企业财务会计报表与资产负债表

1、凹企业财务会计报拜表封面柏 FI扳NANCIAL阿 REPORT懊 COVER哀报表所属期疤间之期末时间碍点佰 Period袄 Ended哎所属月靶份澳 Report敖ing Per笆iod爱报出日背期百 Submit邦 Date拌记账本位币罢币爸种捌 Local 拔Reporti耙ng Curr熬ency八审核罢人肮 Verifi白er傲 扒填表百人皑 Prepar隘er耙 资产负债表按 扳 板Balance背 Sheet懊资案产岸 Assets岸流动资捌产八 Curren芭t Ass隘ets板货币资翱金艾 Bank a跋nd C爱ash凹短期投办资稗 Curren矮t Inves安tmen

2、t艾一年内到期爸委托贷癌款跋 Entrus般ted loa哎n recei巴vable d拜ue with斑in one 爱year敖减：一年内懊到期委托贷款减蔼值准安备案 Less: 矮Impairm盎ent for皑 Entrus伴ted loa碍n recei颁vable d邦ue with笆in one 瓣year拔减：短期投扮资跌价准爱备捌 Less: 疤Impairm癌ent for巴 curren吧t inves啊tment跋短期投资净跋额按 百Net bal捌 of cur埃rent in柏vestmen霸t霸应收票盎据盎 Notes 板receiva凹ble蔼应收股半利安 D

3、ivide案nd rece靶ivable哎应收利蔼息罢 Intere坝st rece班ivable胺应收账八款疤 Accoun傲t recei敖vable懊减：应收账矮款坏账准碍备盎 Less: 半Bad deb埃t provi绊sion fo氨r Accou巴nt rece捌ivable癌应收账款净按额版 Net ba柏l of Ac疤count r皑eceivab翱le靶其他应收版款暗 Other 拌receiva敖b阿le柏减：其他应爱收款坏账准唉备爸 Less坝: Bad d八ebt pro伴vision 暗for Oth熬er rece凹ivable柏其他应收款肮净敖额罢 Net b

4、a稗l of Ot癌her rec肮eivable吧预付账皑款艾 Prepay岸ment俺应收补贴办款皑 Subsid柏y recei佰vable隘存翱货暗 Invent班ory埃减：存货跌稗价准跋备颁 Less: 办Provisi靶on for 阿Invento坝ry安存货净熬额澳 Net ba吧l of In斑ventory蔼已完工尚未耙结算罢款百 Amount佰 due fr拔om皑 custom跋er for 俺contrac袄t work爱待摊费爸用靶 Deferr皑ed Expe斑nse搬一年内到期吧的长期债权投胺资哎 Long-t邦erm deb爸t inves奥tment d般

5、ue with案in one 办year肮一年内到期笆的应收融资租赁矮款坝 Financ坝e lease扒 receiv罢ables d笆ue with稗in one 班year吧其他流动资俺产艾 Other 敖current颁 assets班流动资产合扮计啊 Total 笆current爸 assets叭长期投哀资把 Long-t伴erm inv暗e板stment哀长期股权投半资盎 Long-俺term eq白uity in埃vestmen罢t艾委托贷背款隘 Entrus办ted loa拜n recei岸vable肮长期债权投敖资唉 Long-t办erm deb艾t inves扒tment哎

6、长期投资合芭计啊 Total 拌for lon靶g-term 碍investm跋ent把减：长期股绊权投资减值准邦备跋 Less: 伴Impairm板ent for疤 long-t办erm equ百ity inv袄estment笆减：长期债扒权投资减值准巴备芭 Less: 板Impairm胺ent for拌 long邦-term d胺ebt inv澳estment唉减：委托贷盎款减值准扒备案 Less: 巴Provisi隘on for 伴entrust霸ed loan傲 receiv板able昂长期投资净敖额疤 Net ba胺l of lo稗ng-term白 invest蔼ment稗其中：合并

7、吧价八差笆 Includ碍e: Good傲will (N暗egative皑 goodwi安ll)艾胺固定资肮产袄 Fixed 熬assets瓣固定资产原笆值凹 Cost耙减：累计折肮旧敖 Less: 挨Accumul哎ated De邦preciat隘ion扒固定资产净拌值坝 Net癌 bal安减：固定资芭产减值准按备八 Les伴s: Impa敖irment 柏for fix吧ed asse败ts傲固定资产净蔼额扮 NBV of柏 fixed 癌assets般工程物爱资稗 Materi伴al hold挨s for c爱onstruc拌tion of隘 fixed 傲assets斑在建工板程胺 C

8、onstr肮uction 巴in prog皑ress翱减：在建工挨程减值准爸备岸 Less: 败Impairm挨ent for耙 constr吧uction 案in prog坝ress瓣在建工程净皑额扒 Net ba搬l of co案nstruct版ion in 拌progres败s邦固定资产清跋理瓣 Fixed 摆assets 蔼to be d办isposed坝 of斑固定资产合靶计罢 Total 跋fixed a百ssets暗无形资产及隘其他资班产跋 Other 罢assets 翱& Intan暗gible a把ssets稗无形资颁产叭 矮Intangi霸ble ass唉ets霸减：无形资

9、熬产减值准捌备把 Less: 埃Impairm板ent for扮 intang阿ible as案sets盎无形资产净坝额伴 Net ba熬l of in伴tangibl罢e asset拌s安长期待摊费笆用扒 稗Lon按g-term 唉deferre把d expen碍se坝融资租百赁扳办案未担保余艾值板 Financ耙e lease搬 邦板 Unguar扳anteed 案residua阿l value百s叭融资租佰赁把暗懊应收融资租赁罢款啊 Financ捌e lease把 俺昂 Receiv背ables叭其他长期资搬产啊 Other 把non-cur奥rent as吧sets挨无形及其他哀长期资

10、产合爸计吧 Total 坝other a肮ssets &阿 intang碍ible as爸sets白递延税耙项安 Deferr挨ed Tax伴递延税款借哀项邦 Deferr懊ed Tax 吧assets挨资产总安计挨 Total 板a疤ssets肮负债及所有捌者（或股东）权蔼益安 Liabil埃ity & E拔quity澳流动负捌债艾 Curren按t liabi鞍lity白短期借白款耙 Short-巴term lo艾ans办应付票翱据半 Notes 百payable安应付账瓣款坝 Accoun安ts paya耙ble笆已结算尚未唉完工款芭预收账澳款半 Advanc澳e from 白custo

11、me凹rs翱应付工傲资岸 Payrol懊l payab蔼le唉应付福利斑费颁 Welfar稗e payab鞍le敖应付股版利敖 Divid俺end pay碍able罢应交税瓣金扳 Ta俺xes pay翱able胺其他应交袄款敖 Other 奥fees pa暗yable般其他应付稗款傲 Other 拌payable澳白预提费啊用笆 Accrue白d Expen巴se昂预计负岸债傲 Provis隘ion艾递延收扳益癌 Deferr靶ed Reve佰nue阿一年内到期耙的长期负芭债办 Long-t爱erm lia隘bility 板due wit白hin one捌 year矮其他流动负板债哀 Othe

12、r 白current鞍 liabil稗ity耙流动负债合翱计俺 Total 啊current背 l斑iabilit扒y邦长期负隘债奥 Long-罢term li俺ability碍长期借唉款鞍 Long-t叭erm loa办ns跋应付债瓣券氨 Bonds 靶payable皑长期应付扮款把 Long-t安erm pay埃able皑专项应付败款叭 Grants安 & Subs吧idies r唉eceived皑其他长期负靶债办 Other 般long-te艾rm liab八ility拜长期负债合鞍计芭 Total 般long-te拜rm liab跋ility蔼递延税吧项邦 Deferr邦ed Tax八

13、递延税款贷半项版 Deferr皑ed Tax 埃li百abiliti搬es艾负债合蔼计翱 Tota巴l liabi澳lity哀罢少数股东权爱益啊 Minori蔼ty inte肮rests澳啊所有者权益（或唉股东权益芭）俺 Owner罢s班懊 Equity跋拌实收资本（或股耙本芭）般 Paid i矮n capit哀al靶减；已归还安投罢资芭 Less: 吧Capital白 redemp办tion芭实收资本（澳或股本）净绊额氨 Net ba翱l of Pa翱id in c把apital拌资本公皑积阿 Capita澳l Reser摆ves按盈余公跋积澳 Surplu柏s Reser八ves拜其中：法

14、定癌公益把金傲 In板clude: 懊Statuto哀ry rese绊rves颁未确认投资啊损百失叭 Unreal奥ised in凹vestmen疤t losse氨s邦未分配利巴润皑 Retain按ed prof颁its aft胺er appr鞍opriati般on吧其中：本年扮利敖润百 Includ敖e: Prof搬its for爸 the ye凹ar摆外币报表折斑算差拔额扒 Transl暗ation r癌eserve拜所有者（或澳股东）权益合胺计稗 Total 氨Equity柏负债及所有挨者（或股东）权哀益合案计办 Total 肮Liabili癌ty & Eq扮uity 爱利润及叭利润分配

15、表斑 摆吧Income 澳stateme笆nt and 版profit 背appropr佰iation般一、主营业罢务收般入挨 佰Revenue癌减：主营业唉务成懊本俺 Less: 按Cost of肮 Sales昂主营业务税班金及附巴加叭 Sales 背Tax岸二、主营业熬务利润（亏损盎以翱“霸”爸填列胺）笆 Gross 摆Profit 挨( - mea版ns loss罢)八加：其他业背务收捌入安 Add: O凹ther op挨erating靶 income邦减：其他业霸务支唉出百 Less: 背Other o暗peratin俺g expen伴s傲e板减：营业费疤用鞍 Sellin爱g & 罢

16、Distrib吧ution e靶xpense岸管理费啊用捌 G&A ex巴pense叭财务费胺用隘 Financ敖e expen芭se挨三、营业利把润（亏损奥以傲“袄”阿填列吧）笆 版Profit 百from op翱eration耙 ( - me邦ans los半s)隘加：投资收哎益（亏损唉以鞍“爸”板填列哎）柏 Add: I坝nvestme澳nt inco啊me哀补贴收摆入芭 Subsid佰y Incom稗e哎营业外收拜入办 Non-op摆erating挨 income艾减：营业外艾支背出百 Less: 暗Non-op暗erating懊 expens佰e傲四、利润总矮额（亏罢损总额搬以搬“背

17、”奥填列办）懊 Profit艾 before班 Tax氨减：所得拔税拌 Less: 佰Income 扳tax瓣少数股东损斑益哎 Minori艾ty inte半rest熬加：未确认阿投资损岸失背 Add: U颁nrealis捌ed inve白stment 凹losses岸五、净利润拌（净亏损芭以肮“扳”佰填列拌）岸 哎Net pro笆fit版 ( - me盎ans los懊s)板加：年初未扳分配利肮润半 Add: 疤Retaine跋d profi熬ts氨其他转敖入瓣 Other 拔transfe昂r-i挨n笆六、可供分班配的利安润澳 Profit班 百availab懊le for 癌distri

18、b绊ution( 芭- means澳 loss)邦减：提取法罢定盈余公扮积靶 Less: 扳Appropr癌iation 捌of stat罢utory s耙urplus 白reserve案s败提取法定公蔼益盎金艾 Approp懊riation白 of sta伴tutory 瓣welfare皑 fund搬提取职工奖癌励及福利基佰金版 Approp摆riation稗 of sta澳ff ince扳ntive a般nd welf爱are fun办d拔提取储备基鞍金氨 Approp耙r坝iation 阿of rese稗rve fun艾d败提取企业发隘展基埃金敖 Approp捌riation八 of e

19、nt捌erprise昂 expans败ion fun氨d哎利润归还投癌资癌 Capita霸l redem胺ption板七、可供投办资者分配的利翱润白 Profit氨 availa斑ble for般 owners矮 distr拔ibution拌减：应付优败先股股办利俺 Less: 哎Appropr胺iation 伴of pref肮erence 扳shares颁 divide稗nd芭提取任意盈矮余公八积佰 Approp皑riation敖 of dis案cretion柏ary sur耙plus re背serve版应付普通股邦股奥利稗 Approp叭riation澳 of ord摆inary s挨ha

20、res 柏dividen芭d敖转作资本（白或股本）的普通挨股股白利拌 Transf蔼er from挨 ordina坝ry shar白es div白idend t芭o paid 班in capi扳tal般八、未分配办利蔼润奥 Retain疤ed prof懊it afte半r appro哎priatio鞍n跋补充资料稗：艾 Supple昂mentary袄 Inform扳ation:傲懊耙1耙挨 百出售、处置部门靶或被投资单位啊收爱益鞍 Gains 唉on disp版osal of邦 operat班ing div胺isions 稗or inve芭stments邦背瓣2颁背 俺自然灾害发生损唉失吧 L

21、osses罢 from n般atural 凹disaste拜r昂哀百3半奥 稗会计政策变更增颁加（或减少）利蔼润总捌额百 Increa俺se (dec袄rease) 矮in prof霸it due 芭to chan颁ges in 疤account熬ing pol哎icies颁挨坝4癌安 哀会计估计变更增办加（或减少）利蔼润总搬额哎 Increa百se (dec办rease) 伴in prof半it due 斑to cha巴nges in背 accoun翱ting es氨timates胺坝摆5搬摆 版债务重组损挨失爱 Losses挨 from d叭ebt res邦tructur拔ing 现金流量

22、表稗 靶Cash Fl稗ow Stat胺ement奥一、经营活凹动产生的现金流奥量白：疤 Cash F伴low fro拜m Opera班ting Ac唉tivitie靶s:盎销售商品、百提供劳务收到的凹现叭金颁 Cash r扮eceived斑 from s罢ales of坝 goods 挨or rend吧ering s靶ervices安收到的税费癌返氨还拌 Refund吧s of ta搬xes埃收到的其他半与经营活动有关胺的现扳金埃 Cash r耙eceived肮 relati凹ng to o盎ther op八erating拜 activi唉ties爸敖现金流入小澳计败 Sub-to柏tal

23、of 哀cash in胺flows暗购买商品、暗接受劳务支付的唉现暗金胺 Cash p懊aid for袄 goods 颁or rece唉iving s爱ervices爱支付给职工暗以及为职工支付版的现拔金凹 Cash p捌aid to 懊and on 柏behalf 颁of empl案oyees把支付的各项办税坝费啊 Tax pa佰yments碍支付的其瓣他与经营活动有八关的现八金唉 Cash p唉aid rel坝ating t坝o other唉 operat芭ing act伴ivities熬按现金流出小皑计哎 Sub-to癌tal of 熬cash ou安tflows板经营活动产矮生的现金流

24、量净摆额搬 Net Ca靶sh Flow俺 from O奥peratin八g Activ稗ities鞍二、投资活搬动产生的现金流笆量斑：扮 Cash F奥low fro碍m Inves半ting Ac鞍tivitie隘s:鞍收回投资所蔼收到的现肮金吧 Cash r爱eceived昂 from d安isposal隘 of inv把es奥tments扮处置子公司鞍和其他经营单位吧收到的现拌金暗Cash re板ceived 爸from di隘sposal 傲of subs板idiary 坝or othe叭r opera唉ting bu氨siness 稗units拌取得投资收俺益所收到的现跋金跋 Ca

25、sh r昂eceived佰 from i拜nvestme跋nts inc凹ome般处置固定资靶产、无形资产和扒其他长期资产而巴收到的现金净笆额澳 Net ca矮sh rece绊ived fr皑om disp瓣osal of把 fixed 叭assets,皑 intang哎ible as癌sets an肮d o跋ther lo拜ng-term搬 assets拔购买子公司佰所收到的现跋金绊 Cash r盎eceived邦 by acq皑uisitio笆n of su半bsidiar办y稗收到的其他耙与投资活动有关哀的现皑金岸 Cash r版eceived爸 relati爱ng to o绊ther

26、in隘vesting靶 activi斑ties安现金流入小伴计癌 Sub-to跋tal of 案cash in败flows搬购建固定资瓣产、无形资产和凹其他长期资产所芭支付的现矮金邦 Cash p靶aid to 罢acquire案 fixed 绊assets,胺 intang败ibl背e asset般s and o爱ther lo按ng-term矮 assets翱投资所支付胺的现坝金拜 Cash p办aid to 啊acquire拌 invest昂ments袄支付的其他叭与投资活动有关芭的现败金奥 Cash p版ayments吧 relati安ng to o隘ther in爱vesting氨

27、activi笆ties翱现金流出小鞍计爸 Sub-to懊tal of 把cash ou半tflows暗投资活动产捌生的现金流量净搬额奥 Net Ca爱sh Flow半 from I蔼nvestin爸g Activ氨ities癌三、筹资活八动产生的现金捌流量芭：版 Cash F靶low fro敖m Finan暗cing Ac拌tivitie鞍s:啊吸收投资所翱收到的现疤金百 Cash r碍eceived唉 by inv稗estors翱借款所收到败的现昂金捌 Cash r百eceived版 from b笆orrowin颁gs皑其中：从金叭融机构借款所收吧到的现白金暗 Includ败e: Cash敖

28、 receiv败ed from挨 financ拔ial ins暗titutio把n borro懊wings碍收到的其他巴与筹资活动有关巴的现办金哎 Cash r肮eceived奥 relati拔ng to o扮ther fi艾na扒ncing a吧ctiviti扮es跋现金流入小百计八 Sub-to靶tal of 案cash in拔flows叭偿还债务所扮支付的现鞍金岸 Repaym爱ents of绊 borrow叭ings拔其中：偿还翱金融机构债务所啊支付的现办金伴 Includ版e: Repa挨yments 埃of fina拌ncial i昂nstitut傲ion bor敖rowings碍

29、分配股利、唉利润和偿付利息隘所支付的现版金阿 Divide柏nds pai罢d, prof熬it dist哀ributed盎 or int败erest p跋aid啊支付的其他氨与筹资活动有关翱的现暗金胺 Cash p按ayments摆 relati蔼ng to o背ther fi伴nancing绊 activi百ties按现金流出小爸计笆 Sub-to伴tal of 碍cash ou背tflows斑筹资活动产扮生的现金流量净爱额般 Net Ca矮sh Flow绊 from F氨inancin胺g Activ把ities唉四、汇率变隘动对现金的影响碍额盎 Effect隘 of For把eign

30、Cu版rrency 叭Transla靶tion安五、现金及哀现金等价物净增昂加八额鞍 Net In肮crease 癌(Decrea拜se) in 俺Cash an斑d Ca版sh Equi蔼valents佰现金流量附半表斑：巴 坝Supplem盎entary 隘Informa败tion:熬澳斑1袄.颁将净利润调节为绊经营活动的现金扳流量罢：埃 Reconc稗iliatio熬n of Ne稗t Profi霸t to Ca瓣sh Flow安 from O扳peratin哀g Activ般ities:半净利霸润皑 Net Pr笆ofit八加：少数股昂东损颁益拔 Add: M搬inority般 int

31、ere案st挨加：计提的安资产减值准懊备安 Impair疤ment lo把sses on邦 assets奥固定资产折瓣旧昂 Deprec癌iatio案n of fi拔xed ass哎ets隘八无形资产摊稗销扮 Amorti按sation 按of inta霸ngible 吧assets班敖长期待摊费用摊傲销背 Amorti稗sation 拌of long皑-term d般eferred岸 expens隘es敖待摊费用减耙少（减：增加八）把 Decrea蔼se (inc傲rease) 斑in defe般rred ex芭penses隘预提费用增斑加（减：减少笆）百 Increa稗se (dec傲re

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