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表編制單位：(Company Name)At December of 2010 年 月一日單位：(Unit)資產(chǎn)Assets期末余額2010RMB '000年初余額2009 RMB 000負(fù)債與所有者權(quán)益 Liabilities andShareholders ' Equity期末余額2010RMB '000年初余額2009RMB 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 borrowin

2、gsAssets:Liabilities交易性金融資產(chǎn)(短期投資)Marketable securities (short-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 Accou

3、nts payables (trade payables) (A/P)減：壞賬準(zhǔn)備Less: Bad debt預(yù)收賬款 Advances from customersprovisions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

4、assets其他應(yīng)付款Other 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

5、 term receivables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 taxli

6、abilities固定資產(chǎn)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 te

7、rm amortization資本公積 Capital reserve遞延所得稅資產(chǎn)Deferred tax減： 庫存股 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

8、 Income Statement會(huì)企02表編制單位：年 月 日單位：Company Name:At December of 2010Unit:項(xiàng)目Items期末余額2010RMB '000年初余額2009RMB 000一、營業(yè)收入 Operating Revenue減： 宮業(yè)成本 Less: Cost of goods sold營業(yè)稅金及附力口 Sales taxes and surcharges銷售費(fèi)用 Selling expenses管理費(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)

9、值發(fā)動(dòng)收益（+、）Add:Gains/losses on fair value changes投資收益（+、一）Income from investments二、主營業(yè)務(wù)利潤(rùn)Operating Profit力口：營業(yè)外收入 Add: Non-operating income減： 營業(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、禾【J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

10、量表 Cash Flow Statement會(huì)企03表編制單位：年 月 日單位:Company Name:At December of 2010Unit:項(xiàng)目Items2010RMB 000、 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)營活動(dòng)相關(guān)的現(xiàn)金Cash received from other operating

11、 activities經(jīng)營活動(dòng)現(xiàn)金流入/4計(jì)Total cash inflows from operating activities購買商品、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)廣生的現(xiàn)

12、金流里Cash flows from investment activities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/4計(jì)

13、 Total cash inflows from investment activities購建固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/4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 fro

14、m investment activities二、 籌負(fù)活動(dòng)廣生的現(xiàn)金流里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/4計(jì)Total cash inflows from financing activities償還債務(wù)所支付的現(xiàn)金 Repayments of interest-bearing loans (borrowings)分配股利利潤(rùn)或償還利息支付的現(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 acti