中英文對(duì)照版財(cái)務(wù)報(bào)表

一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面FINANCIALREPORTCOVER報(bào)表所屬期間之期末時(shí)間點(diǎn)PeriodEnded所屬月份ReportingPeriod報(bào)出日期SubmitDate記賬本位幣幣種LocalReportingCurrency審核人Verifier填表人Preparer二、資產(chǎn)負(fù)債表BalanceSheet資產(chǎn)Assets流淌資產(chǎn)CurrentAssets貨幣資金B(yǎng)ankandCash短期投資CurrentInvestment一年內(nèi)到期托付貸款Entrustedloanreceivableduewithinoneyear減：一年內(nèi)到期托付貸款減值預(yù)備LessImpairmentforEntrustedloanreceivableduewithinoneyear減：短期投資跌價(jià)預(yù)備LessImpairmentforcurrentinvestment短期投資凈額Netbalofcurrentinvestment應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收賬款A(yù)ccountreceivable減：應(yīng)收賬款壞賬預(yù)備LessBaddebtprovisionforAccountreceivable應(yīng)收賬款凈額NetbalofAccountreceivable其他應(yīng)收款Otherreceivable減：其他應(yīng)收款壞賬預(yù)備LessBaddebtprovisionforOtherreceivable其他應(yīng)收款凈額NetbalofOtherreceivable預(yù)付賬款Prepayment應(yīng)收補(bǔ)貼款Subsidyreceivable存貨Inventory減：存貨跌價(jià)預(yù)備LessProvisionforInventory存貨凈額NetbalofInventory已完工尚未結(jié)算款A(yù)mountduefromcustomerforcontractwork待攤費(fèi)用DeferredExpense一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinoneyear一年內(nèi)到期的應(yīng)收融資租賃款Financeleasereceivablesduewithinoneyear其他流淌資產(chǎn)Othercurrentassets流淌資產(chǎn)合計(jì)Totalcurrentassets長期投資Long-terminvestment長期股權(quán)投資Long-termequityinvestment托付貸款Entrustedloanreceivable長期債權(quán)投資Long-termdebtinvestment長期投資合計(jì)Totalforlong-terminvestment減：長期股權(quán)投資減值預(yù)備LessImpairmentforlong-termequityinvestment減：長期債權(quán)投資減值預(yù)備Less:Impairmentforlong-termdebtinvestment減：托付貸款減值預(yù)備LessProvisionforentrustedloanreceivable長期投資凈額Netbaloflong-terminvestment其中：合并價(jià)差I(lǐng)ncludeGoodwill(Negativegoodwill)固定資產(chǎn)Fixedassets固定資產(chǎn)原值Cost減：累計(jì)折舊LessAccumulatedDepreciation固定資產(chǎn)凈值Netbal減：固定資產(chǎn)減值預(yù)備LessImpairmentforfixedassets固定資產(chǎn)凈額NBVoffixedassets工程物資Materialholdsforconstructionoffixedassets在建工程Constructioninprogress減：在建工程減值預(yù)備LessImpairmentforconstructioninprogress在建工程凈額Netbalofconstructioninprogress固定資產(chǎn)清理Fixedassetstobedisposedof固定資產(chǎn)合計(jì)Totalfixedassets無形資產(chǎn)及其他資產(chǎn)Otherassets&Intangibleassets無形資產(chǎn)Intangibleassets減：無形資產(chǎn)減值預(yù)備LessImpairmentforintangibleassets無形資產(chǎn)凈額Netbalofintangibleassets長期盼攤費(fèi)用Long-termdeferredexpense融資租賃——未擔(dān)保余值residualvalues融資租賃——應(yīng)收融資租賃款Receivables其他長期資產(chǎn)Othernon-currentassets無形及其他長期資產(chǎn)合計(jì)Totalotherassets&intangibleassets遞延稅項(xiàng)DeferredTax遞延稅款借項(xiàng)DeferredTaxassets資產(chǎn)總計(jì)Totalassets負(fù)債及全部者〔或股東〕權(quán)益Liability&Equity流淌負(fù)債Currentliability短期借款Short-termloans應(yīng)付票據(jù)Notespayable應(yīng)付賬款A(yù)ccountspayable已結(jié)算尚未完工款預(yù)收賬款A(yù)dvancefromcustomers應(yīng)付工資Payrollpayable應(yīng)付福利費(fèi)Welfarepayable應(yīng)付股利Dividendpayable應(yīng)交稅金Taxespayable其他應(yīng)交款Otherfeespayable其他應(yīng)付款Otherpayable預(yù)提費(fèi)用AccruedExpense估量負(fù)債Provision遞延收益DeferredRevenue一年內(nèi)到期的長期負(fù)債Long-