中英文財務(wù)報表

新會計準(zhǔn)則下的英文版的會計報表一、企業(yè)財務(wù)會計報表封面 FINANCIALREPORTCOVER報表所屬期間之期末時間點 PeriodEnded所屬月份 ReportingPeriod報出日期 Submit Date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流動資產(chǎn) CurrentAssets貨幣資金 CashandCashEquivalents短期投資 Short-termInvestment一年內(nèi)到期委托貸款EntrustedLoanReceivableDuewithinOneYear減：一年內(nèi)到期委托貸款減值準(zhǔn)備Deduct:DepreciationReserveforEntrustedLoanReceivableDuewithinOneYearInvestment短期投資凈額應(yīng)收票據(jù)Investment短期投資凈額應(yīng)收票據(jù)應(yīng)收股利應(yīng)收利息應(yīng)收賬款NetValueofShort-termInvestmentNotesReceivableDividendsReceivableInterestReceivableAccountsReceivable減：應(yīng)收賬款壞賬準(zhǔn)備 Deduct:BadDebtReserveforAccountsReceivable應(yīng)收賬款凈額NetValueofAccountsReceivable其他應(yīng)收款 OtherReceivable減：其他應(yīng)收款壞賬準(zhǔn)備 Deduct:BadDebtReserveforOtherReceivable其他應(yīng)收款凈額NetValueofOtherReceivable預(yù)付賬款 Prepayment應(yīng)收補貼款SubsidyReceivable存貨Inventory減：存貨跌價準(zhǔn)備 Deduct:InventoryFallingPriceReserve存貨凈額 NetValueofInventory已完工尚未結(jié)算款 AmountDuefromCustomerforContractWork待攤費用 DeferredExpense一年內(nèi)到期的長期債權(quán)投資Long-termInvestmentonBondsDuewithinOneYear一年內(nèi)到期的應(yīng)收融資租賃款FinancialLeaseReceivableDuewithinOne一年內(nèi)到期的應(yīng)收融資租賃款Year其他流動資產(chǎn) OtherCurrentAssets流動資產(chǎn)合計TotalCurrentAssets長期投資Long-termInvestment長期股權(quán)投資 Long-termInvestmentonStocks

委托貸款長期債權(quán)投資委托貸款長期債權(quán)投資長期投資合計減：長期股權(quán)投資減值準(zhǔn)備InvestmentonStocks減：長期債權(quán)投資減值準(zhǔn)備InvestmentonBonds減：委托貸款減值準(zhǔn)備長期投資凈額其中：合并價差固定資產(chǎn)Fixed固定資產(chǎn)原值Long-termInvestmentonBondsTotalLong-termInvestmentDeduct:DepreciationReserveforLong-termDeduct:DepreciationReserveforLong-termDeduct:DepreciationReserveforEntrustedLoanNetValueofLong-termInvestmentInclude:Cost-BookValueDifferentialsAssetsOriginalValueofFixedAsset減：累計折舊固定資產(chǎn)凈值 減：累計折舊固定資產(chǎn)凈值 Net減：固定資產(chǎn)減值準(zhǔn)備固定資產(chǎn)凈額 Net工程物資ProjectValueofFixedAssetsDeduct:DepreciationReserveforFixedAssetsValueofFixedAssetsGoodsandMaterial在建工程 ConstructioninProgress減：在建工程減值準(zhǔn)備 Deduct:DepreciationReserveforConstructioninProgressNetValueofConstructioninProgressDisposalofFixedAssetsNetValueofConstructioninProgressDisposalofFixedAssetsTotalFixedAssetsIntangibleAssets&OtherAssetsIntangibleAssetsDeduct:DepreciationReserveforIntangibleAssets固定資產(chǎn)清理固定資產(chǎn)合計無形資產(chǎn)及其他資產(chǎn)減：無形資產(chǎn)減值準(zhǔn)備無形資產(chǎn)凈額減：無形資產(chǎn)減值準(zhǔn)備無形資產(chǎn)凈額長期待攤費用融資租賃一一未擔(dān)保余值NetValueofIntangibleAssetsLong-termDeferredExpenseFinancialLease-UnguaranteedResidualValues融資租賃一一應(yīng)收融資租賃款FinancialLease融資租賃一一應(yīng)收融資租賃款Receivable其他長期資產(chǎn)OtherLong-termAssets無形及其他長期資產(chǎn)合計TotalofIntangibleAssets&OtherAssets遞延稅項 DeferredTax遞延稅款借項 DeferredTaxDebits資產(chǎn)總計 TotalAssets負(fù)債及所有者(或股東)權(quán)益Liability&Owners’(Shareholders)Equity流動負(fù)債 CurrentLiability短期借款 Short-termLoans應(yīng)付票據(jù) NotesPayable應(yīng)付賬款 AccountsPayable已結(jié)算尚未完工款UnearnedReceivable預(yù)收賬款 DepositReceived應(yīng)付工資 PayrollPayable

