Reporting_template_to_headquarter上市公司海外子公司財務(wù)報表模板(中英文對照)

1、合合并并資資產(chǎn)產(chǎn)負負債債表表 (Balance Sheet)合合并并資資產(chǎn)產(chǎn)負負債債表表 (Balance Sheet)2012年11月30日 (Reporting Date: 2012.Nov.30.)2012年11月30日 (Reporting Date: 2012.Nov.30.)Company Name:單位：元 Unit: US Dollar編制單位：美國HTI公司6.28926.2992單位：元 Unit: RMBAssets期期末末余余額額年年初初余余額額Liabilities & Owners Equity期期末末余余額額年年初初余余額額 資資 產(chǎn)產(chǎn)期期末末余余額額年年初初余余

2、額額負負債債及及所所有有者者權(quán)權(quán)益益( (或或股股東東權(quán)權(quán)益益) )期期末末余余額額年年初初余余額額Current assets:YTDBal. B/YCurrentCurrent LiabilitiesLiabilities：YTDBal. B/Y流動資產(chǎn)：YTDBal. B/Y流動負債：YTDBal. B/YCash and cash equivalentsShort-term Borrowings / debt 貨幣資金- 短期借款-Trading financial assetsTrading Financial Liabilities 交易性金融資產(chǎn)- 交易性金融負債-Notes R

3、eceivablesNotes Payable 應(yīng)收票據(jù)- 應(yīng)付票據(jù)-Account ReceivablesAccount Payable 應(yīng)收賬款- 應(yīng)付賬款-Prepaid ExpensesAdvance and Deposit / Accured Revenue 預(yù)付款項- 預(yù)收款項-Interest ReceivablesAccrued C&B 應(yīng)收利息- 應(yīng)付職工薪酬-Dividends ReceivablesTax Payable 應(yīng)收股利- 應(yīng)交稅費-Other Account ReceivablesInterest Payable 其他應(yīng)收款- 應(yīng)付利息-Inventories

4、Dividends Payable 存貨- 應(yīng)付股利-Non-current Assets maturing withinone yearOther Account Payable 一年內(nèi)到期的非流動資產(chǎn)- 其他應(yīng)付款-Other Current AssetsNon-current Liabilities maturing within oneyear 其他流動資產(chǎn)- 一年內(nèi)到期的非流動負債-CurrentCurrent AssetsAssets SubtotalSubtotal：-Other Current Liabilities流動資產(chǎn)合計- 其他流動負債-Non-currentNon-c

5、urrent AssetsAssets：CurrentCurrent LiabilitiesLiabilities SubtotalSubtotal-非流動資產(chǎn)：- 流動負債合計-Available-for-sale Financial Assets Non-currentNon-current LiabilitiesLiabilities： 可供出售金融資產(chǎn)-非流動負債：Held to Maturity InvestmentsLong-term Borrowings / debt 持有至到期投資- 長期借款Long-term Account ReceivableBond Payable 長期

6、應(yīng)收款- 應(yīng)付債券Long-term Equity InvestmentLong-term Account Payable 長期股權(quán)投資- 長期應(yīng)付款I(lǐng)nvestment Real EstateSpecial Account Payable 投資性房地產(chǎn)- 專項應(yīng)付款Fixed Assets / PPEEstimated Liabilities 固定資產(chǎn)- 預(yù)計負債Construction In ProcessDeferred Income Tax Liabilities 在建工程- 遞延所得稅負債Construction MaterialsOther Non-current Liabilit

7、ies 工程物資- 其他非流動負債Disposal of Fixed AssetsNon-CurrentNon-Current LiabilitiesLiabilities TotalTotal- 固定資產(chǎn)清理-非流動負債合計-Productive Biological AssetsLiabilitiesLiabilities TotalTotal- 生產(chǎn)性生物資產(chǎn)-負債合計-Oil and Natural Gas AssetsOwnersOwners EquityEquity（oror ShareholdersShareholders EquityEquity）: : 油氣資產(chǎn)-所有者權(quán)益（

8、或股東權(quán)益）：Intangible AssetsPaid in Capital (Share Capital/CapitalStock) 無形資產(chǎn)- 實收資本（股本）-Research and DevelopmentexpenditureCapital Reserve 開發(fā)支出- 資本公積-Goodwill - Treaury Stocks 商譽- 減：庫存股-Long-term Deferred ExpenseSurplus Reserve 長期待攤費用- 盈余公積-Deferred Income Tax AssetsRetained Earnings / Undistributed pro

