英文版資產(chǎn)負債表、利潤表、現(xiàn)金流量表(共7頁)

1、精選優(yōu)質文檔-傾情為你奉上資產(chǎn)負債表 Balance Sheet 項 目    ITEM 貨幣資金  Cash 短期投資  Short term investments 應收票據(jù)  Notes receivable 應收股利  Dividend receivable 應收利息  Interest receivable 應收帳款  Accounts receivable 其他應收款 Other receivables 預付帳款 Accounts prepaid 期貨保證金 Future guarantee

2、應收補貼款 Allowance receivable 應收出口退稅 Export 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)到期的長期債權投資 Long-term debenture investment falling due in a yaear 其他流動資

3、產(chǎn)  Other current assets 流動資產(chǎn)合計  Total current assets 長期投資： Long-term investment： 其中:長期股權投資 Including long term equity investment 長期債權投資 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:Accumula

4、ted Dpreciation 固定資產(chǎn)凈值 Fixed assets-net value 減：固定資產(chǎn)減值準備  Less:Impairment of 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 tang

5、ible assets 無形資產(chǎn)  Intangible assets 其中:土地使用權  Including and use rights 遞延資產(chǎn)（長期待攤費用）Deferred assets 其中:固定資產(chǎn)修理  Including: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:特準儲備物資     Among it:Specially approved rese

6、rving 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)負債表(續(xù)表) Balance Sheet 項 目    ITEM 短期借款  Short-term loans 應付票款  Notes payable 應付帳款  Accounts payab1e 預收帳款  Advances from custome

7、rs 應付工資  Accrued payro1l 應付福利費 Welfare payable 應付利潤(股利)   Profits payab1e 應交稅金  Taxes payable 其他應交款 Other payable to government 其他應付款 Other creditors 預提費用  Provision for expenses 預計負債  Accrued liabilities 一年內(nèi)到期的長期負債  Long term liabilities due within one year 其他流動負債

8、  Other current liabilities 流動負債合計 Total current liabilities 長期借款  Long-term loans payable 應付債券  Bonds payable 長期應付款 long-term accounts payable 專項應付款 Special accounts payable 其他長期負債  Other long-term liabilities 其中:特準儲備資金 Including:Special reserve fund 長期負債合計  Total long term

9、 liabilities 遞延稅款貸項  Deferred taxation credit 負 債 合 計  Total liabilities * 少數(shù)股東權益  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&q

10、uot;s capital 集體法人資本  Collective legal 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 補充流動資本 

11、 Supplermentary current capital * 未確認的投資損失（以“-”號填列）    Unaffirmed investment loss 未分配利潤 Retained earnings 外幣報表折算差額 Converted difference in Foreign Currency Statements 所有者權益合計   Total shareholder"s equity        負債及所有者權益總計  Total L

12、iabilities & 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 sales 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

13、on sales 減：銷售費用 Less：Selling expenses 管理費用General and administrative expenses 財務費用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)Exchange losses(minus exchange gains) 產(chǎn)品銷售利潤Profit on sales 加：其他業(yè)務利潤Add：profit from other operations 營業(yè)利潤Operating profit

14、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 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 Oper

15、ating 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

16、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 added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and income tax 17)Other cash paid relati

17、ng 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 investments 21)Cash received from distribution of dividends or profits 22)Cash received from bond interest income Net cash rece

18、ived 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 paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid to acquire equity investments 30)Cash

19、 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 from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds 38)Proceeds from borrowings 41)Other

20、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)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses 47)Cash payments for finance leases 4

21、8)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 activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents Supplemental Information

22、1.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 transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the transfer of investories 2.Reconci

23、liation 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)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66)and other long-term assets (or deduct:gains)

24、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 inventories (or deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)Increase in operating payables (or de

25、duct: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 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

26、 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 02 ）收到的租金 增值稅銷售額收到退款的價值 03 ）增值稅繳納 04 ）退回的其他稅收和征費以外的增值稅 07 ）其他現(xiàn)金收到有關經(jīng)營活動 08 ）分，總現(xiàn)金流入量 09 ）用現(xiàn)金支付的商品和服務 10 ）用現(xiàn)金支付經(jīng)營租賃 11 ）用現(xiàn)金支付，并代表員工 12 ）增值稅購貨支付 13 ）所得稅的繳納 14 ）支付的稅款以外的增值稅和所得稅 17 ）其他現(xiàn)金支付有關的經(jīng)營活動 18 ）分，總的現(xiàn)金流出 19 ）凈經(jīng)營活動的現(xiàn)金流量 2.cash流向與投資活動： 20 ）所收到的現(xiàn)金收回投資 21 ）所收到的現(xiàn)金從分配股利，利潤 22 ）所收到的現(xiàn)金從國債利息收入 現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資