新準則英文會計報表

1、新準則英文會計計報表：成本本122 50001生產(chǎn)成本本produuctionn costt123 51001制造費用用cost of prroducttion124 52001勞務(wù)成本本serviice coost125 53001研發(fā)支出出reseaarch aand deeveloppment expennditurres126 54001工程施工工建造承包商商專用enggineerring cconstrructioon excclusivvely ffor coonstruuctionn conttractoor127 54002工程結(jié)算算建造承包商商專用enggineerring

2、ssettleement excluusivelly forr consstructtion ccontraactor128 54003機械作業(yè)業(yè)建造承包商商專用mecchaniccal opperatiion exxclusiively for cconstrructioon conntracttor新準則英文會計計報表：所有有者權(quán)益115 40001實收資本本paid-up caapitall116 40002資本公積積contrributeed surrplus117 41001盈余公積積earneed surrplus119 41003本年利潤潤profiit forr the cur

3、reent yeear120 41004利潤分配配alloccationn of pprofitts121 42001庫存股ttreasuury sttock新準則英文會計計報表：資產(chǎn)產(chǎn)1 1001庫庫存現(xiàn)金caash onn handd2 1002銀銀行存款baank deepositt5 1015其其他貨幣資金金otherr moneetary capittal9 1101交交易性金融資資產(chǎn)trannsactiion moonetarry asssets11 11211應(yīng)收票據(jù)nnotes receiivablee12 11222應(yīng)收賬款A(yù)Accounnt recceivabble13 1

4、1233預(yù)付賬款aaccounnt preepaid14 11311應(yīng)收股利ddivideend reeceivaable15 11322應(yīng)收利息aaccrueed intterestt receeivablle21 12311其他應(yīng)收款款accouunts rreceivvable-otherrs22 12411壞賬準備hhad deebts rreservve28 14011材料采購pprocurrementt of mmateriials29 14022在途物資mmateriials iin traansit30 14033原材料raaw matterialls32 14066庫存商品c

5、commoddity sstockss33 14077發(fā)出商品ggoods in trransitt36 14122包裝物及低低值易耗品wwrappaage annd loww valuue andd easiily woornoutt artiicles42 14611存貨跌價準準備reseerve aagainsst stoock prrice ddeclinning45 15211持有至到期期投資holld invvestmeent duue46 15222持有至到期期投資減值準準備holdd inveestmennt duee reduuctionn reseerve47 15233可

6、供出售金金融資產(chǎn)fiinanciial asssets availlable for ssale48 15244長期股權(quán)投投資longg-termm stocck ownnershiip invvestmeent49 15255長期股權(quán)投投資減值準備備long-term stockk owneershipp inveestmennt redductioon resserve50 15266投資性房地地產(chǎn)inveestmennt reaal easstate51 15311長期應(yīng)收款款long-term accouunt reeceivaable52 15411未實現(xiàn)融資資收益unrrealiz

7、zed fiinanciing inncome54 16011固定資產(chǎn)ppermannent aassetss55 16022累計折舊aaccumuulatedd deprreciattion56 16033固定資產(chǎn)減減值準備peermaneent asssets reducction reserrve57 16044在建工程cconstrructioon in proceess58 16055工程物資eengineeer maateriaal59 16066固定資產(chǎn)清清理dispposal of fiixed aassetss60 16111融資租賃資資產(chǎn)租賃專用用finanncial le

8、asiing asssets excluusivelly forr leassing61 16122未擔保余值值租賃專用uunguarranteeed ressiduall valuue excclusivvely ffor leeasingg62 16211生產(chǎn)性生物物資產(chǎn)農(nóng)業(yè)專專用prodductivve livving aassetss excllusiveely foor agrricultture63 16222生產(chǎn)性生物物資產(chǎn)累計折折舊農(nóng)業(yè)專用用produuctivee liviing asssets accummulateed deppreciaation excluusivel

9、ly forr agriicultuure64 16233公益性生物物資產(chǎn)農(nóng)業(yè)專專用non-profiit livving aassetss excllusiveely foor agrricultture65 16311油氣資產(chǎn)石石油天然氣開開采專用oiil andd gas assetts excclusivvely ffor oiil andd gas explooitatiion66 16322累計折耗石石油天然氣開開采專用acccumullated depleetion excluusivelly forr oil and ggas exxploittationn67 17011無形

