新會計(jì)準(zhǔn)則財(cái)務(wù)報(bào)表-中英文

1、資產(chǎn)負(fù)債表Balance Sheet會企 01表編制單位 : (Company Name)At December of2010 年 月 日單位: (Unit)資產(chǎn) Assets期末 余額 2010 RMB 000年初 余額 2009 RMB' 000負(fù)債與所有者權(quán)益 Liabilities and Shareholders ' Equity期末余額2010RMB 000年初余額2009RMB' 000流動資產(chǎn)： Current Assets流動負(fù)債： CurrentLiabilities現(xiàn)金 Cash (and cash equivalent)短期借款 Short te

2、rm borrowingsAssets: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) Billsreceivables應(yīng)付票據(jù) Billspayables應(yīng)收賬款A(yù)ccounts應(yīng)付賬款 Accounts payables (tradereceivables

3、(trade receivables) (A/R)payables) (A/P)減：壞賬準(zhǔn)備 Less: Bad debt provisions預(yù)收賬款 Advances from customers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) Taxpayables其他應(yīng)收款 Otherreceivables應(yīng)付股利 Dividendpayables存貨 Inventories應(yīng)付利息 Interestpayables其他流動資產(chǎn)Other curren

4、t assets其他應(yīng)付款 Other payables流動資產(chǎn)合計(jì) Total Current Assets一年內(nèi)到期的非流動 負(fù)債 Current portion of non-current liabilities非流動資產(chǎn) : Noncurrent Assets其他流動負(fù)債 Other currentliabilities可供出售金融資產(chǎn)Available-for- sale securities流動負(fù)債合計(jì) TotalCurrentLiabilities持有至到期投資 Hold-to-maturity securities非流動負(fù)債 : Noncurrent Liabilities長

5、期應(yīng)收款 Long term receivables長期借款 Long term borrowings長期股權(quán)投資Long term investments應(yīng)付債券 Bondspayables投資性房地產(chǎn)Investment properties長期應(yīng)付款 Long term payables固定資產(chǎn)原值Fixed assets, gross專項(xiàng)應(yīng)付款 Earmarked 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 ta

6、x liabilities固定資產(chǎn)清理 Fixed assets for其他非流動負(fù)債 Other non-currentdisposalliabilities在建工程 Construction in progress (CIP)非流動負(fù)債合計(jì) Total non-current liabilities無形資產(chǎn) Intangible assets負(fù)債合計(jì) TotalLiabilities開發(fā)支出Development costs所有者權(quán)益：Shareholders 'Equity商譽(yù) Goodwill實(shí)收資本 （或股本） Paid-in capital長期待攤費(fèi)用 Expenses f

7、or long term amortization資本公積 Capital reserve遞延所得稅資產(chǎn)Deferred tax減：庫存股 Less: Treasury stocks其他非流動資產(chǎn)Other noncurrent assets盈余公積 Earnings reserve非流動資產(chǎn)合計(jì)Total Noncurrent Assets未分配利潤Retained earnings資產(chǎn)合計(jì) TotalAssets所有者權(quán)益合計(jì)Total shareholders 'equity負(fù)債與所有者權(quán)益合 計(jì) Total Liabilities and Shareholders '

8、Equity利潤表 Income Statement會企 02表編制單位： 年 月 日單位：Company Name: At December of2010 Unit:項(xiàng)目 Items期末余 額 2010 RMB 000年初余 額 2009 RMB' 000一、營業(yè)收入 Operating Revenue減：營業(yè)成本 Less: Cost of goods sold營業(yè)稅金及附加 Sales taxes and surcharges銷售費(fèi)用 Selling expenses管理費(fèi)用 G & A expenses財(cái)務(wù)費(fèi)用 Financial cost資產(chǎn)減值損失 Assets i

9、mpairments加：公允價(jià)值變動收益（ +、） Add: Gains/losses on fair value changes投資收益（ +、） Income from investments二、主營業(yè)務(wù)利潤 Operating Profit加：營業(yè)外收入 Add: Non-operating income減：營業(yè)外支出 Less: Non-operating expenses其中：非流動資產(chǎn)處置損失 Of which: Losses on non-current assets disposal三、利潤總額 Profit Before Tax減：所得稅 Less: Income tax四、

10、凈利潤 Net Profit現(xiàn)金流量表 Cash Flow Statement會企 03 表編制單位： 年 月 日 單位：Company Name:AtDecemberof 2010 Unit:項(xiàng) 目 Items2010RMB000一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量 Cash flows from operating activities 收到銷售商品、提供勞務(wù)受到的現(xiàn)金 Cash received from sale of products and services 收到的稅費(fèi)返還 Cash received from tax rebate 收到其他與經(jīng)營活動相關(guān)的現(xiàn)金 Cash received

11、from other operating activities 經(jīng)營活動現(xiàn)金流入小計(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)營活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flows from ope

12、rating activities二、投資活動產(chǎn)生的現(xiàn)金流量 Cash flows from investment activities 收回投資收到的現(xiàn)金 Proceeds from disposal of investments 取得投資收益收到的現(xiàn)金 Cash received from investments 處置固定資產(chǎn)、無形資產(chǎn)、其他資產(chǎn)所收到的現(xiàn)金凈額 Proceeds from disposal of fixed assets, intangible assets and other assets 收到的其他與投資活動相關(guān)的現(xiàn)金 Cash received from other

13、 investment activities 投資活動現(xiàn)金流入小計(jì) Total cash inflows from investment activities購建固定資產(chǎn)、無形資產(chǎn)、其他資產(chǎn)支付的現(xiàn)金 Purchase of fixed assets, intangible assets and other assets投資支付的現(xiàn)金 Increase in investments支付的其他與投資活動相關(guān)的現(xiàn)金 Payments for other investment activities投資活動現(xiàn)金流出小計(jì) Total cash outflows from investment activ

14、ities投資活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flows from investment activities三、籌資活動產(chǎn)生的現(xiàn)金流量 Cash flows from financing activities吸收投資收到的現(xiàn)金 Capital contributions from investors取得借款收到的現(xiàn)金 Proceeds from interest-bearing loans (borrowings)收到的其他與籌資活動相關(guān)的現(xiàn)金 Proceeds from other financing activities籌資活動現(xiàn)金流入小計(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相關(guān)的現(xiàn)金 Payments for other financing activities籌資活動現(xiàn)金流出小計(jì) Total cash outflows from financing activities籌資活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flows from financing activi