中英文對照版財務(wù)報表.docx

一、企業(yè)財務(wù)會計報表封面FINANCIALREPORTCOVER報表所屬期間之期末時間點PeriodEnded所屬月份ReportingPeriod報出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer二、資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)Assets流動資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內(nèi)到期委托貸款Entrustedloanreceivableduewithinoneyear 減：一年內(nèi)到期委托貸款減值準(zhǔn)備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear 減：短期投資跌價準(zhǔn)備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable 減：應(yīng)收賬款壞賬準(zhǔn)備Less:BaddebtprovisionforAccountreceivable應(yīng)收賬款凈額NetbalofAccountreceivable其他應(yīng)收款Otherreceivable 減：其他應(yīng)收款壞賬準(zhǔn)備Less:BaddebtprovisionforOtherreceivable其他應(yīng)收款凈額NetbalofOtherreceivable預(yù)付賬款Prepayment 應(yīng)收補貼款Subsidyreceivable 存貨Inventory 減：存貨跌價準(zhǔn)備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結(jié)算款A(yù)mountduefromcustomerforcontractwork待攤費用DeferredExpense一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應(yīng)收融資租賃款Financeleasereceivablesduewithinoneyear其他流動資產(chǎn)Othercurrentassets流動資產(chǎn)合計Totalcurrentassets長期投資Long-terminvestment長期股權(quán)投資Long-termequityinvestment委托貸款Entrustedloanreceivable長期債權(quán)投資Long-termdebtinvestment長期投資合計Totalforlong-terminvestment 減：長期股權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termequityinvestment 減：長期債權(quán)投資減值準(zhǔn)備Less:Impairmentforlong-termdebtinvestment 減：委托貸款減值準(zhǔn)備Less:Provisionforentrustedloanreceivable長期投資凈額Netbaloflong-terminvestment其中：合并價差I(lǐng)nclude:Goodwill(Negativegoodwill)固定資產(chǎn)Fixedassets固定資產(chǎn)原值Cost 減：累計折舊Less:AccumulatedDepreciation固定資產(chǎn)凈值Netbal 減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentforfixedassets固定資產(chǎn)凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress 減：在建工程減值準(zhǔn)備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產(chǎn)清理Fixedassetstobedisposedof固定資產(chǎn)合計Totalfixedassets無形資產(chǎn)及其他資產(chǎn)Otherassets&Intangibleassets無形資產(chǎn)Intangibleassets 減：無形資產(chǎn)減值準(zhǔn)備Less:Impairmentforintangibleassets無形資產(chǎn)凈額Netbalofintangibleassets長期待攤費用Long-termdeferredexpense融資租賃未擔(dān)保余值FinanceleaseUnguaranteedresidualvalues融資租賃應(yīng)收融資租賃款FinanceleaseReceivables其他長期資產(chǎn)Othernon-currentassets無形及其他長期資產(chǎn)合計Totalotherassets&intangibleassets遞延稅項DeferredTax遞延稅款借項DeferredTaxassets資產(chǎn)總計Totalassets負(fù)債及所有者（或股東）權(quán)益Liability&Equity流動負(fù)債Currentliability短期借款Short-termloans應(yīng)付票據(jù)Notespayable應(yīng)付賬款A(yù)ccountspayable已結(jié)算尚未完工款預(yù)收賬款A(yù)dvancefromcustomers應(yīng)付工資Payrollpayable應(yīng)付福利費Welfarepayable應(yīng)付股利Dividendpayable應(yīng)交稅金Taxespayable其他應(yīng)交款Otherfeespayable其他應(yīng)付款Otherpayable預(yù)提費用AccruedExpense預(yù)計負(fù)債Provision遞延收益DeferredRevenue一年內(nèi)到期的長期負(fù)債Long-termliabilityduewithinoneyear其他流動負(fù)債Othercurrentliability流動負(fù)債合計Totalcurrentliability長期負(fù)債Long-termliability長期借款Long-termloans應(yīng)付債券Bondspayable長期應(yīng)付款Long-termpayable專項應(yīng)付款Grants&Subsidiesreceived其他長期負(fù)債Otherlong-termliability長期負(fù)債合計Totallong-termliability遞延稅項DeferredTax遞延稅款貸項DeferredTaxliabilities負(fù)債合計Totalliability少數(shù)股東權(quán)益Minorityinterests所有者權(quán)益（或股東權(quán)益）Owners