10、資產(chǎn)iintanggible assetts68 17022累計攤銷aaccumuulatedd amorrtizattion69 17033無形資產(chǎn)減減值準備inntangiible aassetss reduuctionn reseerve70 17111商譽bussinesss repuutatioon71 18011長期待攤費費用longg-termm defeerred expennses72 18111遞延所得稅稅資產(chǎn)defferredd incoome taax asssets73 19011待處理財產(chǎn)產(chǎn)損溢waiiting assetts proofit aand looss新

11、準則英文會計計報表：共同同類112 31001衍生工具具derivvativee tooll113 32001套期工具具arbittrage tool114 32002被套期項項目arbiitragee projject一、企業(yè)財務(wù)會會計報表封面面 FINAANCIALL REPOORT COOVER 報表所屬期期間之期末時時間點 Peeriod Endedd 所屬月份 Reporrting Periood 報出日期 Submiit Datte 記賬本位幣幣幣種 Loocal RReportting CCurrenncy 審核人 VVerifiier 填表人 PPreparrer 二、資產(chǎn)負負

12、債表 Baalancee Sheeet 資產(chǎn) Asssets 流動資產(chǎn) Curreent Asssets 貨幣資金 Bank and CCash 短期投資 Curreent Innvestmment 一年內(nèi)到期期委托貸款 Entruusted loan receiivablee due withiin onee yearr 減：一年內(nèi)內(nèi)到期委托貸貸款減值準備備 Lesss: Imppairmeent foor Enttrusteed loaan recceivabble duue witthin oone yeear 減：短期投投資跌價準備備 Lesss: Imppairmeent foor

13、currrent invesstmentt 短期投資凈凈額 Nett bal of cuurrentt inveestmennt 應(yīng)收票據(jù) Notess receeivablle 應(yīng)收股利 Dividdend rreceivvable 應(yīng)收利息 Interrest rreceivvable 應(yīng)收賬款 Accouunt reeceivaable 減：應(yīng)收賬賬款壞賬準備備 Lesss: Badd debtt provvisionn for Accouunt reeceivaable 應(yīng)收賬款凈凈額 Nett bal of Acccountt receeivablle 其他應(yīng)收款款 Otheer r

14、ecceivabble 減：其他應(yīng)應(yīng)收款壞賬準準備 Lesss: Baad debbt proovisioon forr Otheer recceivabble 其他應(yīng)收款款凈額 Neet ball of OOther receiivablee 預(yù)付賬款 Prepaaymentt 應(yīng)收補貼款款 Subssidy rreceivvable 存貨 Innventoory 減：存貨跌跌價準備 LLess: Proviision for IInventtory 存貨凈額 Net bbal off Inveentoryy 已完工尚未未結(jié)算款 AAmountt due from custoomer ffo

15、r coontracct worrk 待攤費用 Deferrred EExpensse 一年內(nèi)到期期的長期債權(quán)權(quán)投資 Loong-teerm deebt innvestmment ddue wiithin one yyear 一年內(nèi)到期期的應(yīng)收融資資租賃款 FFinancce leaase reeceivaables due wwithinn one year 其他流動資資產(chǎn) Othher cuurrentt asseets 流動資產(chǎn)合合計 Tottal cuurrentt asseets 長期投資 Long-term invesstmentt 長期股權(quán)投投資 Lonng-terrm equu

16、ity iinvesttment 委托貸款 Entruusted loan receiivablee 長期債權(quán)投投資 Lonng-terrm debbt invvestmeent 長期投資合合計 Tottal foor lonng-terrm invvestmeent 減：長期股股權(quán)投資減值值準備 Leess: IImpairrment for llong-tterm eequityy inveestmennt 減：長期債債權(quán)投資減值值準備 Leess: IImpairrment for llong-tterm ddebt iinvesttment 減：委托貸貸款減值準備備 Lesss: Pr

17、oovisioon forr entrrustedd loann receeivablle 長期投資凈凈額 Nett bal of loong-teerm innvestmment 其中：合并并價差 Inncludee: Gooodwilll (Neggativee gooddwill) 固定資產(chǎn) Fixedd asseets 固定資產(chǎn)原原值 Cosst 減：累計折折舊 Lesss: Acccumullated Depreeciatiion 固定資產(chǎn)凈凈值 Nett bal 減：固定資資產(chǎn)減值準備備 Lesss: Imppairmeent foor fixxed asssets 固定資產(chǎn)凈凈額

