新會計(jì)準(zhǔn)則財(cái)務(wù)報(bào)表中英文

1、新會計(jì)準(zhǔn)則財(cái)務(wù)報(bào)表中英文新會計(jì)準(zhǔn)則財(cái)務(wù)報(bào)表中英文新會計(jì)準(zhǔn)則財(cái)務(wù)報(bào)表中英文財(cái)富負(fù)債表BalanceSheet會企01表編制單位:(CompanyName)AtDecemberof2010年月日單位:(Unit)資產(chǎn)Assets期末余額年初余額負(fù)債與所有者權(quán)益Liabilitiesand期末余額年初余額20102009ShareholdersEquity20102009RMB000RMB000RMB000RMB000流動(dòng)財(cái)富：CurrentAssets流動(dòng)負(fù)債：CurrentLiabilities現(xiàn)金Cash(andcashequivalent)短期借款ShorttermborrowingsAss

2、ets:Liabilities交易性金融財(cái)富(短期投資)交易性金融負(fù)債MarketableCash+500MarketableMarketablesecuritiesMarketablesecurities(short-termSecurities(liabilities)securities+500(repoinvestments)-500contract)應(yīng)收票據(jù)Billsreceivables應(yīng)付票據(jù)Billspayables應(yīng)收賬款A(yù)ccountsreceivables應(yīng)付賬款A(yù)ccountspayables(trade(tradereceivables)(A/R)payables)(

3、A/P)減：壞賬準(zhǔn)備Less:Baddebt預(yù)收賬款A(yù)dvancesfromcustomersprovisions應(yīng)收賬款凈額Accounts應(yīng)付職工薪酬Salarypayablesreceivables,net預(yù)付賬款Prepaidexpenses應(yīng)交稅費(fèi)Taxpayables(prepayments)其他應(yīng)收款Otherreceivables存貨Inventories其他流動(dòng)財(cái)富Othercurrent應(yīng)付股利Dividendpayables應(yīng)付利息Interestpayables其他應(yīng)付款Otherpayablesassets流動(dòng)財(cái)富合計(jì)TotalCurrent一年內(nèi)到期的非流動(dòng)負(fù)債As

4、setsCurrentportionofnon-currentliabilities非流動(dòng)財(cái)富:Non-currentAssets其他流動(dòng)負(fù)債Othercurrentliabilities可供銷售金融財(cái)富流動(dòng)負(fù)債合計(jì)TotalCurrentAvailable-for-salesecuritiesLiabilities擁有至到期投資非流動(dòng)負(fù)債:Non-currentLiabilitiesHold-to-maturitysecurities長遠(yuǎn)應(yīng)收款Longterm長遠(yuǎn)借款Longtermborrowingsreceivables長遠(yuǎn)股權(quán)投資Longterm應(yīng)付債券Bondspayablesinv

5、estments投資性房地產(chǎn)Investment長遠(yuǎn)應(yīng)付款Longtermpayablesproperties固定財(cái)富原值Fixedassets,專項(xiàng)應(yīng)付款Ear-markedpayablesgross減：累計(jì)折舊Less:預(yù)計(jì)負(fù)債ContingentliabilitiesAccumulateddepreciation固定財(cái)富凈值Fixedassets,net遞延所得稅負(fù)債Deferredtaxliabilities固定財(cái)富清理Fixedassetsfor其他非流動(dòng)負(fù)債Othernon-currentdisposalliabilities在建工程Constructionin非流動(dòng)負(fù)債合計(jì)Tot

6、alprogress(CIP)non-currentliabilities無形財(cái)富Intangibleassets負(fù)債合計(jì)TotalLiabilities開發(fā)支出Developmentcosts所有者權(quán)益：ShareholdersEquity商譽(yù)Goodwill實(shí)收資本(或股本)Paid-incapital長遠(yuǎn)待攤花銷Expensesfor資本公積Capitalreservelongtermamortization遞延所得稅財(cái)富Deferredtax減：庫存股Less:Treasurystocks其他非流動(dòng)財(cái)富Other盈余公積Earningsreservenon-currentassets非

