中英文對照版財務報表

1、一、企業(yè)財務會計報表封面 FINANCIAL REPORT COVER報表所屬期間之期末時間點 Period Ended所屬月份 Reporting Period報出日期 Submit Date記賬本位幣幣種 Local Reporting Currency審核人 Verifier填表人 Preparer二、資產(chǎn)負債表 Balance Sheet資產(chǎn) Assets流動資產(chǎn) Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year減:

2、一年內(nèi)到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year 減:短期投資跌價準備 Less: Impairment for current investment短期投資凈額 Net bal of current investment應收票據(jù) Notes receivable應收股利 Dividend receivable應收利息 Interest receivable應收賬款 Account receivable減:應收賬款壞賬準備 Less: Bad debt provision for A

3、ccount receivable應收賬款凈額 Net bal of Account receivable其他應收款 Other receivable減:其他應收款壞賬準備 Less: Bad debt provision for Other receivable其他應收款凈額 Net bal of Other receivable預付賬款 Prepayment應收補貼款 Subsidy receivable存貨 Inventory減:存貨跌價準備 Less: Provision for Inventory存貨凈額 Net bal of Inventory已完工尚未結算款 Amount due

4、 from customer for contract work待攤費用 Deferred Expense一年內(nèi)到期的長期債權投資 Long-term debt investment due within one year一年內(nèi)到期的應收融資租賃款 Finance lease receivables due within one year其他流動資產(chǎn) Other current assets流動資產(chǎn)合計 Total current assets長期投資 Long-term investment長期股權投資 Long-term equity investment委托貸款 Entrusted lo

5、an receivable長期債權投資 Long-term debt investment長期投資合計 Total for long-term investment減:長期股權投資減值準備 Less: Impairment for long-term equity investment 減:長期債權投資減值準備 Less: Impairment for long-term debt investment 減:委托貸款減值準備 Less: Provision for entrusted loan receivable長期投資凈額 Net bal of long-term investment其中

6、:合并價差 Include: Goodwill (Negative goodwill固定資產(chǎn) Fixed assets固定資產(chǎn)原值 Cost減:累計折舊 Less: Accumulated Depreciation固定資產(chǎn)凈值 Net bal減:固定資產(chǎn)減值準備 Less: Impairment for fixed assets固定資產(chǎn)凈額 NBV of fixed assets工程物資 Material holds for construction of fixed assets在建工程 Construction in progress減:在建工程減值準備 Less: Impairment

7、for construction in progress在建工程凈額 Net bal of construction in progress固定資產(chǎn)清理 Fixed assets to be disposed of固定資產(chǎn)合計 Total fixed assets無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets無形資產(chǎn) Intangible assets減:無形資產(chǎn)減值準備 Less: Impairment for intangible assets無形資產(chǎn)凈額 Net bal of intangible assets長期待攤費用 Long-term

8、 deferred expense融資租賃未擔保余值 Finance lease Unguaranteed residual values 融資租賃應收融資租賃款 Finance lease Receivables其他長期資產(chǎn) Other non-current assets無形及其他長期資產(chǎn)合計 Total other assets & intangible assets遞延稅項 Deferred Tax遞延稅款借項 Deferred Tax assets資產(chǎn)總計 Total assets負債及所有者(或股東權益 Liability & Equity流動負債 Current

9、liability短期借款 Short-term loans應付票據(jù) Notes payable應付賬款 Accounts payable已結算尚未完工款預收賬款 Advance from customers應付工資 Payroll payable應付福利費 Welfare payable應付股利 Dividend payable應交稅金 Taxes payable其他應交款 Other fees payable其他應付款 Other payable預提費用 Accrued Expense預計負債 Provision遞延收益 Deferred Revenue一年內(nèi)到期的長期負債 Long-te

10、rm liability due within one year 其他流動負債 Other current liability流動負債合計 Total current liability長期負債 Long-term liability長期借款 Long-term loans應付債券 Bonds payable長期應付款 Long-term payable專項應付款 Grants & Subsidies received其他長期負債 Other long-term liability長期負債合計 Total long-term liability遞延稅項 Deferred Tax遞延稅款

11、貸項 Deferred Tax liabilities負債合計 Total liability少數(shù)股東權益 Minority interests所有者權益(或股東權益 Owners Equity實收資本(或股本 Paid in capital減;已歸還投資 Less: Capital redemption實收資本(或股本凈額 Net bal of Paid in capital資本公積 Capital Reserves盈余公積 Surplus Reserves其中:法定公益金 Include: Statutory reserves未確認投資損失 Unrealized investment lo

12、sses未分配利潤 Retained profits after appropriation其中:本年利潤 Include: Profits for the year外幣報表折算差額 Translation reserve所有者(或股東權益合計 Total Equity負債及所有者(或股東權益合計 Total Liability & Equity三、利潤及利潤分配表 Income statement and profit appropriation一、主營業(yè)務收入 Revenue減:主營業(yè)務成本 Less: Cost of Sales主營業(yè)務稅金及附加 Sales Tax二、主營業(yè)務利

13、潤(虧損以“”填列 Gross Profit ( - means loss加:其他業(yè)務收入 Add: Other operating income減:其他業(yè)務支出 Less: Other operating expense減:營業(yè)費用 Selling & Distribution expense管理費用 G&A expense財務費用 Finance expense三、營業(yè)利潤(虧損以“”填列 Profit from operation ( - means loss加:投資收益(虧損以“”填列 Add: Investment income補貼收入 Subsidy Income營

