中英文資產(chǎn)負債表和損益表(共17頁)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上中英文資產(chǎn)負債表和損益表.txt性格本身沒有好壞，樂觀和悲觀對這個世界都有貢獻，前者發(fā)明了飛機，后者發(fā)明了降落傘。中英文資產(chǎn)負債表和損益表利潤表 INCOME STATEMENT項 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Includ

2、ing：Cost of export sales產(chǎn)品銷售毛利 Gross profit on sales減：銷售費用 Less：Selling expenses管理費用 General and administrative expenses財務費用 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)務利潤Add：profit from

3、 other 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資產(chǎn)負債表 BALANCE SHEET資 產(chǎn) ASSETS流動資產(chǎn)：CURRENT ASSETS現(xiàn)金Cash o

4、n hand備用金Pretty cash銀行存款Cash in banks有價證券Marketable receivable應收票據(jù)Notes receivable應收帳款Accounts receivable減：壞帳準備Less：allowance for bad debts預付貨款Prepayments-supplies內(nèi)部往來Inter-company accounts其他應收款 Other receivables待攤費用 Prepaid and deferred expenses存 貨Inventories減：存貨變現(xiàn)損失準備： Less：allowance on inventory

5、reduction to market已轉未完工生產(chǎn)成本Transferred in production cost transforming一年內(nèi)到期的長期投資Matured long time investments within a year流動資產(chǎn)合計Total current assets長期投資：LONG TERM INVESTMENT長期投資Long term investments撥付所屬資金Funds to burnchs一年以上的應收款項Accounts receivable over a year固定資產(chǎn)：FIXED ASSETS固定資產(chǎn)原價Fixed assets-co

6、st減：累計折舊Less:amumulated depreciation固定資產(chǎn)凈值Fixed assets-net value固定資產(chǎn)清理Disposal of fixed assets融資租入固定資產(chǎn)原價：Fixed assets-cost on financial lease減：融資租入固定資產(chǎn)折舊Less：amumulated depreciation融資租入固定資產(chǎn)凈值：Fixedassets-net value on financial lease在建工程： CONSTRUCTION WORK IN PROCESS在建工程 Construction work in process無

7、形資產(chǎn)INTANGIBLE ASSETS場地使用權 Right to the use of a site工業(yè)產(chǎn)權及專有技術 Industrial property right anf patents其他無形資產(chǎn) Otherintangibles無形資產(chǎn)合計 Total intangible assets其它資產(chǎn) OTHER ASSETS開辦費 Organization espenses籌建期間匯兌損失 Exchange losses during organization period遞延投資損失 Deferred investment losses遞延稅款借項 Debit side of d

8、eferred tax其他遞延支出 Other deferred expuditures待轉銷匯兌損益 Prepaid and deferred exchange loss其他遞延借款 Debit side of other deferred其他資產(chǎn)合計 Total other Assets資產(chǎn)總計 TOTAL ASSETS負債及所有者權 LIABILITIES ANDCAPITAL流動負債：CURRENT LIABILITIES短期借款Short term loans應付票據(jù)Notes payable應付帳款Accounts payable內(nèi)部往來Inter-company accounts

9、預收貨款Items received in advance-supplies應付工資Accured payroll應交稅金Taxes payable應付股利Dividendes payable其他應付款Other payables預提費用 Accrued expenses職工獎勵及福利費用Bonus and welfare funds一年內(nèi)到期的長期負債Matured long term liabilities within a year其他流動負債 Other current liabilities流動負債合計 Total current liabilities長期負債： LONG TREM

10、 LIABILITIES長期借款 long term loans應付公司債 Bouds payable應公司債溢價（折價）Premium on bonds payable（discount）一年以上的應付款項Accounts payable over a year長期負債合計：Total long term liabilities其他負債：OTHER LIABILITIES籌建期間匯兌收益Exchange gains during organization period遞延投資收益Deferred investment gains遞延稅款貸項Credit side of deferred ta

