新会计准则财务报表-中英文

1、新会计准则财务报表- 中英文资产负债表balance sheet 会企 01 表编制单位 : (company name) at december of 2010 年 月 日 单位: (unit) 资 产 assets 期末余额年初余额负债与所有者权益 liabilities and 期末余额 年初余额2010 2009 shareholders equity 2010 2009 rmb 000 rmb 000 rmb 000 rmb 000 流动资产 :current assets 流动负债:current liabilities 现金 cash (and cash equivalent)

2、短期借款 short term borrowings assets: liabilities 交易性金融资产 (短期投资 ) 交易性金融负债 marketable cash +500 marketable marketable securities (short-term securities (liabilities) marketable securities investments) securities +500 (repo -500 contract) 应收票据 bills receivables 应付票据 bills payables 应收账款 accounts receivabl

3、es 应付账款 accounts payables (trade (trade receivables) (a/r) payables) (a/p) 减: 坏账准备 less: bad debt 预收账款 advances from customers provisions 应收账款净额 accounts 应付职工薪酬 salary payables receivables, net 预付账款 prepaid expenses 应交税费 tax payables (prepayments) 其他应收款 other receivables 应付股利 dividend payables 存货 in

4、ventories 应付利息 interest payables 其他流动资产 other current 其他应付款 other payables assets 流动资产合计 total current 一年内到期的非流动负债current portion of non-current assets liabilities 非流动资产 : non-current assets 其他流动负债 other current liabilities 可供出售金融资产流动负债合计 total current available-for-sale securities liabilities 持有至到期

5、投资非流动负债 : non-current liabilities hold-to-maturity securities 长期应收款 long term 长期借款 long term borrowings receivables 长期股权投资 long term 应付债券 bonds payables investments 投资性房地产 investment 长期应付款 long term payables properties 固定资产原值 fixed assets, 专项应付款 ear-marked payables gross 减: 累计折旧 less: 预计负债 contingen

6、t liabilities accumulated depreciation 固定资产净值 fixed assets, net 递延所得税负债 deferred tax liabilities 固定资产清理 fixed assets for 其他非流动负债 other non-current disposal liabilities 在建工程 construction in 非流动负债合计 total progress (cip) non-current liabilities 无形资产 intangible assets 负债合计 total liabilities 开发支出 develop

7、ment costs 所有者权益 :shareholders equity 商誉 goodwill 实收资本 (或股本 ) paid-in capital 长期待摊费用 expenses for 资本公积 capital reserve long term amortization 递延所得税资产 deferred tax 减: 库存股 less: treasury stocks 其他非流动资产 other 盈余公积 earnings reserve non-current assets 非流动资产合计 total 未分配利润 retained earnings non-current ass

8、ets 资产合计 total assets 所有者权益合计 total shareholders equity 负债与所有者权益合计 total liabilities and shareholders equity 利润表 income statement 会企 02 表编制单位 : 年 月 日 单位: company name: at december of 2010 unit: 项目 items 期末余额年初余额2010 2009 rmb 000 rmb 000 一、营业收入 operating revenue 减: 营业成本 less: cost of goods sold 营业税金及

9、附加 sales taxes and surcharges 销售费用 selling expenses 管理费用 g & a expenses 财务费用 financial cost 资产减值损失 assets impairments 加: 公允价值变动收益 ,+、,add: gains/losses on fair value changes 投资收益 ,+、,income from investments 二、主营业务利润 operating profit 加: 营业外收入 add: non-operating income 减: 营业外支出 less: non-operating

10、 expenses 其中: 非流动资产处置损失 of which: losses on non-current assets disposal 三、利润总额 profit before tax 减: 所得税 less: income tax 四、净利润 net profit 现金流量表 cash flow statement 会企 03 表 编制单位 : 年 月 日 单位: company name: at december of 2010 unit: 项 目 items 2010 rmb 000 一、经营活动产生的现金流量 cash flows from operating activiti

11、es 收到销售商品、提供劳务受到的现金 cash received from sale of products and services 收到的税费返还 cash received from tax rebate 收到其他与经营活动相关的现金 cash received from other operating activities 经营活动现金流入小计 total cash inflows from operating activities 购买商品、接受劳务支付的现金purchase of raw materials and services 支付各项税费 payments of taxe

12、s and surcharges 支付其他与经营活动相关的现金payments for other operating activities 现金流出小计 total cash outflows 经营活动产生的现金流量净额 net cash flows from operating activities 二、投资活动产生的现金流量 cash flows from investment activities 收回投资收到的现金 proceeds from disposal of investments 取得投资收益收到的现金 cash received from investments 处置固定

13、资产、无形资产、其他资产所收到的现金净额 proceeds from disposal of fixed assets, intangible assets and other assets 收到的其他与投资活动相关的现金 cash received from other investment activities 投资活动现金流入小计 total cash inflows from investment activities 购建固定资产、无形资产、其他资产支付的现金 purchase of fixed assets, intangible assets and other assets 投

14、资支付的现金 increase in investments 支付的其他与投资活动相关的现金 payments for other investment activities 投资活动现金流出小计 total cash outflows from investment activities 投资活动产生的现金流量净额 net cash flows from investment activities 三、筹资活动产生的现金流量 cash flows from financing activities 吸收投资收到的现金 capital contributions from investors

15、取得借款收到的现金 proceeds from interest-bearing loans (borrowings) 收到的其他与筹资活动相关的现金 proceeds from other financing activities 筹资活动现金流入小计 total cash inflows from financing activities 偿还债务所支付的现金 repayments of interest-bearing loans (borrowings) 分配股利利润或偿还利息支付的现金 dividend paid or interest paid 支付的其他与筹资活动相关的现金 payments for other financing activities 筹资活动现金流出小计 total cash outflows from financing activities 筹资活动产生的现金流量净额 net cash flows from financing acti