財務(wù)報表(中英文版)(共9頁)

1、精選優(yōu)質(zhì)文檔-傾情為你奉上標(biāo)準(zhǔn)版的財務(wù)報表（中英文版）資產(chǎn)負(fù)債表 Balance Sheet 項 目 ITEM 貨幣資金 Cash 短期投資 Short term investments 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Accounts prepaid 期貨保證金 Future guarantee 應(yīng)收補(bǔ)貼款 Allowance receivable 應(yīng)收出口退稅 Export

2、 drawback receivable 存貨 Inventories 其中：原材料 Including:Raw materials 產(chǎn)成品(庫存商品) Finished goods 待攤費(fèi)用 Prepaid and deferred expenses 待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets 一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計 Total current assets 長期投資： L

3、ong-term investment： 其中:長期股權(quán)投資 Including long term equity investment 長期債權(quán)投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計 Total long-term investment 固定資產(chǎn)原價 Fixed assets-cost 減：累計折舊 Less:Accumulated Dpreciation 固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of

4、fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)清理 Disposal of fixed assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產(chǎn)凈損失 Unsettled G/L on fixed assets 固定資產(chǎn)合計 Total tangible assets 無形資產(chǎn) Intangible assets 其中:土地使用權(quán) Including and use rights 遞延資產(chǎn)（長期待攤費(fèi)用）Deferred assets 其中:固定資產(chǎn)修理 Inclu

5、ding:Fixed assets repair 固定資產(chǎn)改良支出 Improvement expenditure of fixed assets 其他長期資產(chǎn) Other long term assets 其中:特準(zhǔn)儲備物資 Among it:Specially approved reserving materials 無形及其他資產(chǎn)合計 Total intangible assets and other assets 遞延稅款借項 Deferred assets debits 資 產(chǎn) 總 計 Total Assets 資產(chǎn)負(fù)債表(續(xù)表) Balance Sheet 項 目 ITEM 短期借

6、款 Short-term loans 應(yīng)付票款 Notes payable 應(yīng)付帳款 Accounts payab1e 預(yù)收帳款 Advances from customers 應(yīng)付工資 Accrued payro1l 應(yīng)付福利費(fèi) Welfare payable 應(yīng)付利潤(股利) Profits payab1e 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 預(yù)提費(fèi)用 Provision for expenses 預(yù)計負(fù)債 Accrued liabilities 一年內(nèi)到期的長期負(fù)債 Long

7、 term liabilities due within one year 其他流動負(fù)債 Other current liabilities 流動負(fù)債合計 Total current liabilities 長期借款 Long-term loans payable 應(yīng)付債券 Bonds payable 長期應(yīng)付款 long-term accounts payable 專項應(yīng)付款 Special accounts payable 其他長期負(fù)債 Other long-term liabilities 其中:特準(zhǔn)儲備資金 Including:Special reserve fund 長期負(fù)債合計 T

8、otal long term liabilities 遞延稅款貸項 Deferred taxation credit 負(fù) 債 合 計 Total liabilities * 少數(shù)股東權(quán)益 Minority interests 實收資本(股本) Subscribed Capital 國家資本 National capital 集體資本 Collective capital 法人資本 Legal person"s capital 其中:國有法人資本 Including:State-owned legal person"s capital 集體法人資本 Collective le

9、gal person"s capital 個人資本 Personal capital 外商資本 Foreign businessmen"s capital 資本公積 Capital surplus 盈余公積 surplus reserve 其中:法定盈余公積 Including:statutory surplus reserve 公益金 public welfare fund 補(bǔ)充流動資本 Supplermentary current capital * 未確認(rèn)的投資損失（以“-”號填列） Unaffirmed investment loss 未分配利潤 Retained

10、earnings 外幣報表折算差額 Converted difference in Foreign Currency Statements 所有者權(quán)益合計 Total shareholder"s equity 負(fù)債及所有者權(quán)益總計 Total Liabilities & Equity =利潤表 INCOME STATEMENT 項 目 ITEMS 產(chǎn)品銷售收入Sales of products 其中：出口產(chǎn)品銷 售收入 Including：Export sales 減：銷售折扣與折讓 Less：Sales discount and allowances 產(chǎn)品銷售凈額Net s