7、流動(dòng)財(cái)富合計(jì)Total未分配收益RetainedearningsNon-currentAssets財(cái)富合計(jì)TotalAssets所有者權(quán)益合計(jì)shareholdersequityTotal負(fù)債與所有者權(quán)益合計(jì)TotalLiabilitiesandShareholdersEquity收益表IncomeStatement會企02表編制單位：年代日單位：CompanyName:AtDecemberof2010Unit:項(xiàng)目Items期末余額年初余額20102009RMB000RMB000一、營業(yè)收入OperatingRevenue減：營業(yè)成本Less:Costofgoodssold營業(yè)稅金及附帶Sa

8、lestaxesandsurcharges銷售花銷Sellingexpenses管理花銷G&Aexpenses財(cái)務(wù)花銷Financialcost財(cái)富減值損失Assetsimpairments加：公允價(jià)值變動(dòng)收益（+、）Add:Gains/lossesonfairvaluechanges投資收益（+、）Incomefrominvestments二、主營業(yè)務(wù)收益OperatingProfit加：營業(yè)外收入Add:Non-operatingincome減：營業(yè)外支出Less:Non-operatingexpenses其中：非流動(dòng)財(cái)富辦理損失Ofwhich:Lossesonnon-currentass

9、etsdisposal三、收益總數(shù)ProfitBeforeTax減：所得稅Less:Incometax四、凈收益NetProfit現(xiàn)金流量表CashFlowStatement會企03表編制單位：年月日單位：CompanyName:AtDecemberof2010Unit:項(xiàng)目Items2010RMB000一、經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量Cashflowsfromoperatingactivities收到銷售商品、供應(yīng)勞務(wù)碰到的現(xiàn)金Cashreceivedfromsaleofproductsandservices收到的稅費(fèi)返還Cashreceivedfromtaxrebate收到其他與經(jīng)營活動(dòng)相關(guān)的現(xiàn)

10、金Cashreceivedfromotheroperatingactivities經(jīng)營活動(dòng)現(xiàn)金流入小計(jì)Totalcashinflowsfromoperatingactivities購買商品、接受勞務(wù)支付的現(xiàn)金Purchaseofrawmaterialsandservices支付各項(xiàng)稅費(fèi)Paymentsoftaxesandsurcharges支付其他與經(jīng)營活動(dòng)相關(guān)的現(xiàn)金Paymentsforotheroperatingactivities現(xiàn)金流出小計(jì)Totalcashoutflows經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Netcashflowsfromoperatingactivities二、投資活動(dòng)產(chǎn)生的

11、現(xiàn)金流量Cashflowsfrominvestmentactivities回收投資收到的現(xiàn)金Proceedsfromdisposalofinvestments獲取投資收益收到的現(xiàn)金Cashreceivedfrominvestments辦理固定財(cái)富、無形財(cái)富、其他財(cái)富所收到的現(xiàn)金凈額Proceedsfromdisposaloffixedassets,intangibleassetsandotherassets收到的其他與投資活動(dòng)相關(guān)的現(xiàn)金Cashreceivedfromotherinvestmentactivities投資活動(dòng)現(xiàn)金流入小計(jì)Totalcashinflowsfrominvestmen

12、tactivities購建固定財(cái)富、無形財(cái)富、其他財(cái)富支付的現(xiàn)金Purchaseoffixedassets,intangibleassetsandotherassets投資支付的現(xiàn)金Increaseininvestments支付的其他與投資活動(dòng)相關(guān)的現(xiàn)金Paymentsforotherinvestmentactivities投資活動(dòng)現(xiàn)金流出小計(jì)Totalcashoutflowsfrominvestmentactivities投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Netcashflowsfrominvestmentactivities三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量Cashflowsfromfinancingac

13、tivities吸取投資收到的現(xiàn)金Capitalcontributionsfrominvestors獲取借款收到的現(xiàn)金Proceedsfrominterest-bearingloans(borrowings)收到的其他與籌資活動(dòng)相關(guān)的現(xiàn)金Proceedsfromotherfinancingactivities籌資活動(dòng)現(xiàn)金流入小計(jì)Totalcashinflowsfromfinancingactivities償還債務(wù)所支付的現(xiàn)金Repaymentsofinterest-bearingloans(borrowings)分配股利收益或償還利息支付的現(xiàn)金Dividendpaidorinterestpaid支付的其他與籌資活動(dòng)相關(guān)的現(xiàn)金Paymentsforotherfinancingactivities籌資活動(dòng)現(xiàn)金流出小計(jì)Totalcashoutflowsfromfinancingactivities籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額Netcashflowsfromfinancin