11、x其他遞延貸項Credit side of other tax待轉銷匯兌收益Prepaid and deferred exchange profit其他負債合計Total other liabilities負債合計Total liabilities所有者權益 Investors equity資本總額（貨幣名稱及金額） Authorized capital(*_)實收資本（外幣金額期末數(shù)） Paid in capital(_)其中Including中方投資（外幣金額期末數(shù)）Chinese investments(_)外方投資（外幣金額期末數(shù)Foreign investments(_)減：已歸還投

12、資 Less: Returned investments資本公積 Accumulation of capital公司撥入資金 Funds from head office儲備基金 Reserve funds企業(yè)發(fā)展基金 Expansion funds利潤歸還投資 Investment returned with profit本年利潤 Current profit未分配利潤 Retained earnings貨幣換算差額 Currency translation difference所有者權益合計 Total investors equity負債及所有者權益合計 TOTAL LIABILITIE

13、S AND INVESTORS EQUITY附注： 1.委托加工材料 元;2.受托代銷商品 元;3.代管商品物資元;4.由企業(yè)負責的應收票據(jù)貼現(xiàn)元;5.租入固定資產(chǎn) 元;6.本年支付的進口環(huán)節(jié)稅金。Notes: 1.Materials processed on commission ;2.Goods in consignment ;3.Good hled in our custod ;4.Contingent Liadilty incurred by discounted notes receivable ;5.Leasehold fixed assets ;6.Import tas baid

14、 this year ￥ ;7.Bal:Balance:B/Y Baginning of Year:E/P:End of period8.*Monetary unit and amountAmount of foreign currency at end of per資產(chǎn)負債表 Balance Sheet現(xiàn)金及約當現(xiàn)金 Cash,Cash Equivalent短期投資 Marketable Security應收帳款及票據(jù) A/R & N/R其他應收款 Other Receivable短期借支 Loan To Other-S-T存貨 Inventories預付費用及預付款 Prepaid

15、 & Advance其他流動資產(chǎn) Other Current Assets流動資產(chǎn) Total Current Assets長期投資 Long-term Investment土地成本 Land房屋及建築成本 Buildings & Constru.機器及儀器設備成本Machinery,Equipment其他設備成本 Other Equipment固定資產(chǎn)重估增值 Reval. -Fixed Assets固定資產(chǎn)累計折舊 Accum. Depreciation固定資產(chǎn)損失準備 Loss Res.-Fixed Asst在建工程及預付款 Construct.-Progress固定資產(chǎn)

16、 Total Fixed Assets遞延資產(chǎn) Deferred Assets無形資產(chǎn) Intangible Assets什項資產(chǎn) Other Non-Curr.Asset其他資產(chǎn) Total Other Assets資產(chǎn)總額 Total Assets短期借款 Short-term Borrowing應付商業(yè)本票 Bills Issued應付帳款及票據(jù) A/P & N/P應付費用 Accrued Expenses預收款項 Advances -Customers其他應付款 Other Payable應付所得稅 Accrued Income Tax一年內(nèi)到期長期負債Current Of L

17、-T Debt其他流動負債 Other Current Liab.流動負債 Total Current Liab.長期負債 L-T Liabilities遞延貸項 Deferred Cre. Bala.應計退休金負債 Accrued Pension Pay遞延所得稅 Deferred Tax土地增值稅準備 Res. for Land Reval.各項損失準備 Other Spec. Reserve什項負債 Misc. L-T Liab.其他負債及準備 Total Other L-T Liab負債總額 Total Liabilities普通股股本 Common Stocks特別股股本 Prefe

18、rred Stocks預收股款 Proceeds- New Issued增資準備 Res.-CapitalIncrease資本公積 Capital Reserve法定盈餘公積 Legal Reserve特別盈餘公積 Appropriated R/E未分配盈餘 Unappropriated R/E長期投資評價損失 Valu. Loss-L-T Inv.外幣換算調(diào)整數(shù) Adjustment For FX未認列退休金成本損益Unrecognized Pension庫藏股票帳面值 Treasury Stock股東權益總額 Total Equity負債及股東權益總額 Total Liab. &

