Efedze英文財務報表格式

1、大風起分云飛揚生活需要游戲，但不能游戲人生；生活需要歌舞，但不需醉生夢死；生活需要藝術，但不能投機取巧；生活需要勇氣，但不 能魯莽蠻干；生活需要重復，但不能重蹈覆轍。-無名英文財務報表格式一、 企業(yè)財務會計報表封面 FINANCIAL REPORT COVER報表所屬期間之期末時間點Period En ded所屬月份 Reporting Period報出日期 Submit Date記賬本位幣幣種 Local Reporti ng Curre ncy審核人 Verifier填表人 Preparer二、資產負債表 Bala nee Sheet資產 Assets流動資產 Current Assets

2、貨幣資金 Bank and Cash短期投資 Current Investment一年內至 U 期委托貸款 En trusted loa n receivable due within one year大風起分云飛揚減：一年內到期委托貸款減值準備Less: Impairment for Entrustedreceivable due with in one year減：短期投資跌價準備 Less: Impairme nt for curre nt in vestme nt短期投資凈額 Net bal of current investment應收票據 Notes receivable應收股禾

3、U Divide nd receivable應收禾 息 Interest receivable應收賬款 Account receivable減：應收賬款壞賬準備 Less: Bad debt provisi on for Acco unt 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 Other receivable其他應收款凈額 Net bal of Other receivable預付賬款 Prepayment應收補貼款

4、 Subsidy receivable存貨 Inventory減： 存貨跌價準備 Less: Provisio n for Inventory存貨凈額 Net bal of Inventoryloan大風起分云飛揚已完工尚未結算款 Amount due from customer for contract work待攤費用 Deferred Expense一年內到期的長期債權投資Long-term debt investment due within oneyear一年內到期的應收融資租賃款Finance lease receivables due within oneyear其他流動資產 O

5、ther current assets流動資產合計 Total current assets長期投資 Long-term investment長期股權投資 Lon g-term equity in vestme nt委托貸款 Entrusted loan receivable長期債權投資 Lon g-term debt inv estme nt長期投資合計 Total for Iong-term investment減： 長期股權投資減值準備 Less: Impairment for Iong-term equity in vestme nt減： 長期債權投資減值準備 Less: Impair

6、ment for Iong-term debt in vestme nt減：委托貸款減值準備Less: Provisio n for en trusted loa n receivable長期投資凈額 Net bal of Iong-term investment其中：合并價差 In clude: Goodwill (Negative goodwill)固定資產 Fixed assets大風起分云飛揚固定資產原值Cost減：累計折舊Less: Accumulated Depreciati on固定資產凈值Net bal減：固定資產減值準備 Less: Impairme nt for fixed

7、 assets固定資產凈額 NBV of fixed assets工程物資 Material holds for con struct ion of fixed assets在建工程 Construction in progress減：在建工程減值準備 Less: Impairme nt for con struct ion in progress在建工程凈額Net bal of con structi on in progress固定資產清理Fixed assets to be disposed of固定資產合計Total fixed assets無形資產及其他資產 Other assets

8、 & In ta ngible assets無形資產 Intangible assets減：無形資產減值準備Less: Impairme nt for in ta ngible assets無形資產凈額 Net bal of intangible assets長期待攤費用 Lon g-term deferred expe nse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 lease - Receivables其他長期資產 Other non-current assets大風起分云飛

9、揚無形及其他長期資產合計 Total other assets & in ta ngible assets 遞延稅項Deferred Tax遞延稅款借項 Deferred Tax assets資產總計 Total assets負債及所有者（或股東）權益 Liability & Equity流動負債 Current liability短期借款 Short-term loans應付票據 Notes payable應付賬款 Accounts payable已結算尚未完工款預收賬款 Advanee from customers應付工資 Payroll payable應付福利費 Welf

10、are payable應付股利 Divide nd 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大風起分云飛揚預計負債 Provision遞延收益 Deferred Revenue一年內到期的長期負債 Lon g-term liability due within one year其他流動負債 Other current liability流動負債合計 Total current liability長期負債 Long-term liability長期借款 Long

11、-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 Iong-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少數股東權益 Minority interests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

12、投資 Less: Capital redemption大風起分云飛揚實收資本（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 In elude: Statutory reserves未確認投資損失 Un realised in vestme nt losses未分配禾 潤 Retained profits after appropriation其中：本年利潤 In clude: Profits for the year夕卜幣報表折算差額 Tran slati on reser

13、ve所有者（或股東）權益合計 Total Equity負債及所有者（或股東）權益合計 Total Liability & Equity三、禾潤及禾潤分配表In come stateme nt and profit appropriati on一、主營業(yè)務收入 Reve nue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“一填列）Gross Profit （ - means loss）加：其他業(yè)務收入 Add: Other operat ingin come減： 其他業(yè)務支出 Less: Other operati

14、 ng expe nse減：營業(yè)費用 Selli ng & Distribution expe nse大風起分云飛揚管理費用 G&A expense財務費用 Finance expense三、營業(yè)利潤（虧損以“一填列）Profit from operation （- means loss）加：投資收益（虧損以“一”列）Add: In vestme nt in come補貼收入 Subsidy In come營業(yè)外收入 Non-operat ing in come減：營業(yè)外支出 Less: Non-operat ing expe nse四、利潤總額（虧損總額以“一填列）Profi

15、t before Tax減：所得稅 Less: In come tax少數股東損益 Minority interest加：未確認投資損失 Add: Un realised in vestme nt losses五、凈利潤（凈虧損以“一填列）Net profit （ - means loss）加：年初未分配利潤 Add: Reta ined profits其他轉入 Other transfer-in六、可供分配的禾 潤 Profit available for distributi on（ - means loss）減：提取法定盈余公積 Less: Appropriati on of statu

16、tory surplus reserves提取法定公益金 Appropriati on of statutory welfare fund提取職工獎勵及福利基金 Appropriation of staff incen tive and welfare fund大風起分云飛揚提取儲備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriati on of en terprise expa nsion fund利潤歸還投資 Capital redemption七、 可供投資者分配的利潤 Profit available for ow ners dist

17、ribute n減：應付優(yōu)先股股禾 ULess: Appropriati on of prefere nee shares divide nd提取任意盈余公積 Appropriati on of diseretio nary surplus reserve應付普通股股禾 U Appropriati on of ordinary shares divide nd轉作資本（或股本）的普通股股利 Tran sfer from ordi nary shares divide nd topaid in capital八、未分配禾 U 潤 Retained profit after appropriation補充資料： Suppleme ntary In formati on:1. 出售、處置部門或被投資單位收益Gai ns o