11、ales of products 減：產(chǎn)品銷售稅金Less：Sales tax 產(chǎn)品銷售成本 Cost of sales 其中：出口產(chǎn)品銷售成本Including：Cost of export sales 產(chǎn)品銷售毛利 Gross profit on sales 減：銷售費(fèi)用 Less：Selling expenses 管理費(fèi)用General and administrative expenses 財務(wù)費(fèi)用Financial expenses 其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome) 匯兌損失(減匯兌收益

12、)Exchange losses(minus exchange gains) 產(chǎn)品銷售利潤Profit on sales 加：其他業(yè)務(wù)利潤Add：profit from other operations 營業(yè)利潤Operating profit 加：投資收益Add：Income on investment 加：營業(yè)外收入Add：Non-operating income 減：營業(yè)外支出Less：Non-operating expenses 加：以前年度損益調(diào)整Add：adjustment of loss and gain for previous years 利潤總額 Total profit

13、減：所得稅 Less：Income tax 凈利潤 Net profit =現(xiàn)金流量表Cash Flows Statement Prepared by:Period: Unit: Items 1.Cash Flows from Operating Activities:    01)Cash received from sales of goods or rendering of services     02)Rental received Value added tax on sales received and ref

14、unds of value 03)added tax paid 04)Refund of other taxes and levy other than value added tax 07)Other cash received relating to operating activities 08)Sub-total of cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value

15、added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and income tax 17)Other cash paid relating to operating activities 18)Sub-total of cash outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of

16、 investments 21)Cash received from distribution of dividends or profits 22)Cash received from bond interest income Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash

17、 paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid to acquire equity investments 30)Cash paid to acquire debt investments 33)Other cash paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows

18、 from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds 38)Proceeds from borrowings 41)Other proceeds relating to financing activities 42)Sub-total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Ca

19、sh payments for distribution of dividends or profits 46)Cash payments of interest expenses 47)Cash payments for finance leases 48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing a

20、ctivities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents Supplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the tr

21、ansfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortiz

22、ation of intangible assets Losses on disposal of fixed assets,intangible assets 66)and other long-term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Financial expenses 69)Losses arising from investments (or deduct:gains) 70)Defered tax credit (or deduct:debit) 71)Decrease in inv

23、entories (or deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)Increase in operating payables (or deduct:decrease) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76)cash at

24、the end of the period 77)Less:cash at the beginning of the period 78)Plus:cash equivalents at the end of the period 79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents現(xiàn)金流量表Cash Flows Statement Prepared by:Period: Unit: Items 1.Cash Flows from Operatin

25、g Activities: 01)Cash received from sales of goods or rendering of services 02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04)Refund of other taxes and levy other than value added tax 07)Other cash received relating to operating activities 08)Sub-total of

26、 cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and income tax 17)Other cash paid relating to operating activities 18)Sub-to

27、tal of cash outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of investments 21)Cash received from distribution of dividends or profits 22)Cash received from bond interest income Net cash received from disposal of fixed assets,i

28、ntangible 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid to acquire equity investments 30)Cash paid to acquire debt investments 33

29、)Other cash paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds 38)Proceeds from borrowings 41)Other proceeds relating to financing activ

30、ities 42)Sub-total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses 47)Cash payments for finance leases 48)Cash payments for reduction of reg

31、istered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents Supplemental Information 1.Investing and Financing Activitie

32、s that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows

33、 from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66)and other long-term assets (or deduct:gains) 67)Losses on scrapping of fixed ass

34、ets 68)Financial expenses 69)Losses arising from investments (or deduct:gains) 70)Defered tax credit (or deduct:debit) 71)Decrease in inventories (or deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)Increase in operating payables (or deduct:decrease) 74)Net payment on va

35、lue added tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76)cash at the end of the period 77)Less:cash at the beginning of the period 78)Plus:cash equivalents at the end of the period 79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents 現(xiàn)金流量表的現(xiàn)金流量聲明 擬制人：時間：單位： 項目 1.cash流量從經(jīng)營活動： 01 ）所收到的現(xiàn)金從銷售貨物或提供勞務(wù) 02 ）收到的