yè)外收入765301Non operating revenue 775401主營業(yè)務(wù)成本775401Cost of main operations 785402主營業(yè)務(wù)稅金及附加785402Taxes and surcharge for main operations 795405其他業(yè)務(wù)支出795405Expenditures on other operations 805501營業(yè)費用805501Operating expenses 815502管理費用815502General and administrative expenses 825503財務(wù)費用825503Financial expenses 835601營業(yè)外支出835601Non operating expenditures 845701所得稅845701Income tax 855801以前年度損益調(diào)整855801Adjustment to prior years income and losses 會會計計報報表表格格式式 Formats Formats ofof FinancialFinancial StatementsStatements 編編號號會會計計報報表表名名稱稱 CodeName of Financial Statement 會企01表資產(chǎn)負(fù)債表 Form AF 01Balance sheet 會企02表利潤表 Form AF 02Income statement 會企03表現(xiàn)金流量表 Form AF 03Cash flow statement 會企01表附表1資產(chǎn)減值準(zhǔn)備明細(xì)表 Form AF 01 Supporting Statement 1 Statement of provision for impairment of assets 會企01表附表2股東權(quán)益增減變動表 Form AF 01 Supporting Statement 2 Statement of changes in stockholders equity 會企01表附表3應(yīng)交增值稅明細(xì)表 Form AF 01 Supporting Statement 3 VAT payable movement table 會企02表附表1利潤分配表 FormAF 02 SupportingStatement 1 Statement of profit distribution 會企02表附表2分部報表 業(yè)務(wù)分部 FormAF 02 SupportingStatement 2 Business segment statement 會企02表附表3分部報表 地區(qū)分部 Form AF 02 Supporting Statement 3 Geographical segment statement 編編報報期期 Reporting period 中期報告 年度報告 Interim annual 中期報告 年度報告 Interim annual 至少 年度報告 At least Annual 年度報告 Annual 年度報告 Annual 中期報告 年度報告 Interim annual 年度報告 Annual 年度報告 Annual 年度報告 Annual 會會計計報報表表格格式式 Formats Formats ofof FinancialFinancial StatementsStatements 資資產(chǎn)產(chǎn)負(fù)負(fù)債債表表 BalanceBalance SheetSheet 編制單位 年 月 日 Prepared by Month Date year 資資 產(chǎn)產(chǎn)行行次次年年初初數(shù)數(shù)期期末末數(shù)數(shù)負(fù)負(fù)債債和和所所有有者者權(quán)權(quán)益益 Assets Line No Beg balanceEnd balance 或或股股東東權(quán)權(quán)益益 Liabilities Owners Stockholders equity 流動資產(chǎn) 流動負(fù)債 Current assets Current liabilities 貨幣資金 1 短期借款 Monetary fundsShort term loans 短期投資 2 應(yīng)付票據(jù) Short term investmentsNotes payable 應(yīng)收票據(jù) 3 應(yīng)付賬款 Notes receivableAccounts payable 應(yīng)收股利 4 預(yù)收賬款 Dividend receivableAdvances from customers 應(yīng)收利息 5 應(yīng)付工資 Interest receivableAccrued payroll 應(yīng)收賬款 6 應(yīng)付福利費 Accounts receivableWelfare expenses payable 其他應(yīng)收款 7 應(yīng)付股利 Other receivablesDividend payable 預(yù)付賬款 8 應(yīng)交稅金 Advances to suppliersTaxes payable 應(yīng)收補貼款 9 其他應(yīng)交款 Subsidies receivableOther payables 存貨 10 其他應(yīng)付款 InventoriesOther amounts payable 待攤費用 11 預(yù)提費用 Prepaid expensesAccrued expenses 一年內(nèi)到期的長期債權(quán)投資 21 預(yù)計負(fù)債 Long term debt investment due with in a year Estimated liabilities 其他流動資產(chǎn) 24 一年內(nèi)到期的長期負(fù)債 Other current assetsLong term liabilities due within a year 流動資產(chǎn)合計 31 其他流動負(fù)債 Sub total of current assetsOther current liabilities 長期投資 Long term investments 長期股權(quán)投資 32 流動負(fù)債合計 Long term equity investmentSub total of current liabilities 長期債權(quán)投資 34 長期負(fù)債 Long term debt investmentLong term liabilities 長期投資合計 38 長期借款 Sub total of long term investmentsLong term borrowings 固定資產(chǎn) 應(yīng)付債券 Fixed assets Bonds payable 固定資產(chǎn)原價 39 長期應(yīng)付款 Fixed assets costLong term payables 減 累計折舊 40 專項應(yīng)付款 Less Accumulated depreciationSpecial payables 固定資產(chǎn)凈值 41 其他長期負(fù)債 