中英文財(cái)務(wù)報(bào)表對(duì)照

1、中英文財(cái)務(wù)報(bào)表對(duì)照摘自首席財(cái)務(wù)官2008年12月門日一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面FINANCIAL REPORT COVER扌艮表所屬期間之期末時(shí)間點(diǎn)Period Ended所屬月份 Reporting Period扌艮出日期Submit Date記賬本位幣幣種 Local Reporting Currency審核人Verifier填表人Preparer二、資產(chǎn)負(fù)債表Balance Sheet資產(chǎn)Assets流動(dòng)資產(chǎn) Current Assets貨幣資金B(yǎng)ank and Cash短期投資 Current Investment年內(nèi)到期矣托貸款 Entrusted loan receivable du

2、e within one year減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價(jià)準(zhǔn)備 Less： Impairment for current investment短期投資凈額 Net ba I of current investment應(yīng)收票據(jù) Notes receivable應(yīng)收股利 Dividend receivable應(yīng)收利息 Interest receivabIe應(yīng)收賬款 Account receivable減：應(yīng)收賬款壞賬準(zhǔn)備 Less： Bad d

3、ebt provision for Account receivable 應(yīng)收賬款凈額 Net ba I of Account receivable其他應(yīng)收款Other receivable減：其他應(yīng)收款壞賬準(zhǔn)備 Less： Bad debt provision for Other receivable其他應(yīng)收款凈額 Net ba I of Other receivable預(yù)付賬款Prepayment應(yīng)收補(bǔ)貼款 Subsidy receivable存貨 Inventory減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory存貨凈額 Net ba I of Invento

4、ry已完工尚未結(jié)算款 Amount due from customer for contract work待攤費(fèi)用 Deferred Expense一年內(nèi)到期的長(zhǎng)期債權(quán)投資 Long-term debt investment due within one year一年內(nèi)到期的應(yīng)收浪資租賃款 Finance lease receivables due within one year 其他流動(dòng)資產(chǎn)Other current assets流動(dòng)資產(chǎn)合計(jì)Total current assets長(zhǎng)期投資 Long-term investment長(zhǎng)期股權(quán)投資 Long-term equity investm

5、ent委托貸款 Entrusted loan receivable長(zhǎng)期債權(quán)投資 Long-term debt investment長(zhǎng)期投資合計(jì) Total for long-term investment 減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備 Less： Impairment for long-term equity investment 減：長(zhǎng)期債權(quán)投資減值準(zhǔn)備 Less： Impairment for long-term debt investment 減：類托貸款減值準(zhǔn)備 Less： Provision for entrusted loan receivable 長(zhǎng)期投資凈額 Net ba I of

6、 long-term investment其中：合并價(jià)差 Include: Goodwi I I (Negative goodwi I I)固定資產(chǎn)Fixed assets固定資產(chǎn)原值Cost減：累計(jì)折舊 Less: Accumulated Depreciation固定資產(chǎn)凈值Net ba I減：固定資產(chǎn)減值準(zhǔn)備 Less： Impairment for fixed assets固定資產(chǎn)凈額NBV of fixed assets工程物資 Material holds for construct ion of fixed assets在建工程 Construction in progress減：

7、在建工程減值準(zhǔn)備 Less： Impairment for construction in progress在建工程凈額 Net ba I of construct ion in progress固定資產(chǎn)淸理 Fixed assets to be disposed of固定資產(chǎn)合計(jì)Total 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(zhǔn)備 Less： Impairment for intangible assets無形資產(chǎn)凈額 Net ba I of intangibl

8、e assets長(zhǎng)期待攤費(fèi)用 Long-term deferred expense起資租賃未擔(dān)保余值 Finance lease - Unguaranteed residual values浪資租賃應(yīng)收浪資租賃款Finance lease - Receivables其他長(zhǎng)期資產(chǎn) Other non-current assets無形及其他長(zhǎng)期資產(chǎn)合計(jì)Total other assets & intangible assets遞延稅項(xiàng)Deferred Tax遞延稅款借項(xiàng)Deferred Tax assets資產(chǎn)總計(jì)Total assets負(fù)債及所有者（或股東）權(quán)益Liability & Equit

9、y流動(dòng)負(fù)債 Current liability短期借款 Short-term loans應(yīng)付票據(jù)Notes payable應(yīng)付賬款 Accounts payable已結(jié)算尚未完工款預(yù)收賬款 Advance from customers應(yīng)付工瓷 Payrol I payable應(yīng)付福利費(fèi)Welfare payable應(yīng)付股利 Dividend payable應(yīng)交稅金Taxes payable其他應(yīng)交款 Other fees payable其他應(yīng)付款Other payable預(yù)提費(fèi)用 Accrued Expense預(yù)計(jì)負(fù)債Provision遞延收益 Deferred Revenue 一年內(nèi)到期的長(zhǎng)

10、期負(fù)債 Long-term liability due within one year 其他流動(dòng)負(fù)債 Other current liability 流動(dòng)負(fù)債合計(jì) Total current liability長(zhǎng)期負(fù)債Long-termliability長(zhǎng)期借款 Long-term loans應(yīng)付債券Bonds payable長(zhǎng)期應(yīng)付款 Long-term payable專項(xiàng)應(yīng)付款 Grants & Subsidies received其他長(zhǎng)期負(fù)債 Other long-term I iabi I ity 長(zhǎng)期負(fù)債合計(jì) Total long-term I iabi I ity 遞延稅項(xiàng)Defe

