完整版新會(huì)計(jì)準(zhǔn)則財(cái)務(wù)報(bào)表-中英文

1、資產(chǎn)負(fù)債表Balance Sheet會(huì)企01表資產(chǎn)Assets期末余額2021 RMB 000年初余額2021 RMB 000負(fù)債與所有者權(quán)益 Liabilities andShareholders ' Equity期末余額2021 RMB 000年初余額2021 RMB 000流動(dòng)資產(chǎn)：Current Assets流動(dòng)負(fù)債：Current Liabilities現(xiàn)金 Cash (and cash equivalent)短期借款 Short term borrowingsAssets:Liabilities父易性金融資產(chǎn)(短期投資)Marketable securities (shor

2、t-term investments)交易性金融負(fù)債 MarketableSecurities (liabilities)Cash +500 Marketable securities -500Marketable securities +500 (repo contract)應(yīng)收票據(jù) Bills receivables應(yīng)付票據(jù) Bills payables應(yīng)收賬款 Accounts receivables(trade receivables) (A/R)應(yīng)付賬款 Accounts payables (trade payables) (A/P)減：壞賬準(zhǔn)備Less: Bad debt預(yù)收賬款

3、Advances from customers編制單位：(Company Name)年月日單位：UMtAt December of 2021provisions應(yīng)收賬款凈額 Accounts receivables, net應(yīng)付職工薪酬Salary payables預(yù)付賬款 Prepaid expenses (prepayments)應(yīng)交稅費(fèi)Tax payables其他應(yīng)收款 Other receivables應(yīng)付股禾J Dividend payables存貨 Inventories應(yīng)付禾息 Interest payables其他流動(dòng)資產(chǎn) Other current assets其他應(yīng)付款Ot

4、her payables流動(dòng)資產(chǎn)合計(jì)Total CurrentAssets一年內(nèi)到期的非流動(dòng)負(fù)債Current portion of non-current liabilities非流動(dòng)資產(chǎn):Non-current Assets其他流動(dòng)負(fù)債 Other currentliabilities可供出售金融資產(chǎn)Available-for-sale securities流動(dòng)負(fù) 債合計(jì) Total CurrentLiabilities持有至到期投資Hold-to-maturity securities非流動(dòng)負(fù)債：Non-current Liabilities長(zhǎng)期應(yīng)收款 Long term receiva

5、bles長(zhǎng)期借款 Long term borrowings長(zhǎng)期股權(quán)投資 Long term investments應(yīng)付債券 Bonds payables投資性房地產(chǎn) Investment properties長(zhǎng)期應(yīng)付款 Long term payables固定資產(chǎn)原值 Fixed assets, gross專項(xiàng)應(yīng)付款 Ear-marked payables減：累計(jì)折舊 Less:Accumulated depreciation預(yù)計(jì)負(fù)債 Contingent liabilities固定資產(chǎn)凈值Fixed assets, net遞延所得稅負(fù)債 Deferred taxliabilities固定資產(chǎn)

6、清理 Fixed assets for disposal其他非流動(dòng)負(fù)債Other non-currentliabilities在 建工程 Construction in非流動(dòng)負(fù)債合計(jì) Totalprogress (CIP)non-current liabilities無形炎廣 Intangible assets負(fù)債合計(jì) Total Liabilities開發(fā)支出 Development costs所有者權(quán)益：Shareholders Equity商管 Goodwill實(shí)收資本或股本Paid-in capital長(zhǎng)期待攤費(fèi)用 Expenses for long term amortization

7、資本公積 Capital reserve遞延所得稅資產(chǎn)Deferred tax減： 庫(kù)存股 Less: Treasury stocks其他非流動(dòng)資產(chǎn) Othernon-current assets盈余公積 Earnings reserve非流動(dòng)資產(chǎn)合計(jì) TotalNon-current Assets未分配利潤(rùn) Retained earnings資產(chǎn)合計(jì)Total Assets所有者權(quán)益合計(jì) Totalshareholders equity負(fù)債與所有者權(quán)益合計(jì) TotalLiabilities and Shareholders Equity禾潤(rùn)表 Income Statement會(huì)企02表編制單