19、Equity損益表Income Statement營業(yè)收入毛額 Gross Sales銷貨退回及折讓 Sales Discount營業(yè)收入淨額 Net Sales營業(yè)成本 Cost Of Goods Sold營業(yè)毛利 Gross Profit聯(lián)屬公司間未實現(xiàn)銷貨Unearned-RelatedSale營業(yè)費用 Operating Expenses營業(yè)費用推銷費用Oper.Exp.-Promotion營業(yè)費用管理費用Operating Exp.-ADM營業(yè)費用研究發(fā)展Operatin Expense-R&D營業(yè)利益 Operating Income利息收入 Interest Income

20、投資收入股利收入Investment Income處分投資利得 Gain-Disposal Inv.投資跌價損失回轉 Rev of Loss on Inv.處分資產(chǎn)利得 Gain-Disposal F/A存貨跌價損失回轉 Rev of Loss on Invty兌換盈益 Exchange Gain其他收入 Otr Non-Operate Inc.營業(yè)外收入合計 Total Non-Op.Income利息支出 Interest Expenses投資損失 Investment Loss處分投資損失 Loss-Disposal Inv.投資跌價損失 Loss on Inv Revaluat處分資產(chǎn)損

21、失 Loss-Disposal F/A兌換損失 Exchange Loss存貨評價損失 Valu. Loss on Inv.其他損失 Other Non-Oper. Exp.營業(yè)外支出合計 Total Non-Op. Exp.稅前淨利 Pre-Tax Income所得稅費用 Income Tax Expense經(jīng)常利益 Ordinary Income停業(yè)部門損益 Discont'd Dpt. G/L非常項目 Extraordinary G/L累計影響數(shù) Cumulative Effects本期稅後淨利 Net Income每股盈餘(元) Earning Per Share加權平均股本

22、Wght. Avg. Stocks發(fā)放特別股股息 Preferred Stock-Div.稅前息前淨利 EBIT稅前息前折舊前淨利 EBITDA常續(xù)性利益(稅後) Net Income-Exc Dispo盈餘分配表本年度稅後純益 Current Income以前年度未分配盈 R/E-fm Prior Year前期損益調(diào)整 Prior Adjustments提列公積 Pro.Reserves-Interim公積回轉 Reversal -Interim期中股利發(fā)放 Interim Dividends其他調(diào)整事項 Other Adjust-Interim去年期末餘額 Unappr. R/E-Year

23、 End期末公積提列 Legal Res.-Year End公積彌補虧損 Reversal -Year End董監(jiān)事酬勞 Director Bonus員工紅利現(xiàn)金 Emply's Bonus -Cash員工紅利紅利轉增資Emply's Bonus -Stock普通股現(xiàn)金股利 Cash Div.-Common Shr普通股股票股利 Stock Div.-Common Sh特別股現(xiàn)金股利 Cash Divi.-Preferred特別股股票股利 Stock Div.-Preferred本期分配後未分配盈餘R/E to Next Year普通股每股現(xiàn)金股利 Cash Div. Per

24、Share每股股票股利股票 Stock Div-Ern P/S每股股票股利公積 Stock Div-Cpl P/S去年資本公積轉增資 Stock Div-Cpl Reserv現(xiàn)金流量表稅後淨利 Net Income不動用現(xiàn)金之非常損益Non-Cash Extra.Item折舊 Depreciation攤提 Amortization投資收益權益法 L-T Inv. Equity Inc.投資損失權益法 L-T Inv. Equity Loss現(xiàn)金股利收入權益法Cash Div.-L.T Invest短期投資處分損(益)S-T Inv. Disp. Loss固定資產(chǎn)處分損(益)FA Disposa

