財務(wù)報表類中英雙語

1、資產(chǎn)負(fù)債表BalanceSheet編制單位：年月日單位:元Preparedby:Month:Date:YearMonetaryunit資產(chǎn)Assets行次LineNo.年初數(shù)Beg.balanee期末數(shù)End.balanee負(fù)債和所有者權(quán)益（或股東權(quán)益）Liabilities&Owners（Stockholdeequity行次?rsLineNo)年初數(shù)Beg.balanee期末數(shù)End.balanee流動資產(chǎn):Currentassets流動負(fù)債Currentliabilities貨幣資金Monetaryfunds短期借款Short-termloans短期投資Short-terminvestme

2、nt應(yīng)付票據(jù)Notespayable應(yīng)收票據(jù)Notesreceivable應(yīng)付賬款A(yù)ccountspayable應(yīng)收股利Dividendreceivable預(yù)收賬款A(yù)dvancesfromcustomers應(yīng)收利息Interestreceivable應(yīng)付工資Accruedpayroll應(yīng)收賬款A(yù)ccountsreceivable應(yīng)付福利費Welfareexpensespayable其他應(yīng)收款Otherreceivable應(yīng)付股利Dividendpayable預(yù)付賬款A(yù)dvancestosuppliers應(yīng)交稅金Taxespayable應(yīng)收補(bǔ)貼款Subsidiesreceivable其他應(yīng)交款O

3、therpayables存貨Inventories其他應(yīng)付款Otheramountspayable待攤費用預(yù)提費用PrepaidexpensesAccruedexpenses一年內(nèi)到期的長期債權(quán)投資Long-termdebtinvestmentduewithinayear預(yù)計負(fù)債Estimatedliabilities其他流動資產(chǎn)Othercurrentassets一年內(nèi)到期的長期負(fù)債Long-termliabilitiesduewithinayear流動資產(chǎn)合計Sub-totalofcurrentassets其他流動負(fù)債Othercurrentliabilities長期投資：Long-ter

4、minvestments:長期股權(quán)投資Long-termequityinvestment流動負(fù)債合計Sub-totalofcurrentliabilities長期債權(quán)投資Long-termdebtinvestment長期負(fù)債：Long-termliabilities長期投資合計Sub-totaloflongterminvestment長期借款Long-termborrowings固定資產(chǎn)：Fixedassets:應(yīng)付債券Bondspayable固定資產(chǎn)原價Fixedassets-cost長期應(yīng)付款Long-termpayables減：累計折舊Less:Accumulateddepreciati

5、on專項應(yīng)付款Specialpayables固定資產(chǎn)凈值Fixedassets-NBV其他長期負(fù)債OtherIong-termliabilities減：固定資產(chǎn)減值準(zhǔn)備Less:Provisionforimpairmentoffixedassets長期負(fù)債合計Sub-totalofIong-termliabilities固定資產(chǎn)凈額Fixedassets-net遞延稅項Deferredtaxes工程物資Constructionmaterials遞延稅款貸項Deferredtaxcredit在建工程Constructioninprogress負(fù)債合計Totalliabilities固定資產(chǎn)清理D

6、isposaloffixedassets固定資產(chǎn)合計Sub-totaloffixedassets所有者權(quán)益（或股東權(quán)益）Owners（Stockholders）equity無形資產(chǎn)及其他資產(chǎn)Intangibleandotherassets實收資本(或股本)Paid-incapital(orstock)無形資產(chǎn)Intanqibleassets減：已歸還投資Less:Investmentreturned長期待攤資產(chǎn)Long-termprepayment實收資本(或股本)凈額Paid-incapital(orstock)-net其他長期資產(chǎn)OtherIong-termassets資本公積Capita

7、lsurplus無形資產(chǎn)及其他資產(chǎn)合計Sub-totalofintangibleandotherassets贏余公積Surplusreserve其中：法定公益金Including:Statutorypublicwelfarefund遞延稅項：Deferredtaxes:未分配利潤Undistributedprofit遞延稅款借項Deferredtaxdebit所有者權(quán)益（或股東權(quán)益）合計Totalowners（stockholders）ecuity資產(chǎn)總計Totalassets負(fù)債和所有者權(quán)益（或股東權(quán)益）合計Totalliabilities&owners（stockequityholders

8、)編制單位：利潤表IncomeStatement年月日單位:元Preparedby:Month:Date:YearMonetaryunit:RMBYuan項目Item行次LineNo.本月數(shù)Currentmonth本年累計數(shù)Currentyearaccumulative一、主宮業(yè)務(wù)收入I.Revenuefrommainoperations減：主營業(yè)務(wù)成本Less:Costofmainoperations主營業(yè)務(wù)稅金及附加Taxesandsurchargesformainoperations二、主營業(yè)務(wù)利潤(虧損以-填列)II.Profit/Lossfrommainoperations(forl

