新會計準(zhǔn)則財務(wù)報表-中英文

1、資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)Assets期末余額2010RMB000年初余額2009RMB000負(fù)債與所有者權(quán)益LiabilitiesandShareholders'Equity期末余額2010RMB000年初余額2009RMB000流動資產(chǎn)：CurrentAssets流動負(fù)債：CurrentLiabilities現(xiàn)金Cash(andcashequivalent)短期借款ShorttermborrowingsAssets:Liabilities父易性金融資產(chǎn)(短期投資)Marketablesecurities(short-terminvestments)交易性金融負(fù)債Mark

2、etableSecurities(liabilities)Cash+500Marketablesecurities-500Marketablesecurities+500(repocontract)應(yīng)收票據(jù)Billsreceivables應(yīng)付票據(jù)Billspayables應(yīng)收賬款A(yù)ccountsreceivables(tradereceivables)(A/R)應(yīng)付賬款A(yù)ccountspayables(tradepayables)(A/P)減：壞賬準(zhǔn)備Less:Baddebtprovisions預(yù)收賬款A(yù)dvancesfromcustomers應(yīng)收賬款凈額Accountsreceivables

3、,net應(yīng)付職工薪酬Salarypayables預(yù)付賬款Prepaidexpenses(prepayments)應(yīng)交稅費(fèi)Taxpayables其他應(yīng)收款Otherreceivables應(yīng)付股禾JDividendpayables存貨Inventories應(yīng)付禾1J息Interestpayables編制單位：(CompanyName)AtDecemberof2010會企01表單位：（Unit）月日其他流動資產(chǎn)Othercurrentassets其他應(yīng)付款Otherpayables流動資產(chǎn)合計TotalCurrentAssets一年內(nèi)到期的非流動負(fù)債Currentportionofnon-curre

4、ntliabilities非流動資產(chǎn):Non-currentAssets其他流動負(fù)債Othercurrentliabilities可供出售金融資產(chǎn)Available-for-salesecurities流動負(fù)債合計TotalCurrentLiabilities持有至到期投資Hold-to-maturitysecurities非流動負(fù)債：Non-currentLiabilities長期應(yīng)收款Longtermreceivables長期借款Longtermborrowings長期股權(quán)投資Longterminvestments應(yīng)付Bondspayables投資性房地產(chǎn)Investmentpropert

5、ies長期應(yīng)付款Longtermpayables固定資產(chǎn)原值Fixedassets,gross專項應(yīng)付款Ear-markedpayables減：累計折舊Less:Accumulateddepreciation預(yù)計負(fù)債Contingentliabilities固定資產(chǎn)凈值Fixedassets,net遞延所得稅負(fù)債Deferredtaxliabilities固定資產(chǎn)清理Fixedassetsfordisposal其他非流動負(fù)債Othernon-currentliabilities在建工程Constructioninprogress(CIP)非流動負(fù)債合計Totalnon-currentliabi

6、lities無形資產(chǎn)Intangibleassets負(fù)債合計TotalLiabilities開發(fā)支出Developmentcosts所有者權(quán)益：ShareholdersEquity商譽(yù)Goodwill實(shí)收資本（或股本）Paid-incapital長期待攤費(fèi)用Expensesforlongtermamortization資本公積Capitalreserve遞延所得稅資產(chǎn)Deferredtax減：庫存股Less:Treasurystocks其他非流動資產(chǎn)Othernon-currentassets盈余公積Earningsreserve非流動資產(chǎn)合計TotalNon-currentAssets未分配

7、利潤Retainedearnings資產(chǎn)合計TotalAssets所有者權(quán)益合計Totalshareholdersequity負(fù)債與所有者權(quán)益合計TotalLiabilitiesandShareholdersEquity禾潤表IncomeStatement會企02表編制單位：年月日單位：CompanyName:AtDecemberof2010Unit:項目Items期末余額2010RMB000年初余額2009RMB000一、營業(yè)收入OperatingRevenue減：宮業(yè)成本Less:Costofgoodssold營業(yè)稅金及附力口Salestaxesandsurcharges銷售費(fèi)用Selli

