企業(yè)財務(wù)會計報表與資產(chǎn)負(fù)債表

1、企業(yè)財務(wù)會計報報表封面 FIINANCIIAL REEPORT COVERR報表所屬期期間之期末時時間點 Periiod Ennded所屬月份 Reporrting Periood報出日期 Submiit Datte記賬本位幣幣幣種 Locaal Repportinng Currrencyy審核人 VVerifiier 填表人 Prepparer 資產(chǎn)負(fù)債表 Baalancee Sheeet資產(chǎn) Asssets流動資產(chǎn) Curreent Asssets貨幣資金 Bank and CCash短期投資 Curreent Innvestmment一年內(nèi)到期期委托貸款 Entrrustedd loan

2、n receeivablle duee withhin onne yeaar減：一年內(nèi)內(nèi)到期委托貸貸款減值準(zhǔn)備備 Lesss: Imppairmeent foor Enttrusteed loaan recceivabble duue witthin oone yeear減：短期投投資跌價準(zhǔn)備備 Lesss: Imppairmeent foor currrent invesstmentt短期投資凈凈額 Net bbal off currrent iinvesttment應(yīng)收票據(jù) Notess receeivablle應(yīng)收股利 Dividdend rreceivvable應(yīng)收利息 Interre

3、st rreceivvable應(yīng)收賬款 Accouunt reeceivaable減：應(yīng)收賬賬款壞賬準(zhǔn)備備 Lesss: Badd debtt provvisionn for Accouunt reeceivaable應(yīng)收賬款凈凈額 Net bal oof Acccount receiivablee其他應(yīng)收款款 Otheer recceivabble減：其他應(yīng)應(yīng)收款壞賬準(zhǔn)準(zhǔn)備 Lesss: Badd debtt provvisionn for Otherr receeivablle其他應(yīng)收款款凈額 Net bal oof Othher reeceivaable預(yù)付賬款 Prepaaymentt

4、應(yīng)收補貼款款 Subssidy rreceivvable存貨 Innventoory減：存貨跌跌價準(zhǔn)備 Lesss: Proovisioon forr Inveentoryy存貨凈額 Net bbal off Inveentoryy已完工尚未未結(jié)算款 Amouunt duue froom cusstomerr for contrract wwork待攤費用 Deferrred EExpensse一年內(nèi)到期期的長期債權(quán)權(quán)投資 Longg-termm debtt inveestmennt duee withhin onne yeaar一年內(nèi)到期期的應(yīng)收融資資租賃款 Finaance llease

5、receiivablees duee withhin onne yeaar其他流動資資產(chǎn) Otheer currrent assetts流動資產(chǎn)合合計 Totaal currrent assetts長期投資 Long-term invesstmentt長期股權(quán)投投資 Longg-termm equiity innvestmment委托貸款 Entruusted loan receiivablee長期債權(quán)投投資 Longg-termm debtt inveestmennt長期投資合合計 Totaal forr longg-termm inveestmennt減：長期股股權(quán)投資減值值準(zhǔn)備 Less

6、s: Imppairmeent foor lonng-terrm equuity iinvesttment減：長期債債權(quán)投資減值值準(zhǔn)備 Lesss: Imppairmeent foor lonng-terrm debbt invvestmeent減：委托貸貸款減值準(zhǔn)備備 Lesss: Proovisioon forr entrrustedd loann receeivablle長期投資凈凈額 Net bal oof lonng-terrm invvestmeent其中：合并并價差 Incllude: Goodwwill (Negattive ggoodwiill)固定資產(chǎn) Fixedd ass

7、eets固定資產(chǎn)原原值 Costt減：累計折折舊 Lesss: Acccumulaated DDeprecciatioon固定資產(chǎn)凈凈值 Net bbal減：固定資資產(chǎn)減值準(zhǔn)備備 Less: Impaairmennt forr fixeed asssets固定資產(chǎn)凈凈額 NBV of fiixed aassetss工程物資 Materrial hholds for cconstrructioon of fixedd asseets在建工程 Consttructiion inn proggress減：在建工工程減值準(zhǔn)備備 Lesss: Imppairmeent foor connstruccti