9、oss)力口：其他業(yè)務(wù)利潤(虧損以-填列)Add:Profit/Lossfromotheroperations(forloss)減：營業(yè)費用Less:Operatingexpenses管理費用Generalandadministrativeexpenses財務(wù)費用Financialexpenses三、營業(yè)利潤(虧損以填列)III.Operatingprofit/loss(-forloss)力口：投資收益(虧損以填列)Add:Investmentincome/losses(-”forloss)補(bǔ)貼收入Revenuefromsubsidies營業(yè)外收入Non-operatingrevenue減：營

10、業(yè)外支出Less:Non-operatingexpenditures四、利潤總額(虧損以填列)IV.Income/Lossbeforetax(-”forloss)減：所得稅Less:Incometax五、凈利潤(虧損以填列)V.Netincome/loss(forloss)補(bǔ)充資料Supplementaryinformation:項目本年累計數(shù)上年實際數(shù)ItemCurrentyearcumulativePrioryearactual1.出售、處理部門或被投資單位所得收益Gainonsaleanddisposalofadepartmentoraninvestedenterprise2.自然災(zāi)害發(fā)

11、生的損失Lossesarisingfromnaturaldisasters3.會計政策變更增加（或減少）利潤總額Increase/decreaseinincomebeforetaxduetoachangeinaccountingpolicy4.會計估計變更增加（或減少）利潤總額Increase/decreaseinincomebeforetaxduetoachangeinaccountingestimate5.債務(wù)重組損失Lossesarisingfromdebtrestructurings6.其他Miscellaneous現(xiàn)金流量表CashFlowStatement編制單位：年度單位：元Pr

12、eparedby:Period:Monetaryunit:RMBYuan項目Item行次LineNo.金額Amount一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量I.Cashflowsfromoperatingactivities銷售產(chǎn)品、提供勞務(wù)收到的現(xiàn)金Cashreceivedfromthesaleofgoodsorrenderingofservices收到的稅費返還Refundsoftaxes收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金Othercashreceiptsrelatingtooperatingactivities現(xiàn)金流入小計Sub-totalofcashinflows購買商品、接受勞務(wù)支付的現(xiàn)金Cashp

13、aidforgoodsandservices支付給職工及為職工支付的現(xiàn)金Cashpaidtoandonbehalfofemployees支付的各項稅費Paymentsofalltypesoftaxes支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金Othercashpaymentsrelatingtooperatingactivities現(xiàn)金流出小計Sub-totalofcashoutflows經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Netcashflowsfromoperatingactivities二、投資活動產(chǎn)生的現(xiàn)金流量II.Cashflowsfrominvestingactivities收回投資所收到的現(xiàn)金Cash

14、receivedfromreturnofinvestments取得投資收益所收到的現(xiàn)金Cashreceivedfromreturnoninvestment處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所收回的現(xiàn)金凈額Netcashreceivedfromthesaleoffixedassets,intangibleassetsandotherIong-termassets收到的其他與投資活動有關(guān)的現(xiàn)金Othercashreceiptsrelatingtoinvestingactivities現(xiàn)金流入小計Sub-totalofcashinflows購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金Cashp

15、aidtoacquirefixedassets,intangibleassetsandotherIong-termassets投資所支付的現(xiàn)金Cashpaidtoacquireinvestments支付的其他與投資活動有關(guān)的現(xiàn)金Othercashpaymentrelatingtoinvestingactivities現(xiàn)金流出小計Sub-totalofcashoutflows投資活動產(chǎn)生的現(xiàn)金流量凈額Netcashflowsfrominvestingactivities三、籌資活動產(chǎn)生的現(xiàn)金流量：III.Cashflowsfromfinancingactivities:吸收投資所收到的現(xiàn)金Cas

16、hreceivedfrominvestmentbyothers借款所收到的現(xiàn)金Cashreceivedfromborrowings收到的其他與籌資活動有關(guān)的現(xiàn)金Othercashreceiptsrelatingtofinancingactivities現(xiàn)金流入小計Sub-totalofcashinflows償還債務(wù)所支付的現(xiàn)金Cashpaymentofamountsborrowed分配股利、利潤或償付利息所支付的現(xiàn)金Cashpaidfordistributionofdividendsorprofitsandforinterestexpense支付的其他與籌資活動有關(guān)的現(xiàn)金Othercashpa

