英文会计报表

Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减 一年内到期委托贷款减值准备 Less Impairment for Entrusted loan receivable due within one year 减 短期投资跌价准备 Less Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减 应收账款坏账准备 Less Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减 其他应收款坏账准备 Less Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减 存货跌价准备 Less Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long term investment 长期股权投资 Long term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long term debt investment 长期投资合计 Total for long term investment 减 长期股权投资减值准备 Less Impairment for long term equity investment 减 长期债权投资减值准备 Less Impairment for long term debt investment 减 委托贷款减值准备 Less Provision for entrusted loan receivable 长期投资净额 Net bal of long term investment 其中 合并价差 Include Goodwill Negative goodwill 固定资产 Fixed assets 固定资产原值 Cost 减 累计折旧 Less Accumulated Depreciation 固定资产净值 Net bal 减 固定资产减值准备 Less Impairment for fixed assets 固定资产净额 NBV of fixed assets 工程物资 Material holds for construction of fixed assets 在建工程 Construction in progress 减 在建工程减值准备 Less Impairment for construction in progress 在建工程净额 Net bal of construction in progress 固定资产清理 Fixed assets to be disposed of 固定资产合计 Total fixed assets 无形资产及其他资产 Other assets 已归还投资 Less Capital redemption 实收资本 或股本 净额 Net bal of Paid in capital 资本公积 Capital Reserves 盈余公积 Surplus Reserves 其中 法定公益金 Include Statutory reserves 未确认投资损失 Unrealised investment losses 未分配利润 Retained profits after appropriation 其中 本年利润 Include Profits for the year 外币报表折算差额 Translation reserve 所有者 或股东 权益合计 Total Equity 负债及所有者 或股东 权益合计 Total Liability Equity 折叠编辑本段分配表 Income statement and profit appropriation 一 主营业务收入 Revenue 减 主营业务成本 Less Cost of Sales 主营业务税金及附加 Sales Tax 二 主营业务利润 亏损以 填列 Gross Profit means loss 加 其他业务收入 Add Other operating income 减 其他业务支出 Less Other operating expense 减 营业费用 Selling Distribution expense 管理费用 G A expense 财务费用 Finance expense 三 营业利润 亏损以 填列 Profit from operation means loss 加 投资收益 亏损以 填列 Add Investment income 补贴收入 Subsidy Income 营业外收入 Non operating income 减 营业外支出 Less Non operating expense 四 利润总额 亏损总额以 填列 Profit before Tax 减 所得税 Less Income tax 少数股东损益 Minority interest 加 未确认投资损失 Add Unrealised investment losses 五 净利润 净亏损以 填列 Net profit means loss 加 年初未分配利润 Add Retained profits 其他转入 Other transfer in 六 可供分配的利润 Profit available for distribution means loss 减 提取法定盈余公积 Less Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund 提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund 提取企业发展基金 Appropriation of enterprise expansion fund 利润归还投资 Capital redemption 七 可供投资者分配的利润 Profit available for owners distribution 减 应付优先股股利 Less Appropriation of preference share s dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share s dividend 转作资本 或股本 的普通股股利 Transfer from ordinary share s dividend to paid in capital 八 未分配利润 Retained profit after appropriation 补充资料 Supplementary Information 1 出售 处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2 自然灾害发生损失 Losses from natural disaster 3 会计政策变更增加 或减少 利润总额 Increase decrease in profit due to changes in accounting policies 4 会计估计变更增加 或减少 利润总额 Increase decrease in profit due to changes in accounting estimates 5 债务重组损失 Losses from debt restructuring 折叠编辑本段流量表 Cash Flow Statement 一 经营活动产生的现金流量 Cash Flow from Operating Activities 销售商品 提供劳务收到的现金 Cash received from sales of goods or rendering services 收到的税费返还 Refunds of taxes 收到的其他与经营活动有关的现金 Cash received relating to other operating activities 现金流入小计 Sub total of cash inflows 购买商品 接受劳务支付的现金 Cash paid for goods or receiving services 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Tax payments 支付的其他与经营活动有关的现金 Cash paid relating to other operating activities 现金流出小计 Sub total of cash outflows 经营活动产生的现金流量净额 Net Cash Flow from Operating Activities 二 投资活动产生的现金流量 Cash Flow from Investing Activities 收回投资所收到的现金 Cash received from disposal of investments 处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units 取得投资收益所收到的现金 Cash received from investments income 处置固定资产 无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets intangible assets and other long term assets 购买子公司所收到的现金 Cash received by acquisition of subsidiary 收到的其他与投资活动有关的现金 Cash received relating to other investing activities 现金流入小计 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 Cash paid to acquire fixed assets intangible assets and other long term assets 投资所支付的现金 Cash paid to acquire investments 支付的其他与投资活动有关的现金 Cash payments relating to other investing activities 现金流出小计 Sub total of cash outflows 投资活动产生的现金流量净额 Net Cash Flow from Investing Activities 三 筹资活动产生的现金流量 Cash Flow from Financing Activities 吸收投资所收到的现金 Cash received by investors 借款所收到的现金 Cash received from borrowings 其中 从金融机构借款所收到的现金 Include Cash received from financial institution borrowings 收到的其他与筹资活动有关的现金 Cash received relating to other financing activities 现金流入小计 Sub total of cash inflows 偿还债务所支付的现金 Repayments of borrowings 其中 偿还金融机构债务所支付的现金 Include Repayments of financial institution borrowings 分配股利 利润和偿付利息所支付的现金 Dividends paid profit distributed or interest paid 支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities 现金流出小计 Sub total of cash outflows 筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities 四 汇率变动对现金的影响额 Effect of Foreign Currency Translation 五 现金及现金等价物净增加额 Net Increase Decrease in Cash and Cash Equivalents 现金流量附表 Supplementary Information 1 将净利润调节为经营活动的现金流量 Reconciliation of Net Profit to Cash Flow from Operating Activities 净利润 Net Profit 加 少数股东损益 Add Minority interest 加 计提的资产减值准备 Impairment losses on assets 固定资产折旧 Depreciation of fixed assets 无形资产摊销 Amortisation of intangible assets 长期待摊费用摊销 Amortisation of long term deferred expenses 待摊费用减少 减 增加 Decrease increase in deferred expenses 预提费用增加 减 减少 Increase decrease in accrued expenses 处置固定资产 无形资产和其他长期资产的损失 减 收益 Losses gains on disposal of fixed assets intangible assets and other long term assets 固定资产报废损失 Losses on write off of fixed assets 财务费用 Finance expense income 投资损失 减 收益 Losses gains arising from investments 递延税款贷款 减 借项 Deferred tax credit debit 存货的减少 减 增加 Decrease increase in inventories 经营性应收项目的减少 减 增加 Decrease increase in receivables under operati