Equity實收資本（或股本）Paidincapital 減；已歸還投資Less:Capitalredemption實收資本（或股本）凈額NetbalofPaidincapital資本公積CapitalReserves盈余公積SurplusReserves其中：法定公益金Include:Statutoryreserves未確認(rèn)投資損失Unrealizedinvestmentlosses未分配利潤Retainedprofitsafterappropriation其中：本年利潤Include:Profitsfortheyear外幣報表折算差額Translationreserve所有者（或股東）權(quán)益合計TotalEquity負(fù)債及所有者（或股東）權(quán)益合計TotalLiability&Equity三、利潤及利潤分配表Incomestatementandprofitappropriation一、主營業(yè)務(wù)收入Revenue減：主營業(yè)務(wù)成本Less:CostofSales主營業(yè)務(wù)稅金及附加SalesTax二、主營業(yè)務(wù)利潤（虧損以“”填列）GrossProfit(-meansloss)加：其他業(yè)務(wù)收入Add:Otheroperatingincome減：其他業(yè)務(wù)支出Less:Otheroperatingexpense減：營業(yè)費用Selling&Distributionexpense管理費用G&Aexpense財務(wù)費用Financeexpense三、營業(yè)利潤（虧損以“”填列）Profitfromoperation(-meansloss)加：投資收益（虧損以“”填列）Add:Investmentincome補貼收入SubsidyIncome營業(yè)外收入Non-operatingincome減：營業(yè)外支出Less:Non-operatingexpense四、利潤總額（虧損總額以“”填列）ProfitbeforeTax減：所得稅Less:Incometax少數(shù)股東損益Minorityinterest加：未確認(rèn)投資損失Add:Unrealizedinvestmentlosses五、凈利潤（凈虧損以“”填列）Netprofit(-meansloss)加：年初未分配利潤Add:Retainedprofits其他轉(zhuǎn)入Othertransfer-in六、可供分配的利潤Profitavailablefordistribution(-meansloss)減：提取法定盈余公積Less:Appropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取職工獎勵及福利基金Appropriationofstaffincentiveandwelfarefund提取儲備基金Appropriationofreservefund提取企業(yè)發(fā)展基金Appropriationofenterpriseexpansionfund利潤歸還投資Capitalredemption七、可供投資者分配的利潤Profitavailableforownersdistribution減：應(yīng)付優(yōu)先股股利Less:Appropriationofpreferencesharesdividend提取任意盈余公積Appropriationofdiscretionarysurplusreserve應(yīng)付普通股股利Appropriationofordinarysharesdividend轉(zhuǎn)作資本（或股本）的普通股股利Transferfromordinarysharesdividendtopaidincapital八、未分配利潤Retainedprofitafterappropriation補充資料：SupplementaryInformation:1出售、處置部門或被投資單位收益Gainsondisposalofoperatingdivisionsorinvestments2自然災(zāi)害發(fā)生損失Lossesfromnaturaldisaster3會計政策變更增加（或減少）利潤總額Increase(decrease)inprofitduetochangesinaccountingpolicies4會計估計變更增加（或減少）利潤總額Increase(decrease)inprofitduetochangesinaccountingestimates5債務(wù)重組損失Lossesfromdebtrestructuring現(xiàn)金流量表CashFlowStatement一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量：CashFlowfromOperatingActivities:銷售商品、提供勞務(wù)收到的現(xiàn)金Cashreceivedfromsalesofgoodsorrenderingservices收到的稅費返還Refundsoftaxes收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金Cashreceivedrelatingtootheroperatingactivities現(xiàn)金