18、 NBVV of ffixed assetts 工程物資 Materrial hholds for cconstrructioon of fixedd asseets 在建工程 Consttructiion inn proggress 減：在建工工程減值準備備 Lesss: Imppairmeent foor connstrucction in prrogresss 在建工程凈凈額 Nett bal of coonstruuctionn in pprogreess 固定資產(chǎn)清清理 Fixxed asssets to bee dispposed of 固定資產(chǎn)合合計 Tottal fiixed

19、aassetss 無形資產(chǎn)及及其他資產(chǎn) Otherr asseets & Intanngiblee asseets 無形資產(chǎn) Intanngiblee asseets 減：無形資資產(chǎn)減值準備備 Lesss: Imppairmeent foor inttangibble asssets 無形資產(chǎn)凈凈額 Nett bal of inntangiible aassetss 長期待攤費費用 Lonng-terrm defferredd expeense 融資租賃未擔保余余值 Finnance leasee Unnguaraanteedd resiidual valuees 融資租賃應(yīng)收融資資租賃款 F

20、Financce leaase Receiivablees 其他長期資資產(chǎn) Othher noon-currrent assetts 無形及其他他長期資產(chǎn)合合計 Tottal otther aassetss & inntangiible aassetss 遞延稅項 Deferrred TTax 遞延稅款借借項 Defferredd Tax assetts 資產(chǎn)總計 Totall asseets 負債及所有有者（或股東東）權(quán)益 LLiabillity & Equiity 流動負債 Curreent liiabiliity 短期借款 Shortt-termm loanns 應(yīng)付票據(jù) Notess

21、payaable 應(yīng)付賬款 Accouunts ppayablle 已結(jié)算尚未未完工款 預(yù)收賬款 Advannce frrom cuustomeers 應(yīng)付工資 Payrooll paayablee 應(yīng)付福利費費 Welffare ppayablle 應(yīng)付股利 Dividdend ppayablle 應(yīng)交稅金 Taxess payaable 其他應(yīng)交款款 Otheer feees payyable 其他應(yīng)付款款 Otheer payyable 預(yù)提費用 Accruued Exxpensee 預(yù)計負債 Proviision 遞延收益 Deferrred RRevenuue 一年內(nèi)到期期的長期負債

22、債 Longg-termm liabbilityy due withiin onee yearr 其他流動負負債 Othher cuurrentt liabbilityy 流動負債合合計 Tottal cuurrentt liabbilityy 長期負債 Long-term liabiility 長期借款 Long-term loanss 應(yīng)付債券 Bondss payaable 長期應(yīng)付款款 Longg-termm payaable 專項應(yīng)付款款 Grannts & Subsiidies receiived 其他長期負負債 Othher loong-teerm liiabiliity 長期負

23、債合合計 Tottal loong-teerm liiabiliity 遞延稅項 Deferrred TTax 遞延稅款貸貸項 Defferredd Tax liabiilitiees 負債合計 Totall liabbilityy 少數(shù)股東權(quán)權(quán)益 Minnorityy inteerestss 所有者權(quán)益益（或股東權(quán)權(quán)益） Owwners Equiity 實收資本（或或股本） PPaid iin cappital 減；已歸還還投資 Leess: CCapitaal reddemptiion 實收資本（或或股本）凈額額 Net bal oof Paiid in capittal 資本公積 Cap

24、ittal Reeservees 盈余公積 Surpllus Reeservees 其中：法定定公益金 IIncludde: Sttatutoory reeservees 未確認投資資損失 Unnrealiised iinvesttment lossees 未分配利潤潤 Retaained profiits affter aapproppriatiion 其中：本年年利潤 Inncludee: Proofits for tthe yeear 外幣報表折折算差額 TTransllationn reseerve 所有者（或或股東）權(quán)益益合計 Tootal EEquityy 負債及所有有者（或股東東

25、）權(quán)益合計計 Totaal Liaabilitty & EEquityy 三、利潤及及利潤分配表表 Incoome sttatemeent annd proofit aapproppriatiion 一、主營業(yè)業(yè)務(wù)收入 RRevenuue 減：主營業(yè)業(yè)務(wù)成本 LLess: Cost of Saales 主營業(yè)務(wù)稅稅金及附加 Saless Tax 二、主營業(yè)業(yè)務(wù)利潤（虧虧損以“”填填列） Grross PProfitt ( - meanss losss) 加：其他業(yè)業(yè)務(wù)收入 AAdd: OOther operaating incomme 減：其他業(yè)業(yè)務(wù)支出 LLess: Otherr operr