應(yīng)付福利費應(yīng)付股利應(yīng)付福利費應(yīng)付股利應(yīng)交稅金其他應(yīng)交款其他應(yīng)付款預(yù)提費用預(yù)計負(fù)債遞延收益DividendPayableTaxesPayableOtherFeesPayableOtherPayableAccruedExpenseAccruedLiabilitiesDeferredRevenueLong-termLiabilityDuewithinOneYearDeferredRevenueLong-termLiabilityDuewithinOneYearOtherCurrentLiabilityTotalCurrentLiabilityLong-termLiabilityLong-termLoansBondsPayableLong-termPayableSpecialPayableOtherLong-termLiabilityTotalLong-termLiability其他流動負(fù)債流動負(fù)債合計長期負(fù)債長期借款應(yīng)付債券長期應(yīng)付款專項應(yīng)付款其他長期負(fù)債長期負(fù)債合計遞延稅項 DeferredTax遞延稅款貸項 DeferredTaxLiabilities負(fù)債合計 TotalLiability少數(shù)股東權(quán)益 MinorityEquity所有者權(quán)益（或股東權(quán)益） Owners’（Shareholders）Equity實收資本（或股本） Paid-inCapital減；已歸還投資 Deduct:InvestmentReturned實收資本（或股本）凈額NetValueofPaid-inCapital資本公積 CapitalReserves盈余公積 SurplusReserves其中：法定公益金 Include:LegalPublicWelfareFund未確認(rèn)投資損失 UnrealizedInvestmentLosses未分配利潤 UndistributedProfits其中：本年利潤 Include:CurrentYearProfit夕卜幣報表折算差額 ConvertedDifferenceinForeignCurrencyStatements所有者（或股東）權(quán)益合計 TotalOwners’（Shareholders）Equity負(fù)債及所有者（或股東）權(quán)益合計TotalLiability&Owners’（Shareholders）Equity

、利潤及利潤分配表 ProfitandStatementofProfitDistribution主營業(yè)務(wù)收入 PrimeOperatingRevenue減：主營業(yè)務(wù)成本Deduct:CostofPrimeOperating主營業(yè)務(wù)稅金及附加 TaxandAssociatedChargeforPrimeOperating主營業(yè)務(wù)利潤(虧損以“一”填列)PrimeOperatingProfit(—meansloss)加：其他業(yè)務(wù)收入減：其他業(yè)務(wù)支出減：營業(yè)費用管理費用加：其他業(yè)務(wù)收入減：其他業(yè)務(wù)支出減：營業(yè)費用管理費用財務(wù)費用Deduct:OtherOperatingExpenseOperatingExpensesAdministrativeExpensesFinanceCharge營業(yè)利潤(虧損以“一”填列) OperatingProfit(-meansloss)加：投資收益(虧損以“一”填列)Add:InvestmentIncome補貼收入 SubsidizeRevenue營業(yè)外收入Non-OperatingIncome減：營業(yè)外支出 Deduct:Non-OperatingExpense利潤總額(虧損總額以“一”填列) TotalProfit(-meansloss)減：所得稅Deduct:IncomeTax少數(shù)股東損益MinorityGainandLoss加：未確認(rèn)投資損失Add:UnrealizedInvestmentLosses凈利潤(凈虧損以“一”填列)NetProfit(-meansloss)加：年初未分配利潤Add:UndistributedProfitsattheBeginningoftheYear其他轉(zhuǎn)入OtherTransfer-in可供分配的利潤 ProfitAvailableforDistribution(-meansloss)減：提取法定盈余公積Deduct:WithdrawalLegalSurplus提取法定公益金WithdrawalLegalPublicWelfareFund提取職工獎勵及福利基金 WithdrawalStuffandWorkers’BonusandWelfareFund提取儲備基金 WithdrawalReserveFund提取企業(yè)發(fā)展基金WithdrawalReserveforBusinessExpansion利潤歸還投資ProfitCapitalizedonReturnofInvestment可供投資者分配的利潤 ProfitAvailableforOwners’Distribution減：應(yīng)付優(yōu)先股股利Deduct:PreferredStockDividendsPayable提取任意盈余公積 WithdrawalOtherCommonAccumulationFund應(yīng)付普通股股利CommonStockDividendsPayable轉(zhuǎn)作資本(或股本)的普通股股利 CommonStockDividendsChangetoAssets(orStock)未分配利潤 UndistributedProfit補充資料： SupplementaryInformation:出售、處置部門或被投資單位收益 GainsonDisposalofOperatingDivisionsorInvestments自然災(zāi)害發(fā)生損失 LossesfromNaturalDisaster會計政策變更增加(或減少)利潤總額 Increase(Decrease)inProfitDuetoChangesofAccountingPolicies會計估計變更增加(或減少)利潤總額 Increase(Decrease)inProfitDuetoChangesofAccountingEstimates債務(wù)重組損失 