完整英文版資產(chǎn)負(fù)債表

1、完整英文版資產(chǎn)負(fù)債表、利潤表及現(xiàn)金流量表 2008-02-27 01:03   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  Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Acc

2、ounts prepaid 期貨保證金 Future guarantee 應(yīng)收補(bǔ)貼款 Allowance receivable 應(yīng)收出口退稅 Export drawback receivable 存貨  Inventories 其中：原材料 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)到期的長期債權(quán)投資 Long-term debenture in

3、vestment 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 長期投資： Long-term investment： 其中:長期股權(quán)投資 Including long term equity investment 長期債權(quán)投資 Long term securities investment *合并價(jià)差 Incorporating price difference 長期投資合計(jì)  Total long-term investment 固定資產(chǎn)原價(jià) F

4、ixed 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 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

5、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 其他長期資產(chǎn) Other long term assets 其中:特準(zhǔn)儲(chǔ)備物資   &#

6、160; 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  Accounts pay

7、ab1e 預(yù)收帳款  Advances from customers 應(yīng)付工資  Accrued payro1l 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付利潤(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)到期的長期負(fù)債  Long term l

8、iabilities 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 長期借款  Long-term loans payable 應(yīng)付債券  Bonds payable 長期應(yīng)付款 long-term accounts payable 專項(xiàng)應(yīng)付款 Special accounts payable 其他長期負(fù)債  Other long-term liabilities 其中:特準(zhǔn)儲(chǔ)備資金 Including:Special rese

9、rve fund 長期負(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 Capital 國家資本  National capital 集體資本  Collective capital 法人資本  Legal person"s capital 其中:國有法人資本 

10、 Including:State-owned legal person"s capital 集體法人資本  Collective legal person"s capital 個(gè)人資本  Personal capital 外商資本  Foreign businessmen"s capital 資本公積  Capital surplus 盈余公積  surplus reserve 其中:法定盈余公積  Including:statutory surplus reserve 公益金  &#

11、160; 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 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 shareholder"s equity     

12、   負(fù)債及所有者權(quán)益總計(jì)  Total Liabilities & Equity  利潤表 INCOME STATEMENT 項(xiàng) 目 ITEMS 產(chǎn)品銷售收入Sales 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

13、 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 expenses 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Profit on sales 加：其他業(yè)務(wù)利潤Add：profit from o

14、ther operations 營業(yè)利潤Operating profit 加：投資收益Add：Income on investment 加：營業(yè)外收入Add：Non-operating income 減：營業(yè)外支出Less：Non-operating expenses 加：以前年度損益調(diào)整Add：adjustment of loss and gain for previous years 利潤總額 Total profit 減：所得稅 Less：Income tax 凈利潤 Net profit  現(xiàn)金流量表Cash Flows Statement Prepared by:Perio

15、d: Unit: Items 1.Cash Flows from Operating Activities:    01)Cash received from sales of goods or rendering of services     02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04)Refund of other taxes and levy other than value added ta

16、x 07)Other cash received relating to operating activities 08)Sub-total of cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and

17、 income tax 17)Other cash paid relating to operating activities 18)Sub-total of cash outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of investments 21)Cash received from distribution of dividends or profits 22)Cash received fr

18、om bond interest income Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid

19、to acquire equity investments 30)Cash paid to acquire debt investments 33)Other cash paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds

20、38)Proceeds from borrowings 41)Other proceeds relating to financing activities 42)Sub-total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses

21、47)Cash payments for finance leases 48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash

22、 Equivalents Supplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by

23、the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66)and othe

24、r long-term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Financial expenses 69)Losses arising from investments (or deduct:gains) 70)Defered tax credit (or deduct:debit) 71)Decrease in inventories (or deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)

25、Increase in operating payables (or deduct:decrease) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76)cash at the end of the period 77)Less:cash at the beginning of the period 78)Plus:cash equivalents

