新會計準(zhǔn)則下的英文版的會計報表.doc

一、企業(yè)財務(wù)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(fù)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：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價準(zhǔn)備 Less: Impairment for current investment 短期投資凈額 Net bal of current investment 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收賬款 Account receivable 減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable 應(yīng)收賬款凈額 Net bal of Account receivable 其他應(yīng)收款 Other receivable 減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable 其他應(yīng)收款凈額 Net bal of Other receivable 預(yù)付賬款 Prepayment應(yīng)收補貼款 Subsidy receivable存貨 Inventory 減：存貨跌價準(zhǔn)備 Less: Provision for Inventory 存貨凈額 Net bal of Inventory 已完工尚未結(jié)算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year 一年內(nèi)到期的應(yīng)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(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權(quán)投資 Long-term debt investment長期投資合計 Total for long-term investment減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable長期投資凈額 Net bal of long-term investment其中：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(zhǔn)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(zhǔn)備 Less: Impairment 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(zhǔn)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 deferred expense 融資租賃未擔(dān)保余值 Finance lease Unguaranteed residual values 融資租賃應(yīng)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(fù)債及所有者（或股東）權(quán)益 Liability & Equity流動負(fù)債 Current liability 短期借款 Short-term loans 應(yīng)付票據(jù) Notes payable 應(yīng)付賬款 Accounts payable 已結(jié)算尚未完工款 預(yù)收賬款 Advance from customers 應(yīng)付工資 Payroll payable 應(yīng)付福利費 Welfare payable 應(yīng)付股利 Dividend payable 應(yīng)交稅金 Taxes payable 其他應(yīng)交款 Other fees payable 其他應(yīng)付款 Other payable 預(yù)提費用 Accrued Expense 預(yù)計負(fù)債 Provision 遞延收益 Deferred Revenue 一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year 其他流動負(fù)債 Other current liability流動負(fù)債合計 Total current liability長期負(fù)債 Long-term liability 長期借款 Long-term loans 應(yīng)付債券 Bonds payable 長期應(yīng)付款 Long-term payable 專項應(yīng)付款 Grants & Subsidies received 其他長期負(fù)債 Other long-term liability長期負(fù)債合計 Total long-term liability遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities負(fù)債合計 Total liability少數(shù)股東權(quán)益 Minority interests所有者權(quán)益（或股東權(quán)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(rèn)投資損失 Unrealised investment losses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(quán)益合計 Total Equity負(fù)債及所有者（或股東）權(quán)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(wù)收入 Revenue 減：主營業(yè)務(wù)成本 Less: Cost of Sales主營業(yè)務(wù)稅金及附加 Sales Tax二、主營業(yè)務(wù)利潤（虧損以“”填列） Gross Profit ( - means loss) 加：其他業(yè)務(wù)收入 Add: Other operating income 減：其他業(yè)務(wù)支出 Less: Other operating expense 減：營業(yè)費用 Selling & Distribution expense管理費用 G&A expense財務(wù)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(rèn)投資損失 Add: Unrealised 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(zhuǎn)入 Other transfer-in六、可供分配的利潤 Profit available 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 Capital redemption七、可供投資者分配的利潤 Profit available for owners distribution 減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference shares dividend提取任意盈余公積 Appropriation of discretionary surplus reserve應(yīng)付普通股股利 Appropriation of ordinary shares dividend轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary shares dividend to paid in capital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(zāi)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 Increase (decrease) in profit due to changes in accounting estimates5 債務(wù)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(wù)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(guān)的現(xiàn)金 Cash 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(wù)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(guān)的現(xiàn)金 Cash paid relating to other operating activities現(xiàn)金流出小計 Sub-total of cash outflows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 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(guān)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(guān)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 Flow 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(gòu)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(guān)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(wù)所支付的現(xiàn)金 Repayments of borrowings 其中：償還金融機構(gòu)債務(wù)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(guān)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 Financing 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 interest 加：計提的資產(chǎn)減值準(zhǔn)備 Impairment losses on assets 固定資產(chǎn)折舊 Depreciation of fixed assets 無形資產(chǎn)攤銷 Amortisation of intangible assets 長期待攤費用攤銷 Amortisation of long-term deferred expenses 待攤費用減少（減：增加） Decrease (increase) in deferred expenses 預(yù)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(wù)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