中英文會計報表

1、英英文文會會計計報報表表編輯 鎖定FINANCIAL REPORT COVER報表所屬期間之期末時間點 Period Ended所屬月份 Reporting Period報出日期 Submit Date記賬本位幣幣種 Local Reporting Currency審核人 Verifier填表人 Preparer中文名英文會計報表外文名FINANCIAL REPORT COVER 所屬月份Reporting Period 報出日期Submit Date 審核人Verifier 目錄1. 1 資產負債表 2. 2 損益表 3. 3 流量表 英英文文會會計計報報表表資資產產負負債債表表編輯Bala

2、nce Sheet資產 Assets流動資產 Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內到期委托貸款 Entrusted loan receivable due within one year減：一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價準備 Less: Impairment for current investment短期投資凈額 Net bal of current investmen

3、t應收票據(jù) Notes receivable應收股利 Dividend receivable應收利息 Interest receivable應收賬款 Account receivable減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable應收賬款凈額 Net bal of Account receivable其他應收款 Other receivable減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable其他應收款凈額 Net bal of Other receivabl

4、e預付賬款 Prepayment應收補貼款 Subsidy receivable存貨 Inventory減：存貨跌價準備 Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結算款 Amount due from customer for contract work待攤費用 Deferred Expense一年內到期的長期債權投資 Long-term debt investment due within one year一年內到期的應收融資租賃款 Finance lease receivables due within one

5、year其他流動資產 Other current assets流動資產合計 Total current assets長期投資 Long-term investment長期股權投資 Long-term equity investment委托貸款 Entrusted loan receivable長期債權投資 Long-term debt investment長期投資合計 Total for long-term investment減：長期股權投資減值準備 Less: Impairment for long-term equity investment減：長期債權投資減值準備 Less: Impa

6、irment for long-term debt investment減：委托貸款減值準備 Less: Provision for entrusted loan receivable長期投資凈額 Net bal of long-term investment其中：合并價差 Include: Goodwill (Negative goodwill)固定資產 Fixed assets固定資產原值 Cost減：累計折舊 Less: Accumulated Depreciation固定資產凈值 Net bal減：固定資產減值準備 Less: Impairment for fixed assets固定

7、資產凈額 NBV of fixed assets工程物資 Material holds for construction of fixed assets在建工程 Construction in progress減：在建工程減值準備 Less: Impairment for construction in progress在建工程凈額 Net bal of construction in progress固定資產清理 Fixed assets to be disposed of固定資產合計 Total fixed assets無形資產及其他資產 Other assets & Intangible

8、 assets無形資產 Intangible assets減：無形資產減值準備 Less: Impairment for intangible assets無形資產凈額 Net bal of intangible assets長期待攤費用 Long-term deferred expense融資租賃未擔保余值 Finance lease Unguaranteed residual values融資租賃應收融資租賃款 Finance lease Receivables其他長期資產 Other non-current assets無形及其他長期資產合計 Total other assets & i

9、ntangible assets遞延稅項 Deferred Tax遞延稅款借項 Deferred Tax assets資產總計 Total assets負債及所有者（或股東）權益 Liability & Equity流動負債 Current liability短期借款 Short-term loans應付票據(jù) Notes payable應付賬款 Accounts payable已結算尚未完工款預收賬款 Advance from customers應付工資 Payroll payable應付福利費 Welfare payable應付股利 Dividend payable應交稅金 Taxes pa

10、yable其他應交款 Other fees payable其他應付款 Other payable預提費用 Accrued Expense預計負債 Provision遞延收益 Deferred Revenue一年內到期的長期負債 Long-term liability due within one year其他流動負債 Other current liability流動負債合計 Total current liability長期負債 Long-term liability長期借款 Long-term loans應付債券 Bonds payable長期應付款 Long-term payable專項

11、應付款 Grants & Subsidies received其他長期負債 Other long-term liability長期負債合計 Total long-term liability遞延稅項 Deferred Tax遞延稅款貸項 Deferred Tax liabilities負債合計 Total liability少數(shù)股東權益 Minority interests所有者權益（或股東權益） Owners Equity實收資本（或股本） Paid in capital減；已歸還投資 Less: Capital redemption實收資本（或股本）凈額 Net bal of Paid i

12、n capital資本公積 Capital Reserves盈余公積 Surplus Reserves其中：法定公益金 Include: Statutory reserves未確認投資損失 Unrealised investment losses未分配利潤 Retained profits after appropriation其中：本年利潤 Include: Profits for the year外幣報表折算差額 Translation reserve所有者（或股東）權益合計 Total Equity負債及所有者（或股東）權益合計 Total Liability & Equity英英文文會

13、會計計報報表表損損益益表表編輯Income statement and profit appropriation一、主營業(yè)務收入 Revenue減：主營業(yè)務成本 Less: Cost of Sales主營業(yè)務稅金及附加 Sales Tax二、主營業(yè)務利潤（虧損以“”填列） Gross Profit ( - means loss)加：其他業(yè)務收入 Add: Other operating income減：其他業(yè)務支出 Less: Other operating expense減：營業(yè)費用 Selling & Distribution expense管理費用 G&A expense財務費用 Fin

14、ance expense三、營業(yè)利潤（虧損以“”填列） Profit from operation ( - means loss)加：投資收益（虧損以“”填列） Add: Investment income補貼收入 Subsidy Income營業(yè)外收入 Non-operating income減：營業(yè)外支出 Less: Non-operating expense四、利潤總額（虧損總額以“”填列） Profit before Tax減：所得稅 Less: Income tax少數(shù)股東損益 Minority interest加：未確認投資損失 Add: Unrealised investment