8、on in prrogresss在建工程凈凈額 Net bal oof connstrucction in prrogresss固定資產(chǎn)清清理 Fixeed asssets tto be dispoosed oof固定資產(chǎn)合合計 Totaal fixxed asssets無形資產(chǎn)及及其他資產(chǎn) Otheer asssets & Intaangiblle asssets無形資產(chǎn) Intanngiblee asseets減：無形資資產(chǎn)減值準(zhǔn)備備 Lesss: Imppairmeent foor inttangibble asssets無形資產(chǎn)凈凈額 Net bal oof inttangibble

9、asssets長期待攤費費用 Long-tterm ddeferrred exxpensee融資租賃未擔(dān)保余值 Finaance llease Unguuarantteed rresiduual vaalues融資租賃應(yīng)收融資租租賃款 Finaance llease Receeivablles其他長期資資產(chǎn) Otheer nonn-currrent aassetss無形及其他他長期資產(chǎn)合合計 Totaal othher asssets & inttangibble asssets遞延稅項 Deferrred TTax遞延稅款借借項 Defeerred Tax aassetss資產(chǎn)總計 Tota

10、ll asseets負(fù)債及所有有者（或股東東）權(quán)益 Liabbilityy & Eqquity流動負(fù)債 Curreent liiabiliity短期借款 Shortt-termm loanns應(yīng)付票據(jù) Notess payaable應(yīng)付賬款 Accouunts ppayablle已結(jié)算尚未未完工款預(yù)收賬款 Advannce frrom cuustomeers應(yīng)付工資 Payrooll paayablee應(yīng)付福利費費 Welffare ppayablle應(yīng)付股利 Dividdend ppayablle應(yīng)交稅金 Taxess payaable其他應(yīng)交款款 Otheer feees payyable

11、其他應(yīng)付款款 Otheer payyable預(yù)提費用 Accruued Exxpensee預(yù)計負(fù)債 Proviision遞延收益 Deferrred RRevenuue一年內(nèi)到期期的長期負(fù)債債 Longg-termm liabbilityy due withiin onee yearr其他流動負(fù)負(fù)債 Otheer currrent liabiility流動負(fù)債合合計 Totaal currrent liabiility長期負(fù)債 Long-term liabiility長期借款 Long-term loanss應(yīng)付債券 Bondss payaable長期應(yīng)付款款 Longg-termm paya

12、able專項應(yīng)付款款 Grannts & Subsiidies receiived其他長期負(fù)負(fù)債 Otheer lonng-terrm liaabilitty長期負(fù)債合合計 Totaal lonng-terrm liaabilitty遞延稅項 Deferrred TTax遞延稅款貸貸項 Defeerred Tax lliabillitiess負(fù)債合計 Totall liabbilityy少數(shù)股東權(quán)權(quán)益 Minoority interrests所有者權(quán)益益（或股東權(quán)權(quán)益） Owneers Equiity實收資本（或或股本） Paidd in ccapitaal減；已歸還還投資 Lesss: Ca

13、ppital redemmptionn實收資本（或或股本）凈額額 Net bal oof Paiid in capittal資本公積 Capittal Reeservees盈余公積 Surpllus Reeservees其中：法定定公益金 Incluude: SStatuttory rreservves未確認(rèn)投資資損失 Unreealiseed invvestmeent loosses未分配利潤潤 Retaained profiits affter aapproppriatiion其中：本年年利潤 Incllude: Profiits foor thee yearr外幣報表折折算差額 Tran

14、nslatiion reeservee所有者（或或股東）權(quán)益益合計 Totaal Equuity負(fù)債及所有有者（或股東東）權(quán)益合計計 Totaal Liaabilitty & EEquityy 利潤及利潤分配配表 Incoome sttatemeent annd proofit aapproppriatiion一、主營業(yè)業(yè)務(wù)收入 Revennue減：主營業(yè)業(yè)務(wù)成本 Lesss: Cosst of Saless主營業(yè)務(wù)稅稅金及附加 Salees Taxx二、主營業(yè)業(yè)務(wù)利潤（虧虧損以“”填列） Grosss Proofit ( - meeans lloss)加：其他業(yè)業(yè)務(wù)收入 Add: Othee

15、r opeeratinng inccome減：其他業(yè)業(yè)務(wù)支出 Lesss: Othher opperatiing exxpensee減：營業(yè)費費用 Sellling & Disttributtion eexpensse管理費用 G&A eexpensse財務(wù)費用 Finannce exxpensee三、營業(yè)利利潤（虧損以以“”填列） Profiit froom opeeratioon ( - meanns losss)加：投資收收益（虧損以以“”填列） Add: Inveestmennt inccome補貼收入 Subsiidy Inncome營業(yè)外收入入 Non-operaating inc