9、fits 遞延所得稅資產(chǎn)- 未分配利潤-Other Non-current AssetsExchage Differences on Translating ForeignOperations 其他非流動資產(chǎn)- 外幣報表折算差額1,574.68-5.01Non-currentNon-current AssetsAssets SubtotalSubtotal-OwnersOwners EquityEquity SubtotalSubtotal-非流動資產(chǎn)合計-所有者權(quán)益合計1,574.68-5.01AssetsAssets TotalTotal-LiabilitiesLiabilities an

10、dand OwnersOwners EquityEquity TotalTotal-資產(chǎn)總計-負債和所有者權(quán)益總計1,574.68-5.01財務(wù)負責(zé)人：制表人：單位負責(zé)人：財務(wù)負責(zé)人：制表人：-合合并并利利潤潤表表 (Income statements)報告日期：2012年11月30日 (Reporting Date: 2012.Nov.30.)Company Name: Han Technology Inc.單位：元Unit:USDItemsMTDYTDLast MTDLast YTD1. Sales RevenueNANA Less: Costs of salesNANA Sales Ta

11、xes and surcharges on operationsNANA Selling and distribution expensesNANA General administrative expensesNANA Financial expensesNANA Impairment loss on assetsNANAPlus: Gain or loss from changes in fair values NANA Investment incomeNANA Including: Investment income from JV and affiliatesNANA2. Profi

12、t from operations-Plus: Non-operating incomeNANALess: Non-operating expenses NANA Including: Loss from disposal of non-current assetsNANA3. Profit before tax-Less: Income tax expensesNANA4. Net profit-5. Earnings per share (EPS) Basic EPS-NANA Diluted EPS-NANA財務(wù)負責(zé)人：制表人：現(xiàn)現(xiàn)金金流流量量表表(Cash flow statement

13、s - Direct Method)(Reporting Date: 2012.Nov.30.)Company Name: Control Laser Corporation單位：元ItemsMTDYTD1. Cash flows from operating activities 1.1 Cash received from the sales of goods and the rendering of services 1.2 Receipts of tax refunds 1.3 Other cash received relating to operating activitiesSu

14、b-total of cash inflows from operating activities- 1.4 Cash payments for goods purchased and services received 1.5 Cash payments to and on behalf of employees 1.6 Payments of all types of taxes 1.7 Other cash payments relating to operating activitiesSub-total of cash outflows from operating activiti

15、es0.000.00Net cash flows from operating activities0.000.002. Cash flows from investing activities 2.1 Cash received from disposals and withdraw on investment 2.2 Cash received from returns on investments 2.3 Net cash received from disposals of fixed assets, intangible assets and otherlong-term asset

16、s 2.4 Net cash received from disposals of subsidiaries and other business units 2.5 Other cash received relating to investing activitiesSub-total of cash inflows from investing activities0.000.00 2.6 Cash payments to acquire and construct fixed assets, intangible assets andother long-term assets 2.7

17、 Cash payments to acquire investments 2.8 Net cash payments for acquisitions of subsidiaries and other business units 2.9 Other cash payments relating to investing activitiesSub-total of cash outflows from investing activities0.000.00Net cash flows from investing activities0.000.003. Cash flows from

18、 financing activities 3.1 Cash received from investors in making investment in the enterprise 3.1.1 Including:Cash received from issuing shares of minority shareholders 3.2 Cash received from borrowings 3.3 Proceeds from issuance of bonds 3.4 Other cash received relating to financing activitiesSub-t

19、otal of cash outflows from financing activities0.000.00 3.5 Cash repayments of amounts borrowed 3.6 Cash payments for distribution of dividends or profits, or cash payments forinterest expenses 3.6.1 Including: Subsidiary companies pay cash to minority shareholders forinterest expenses and distribut

20、ion of dividends or profit 3.7 Other cash payments relating to financing activitiesSub-total of cash outflows from financing activities0.000.00Net cash flows from financing activities0.000.004. Effect of foreign exchange rate changes on cash and cash equivalents5. Net increase in cash and cash equiv

21、alents0.000.00 Plus:Cash and cash equivalents at beginning of period6. Cash and cash equivalents at end of period0.000.00財務(wù)負責(zé)人：Unit: US DollarLast YTD0.000.000.000.000.000.000.000.000.000.000.00制表人：現(xiàn)現(xiàn)金金流流量量表表(Cash flow statements - Direct Method)(Reporting Date: 2012.Nov.30.)現(xiàn)現(xiàn)金金流流量量表表補補充充資資料料 Cash

