英文财务报表阅读.doc

英文财务报表阅读Financial Statements Reading主讲老师：吕鹏【知识点1】财务报表涵盖的范围1资产负债表Balance Sheet2利润表Income Statement3现金流量表Cash Flow Statement4所有者权益（或股东权益）变动表Statement of Changes in OwnersEquity5附注Notes【知识点2】财务报表的时间含义【知识点3】Balance Sheet（中西方的差异）【知识点4】Balance Sheet ReadingAssets资产current assets流动资产Cash货币资金marketable financial assets交易性金融资产bills receivable应收票据accounts receivable应收账款prepayment预付账款interest receivable应收利息dividend receivable应收股利other accounts receivable其他应收款inventory存货non-current assets due within one year一年内到期的非流动资产other current assets其他流动资产total current assets流动资产合计non-current assets非流动资产available-for-sale financial assets可供出售金融资产held-to-maturity investments持有至到期投资long-term receivables长期应收款long-term equity investments长期股权投资investment property投资性房地产fixed assets固定资产construction in process在建工程engineer materials工程物资【知识点4】Balance Sheet Readingdisposal of fixed assets固定资产清理productive biological assets生产性生物资产oil and gas assets油气资产intangible assets无形资产R&D expenses开发支出goodwill商誉long-term deferred expenses长期待摊费用deferred tax assets递延所得税资产other non-current assets其他非流动性资产total non-current assets非流动资产合计total assets资产总计liabilities and owners equity负债和所有者权益current liabilities流动负债short-term loan短期借款marketable financial liabilities交易性金融负债bills payable应付票据accounts payable应付账款account received in advance预收款项employee benefits payable应付职工薪酬taxes payable应交税费interest payable应付利息dividend payable应付股利other account payable其他应付款non-current liabilities due within one year一年内到期的非流动负债other current liabilities其他流动负债total current liabilities流动负债合计non-current liabilities非流动负债long-term loan长期借款bond payable应付债券long-term account payable长期应付款specific account payable专项应付款estimated liabilities预计负债deferred tax liabilities递延所得税负债other non-current liabilities其他非流动负债total non-current liabilities非流动负债合计total liabilities负债合计owners equity（or shareholders equity）所有者权益（或股东权益）paid-in capital(share capital)实收资本（股本）capital reserve资本公积less:treasury share减：库存股surplus reserve盈余公积undistributed profit（or retained earnings）未分配利润total owners equity（or shareholders equity）所有者权益（或股东权益）合计total liabilities and owners equity（or shareholders equity）、负债和所有者权益（或股东权益）总计【知识点5】Income Statement ReadingI.operating income一、营业收入less:operating costs减：营业成本sales taxes and surcharges营业税金及附加selling expenses销售费用G&A expenses管理费用financial expenses财务费用impairment loss of assets资产减值损失add:gains or losses on fair value changes(-means loss)加：公允价值变动收益（损失以“”填列）investment income投资收益include:investment income from associates and joint-ventures其中：对联营企业和合营企业的投资收益II.operating profit二、营业利润add:non-operating revenue加：营业外收入less:non-operating expenses减：营业外支出include:loss on the disposal of non-current assets其中：非流动资产处置损失III.profit before tax三、利润总额less:income tax expenses减：所得税费用IV.net profit四、净利润V.EPS五、每股收益i.basic EPS（一）基本每股收益ii.diluted EPS（二）稀释每股收益VI.other comprehensive income六、其他综合收益VII.total comprehensive income七、综合收益总和【知识点6】Cash Flow Statement ReadingI.cash flows from operating activities一、经营活动产生的现金流量cash receipts from the sale of goods and the rendering of services销售商品、提供劳务收到的现金receipts of tax refunds收到的税费返还other cash receipts relating to operating activities收到其他与经营活动有关的现金total cash inflows from operating activities经营活动现金流入小计cash payments for goods purchased and services received购买商品、接受劳务支付的现金cash payments to and on behalf of employees支付给职工以及为职工支付的现金payments of all types of taxes支付的各项税费other cash payments relating to operating activities支付其他与经营活动有关的现金total cash outflows for operating activities经营活动现金流出小计net cash flows from operating activities经营活动产生的现金流量净额II.cash flows from investing activities二、投资活动产生的现金流量cash receipts from disposals and returns of investments收回投资收到的现金cash receipts from returns on investments取得投资收益收到的现金net cash receipts from disposals of fixed assets,intangible assets and other long-term assets处置固定资产、无形资产和其他长期资产收回的现金净额net cash receipts from disposals of subsidiaries and other business units处置子公司及其他营业单位收到的现金净额other cash receipts relating to investing activities收到其他与投资活动有关的现金total cash inflows from investing activities投资活动现金流入小计cash payments to acquire and construct fixed assets,intangible assets and other long-term assets购建固定资产、无形资产和其他长期资产支付的现金cash payments to acquire investments投资支付的现金net cash payments for acquisitions of subsidiaries and other business units取得子公司及其他营业单位支付的现金净额other cash payments relating to investing activities支付其他与投资活动有关的现金total cash outflows for investing activities投资活动现金流出小计net cash flows from investing activities投资活动产生的现金流量净额III.cash flows from financing activities三、筹资活动产生的现金流量cash receipts from investors in making investments in the enterprise吸收投资收到的现金cash receipts from borrowings取得借款收到的现金other cash receipts relating to financing activities收到其他与筹资活动有关的现金total cash inflows from financing activities筹资活动现金流入小计cash payments of amounts borrowed偿还债务支付的现金cash payments for distribution of dividends or profits,or cash payments for interest expenses分配股利、利润或偿付利息支付的现金other cash payments relating to financing activities支付其他与筹资活动有关的现金total cash outflows for financing activities筹资活动现金流出小计net cash flows from