流入小計Sub-totalofcashinflows購買商品、接受勞務(wù)支付的現(xiàn)金Cashpaidforgoodsorreceivingservices支付給職工以及為職工支付的現(xiàn)金Cashpaidtoandonbehalfofemployees支付的各項稅費Taxpayments支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金Cashpaidrelatingtootheroperatingactivities現(xiàn)金流出小計Sub-totalofcashoutflows經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額NetCashFlowfromOperatingActivities二、投資活動產(chǎn)生的現(xiàn)金流量：CashFlowfromInvestingActivities:收回投資所收到的現(xiàn)金Cashreceivedfromdisposalofinvestments處置子公司和其他經(jīng)營單位收到的現(xiàn)金Cash received from disposalofsubsidiaryorotheroperatingbusinessunits取得投資收益所收到的現(xiàn)金Cashreceivedfrominvestmentsincome處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)而收到的現(xiàn)金凈額Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets購買子公司所收到的現(xiàn)金Cashreceivedbyacquisitionofsubsidiary收到的其他與投資活動有關(guān)的現(xiàn)金Cashreceivedrelatingtootherinvestingactivities現(xiàn)金流入小計Sub-totalofcashinflows購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投資所支付的現(xiàn)金Cashpaidtoacquireinvestments支付的其他與投資活動有關(guān)的現(xiàn)金Cashpaymentsrelatingtootherinvestingactivities現(xiàn)金流出小計Sub-totalofcashoutflows投資活動產(chǎn)生的現(xiàn)金流量凈額NetCashFlowfromInvestingActivities三、籌資活動產(chǎn)生的現(xiàn)金流量：CashFlowfromFinancingActivities:吸收投資所收到的現(xiàn)金Cashreceivedbyinvestors借款所收到的現(xiàn)金Cashreceivedfromborrowings其中：從金融機構(gòu)借款所收到的現(xiàn)金Include:Cashreceivedfromfinancialinstitutionborrowings收到的其他與籌資活動有關(guān)的現(xiàn)金Cashreceivedrelatingtootherfinancingactivities現(xiàn)金流入小計Sub-totalofcashinflows償還債務(wù)所支付的現(xiàn)金Repaymentsofborrowings其中：償還金融機構(gòu)債務(wù)所支付的現(xiàn)金Include:Repaymentsoffinancialinstitutionborrowings分配股利、利潤和償付利息所支付的現(xiàn)金Dividendspaid,profitdistributedorinterestpaid支付的其他與籌資活動有關(guān)的現(xiàn)金Cashpaymentsrelatingtootherfinancingactivities現(xiàn)金流出小計Sub-totalofcashoutflows籌資活動產(chǎn)生的現(xiàn)金流量凈額NetCashFlowfromFinancingActivities四、匯率變動對現(xiàn)金的影響額EffectofForeignCurrencyTranslation五、現(xiàn)金及現(xiàn)金等價物凈增加額NetIncrease(Decrease)inCashandCashEquivalents現(xiàn)金流量附表：SupplementaryInformation:1.將凈利潤調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量：ReconciliationofNetProfittoCashFlowfromOperatingActivities:凈利潤NetProfit加：少數(shù)股東損益Add:Minorityinterest加：計提的資產(chǎn)減值準(zhǔn)備Impairmentlossesonassets固定資產(chǎn)折舊Depreciationoffixedassets無形資產(chǎn)攤銷Amortizationofintangibleassets長期待攤費用攤銷Amortizationoflong-termdeferredexpenses待攤費用減少（減：增加）Decrease(increase)indeferredexpenses預(yù)提費用增加（減：減少）Increase(decrease)inaccruedexpenses處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失（減、收益）Losses(gains)ondisposaloffixedassets,intangibleassetsandotherlong-termassets固定資產(chǎn)報廢損失Lossesonwrite-offoffixedassets財務(wù)費用Financeexpense(income)投資損失（減、收益）Losses(gains)arisingfrominvestments遞延稅款貸款（減