termliabilityduewithinoneyear其他流淌負(fù)債Othercurrentliability流淌負(fù)債合計(jì)Totalcurrentliability長期負(fù)債Long-termliability長期借款Long-termloans應(yīng)付債券Bondspayable長期應(yīng)付款Long-termpayable專項(xiàng)應(yīng)付款Grants&Subsidiesreceived其他長期負(fù)債Otherlong-termliability長期負(fù)債合計(jì)Totallong-termliability遞延稅項(xiàng)DeferredTax遞延稅款貸項(xiàng)DeferredTaxliabilities負(fù)債合計(jì)Totalliability少數(shù)股東權(quán)益Minorityinterests全部者權(quán)益〔或股東權(quán)益〕Owners’Equity實(shí)收資本〔或股本〕Paidincapital減；已歸還投資LessCapitalredemption實(shí)收資本〔或股本〕凈額NetbalofPaidincapital資本公積CapitalReserves盈余公積SurplusReserves其中：法定公益金Include:Statutoryreserves未確認(rèn)投資損失Unrealizedinvestmentlosses未安排利潤Retainedprofitsafterappropriation其中：本年利潤IncludeProfitsfortheyear外幣報(bào)表折算差額Translationreserve全部者〔或股東〕權(quán)益合計(jì)TotalEquity負(fù)債及全部者〔或股東〕權(quán)益合計(jì)TotalLiability&Equity三、利潤及利潤安排表Incomestatementandprofitappropriation一、主營業(yè)務(wù)收入Revenue減：主營業(yè)務(wù)本錢LessCostofSales主營業(yè)務(wù)稅金及附加SalesTax二、主營業(yè)務(wù)利潤〔虧損以“—”填列〕GrossProfitmeansloss)加：其他業(yè)務(wù)收入Add:Otheroperatingincome減：其他業(yè)務(wù)支出LessOtheroperatingexpense減：營業(yè)費(fèi)用Selling&Distributionexpense治理費(fèi)用G&Aexpense財(cái)務(wù)費(fèi)用Financeexpense三、營業(yè)利潤〔虧損以“—”填列〕Profitfromoperationmeansloss)加：投資收益〔虧損以“—”填列〕AddInvestmentincome補(bǔ)貼收入SubsidyIncome營業(yè)外收入Non-operatingincome減：營業(yè)外支出LessNon-operatingexpense四、利潤總額〔虧損總額以“—”填列〕ProfitbeforeTax減：所得稅LessIncometax少數(shù)股東損益Minorityinterest加：未確認(rèn)投資損失Add:Unrealizedinvestmentlosses五、凈利潤〔凈虧損以“—”填列〕Netprofitmeansloss)加：年初未安排利潤AddRetainedprofits其他轉(zhuǎn)入Othertransfer-in六、可供安排的利潤Profitavailablefordistributionmeansloss)減：提取法定盈余公積LessAppropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取職工嘉獎(jiǎng)及福利基金Appropriationofstaffincentiveandwelfarefund提取儲(chǔ)藏基金Appropriationofreservefund提取企業(yè)進(jìn)展基金Appropriationofenterpriseexpansionfund利潤歸還投資Capitalredemption七、可供投資者安排的利潤Profitavailableforownersdistribution減：應(yīng)付優(yōu)先股股利LessAppropriationofpreferenceshare’sdividend提取任意盈余公積Appropriationofdiscretionarysurplusreserve應(yīng)付一般股股利Appropriationofordinaryshare’sdividend轉(zhuǎn)作資本〔或股本〕的一般股股利Transferfromordinaryshare’sdividendtopaidincapital八、未安排利潤Retainedprofitafterappropriation補(bǔ)充資料：SupplementaryInformation:出售、處置部門或被投資單位收益Gainsondisposalofoperatingdivisionsorinvestments自然災(zāi)難發(fā)生損失Lossesfromnaturaldisaster會(huì)計(jì)政策變更增加〔或削減〕利潤總額Increase(decreaseinprofitduetochangesinaccountingpolicies4〔或削減利潤總額Increase(decreaseinprofitduetochangesinaccountingestimates．