26、atingg expeense 減：營業(yè)費費用 Sellling & Disstribuution expennse 管理費用 G&A eexpensse 財務(wù)費用 Finannce exxpensee 三、營業(yè)利利潤（虧損以以“”填列列） Proofit ffrom ooperattion ( - meeans lloss) 加：投資收收益（虧損以以“”填列列） Addd: Invvestmeent inncome 補貼收入 Subsiidy Inncome 營業(yè)外收入入 Non-operaating incomme 減：營業(yè)外外支出 Leess: NNon-opperatiing exxp

27、ensee 四、利潤總總額（虧損總總額以“”填填列） Prrofit beforre Taxx 減：所得稅稅 Lesss: Inccome ttax 少數(shù)股東損損益 Minnorityy inteerest 加：未確認認投資損失 Add: Unreaalisedd inveestmennt lossses 五、凈利潤潤（凈虧損以以“”填列列） Nett proffit ( - meaans looss) 加：年初未未分配利潤 Add: Retaiined pprofitts 其他轉(zhuǎn)入 Otherr trannsfer-in 六、可供分分配的利潤 Profiit avaailablle forr

28、 disttributtion( - meaans looss) 減：提取法法定盈余公積積 Lesss: Apppropriiationn of sstatuttory ssurpluus resservess 提取法定公公益金 Appproprriatioon of statuutory welfaare fuund 提取職工獎獎勵及福利基基金 Apppropriiationn of sstaff incenntive and wwelfarre funnd 提取儲備基基金 Apppropriiationn of rreservve funnd 提取企業(yè)發(fā)發(fā)展基金 AApproppriati

29、ion off enteerprisse exppansioon funnd 利潤歸還投投資 Cappital redemmptionn 七、可供投投資者分配的的利潤 Prrofit availlable for oownerss disstribuution 減：應(yīng)付優(yōu)優(yōu)先股股利 Less: Apprropriaation of prrefereence sshares divvidendd 提取任意盈盈余公積 AApproppriatiion off disccretioonary surpllus reeservee 應(yīng)付普通股股股利 Appproprriatioon of ordinn

30、ary sshares divvidendd 轉(zhuǎn)作資本（或或股本）的普普通股股利 Transsfer ffrom oordinaary shharess diviidend to paaid inn capiital 八、未分配配利潤 Reetaineed proofit aafter approopriattion 補充資料： Suppplemenntary Inforrmatioon: 1 出售售、處置部門門或被投資單單位收益 GGains on diisposaal of operaating divissions or innvestmments 2 自然然災(zāi)害發(fā)生損損失 Lossse

31、s ffrom nnaturaal dissasterr 3 會計計政策變更增增加（或減少少）利潤總額額 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting policcies 4 會計計估計變更增增加（或減少少）利潤總額額 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting estimmates 5 債務(wù)務(wù)重組損失 Lossees froom debbt resstructturingg 現(xiàn)金流量表表 Cashh Floww St

32、attementt 一、經(jīng)營活活動產(chǎn)生的現(xiàn)現(xiàn)金流量： Cash Flow from Operaating Activvitiess: 銷售商品、提提供勞務(wù)收到到的現(xiàn)金 CCash rreceivved frrom saales oof gooods orr rendderingg servvices 收到的稅費費返還 Reefundss of ttaxes 收到的其他他與經(jīng)營活動動有關(guān)的現(xiàn)金金 Cashh receeived relatting tto othher opperatiing acctivitties 現(xiàn)金流入小小計 Subb-totaal of cash infloows 購買

33、商品、接接受勞務(wù)支付付的現(xiàn)金 CCash ppaid ffor gooods oor recceivinng serrvicess 支付給職工工以及為職工工支付的現(xiàn)金金 Cashh paidd to aand onn behaalf off emplloyeess 支付的各項項稅費 Taax payymentss 支付的其他他與經(jīng)營活動動有關(guān)的現(xiàn)金金 Cashh paidd relaating to otther ooperatting aactiviities 現(xiàn)金流出小小計 Subb-totaal of cash outfllows 經(jīng)營活動產(chǎn)產(chǎn)生的現(xiàn)金流流量凈額 NNet Caash F