Fixed assets NBVOther long term liabilities 減 固定資產(chǎn)減值準(zhǔn)備 42 長期負(fù)債合計 Less Provision for impairment Of fixed assets Sub total of long term liabilities 固定資產(chǎn)凈額 43 遞延稅項 Fixed assets netDeferred taxes 工程物資 44 遞延稅款貸項 Construction materialsDeferred tax credit 在建工程 45 負(fù)債合計 Construction in progressTotal liabilities 固定資產(chǎn)清理 46 Disposal of fixed assets 固定資產(chǎn)合計 50 所有者權(quán)益 或股東權(quán)益 Sub total of fixed assetsOwners Stockholders equity 無形資產(chǎn)及其他資產(chǎn) 實收資本 或股本 Intangible and other assets Paid in capital or stock 無形資產(chǎn) 51 減 已歸還投資 Intangible assetsLess Investment returned 長期待攤資產(chǎn) 52 實收資本 或股本 凈額 Long term prepaymentsPaid in capital or stock net 其他長期資產(chǎn) 53 資本公積 Other long term assetsCapital surplus 無形資產(chǎn)及其他資產(chǎn)合計 60 盈余公積 Sub total of intangible and other assets Surplus reserve 其中 法定公益金 Including Statutory public welfare fund 遞延稅項未分配利潤 Deferred taxes Undistributed profit 遞延稅款借項 61 所有者權(quán)益 或股東權(quán)益 合計 Deferred tax debitTotal owners stockholders equity 資產(chǎn)總計 67 負(fù)債和所有者權(quán)益 或股東權(quán)益 合計 Total assetsTotal liabilities owners stockholders equity 單位 元 Monetary unit 行行次次年年初初數(shù)數(shù)期期末末數(shù)數(shù) Line No Beg balance End balance 68 69 70 71 72 73 74 75 80 81 82 83 86 90 100 101 資資產(chǎn)產(chǎn)負(fù)負(fù)債債表表 BalanceBalance SheetSheet 年 月 日 Month Date year 102 103 106 108 110 111 114 115 116 117 118 119 120 121 122 135 利利潤潤表表 IncomeIncome StatementStatement 編制單位 年 月 Prepared by Month year Monetary unit RMB yuan 項項目目行行次次本本月月數(shù)數(shù) ItemLine No Current month 一 主營業(yè)務(wù)收 1 Revenue from main operations 減 主營業(yè)各成本 4 Less Cost of main operations 主營業(yè)務(wù)稅金及附加 5 Taxes and surcharge for main operations 二 主營業(yè)務(wù)利潤 虧損以 號填列 10 Profit Loss from main operations 加 其他業(yè)務(wù)利潤 虧損以 號填列 11 Add Profit Loss from other operations 減 營業(yè)費用 14 Less Operating expenses 管理費用 15 General and administrative expenses 財務(wù)費用 16 Financial expenses 三 營業(yè)利潤 虧損以 號填列 18 Operating profit loss 加 投資收益 虧損以 號填列 19 Add Investment income losses 補貼收入 22 Revenue from subsidies 營業(yè)外收入 23 Non operating revenue 減 營業(yè)外支出 25 Less Non operating expenditures 四 利潤總額 虧損以 號填列 27 Income Loss before tax 減 所得稅 28 Less Income tax 五 凈利潤 虧損以 號填列 30 V Net income loss 補補充充資資料料 Supplementary information 項項目目本本年年累累計計數(shù)數(shù) Item Current year cumulative 1 出售 處置部門或被投資單位所得收益 Gain on sale and disposal of a department or an invested enterprise 2 自然災(zāi)害發(fā)生的損失 Losses arising from natural disasters 3 會計政策變更增加 或減少 利潤總額 Increase decrease in income before tax due to a change in accounting policy 4 會計估計變更增加 或減少 利潤總額 Increase decrease in income before tax due to a change in accounting estimate 5 債務(wù)重組損失 Losses arising from debt restructurings 6 其他 Others 本本年年累累計計數(shù)數(shù) Current year cumulative 上上年年實實際際數(shù)數(shù) Prior year actual 利利潤潤表表 IncomeIncome StatementStatement Monetary unit RMB yuan 現(xiàn)金流量表 Cash Flow Statement 編制單位 年度單位 元 Prepared by Period Monetary unit RMB yuan 項 目行 次金 額 ItemLine NoAmount 一 經(jīng)營活動產(chǎn)生的現(xiàn)金流量 I Cash flows from operating activities 銷售產(chǎn)品 提供勞務(wù)收到的現(xiàn)金 1 Cash received from the sale of goods or rendering of services 收到的稅費返還 3 Refunds of taxes 收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金 8 Other cash