22、Flow Statement-Indirect Method(Reporting Date: 2012.Nov.30.)Company Name: Control Laser CorporationItemsMTDYTD1. Adjustment from Profit before tax to operating cash flowProfit before tax 1.1 Reserves for decrease in assets value 1.2 Depreciation of fixed assets 1.3 Amortisation of intangible asset 1

23、.4 Amortisation of Long-term Deferred Expense 1.5 Loss on disposal of fixed assets, intangible assets and other long-term assets 1.6 Loss on fixed assets retirement 1.7 Loss on fair value changes 1.8 Finance cost / expense 1.9 Loss on investment 1.10 Decrease in Deferred income tax assets (if increa

24、se, use minus sign) 1.11 Increase in Deferred income tax liability (if decrease, use minus sign) 1.12 Decrease in inventory 1.13 Decrease in receivables (N/R,A/R,I/R,D/R, Other A/R) 1.14 Increase in payables (N/P,A/P,I/P,D/P, T/P, Other A/P) 1.15 Other decrease in working capital (TFA, TFL, Prepaid,

25、 Accrued,NCA1y, NCL1y Forex dif.)Net cash flow from operating activities-2. Investing and financing activities without cash inflow or outflow 2.1 Debt be converted into capital 2.2 Convertible bonds maturing with one year 2.3 Fixed assets through financial leasing3.Changes in cash and cash equivalen

26、ts Cash bal.at the end of the periodLess: Cash bal.at the beginning of the periodPlus: Cash equivalents bal.at the end of the periodLess: Cash equivalents bal.at the beginning of the period Net change in cash and cash equivalents-財務(wù)負責(zé)人：Note: This related party transaction details form must be report

27、ed before 8th of every next month ! Mannually insert more lines if the real records more than the preset form lines.CompanyNameRelated parties running account-related companynameaccountBal. on the beginning of yearYTD accumulated amountDebitCreditDebitYTD internal transaction detailsReportingCompany

28、sold to siblingcompanyMaterial Items/ProcessingchargesMTD goods or service sold(without temp. estimated amount)YTD goods or service soldwithout temp. estimated amount)ReportingCompanybought fromsibling company Material Items/ProcessingchargesMTD goods or service purchased(without temp. estimated amo

29、unt)YTD goods or service purchasedwithout temp. estimated amount)-Internal inventories purchase detailsif the some of the above entries are combined invoice with more 2 items, pls. detailed the items info here.Inter-groupsalescompanyInventoriesItemsPurchasedinventoriesBal. on thebeginning ofyearPurc

30、hasedinventories Bal.by the reportingdateCurrencyRelated Cash FlowItemsMTDHKDUSD1. Cash flows from operating activities 1.1 Cash received from the sales of goods and the rendering of services 1.2 Receipts of tax refunds 1.3 Other cash received relating to operating activitiesSub-total of cash inflow

31、s from operating activities- 1.4 Cash payments for goods purchased and services received 1.5 Cash payments to and on behalf of employees 1.6 Payments of all types of taxes 1.7 Other cash payments relating to operating activitiesSub-total of cash outflows from operating activities-Net cash flows from

32、 operating activities-2. Cash flows from investing activities 2.1 Cash received from disposals and withdraw on investment 2.2 Cash received from returns on investments 2.3 Net cash received from disposals of fixed assets, intangible assets and other long-term assets 2.4 Net cash received from dispos

33、als of subsidiaries and other business units 2.5 Other cash received relating to investing activitiesSub-total of cash inflows from investing activities- 2.6 Cash payments to acquire and construct fixed assets, intangible assets and other long-term assets 2.7 Cash payments to acquire investments 2.8

34、 Net cash payments for acquisitions of subsidiaries and other business units 2.9 Other cash payments relating to investing activitiesSub-total of cash outflows from investing activities-Net cash flows from investing activities-3. Cash flows from financing activities 3.1 Cash received from investors

35、in making investment in the enterprise 3.1.1 Including:Cash received from issuing shares of minority shareholders 3.2 Cash received from borrowings 3.3 Proceeds from issuance of bonds 3.4 Other cash received relating to financing activitiesSub-total of cash inflows from financing activities- 3.5 Cash repayments of amounts borrowed 3.6 Cash payments for distribution of dividends or profits, or cash payments for interest expenses 3.6.1 Including: Subsidiary companies pay cash to minority shareholders for interest