中英文会计报表1.xls

会会计计科科目目名名称称和和编编号号Chart of Accounts 顺顺序序 号号 编编号号名名称称NO CodeTitle 一一 资资产产类类I Assets 11001现金11001Cash on hand 21002银行存款21002Cash in bank 31009其他货币资金31009Other monetary funds 100901外埠存款100901 Deposits in other cities 100902银行本票100902 Cashier s Check 100903银行汇票100903 Bank draft 100904信用卡100904 Credit Card 100905信用证保证金100905 L C guarantee deposit 100906存出投资款100906 Investment paid 41101短期投资41101Short term investments 110101股票110101 Stock 110102债券110102 Bond 110103基金110103 Fund 110110其他110110 Others 51102短期投资跌价准备51102Provision for short term investment Write down 61111应收票据61111Notes receivable 71121应收股利71121Dividend receivable 81122应收利息81122Interest receivable 91131应收账款91131Accounts receivable 101133其他应收款101133Other receivables 111141坏账准备111141Provision for bad debts 121151预付账款121151Advances to suppliers 131161应收补贴款131161Subsidies receivable 141201物资采购141201Materials purchased 151211原材料151211Raw materials 161221包装物161221Packaging materials 171231低值易耗品171231Low valued consumables 181232材料成本差异181232Cost variance of materials 191241自制半成品191241Self manufactured semi finished product 201243库存商品201243Goods on hand 211244商品进销差价211244Margin between Selling and purchasing prices 221251委托加工物资221251Materials on Consignment for further processing 231261委托代销商品231261Goods on consignment 241271受托代销商品241271Fiduciary goods for sale 251281存货跌价准备251281Provision for inventory write down 261291分期收款发出商品261291Goods on installment sale 271301待摊费用271301Prepaid expenses 281401长期股权投资281401Long term equity investments 140101股票投资140101 Stock investment 140102其他股权投资140102 Other equity investment 291402长期债权投资291402Long term debt investments 140201债券投资140201 Bond investment 140202其他债权投资140202 Other debt investment 301421长期投资减值准备301421Provision for impairment of long term investments 311431委托贷款311431Designated loan receivable 143101本金143101 Principal 143102利息143102 Interest 143103减值准备143103 Provision for impairment 321501固定资产321501Fixed assets 331502累计折旧331502Accumulated depreciation 341505固定资产减值准备341505Provision for impairment of fixed assets 351601工程物资351601Construction materials 160101专用材料160101 Materials for special use 160102专用设备160102 Equipment for special use 160103预付大型设备款160103 Advances to suppliers of giant equipment 160104为生产准备的工具及器 具 160104 Tools and apparatus for use in production 361603在建工程361603Construction in progress 371605在建工程减值准备371605Provision for impairment of construction in progress 381701固定资产清理381701Disposal of fixed assets 391801无形资产391801Intangible assets 401805无形资产减值准备401805Provision for impairment of intangible assets 411815未确认融资费用411815Unrecognized financing expenses 421901长期待摊费用421901Long term prepayments 431911待处理财产损溢431911Asset gain or loss in suspense 191101待处理流动资产损溢191101 Current asset gain or loss in suspense 191102待处理固定资产损溢191102 Fixed asset gain or loss in suspense 二二 负负债债类类II Liabilities 442101短期借款442101Short term loans 452111应付票据452111Notes payable 462121应付账款462121Accounts payable 472131预收账款472131Advances from customers 482141代销商品款482141Consignment in money 492151应付工资492151Accrued payroll 502153应付福利费502153Welfare expenses payable 512161应付股利512161Dividend payable 522171应交税金522171Taxes payable 217101应交增值税217101 VAT payable 21710101 进项税额21710101 Input VAT 21710102 已交税金21710102 Taxes paid 21710103 转出未交增值税21710103 Transfer out of unpaid VAT 21710104 减免税款21710104 VAT deductions and exemptions 21710105 销项税额21710105 Output VAT 21710106 出口退税21710106 Refund of export duty 21710107 进项税额转出21710107 Transfer out of input VAT 21710108 出口抵减内销产品应纳 税额 21710108 Export duty deductible from taxes payable on domestic sales 21710109 转出多交增值税21710109 