《新會計準則財務報表-中英文》.doc

.資產(chǎn)負債表Balance Sheet會企01表編制單位: (Company Name) At December of 2010 年月日 單位: (Unit)矚慫潤厲釤瘞睞櫪廡賴賃軔朧礙鱔絹懣硯濤镕頃贖巰驂雞虯從躦韉燒論雛辦羆噓剝淚軔琿閔饈虯圓紳鍰潴蘇琺鍋蓯皸訝頭錫紺還傳礎塊態(tài)環(huán)軹鹼閔參鐨諫爭氳餑島膩儈縛駒渦蟯遞墳諧儂購饃煙鳶業(yè)鄖楨擊碼兗馭覯廩綞戶巋櫓瑤齷。資 產(chǎn) Assets期末余額2010 RMB 000年初余額2009RMB 000負債與所有者權益 Liabilities and Shareholders Equity期末余額2010 RMB 000年初余額2009RMB 000流動資產(chǎn)：Current Assets流動負債：Current Liabilities現(xiàn)金 Cash (and cash equivalent)短期借款 Short term borrowingsAssets:Liabilities交易性金融資產(chǎn)(短期投資)Marketable securities (short-term investments) 交易性金融負債 Marketable Securities (liabilities)Cash +500Marketable securities -500Marketable securities +500 (repo contract)應收票據(jù) Bills receivables應付票據(jù) Bills payables應收賬款 Accounts receivables (trade receivables) (A/R)應付賬款 Accounts payables (trade payables) (A/P)減：壞賬準備 Less: Bad debt provisions預收賬款 Advances from customers 應收賬款凈額 Accounts receivables, net應付職工薪酬 Salary payables預付賬款 Prepaid expenses (prepayments) 應交稅費 Tax payables其他應收款 Other receivables應付股利 Dividend payables存貨 Inventories應付利息 Interest payables 其他流動資產(chǎn) Other current assets其他應付款 Other payables流動資產(chǎn)合計 Total Current Assets 一年內到期的非流動負債 Current portion of non-current liabilities非流動資產(chǎn): Non-current Assets 其他流動負債 Other current liabilities 可供出售金融資產(chǎn) Available-for-sale securities流動負債合計 Total Current Liabilities 持有至到期投資 Hold-to-maturity securities非流動負債: Non-current Liabilities 長期應收款 Long term receivables長期借款 Long term borrowings長期股權投資 Long term investments應付債券 Bonds payables 投資性房地產(chǎn) Investment properties長期應付款 Long term payables固定資產(chǎn)原值 Fixed assets, gross 專項應付款 Ear-marked payables 減：累計折舊 Less: Accumulated depreciation預計負債 Contingent liabilities固定資產(chǎn)凈值 Fixed assets, net遞延所得稅負債 Deferred tax liabilities固定資產(chǎn)清理 Fixed assets for disposal其他非流動負債 Other non-current liabilities在建工程 Construction in progress (CIP) 非流動負債合計 Total non-current liabilities 無形資產(chǎn) Intangible assets負債合計 Total Liabilities 開發(fā)支出 Development costs所有者權益：Shareholders Equity 商譽 Goodwill實收資本(或股本) Paid-in capital 長期待攤費用 Expenses for long term amortization資本公積 Capital reserve遞延所得稅資產(chǎn) Deferred tax 減：庫存股 Less: Treasury stocks其他非流動資產(chǎn) Other non-current assets盈余公積 Earnings reserve 非流動資產(chǎn)合計 Total Non-current Assets未分配利潤 Retained earnings資產(chǎn)合計 Total Assets所有者權益合計 Total shareholders equity負債與所有者權益合計 Total Liabilities and Shareholders Equity利潤表 Income Statement會企02表編制單位： 年 月 日 單位：Company Name: At December of 2010 Unit:項目Items期末余額2010 RMB 000年初余額2009RMB 000一、營業(yè)收入 Operating Revenue減：營業(yè)成本 Less: Cost of goods sold營業(yè)稅金及附加 Sales taxes and surcharges 銷售費用 Selling expenses 管理費用 G & A expenses 財務費用 Financial cost 資產(chǎn)減值損失 Assets impairments 加：公允價值變動收益（+、）Add: Gains/losses on fair value changes 投資收益（+、）Income from investments二、主營業(yè)務利潤 Operating Profit加：營業(yè)外收入 Add: Non-operating income減：營業(yè)外支出 Less: Non-operating expenses 其中：非流動資產(chǎn)處置損失 Of which: Losses on non-current assets disposal三、利潤總額 Profit Before Tax減：所得稅 Less: Income tax四、凈利潤 Net Profit現(xiàn)金流量表 Cash Flow Statement會企03表編制單位：年月日 單位：Company Name:At December of 2010Unit:聞創(chuàng)溝燴鐺險愛氌譴凈禍測樅鋸鰻鯪詣鋃陘蠻苧覺藍駁驂簽拋敘瞼綁鵪壺囁齡囈驏頂濺鋨慪檸圖虬輳獨鰷濱賺釣崳輦詩貽頌縐檉脫瞼籃獪謹椏饉慘臥櫸慍棧辯儔敘氣兩賄澤筧傖閱蠣鶉嚦萵煩撓鋼癰綿搖藹閎簡縫餡紕蘺齒戔獵諺廁。項 目Items2010RMB 000一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量 Cash flows from operating activities收到銷售商品、提供勞務受到的現(xiàn)金 Cash received from sale of products and services收到的稅費返還 Cash received from tax rebate收到其他與經(jīng)營活動相關的現(xiàn)金 Cash received from other operating activities經(jīng)營活動現(xiàn)金流入小計 Total cash inflows from operating activities購買商品、接受勞務支付的現(xiàn)金Purchase of raw materials and services支付各項稅費Payments of taxes and surcharges支付其他與經(jīng)營活動相關的現(xiàn)金 Payments for other operating activities現(xiàn)金流出小計 Total cash outflows 經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flows from operating activities二、投資活動產(chǎn)生的現(xiàn)金流量 Cash flows from investment activities收回投資收到的現(xiàn)金 Proceeds from disposal of investments取得投資收益收到的現(xiàn)金 Cash received from investments處置固定資產(chǎn)、無形資產(chǎn)、其他資產(chǎn)所收到的現(xiàn)金凈額 Proceeds from disposal of fixed assets, intangible assets and other assets收到的其他與投資活動相關的現(xiàn)金 Cash received from other investment activities投資活動現(xiàn)金流入小計 Total cash inflows from investment activities購建固定資產(chǎn)、無形資產(chǎn)、其他資產(chǎn)支付的現(xiàn)金 Purchase of fixed assets, intangible assets and other assets投資支付的現(xiàn)金 Increase in investments支付的其他與投資活動相關的現(xiàn)金 Payments for other investment activities投資活動現(xiàn)金流出小計 Total cash outflows from investment activities投資活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flows from investment activities三、籌資活動產(chǎn)生的現(xiàn)金流量 Cash flows from financing activities吸收投資收到的現(xiàn)金 Capital contributions from investors取得借款收到的現(xiàn)金 Proceeds from interest-bearing loans (borrowings)收到的其他與籌資活動相關的現(xiàn)金 Proceeds from other financing activities籌資活動現(xiàn)金流入小計 Total cash inflows from financing activities償還債務所支付的現(xiàn)金 Repayments of interest-bearing loans (borrowings)分配股利利潤或償還利息支付的現(xiàn)金 Dividend paid or interest paid支付的其他與籌資活動相關的現(xiàn)金 Payments for other financing activities籌資活動現(xiàn)金流出小計 Total cash outflows from financing activities籌資活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flows from financing