14、業(yè)外收入 Non-operating income減:營業(yè)外支出 Less: Non-operating expense四、利潤總額(虧損總額以“”填列 Profit before Tax減:所得稅 Less: Income tax少數(shù)股東損益 Minority interest加:未確認投資損失 Add: Unrealized investment losses五、凈利潤(凈虧損以“”填列 Net profit ( - means loss加:年初未分配利潤 Add: Retained profits其他轉入 Other transfer-in六、可供分配的利潤 Profit availab

15、le for distribution( - means loss減:提取法定盈余公積 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund提取儲備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund利潤歸還投資 Capit

16、al redemption七、可供投資者分配的利潤 Profit available for owners distribution減:應付優(yōu)先股股利 Less: Appropriation of preference share s dividend提取任意盈余公積 Appropriation of discretionary surplus reserve應付普通股股利 Appropriation of ordinary share s dividend轉作資本(或股本的普通股股利 Transfer from ordinary share s dividend to paid in cap

17、ital八、未分配利潤 Retained profit after appropriation補充資料: Supplementary Information:1. 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments2. 自然災害發(fā)生損失 Losses from natural disaster3. 會計政策變更增加(或減少利潤總額 Increase (decrease in profit due to changes in accounting policies4. 會計估計變更增加 (或減少 利潤總額

18、 Increase (decrease in profit due to changes in accounting estimates5. 債務重組損失 Losses from debt restructuring現(xiàn)金流量表 Cash Flow Statement一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量: Cash Flow from Operating Activities:銷售商品、提供勞務收到的現(xiàn)金 Cash received from sales of goods or rendering services 收到的稅費返還 Refunds of taxes收到的其他與經(jīng)營活動有關的現(xiàn)金 Cash

19、received relating to other operating activities現(xiàn)金流入小計 Sub-total of cash inflows購買商品、接受勞務支付的現(xiàn)金 Cash paid for goods or receiving services支付給職工以及為職工支付的現(xiàn)金 Cash paid to and on behalf of employees支付的各項稅費 Tax payments支付的其他與經(jīng)營活動有關的現(xiàn)金 Cash paid relating to other operating activities現(xiàn)金流出小計 Sub-total of cash o

20、utflows經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Operating Activities二、投資活動產(chǎn)生的現(xiàn)金流量: Cash Flow from Investing Activities:收回投資所收到的現(xiàn)金 Cash received from disposal of investments處置子公司和其他經(jīng)營單位收到的現(xiàn)金Cash received from disposal of subsidiary or other operating business units取得投資收益所收到的現(xiàn)金 Cash received from investments

21、income處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)而收到的現(xiàn)金凈額Net cash received from disposal of fixed assets, intangible assets and other long-term assets購買子公司所收到的現(xiàn)金 Cash received by acquisition of subsidiary收到的其他與投資活動有關的現(xiàn)金 Cash received relating to other investing activities現(xiàn)金流入小計 Sub-total of cash inflows購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付

22、的現(xiàn)金Cash paid to acquire fixed assets, intangible assets and other long-term assets投資所支付的現(xiàn)金 Cash paid to acquire investments支付的其他與投資活動有關的現(xiàn)金 Cash payments relating to other investing activities現(xiàn)金流出小計 Sub-total of cash outflows投資活動產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Investing Activities三、籌資活動產(chǎn)生的現(xiàn)金流量: Cash Flo

23、w from Financing Activities:吸收投資所收到的現(xiàn)金 Cash received by investors借款所收到的現(xiàn)金 Cash received from borrowings其中:從金融機構借款所收到的現(xiàn)金 Include: Cash received from financial institution borrowings 收到的其他與籌資活動有關的現(xiàn)金 Cash received relating to other financing activities現(xiàn)金流入小計 Sub-total of cash inflows償還債務所支付的現(xiàn)金 Repaymen

24、ts of borrowings其中:償還金融機構債務所支付的現(xiàn)金 Include: Repayments of financial institution borrowings 分配股利、利潤和償付利息所支付的現(xiàn)金 Dividends paid, profit distributed or interest paid 支付的其他與籌資活動有關的現(xiàn)金 Cash payments relating to other financing activities現(xiàn)金流出小計 Sub-total of cash outflows籌資活動產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Finan

25、cing Activities四、匯率變動對現(xiàn)金的影響額 Effect of Foreign Currency Translation五、現(xiàn)金及現(xiàn)金等價物凈增加額 Net Increase (Decrease in Cash and Cash Equivalents現(xiàn)金流量附表： Supplementary Information: 1.將凈利潤調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities: 凈利潤 Net Profit 加：少數(shù)股東損益 Add: Minority inter

26、est 加：計提的資產(chǎn)減值準備 Impairment losses on assets 固定資產(chǎn)折舊 Depreciation of fixed assets 無形資產(chǎn)攤銷 Amortization of intangible assets 長期待攤費用攤銷 Amortization of long-term deferred expenses 待攤費用減少（減：增加） Decrease (increase in deferred expenses 預提費用增加（減：減少） Increase (decrease in accrued expenses 處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失（減、收益） Losses (gains on disposal of fixed assets, intangible assets and other long-term assets 固定資產(chǎn)報廢損失 Losses on write-off of fixed assets 財務費用 Finance expense (income 投資損失（減、收益） Losses (gains arising from investments 遞延稅款貸款（減、借項） Deferred tax cre