完整英文版资产负债表、利润表及现金流量表ala

1、by 小熊 完整英文版资产负债表、利润表及现金流量表 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

2、 drawback receivable 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 一年内到期的长期债权投资 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： Lo

3、ng-term investment： 其中:长期股权投资 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 f

4、ixed assets 固定资产净额 Net value of fixed 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 Includ

5、ing:Fixed assets repair 固定资产改良支出 Improvement expenditure 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

6、Short-term loans 应付票款 Notes payable 应付帐款 Accounts payab1e 预收帐款 Advances 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 一年内到期的长期负债 Long te

7、rm liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current 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-term liabilities 其中:特准储备资金 Including:Special reserve fund 长期负债合计 Tota

8、l long term liabilities 递延税款贷项 Deferred taxation credit 负 债 合 计 Total liabilities * 少数股东权益 Minority interests 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

9、person"s capital 个人资本 Personal capital 外商资本 Foreign businessmen"s capital 资本公积 Capital surplus 盈余公积 surplus reserve 其中:法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund 补充流动资本 Supplermentary current capital * 未确认的投资损失（以“-”号填列） Unaffirmed investment loss 未分配利润 Retained earn

10、ings 外币报表折算差额 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 Total 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

11、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 sales 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Exchang

12、e 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Add：Income on investment 加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses 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 Les

13、s：Income tax 净利润 Net profit 现金流量表Cash Flows Statement Prepared by:Period: Unit: Items 1.Cash Flows from Operating Activities: 01Cash received from sales of goods or rendering of services 02Rental received Value added tax on sales received and refunds of value 03added tax paid 04Refund of other taxes

14、 and levy other than value added tax 07Other cash received relating to operating activities 08Sub-total of cash inflows 09Cash paid for goods and services 10Cash paid for operating leases 11Cash pai d to and on behalf of employees 12Value added tax on purchases paid 13Income tax paid 14Taxes paid ot

15、her than value added tax and income tax 17Other cash paid relating to operating activities 18Sub-total of cash outflows 19Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20Cash received from return of investments 21Cash received from distribution of dividends or prof

16、its 22Cash received from bond interest income Net cash received from disposal of fixed assets,intangible 23assets and other long-term assets 26Other cash received relating to investing activities 27Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28and other long-term as

17、sets 29Cash paid to acquire equity investments 30Cash paid to acquire debt investments 33Other cash paid relating to investing activities 34Sub-total of cash outflows 35Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36Proceeds from issuing shares 37Proceeds from iss

18、uing bonds 38Proceeds from borrowings 41Other proceeds relating to financing activities 42Sub-total of cash inflows 43Cash repayments of amounts borrowed 44Cash payments of expenses on any financing activities 45Cash payments for distribution of dividends or profits 46Cash payments of interest expen

19、ses 47Cash payments for finance leases 48Cash payments for reduction of registered capital 51Other cash payments relating to financing activities 52Sub-total of cash outflows 53Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash

20、Equivalents Supplemental Information 1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56Repayment of debts by the transfer of fixed assets 57Repayment of debts by the transfer of investments 58Investments in the form of fixed assets 59Repayments of debts by the

21、transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62Net profit 63Add provision for bad debt or bad debt written off 64Depreciation of fixed assets 65Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66and other long-term