26、at the end of the period 79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents   Reference：BBS.KJ86.COM發(fā)表評(píng)論 | 舉報(bào)日志 閱讀(3871)| 評(píng)論(31) 1.1樓扈永福 2008-02-27 10:08 回復(fù) o 發(fā)站內(nèi)信 還好，就是看不懂，有沒有中英文對(duì)照的！ 2.2樓扈永福 2008-02-27 10:13 回復(fù) o 發(fā)站內(nèi)信 現(xiàn)金流量表Cash Flows

27、Statement Prepared by:Period: Unit: Items 1.Cash Flows from Operating Activities: 01)Cash received from sales of goods or rendering of services 02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04)Refund of other taxes and levy other than value added tax 07)

28、Other cash received relating to operating activities 08)Sub-total of cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and inco

29、me tax 17)Other cash paid relating to operating activities 18)Sub-total of cash outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of investments 21)Cash received from distribution of dividends or profits 22)Cash received from bo

30、nd interest income Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid to ac

31、quire equity investments 30)Cash paid to acquire debt investments 33)Other cash paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds 38)Pr

32、oceeds from borrowings 41)Other proceeds relating to financing activities 42)Sub-total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses 47)Ca

33、sh payments for finance leases 48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equi

34、valents Supplemental Information 1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the

35、transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66)and other lo

36、ng-term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Financial expenses 69)Losses arising from investments (or deduct:gains) 70)Defered tax credit (or deduct:debit) 71)Decrease in inventories (or deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)Incr

37、ease in operating payables (or deduct:decrease) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76)cash at the end of the period 77)Less:cash at the beginning of the period 78)Plus:cash equivalents at t

38、he end of the period 79)Less:cash equivalents at the beginning of the period 80)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：單位： 項(xiàng)目 1.cash流量從經(jīng)營活動(dòng)： 01 ）所收到的現(xiàn)金從銷售貨物或提供勞務(wù) 02 ）收到的租金 增值稅銷售額收到退款的價(jià)值 03 ）增值稅繳納 04 ）退回的其他稅收和征費(fèi)以外的增值稅 07 ）其他現(xiàn)金收到有關(guān)經(jīng)營活動(dòng) 08 ）分，總現(xiàn)金流入量 09 ）用現(xiàn)金支付的商品和服務(wù) 10 ）用現(xiàn)金支付經(jīng)營租賃

39、11 ）用現(xiàn)金支付，并代表員工 12 ）增值稅購貨支付 13 ）所得稅的繳納 14 ）支付的稅款以外的增值稅和所得稅 17 ）其他現(xiàn)金支付有關(guān)的經(jīng)營活動(dòng) 18 ）分，總的現(xiàn)金流出 19 ）凈經(jīng)營活動(dòng)的現(xiàn)金流量 2.cash流向與投資活動(dòng)： 20 ）所收到的現(xiàn)金收回投資 21 ）所收到的現(xiàn)金從分配股利，利潤 22 ）所收到的現(xiàn)金從國債利息收入 現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn) 23 ）資產(chǎn)和其他長期資產(chǎn) 26 ）其他收到的現(xiàn)金與投資活動(dòng) 27 ）小計(jì)的現(xiàn)金流入量 用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn) 28 ）和其他長期資產(chǎn) 29 ）用現(xiàn)金支付，以獲取股權(quán)投資 30 ）用現(xiàn)金支付收購債權(quán)投資 33