receipts relating to operating activities 現(xiàn)金流入小計 9 Sub total of cash inflows 購買商品 接受勞務(wù)支付的現(xiàn)金 10 Cash paid for goods and services 支付給職工以及為職工支付的現(xiàn)金 12 Cash paid to and on behalf of employees 支付的各項稅費 13 Payments of all types of taxes 支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金 18 Other cash payments relating to operating activities 現(xiàn)金流出小計 20 Sub total of cash out flows 經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 21 Net cash flows from operating activities 二 投資活動產(chǎn)生的現(xiàn)金流量 Cash flows from investing activities 收回投資所收到的現(xiàn)金 22 Cash received from return of investments 取得投資收益所收到的現(xiàn)金 23 Cash received from return on investment 處置固定資產(chǎn) 無形資產(chǎn)和其他長期資產(chǎn)所收回的現(xiàn)金凈額 25 Net cash received from the sale of fixed assets intangible assets and other long term assets 收到的其他與投資活動有關(guān)的現(xiàn)金 28 other cash receipts relating to investing activities 現(xiàn)金流入小計 29 Sub total of cash inflows 購建固定資產(chǎn) 無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金 30 Cash paid to acquire fixed assets intangible assets and other long term assets 投資所支付的現(xiàn)金 31 Cash paid to acquire investments 支付的其他與投資活動有關(guān)的現(xiàn)金 35 Other cash payments relating to investing activities 現(xiàn)金流出小計 36 Sub total of cash outflows 投資活動產(chǎn)生的現(xiàn)金流量凈額 37 Net cash flows from investing activities 三 籌資活動產(chǎn)生的現(xiàn)金流量 Cash flows from financing activities 吸收投資所收到的現(xiàn)金 38 Cash received from investments by others 借款所收到的現(xiàn)金 40 Cash received from borrowings 收到的其他與籌資活動有關(guān)的現(xiàn)金 43 Other cash receipts relating to financing activities 現(xiàn)金流入小計 44 Sub total of cash inflows 償還債務(wù)所支付的現(xiàn)金 45 Cash repayments of amounts borrowed 分配股利 利潤或償付利息所支會的現(xiàn)金 46 Cash paid for distribution of dividends or profits and for interest expenses 支付的其他與籌資活動有關(guān)的現(xiàn)金 52 Other cash payments relating to financing activities 現(xiàn)金流出小計 53 Sub total of cash outflows 籌資活動產(chǎn)生的現(xiàn)金流量凈額 54 Net cash flows from financing activities 四 匯率變動對現(xiàn)金的影響 55 IV Effect of changes in foreign exchange rate on cash 五 現(xiàn)金及現(xiàn)金等價物凈增加額 56 V Net increase in cash and cash equivalents 補充資料行 次金 額 Supplementary InformationLine NoAmount 1 將凈利潤調(diào)節(jié)為經(jīng)營活動現(xiàn)金流量 Reconciliation of net income to cash flows from operating activites 凈利潤 57 Net income 加 計提的資產(chǎn)減值準(zhǔn)備 58 Add provision for fixed assets 固定資產(chǎn)折舊 59 Depreciation of fixed assets 無形資產(chǎn)攤銷 60 Amortization of intangible assets 長期待攤費用攤銷 61 Amortization of long term prepayments 待攤費用減少 減 增加 64 35 Decrease in prepaid expenses or deduct increase 預(yù)提費用增加 減 減少 65 Increase in accrued expenses or deduct decrease 處置固定資產(chǎn) 無形資產(chǎn)和其他長期資產(chǎn)的損失 減 收益 66 Losses on disposal of fixed assets intangible assets and other long term assets or deduct gains 固定資產(chǎn)報廢損失 67 Losses on scrapping of fixed assets 財務(wù)費用 68 Financial expenses 投資損失 減 收益 69 Investments losses or deduct gains 遞延稅款貸項 減 借項 70 Deferred tax credit or deduct debit 存貨的減少 減 增加 71 Decrease in inventories or deduct increase 經(jīng)營性應(yīng)收項目的減少 減 增加 72 Decrease in operating receivables or deduct increase 經(jīng)營性應(yīng)付項目的增加 減 減少 73 Increase in operating payables or deduct decrease 其他 74 Others 