25、l Loss長期投資處分損(益)L-T Inv. Disp. Loss準備提列(迴轉) Prov(Rever.) Reserve應收帳款(增)減 Dec(Inc)-A/R存貨(增)減 Dec(Inc)-Inventory應付帳款增(減) Inc(Dec)-A/P其他調(diào)整項營業(yè) Other Adjust-Op.Act.來自營運之現(xiàn)金流量 Cash Flow-Operating短期投資出售(新購)Sale(Purch.)S-T Inv.出售長期投資價款 Sale of L-T Inv.長期投資(新增) (Purchase) L-T Inv.處分固定資產(chǎn)價款 Sale of Fix Asset固定資

26、產(chǎn)(購置) (Purchase) of FA購併他公司支付現(xiàn)金Cash Paid For Mergin其他調(diào)整項投資 Other Adjust-InvAct.投資活動之現(xiàn)金流量 Cash Flow-Investment現(xiàn)金增資 Proceed fm New Issue支付現(xiàn)金股利 Dividend Paid支付董監(jiān)員工紅利 Dir.&Emp.Bonus Paid短期借款新增(償還)Inc(Dec)-S-T Debt長期借款新增(償還)Inc(Dec) L-T Debt發(fā)行公司債 Bonds Issued償還公司債 Bonds Redeemed庫藏股票減(增) Dec(Inc)-Trea

27、sure St其他調(diào)整項理財 Other Adjust-Finance理財活動之現(xiàn)金流量 Cash Flow-Financing匯率影響數(shù) Exchange Influence本期產(chǎn)生現(xiàn)金流量 Change in Cash Flow期初現(xiàn)金及約當現(xiàn)金 Cash Equiv.-Beg購併公司之現(xiàn)金餘額 Remainders From Merg期末現(xiàn)金及約當現(xiàn)金 Cash Equiv.-End本期支付利息 Interest Paid本期支付所得稅 Income Tax Paid補充項目短期投資權益証券 S-T Inv.-Equity Secu短期投資備抵跌價 Loss All.- S-T Inv備

28、抵呆帳應收帳款 Bad Debt All.-AR,NR應收票據(jù)貼現(xiàn) N/R Discounted分期付款銷貨遞延利息Defer-Install. Sale其他應收款備抵呆帳 Bad Debt All.-Other存貨-原料及物料 Raw Materials,Supply存貨-半成品及在製品Work in Process存貨-商品及製成品 Finished Goods其他存貨在途存貨 Other Inventories存貨備抵跌價損失 Allow.-Invent. Valu.存貨差異分攤 Var. Allocation存貨土地 Inventory - Land存貨在建房屋 Inventory-C

29、onstruct.存貨成屋待售 Inventory - Building長投股票及基金 L-T Inv-Equity Secur長投債券 L-T Inv-Fixed Income長投償債基金 L-T Inv-Fund長投土地及其他 L-T Inv-Real Estate長期投資備抵損失 Loss All.-L-T Inv.長期投資外幣換算調(diào)整L-T Inv-FX Adjust.重估增值房屋及建築Reval-Building重估增值機器設備 Reval-Equipmen重估增值其他設備 Reval-Other FA重估增值土地 Reval-Land累計折舊房屋及建築Acc. Depr.-Buil

30、ding累計折舊機器設備 Acc. Depr.-Equip.累計折舊其他設備 Acc. Depr.-Other FA資本化之利息支出 Capitalized Interest什項資產(chǎn)長期借支 L-T Loan To Others什項資產(chǎn)閒置資產(chǎn) Other Misc. Inv.催收款毛額 Receivable-Overdue.G催收款備抵呆帳 Bad Debt All.Overdue催收款淨額 Receivable - Overdue質(zhì)押定存短期投資 Pledged Deposit S-T質(zhì)押定存其他流動資Pledged Deposit OCA質(zhì)押定存長期投資 DepositedPledged

