英文会计报表.doc

资产负债表 BALANCE SHEET学会计论坛资 产 ASSETS流动资产：CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款 Other receivables待摊费用 Prepaid and deferred expenses存 货Inventories减：存货变现损失准备： Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资Matured long time investments within a year流动资产合计Total current assets长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产：FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less:amumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：amumulated depreciation融资租入固定资产净值：Fixedassets-net value on financial lease在建工程： CONSTRUCTION WORK IN PROCESS在建工程 Construction work in process无形资产INTANGIBLE ASSETS场地使用权 Right to the use of a site工业产权及专有技术 Industrial property right anf patents其他无形资产 Otherintangibles无形资产合计 Total intangible assets其它资产 OTHER ASSETS开办费 Organization espenses筹建期间汇兑损失 Exchange losses during organization period递延投资损失 Deferred investment losses递延税款借项 Debit side of deferred tax其他递延支出 Other deferred expuditures待转销汇兑损益 Prepaid and deferred exchange loss其他递延借款 Debit side of other deferred其他资产合计 Total other Assets资产总计 TOTAL ASSETS负债及所有者权 LIABILITIES ANDCAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accured payroll应交税金Taxes payable应付股利Dividendes payable其他应付款Other payables预提费用 Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债 Other current liabilities流动负债合计 Total current liabilities长期负债： LONG TREM LIABILITIES长期借款 long term loans应付公司债 Bouds payable应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year长期负债合计：Total long term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities负债合计Total liabilities所有者权益 Investors equity资本总额（货币名称及金额） Authorized capital(*_)实收资本（外币金额期末数） Paid in capital(_)其中Including中方投资（外币金额期末数）Chinese investments(_)外方投资（外币金额期末数Foreign investments(_)减：已归还投资 Less: Returned investments资本公积 Accumulation of capital公司拨入资金 Funds from head office储备基金 Reserve funds企业发展基金 Expansion funds利润归还投资 Investment returned with profit本年利润 Current profit未分配利润 Retained earnings货币换算差额 Currency translation difference所有者权益合计 Total investors equity负债及所有者权益合计 TOTAL LIABILITIES AND INVESTORS EQUITY附注： 1.委托加工材料 元;2.受托代销商品 元;3.代管商品物资元;4.由企业负责的应收票据贴现元;5.租入固定资产 元;6.本年支付的进口环节税金。Notes: 1.Materials processed on commission ;2.Goods in consignment ;3.Good hled in our custod ;4.Contingent Liadilty incurred by discounted notes receivable ;5.Leasehold fixed assets ;6.Import tas baid this year ￥ ;7.Bal:Balance:B/Y Baginning of Year:E/P:End of period8.*Monetary unit and amountAmount of foreign currency at end of period利润表 INCOME STATEMENT利润表 INCOME STATEMENT项 目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金 Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用 General and administrative expenses财务费用 Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit现金流量表 Cash Flows Statement现金流量表Cash Flows Statement Prepared by:Period: Unit: Items 1.Cash Flows from Operating Activities: 01)Cash received from sales of goods or rendering of services 02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04)Refund of other taxes and levy other than value added tax 07)Other cash received relating to operating activities 08)Sub-total of cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and income tax 17)Other cash paid relating to operating activities 18)Sub-total of cash outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of investments 21)Cash received from distribution of dividends or profits 22)Cash received from bond interest income Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid to acquire equity investments 30)Cash paid to acquire debt investments 33)Other cash paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds 38)Proceeds from borrowings 41)Other proceeds relating to financing activities 42)Sub-total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses 47)Cash payments for finance leases 48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents Supplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangibl