中英文财务报表

实用标准文案一、企业财务会计报表封面FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer二、资负表BalanceSheet资产Assets流动资产CurrentAssets货币资金CashandCashEquivalents短期投资Short-termInvestment一年内到期委托贷款EntrustedLoanReceivableDueOneYear减：一年内到期委托贷款减值准备Deduct:DepreciationReserveforEntrustedLoanReceivableDuewithinOneYear减：短期投资跌价准备Deduct:FallingPriceReserveforShort-termInvestment短期投资净额NetValueofShort-termInvestment应收票据NotesReceivable应收股利DividendsReceivable应收利息InterestReceivable应收账款AccountsReceivable减：应收账款坏账准备Deduct:BadDebtReserveforReceivable应收账款净额NetValueofAccountsReceivable其他应收款OtherReceivable减：其他应收款坏账准备Deduct:BadDebtforOtherReceivable其他应收款净额NetValueofOtherReceivable预付账款Prepayment应收补贴款SubsidyReceivable存货Inventory减：存货跌价准备Deduct:InventoryPriceReserve存货净额NetValueofInventory已完工尚未结算款AmountCustomerforContractWork待摊费用DeferredExpense一年内到期的长期债权投资Long-termInvestmentonBondsDuewithinYear一年内到期的应收融资租赁款FinancialLeaseReceivableDueOneYear其他流动资产OtherCurrent流动资产合计TotalCurrentAssets长期投资Long-termInvestment长期股权投资Long-termInvestmentonStocks精彩文档

实用标准文案委托贷款EntrustedLoan长期债权投资Long-termInvestmentonBonds长期投资合计TotalLong-termInvestment减：长期股权投资减值准备Deduct:DepreciationforLong-termInvestmentonStocks减：长期债权投资减值准备Deduct:DepreciationforLong-termInvestmentonBonds减：委托贷款减值准备Deduct:DepreciationforEntrustedLoan长期投资净额NetValueofLong-termInvestment其中：合并价差Include:Cost-BookValueDifferentials固定资产FixedAssets固定资产原值OriginalValueofFixedAsset减：累计折旧Deduct:AccumulatedDepreciation固定资产净值NetValueofFixedAssets减：固定资产减值准备Deduct:DepreciationReserveforFixedAssets固定资产净额NetValueofFixedAssets工程物资ProjectGoodsandMaterial在建工程ConstructioninProgress减：在建工程减值准备Deduct:DepreciationReserveforConstructioninProgress在建工程净额NetValueofConstructioninProgress固定资产清理DisposalofFixedAssets固定资产合计TotalFixedAssets无形资产及其他资产IntangibleAssets&OtherAssets无形资产IntangibleAssets减无形资产减值准备Deduct:ReserveforIntangible无形资产净额NetValueofIntangibleAssets长期待摊费用Long-termDeferred融资租赁——未担保余值FinancialLease–UnguaranteedResidual融资租赁—应收融资租赁款FinancialLease–LeaseReceivable其他长期资产OtherLong-termAssets无形及其他长期资产合计TotalofIntangibleAssets&Other递延税项DeferredTax递延税款借项DeferredDebits资产总计TotalAssets负债及所有者（或股东）权益Liability&Owners’(Shareholders)Equity流动负债CurrentLiability短期借款Short-termLoans应付票据NotesPayable应付账款AccountsPayable已结算尚未完工款UnearnedReceivable预收账款DepositReceived应付工资PayrollPayable精彩文档

实用标准文案应付福利费WelfarePayable应付股利DividendPayable应交税金TaxesPayable其他应交款OtherFeesPayable其他应付款OtherPayable预提费用AccruedExpense预计负债AccruedLiabilities递延收益DeferredRevenue一年内到期的长期负债Long-termLiabilityDuewithinYear其他流动负债OtherCurrentLiability流动负债合计TotalCurrentLiability长期负债Long-termLiability长期借款Long-termLoans应付债券BondsPayable长期应付款Long-termPayable专项应付款SpecialPayable其他长期负债OtherLong-termLiability长期负债合计TotalLong-termLiability递延税项DeferredTax递延税款贷项DeferredLiabilities负债合计TotalLiability少数股东权益MinorityEquity所有者权益（或股东权益）Owners(Shareholders)Equity实收资本（或股本）Paid-inCapital减；已归还投资Deduct:InvestmentReturned实收资本（或股本）净额NetValueofPaid-inCapital资本公积CapitalReserves盈余公积SurplusReserves其中：法定公益金Include:LegalPublic未确认投资损失UnrealizedInvestment未分配利润UndistributedProfits其中：本年利润Include:CurrentYearProfit外币报表折算差额ConvertedDifferenceinForeignCurrencyStatements所有者（或股东）权益合计TotalOwners’(Shareholders)Equity负债及所有者（或股东）权益合计TotalLiability’(Shareholders)Equity精彩文档