40、 ）其他現(xiàn)金支付的有關(guān)投資活動(dòng) 34 ）分，總的現(xiàn)金流出 35 ）的凈現(xiàn)金流量，投資活動(dòng)產(chǎn)生 3.cash流量籌資活動(dòng)： 36 ）的收益，從發(fā)行股票 37 ）的收益，由發(fā)行債券 38 ）的收益，由借款 41 ）其他收益有關(guān)的融資活動(dòng) 42 ） ，小計(jì)的現(xiàn)金流入量 43 ）的現(xiàn)金償還債務(wù)所支付的 44 ）現(xiàn)金支付的費(fèi)用，對(duì)任何融資活動(dòng) 45 ）支付現(xiàn)金，分配股利或利潤 46 ）以現(xiàn)金支付的利息費(fèi)用 47 ）以現(xiàn)金支付，融資租賃 48 ）以現(xiàn)金支付，減少注冊(cè)資本 51 ）其他現(xiàn)金收支有關(guān)的融資活動(dòng) 52 ）分，總的現(xiàn)金流出 53 ）的凈現(xiàn)金流量從融資活動(dòng) 4.effect的外匯匯率變動(dòng)對(duì)現(xiàn)金 增加

41、現(xiàn)金和現(xiàn)金等價(jià)物 補(bǔ)充資料 1.investing活動(dòng)和籌資活動(dòng)，不參與 現(xiàn)金收款和付款 56 ）償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn) 57 ）償還債務(wù)的轉(zhuǎn)移投資 58 ）投資在形成固定資產(chǎn) 59 ）償還債務(wù)的轉(zhuǎn)移庫存量 2.reconciliation凈利潤現(xiàn)金流量從經(jīng)營 活動(dòng) 62 ）凈利潤 63 ）補(bǔ)充規(guī)定的壞帳或不良債務(wù)注銷 64 ）固定資產(chǎn)折舊 65 ）無形資產(chǎn)攤銷 損失處置固定資產(chǎn)，無形資產(chǎn) 66 ）和其他長期資產(chǎn)（或減：收益） 67 ）損失固定資產(chǎn)報(bào)廢 68 ）財(cái)務(wù)費(fèi)用 69 ）引起的損失由投資管理（或減：收益） 70 ） defered稅收抵免（或減：借記卡） 71 ）減少存貨（或減：增加）

42、 72 ）減少經(jīng)營性應(yīng)收（或減：增加） 73 ）增加的經(jīng)營應(yīng)付賬款（或減：減少） 74 ）凈支付的增值稅（或減：收益凈額 75 ）凈經(jīng)營活動(dòng)的現(xiàn)金流量 增加現(xiàn)金和現(xiàn)金等價(jià)物 76 ）的現(xiàn)金，在此期限結(jié)束 77 ）減：現(xiàn)金期開始 78 ）加：現(xiàn)金等價(jià)物在此期限結(jié)束 79 ）減：現(xiàn)金等價(jià)物期開始 80 ） ，凈增加現(xiàn)金和現(xiàn)金等價(jià)物 3.3樓扈永福 2008-02-27 10:14 回復(fù) o 發(fā)站內(nèi)信 項(xiàng)目項(xiàng)目 貨幣資金現(xiàn)金 短期投資短期投資 應(yīng)收票據(jù)應(yīng)收票據(jù) 應(yīng)收股利應(yīng)收股息 應(yīng)收利息應(yīng)收利息 應(yīng)收帳款應(yīng)收賬款 其他應(yīng)收款其他應(yīng)收款 預(yù)付帳款預(yù)付帳戶 期貨保證金未來的保證 應(yīng)收補(bǔ)貼款免稅額應(yīng)收款 應(yīng)收出口退稅出口退稅應(yīng)收款 存貨清單 其中：原材料包括：原料 產(chǎn)成品（庫存商品） ，產(chǎn)成品 待攤費(fèi)用，預(yù)付及待攤費(fèi)用 待處理流動(dòng)資產(chǎn)凈損失不了了之g / L的對(duì)流動(dòng)資產(chǎn) 一年內(nèi)到期的長期債權(quán)投資長期債券投資下降，是由于在一個(gè)yaear 其他流動(dòng)資產(chǎn)其他流動(dòng)資產(chǎn) 流動(dòng)資產(chǎn)合計(jì)流動(dòng)資產(chǎn)