16、omme減：營業(yè)外外支出 Lesss: Nonn-operratingg expeense四、利潤總總額（虧損總總額以“”填列） Proffit beefore Tax減：所得稅稅 Lesss: Inccome ttax少數(shù)股東損損益 Minoority interrest加：未確認(rèn)認(rèn)投資損失 Add: Unreealiseed invvestmeent loosses五、凈利潤潤（凈虧損以以“”填列） Net pprofitt ( - meanss losss)加：年初未未分配利潤 Add: Retaained profiits其他轉(zhuǎn)入 Otherr trannsfer-in六、可供分分配的

17、利潤 Proffit avvailabble foor disstribuution( - meeans lloss)減：提取法法定盈余公積積 Lesss: Apppropriiationn of sstatuttory ssurpluus resservess提取法定公公益金 Apprropriaation of sttatutoory weelfaree fundd提取職工獎獎勵及福利基基金 Apprropriaation of sttaff iincenttive aand weelfaree fundd提取儲備基基金 Apprropriaation of reeservee fundd

18、提取企業(yè)發(fā)發(fā)展基金 Apprropriaation of ennterprrise eexpanssion ffund利潤歸還投投資 Capiital rredempption七、可供投投資者分配的的利潤 Proffit avvailabble foor ownners distrributiion減：應(yīng)付優(yōu)優(yōu)先股股利 Lesss: Apppropriiationn of ppreferrence sharees diividennd提取任意盈盈余公積 Apprropriaation of diiscrettionarry surrplus reserrve應(yīng)付普通股股股利 Apprropri

19、aation of orrdinarry shaares dividdend轉(zhuǎn)作資本（或或股本）的普普通股股利 Trannsfer from ordinnary sshares divvidendd to ppaid iin cappital八、未分配配利潤 Retaained profiit aftter appproprriatioon補充資料： Suppplemenntary Inforrmatioon:1 出售售、處置部門門或被投資單單位收益 Gainns on dispoosal oof opeeratinng divvisionns or invesstmentts2 自然然災(zāi)害發(fā)

20、生損損失 Lossses frrom naaturall disaaster3 會計計政策變更增增加（或減少少）利潤總額額 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting policcies4 會計計估計變更增增加（或減少少）利潤總額額 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting estimmates5 債務(wù)務(wù)重組損失 Lossses frrom deebt reestruccturinng 現(xiàn)金流量表 Cash Flo

21、w Stateement一、經(jīng)營活活動產(chǎn)生的現(xiàn)現(xiàn)金流量： Cashh Floww fromm Operratingg Actiivitiees:銷售商品、提提供勞務(wù)收到到的現(xiàn)金 Cashh receeived from saless of ggoods or reenderiing seervicees收到的稅費費返還 Refuunds oof taxxes收到的其他他與經(jīng)營活動動有關(guān)的現(xiàn)金金 Cashh receeived relatting tto othher opperatiing acctivitties現(xiàn)金流入小小計 Sub-totall of ccash iinflowws購買商

22、品、接接受勞務(wù)支付付的現(xiàn)金 Cashh paidd for goodss or rreceivving sservicces支付給職工工以及為職工工支付的現(xiàn)金金 Cashh paidd to aand onn behaalf off emplloyeess支付的各項項稅費 Tax paymeents支付的其他他與經(jīng)營活動動有關(guān)的現(xiàn)金金 Cashh paidd relaating to otther ooperatting aactiviities現(xiàn)金流出小小計 Sub-totall of ccash ooutfloows經(jīng)營活動產(chǎn)產(chǎn)生的現(xiàn)金流流量凈額 Net Cash Flow from Op

23、eraating Activvitiess二、投資活活動產(chǎn)生的現(xiàn)現(xiàn)金流量： Cashh Floww fromm Inveestingg Actiivitiees:收回投資所所收到的現(xiàn)金金 Cashh receeived from dispoosal oof invvestmeents處置子公司司和其他經(jīng)營營單位收到的的現(xiàn)金Cash receiived ffrom ddispossal off subssidiarry or otherr operratingg busiiness unitss取得投資收收益所收到的的現(xiàn)金 Cashh receeived from invesstmentts i

