企業(yè)英文會(huì)計(jì)報(bào)表

1、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)報(bào)表封面 FIINANCIIAL REEPORT COVERR報(bào)表所屬期期間之期末時(shí)時(shí)間點(diǎn) Peeriod Endedd所屬月份 Reporrting Periood報(bào)出日期 Submiit Datte記賬本位幣幣幣種 Loocal RReportting CCurrenncy審核人 VVerifiier 填表人 PPreparrer 資產(chǎn)負(fù)債表 Baalancee Sheeet資產(chǎn) Asssets流動(dòng)資產(chǎn) Curreent Asssets貨幣資金 Bank and CCash短期投資 Curreent Innvestmment一年內(nèi)到期期委托貸款 Entruusted loan

2、 receiivablee due withiin onee yearr減：一年內(nèi)內(nèi)到期委托貸貸款減值準(zhǔn)備備 Lesss: Imppairmeent foor Enttrusteed loaan recceivabble duue witthin oone yeear減：短期投投資跌價(jià)準(zhǔn)備備 Lesss: Imppairmeent foor currrent invesstmentt短期投資凈凈額 Nett bal of cuurrentt inveestmennt應(yīng)收票據(jù) Notess receeivablle應(yīng)收股利 Dividdend rreceivvable應(yīng)收利息 Interrest

3、 rreceivvable應(yīng)收賬款 Accouunt reeceivaable減：應(yīng)收賬賬款壞賬準(zhǔn)備備 Lesss: Badd debtt provvisionn for Accouunt reeceivaable應(yīng)收賬款凈凈額 Nett bal of Acccountt receeivablle其他應(yīng)收款款 Otheer recceivabble減：其他應(yīng)應(yīng)收款壞賬準(zhǔn)準(zhǔn)備 Lesss: Baad debbt proovisioon forr Otheer recceivabble其他應(yīng)收款款凈額 Neet ball of OOther receiivablee預(yù)付賬款 Prepaayment

4、t應(yīng)收補(bǔ)貼款款 Subssidy rreceivvable存貨 Innventoory減：存貨跌跌價(jià)準(zhǔn)備 LLess: Proviision for IInventtory存貨凈額 Net bbal off Inveentoryy已完工尚未未結(jié)算款 AAmountt due from custoomer ffor coontracct worrk待攤費(fèi)用 Deferrred EExpensse一年內(nèi)到期期的長(zhǎng)期債權(quán)權(quán)投資 Loong-teerm deebt innvestmment ddue wiithin one yyear一年內(nèi)到期期的應(yīng)收融資資租賃款 FFinancce leaase r

5、eeceivaables due wwithinn one year其他流動(dòng)資資產(chǎn) Othher cuurrentt asseets流動(dòng)資產(chǎn)合合計(jì) Tottal cuurrentt asseets長(zhǎng)期投資 Long-term invesstmentt長(zhǎng)期股權(quán)投投資 Lonng-terrm equuity iinvesttment委托貸款 Entruusted loan receiivablee長(zhǎng)期債權(quán)投投資 Lonng-terrm debbt invvestmeent長(zhǎng)期投資合合計(jì) Tottal foor lonng-terrm invvestmeent減：長(zhǎng)期股股權(quán)投資減值值準(zhǔn)備 Leess

6、: IImpairrment for llong-tterm eequityy inveestmennt減：長(zhǎng)期債債權(quán)投資減值值準(zhǔn)備 Leess: IImpairrment for llong-tterm ddebt iinvesttment減：委托貸貸款減值準(zhǔn)備備 Lesss: Proovisioon forr entrrustedd loann receeivablle長(zhǎng)期投資凈凈額 Nett bal of loong-teerm innvestmment其中：合并并價(jià)差 Inncludee: Gooodwilll (Neggativee gooddwill)固定資產(chǎn) Fixedd ass