債務(wù)重組損失現(xiàn)金流量表CashFlowStatement一、經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量：CashFlowfromOperatingActivities:銷售商品、供給勞務(wù)收到的現(xiàn)金Cashreceivedfromsalesofgoodsorrenderingservices收到的稅費(fèi)返還Refundsoftaxes收到的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金Cashreceivedrelatingtootheroperatingactivities現(xiàn)金流入小計(jì)Sub-totalofcashinflows購置商品、承受勞務(wù)支付的現(xiàn)金Cashpaidforgoodsorreceivingservices支付給職工以及為職工支付的現(xiàn)金Cashpaidtoandonbehalfofemployees支付的各項(xiàng)稅費(fèi)Taxpayments支付的其他與經(jīng)營活動(dòng)有關(guān)的現(xiàn)金Cashpaidrelatingtootheroperatingactivities現(xiàn)金流出小計(jì)Sub-totalofcashoutflows經(jīng)營活動(dòng)產(chǎn)生的現(xiàn)金流量凈額NetCashFlowfromOperatingActivities二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量：CashFlowfromInvestingActivities:收回投資所收到的現(xiàn)金Cashreceivedfromdisposalofinvestments處置子公司和其他經(jīng)營單位收到的現(xiàn)金Cashreceivedfromdisposalofsubsidiaryorotheroperatingbusinessunits取得投資收益所收到的現(xiàn)金Cashreceivedfrominvestmentsincome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Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets購置子公司所收到的現(xiàn)金Cashreceivedbyacquisitionofsubsidiary收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金Cashreceivedrelatingtootherinvestingactivities現(xiàn)金流入小計(jì)Sub-totalofcashinflows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Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投資所支付的現(xiàn)金Cashpaidtoacquireinvestments支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金Cashpaymentsrelatingtootherinvestingactivities現(xiàn)金流出小計(jì)Sub-totalofcashoutflows投資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額NetCashFlowfromInvestingActivities三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：CashFlowfromFinancingActivities:吸取投資所收到的現(xiàn)金Cashreceivedbyinvestors借款所收到的現(xiàn)金Cashreceivedfromborrowings其中：從金融機(jī)構(gòu)借款所收到的現(xiàn)金IncludeCashreceivedfromfinancialinstitutionborrowings收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金Cashreceivedrelatingtootherfinancingactivities現(xiàn)金流入小計(jì)Sub-totalofcashinflows歸還債務(wù)所支付的現(xiàn)金Repaymentsofborrowings其中：歸還金融機(jī)構(gòu)債務(wù)所支付的現(xiàn)金IncludeRepaymentsoffinancialinstitutionborrowings安排股利、利潤和償付利息所支付的現(xiàn)金Dividendspaidprofitdistributedorinterestpaid支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金Cashpaymentsrelatingtootherfinancingactivities現(xiàn)金流出小計(jì)Sub-totalofcashoutflows籌資活動(dòng)產(chǎn)生的現(xiàn)金流量凈額NetCashFlowfromFinancingActivities四、匯率變動(dòng)對(duì)現(xiàn)金的影響額EffectofForeignCurrencyTranslation五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額NetIncrease(DecreaseinCashandCashEquivalents現(xiàn)金流量附表：SupplementaryInformation:1.將凈利潤調(diào)整為經(jīng)營活動(dòng)的現(xiàn)金流量：ReconciliationofNetProfittoCashFlowfromOperatingActivities:凈利潤NetProfit加：少數(shù)股東損益AddMinorityinterest加：計(jì)提的資產(chǎn)減值預(yù)備Impairmentlossesonassets固定資產(chǎn)折舊Depreciationoffixedassets無形資產(chǎn)攤銷Amortizationofintangibleassets長期盼攤費(fèi)用攤銷Amortizationoflong-termdeferredexpenses待攤費(fèi)用削減〔減：增加〕Decrease(increaseindeferredexpenses預(yù)提費(fèi)用增加〔減：削減〕Increase(decrease)inaccruedexpenses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)ondisposaloffixedassets,intangibleassetsandotherlong-termassets固定資產(chǎn)報(bào)廢損失Lossesonwrite-offoffixedassets財(cái)務(wù)費(fèi)用Financeexpense(income)投資損失〔減、收益〕Losses(gainsarisingfrominvestments遞延稅款貸款