24、nccome處置固定資資產(chǎn)、無形資資產(chǎn)和其他長長期資產(chǎn)而收收到的現(xiàn)金凈凈額 Net cash receiived ffrom ddispossal off fixeed asssets, intanngiblee asseets annd othher loong-teerm asssets購買子公司司所收到的現(xiàn)現(xiàn)金 Cashh receeived by accquisiition of suubsidiiary收到的其他他與投資活動動有關(guān)的現(xiàn)金金 Cashh receeived relatting tto othher innvestiing acctivitties現(xiàn)金流入小小計 Sub-

25、totall of ccash iinflowws購建固定資資產(chǎn)、無形資資產(chǎn)和其他長長期資產(chǎn)所支支付的現(xiàn)金 Cashh paidd to aacquirre fixxed asssets, intaangiblle asssets aand otther llong-tterm aassetss投資所支付付的現(xiàn)金 Cashh paidd to aacquirre invvestmeents支付的其他他與投資活動動有關(guān)的現(xiàn)金金 Cashh paymments relatting tto othher innvestiing acctivitties現(xiàn)金流出小小計 Sub-totall of cc

26、ash ooutfloows投資活動產(chǎn)產(chǎn)生的現(xiàn)金流流量凈額 Net Cash Flow from Invessting Activvitiess三、籌資活活動產(chǎn)生的現(xiàn)現(xiàn)金流量： Cashh Floww fromm Finaancingg Actiivitiees:吸收投資所所收到的現(xiàn)金金 Cashh receeived by innvestoors借款所收到到的現(xiàn)金 Cashh receeived from borroowingss其中：從金金融機構(gòu)借款款所收到的現(xiàn)現(xiàn)金 Incllude: Cash receiived ffrom ffinanccial iinstittutionn borr

27、rowinggs收到的其他他與籌資活動動有關(guān)的現(xiàn)金金 Cashh receeived relatting tto othher fiinanciing acctivitties現(xiàn)金流入小小計 Sub-totall of ccash iinflowws償還債務(wù)所所支付的現(xiàn)金金 Repaaymentts of borroowingss其中：償還還金融機構(gòu)債債務(wù)所支付的的現(xiàn)金 Incllude: Repayymentss of ffinanccial iinstittutionn borrrowinggs分配股利、利利潤和償付利利息所支付的的現(xiàn)金 Diviidendss paidd, proofit

28、 ddistriibutedd or iintereest paaid支付的其他他與籌資活動動有關(guān)的現(xiàn)金金 Cashh paymments relatting tto othher fiinanciing acctivitties現(xiàn)金流出小小計 Sub-totall of ccash ooutfloows籌資活動產(chǎn)產(chǎn)生的現(xiàn)金流流量凈額 Net Cash Flow from Finanncing Activvitiess四、匯率變變動對現(xiàn)金的的影響額 Effeect off Foreeign CCurrenncy Trranslaation五、現(xiàn)金及及現(xiàn)金等價物物凈增加額 Net Increea

29、se (Decreease) in Caash annd Cassh Equuivaleents現(xiàn)金流量附附表： Suppllementtary IInformmationn:1.將凈利利潤調(diào)節(jié)為經(jīng)經(jīng)營活動的現(xiàn)現(xiàn)金流量： Recoonciliiationn of NNet Prrofit to Caash Fllow frrom Opperatiing Acctivitties:凈利潤 NNet Prrofit加：少數(shù)股股東損益 Add: Minoority interrest加：計提的的資產(chǎn)減值準(zhǔn)準(zhǔn)備 Impaairmennt lossses oon asssets固定資產(chǎn)折折舊 Deprr

30、eciattion oof fixxed asssets無形資產(chǎn)攤攤銷 Amorrtisattion oof inttangibble asssets長期待攤費費用攤銷 Amorrtisattion oof lonng-terrm defferredd expeenses待攤費用減減少（減：增增加） Decrrease (incrrease) in ddeferrred exxpensees預(yù)提費用增增加（減：減減少） Incrrease (decrrease) in aaccrueed exppensess處置固定資資產(chǎn)、無形資資產(chǎn)和其他長長期資產(chǎn)的損損失（減、收收益） Lossses (ggains) on ddispossal off fixeed asssets, intanngiblee asseets annd othher loong-teerm asssets固定資產(chǎn)報報廢損失 Lossses onn writte-offf of ffixed assetts財務(wù)費用 Finannce exxpensee (inccome)投資損失（減減、收益） Lossses (ggains) arissing ffrom iinvesttmentss遞延稅款貸貸款（減、借借項） Defeerred t