8、位：年 月 日單位：Company Name:At December of 2021Unit:工程Items期末余額2021 RMB 000年初余額2021 RMB 000一、營(yíng)業(yè)收入 Operating Revenue減： 宮業(yè)本錢 Less: Cost of goods sold營(yíng)業(yè)稅金及附力口 Sales taxes and surcharges銷售費(fèi)用 Selling expenses治理費(fèi)用 G & A expenses貝才務(wù)費(fèi)用 Financial cost資產(chǎn)減值損失 Assets impairments力口：公允價(jià)值發(fā)動(dòng)收益+、Add:Gains/losses on f

9、air value changes投資收益+、一Income from investments二、主營(yíng)業(yè)務(wù)利潤(rùn)Operating Profit力口：營(yíng)業(yè)外收入 Add: Non-operating income減： 營(yíng)業(yè) 外支出 Less: Non-operating expenses其中：非流動(dòng)資產(chǎn)處置損失Ofwhich: Losses on non-current assets disposal三、利潤(rùn)總額 Profit Before Tax減：所得稅 Less: Income tax四、凈利潤(rùn)Net Profit現(xiàn)金流量表 Cash Flow Statement會(huì)企03表編制單位：年 月

10、 日單位:Company Name:At December of 2021Unit:工程Items2021 RMB 000一、經(jīng)宮活動(dòng)廣生的現(xiàn)金流里Cash flows from operating activities收至U銷售商品、 提供勞務(wù)受至U的現(xiàn)金Cash received from sale of products and services收至 U 的稅費(fèi)返還 Cash received from tax rebate收至U其他與經(jīng)營(yíng)活動(dòng)相關(guān)的現(xiàn)金Cash received from other operating activities經(jīng)營(yíng)活動(dòng)現(xiàn)金流入小計(jì) Total cash i

11、nflows from operating activities購(gòu)置商品、接受勞務(wù)支付的現(xiàn)金Purchase of raw materials and services支付各項(xiàng)稅費(fèi) Payments of taxes and surcharges支付其他與經(jīng)營(yíng)活動(dòng)相關(guān)的現(xiàn)金Payments for other operating activities現(xiàn)金流出小計(jì) Total cash outflows經(jīng)宮活動(dòng)產(chǎn)生的現(xiàn)金流里凈額Net cash flows from operating activities一、投負(fù)活動(dòng)產(chǎn)生的現(xiàn)金流里 Cash flows from investment acti

12、vities收回投資收至 U的現(xiàn)金 Proceeds from disposal of investments取得投資收益收到的現(xiàn)金 Cash received from investments處置固止負(fù)廣、無形負(fù)廣、其他負(fù)廠所收到的現(xiàn)金凈額Proceeds from disposal of fixed assetsintangible assets and other assets,收到的其他與投資活動(dòng)相關(guān)的現(xiàn)金Cash received from other investment activities投資活動(dòng)現(xiàn)金流入小計(jì) Total cash inflows from investment

13、 activities購(gòu)建固je負(fù)廣、負(fù)廣、其他資產(chǎn)支付的現(xiàn)金Purchase of fixed assets, intangible assets another assetsd投資支付的現(xiàn)金 Increase in investments支付的其他與投資活動(dòng)相關(guān)的現(xiàn)金Payments for other investment activities投資活動(dòng)現(xiàn)金流出小計(jì) Total cash outflows from investment activities投負(fù)活動(dòng)產(chǎn)生的現(xiàn)金流里凈額 Net cash flows from investment activities二、籌負(fù)活動(dòng)產(chǎn)生的現(xiàn)金流

14、星Cash flows from financing activities吸收投資收到的現(xiàn)金 Capital contributions from investors取得借款收至 U 的現(xiàn)金 Proceeds from interest-bearing loans (borrowings)收到的其他與籌資活動(dòng)相關(guān)的現(xiàn)金Proceeds from other financing activities籌資活動(dòng)現(xiàn)金流入小計(jì) Total cash inflows from financing activities歸還債務(wù)所支付的現(xiàn)金 Repayments of interest-bearing loans (borrowings)分配股利利潤(rùn)或歸還利息支付的現(xiàn)金Dividend paid or interest paid支付的其他與籌資活動(dòng)相關(guān)的現(xiàn)金Payments for other financing activities籌資活動(dòng)現(xiàn)金流出小計(jì) Total cash outflows from financing activities籌負(fù)活動(dòng)產(chǎn)生的現(xiàn)金流里凈額Net cash flows from financing activiti