中英文對照版財務報表.docx

一、企業(yè)財務會計報表封面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、資產負債表BalanceSheet資產Assets流動資產CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內到期委托貸款Entrustedloanreceivableduewithinoneyear 減：一年內到期委托貸款減值準備Less:ImpairmentforEntrustedloanreceivableduewithinoneyear 減：短期投資跌價準備Less:Impairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment應收票據Notesreceivable應收股利Dividendreceivable應收利息Interestreceivable應收賬款Accountreceivable 減：應收賬款壞賬準備Less:BaddebtprovisionforAccountreceivable應收賬款凈額NetbalofAccountreceivable其他應收款Otherreceivable 減：其他應收款壞賬準備Less:BaddebtprovisionforOtherreceivable其他應收款凈額NetbalofOtherreceivable預付賬款Prepayment 應收補貼款Subsidyreceivable 存貨Inventory 減：存貨跌價準備Less:ProvisionforInventory存貨凈額NetbalofInventory已完工尚未結算款Amountduefromcustomerforcontractwork待攤費用DeferredExpense一年內到期的長期債權投資Long-termdebtinvestmentduewithinoneyear一年內到期的應收融資租賃款Financeleasereceivablesduewithinoneyear其他流動資產Othercurrentassets流動資產合計Totalcurrentassets長期投資Long-terminvestment長期股權投資Long-termequityinvestment委托貸款Entrustedloanreceivable長期債權投資Long-termdebtinvestment長期投資合計Totalforlong-terminvestment 減：長期股權投資減值準備Less:Impairmentforlong-termequityinvestment 減：長期債權投資減值準備Less:Impairmentforlong-termdebtinvestment 減：委托貸款減值準備Less:Provisionforentrustedloanreceivable長期投資凈額Netbaloflong-terminvestment其中：合并價差Include:Goodwill(Negativegoodwill)固定資產Fixedassets固定資產原值Cost 減：累計折舊Less:AccumulatedDepreciation固定資產凈值Netbal 減：固定資產減值準備Less:Impairmentforfixedassets固定資產凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress 減：在建工程減值準備Less:Impairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產清理Fixedassetstobedisposedof固定資產合計Totalfixedassets無形資產及其他資產Otherassets&Intangibleassets無形資產Intangibleassets 減：無形資產減值準備Less:Impairmentforintangibleassets無形資產凈額Netbalofintangibleassets長期待攤費用Long-termdeferredexpense融資租賃未擔保余值FinanceleaseUnguaranteedresidualvalues融資租賃應收融資租賃款FinanceleaseReceivables其他長期資產Othernon-currentassets無形及其他長期資產合計Totalotherassets&intangibleassets遞延稅項DeferredTax遞延稅款借項DeferredTaxassets資產總計Totalassets負債及所有者（或股東）權益Liability&Equity流動負債Currentliability短期借款Short-termloans應付票據Notespayable應付賬款Accountspayable已結算尚未完工款預收賬款Advancefromcustomers應付工資Payrollpayable應付福利費Welfarepayable應付股利Dividendpayable應交稅金Taxespayable其他應交款Otherfeespayable其他應付款Otherpayable預提費用AccruedExpense預計負債Provision遞延收益DeferredRevenue一年內到期的長期負債Long-termliabilityduewithinoneyear其他流動負債Othercurrentliability流動負債合計Totalcurrentliability長期負債Long-termliability長期借款Long-termloans應付債券Bondspayable長期應付款Long-termpayable專項應付款Grants&Subsidiesreceived其他長期負債Otherlong-termliability長期負債合計Totallong-termliability遞延稅項DeferredTax遞延稅款貸項DeferredTaxliabilities負債合計Totalliability少數股東權益Minorityinterests所有者權益（或股東權益）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）權益合計TotalEquity負債及所有者（或股東）權益合計TotalLiability&Equity三、利潤及利潤分配表Incomestatementandprofitappropriation一、主營業(yè)務收入Revenue減：主營業(yè)務成本Less:CostofSales主營業(yè)務稅金及附加SalesTax二、主營業(yè)務利潤（虧損以“”填列）GrossProfit(-meansloss)加：其他業(yè)務收入Add:Otheroperatingincome減：其他業(yè)務支出Less:Otheroperatingexpense減：營業(yè)費用Selling&Distributionexpense管理費用G&Aexpense財務費用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少數股東損益Minorityinterest加：未確認投資損失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：應付優(yōu)先股股利Less:Appropriationofpreferencesharesdividend提取任意盈余公積Appropriationofdiscretionarysurplusreserve應付普通股股利Appropriationofordinarysharesdividend轉作資本（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債務重組損失Lossesfromdebtrestructuring現金流量表CashFlowStatement一、經營活動產生的現金流量：CashFlowfromOperatingActivities:銷售商品、提供勞務收到的現金Cashreceivedfromsalesofgoodsorrenderingservices收到的稅費返還Refundsoftaxes收到的其他與經營活動有關的現金Cashreceivedrelatingtootheroperatingactivities現金流入小計Sub-totalofcashinflows購買商品、接受勞務支付的現金Cashpaidforgoodsorreceivingservices支付給職工以及為職工支付的現金Cashpaidtoandonbehalfofemployees支付的各項稅費Taxpayments支付的其他與經營活動有關的現金Cashpaidrelatingtootheroperatingactivities現金流出小計Sub-totalofcashoutflows經營活動產生的現金流量凈額NetCashFlowfromOperatingActivities二、投資活動產生的現金流量：CashFlowfromInvestingActivities:收回投資所收到的現金Cashreceivedfromdisposalofinvestments處置子公司和其他經營單位收到的現金Cash received from disposalofsubsidiaryorotheroperatingbusinessunits取得投資收益所收到的現金Cashreceivedfrominvestmentsincome處置固定資產、無形資產和其他長期資產而收到的現金凈額Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets購買子公司所收到的現金Cashreceivedbyacquisitionofsubsidiary收到的其他與投資活動有關的現金Cashreceivedrelatingtootherinvestingactivities現金流入小計Sub-totalofcashinflows購建固定資產、無形資產和其他長期資產所支付的現金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投資所支付的現金Cashpaidtoacquireinvestments支付的其他與投資活動有關的現金Cashpaymentsrelatingtootherinvestingactivities現金流出小計Sub-totalofcashoutflows投資活動產生的現金流量凈額NetCashFlowfromInvestingActivities三、籌資活動產生的現金流量：CashFlowfromFinancingActivities:吸收投資所收到的現金Cashreceivedbyinvestors借款所收到的現金Cashreceivedfromborrowings其中：從金融機構借款所收到的現金Include:Cashreceivedfromfinancialinstitutionborrowings收到的其他與籌資活動有關的現金Cashreceivedrelatingtootherfinancingactivities現金流入小計Sub-totalofcashinflows償還債務所支付的現金Repaymentsofborrowings其中：償還金融機構債務所支付的現金Include:Repaymentsoffinancialinstitutionborrowings分配股利、利潤和償付利息所支付的現金Dividendspaid,profitdistributedorinterestpaid支付的其他與籌資活動有關的現金Cashpaymentsrelatingtootherfinancingactivities現金流出小計Sub-totalofcashoutflows籌資活動產生的現金流量凈額NetCashFlowfromFinancingActivities四、匯率變動對現金的影響額EffectofForeignCurrencyTranslation五、現金及現金等價物凈增加額NetIncrease(Decrease)inCashandCashEquivalents現金流量附表：SupplementaryInformation:1.將凈利潤調節(jié)為經營活動的現金流量：ReconciliationofNetProfittoCashFlowfromOperatingActivities:凈利潤NetProfit加：少數股東損益Add:Minorityinterest加：計提的資產減值準備Impairmentlossesonassets固定資產折舊Depreciationoffixedassets無形資產攤銷Amortizationofintangibleassets長期待攤費用攤銷Amortizationoflong-termdeferredexpenses待攤費用減少（減：增加）Decrease(increase)indeferredexpenses預提費用增加（減：減少）Increase(decrease)inaccruedexpenses處置固定資產、無形資產和其他長期資產的損失（減、收益）Losses(gains)ondisposaloffixedassets,intangibleassetsandotherlong-termassets固定資產報廢損失Lossesonwrite-offoffixedassets財務費用Financeexpense(income)投資損失（減、收益）Losses(gains)arisingfrominvestments遞延稅款貸款（減