英文版資產(chǎn)負(fù)債表

完整英文版資產(chǎn)負(fù)債表、利潤(rùn)表及現(xiàn)金流量表2008-02-2701:03

資產(chǎn)負(fù)債表BalanceSheet項(xiàng)目

ITEM

貨幣資金

Cash

短期投資

Shortterminvestments

應(yīng)收票據(jù)

Notesreceivable

應(yīng)收股利

Dividendreceivable

應(yīng)收利息

Interestreceivable

應(yīng)收帳款

Accountsreceivable

其他應(yīng)收款Otherreceivables

預(yù)付帳款A(yù)ccountsprepaid

期貨保證金Futureguarantee

應(yīng)收補(bǔ)貼款A(yù)llowancereceivable

應(yīng)收出口退稅Exportdrawbackreceivable

存貨

Inventories

其中：原材料Including:Rawmaterials

產(chǎn)成品(庫(kù)存商品)Finishedgoods

待攤費(fèi)用

Prepaidanddeferredexpenses

待處理流動(dòng)資產(chǎn)凈損失

UnsettledG/Loncurrentassets

一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-termdebentureinvestmentfallingdueinayaear

其他流動(dòng)資產(chǎn)

Othercurrentassets

流動(dòng)資產(chǎn)合計(jì)

Totalcurrentassets

長(zhǎng)期投資：Long-terminvestment：

其中:長(zhǎng)期股權(quán)投資Includinglongtermequityinvestment

長(zhǎng)期債權(quán)投資Longtermsecuritiesinvestment

*合并價(jià)差I(lǐng)ncorporatingpricedifference

長(zhǎng)期投資合計(jì)

Totallong-terminvestment

固定資產(chǎn)原價(jià)Fixedassets-cost

減：累計(jì)折舊Less:AccumulatedDpreciation

固定資產(chǎn)凈值Fixedassets-netvalue

減：固定資產(chǎn)減值準(zhǔn)備

Less:Impairmentoffixedassets

固定資產(chǎn)凈額

Netvalueoffixedassets

固定資產(chǎn)清理

Disposaloffixedassets

工程物資

Projectmaterial

在建工程

ConstructioninProgress

待處理固定資產(chǎn)凈損失

UnsettledG/Lonfixedassets

固定資產(chǎn)合計(jì)Totaltangibleassets

無(wú)形資產(chǎn)

Intangibleassets

其中:土地使用權(quán)

Includinganduserights

遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）Deferredassets

其中:固定資產(chǎn)修理

Including:Fixedassetsrepair

固定資產(chǎn)改良支出Improvementexpenditureoffixedassets

其他長(zhǎng)期資產(chǎn)Otherlongtermassets

其中:特準(zhǔn)儲(chǔ)備物資

Amongit:Speciallyapprovedreservingmaterials

無(wú)形及其他資產(chǎn)合計(jì)

Totalintangibleassetsandotherassets

遞延稅款借項(xiàng)Deferredassetsdebits

資產(chǎn)總計(jì)

TotalAssets

資產(chǎn)負(fù)債表(續(xù)表)BalanceSheet項(xiàng)目

ITEM

短期借款

Short-termloans

應(yīng)付票款

Notespayable

應(yīng)付帳款

Accountspayab1e

預(yù)收帳款

Advancesfromcustomers

應(yīng)付工資

Accruedpayro1l

應(yīng)付福利費(fèi)Welfarepayable

應(yīng)付利潤(rùn)(股利)

Profitspayab1e

應(yīng)交稅金

Taxespayable

其他應(yīng)交款Otherpayabletogovernment

其他應(yīng)付款Othercreditors

預(yù)提費(fèi)用

Provisionforexpenses

預(yù)計(jì)負(fù)債

Accruedliabilities

一年內(nèi)到期的長(zhǎng)期負(fù)債

Longtermliabilitiesduewithinoneyear

其他流動(dòng)負(fù)債

Othercurrentliabilities

流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities

長(zhǎng)期借款

Long-termloanspayable

應(yīng)付債券

Bondspayable

長(zhǎng)期應(yīng)付款long-termaccountspayable

專項(xiàng)應(yīng)付款Specialaccountspayable

其他長(zhǎng)期負(fù)債

Otherlong-termliabilities

其中:特準(zhǔn)儲(chǔ)備資金Including:Specialreservefund

長(zhǎng)期負(fù)債合計(jì)

Totallongtermliabilities

遞延稅款貸項(xiàng)

Deferredtaxationcredit

負(fù)債合計(jì)

Totalliabilities

*少數(shù)股東權(quán)益

Minorityinterests

實(shí)收資本(股本)