34、llow frrom Opperatiing Acctivitties 二、投資活活動產(chǎn)生的現(xiàn)現(xiàn)金流量： Cash Flow from Invessting Activvitiess: 收回投資所所收到的現(xiàn)金金 Cashh receeived from dispoosal oof invvestmeents 處置子公司司和其他經(jīng)營營單位收到的的現(xiàn)金 Caash reeceiveed froom dissposall of ssubsiddiary or otther ooperatting bbusineess unnits 取得投資收收益所收到的的現(xiàn)金 Caash reeceiveed fr

35、oom invvestmeents iincomee 處置固定資資產(chǎn)、無形資資產(chǎn)和其他長長期資產(chǎn)而收收到的現(xiàn)金凈凈額 Nett cashh receeived from dispoosal oof fixxed asssets, intaangiblle asssets aand otther llong-tterm aassetss 購買子公司司所收到的現(xiàn)現(xiàn)金 Cassh recceivedd by aacquissitionn of ssubsiddiary 收到的其他他與投資活動動有關(guān)的現(xiàn)金金 Cashh receeived relatting tto othher innvestiin

36、g acctivitties 現(xiàn)金流入小小計 Subb-totaal of cash infloows 購建固定資資產(chǎn)、無形資資產(chǎn)和其他長長期資產(chǎn)所支支付的現(xiàn)金 Cash paid to accquiree fixeed asssets, intanngiblee asseets annd othher loong-teerm asssets 投資所支付付的現(xiàn)金 CCash ppaid tto acqquire invesstmentts 支付的其他他與投資活動動有關(guān)的現(xiàn)金金 Cashh paymments relatting tto othher innvestiing acctivitti

37、es 現(xiàn)金流出小小計 Subb-totaal of cash outfllows 投資活動產(chǎn)產(chǎn)生的現(xiàn)金流流量凈額 NNet Caash Fllow frrom Innvestiing Acctivitties 三、籌資活活動產(chǎn)生的現(xiàn)現(xiàn)金流量： Cash Flow from Finanncing Activvitiess: 吸收投資所所收到的現(xiàn)金金 Cashh receeived by innvestoors 借款所收到到的現(xiàn)金 CCash rreceivved frrom boorrowiings 其中：從金金融機構(gòu)借款款所收到的現(xiàn)現(xiàn)金 Incclude: Cashh receeived fr

38、om finanncial instiitutioon borrrowinngs 收到的其他他與籌資活動動有關(guān)的現(xiàn)金金 Cashh receeived relatting tto othher fiinanciing acctivitties 現(xiàn)金流入小小計 Subb-totaal of cash infloows 償還債務(wù)所所支付的現(xiàn)金金 Repaaymentts of borroowingss 其中：償還還金融機構(gòu)債債務(wù)所支付的的現(xiàn)金 Inncludee: Reppaymennts off finaanciall insttitutiion boorrowiings 分配股利、利利潤和償付

39、利利息所支付的的現(xiàn)金 Diividennds paaid, pprofitt disttributted orr inteerest paid 支付的其他他與籌資活動動有關(guān)的現(xiàn)金金 Cashh paymments relatting tto othher fiinanciing acctivitties 現(xiàn)金流出小小計 Subb-totaal of cash outfllows 籌資活動產(chǎn)產(chǎn)生的現(xiàn)金流流量凈額 NNet Caash Fllow frrom Fiinanciing Acctivitties 四、匯率變變動對現(xiàn)金的的影響額 EEffectt of FForeiggn Currren

40、cyy Trannslatiion 五、現(xiàn)金及及現(xiàn)金等價物物凈增加額 Net IIncreaase (DDecreaase) iin Cassh andd Cashh Equiivalennts 現(xiàn)金流量附附表： Suupplemmentarry Infformattion: 1.將凈利利潤調(diào)節(jié)為經(jīng)經(jīng)營活動的現(xiàn)現(xiàn)金流量： Reconnciliaation of Neet Proofit tto Cassh Floow froom Opeeratinng Acttivitiies: 凈利潤 NNet Prrofit 加：少數(shù)股股東損益 AAdd: MMinoriity innteresst 加：

41、計提的的資產(chǎn)減值準準備 Imppairmeent loosses on asssets 固定資產(chǎn)折折舊 Deppreciaation of fiixed aassetss 無形資產(chǎn)攤攤銷 Amoortisaation of inntangiible aassetss 長期待攤費費用攤銷 AAmortiisatioon of long-term deferrred eexpensses 待攤費用減減少（減：增增加） Deecreasse (inncreasse) inn defeerred expennses 預(yù)提費用增增加（減：減減少） Inncreasse (deecreasse) inn accrrued eexpens