31、-L-T質(zhì)押定存其他資產(chǎn) PledgedDeposit-O-NCA短期借款非金融機構Borrow Fm Non-Finan.長期負債長期借款 Long-term Borrowings長期負債公司債 Bonds & C.B.長期負債應付租賃 Installment Payable長期負債非金融機關Other L-T Borrowing長期負債應付關稅款Other L-T Tariff長期負債還款次一年LT Debt Pay-Next YR長期負債還款次二年LT Debt-Pay Next 2YR長期負債償還次三年LT Debt Pay-Next 3YR長期負債償還次四年LT Debt P

32、ay-Next 4YR長期負債償還次五年LT Debt Pay-Next 5YR長期負債償還次六年LT Debt Pay-Next 6YR長期負債償還次七年LT Debt Pay-Next 7YR長期負債償還次八年LT Debt Pay-Next 8YR長期負債償還次九年LT Debt Pay-Next 9YR長期負債償還十年上LT Debt P-After 10Y股票溢價公積 Reserve-Paid In資產(chǎn)增值公積 Reserve-Revalat. FA處分資產(chǎn)收益公積 Reserv-Disp.FA.Gain長期投資資本公積 Reserve-L-T Inv.捐贈收入公積 Reserve-

33、Donation庫藏股交易公積 Reserve-Teasury Stk其他資本公積 Reserve-Other關係人交易銷貨加工收入關係人Sales-Related Party進貨外包加工關係人Purchases fm Related費用業(yè)外支出關係人Expense,Cost-Related應收帳款票據(jù)關係人A/R & N/R-Related應付帳款票據(jù)關係人A/P & N/P-Related應收關係人借支 Loan To Rel-Party應付關係人融資 Loan fm Related Par.財產(chǎn)交易利益關係人Disp.Gain -Rel-Party財產(chǎn)交易損失關係人Dis

34、p.Loss -Rel-Party利息收入關係人 Int.Rev.-Rel-Party利息支出關係人 Interest Exp.-Relate營業(yè)外收入關係人 Non-Op.Inc-Rel-Party保証之或有負債 Contingent Liab.工程履約背書保証 Guarante Deposit-CPC退休金項目折現(xiàn)率 Discount Rate退休基金資產(chǎn)報酬率 Pension Plan Return薪資水準增加率 Salary Growth Rate平均剩餘服務年限 Remain. Serv. Period退休金提撥率 Funding Policy-Fund.服務成本 Service C

35、ost利息成本 Interest Cost退休基金資產(chǎn)預期報酬Project Retu.On Plan未認過渡給付義務攤銷Amortization-Oblig.淨退休金成本 NetPeriod Pension既得給付義務 Vested Benef. Oblig.非既得給付義務 Non-Vested Benef.Ob.累積給付義務 Acc. Benef. Oblig.未來薪資增加之影響數(shù)Add. Benef.-Future預計給付義務 Pojected Benefit Ob.退休基金資產(chǎn)之公平價Fair Value-Pension提撥狀況 Funded Status未認列過渡性淨給付義Unrec

36、og.Net Transit.未認列前期服務成本 Unrecog.Prior Cost未認列退休金損益 Unrecognized G/L補列之應計退休金負債Adj. to Min.Liab.應計退休金負債流動Accr.PensionCost-Cur補充項目遞延所得稅資產(chǎn)非流Defr. Tax Asst.-NCur遞延所得稅資產(chǎn)流動Defr. Tax Asst.-Curr遞延所得稅負債流動Defr. Tax Liab.-Cur遞延所得稅負債非流Defr. Tax Liab.-NCur扣抵稅額餘額日 Date of Tax1稅額扣抵比率 Tax1%股東可扣抵稅額 Tax Credit所得稅費用當期