Transfer out of overpaid VAT 21710110 未交增值税21710110 Unpaid VAT 217102应交营业税217102 Business tax payable 217103应交消费税217103 Consumption tax payable 217104应交资源税217104 Resources tax payable 217105应交所得税217105 Income tax payable 217106应交土地增值税217106 Land appreciation tax payable 217107应交城市维护建设税217107 Urban construction and maintenance tax payable 217108应交房产税217108 Property tax payable 217109应交土地使用税217109 Land use tax payable 217110应交车船使用税217110 Vehicle and vessel usage tax payable 217111应交个人所得税217111 Individual income tax payable 532176其他应交款532176Other payables 542181其他应付款542181Other amounts payable 552191预提费用552191Accrued expenses 562201待转资产价值562201Asset value to be carried over 572211预计负债572211Estimated liabilities 582301长期借款582301Long term borrowings 592311应付债券592311Bond payable 231101债券面值231101 Par value of bond 231102债券溢价231102 Premium on bond 231103债券折价231103 Discount on bond 231104应计利息231104 Accrued interest 602321长期应付款602321Long term payables 612331专项应付款612331Special payables 622341递延税款622341Deferred taxes 三三 所所有有者者权权益益类类 Owners Equity 633101实收资本 或股本 633101Paid in capital or stock 643103归还投资643103Investment returned 653111资本公积653111Capital surplus 311101资本 或股本 溢价311101 Premium on capital or stock 311102接受捐赠非现金资产准 备 311102 Reserve of donated non cash assets 311103接受现金捐赠311103 Cash donation 311104股权投资准备311104 Equity investment reserve 311105拨款转入311105 Transfer in of appropriations 311106外币资本折算差额311106 Foreign currency translation difference 311107其他资本公积311107 Other capital surplus 663121盈余公积663121Surplus reserve 312101法定盈余公积312101 Statutory surplus reserve 312102任意盈余公积312102 Discretionary surplus reserve 312103法定公益金312103 Statutory public welfare fund 312104储备基金312104 Reserve fund 312105企业发展基金312105 Enterprise expansion fund 312106利润归还投资312106 Profit capitalized on return of investment 673131本年利润673131Profit for the year 683141利润分配683141Profit distribution 314101其他转入314101 Other transfer ins 314102提取法定盈余公积314102 Appropriation of statutory surplus reserve 314103提取法定公益金314103 Appropriation of statutory public welfare fund 314104提取储备基金314104 Appropriation of reserve fund 314105提取企业发展基金314105 Appropriation of enterprise expansion fund 314106提取职工奖励及福利基 金 314106 Appropriation of employee welfare and bonus fund 314107利润归还投资314107 Profit capitalized on return of investment 314108应付优先股股利314108 Dividend payable on preferred stock 314109提取任意盈余公积314109 Appropriation of discretionary surplus reserve 314110应付普通股股利314110 Dividend payable on common stock 314111转作资本 或股本 的普 通股股利 314111 Conversion of common stock dividend into capital or stock 314115未分配利润314115 Undistributed profit 四四 成成本本类类IV Costs 694101生产成本694101Production cost 410101基本生产成本410101 Primary production cost 410102辅助生产成本410102 Auxiliary production cost 704105制造费用704105Manufacturing expenses 714107劳务成本714107Cost of service 五五 损损益益类类V Income and losses 725101主营业务收入725101Revenue from main operations 735102其他业务收入735102Revenue from other operations 745201投资收益745201Investment income 755203补贴收入755203Revenue from subsidies 765301营业外收入765301Non operating revenue 775401主营业务成本775401Cost of main operations 785402主营业务税金及附加785402Taxes and surcharge for main operations 795405其他业务支出795405Expenditures on other operations 805501营业费用805501Operating expenses 815502管理费用815502General and administrative expenses 825503财务费用825503Financial expenses 835601营业外支出835601Non operating expenditures 845701所得税845701Income tax 855801以前年度损益调整855801Adjustment to prior years income and losses 会会计计报报表表格格式式 Formats Formats ofof FinancialFinancial StatementsStatements 编编号号会会计计报报表表名名称称 CodeName of Financial Statement 会企01表资产负债表 