8、ngexpenses管理費(fèi)用G&Aexpenses貝才務(wù)費(fèi)用Financialcost資產(chǎn)減值損失Assetsimpairments力口：公允價值發(fā)動收益（+、）Add:Gains/lossesonfairvaluechanges投資收益（+、一）Incomefrominvestments二、主營業(yè)務(wù)利潤OperatingProfit力口：營業(yè)外收入Add:Non-operatingincome減：營業(yè)外支出Less:Non-operatingexpenses其中：非流動資產(chǎn)處置損失Ofwhich:Lossesonnon-currentassetsdisposal三、利潤總額Profi

9、tBeforeTax減：所得稅Less:Incometax四、凈利潤NetProfit現(xiàn)金流量表CashFlowStatement項目Items2010RMB000一、經(jīng)宿活動廣生的現(xiàn)金流重Cashflowsfromoperatingactivities收至U銷售商品、提供勞務(wù)受至U的現(xiàn)金Cashreceivedfromsaleofproductsandservices收至U的稅費(fèi)返還Cashreceivedfromtaxrebate收至U其他與經(jīng)營活動相關(guān)的現(xiàn)金Cashreceivedfromotheroperatingactivities經(jīng)營活動現(xiàn)金流入小計Totalcashinflows

10、fromoperatingactivities購買商品、接受勞務(wù)支付的現(xiàn)金Purchaseofrawmaterialsandservices支付各項稅費(fèi)Paymentsoftaxesandsurcharges支付其他與經(jīng)營活動相關(guān)的現(xiàn)金Paymentsforotheroperatingactivities現(xiàn)金流出小計Totalcashoutflows經(jīng)宮活動產(chǎn)生的現(xiàn)金流重凈額Netcashflowsfromoperatingactivities一、投負(fù)活動廣生的現(xiàn)金StaCashflowsfrominvestmentactivities收回投資收至U的現(xiàn)金Proceedsfromdisposa

11、lofinvestments取得投資收益收到的現(xiàn)金Cashreceivedfrominvestments處置固止資產(chǎn)、無形資產(chǎn)、其他資產(chǎn)所收到的現(xiàn)金凈額Proceedsfromdisposaloffixedassetsintangibleassetsandotherassets收到的其他與投資活動相關(guān)的現(xiàn)金Cashreceivedfromotherinvestmentactivities投資活動現(xiàn)金流入小計Totalcashinflowsfrominvestmentactivities購建固定資產(chǎn)、無形資產(chǎn)、具他資產(chǎn)支付的現(xiàn)金Purchaseoffixedassets,intangibleas

12、setsan(otherassetsd投資支1寸的現(xiàn)金Increaseininvestments會企03表單位：Unit:編制單位：CompanyName:年月日AtDecemberof2010支付的其他與投資活動相關(guān)的現(xiàn)金Paymentsforotherinvestmentactivities投資活動現(xiàn)金流出小計Totalcashoutflowsfrominvestmentactivities投負(fù)活動產(chǎn)生的現(xiàn)金流重凈額Netcashflowsfrominvestmentactivities二、籌負(fù)活動產(chǎn)生的現(xiàn)金流重Cashflowsfromfinancingactivities吸收投資收到的

13、現(xiàn)金Capitalcontributionsfrominvestors取得借款收至U的現(xiàn)金Proceedsfrominterest-bearingloans(borrowings)收到的其他與籌資活動相關(guān)的現(xiàn)金Proceedsfromotherfinancingactivities籌資活動現(xiàn)金流入小計Totalcashinflowsfromfinancingactivities償還債務(wù)所支付的現(xiàn)金Repaymentsofinterest-bearingloans(borrowings)分配股利利潤或償還利息支付的現(xiàn)金Dividendpaidorinterestpaid支付的其他與籌資活動相關(guān)的現(xiàn)金Paymentsforotherfinancingactivities籌資活動現(xiàn)金流出小計Totalcashoutflowsfromfinancingactivities籌負(fù)活動產(chǎn)生的現(xiàn)金流重凈額Netcashflowsfromfinancingac