7、eets固定資產(chǎn)原原值 Cosst減：累計(jì)折折舊 Lesss: Acccumullated Depreeciatiion固定資產(chǎn)凈凈值 Nett bal減：固定資資產(chǎn)減值準(zhǔn)備備 Lesss: Imppairmeent foor fixxed asssets固定資產(chǎn)凈凈額 NBVV of ffixed assetts工程物資 Materrial hholds for cconstrructioon of fixedd asseets在建工程 Consttructiion inn proggress減：在建工工程減值準(zhǔn)備備 Lesss: Imppairmeent foor connstruccti

8、on in prrogresss在建工程凈凈額 Nett bal of coonstruuctionn in pprogreess固定資產(chǎn)清清理 Fixxed asssets to bee dispposed of固定資產(chǎn)合合計(jì) Tottal fiixed aassetss無(wú)形資產(chǎn)及及其他資產(chǎn) Otherr asseets & Intanngiblee asseets無(wú)形資產(chǎn) Intanngiblee asseets減：無(wú)形資資產(chǎn)減值準(zhǔn)備備 Lesss: Imppairmeent foor inttangibble asssets無(wú)形資產(chǎn)凈凈額 Nett bal of inntangiible

9、 aassetss長(zhǎng)期待攤費(fèi)費(fèi)用 Lonng-terrm defferredd expeense融資租賃未擔(dān)保余余值 Finnance leasee Unnguaraanteedd resiidual valuees融資租賃應(yīng)收融資資租賃款 FFinancce leaase Receiivablees其他長(zhǎng)期資資產(chǎn) Othher noon-currrent assetts無(wú)形及其他他長(zhǎng)期資產(chǎn)合合計(jì) Tottal otther aassetss & inntangiible aassetss遞延稅項(xiàng) Deferrred TTax遞延稅款借借項(xiàng) Defferredd Tax assetts資產(chǎn)總計(jì)

10、 Totall asseets負(fù)債及所有有者（或股東東）權(quán)益 LLiabillity & Equiity流動(dòng)負(fù)債 Curreent liiabiliity短期借款 Shortt-termm loanns應(yīng)付票據(jù) Notess payaable應(yīng)付賬款 Accouunts ppayablle已結(jié)算尚未未完工款預(yù)收賬款 Advannce frrom cuustomeers應(yīng)付工資 Payrooll paayablee應(yīng)付福利費(fèi)費(fèi) Welffare ppayablle應(yīng)付股利 Dividdend ppayablle應(yīng)交稅金 Taxess payaable其他應(yīng)交款款 Otheer feees pay

11、yable其他應(yīng)付款款 Otheer payyable預(yù)提費(fèi)用 Accruued Exxpensee預(yù)計(jì)負(fù)債 Proviision遞延收益 Deferrred RRevenuue一年內(nèi)到期期的長(zhǎng)期負(fù)債債 Longg-termm liabbilityy due withiin onee yearr其他流動(dòng)負(fù)負(fù)債 Othher cuurrentt liabbilityy流動(dòng)負(fù)債合合計(jì) Tottal cuurrentt liabbilityy長(zhǎng)期負(fù)債 Long-term liabiility長(zhǎng)期借款 Long-term loanss應(yīng)付債券 Bondss payaable長(zhǎng)期應(yīng)付款款 Longg-t

12、ermm payaable專(zhuān)項(xiàng)應(yīng)付款款 Grannts & Subsiidies receiived其他長(zhǎng)期負(fù)負(fù)債 Othher loong-teerm liiabiliity長(zhǎng)期負(fù)債合合計(jì) Tottal loong-teerm liiabiliity遞延稅項(xiàng) Deferrred TTax遞延稅款貸貸項(xiàng) Defferredd Tax liabiilitiees負(fù)債合計(jì) Totall liabbilityy少數(shù)股東權(quán)權(quán)益 Minnorityy inteerestss所有者權(quán)益益（或股東權(quán)權(quán)益） Owwners Equiity實(shí)收資本（或或股本） PPaid iin cappital減；已歸還還投