11、rred Tax遞延稅款貸項(xiàng) Deferred Tax I iabi I ities負(fù)債合計(jì) Total liability少數(shù)股東權(quán)益Minority interests所有者權(quán)益（或股東權(quán)益）Owners Equity實(shí)收資本（或股本）Paid in capital減；已歸還投資 Less: Capital redemption實(shí)收資本（或股本）凈額Net bal of Paid in capital資本公枳 Capital Reserves盈余公積 Surplus Reserves其中：法定公益金 Include: Statutory reserves未確認(rèn)投資損失 Unreal ise

12、d investment losses未分酉己禾打閏 Retained profits after appropr iat ion其中:本年利潤(rùn) Include: Profits for the year外幣報(bào)表折算差額Translation reserve所有者（或股東）權(quán)益合計(jì)Total Equity負(fù)債及所有者（或股東）權(quán)益合計(jì)Total Liability & Equity三. 和J；閏及和打閏分酉己表 In come statement and profit appropr i a tion一、主營(yíng)業(yè)務(wù)收入Revenue減：主營(yíng)業(yè)務(wù)成本Less： Cost of Sales主營(yíng)業(yè)務(wù)稅

13、金及附加Sales Tax二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以”填列）Gross Profit （ - means loss）加：其他業(yè)務(wù)收入 Add： Other operating income減：其他業(yè)務(wù)支出 Less： Other operating expense減：營(yíng)業(yè)費(fèi)用 Selling & Distribution expense管理費(fèi)用G&A expense財(cái)務(wù)費(fèi)用 Finance expense三、營(yíng)業(yè)利潤(rùn)（虧損以“一”填列）Profit from operat ion （ - means loss）加：投資收益（虧損以一”填列）Add: Investment income補(bǔ)貼收入 S

14、ubsidy Income營(yíng)業(yè)夕卜收入 Non-operating in come減：營(yíng)業(yè)外支出 Less： Non-operating expense四、利潤(rùn)總額（虧損總額以“一”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(rèn)投資損失 Add: Unreal ised investment losses五、凈利潤(rùn)(凈虧損以“”填列)Net prof it ( - means loss)加:年初未分配利潤(rùn)Add: Retained profits其他轉(zhuǎn)入 Other transfer-in六、可供分配

15、的利潤(rùn) Profit avai I able for distr ibution( - means loss)減：提取法定盈余公積 Less： Appropriation of statutory surplus reserves提取法定公益金 Appropr iat ion of statutory welfare fund提取職工獎(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund提取儲(chǔ)備懇金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropr iat ion of enterpr ise

16、 expansion fund利潤(rùn)歸還投資Cap i ta I redempt i on七、可供投資者分配的利潤(rùn) Profit avai I able for owners distr ibutio n減：應(yīng)付優(yōu)先股股利 Less: Appropr iation of preference shares dividend提取任意盈余公積 Appropr iation of discretionary surplus reserve應(yīng)付普通股股利 Appropr iat ion of ordinary shares dividendin capital轉(zhuǎn)作資本(或股本)的普通股股利 Transf

17、er from ordinary shares dividend to paid7k、 未分酉己和 F 閏 Retained profit after appropr i at ion補(bǔ)充資料： SuppIementary Information：investments1. 出傳、處置部門或祉投資單位收益Gains on disposal of operating divisions 2. 自然災(zāi)害發(fā)生損失 Losses from natura I disaster3.會(huì)計(jì)政真變史增加（或減少）利潤(rùn)總額Increase （decrease） in profitdue to changesin

18、accounting policies4.會(huì)計(jì)估計(jì)變史增加（或減少）利潤(rùn)總額Increase （decrease） in profitdue to changesin accounting estimates5.債務(wù)重紐損失 Losses from debt restructur ing中英丈對(duì)照利潤(rùn)表利潤(rùn)表Income Statement編制單位：年 月Prepared by: Month: year:Monetary unit:RMB yuan項(xiàng)目行次本月數(shù)本年累計(jì)數(shù)1 temLine No Current monthCurrent year cumulative一、主較業(yè)務(wù)收i1 Rev

19、enue from main operations1減：主琶業(yè)各成本4Less : Cost of main operations主營(yíng)業(yè)務(wù)稅金及附加5Taxes and surcharge for main operations二.主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“-”號(hào)壊列）10II Profit/Loss from main operations加：其他業(yè)務(wù)利潤(rùn)（虧損以“-”號(hào)填列）110(魁祈居“ -” M貼土 )剛卄KTXE) 3U1OOU |: SS8q82xei ajoj.aq sso=/au)oou| /|LZ(【說褲雖“-”冷奸皂)獲丹祕(mì)詒v6aSdjnipuddxa 2ui)ej9do_uo : ss。*93on2Suiejado-uoZS3 ip i sqns uiojj. anudAdyZZY於貿(mào)業(yè)S8sso|/atuooui 4.udW4.S9AU| : ppy61（【說褲雖“-”冷奸皂）賈酬婁附