37、 Tax Exp.-Current所得稅費用遞延 Tax Exp.-Deferred營業(yè)成本明細原物料耗用 Raw Materials Cost直接人工 Labor Cost製造費用 Factory Overhead本期投入製造成本 Total Manu. Cost期初在製品 Work in Process-Begi期末在製品 Work in Process-End其他調(diào)整項 Trans. To/From Other購入半成品 Semi-goods Purchased製成品成本合計 Total Product Costs期初製成品商品 Finished Goods-Begin本期進貨 Merc

38、handise Purchase期末製成品商品 Finished Good-ending貨物稅 Excise,Commodity Tax包裝費 Packing運費 Freight Expense其他營業(yè)成本 Other Misc. Costs其他調(diào)整（轉列分攤）Cost Variation & Adj營業(yè)成本合計 Total Cost Of Sales營業(yè)費用明細薪資支出 Labor Costs - SG&A租金 Rent - SG&A廣告費 Advertising Expenses稅捐 Miscellaneous Taxes折舊攤提 Depreciation - SG

39、&A研究發(fā)展費 R&D Costs-SG&A權利金及技術 Patent Royalty-SG&A呆帳 Bad Debts銷貨傭金 Sales Commission包裝 Packing - SG&A運費及出口費用 Freight & Export其他營業(yè)費用 Other SG&A Expenses貨物裞SG&A Commodity - SG&A營業(yè)費用合計 Total SG&A Expenses製造費用明細間接材料（製） Indirect Material-OH間接人工（製） Indirect Labor - OH加

40、工費（製） Subcontractor-OH水電動力費（製） Power,Fuel&Water-OH包裝費（製） Packing -OH維修費（製） Repair & Maintenance折舊攤提（製） Depreciation-SG&A租金支出（製） Rent-OH稅捐（製） Misc. Duties- SG&A權利金技術報酬金(製)Patent Royalties-OH研究發(fā)展費用（製） R&D Cost- Overhead存貨跌價損失（製） Loss-Inventory Valu.其他製造費用 Other Misc. Overhead港口裝卸費（

41、製） Load & Unload-OH運費（製） Distribution Cost-OH廣告費（製） Advertising Expenses傭金支出（製） Commission-shipping製造費用合計 Total Factory OH比率表資產(chǎn)報酬率(C)% Return On Assets-C資產(chǎn)報酬率(A)% Return on Assets-A %資產(chǎn)報酬率(B)% Return on Assets-B %淨值報酬率稅後 Return on Equity%-A淨值報酬率常續(xù)利益Return on Equity%-B營業(yè)毛利率 Gross Margin %營業(yè)利益率 Op

42、erating Income %稅前淨利率 Pre-Tax Income %稅後淨利率 Net Income %業(yè)外收支率 Net Non-op.Inc./Rev.淨值報酬率-C Return on Equity%-C總資產(chǎn)報酬率 Return on Assets-C%淨值報酬率稅前 Return on Equity% -C常續(xù)性利益率(稅後) Net Income%-Exc Disp員工人數(shù) Numbers of Employee營業(yè)費用率 Operating Exp. %用人費用率 Employee Fee %研究發(fā)展費用率 R&D %呆帳費用率 Bad Debt /Revenue

43、現(xiàn)金流量比率 CFO /CL %有息負債利率 Int.Exp./Debt有效稅率 Effective Tax Rate每股盈餘 EPS每股淨值(B) BPS(B)每股淨值(A) BPS(A)每股淨值(C) BPS(C)常續(xù)性EPS EPS-Net Income每股現(xiàn)金流量 PS-Cashflow每股營業(yè)額(元) PS-Sales每股營業(yè)利益(元) PS-Operating Income每股稅前淨利(元) PS-Pre_Tax Income營收成長率 YOY%-Sales營業(yè)毛利成長率 %Gross Margin Grwoth營業(yè)利益成長率 YOY%-Oper.Income稅前淨利成長率 YOY

