財務報表中英文版

1、頁眉標準版的財務報表（中英文版）資產負債表 Balance Sheet項 目 ITEM 貨幣資金 Cash 短期投資 Short term investments 應收票據 Notes receivable 應收股利 Dividend receivable 應收利息 Interest receivable 應收帳款 Accounts receivable 其他應收款 Other receivables 預付帳款 Accounts prepaid 期貨保證金 Future guarantee 應收補貼款 Allowance receivable 應收出口退稅 Export drawback re

2、ceivable 存貨 Inventories 其中：原材料 Including:Raw materials 產成品 （庫存商品 ） Finished goods 待攤費用 Prepaid and deferred expenses 待處理流動資產凈損失 Unsettled G/L on current assets 一年內到期的長期債權投資Long-term debenture investment falling due in a yaear其他流動資產 Other current assets 流動資產合計 Total current assets 長期投資： Long-term inv

3、estment ： 其中:長期股權投資 Including long term equity investment 長期債權投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計 Total long-term investment 固定資產原價 Fixed assets-cost 減：累計折舊 Less:Accumulated Dpreciation 固定資產凈值 Fixed assets-net value 減：固定資產減值準備 Less:Impairment of fixed asset

4、s 固定資產凈額 Net value of fixed assets 固定資產清理 Disposal of fixed assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產凈損失 Unsettled G/L on fixed assets 固定資產合計 Total tangible assets 無形資產 Intangible assets 其中:土地使用權 Including and use rights 遞延資產（長期待攤費用） Deferred assets 其中:固定資產修理 Including:Fixed

5、 assets repair 固定資產改良支出 Improvement expenditure of fixed assets其他長期資產 Other long term assets 其中:特準儲備物資 Among it:Specially approved reserving materials 無形及其他資產合計 Total intangible assets and other assets 遞延稅款借項 Deferred assets debits 資 產 總 計 Total Assets資產負債表 （續(xù)表 ） Balance Sheet項 目 ITEM 短期借款 Short-ter

6、m loans 應付票款 Notes payable 應付帳款 Accounts payab1e 預收帳款 Advances from customers 應付工資 Accrued payro1l 應付福利費 Welfare payable 應付利潤 （股利 ） Profits payab1e 應交稅金 Taxes payable 其他應交款 Other payable to government 其他應付款 Other creditors 預提費用 Provision for expenses 預計負債 Accrued liabilities 一年內到期的長期負債 Long term lia

7、bilities due within one year 其他流動負債 Other current liabilities 流動負債合計 Total current liabilities 長期借款 Long-term loans payable 應付債券 Bonds payable長期應付款 long-term accounts payable 專項應付款 Special accounts payable 其他長期負債 Other long-term liabilities 其中:特準儲備資金 Including:Special reserve fund 長期負債合計 Total long

8、term liabilities 遞延稅款貸項 Deferred taxation credit 負 債 合 計 Total liabilities* 少數股東權益 Minority interests 實收資本 （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 Including:State-owned legal person"s capital 集體法人資本 Collective legal perso

9、n"s capital 個人資本 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 public welfare fund 補充流動資本 Supplermentary current capital* 未確認的投資損失（以 “- ”號填列） Unaffirmed investment loss 未分配利潤 Retained earnings外

10、幣報表折算差額 Converted difference in Foreign Currency Statements 所有者權益合計 Total shareholder"s equity 負債及所有者權益總計 Total Liabilities & Equity利潤表 INCOME STATEMENT項 目 ITEMS 產品銷售收入Sales of products其中：出口產品銷 售收入 Including ： Export sales 減：銷售折扣與折讓Less ： Sales discount and allowances產品銷售凈額 Net sales of pro

11、ducts 減：產品銷售稅金 Less ： Sales tax 產品銷售成本 Cost of sales 其中：出口產品銷售成本 Including ： Cost of export sales 產品銷售毛利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

12、 ） Exchange losses（minus exchange gains） 產品銷售利潤 Profit on sales 加：其他業(yè)務利潤Add ： profit from 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：以前年度損益調整Add ： adjustment of loss and gain for previous years利潤總

13、額 Total profit 減：所得稅Less ： Income tax凈利潤Net profit現金流量表 Cash Flows StatementPrepared by: Period: Unit:Items1. Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services 02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04

14、)Refund of other taxes and levy other than value added tax 07)Other cash received relating to operating activities 08)Sub-total of cash inflows09)Cash paid for goods and services10) Cash paid for operating leases11) Cash paid to and on behalf of employees12) Value added tax on purchases paid13) Inco

15、me 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 Activities:20) Cash received from return of investments21) Cash received from

16、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) Sub-total of cash inflowsCash paid to acquire fixed assets,intangi

17、ble 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 activities3. Cash Flows from Financing Activities:36) Procee

18、ds 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 activities45) Cash payments for distribution of divid

19、ends 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 financing activities4. Effect of Foreign Exchang

20、e Rate Changes on Cash5. Net Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56) Repayment of debts by the transfer of fixed assets57) Repayment of debts by the transfer of investments58) Investments i

21、n the form of fixed assets59) Repayments of debts by the transfer of investories2. Reconciliation of Net Profit to Cash Flows from Operating Activities62) Net profit63) Add provision for bad debt or bad debt written off64) Depreciation of fixed assets65) Amortization of intangible assets Losses on d

22、isposal 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 deduct ： increase)72) Dec

23、rease 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 a

24、t 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現金流量表 Cash Flows StatementPrepared by: Period: Unit:Items1. Cash Flows from Operating Activities:01)Cash received from s

25、ales of goods or rendering of services 02)Rental receivedValue added tax on sales received and refunds of value 03)added tax paid04)Refund of other taxes and levy other than value added tax 07)Other cash received relating to operating activities 08)Sub-total of cash inflows09)Cash paid for goods and

26、 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

27、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 a

28、ssets26) 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 act

29、ivities34) Sub-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

30、 repayments of amounts 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 rel

31、ating to financing activities52) 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 in Cash Receipts and P

32、ayments56) Repayment of debts by 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 investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities62) Net profit63)

33、Add provision for bad debt or bad debt 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 f

34、rom 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) Increase in operating payables (or deduct:decrease)74) Net payment on value added tax (or deduct:net receipts75) Net

35、 cash flows from operating activities 3.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 現金流量表的現金流量聲明 擬制人：時間：單位： 項目1. cash 流量從經營活動：01 )所收到的現金從銷售貨物或提供勞務02 ）收