LossesfromDebtRestructuring現(xiàn)金流量表CashFlowStatement現(xiàn)金流量表CashFlowStatement一、 經(jīng)營活動產(chǎn)生的現(xiàn)金流量：CashFlowfromOperatingActivities:銷售商品、提供勞務(wù)收到的現(xiàn)金CashReceivedfromSalesofGoodsorRenderingServices收到的稅費返還 RefundsofTaxesandLevies收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金OtherCashReceivedRelatingtoOperatingActivities現(xiàn)金流入小計 Sub-TotalofCashInflows購買商品、接受勞務(wù)支付的現(xiàn)金CashPaidforCommoditiesandServices支付給職工以及為職工支付的現(xiàn)金 CashPaidtoandonBehalfofEmployees支付的各項稅費 PaymentsofAllTypesofTaxes支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金OtherCashPaidRelatingtoOperatingActivities現(xiàn)金流出小計 Sub-TotalofCashOutflows經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 NetCashFlowsfromOperatingActivities二、 投資活動產(chǎn)生的現(xiàn)金流量： CashFlowfromInvestmentActivities: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 CashReceivedfromReturnsonInvestments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購買子公司所收到的現(xiàn)金 CashReceivedbyAcquisitionofSubsidiary收到的其他與投資活動有關(guān)的現(xiàn)金OtherCashReceivedRelatingtoInvestmentActivities現(xiàn)金流入小計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有關(guān)的現(xiàn)金OtherCashPaymentsRelatingtoInvestmentActivities現(xiàn)金流出小計Sub-TotalofCashOutflows投資活動產(chǎn)生的現(xiàn)金流量凈額NetCashFlowfromInvestmentActivities三、 籌資活動產(chǎn)生的現(xiàn)金流量： CashFlowfromFinancingActivities:吸收投資所收到的現(xiàn)金 CashReceivedbyInvestors借款所收到的現(xiàn)金 CashReceivedfromBorrowings其中：從金融機構(gòu)借款所收到的現(xiàn)金 Include:CashReceivedfromFinancialInstitutionBorrowings收到的其他與籌資活動有關(guān)的現(xiàn)金CashReceivedRelatingtoOtherFinancingActivities現(xiàn)金流入小計Sub-TotalofCashInflows償還債務(wù)所支付的現(xiàn)金 CashRepaymentsofAmountBorrowed其中：償還金融機構(gòu)債務(wù)所支付的現(xiàn)金 Include:RepaymentsofFinancialInstitutionBorrowings分配股利、利潤和償付利息所支付的現(xiàn)金 DividendsPaid,ProfitDistributedorInterestPaid支付的其他與籌資活動有關(guān)的現(xiàn)金 OtherCashPaymentsRelatingtoFinancingActivities現(xiàn)金流出小計 Sub-TotalofCashOutflows籌資活動產(chǎn)生的現(xiàn)金流量凈額 NetCashFlowfromFinancingActivities四、匯率變動對現(xiàn)金的影響額 EffectofForeignExchangeRateChangesonCash五、 現(xiàn)金及現(xiàn)金等價物凈增加額NetIncrease(Decrease)inCashandCashEquivalents現(xiàn)金流量附表： SupplementaryInformation:將凈利潤調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量： ReconciliationofNetProfittoCashFlowfromOperatingActivities:凈利潤NetProfit加：少數(shù)股東損益Add:MinorityInterest加：計提的資產(chǎn)減值準(zhǔn)備Add:ProvisionofAssetImpairment固定資產(chǎn)折舊DepreciationofFixedAssets無形資產(chǎn)攤銷 AmortizationofIntangibleAssets長期待攤費用攤銷AmortizationofLong-termDeferredExpenses待攤費用減少(減：增加)DecreaseinDeferredExpenses(deduct:increase)預(yù)提費用增加(減：減少)IncreaseinAccruedExpenses(deduct:decrease)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)LossesonDisposalofFixedAssets,IntangibleAssetsandOtherLong-termAssets(Deduct:Gains)固定資產(chǎn)報廢損失LossesonDisposalofFixedAssets財務(wù)費用FinancialEx