財務(wù)報表中英文版)

1、標(biāo)準(zhǔn)版的財務(wù)報表（中英文版）資產(chǎn)負(fù)債表Balance Sheet項 目 ITEM貨幣資金Cash短期投資Short term investments應(yīng)收票據(jù)Notes receivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interest receivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Other receivables預(yù)付帳款A(yù)ccountsprepaid期貨保證金Futureguarantee應(yīng)收補貼款A(yù)llowance receivable應(yīng)收出口退稅Export drawback receivable存貨 Inventories其中：原材料I

2、ncluding:Raw materials產(chǎn)成品（庫存商品） Finished goods待攤費用Prepaid and deferred expenses待處理流動資產(chǎn)凈損失Unsettled G/L on current assets一年內(nèi)到期的長期債權(quán)投資Long -term debenture investment falling due in a yaear其他流動資產(chǎn)Other current assets流動資產(chǎn)合計Total current assets長期投資：Long -term investment ：其中 :長期股權(quán)投資Including long term equi

3、ty investment長期債權(quán)投資Long term securities investment*合并價差I(lǐng)ncorporating price difference長期投資合計Total long -term investment固定資產(chǎn)原價Fixed assets -cost減：累計折舊Less:Accumulated Dpreciation固定資產(chǎn)凈值Fixed assets -net value減：固定資產(chǎn)減值準(zhǔn)備Less:Impairment of fixed assets固定資產(chǎn)凈額Net value of fixed assets固定資產(chǎn)清理Disposal of fixed

4、 assets工程物資Project material在建工程Construction in Progress待處理固定資產(chǎn)凈損失Unsettled G/L on fixed assets固定資產(chǎn)合計Total tangible assets無形資產(chǎn)Intangible assets其中 :土地使用權(quán)Including and use rights遞延資產(chǎn)（長期待攤費用）Deferred assets其中 :固定資產(chǎn)修理Including:Fixed assets repair固定資產(chǎn)改良支出Improvement expenditure of fixed assets其他長期資產(chǎn)Other

5、long term assets其中 :特準(zhǔn)儲備物資Among it:Specially approved reserving materials無形及其他資產(chǎn)合計Total intangible assets and other assets遞延稅款借項Deferred assets debits資 產(chǎn) 總 計 Total Assets資產(chǎn)負(fù)債表（續(xù)表） Balance Sheet項 目 ITEM短期借款Short -term loans應(yīng)付票款Notes payable應(yīng)付帳款A(yù)ccounts payab1e預(yù)收帳款A(yù)dvances from customers應(yīng)付工資Accrued pa

6、yro1l應(yīng)付福利費Welfare payable應(yīng)付利潤（股利） Profits payab1e應(yīng)交稅金Taxes payable其他應(yīng)交款Other payable togovernment其他應(yīng)付款Other creditors預(yù)提費用Provision for expenses預(yù)計負(fù)債Accrued liabilities一年內(nèi)到期的長期負(fù)債Long term liabilities due within one year其他流動負(fù)債Other current liabilities流動負(fù)債合計Total current liabilities長期借款Long -term loans

7、payable應(yīng)付債券Bonds payable長期應(yīng)付款long -term accounts payable專項應(yīng)付款Special accounts payable其他長期負(fù)債Other long -term liabilities其中 :特準(zhǔn)儲備資金Including:Special reserve fund長期負(fù)債合計Total long term liabilities遞延稅款貸項Deferred taxation credit負(fù) 債 合 計 Total liabilities* 少數(shù)股東權(quán)益Minority interests實收資本（股本） Subscribed Capital

8、國家資本National capital集體資本Collective capital法人資本Legal person"s capital其中 :國有法人資本Including:State -owned legal person"s capital集體法人資本Collective legal person"s capital個人資本Personal capital外商資本Foreign businessmen"s capital資本公積Capital surplus盈余公積surplus reserve其中 :法定盈余公積Including:statuto

9、ry surplus reserve公益金 public welfare fund補充流動資本Supplermentary current capital* 未確認(rèn)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(quán)益合計Total shareholder"s equity負(fù)債及所有者權(quán)益總計Total Liabilities & Equity利潤表 INCOME STATEMEN

10、T項 目 ITEMS產(chǎn)品銷售收入Sales of products其中：出口產(chǎn)品銷售收入Including ： Export sales減：銷售折扣與折讓Less ： Sales discount and allowances產(chǎn)品銷售凈額Net sales of products減：產(chǎn)品銷售稅金Less ： Sales tax產(chǎn)品銷售成本Cost of sales其中：出口產(chǎn)品銷售成本Including ： Cost of export sales產(chǎn)品銷售毛利Gross profit onsales減：銷售費用Less ： Sellingexpenses管理費用General and admi

11、nistrative expenses財務(wù)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(chǎn)品銷售利潤Profit on sales加：其他業(yè)務(wù)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

12、income減：營業(yè)外支出Less ： Non -operating expenses加：以前年度損益調(diào)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:Items1 .Cash Flows from Operating Activities:01)Cash received from sales of goods or renderin

13、g of services02)Rental receivedValue added tax on sales received and refunds of value 03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub -total of cash inflows09)Cash paid for goods and services10)Cash paid for o

14、perating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub -total of cash outflows19)Net cash flows from operating activities2 .Cash Fl

15、ows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long -term assets26)Other cash received relating

16、to investing activities27)Sub -total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long -term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub -total of cash outflows35)N

17、et cash flows from investing activities3 .Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub -total of cash inflows44)Cash payments of expenses on any financing activiti

18、es45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub -total of cash outflows53)Net cash flows from financing

19、 activities4 .Effect of Foreign Exchange Rate Changes on Cash5 .Net Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the tra

20、nsfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2 .Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization o

21、f intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long -term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or

22、deduct ： increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities3 .Net Increase in Cash and Cash Equivalents76)cash at the end of the p

23、eriod77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents現(xiàn)金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash

24、received from sales of goods or rendering of services 02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub -total of cash inflows09)Cash paid

25、for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub -total of cash outflows19)Net cash f

26、lows from operating activities2 .Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long -te

27、rm assets26)Other cash received relating to investing activities27)Sub -total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long -term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing act

28、ivities34)Sub -total of cash outflows35)Net cash flows from investing activities3 .Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub -total of cash inflows43)Cash repay

29、ments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital 51)Other cash payments relating to fi

30、nancing activities 52)Sub -total of cash outflows53)Net cash flows from financing activities4 .Effect of Foreign Exchange Rate Changes on Cash5 .Net Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)R

31、epayment 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 Activities62)Net profit63)Add provision

32、for bad debt or bad debt written off 64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets 66)and other long -term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Financial expenses69)Losses arising from investments

33、 (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct ： increase) 72)Decrease in operating receivables (or deduct:increase) 73)Increase in operating payables (or deduct:decrease) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from

34、 operating activities3.Net Increase in Cash and Cash Equivalents 76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period 79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents 現(xiàn)金流量表的現(xiàn)金流量聲明 擬制人：時間：單位： 項目1.cash 流量從經(jīng)營活動：0