13、資 Leess: CCapitaal reddemptiion實(shí)收資本（或或股本）凈額額 Net bal oof Paiid in capittal資本公積 Capittal Reeservees盈余公積 Surpllus Reeservees其中：法定定公益金 IIncludde: Sttatutoory reeservees未確認(rèn)投資資損失 Unnrealiised iinvesttment lossees未分配利潤(rùn)潤(rùn) Retaained profiits affter aapproppriatiion其中：本年年利潤(rùn) Inncludee: Proofits for tthe yeear外

14、幣報(bào)表折折算差額 TTransllationn reseerve所有者（或或股東）權(quán)益益合計(jì) Tootal EEquityy負(fù)債及所有有者（或股東東）權(quán)益合計(jì)計(jì) Totaal Liaabilitty & EEquityy 利潤(rùn)及利潤(rùn)分配配表 Incoome sttatemeent annd proofit aapproppriatiion一、主營(yíng)業(yè)業(yè)務(wù)收入 RRevenuue減：主營(yíng)業(yè)業(yè)務(wù)成本 LLess: Cost of Saales主營(yíng)業(yè)務(wù)稅稅金及附加 Saless Tax二、主營(yíng)業(yè)業(yè)務(wù)利潤(rùn)（虧虧損以“”填填列） Grross PProfitt ( - meanss losss)加：其他業(yè)

15、業(yè)務(wù)收入 AAdd: OOther operaating incomme減：其他業(yè)業(yè)務(wù)支出 LLess: Otherr operratingg expeense減：營(yíng)業(yè)費(fèi)費(fèi)用 Sellling & Disstribuution expennse管理費(fèi)用 G&A eexpensse財(cái)務(wù)費(fèi)用 Finannce exxpensee三、營(yíng)業(yè)利利潤(rùn)（虧損以以“”填列列） Proofit ffrom ooperattion ( - meeans lloss)加：投資收收益（虧損以以“”填列列） Addd: Invvestmeent inncome補(bǔ)貼收入 Subsiidy Inncome營(yíng)業(yè)外收入入 No

16、n-operaating incomme減：營(yíng)業(yè)外外支出 Leess: NNon-opperatiing exxpensee四、利潤(rùn)總總額（虧損總總額以“”填填列） Prrofit beforre Taxx減：所得稅稅 Lesss: Inccome ttax少數(shù)股東損損益 Minnorityy inteerest加：未確認(rèn)認(rèn)投資損失 Add: Unreaalisedd inveestmennt lossses五、凈利潤(rùn)潤(rùn)（凈虧損以以“”填列列） Nett proffit ( - meaans looss)加：年初未未分配利潤(rùn) Add: Retaiined pprofitts其他轉(zhuǎn)入 Other

17、r trannsfer-in六、可供分分配的利潤(rùn) Profiit avaailablle forr disttributtion( - meaans looss)減：提取法法定盈余公積積 Lesss: Apppropriiationn of sstatuttory ssurpluus resservess提取法定公公益金 Appproprriatioon of statuutory welfaare fuund提取職工獎(jiǎng)獎(jiǎng)勵(lì)及福利基基金 Apppropriiationn of sstaff incenntive and wwelfarre funnd提取儲(chǔ)備基基金 Apppropriiatio

18、nn of rreservve funnd提取企業(yè)發(fā)發(fā)展基金 AApproppriatiion off enteerprisse exppansioon funnd利潤(rùn)歸還投投資 Cappital redemmptionn七、可供投投資者分配的的利潤(rùn) Prrofit availlable for oownerss disstribuution減：應(yīng)付優(yōu)優(yōu)先股股利 Less: Apprropriaation of prrefereence sshares divvidendd提取任意盈盈余公積 AApproppriatiion off disccretioonary surpllus reese

19、rvee應(yīng)付普通股股股利 Appproprriatioon of ordinnary sshares divvidendd轉(zhuǎn)作資本（或或股本）的普普通股股利 Transsfer ffrom oordinaary shharess diviidend to paaid inn capiital八、未分配配利潤(rùn) Reetaineed proofit aafter approopriattion補(bǔ)充資料： Suppplemenntary Inforrmatioon:1 出售售、處置部門(mén)門(mén)或被投資單單位收益 GGains on diisposaal of operaating divissions o