Form AF 01Balance sheet 会企02表利润表 Form AF 02Income statement 会企03表现金流量表 Form AF 03Cash flow statement 会企01表附表1资产减值准备明细表 Form AF 01 Supporting Statement 1 Statement of provision for impairment of assets 会企01表附表2股东权益增减变动表 Form AF 01 Supporting Statement 2 Statement of changes in stockholders equity 会企01表附表3应交增值税明细表 Form AF 01 Supporting Statement 3 VAT payable movement table 会企02表附表1利润分配表 FormAF 02 SupportingStatement 1 Statement of profit distribution 会企02表附表2分部报表 业务分部 FormAF 02 SupportingStatement 2 Business segment statement 会企02表附表3分部报表 地区分部 Form AF 02 Supporting Statement 3 Geographical segment statement 编编报报期期 Reporting period 中期报告 年度报告 Interim annual 中期报告 年度报告 Interim annual 至少 年度报告 At least Annual 年度报告 Annual 年度报告 Annual 中期报告 年度报告 Interim annual 年度报告 Annual 年度报告 Annual 年度报告 Annual 会会计计报报表表格格式式 Formats Formats ofof FinancialFinancial StatementsStatements 资资产产负负债债表表 BalanceBalance SheetSheet 编制单位 年 月 日 Prepared by Month Date year 资资 产产行行次次年年初初数数期期末末数数负负债债和和所所有有者者权权益益 Assets Line No Beg balanceEnd balance 或或股股东东权权益益 Liabilities Owners Stockholders equity 流动资产 流动负债 Current assets Current liabilities 货币资金 1 短期借款 Monetary fundsShort term loans 短期投资 2 应付票据 Short term investmentsNotes payable 应收票据 3 应付账款 Notes receivableAccounts payable 应收股利 4 预收账款 Dividend receivableAdvances from customers 应收利息 5 应付工资 Interest receivableAccrued payroll 应收账款 6 应付福利费 Accounts receivableWelfare expenses payable 其他应收款 7 应付股利 Other receivablesDividend payable 预付账款 8 应交税金 Advances to suppliersTaxes payable 应收补贴款 9 其他应交款 Subsidies receivableOther payables 存货 10 其他应付款 InventoriesOther amounts payable 待摊费用 11 预提费用 Prepaid expensesAccrued expenses 一年内到期的长期债权投资 21 预计负债 Long term debt investment due with in a year Estimated liabilities 其他流动资产 24 一年内到期的长期负债 Other current assetsLong term liabilities due within a year 流动资产合计 31 其他流动负债 Sub total of current assetsOther current liabilities 长期投资 Long term investments 长期股权投资 32 流动负债合计 Long term equity investmentSub total of current liabilities 长期债权投资 34 长期负债 Long term debt investmentLong term liabilities 长期投资合计 38 长期借款 Sub total of long term investmentsLong term borrowings 固定资产 应付债券 Fixed assets Bonds payable 固定资产原价 39 长期应付款 Fixed assets costLong term payables 减 累计折旧 40 专项应付款 Less Accumulated depreciationSpecial payables 固定资产净值 41 其他长期负债 Fixed assets NBVOther long term liabilities 减 固定资产减值准备 42 长期负债合计 Less Provision for impairment Of fixed assets Sub total of long term liabilities 固定资产净额 43 递延税项 Fixed assets netDeferred taxes 工程物资 44 递延税款贷项 Construction materialsDeferred tax credit 在建工程 45 负债合计 Construction in progressTotal liabilities 固定资产清理 46 Disposal of fixed assets 固定资产合计 50 所有者权益 或股东权益 Sub total of fixed assetsOwners Stockholders equity 无形资产及其他资产 实收资本 或股本 Intangible and other assets Paid in capital or stock 无形资产 51 减 已归还投资 Intangible assetsLess Investment returned 长期待摊资产 52 实收资本 或股本 净额 Long term prepaymentsPaid in capital or stock net 其他长期资产 53 资本公积 Other long term assetsCapital surplus 无形资产及其他资产合计 60 盈余公积 Sub total of intangible and other assets Surplus reserve 其中 法定公益金 Including Statutory public welfare fund 递延税项未分配利润 Deferred taxes Undistributed profit 递延税款借项 61 所有者权益 或股东权益 合计 Deferred tax debitTotal owners stockholders equity 资产总计 67 负债和所有者权益 或股东权益 合计 Total assetsTotal liabilities owners stockholders equity 单位 元 Monetary unit 行行次次年年初初数数期期末末数数 Line No Beg balance End balance 68 69 70 71 72 73 74 75 80 81 82 83 86 90 100 101 资资产产负负债债表表 BalanceBalance SheetSheet 年 月 日 Month Date year 102 103 106 108 110 111 114 115 116 117 118 119 120 121 122 135 利利润润表表 IncomeIncome StatementStatement 编制单位 年 月 Prepared by Month