44、%-Pre-Tax Income稅後淨利成長率 YOY%-Net Income經(jīng)常淨利成長率 YOY%-Ordin.Income經(jīng)常淨利成長率 YOY%-Recurring Inc.總資產(chǎn)成長率 YOY%-Total Assets淨值成長率 YOY%-Total Equity固定資產(chǎn)成長率 YOY%-Fixed Assets總資產(chǎn)報酬成長率 YOY%-Return on TA內(nèi)部保留比率 Retention Ratio營收變動率 QOQ%-Sales營業(yè)利益變動率 QOQ%-Operating Inc.稅後淨利變動率 QOQ%-Net Income營收達成率 Revenue Completio

45、n %營業(yè)利益達成率 Op.Inc. Completion%稅前淨利達成率 EBT Completion%淨利達成率 NI Completion%稅後常續(xù)性利益成長率Net Income Gth%現(xiàn)金流量允當 C/F Adequacy Ratio現(xiàn)金再投資 Cash Reinvest %流動比率 Current %速動比率 Acid Test利息支出率 Interest Exp. %總負債/總淨值比 D/E Ratio負債比率 Liabilities %淨值/總資產(chǎn) Equity/TA %長期資金適合率(A) (L-T Liab.+SE)/FA %借款依存度 Debt/Eqity %或有負債比

46、率 Contingent Liab %利息保障倍數(shù) Times Interest Earne營業(yè)利益實收資本比Oper.Income/Capital稅前純益/實收資本 PreTax Incom/CapitalTCRI 信用評等 TCRI存貨及應收帳款淨值Inv.&A-R /Equity總資產(chǎn)週轉率(次) Total Asset Turnover應收帳款週轉率(次) A/R&N/R Turnover平均收帳天數(shù) Days-A/R Turnover存貨週轉率(次) Inventory Turnover平均售貨天數(shù) Days-Inventory Turn.固定資產(chǎn)週轉率(次) Fix

47、ed Asset Turnover淨值週轉率(次) Equity Turnover應付帳款付現(xiàn)天數(shù) Days-A/P Turnover淨營業(yè)週期(日) Net Operating Cycle營運槓桿度 Degree of Op. Lever.財務槓桿度 Degree of Fin. Lever每人營收 Sales Per Employee每人營業(yè)利益 Operation Inc./Emply每人配備率 Fixed Assets/Emply當季季底PER PER當季季底PBR PBR現(xiàn)金流量表（非金融類） CASH FLOW STATEMENT(Travel enterprise) 會外年通03

48、表編制單位：Name of enterprise: 單位：元項目 ITEMS 行次 金額一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1 銷售商品、提供勞務收到的現(xiàn)金 Cash received from sale of goods or rendering of services 2 收到的稅費返還 Refund of tax and levies 3 收到的其他與經(jīng)營活動有關的現(xiàn)金 Other cash received relating to operating activities 4 現(xiàn)金流入小計 Sub-total of c

49、ash inflows 5 購買商品、接受勞務支付的現(xiàn)金 Cash paid for goods and services 6 支付給職工以及為職工支付的現(xiàn)金 Cash paid to and on behalf of employees 7 支付的各項稅費 Payments of all types of taxes 8 支付的其他與經(jīng)營活動有關的現(xiàn)金 Other cash paid relating to operating activities 9 現(xiàn)金流出小計 Sub-total of cash outflows 10 經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flows from

50、 operating activities 11 二、投資活動產(chǎn)生的現(xiàn)金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12 收回投資所收到的現(xiàn)金 Cash received from disposal of investments 13 取得投資收益所收到的現(xiàn)金 Cash received from returns on investments 14 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 NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAs

51、sets 15 收到的其他與投資活動有關的現(xiàn)金 Other cash received relating to investing activities 16 現(xiàn)金流入小計 Sub-total of cash inflows 17 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 Cash paid to acquire fixed assets,intangible assets & other long-term assets 18 投資所支付的現(xiàn)金 Cash paid to acquire investments 19 支付的其他與投資活動有關的現(xiàn)金 Other cash payments relating to investing activities 20 現(xiàn)金流出小計 Sub-total of cash outflows 21