20、r innvestmments2 自然然災(zāi)害發(fā)生損損失 Lossses ffrom nnaturaal dissasterr3 會(huì)計(jì)計(jì)政策變更增增加（或減少少）利潤(rùn)總額額 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting policcies4 會(huì)計(jì)計(jì)估計(jì)變更增增加（或減少少）利潤(rùn)總額額 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting estimmates5 債務(wù)務(wù)重組損失 Lossees froom debbt resstru

21、ctturingg 現(xiàn)金流量表 Cash Flow Stateement一、經(jīng)營(yíng)活活動(dòng)產(chǎn)生的現(xiàn)現(xiàn)金流量： Cash Flow from Operaating Activvitiess:銷(xiāo)售商品、提提供勞務(wù)收到到的現(xiàn)金 CCash rreceivved frrom saales oof gooods orr rendderingg servvices收到的稅費(fèi)費(fèi)返還 Reefundss of ttaxes收到的其他他與經(jīng)營(yíng)活動(dòng)動(dòng)有關(guān)的現(xiàn)金金 Cashh receeived relatting tto othher opperatiing acctivitties現(xiàn)金流入小小計(jì) Subb-tota

22、al of cash infloows購(gòu)買(mǎi)商品、接接受勞務(wù)支付付的現(xiàn)金 CCash ppaid ffor gooods oor recceivinng serrvicess支付給職工工以及為職工工支付的現(xiàn)金金 Cashh paidd to aand onn behaalf off emplloyeess支付的各項(xiàng)項(xiàng)稅費(fèi) Taax payymentss支付的其他他與經(jīng)營(yíng)活動(dòng)動(dòng)有關(guān)的現(xiàn)金金 Cashh paidd relaating to otther ooperatting aactiviities現(xiàn)金流出小小計(jì) Subb-totaal of cash outfllows經(jīng)營(yíng)活動(dòng)產(chǎn)產(chǎn)生的現(xiàn)金流流

23、量?jī)纛~ NNet Caash Fllow frrom Opperatiing Acctivitties二、投資活活動(dòng)產(chǎn)生的現(xiàn)現(xiàn)金流量： Cash Flow from Invessting Activvitiess:收回投資所所收到的現(xiàn)金金 Cashh receeived from dispoosal oof invvestmeents處置子公司司和其他經(jīng)營(yíng)營(yíng)單位收到的的現(xiàn)金Cassh recceivedd fromm dispposal of suubsidiiary oor othher opperatiing buusinesss uniits取得投資收收益所收到的的現(xiàn)金 Caash re

24、eceiveed froom invvestmeents iincomee處置固定資資產(chǎn)、無(wú)形資資產(chǎn)和其他長(zhǎng)長(zhǎng)期資產(chǎn)而收收到的現(xiàn)金凈凈額 Nett cashh receeived from dispoosal oof fixxed asssets, intaangiblle asssets aand otther llong-tterm aassetss購(gòu)買(mǎi)子公司司所收到的現(xiàn)現(xiàn)金 Cassh recceivedd by aacquissitionn of ssubsiddiary收到的其他他與投資活動(dòng)動(dòng)有關(guān)的現(xiàn)金金 Cashh receeived relatting tto othher in

25、nvestiing acctivitties現(xiàn)金流入小小計(jì) Subb-totaal of cash infloows購(gòu)建固定資資產(chǎn)、無(wú)形資資產(chǎn)和其他長(zhǎng)長(zhǎng)期資產(chǎn)所支支付的現(xiàn)金 Cash paid to accquiree fixeed asssets, intanngiblee asseets annd othher loong-teerm asssets投資所支付付的現(xiàn)金 CCash ppaid tto acqquire invesstmentts支付的其他他與投資活動(dòng)動(dòng)有關(guān)的現(xiàn)金金 Cashh paymments relatting tto othher innvestiing acctiv