year Monetary unit RMB yuan 项项目目行行次次本本月月数数 ItemLine No Current month 一 主营业务收 1 Revenue from main operations 减 主营业各成本 4 Less Cost of main operations 主营业务税金及附加 5 Taxes and surcharge for main operations 二 主营业务利润 亏损以 号填列 10 Profit Loss from main operations 加 其他业务利润 亏损以 号填列 11 Add Profit Loss from other operations 减 营业费用 14 Less Operating expenses 管理费用 15 General and administrative expenses 财务费用 16 Financial expenses 三 营业利润 亏损以 号填列 18 Operating profit loss 加 投资收益 亏损以 号填列 19 Add Investment income losses 补贴收入 22 Revenue from subsidies 营业外收入 23 Non operating revenue 减 营业外支出 25 Less Non operating expenditures 四 利润总额 亏损以 号填列 27 Income Loss before tax 减 所得税 28 Less Income tax 五 净利润 亏损以 号填列 30 V Net income loss 补补充充资资料料 Supplementary information 项项目目本本年年累累计计数数 Item Current year cumulative 1 出售 处置部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise 2 自然灾害发生的损失 Losses arising from natural disasters 3 会计政策变更增加 或减少 利润总额 Increase decrease in income before tax due to a change in accounting policy 4 会计估计变更增加 或减少 利润总额 Increase decrease in income before tax due to a change in accounting estimate 5 债务重组损失 Losses arising from debt restructurings 6 其他 Others 本本年年累累计计数数 Current year cumulative 上上年年实实际际数数 Prior year actual 利利润润表表 IncomeIncome StatementStatement Monetary unit RMB yuan 现金流量表 Cash Flow Statement 编制单位 年度单位 元 Prepared by Period Monetary unit RMB yuan 项 目行 次金 额 ItemLine NoAmount 一 经营活动产生的现金流量 I Cash flows from operating activities 销售产品 提供劳务收到的现金 1 Cash received from the sale of goods or rendering of services 收到的税费返还 3 Refunds of taxes 收到的其他与经营活动有关的现金 8 Other cash receipts relating to operating activities 现金流入小计 9 Sub total of cash inflows 购买商品 接受劳务支付的现金 10 Cash paid for goods and services 支付给职工以及为职工支付的现金 12 Cash paid to and on behalf of employees 支付的各项税费 13 Payments of all types of taxes 支付的其他与经营活动有关的现金 18 Other cash payments relating to operating activities 现金流出小计 20 Sub total of cash out flows 经营活动产生的现金流量净额 21 Net cash flows from operating activities 二 投资活动产生的现金流量 Cash flows from investing activities 收回投资所收到的现金 22 Cash received from return of investments 取得投资收益所收到的现金 23 Cash received from return on investment 处置固定资产 无形资产和其他长期资产所收回的现金净额 25 Net cash received from the sale of fixed assets intangible assets and other long term assets 收到的其他与投资活动有关的现金 28 other cash receipts relating to investing activities 现金流入小计 29 Sub total of cash inflows 购建固定资产 无形资产和其他长期资产所支付的现金 30 Cash paid to acquire fixed assets intangible assets and other long term assets 投资所支付的现金 31 Cash paid to acquire investments 支付的其他与投资活动有关的现金 35 Other cash payments relating to investing activities 现金流出小计 36 Sub total of cash outflows 投资活动产生的现金流量净额 37 Net cash flows from investing activities 三 筹资活动产生的现金流量 Cash flows from financing activities 吸收投资所收到的现金 38 Cash received from investments by others 借款所收到的现金 40 Cash received from borrowings 收到的其他与筹资活动有关的现金 43 Other cash receipts relating to financing activities 现金流入小计 44 Sub total of cash inflows 偿还债务所支付的现金 45 Cash repayments of amounts borrowed 分配股利 利润或偿付利息所支会的现金 46 Cash paid for distribution of dividends or profits and for interest expenses 支付的其他与筹资活动有关的现金 52 Other cash payments relating to financing activities 现金流出小计 53 Sub total of cash outflows 筹资活动产生的现金流量净额 54 Net cash flows from financing activities 四 汇率变动对现金的影响 55 IV Effect of changes in foreign exchange rate on cash 五 现金及现金等价物净增加额 56 V Net increase in cash and cash equivalents 补充资料行 次金 额 Supplementary InformationLine NoAmount 1 将净利润调节为经营活动现金流量 Reconciliation of net income to cash flows from operating activites 净利润 57 Net income 加 计提的资产减值准备 58 Add provision for fixed assets 固定资产折旧 