实用标准文案三、利及润配ProfitStatementofProfitDistribution主营业务收入PrimeOperating减：主营业务成本Deduct:CostofPrimeOperating主营业务税金及附加TaxandAssociatedChargeforPrimeOperating主营业务利润（亏损以“—”填列）PrimeOperatingProfit(—meansloss)加：其他业务收入Add:OtherOperating减：其他业务支出Deduct:OtherOperating减：营业费用OperatingExpenses管理费用AdministrativeExpenses财务费用FinanceCharge营业利润（亏损以“—”填列）OperatingProfit(-meansloss)加：投资收益（亏损以“—”填列）Add:InvestmentIncome补贴收入SubsidizeRevenue营业外收入Non-OperatingIncome减：营业外支出Deduct:Non-OperatingExpense利润总额（亏损总额以“—”填列）TotalProfit-meansloss)减：所得税Deduct:IncomeTax少数股东损益MinorityandLoss加：未确认投资损失Add:UnrealizedInvestment净利润（净亏损以“—”填列NetProfit(-meansloss)加：年初未分配利润Add:UndistributedtheBeginningoftheYear其他转入OtherTransfer-in可供分配的利润ProfitAvailableforDistribution(-meansloss)减：提取法定盈余公积Deduct:WithdrawalLegalSurplus提取法定公益金WithdrawalLegalPublic提取职工奖励及福利基金WithdrawalStuffandWorkers’BonusandWelfareFund提取储备基金WithdrawalReserveFund提取企业发展基金WithdrawalReserveforBusinessExpansion利润归还投资ProfitCapitalizedonReturnofInvestment可供投资者分配的利润ProfitAvailableforwners’Distribution减：应付优先股股利Deduct:PreferredStockDividendsPayable提取任意盈余公积WithdrawalOtherCommonAccumulationFund应付普通股股利CommonStockDividends转作资或股本普通股股利CommonStockDividendsChangetoAssets(or未分配利润UndistributedProfit精彩文档

实用标准文案补充资料：SupplementaryInformation:1．出、处置部门或被投资单位收益GainsonDisposalOperatingDivisionsorInvestments2．自灾害发生损失LossesNaturalDisaster3．会政策变更增加（或减少）利润总额Increase(Decrease)inDuetoChangesofAccountingPolicies4．会估计变更增加（或减少）利润总额Increase(Decrease)inDuetoChangesofAccountingEstimates5．债重组损失LossesRestructuring精彩文档

实用标准文案现流表FlowStatement一、经营活动产生的现金流量：CashFlowOperatingActivities:销售商品、提供劳务收到的现金ReceivedfromSalesofGoodsRenderingServices收到的税费返还RefundsofTaxesandLevies收到的其他与经营活动有关的现金OtherCashRelatingtoOperatingActivities现金流入小计Sub-TotalofCash购买商品、接受劳务支付的现金CashPaidCommoditiesand支付给职工以及为职工支付的现金CashtoandonBehalfofEmployees支付的各项税费PaymentsofAllTypesofTaxes支付的其他与经营活动有关的现金OtherCashPaidRelatingtoOperatingActivities现金流出小计Sub-TotalofCashOutflows经营活动产生的现金流量净额NetCashFlowsfromOperatingActivities二、投资活动产生的现金流量：CashInvestmentActivities:收回投资所收到的现金CashReceivedfromDisposalofInvestments处置子公司和其他经营单位收到的现金CashReceivedfromDisposalofSubsidiaryorOtherOperatingBusinessUnits取得投资收益所收到的现金CashReceivedfromReturnsonInvestments处置固定资产资和其他期资产而收到的现金净额NetCashfromDisposalofFixedAssets,IntangibleAssetsandOtherLong-termAssets购买子公司所收到的现金CashReceivedbyAcquisitionofSubsidiary收到的其他与投资活动有关的现金OtherCashReceivedRelatingInvestmentActivities现金流入小计Sub-TotalofCash购建固定资产、无形资产和其他长期资产所支付的现金CashPaidtoAcquireFixedAssets,IntangibleAssetsandOtherLong-termAssets投资所支付的现金CashPaidtoAcquireInvestments支付的其他与投资活动有关的现金OtherCashPaymentsRelatingtoInvestmentActivities现金流出小计Sub-TotalofCashOutflows投资活动产生的现金流量净额NetCashFlowfromInvestmentActivities三、筹资活动产生的现金流量：CashFinancingActivities:吸收投资所收到的现金CashReceivedbyInvestors借款所收到的现金CashReceivedfromBorrowings其中：从金融机构借款所收到的现金Include:CashReceivedfromFinancialInstitutionBorrowings收到的其他与筹资活动有关的现金CashReceivedRelatingtoOtherFinancingActivities现金流入小计Sub-TotalofCash偿还债务所支付的现金CashRepaymentsofAmountBorrowed精彩文档

实用标准文案其中：偿还金融机构债务所支付的现金Include:RepaymentsofFinancialInstitutionBorrowings分配股利、利润和偿付利息所支付的现金DividendsPaid,ProfitDistributedorInterestPaid支付的其他与筹资活动有关的现金OtherPaymentsRelatingtoFinancingActivities现金流出小计Sub-TotalofCashOutflows筹资活动产生的现金流量净额NetCashFlowfromFinancingActivities四、汇率变动对现金的影响额EffectofForeignExchangeRateChangesonCash五、现金及现金等价物净增加额NetIncrease(Decrease)inCashandCashEquivalents现金流量附表：SupplementaryInformation:1.将利润调节为经营活动的现流量：ReconciliationofNettoCashFlowfromOperatingActivities:净利润NetProfit加：少数股东损益Add:MinorityInterest加：计提的资产减值准备Add:ProvisionAssetImpairment固定资产折旧DepreciationofFixedAssets无形资产摊销AmortizationofIntangibleAssets长期待摊费用摊销AmortizationofLong-termDeferredExpenses待摊费用减（减增）DecreaseDeferredExpenses(deduct:increase)预提费用增加（减：减少）IncreaseinAccruedExpenses(deduct:decrease)处置固定资产无资产和其他期资产的损失（减益LossesonDisposalofFixedAssets,IntangibleAssetsandOtherLong-termAssets(Deduct:Gains)固定资产报废损失LossesonDisposalofFixed财务费用FinancialExpense(Income)投资损失（减、收益）LossesArisingfromInvestments(Deduct:Gains)递延税款贷款（减、借项）Deferred