SubscribedCapital

國(guó)家資本

Nationalcapital

集體資本

Collectivecapital

法人資本

Legalperson"scapital

其中:國(guó)有法人資本

Including:State-ownedlegalperson"scapital

46)Cashpaymentsofinterestexpenses

47)Cashpaymentsforfinanceleases

48)Cashpaymentsforreductionofregisteredcapital

51)Othercashpaymentsrelatingtofinancingactivities

52)Sub-totalofcashoutflows

53)Netcashflowsfromfinancingactivities

4.EffectofForeignExchangeRateChangesonCash

5.NetIncreaseinCashandCashEquivalents

SupplementalInformation1.InvestingandFinancingActivitiesthatdonotInvolvein

CashReceiptsandPayments

56)Repaymentofdebtsbythetransferoffixedassets

57)Repaymentofdebtsbythetransferofinvestments

58)Investmentsintheformoffixedassets

59)Repaymentsofdebtsbythetransferofinvestories

2.ReconciliationofNetProfittoCashFlowsfromOperating

Activities

62)Netprofit

63)Addprovisionforbaddebtorbaddebtwrittenoff

64)Depreciationoffixedassets

65)Amortizationofintangibleassets

Lossesondisposaloffixedassets,intangibleassets

66)andotherlong-termassets(ordeduct:gains)

67)Lossesonscrappingoffixedassets

68)Financialexpenses

69)Lossesarisingfrominvestments(ordeduct:gains)

70)Deferedtaxcredit(ordeduct:debit)

71)Decreaseininventories(ordeduct：increase)

72)Decreaseinoperatingreceivables(ordeduct:increase)

73)Increaseinoperatingpayables(ordeduct:decrease)

74)Netpaymentonvalueaddedtax(ordeduct:netreceipts

75)Netcashflowsfromoperatingactivities

3.NetIncreaseinCashandCashEquivalents

76)cashattheendoftheperiod

77)Less:cashatthebeginningoftheperiod

78)Plus:cashequivalentsattheendoftheperiod

79)Less:cashequivalentsatthebeginningoftheperiod

80)Netincreaseincashandcashequivalents

Reference：BBS.KJ86.COM發(fā)表評(píng)論|舉報(bào)日志閱讀(3871)|評(píng)論(31)1樓扈永福2008-02-2710:08回復(fù)發(fā)站內(nèi)信還好，就是看不懂，有沒(méi)有中英文對(duì)照的?。。?樓扈永福2008-02-2710:13回復(fù)發(fā)站內(nèi)信現(xiàn)金流量表CashFlowsStatement

Preparedby:Period:Unit:

Items

1.CashFlowsfromOperatingActivities:

01)Cashreceivedfromsalesofgoodsorrenderingofservices

02)Rentalreceived

Valueaddedtaxonsalesreceivedandrefundsofvalue

03)addedtaxpaid

04)Refundofothertaxesandlevyotherthanvalueaddedtax

07)Othercashreceivedrelatingtooperatingactivities

08)Sub-totalofcashinflows

09)Cashpaidforgoodsandservices

10)Cashpaidforoperatingleases

11)Cashpaidtoandonbehalfofemployees

12)Valueaddedtaxonpurchasespaid

13)Incometaxpaid

14)Taxespaidotherthanvalueaddedtaxandincometax

17)Othercashpaidrelatingtooperatingactivities

18)Sub-totalofcashoutflows

19)Netcashflowsfromoperatingactivities

2.CashFlowsfromInvestingActivities:

20)Cashreceivedfromreturnofinvestments

21)Cashreceivedfromdistributionofdividendsorprofits

22)Cashreceivedfrombondinterestincome

Netcashreceivedfromdisposaloffixedassets,intangible

23)assetsandotherlong-termassets

26)Othercashreceivedrelatingtoinvestingactivities

27)Sub-totalofcashinflows

Cashpaidtoacquirefixedassets,intangibleassets

28)andotherlong-termassets

29)Cashpaidtoacquireequityinvestments

30)Cashpaidtoacquiredebtinvestments

33)Othercashpaidrelatingtoinvestingactivities

34)Sub-totalofcashoutflows

35)Netcashflowsfrominvestingactivities

3.CashFlowsfromFinancingActivities:

36)Proceedsfromissuingshares

37)Proceedsfromissuingbonds

38)Proceedsfromborrowings

41)Otherproceedsrelatingtofinancingactivities

42)Sub-totalofcashinflows

43)Cashrepaymentsofamountsborrowed

44)Cashpaymentsofexpensesonanyfinancingactivities

45)Cashpaymentsfordistributionofdividendsorprofits

46)Cashpaymentsofinterestexpenses

47)Cashpaymentsforfinanceleases

48)Cashpaymentsforreductionofregisteredcapital

51)Othercashpaymentsrelatingtofinancingactivities

52)Sub-totalofcashoutflows

53)Netcashflowsfromfinancingactivities

4.EffectofForeignExchangeRateChangesonCash

5.NetIncreaseinCashandCashEquivalents

SupplementalInformation

1.InvestingandFinancingActivitiesthatdonotInvolvein

CashReceiptsandPayments

56)Repaymentofdebtsbythetransferoffixedassets

57)Repaymentofdebtsbythetransferofinvestments

58)Investmentsintheformoffixedassets

59)Repaymentsofdebtsbythetransferofinvestories

2.ReconciliationofNetProfittoCashFlowsfromOperating

Activities

62)Netprofit

63)Addprovisionforbaddebtorbaddebtwrittenoff

64)Depreciationoffixedassets

65)Amortizationofintangibleassets

Lossesondisposaloffixedassets,intangibleassets

66)andotherlong-termassets(ordeduct:gains)

67)Lossesonscrappingoffixedassets

68)Financialexpenses

69)Lossesarisingfrominvestments(ordeduct:gains)

70)Deferedtaxcredit(ordeduct:debit)

71)Decreaseininventories(ordeduct：increase)

72)Decreaseinoperatingreceivables(ordeduct:increase)

73)Increaseinoperatingpayables(ordeduct:decrease)

74)Netpaymentonvalueaddedtax(ordeduct:netreceipts

75)Netcashflowsfromoperatingactivities

3.NetIncreaseinCashandCashEquivalents

76)cashattheendoftheperiod

77)Less:cashatthebeginningoftheperiod

78)Plus:cashequivalentsattheendoftheperiod

79)Less:cashequivalentsatthebeginningoftheperiod

80)Netincreaseincashandcashequivalents

現(xiàn)金流量表的現(xiàn)金流量聲明

擬制人：時(shí)間：?jiǎn)挝唬?/p>

項(xiàng)目

1.cash流量從經(jīng)營(yíng)活動(dòng)：

01）所收到的現(xiàn)金從銷售貨物或提供勞務(wù)

02）收到的租金

增值稅銷售額收到退款的價(jià)值

03）增值稅繳納

04）退回的其他稅收和征費(fèi)以外的增值稅

07）其他現(xiàn)金收到有關(guān)經(jīng)營(yíng)活動(dòng)

08）分，總現(xiàn)金流入量

09）用現(xiàn)金支付的商品和服務(wù)

10）用現(xiàn)金支付經(jīng)營(yíng)租賃

11）用現(xiàn)金支付，并代表員工

12）增值稅購(gòu)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(guān)的經(jīng)營(yíng)活動(dòng)

18）分，總的現(xiàn)金流出

19）凈經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量

2.cash流向與投資活動(dòng)：

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(rùn)

22）所收到的現(xiàn)金從國(guó)債利息收入

現(xiàn)金凈額收到的處置固定資產(chǎn)，無(wú)形資產(chǎn)

23）資產(chǎn)和其他長(zhǎng)期資產(chǎn)

26）其他收到的現(xiàn)金與投資活動(dòng)

27）小計(jì)的現(xiàn)金流入量

用現(xiàn)金支付購(gòu)建固定資產(chǎn)，無(wú)形資產(chǎn)

28）和其他長(zhǎng)期資產(chǎn)

29）用現(xiàn)金支付，以獲取股權(quán)投資

30）用現(xiàn)金支付收購(gòu)債權(quán)投資

33）其他現(xiàn)金支付的有關(guān)投資活動(dòng)

34）分，總的現(xiàn)金流出

35）的凈現(xiàn)金流量，投資活動(dòng)產(chǎn)生

3.cash流量籌資活動(dòng)：

36）的收益，從發(fā)行股票

37）的收益，由發(fā)行債券

38）的收益，由借款

41）其他收益有關(guān)的融資活動(dòng)

42），小計(jì)的現(xiàn)金流入量

43）的現(xiàn)金償還債務(wù)所支付的

44）現(xiàn)金支付的費(fèi)用，對(duì)任何融資活動(dòng)

45）支付現(xiàn)金，分配股利或利潤(rùn)

46）以現(xiàn)金支付的利息費(fèi)用

47）以現(xiàn)金支付，融資租賃

48）以現(xiàn)金支付，減少注冊(cè)資本

51）其他現(xiàn)金收支有關(guān)的融資活動(dòng)

52）分，總的現(xiàn)金流出

53）的凈現(xiàn)金流量從融資活動(dòng)

4.effect的外匯匯率變動(dòng)對(duì)現(xiàn)金

5.net增加現(xiàn)金和現(xiàn)金等價(jià)物

補(bǔ)充資料

1.investing活動(dòng)和籌資活動(dòng)，不參與

現(xiàn)金收款和付款

56）償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn)

57）償還債務(wù)的轉(zhuǎn)移投資

58）投資在形成固定資產(chǎn)

59）償還債務(wù)的轉(zhuǎn)移庫(kù)存量

2.reconciliation凈利潤(rùn)現(xiàn)金流量從經(jīng)營(yíng)

活動(dòng)

62）凈利潤(rùn)

63）補(bǔ)充規(guī)定的壞帳或不良債務(wù)注銷

64）固定資產(chǎn)折舊

65）無(wú)形資產(chǎn)攤銷

損失處置固定資產(chǎn)，無(wú)形資產(chǎn)

66）和其他長(zhǎng)期資產(chǎn)（或減：收益）

67）損失固定資產(chǎn)報(bào)廢

68）財(cái)務(wù)費(fèi)用

69）引起的損失由投資管理（或減：收益）

70）defered稅收抵免（或減：借記卡）

71）減少存貨（或減：增加）

72）減少經(jīng)營(yíng)性應(yīng)收（或減：增加）

73）增加的經(jīng)營(yíng)應(yīng)付賬款（或減：減少）

74）凈支付的增值稅（或減：收益凈額

75）凈經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量

3.net增加現(xiàn)金和現(xiàn)金等價(jià)物

76）的現(xiàn)金，在此期限結(jié)束

77）減：現(xiàn)金期開(kāi)始

78）加：現(xiàn)金等價(jià)物在此期限結(jié)束

79）減：現(xiàn)金等價(jià)物期開(kāi)始

80），凈增加現(xiàn)金和現(xiàn)金等價(jià)物3樓扈永福2008-02-2710:14回復(fù)發(fā)站內(nèi)信項(xiàng)目項(xiàng)目

貨幣資金現(xiàn)金

短期投資短期投資

應(yīng)收票據(jù)應(yīng)收票據(jù)

應(yīng)收股利應(yīng)收股息

應(yīng)收利息應(yīng)收利息

應(yīng)收帳款應(yīng)收賬款

其他應(yīng)收款其他應(yīng)收款

預(yù)付帳款預(yù)付帳戶

期貨保證金未來(lái)的保證

應(yīng)收補(bǔ)貼款免稅額應(yīng)收款

應(yīng)收出口退稅出口退稅應(yīng)收款

存貨清單

其中：原材料包括：原料

產(chǎn)成品（庫(kù)存商品），產(chǎn)成品

待攤費(fèi)用，預(yù)付及待攤費(fèi)用

待處理流動(dòng)資產(chǎn)凈損失不了了之g/L的對(duì)流動(dòng)資產(chǎn)

一年內(nèi)到期的長(zhǎng)期債權(quán)投資長(zhǎng)期債券投資下降，是由于在一個(gè)yaear

其他流動(dòng)資產(chǎn)其他流動(dòng)資產(chǎn)

流動(dòng)資產(chǎn)合計(jì)流動(dòng)資產(chǎn)總額

長(zhǎng)期投資：長(zhǎng)期投資：

其中：長(zhǎng)期股權(quán)投資包括長(zhǎng)期股權(quán)投資

長(zhǎng)期債權(quán)投資長(zhǎng)期證券投資

*合并價(jià)差把差價(jià)

長(zhǎng)期投資合計(jì)總長(zhǎng)期投資

固定資產(chǎn)原價(jià)固定資產(chǎn)成本

減：累計(jì)折舊減：累計(jì)dpreciation

固定資產(chǎn)凈值固定資產(chǎn)-凈值

減：固定資產(chǎn)減值準(zhǔn)備減：減值的固定資產(chǎn)

固定資產(chǎn)凈額固定資產(chǎn)凈值

固定資產(chǎn)清理處置固定資產(chǎn)

工程物資工程材料

在建工程建設(shè)進(jìn)度

待處理固定資產(chǎn)凈損失不了了之g/L的固定資產(chǎn)

固定資產(chǎn)合計(jì)總有形資產(chǎn)

無(wú)形資產(chǎn)無(wú)形資產(chǎn)

其中：土地使用權(quán)包括使用權(quán)

遞延資產(chǎn)（長(zhǎng)期待攤費(fèi)用）遞延資產(chǎn)

其中：固定資產(chǎn)修理，其中包括：固定資產(chǎn)修理

固定資產(chǎn)改良支出改善的開(kāi)支，固定資產(chǎn)

其他長(zhǎng)期資產(chǎn)其他長(zhǎng)期資產(chǎn)

其中：特準(zhǔn)儲(chǔ)備物資中，它：特別批準(zhǔn)保留的材料

無(wú)形及其他資產(chǎn)合計(jì)總無(wú)形資產(chǎn)及其他資產(chǎn)