59 Depreciation of fixed assets 无形资产摊销 60 Amortization of intangible assets 长期待摊费用摊销 61 Amortization of long term prepayments 待摊费用减少 减 增加 64 35 Decrease in prepaid expenses or deduct increase 预提费用增加 减 减少 65 Increase in accrued expenses or deduct decrease 处置固定资产 无形资产和其他长期资产的损失 减 收益 66 Losses on disposal of fixed assets intangible assets and other long term assets or deduct gains 固定资产报废损失 67 Losses on scrapping of fixed assets 财务费用 68 Financial expenses 投资损失 减 收益 69 Investments losses or deduct gains 递延税款贷项 减 借项 70 Deferred tax credit or deduct debit 存货的减少 减 增加 71 Decrease in inventories or deduct increase 经营性应收项目的减少 减 增加 72 Decrease in operating receivables or deduct increase 经营性应付项目的增加 减 减少 73 Increase in operating payables or deduct decrease 其他 74 Others 经营活动产生的现金流量净额 75 Net cash flows from operating activities 2 不涉及现金收支的投资和筹资活动 Investing and financing activities that do not involve cash receipts and payments 债务转为资本 76 Conversion of debt into capital 一年内到期的可转换公司债券 77 Convertible bonds to be expired within one year 融资租入固定资产 78 Fixed assets under finance lease 3 现金及现金等价物净增加情况 Net increase in cash and cash equivalents 现金的期末余额 79 Cash at the end of the period 减 现金的期初余额 80 Less Cash at the beginning of the period 加 现金等价物的期末余额 81 Plus Cash equivalents at the end of the period 减 现金等价物的期末余额 82 Less Cash equivalents at the beginning of the period 现金及现金等价物净增加额 83 Net increase in cash and cash equivalents 64 资资产产减减值值准准备备明明细细表表 StatementStatement ofof provisionprovision forfor impairmentimpairment ofof AssetsAssets 编制单位 年度 Prepared by Period Monetary unit RMB yuan 项 目年初余额本年增加数本年转回数 ItemBeginning balance increase for current year Reversal for current year 一 坏账准备合计 I Total amounts of bad debts provided 其中 应收账款 Including Accounts receivable 其他应收款 Other receivables 二 短期投资跌价准备合计 II Total amounts of short term 其中 股票投资 Including Stock investment 债券投资 Bond investment 三 存货跌价准备合计 Total amounts of inventory write down provided 其中 库存商品 Including Goods on hand 原材料 Raw materials 四 长期投资减值准备合计 IV Total amounts provided for impairment of long term investments 其中 长期股权投资 Including Long term equity investment 长期债权投资 Long term debt investment 五 固定资产减值准备合计 V Total amounts provided for impairment of fixed assets 其中 房屋 建筑物 Including Buildings and structures 机器设备 Equipment and machinery 六 无形资产减值准备 VI provision for impairment of intangible assets 其中 专利权 Including patent 商标权 Trade marks 七 在建工程减值准备 VII Provision for impairment 八 委托贷款减值准备 VIII Provision for impairment of designated loan receivable 单位 元 年末余额 Ending balance 资资产产减减值值准准备备明明细细表表 StatementStatement ofof provisionprovision forfor impairmentimpairment ofof AssetsAssets Monetary unit RMB yuan 本年转回数 Reversal for current year 所所有有者者权权益益 或或股股东东权权益益 增增减减变变动动表表 StatementStatement ofof changeschanges inin ownerowner s s Stockholders Stockholders EquityEquity 编制单位 年度单位 元 Prepared by Period Monetary unit RMB yuan 项 目行次本年数上年数 ItemLine No Current yearPrior year 一 实收资本 或股本 I Paid in capital or stock 年初余额 1 Beginning balance 本年增加数 2 Increase in the current year 其中 资本公积转入 3 Including Transfer in from capital surplus 盈余公积转入 4 Transfer in from surplus reserve 利润分配转入 5 Transfer in from distribution of profit 新增资本 或股本 6 Additional capital or stock 本年减少数 10 Decrease in the current year 年末余额 15 Ending balance 二 资本公积 Capital surplus 年初余额 16 Beginning balance 本年增加数 17 Increase in the current year 其中 资本 或股本 溢价 18 Including premium on capital or stock 接受捐赠非现金资产准备 19 Reserve of donated non cash assets 接受现金捐赠 20 Receipt of cash donation 股权投资准备 21 Equity investment reserve 拨款转入 22 Transfer in from government appropriations 外币资本折算差额 23 F