英文財務報表

1、Your Company Name Balance Sheets Date TYLY 資產(chǎn)Assets 流動資產(chǎn)Current assets: 貨幣資金B(yǎng)ank and Cash- 短期投資Current Investment Inventories 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備Less: Impairment for Entrusted loan receivable due within one year 減：短期投資跌價準備Less: Impairment for curren

2、t 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Accounts Receivable- 減：應收賬款壞賬準備Less: Bad debt provision for Account 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

3、 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 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

4、- 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 loan 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: Impa

5、irment 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：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 Depreciatio

6、n 固定資產(chǎn)凈值Net bal of Fixed assets 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 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

7、to be disposed of 固定資產(chǎn)合計Net 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 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 lea

8、se 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#REF!$- 負債及所有者（或股東）權益Liabilities and owners equity 流動負債Current 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

9、- 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-term liability due within one year 其他流動負債Other current liability 流動負債合

10、計Total current liabilities 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 遞延稅款貸項Deferred Tax liabilities 負債合計Total liability 少數(shù)股東權益Minority intere

11、sts 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Unrealised investment losses 未分配利潤Retained profits after appropriation 其中：本年利潤Include: Pro

12、fits for the year 外幣報表折算差額Translation reserve 所有者（或股東）權益合計Total owners equity$-$- Total liabilities and stockholders 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)務利潤（虧損以“”填列）Gross Profit ( - means loss) 加：其他業(yè)務收入Add

13、: 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 營業(yè)外收入Non-operating income 減：營業(yè)外支出Less: Non-operating e

14、xpense 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: 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:

15、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 own

16、ers distribution 減：應付優(yōu)先股股利Less: Appropriation of preference shares dividend 提取任意盈余公積Appropriation of discretionary surplus reserve 應付普通股股利Appropriation of ordinary shares dividend 轉作資本（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 現(xiàn)金流量

17、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 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

18、 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 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

19、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 lo

20、ng-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 acquir

21、e 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 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

22、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Repayments 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Div

23、idends 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 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

24、 and Cash Equivalents 現(xiàn)金流量附表： Supplementary Information: 1.將凈利潤調節(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 ass

25、ets 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 credit (debit) 存貨的減少（減、增加）Decrease