新会计准则财务报表-中英文

1、会企 01 表资产负债表Balance Sheet资产 Assets期末余额2010RMB 000年初余额2009 RMB000负债与所有者权益 Liabilities andShareholders Equity期末余额2010RMB 000年初余额2009 RMB000流动资产：Current Assets流动负债：Current Liabilities现金 Cash (and cash equivale nt)短期借款 Short term borrowingsAssets:Liabilities交易性金融资产(短期投资)Marketable securities (short-term

2、inv estme nts)交易性金融负债 MarketableSecurities (liabilities)Cash +500Marketablesecurities-500Marketablesecurities+500 (repocon tract)应收票据 Bills receivables应付票据 Bills payables应收账款 Acco unts receivables(trade receivables) (A/R)应付账款 Accounts payables (tradepayables) (A/P)年月日编制单位：(Company Name)单位:(Unit)At D

3、ecember of 2010减：坏账准备 Less: Bad debtprovisi ons预收账款 Advances from customers应收账款净额 Accountsreceivables, net应付职工薪酬 Salary payables预付账款 Prepaid expenses(prepayme nts)应交税费 Tax payables其他应收款 Other receivables应付股禾 Divide nd payables存货 Inventories应付利息 Interest payables其他流动资产 Other currentassets其他应付款 Other

4、payables流动资产合计 Total CurrentAssets一年内到期的非流动负债Curre nt porti on of non-curre ntliabilities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Available-for-sale securities流动负 债合计 Total CurrentLiabilities持有至到期投资Hold-to-maturity securities非流动负债:Non-current Liabilities长期应收款 Long term receiva

5、bles长期借款 Long term borrowings长期股权投资 Long terminv estme nts应付债券 Bonds payables投资性房地产Investmentproperties长期应付款 Long term payables固定资产原值 Fixed assets, gross专项应付款 Ear-marked payables减：累计折旧Less:Accumulated depreciati on预计负债 Contingent liabilities固定资产净值 Fixed assets, net递延所得税负债 Deferred taxliabilities固定资产

6、清理 Fixed assets fordisposal其他非流动负债 Other non-curre ntliabilities在 建工程Construction in非流动负债合计 Totalprogress (CIP)non-curre nt liabilities无形资产 Intangible assets负债合计 Total Liabilities开发支出 Development 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 longterm amorti

7、zati on资本公积 Capital reserve递延所得税资产 Deferred tax减： 库存股 Less: Treasury stocks其他非流动资产 Othernon-curre nt assets盈余公积 Earnings reserve非流动资产合计 TotalNon-current Assets未分配禾润 Retained earnings资产合计 Total Assets所有者权益合计 Totalshareholders equity负债与所有者权益合计 TotalLiabilities and Shareholders Equity利润表 Income Stateme

8、nt会企 02 表编制单位：年 月 日单位：Compa ny Name:At December of 2010Unit:项目 Items期末余额2010RMB 000年初余额2009 RMB 000一、营业收入 Operating Revenue减：营业成本 Less: Cost of goods sold营业税金及附力卩 Sales taxes andsurcharges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力卩：公允价值变动收益（+、一）Add:Gain s/l

9、osses on fair value cha nges投 资收益 （+、 ） In come frominv estme nts二、主营业务利润Operating Profit力卩：营业外收入 Add: Non-operating income减： 营业 外支出 Less: Non-operatingexpenses其中：非流动资产处置损失Ofwhich: Losses on non-curre nt assets disposal三、利润总额 Profit Before Tax减：所得税 Less: In come tax四、净利润 Net Profit现金流量表 Cash Flow St

10、atement会企 03 表项目 Items2010 RMB 000一、经营活动产生的现金流量Cash flows from operating activities收到销售商品、提供劳务受到的现金Cash received from sale of products and services收至 U 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 operati ng activities经营活动现金流入小计 Total cash inflows from operating activiti

11、es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 taxes and surcharges支付其他与经营活动相关的现金Payme nts for other operati ng activities编制单位:_ 年_ 月_ 日单位:Company Name:At December of 2010Unit: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一、投资活动产生的现金流量Cash f

12、lows from investment activities收回投资收至 U 的现金 Proceeds from disposal of in vestme nts取得投资收益收到的现金 Cash received from in vestme nts处置固疋资产、无形资产、其他资产所收到的现金净额Proceeds from disposal of fixed assetsintan gible assets and other assets收到的其他与投资活动相关的现金Cash received from other in vestme nt activities投资活动现金流入小计 To

13、tal cash inflows from investment activities购建固疋资产、无形资产、其他资产支付的现金Purchase of fixed assets, i ntan gible assetsan(other assetsd投资支付的现金 In crease in inv estme nts支付的其他与投资活动相关的现金Payme nts for other in vestme nt 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 flo

14、ws from investment activities二、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 c on tributio ns from in vestors取得借款收至 U 的现金 Proceeds from in terest-beari ng loa ns (borrow in gs)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 Repayme nts of in terest-beari ng loa ns (borrow in gs)分配股利利润或偿还利息支付的现金Divide nd paid or in terest paid支付的其他与筹资活动相关的现金Payme nts 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 activitie