中英文对照版财务报表

1、一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 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:

2、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 A

3、ccount 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

4、 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 lo

5、an 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

6、: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

7、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 & Intangible assets无形资产 Intangible assets减:无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term

8、 deferred expense融资租赁未担保余值 Finance lease Unguaranteed residual values 融资租赁应收融资租赁款 Finance lease Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者(或股东权益 Liability & Equity流动负债 Current

9、liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-te

10、rm liability due within one year 其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款

11、贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益(或股东权益 Owners Equity实收资本(或股本 Paid in capital减;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 Unrealized investment lo

12、sses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三、利润及利润分配表 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

13、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

14、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: Unrealized 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 availab

15、le 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 Capit

16、al 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 cap

17、ital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 investments2. 自然灾害发生损失 Losses from natural disaster3. 会计政策变更增加(或减少利润总额 Increase (decrease in profit due to changes in accounting policies4. 会计估计变更增加 (或减少 利润总额

18、 Increase (decrease in profit due to changes in accounting estimates5. 债务重组损失 Losses from debt restructuring现金流量表 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

19、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 o

20、utflows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

21、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

22、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 Flo

23、w 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 Repaymen

24、ts 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 Finan

25、cing 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 inter

26、est 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 Amortization of intangible assets 长期待摊费用摊销 Amortization 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 cre