英国资产负债表

1、完整英文版资产负债表、利润表及现金流量表来源：冯硕的日志资产负债表Balance Sheet项目ITEM货币资金Cash短期投资 Short term investments应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收帐款 Accounts receivable其他应收款Other receivables预付帐款 Accounts prepaid期货保证金Future guarantee应收补贴款 Allowance receivable应收出 口退税 Export drawback receiv

2、able存货 Inventories其中：原材料 Including:Raw materials产成品（库存商品）Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内至U期的长期债权投资Long-term debenture investment falling due in a yaear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 :其中：长期股权

3、投资Including long term equity investment长期债权投资 Long term securities investment* 合并价差 Incorporating price difference长期投资合计 Total long-term investment固定资产原价 Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed

4、assets固定资产清理Disposal of fixed assets工程物资 Project material在建工程 Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产 Intangible assets其中：土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditu

5、re of fixed assets其他长期资产Other long term assets其中：特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计 Total Assets资产负债表（续表）Balance Sheet项目ITEM短期借款 Short-term loans应付票款 Notes payable应付帐款 Accounts payab1e预收帐款 Advances

6、from customers应付工资 Accrued payro1l应付福利费 Welfare payable应付利润（股利）Profits payab1e应交税金 Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用 Provision for expenses预计负债 Accrued liabilities一年内至U期的长期负债Long term liabilities due within one year其他流动负债 Other current liabilities流动负债合计 Total cu

7、rrent liabilities长期借款 Long-term loans payable应付债券 Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债Other long-termliabilities其中：特准储备资金Including:Special reserve fund长期负债合计Total long termliabilities递延税款贷项Deferred taxationcredit负债合计 Total liabilities*少数股东权益 Minority inte

8、rests实收资本（股本）Subscribed Capital国家资本 National capital集体资本 Collective capital法人资本 Legal person"s capital其中：国有法人资本Including:State-owned legal person"s capital集体法人资本 Collective legal person"s capital个人资本 Personal capital夕卜商资本 Foreign businessmen"s capital资本公积 Capital surplus盈余公积 surp

9、lus reserve其中：法定盈余公积Including:statutory surplus reserve公益金 public welfare fund系卜充流动资本 Supplermentary current capital*未确认的投资损失(以"'号填列)Unaffirmed investment loss未分配利润Retained earnings夕卜币才艮表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计T

10、otal Liabilities & Equity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 sa

11、les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A

12、dd : Income on investment加：营业外收入Add : Non-operatingincome减：营业夕卜支出Less: Non-operatingexpenses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 StatementPrepared by: Period: Unit:Items1. Cash Flows from Operating Activi

13、ties:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09

14、)Cash paid for goods and services10) Cash paid for operating leases11) Cash paid to and on behalf of employees12) Value added tax on purchases paid13) Income tax paid14) Taxes paid other than value added tax and income tax17) Other cash paid relating to operating activities18) Sub-totalof cash outfl

15、ows19) Net cash flows from operating activities2. Cash Flows from Investing Activities:20) Cash received from return of investments21) Cash received from distribution of dividends or profits22) Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23) asset

16、s and other long-term assets26) Other cash received relating to investing activities27) Sub-total of cash inflowsCash paid to acquire fixed assets,intangibleassets28) and other long-termassets29) Cash paid to acquire equity investments30) Cash paid to acquire debt investments33) Other cash paid rela

17、ting to investing activities34) Sub-totalof cash outflows35) Net cash flows from investing activities3. Cash Flows from Financing Activities:36) Proceeds from issuing shares37) Proceeds from issuing bonds38) Proceeds from borrowings41) Other proceeds relating to financing activities42) Sub-totalof c

18、ash inflows43) Cash44) Cash45) Cashrepayments of amounts borrowedpaymentspaymentsof expenses on any financing activities for distribution of dividends or profits46) Cash47) Cash48) Cash51) Otherpaymentspaymentspaymentsof interest expenses for finance leases for reduction of registered capital cash p

19、ayments relating to financing activities52) Sub-totalof cash outflows53) Net cash flows from financing activities4. Effect of Foreign Exchange Rate Changes on Cash5. Net Increase in Cash and Cash EquivalentsSupplemental Information l.Investing and Financing Activities that do not Involve in Cash Rec

20、eipts and Payments56) Repaymentof debts by the transfer of fixed assets57) Repaymentof debts by the transfer of investments58) Investmentsin the form of fixed assets59) Repaymentsof debts by the transfer of investories2. Reconciliation of Net Profit to Cash Flows from Operating Activities62) Net pro

21、fit63) Add provision for bad debt or bad debt written off64) Depreciation of fixed assets65) Amortization of intangible assetsLosses on disposal of fixed assets,intangibleassets66) and other long-term assets (or deduct:gains)67) Losses on scrapping of fixed assets68) Financialexpenses69) Losses aris

22、ing from investments (or deduct:gains)70) Deferedtax credit (or deduct:debit)71) Decrease in inventories (or deduct : increase)72) Decrease in operating receivables (or deduct:increase)73) Increasein operating payables (or deduct:decrease)74) Net payment on value added tax (or deduct:net receipts75)

23、 Net cash flows from operating activities3. Net Increase in Cash and Cash Equivalents76) cash at the end of the period77) Less:cashat the beginning of the period78) Plus:cash equivalents at the end of the period79) Less:cashequivalentsat the beginning of the period80) Net increase in cash and cash e

24、quivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2. cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的