經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 75 Net cash flows from operating activities 2 不涉及現(xiàn)金收支的投資和籌資活動 Investing and financing activities that do not involve cash receipts and payments 債務(wù)轉(zhuǎn)為資本 76 Conversion of debt into capital 一年內(nèi)到期的可轉(zhuǎn)換公司債券 77 Convertible bonds to be expired within one year 融資租入固定資產(chǎn) 78 Fixed assets under finance lease 3 現(xiàn)金及現(xiàn)金等價物凈增加情況 Net increase in cash and cash equivalents 現(xiàn)金的期末余額 79 Cash at the end of the period 減 現(xiàn)金的期初余額 80 Less Cash at the beginning of the period 加 現(xiàn)金等價物的期末余額 81 Plus Cash equivalents at the end of the period 減 現(xiàn)金等價物的期末余額 82 Less Cash equivalents at the beginning of the period 現(xiàn)金及現(xiàn)金等價物凈增加額 83 Net increase in cash and cash equivalents 64 資資產(chǎn)產(chǎn)減減值值準(zhǔn)準(zhǔn)備備明明細(xì)細(xì)表表 StatementStatement ofof provisionprovision forfor impairmentimpairment ofof AssetsAssets 編制單位 年度 Prepared by Period Monetary unit RMB yuan 項 目年初余額本年增加數(shù)本年轉(zhuǎn)回數(shù) ItemBeginning balance increase for current year Reversal for current year 一 壞賬準(zhǔn)備合計 I Total amounts of bad debts provided 其中 應(yīng)收賬款 Including Accounts receivable 其他應(yīng)收款 Other receivables 二 短期投資跌價準(zhǔn)備合計 II Total amounts of short term 其中 股票投資 Including Stock investment 債券投資 Bond investment 三 存貨跌價準(zhǔn)備合計 Total amounts of inventory write down provided 其中 庫存商品 Including Goods on hand 原材料 Raw materials 四 長期投資減值準(zhǔn)備合計 IV Total amounts provided for impairment of long term investments 其中 長期股權(quán)投資 Including Long term equity investment 長期債權(quán)投資 Long term debt investment 五 固定資產(chǎn)減值準(zhǔn)備合計 V Total amounts provided for impairment of fixed assets 其中 房屋 建筑物 Including Buildings and structures 機器設(shè)備 Equipment and machinery 六 無形資產(chǎn)減值準(zhǔn)備 VI provision for impairment of intangible assets 其中 專利權(quán) Including patent 商標(biāo)權(quán) Trade marks 七 在建工程減值準(zhǔn)備 VII Provision for impairment 八 委托貸款減值準(zhǔn)備 VIII Provision for impairment of designated loan receivable 單位 元 年末余額 Ending balance 資資產(chǎn)產(chǎn)減減值值準(zhǔn)準(zhǔn)備備明明細(xì)細(xì)表表 StatementStatement ofof provisionprovision forfor impairmentimpairment ofof AssetsAssets Monetary unit RMB yuan 本年轉(zhuǎn)回數(shù) Reversal for current year 所所有有者者權(quán)權(quán)益益 或或股股東東權(quán)權(quán)益益 增增減減變變動動表表 StatementStatement ofof changeschanges inin ownerowner s s Stockholders Stockholders EquityEquity 編制單位 年度單位 元 Prepared by Period Monetary unit RMB yuan 項 目行次本年數(shù)上年數(shù) ItemLine No Current yearPrior year 一 實收資本 或股本 I Paid in capital or stock 年初余額 1 Beginning balance 本年增加數(shù) 2 Increase in the current year 其中 資本公積轉(zhuǎn)入 3 Including Transfer in from capital surplus 盈余公積轉(zhuǎn)入 4 Transfer in from surplus reserve 利潤分配轉(zhuǎn)入 5 Transfer in from distribution of profit 新增資本 或股本 6 Additional capital or stock 本年減少數(shù) 10 Decrease in the current year 年末余額 15 Ending balance 二 資本公積 Capital surplus 年初余額 16 Beginning balance 本年增加數(shù) 17 Increase in the current year 其中 資本 或股本 溢價 18 Including premium on capital or stock 接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備 19 Reserve of donated non cash assets 接受現(xiàn)金捐贈 20 Receipt of cash donation 股權(quán)投資準(zhǔn)備 21 Equity investment reserve 撥款轉(zhuǎn)入 22 Transfer in from government appropriations 外幣資本折算差額 23 F