財務報表英文版.doc

項 目 ITEM貨幣資金 Cash 短期投資 Short term investments 應收票據(jù) Notes receivable 應收股利 Dividend receivable 應收利息 Interest receivable 應收帳款 Accounts receivable 其他應收款 Other receivables 預付帳款 Accounts prepaid 期貨保證金 Future guarantee 應收補貼款 Allowance receivable 應收出口退稅 Export drawback receivable 存貨 Inventories 其中：原材料 Including:Raw materials 產成品(庫存商品) Finished goods 待攤費用 Prepaid and deferred expenses 待處理流動資產凈損失 Unsettled G/L on current assets 一年內到期的長期債權投資 Long-term debenture investment falling due in a yaear 其他流動資產 Other current assets 流動資產合計 Total current assets 長期投資： Long-term investment：其中:長期股權投資 Including long term equity investment 長期債權投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計 Total long-term investment 固定資產原價 Fixed assets-cost 減：累計折舊 Less:Accumulated Dpreciation 固定資產凈值 Fixed assets-net value 減：固定資產減值準備 Less:Impairment of fixed assets 固定資產凈額 Net value of fixed assets 固定資產清理 Disposal of fixed assets 工程物資 Project material 在建工程 Construction in Progress 待處理固定資產凈損失 Unsettled G/L on fixed assets 固定資產合計 Total tangible assets 無形資產 Intangible assets 其中:土地使用權 Including and use rights 遞延資產（長期待攤費用）Deferred assets 其中:固定資產修理 Including:Fixed assets repair 固定資產改良支出 Improvement expenditure of fixed assets 其他長期資產 Other long term assets 其中:特準儲備物資 Among it:Specially approved reserving materials 無形及其他資產合計 Total intangible assets and other assets 遞延稅款借項 Deferred assets debits 資 產 總 計 Total Assets 資產負債表(續(xù)表) Balance Sheet 項 目 ITEM 短期借款 Short-term loans 應付票款 Notes payable 應付帳款 Accounts payab1e 預收帳款 Advances from customers 應付工資 Accrued payro1l 應付福利費 Welfare payable 應付利潤(股利) Profits payab1e 應交稅金 Taxes payable 其他應交款 Other payable to government 其他應付款 Other creditors 預提費用 Provision for expenses 預計負債 Accrued liabilities 一年內到期的長期負債 Long term liabilities due within one year 其他流動負債 Other current liabilities 流動負債合計 Total current liabilities 長期借款 Long-term loans payable 應付債券 Bonds payable 長期應付款 long-term accounts payable 專項應付款 Special accounts payable 其他長期負債 Other long-term liabilities 其中:特準儲備資金 Including:Special reserve fund 長期負債合計 Total long term liabilities 遞延稅款貸項 Deferred taxation credit 負 債 合 計 Total liabilities * 少數(shù)股東權益 Minority interests 實收資本(股本)Subscribed Capital 國家資本 National capital 集體資本 Collective capital 法人資本 Legal persons capital 其中:國有法人資本 Including:State-owned legal persons capital 集體法人資本 Collective legal persons capital 個人資本 Personal capital 外商資本 Foreign businessmens capital 資本公積 Capital surplus 盈余公積 surplus reserve 其中:法定盈余公積 Including:statutory surplus reserve 學會計公益金 public welfare fund 補充流動資本 Supplermentary current capital * 未確認的投資損失（以“-”號填列） Unaffirmed investment loss 未分配利潤 Retained earnings 外幣報表折算差額 Converted difference in Foreign Currency Statements 所有者權益合計 Total shareholders equity 負債及所有者權益總計 Total Liabilities & Equity 利潤表 INCOME STATEMENT項 目 ITEMS 產品銷售收入Sales of products 其中：出口產品銷售收入 Including：Export sales 減：銷售折扣與折讓 Less：Sales discount and allowances 產品銷售凈額Net sales of products 減：產品銷售稅金Less：Sales tax 產品銷售成本 Cost of sales 其中：出口產品銷售成本Including：Cost of export sales 產品銷售毛利 Gross profit on sales 減：銷售費用 Less：Selling expenses 管理費用General and administrative expenses 財務費用Financial expenses 其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome) 匯兌損失(減匯兌收益)Exchange losses(minus exchange gains) 產品銷售利潤Profit on sales 加：其他業(yè)務利潤Add：profit from other operations 營業(yè)利潤Operating profit 加：投資收益Add：Income on investment 加：營業(yè)外收入Add：Non-operating income 減：營業(yè)外支出Less：Non-operating expenses 加：以前年度損益調整Add：adjustment of loss and gain for previous years 利潤總額 Total profit 減：所得稅 Less：Income tax 凈利潤 Net profit 現(xiàn)金流量表Cash Flows StatementPrepared by:Period: Unit: Items 1.Cash Flows from Operating Activities: 01)Cash received from sales of goods or rendering of services 02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04)Refund of other taxes and levy other than value added tax 07)Other cash received relating to operating activities 08)Sub-total of cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and income tax 17)Other cash paid relating to operating activities 18)Sub-total of cash outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of investments 21)Cash received from distribution of dividends or profits 22)Cash received from bond interest income Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid to acquire equity investments 30)Cash paid to acquire debt investments 33)Other cash paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds 38)Proceeds from borrowings 41)Other proceeds relating to financing activities 42)Sub-total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses 47)Cash payments for finance leases 48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents Supplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66)and other long-term assets (or de