15、 losses五、凈利潤（凈虧損以“”填列） Net profit ( - means loss)加：年初未分配利潤 Add: Retained profits其他轉入 Other transfer-in六、可供分配的利潤 Profit available for distribution( - means loss)減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取職工獎勵及福利基金 Appropriation of staf

16、f incentive and welfare fund提取儲備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund利潤歸還投資 Capital redemption七、可供投資者分配的利潤 Profit available for owners distribution減：應付優(yōu)先股股利 Less: Appropriation of preference shares dividend提取任意盈余公積 Appropriation of discretionary surplus

17、reserve應付普通股股利 Appropriation of ordinary shares dividend轉作資本（或股本）的普通股股利 Transfer from ordinary shares dividend to paid in capital八、未分配利潤 Retained profit after appropriation補充資料： Supplementary Information:1 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments2 自然災害發(fā)生損失 Losses from

18、natural disaster3 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting policies4 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates5 債務重組損失 Losses from debt restructuring英英文文會會計計報報表表流流量量表表編輯Cash Flow Statement一、經營活動產生的現(xiàn)金流量： Cash Flow from O

19、perating Activities:銷售商品、提供勞務收到的現(xiàn)金 Cash received from sales of goods or rendering services收到的稅費返還 Refunds of taxes收到的其他與經營活動有關的現(xiàn)金 Cash received relating to other operating activities現(xiàn)金流入小計 Sub-total of cash inflows購買商品、接受勞務支付的現(xiàn)金 Cash paid for goods or receiving services支付給職工以及為職工支付的現(xiàn)金 Cash paid to a

20、nd on behalf of employees支付的各項稅費 Tax payments支付的其他與經營活動有關的現(xiàn)金 Cash paid relating to other operating activities現(xiàn)金流出小計 Sub-total of cash outflows經營活動產生的現(xiàn)金流量凈額 Net Cash Flow from Operating Activities二、投資活動產生的現(xiàn)金流量： Cash Flow from Investing Activities:收回投資所收到的現(xiàn)金 Cash received from disposal of investments處

21、置子公司和其他經營單位收到的現(xiàn)金 Cash received from disposal of subsidiary or other operating business units取得投資收益所收到的現(xiàn)金 Cash received from investments income處置固定資產、無形資產和其他長期資產而收到的現(xiàn)金凈額 Net cash received from disposal of fixed assets, intangible assets and other long-term assets購買子公司所收到的現(xiàn)金 Cash received by acquisiti

22、on of subsidiary收到的其他與投資活動有關的現(xiàn)金 Cash received relating to other investing activities現(xiàn)金流入小計 Sub-total of cash inflows購建固定資產、無形資產和其他長期資產所支付的現(xiàn)金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投資所支付的現(xiàn)金 Cash paid to acquire investments支付的其他與投資活動有關的現(xiàn)金 Cash payments relating

23、to other investing activities現(xiàn)金流出小計 Sub-total of cash outflows投資活動產生的現(xiàn)金流量凈額 Net Cash Flow from Investing Activities三、籌資活動產生的現(xiàn)金流量： Cash Flow from Financing Activities:吸收投資所收到的現(xiàn)金 Cash received by investors借款所收到的現(xiàn)金 Cash received from borrowings其中：從金融機構借款所收到的現(xiàn)金 Include: Cash received from financial inst

24、itution borrowings收到的其他與籌資活動有關的現(xiàn)金 Cash received relating to other financing activities現(xiàn)金流入小計 Sub-total of cash inflows償還債務所支付的現(xiàn)金 Repayments of borrowings其中：償還金融機構債務所支付的現(xiàn)金 Include: Repayments of financial institution borrowings分配股利、利潤和償付利息所支付的現(xiàn)金 Dividends paid, profit distributed or interest paid支付的其

25、他與籌資活動有關的現(xiàn)金 Cash payments relating to other financing activities現(xiàn)金流出小計 Sub-total of cash outflows籌資活動產生的現(xiàn)金流量凈額 Net Cash Flow from Financing Activities四、匯率變動對現(xiàn)金的影響額 Effect of Foreign Currency Translation五、現(xiàn)金及現(xiàn)金等價物凈增加額 Net Increase (Decrease) in Cash and Cash Equivalents現(xiàn)金流量附表： Supplementary Informati

26、on:1.將凈利潤調節(jié)為經營活動的現(xiàn)金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:凈利潤 Net Profit加：少數(shù)股東損益 Add: Minority interest加：計提的資產減值準備 Impairment losses on assets固定資產折舊 Depreciation of fixed assets無形資產攤銷 Amortisation of intangible assets長期待攤費用攤銷 Amortisation of long-term deferred expens

27、es待攤費用減少（減：增加） Decrease (increase) in deferred expenses預提費用增加（減：減少） Increase (decrease) in accrued expenses處置固定資產、無形資產和其他長期資產的損失（減、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定資產報廢損失 Losses on write-off of fixed assets財務費用 Finance expense (income)投資損失

28、（減、收益） Losses (gains) arising from investments遞延稅款貸款（減、借項） Deferred tax credit (debit)存貨的減少（減、增加） Decrease (increase) in inventories經營性應收項目的減少（減、增加） Decrease (increase) in receivables under operating activities經營性應付項目的增加（減、減少） Increase (decrease) in payables under operating activities其他 Others經營活動產生

29、的現(xiàn)金流量凈額 Net cash flow from operating activities2.不涉及現(xiàn)金收支的投資和籌資活動： Investing and Financing Activities that do not Involve Cash Receipts and Payments:債務轉為資本 Conversion of debt into capital一年內到期的可轉換公司債券 Reclassification of convertible bonds expiring within one year as current liability融資租入固定資產 Fixed assets acquired un