財(cái)務(wù)報(bào)表(中英文版)

1、標(biāo)準(zhǔn)版的財(cái)務(wù)報(bào)表（中英文版）資產(chǎn)負(fù)債表Balance Sheet項(xiàng) 目ITEM貨幣資金Cash短期投資Short term investments應(yīng)收票據(jù)Notes receivable應(yīng)收股利Dividend receivable應(yīng)收利息Interest receivable應(yīng)收帳款A(yù)ccounts receivable其他應(yīng)收款Other receivables預(yù)付帳款A(yù)ccounts prepaid期貨保證金Future guarantee應(yīng)收補(bǔ)貼款A(yù)llowance receivable應(yīng)收出口退稅Export drawback receivable存貨Inventories其中：原材

2、料Including:Raw materials產(chǎn)成品 (庫存商品 ) Finished goods待攤費(fèi)用Prepaid and deferred expenses待處理流動(dòng)資產(chǎn)凈損失Unsettled G/L on current assets一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-term debenture investment falling due in a yaear其他流動(dòng)資產(chǎn)Other current assets流動(dòng)資產(chǎn)合計(jì)Total current assets長(zhǎng)期投資：Long-term investment：其中 : 長(zhǎng)期股權(quán)投資Including long term eq

3、uity investment長(zhǎng)期債權(quán)投資Long term securities investment*合并價(jià)差I(lǐng)ncorporating price difference長(zhǎng)期投資合計(jì)Total long-term investment固定資產(chǎn)原價(jià)Fixed assets-cost減：累計(jì)折舊Less:Accumulated Dpreciation固定資產(chǎn)凈值Fixed assets-net value減：固定資產(chǎn)減值準(zhǔn)備Less:Impairment of fixed assets固定資產(chǎn)凈額Net value of fixed assets固定資產(chǎn)清理Disposal of fixed

4、assets工程物資Project material在建工程Construction in Progress待處理固定資產(chǎn)凈損失Unsettled G/L on fixed assets固定資產(chǎn)合計(jì)Total tangible assets無形資產(chǎn)Intangible assets其中 : 土地使用權(quán)Including and use rights遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferred assets其中 : 固定資產(chǎn)修理Including:Fixed assets repair固定資產(chǎn)改良支出Improvement expenditure of fixed assets其他長(zhǎng)期資產(chǎn)Other

5、 long term assets其中 : 特準(zhǔn)儲(chǔ)備物資 Among it:Specially approved reserving materials 無形及其他資產(chǎn)合計(jì) Total intangible assets and other assets遞延稅款借項(xiàng)Deferred assets debits資 產(chǎn)總 計(jì)Total Assets資產(chǎn)負(fù)債表 (續(xù)表 ) Balance Sheet項(xiàng) 目ITEM短期借款Short-term loans應(yīng)付票款Notes payable應(yīng)付帳款A(yù)ccounts payab1e預(yù)收帳款A(yù)dvances from customers應(yīng)付工資Accrued

6、 payro1l應(yīng)付福利費(fèi)Welfare payable應(yīng)付利潤(rùn) (股利 ) Profits payab1e應(yīng)交稅金Taxes payable其他應(yīng)交款Other payable to government其他應(yīng)付款Other creditors預(yù)提費(fèi)用Provision for expenses預(yù)計(jì)負(fù)債Accrued liabilities一年內(nèi)到期的長(zhǎng)期負(fù)債Long term liabilities due within one year其他流動(dòng)負(fù)債Other current liabilities流動(dòng)負(fù)債合計(jì)Total current liabilities長(zhǎng)期借款Long-term l

7、oans payable應(yīng)付債券Bonds payable長(zhǎng)期應(yīng)付款long-term accounts payable專項(xiàng)應(yīng)付款Special accounts payable其他長(zhǎng)期負(fù)債Other long-term liabilities其中 : 特準(zhǔn)儲(chǔ)備資金Including:Special reserve fund長(zhǎng)期負(fù)債合計(jì)Total long term liabilities遞延稅款貸項(xiàng)Deferred taxation credit負(fù) 債合 計(jì)Total liabilities* 少數(shù)股東權(quán)益Minority interests實(shí)收資本 (股本 ) Subscribed Cap

8、ital國(guó)家資本National capital集體資本Collective capital法人資本Legal persons capital其中 : 國(guó)有法人資本 Including:State-owned legal persons capital 集體法人資本 Collective legal persons capital個(gè)人資本Personal capital外商資本Foreign businessmens capital資本公積Capital surplus盈余公積surplus reserve其中 : 法定盈余公積Including:statutory surplus reser

9、ve公益金public welfare fund補(bǔ)充流動(dòng)資本Supplermentary current capital* 未確認(rèn)的投資損失（以 “-”號(hào)填列） Unaffirmed investment loss 未分配利潤(rùn) Retained earnings外幣報(bào)表折算差額 Converted difference in Foreign Currency Statements 所有者權(quán)益合計(jì) Total shareholders equity負(fù)債及所有者權(quán)益總計(jì)Total Liabilities & Equity=利潤(rùn)表INCOME STATEMENT項(xiàng) 目 ITEMS產(chǎn)品銷售收入Sale

10、s of products其中：出口產(chǎn)品銷售收入Including ： Export sales減：銷售折扣與折讓Less ： Sales discount and allowances產(chǎn)品銷售凈額Net sales of products減：產(chǎn)品銷售稅金Less ： Sales tax產(chǎn)品銷售成本Cost of sales其中：出口產(chǎn)品銷售成本Including ：Cost of export sales產(chǎn)品銷售毛利Gross profit on sales減：銷售費(fèi)用Less ： Selling expenses管理費(fèi)用 General and administrative expense

11、s財(cái)務(wù)費(fèi)用Financial expenses其中：利息支出(減利息收入 ) Including ：Interest expenses (minusinterest ihcome)匯兌損失 (減匯兌收益 )Exchange losses(minus exchange gains)產(chǎn)品銷售利潤(rùn)Profit on sales加：其他業(yè)務(wù)利潤(rùn)Add ： profit from other operations營(yíng)業(yè)利潤(rùn)Operating profit加：投資收益Add ： Income on investment加：營(yíng)業(yè)外收入Add ： Non-operating income減：營(yíng)業(yè)外支出Less

12、： Non-operating expenses加：以前年度損益調(diào)整Add ： adjustment of loss and gain for previous years利潤(rùn)總額Total profit減：所得稅Less ： Income tax凈利潤(rùn)Net profit=現(xiàn)金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rent

13、al receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash

14、 paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activ

15、ities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27

16、)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing

17、 activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing

18、activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from fi

19、nancing activities4.Effect of Foreign Exchange Rate Changes on Cash5.Net Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve inCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the

20、 transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization

21、 of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or

22、 deduct： increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities3.Net Increase in Cash and Cash Equivalents76)cash at the end of the pe

23、riod77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents現(xiàn)金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash rec

24、eived from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for g

25、oods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows f

26、rom operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets

27、26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)S

28、ub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amoun

29、ts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activit

30、ies52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash5.Net Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve inCash Receipts and Payments56)Repayment of debts by

31、 the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt

32、written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered t

33、ax credit (or deduct:debit)71)Decrease in inventories (or deduct： increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities3.Net Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents現(xiàn)金流量表的現(xiàn)金流量聲明擬制人：時(shí)間：?jiǎn)挝唬喉?xiàng)目1.cash