26、itties現(xiàn)金流出小小計(jì) Subb-totaal of cash outfllows投資活動(dòng)產(chǎn)產(chǎn)生的現(xiàn)金流流量?jī)纛~ NNet Caash Fllow frrom Innvestiing Acctivitties三、籌資活活動(dòng)產(chǎn)生的現(xiàn)現(xiàn)金流量： Cash Flow from Finanncing Activvitiess:吸收投資所所收到的現(xiàn)金金 Cashh receeived by innvestoors借款所收到到的現(xiàn)金 CCash rreceivved frrom boorrowiings其中：從金金融機(jī)構(gòu)借款款所收到的現(xiàn)現(xiàn)金 Incclude: Cashh receeived from

27、 finanncial instiitutioon borrrowinngs收到的其他他與籌資活動(dòng)動(dòng)有關(guān)的現(xiàn)金金 Cashh receeived relatting tto othher fiinanciing acctivitties現(xiàn)金流入小小計(jì) Subb-totaal of cash infloows償還債務(wù)所所支付的現(xiàn)金金 Repaaymentts of borroowingss其中：償還還金融機(jī)構(gòu)債債務(wù)所支付的的現(xiàn)金 Inncludee: Reppaymennts off finaanciall insttitutiion boorrowiings分配股利、利利潤(rùn)和償付利利息所支付的

28、的現(xiàn)金 Diividennds paaid, pprofitt disttributted orr inteerest paid支付的其他他與籌資活動(dòng)動(dòng)有關(guān)的現(xiàn)金金 Cashh paymments relatting tto othher fiinanciing acctivitties現(xiàn)金流出小小計(jì) Subb-totaal of cash outfllows籌資活動(dòng)產(chǎn)產(chǎn)生的現(xiàn)金流流量?jī)纛~ NNet Caash Fllow frrom Fiinanciing Acctivitties四、匯率變變動(dòng)對(duì)現(xiàn)金的的影響額 EEffectt of FForeiggn Currrencyy Trannsl

29、atiion五、現(xiàn)金及及現(xiàn)金等價(jià)物物凈增加額 Net IIncreaase (DDecreaase) iin Cassh andd Cashh Equiivalennts現(xiàn)金流量附附表： Suupplemmentarry Infformattion:1.將凈利利潤(rùn)調(diào)節(jié)為經(jīng)經(jīng)營(yíng)活動(dòng)的現(xiàn)現(xiàn)金流量： Reconnciliaation of Neet Proofit tto Cassh Floow froom Opeeratinng Acttivitiies:凈利潤(rùn) NNet Prrofit加：少數(shù)股股東損益 AAdd: MMinoriity innteresst加：計(jì)提的的資產(chǎn)減值準(zhǔn)準(zhǔn)備 Imppa

30、irmeent loosses on asssets固定資產(chǎn)折折舊 Deppreciaation of fiixed aassetss無(wú)形資產(chǎn)攤攤銷(xiāo) Amoortisaation of inntangiible aassetss長(zhǎng)期待攤費(fèi)費(fèi)用攤銷(xiāo) AAmortiisatioon of long-term deferrred eexpensses待攤費(fèi)用減減少（減：增增加） Deecreasse (inncreasse) inn defeerred expennses預(yù)提費(fèi)用增增加（減：減減少） Inncreasse (deecreasse) inn accrrued eexpensses處置固

31、定資資產(chǎn)、無(wú)形資資產(chǎn)和其他長(zhǎng)長(zhǎng)期資產(chǎn)的損損失（減、收收益） Loosses (gainns) onn dispposal of fiixed aassetss, inttangibble asssets and oother long-term assetts固定資產(chǎn)報(bào)報(bào)廢損失 LLossess on wwrite-off oof fixxed asssets財(cái)務(wù)費(fèi)用 Finannce exxpensee (inccome)投資損失（減減、收益） Lossees (gaains) arisiing frrom innvestmments遞延稅款貸貸款（減、借借項(xiàng)） Deeferreed taxx creddi