17、ymentsrelatingtofinancingactivities現(xiàn)金流出小計Sub-totalofcashoutflows籌資活動產(chǎn)生的現(xiàn)金流量凈額Netcashflowfinancingactivities四、匯率變動對現(xiàn)金的影響IV.Effectofchangesinforeignexchangerateoncash五、現(xiàn)金及現(xiàn)金等價物凈增加額V.Netincreaseincashandcashequivalents補(bǔ)充資料SupplementaryInformation行次LineNo.金額Amount1.將凈利潤調(diào)節(jié)為經(jīng)營活動現(xiàn)金流量：Reconciliationofnetinc

18、ometocashflowsfromoperatingactivities凈利潤Netincome力口：計提的資產(chǎn)減值準(zhǔn)備Add:Provisionforimpairmentofassets固定資產(chǎn)折舊Depreciationoffixedassets無形資產(chǎn)攤銷Amortizationofintangibleassets長期待攤費用攤銷AmortizationofIong-termprepayment待攤費用減少(減：增加)Decreaseinprepaidexpense(ordeduct:increase)預(yù)提費用增加（減：減少）Increaseofaccruedexpenses(orde

19、duct:decrease)處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失(減：收益)Lossesondisposaloffixedassets,intangibleassetsandotherIong-termassets(ordeduct:gains)固定資產(chǎn)報廢損失Lossesonscrappingoffixedassets財務(wù)費用Financialexpenses投資損失(減：收益)Investmentslosses(ordeduct:gains)遞延稅款貸項(減：借項)Deferredtaxcredit(ordeduct:debit)存貨的減少(減：增加)Decreaseininvent

20、ories(ordeduct:increase)經(jīng)營性應(yīng)收項目的減少(減：增加)Decreaseinoperatingpayables(ordeduct:increase)經(jīng)營性應(yīng)收項目的增加(減：減少)Increaseinoperatingpayables(ordeduct:decrease)其他Other經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額Netcashflowsfromoperatingactivities2.不涉及現(xiàn)金收支的投資和籌資活動Investingandfinancingactivitiesthatdonotinvolvecashreceiptsandpayments債務(wù)轉(zhuǎn)化為資本Con

21、versionofdebtintocapital一年內(nèi)到期的可轉(zhuǎn)換公司債券Convertiblebondstobeexpiredwithinoneyear融資租入固定資產(chǎn)Fixedassetsunderfinancelease3.現(xiàn)金及現(xiàn)金等價物凈增加情況：Netincreaseincashandcanequivalents現(xiàn)金的期末余額Cashatendofperiod減：現(xiàn)金的期初余額Less:Cashatthebeginningoftheperiod力口：現(xiàn)金等價物的期末余額Plus:Cashequivalentsattheendoftheperiod減：現(xiàn)金等價物的期初余額Less:C

22、ashequivalentsatthebeginningoftheperiod現(xiàn)金及現(xiàn)金等價物凈增加額Netincreaseincashandcashequivalents資產(chǎn)減值準(zhǔn)備明細(xì)表StatementofProvisionforImpairmentofAssets編制單位：年度單位：元Preparedby:Period:Monetaryunit:RMBYuan項目Item年初余額Beginningbalanee本年增加數(shù)Increaseforcurrentyear本年轉(zhuǎn)回數(shù)Reversalforcurrentyear年末余額Endingbalanee一、壞賬準(zhǔn)備合計I.Totalamo

23、untsofbaddebtsprovided其中：應(yīng)收賬款I(lǐng)ncluding:Accountsreceivable其他應(yīng)收款Otherreceivables二、短期投資跌價準(zhǔn)備合計II.Totalamountsofshort-terminvestmentswrite-downprovided其中：股票投資Including:Stockinvestment債券投資Bondinvestment三、存貨跌價準(zhǔn)備合計川.Totalamountsofinventorywritten-downprovided其中：庫存商品Including:Goodsonhand原材料Rawmaterials四、長期投資

24、減值準(zhǔn)備合計IV.TotalamountsprovidedforimpairmentofIong-terminvestments其中：長期股權(quán)投資Including:Long-termequityinvestment長期債權(quán)投資Long-termdebtinvestment五、固定資產(chǎn)減值準(zhǔn)備合計V.Totalamountsprovidedforimpairmentoffixedassets其中：房屋、建筑物Including:Buildingsandstructures機(jī)器設(shè)備Equipmentandmachinery六、無形資產(chǎn)減值準(zhǔn)備W.Provisionforimpairmentofi

25、ntangible項目Item年初余額Beginningbalanee本年增加數(shù)Increaseforcurrentyear本年轉(zhuǎn)回數(shù)Reversalforcurrentyear年末余額Endingbalaneeassets其中：專利權(quán)Including:Patent商標(biāo)權(quán)Trademarks七、在建工程減值準(zhǔn)備Vfl.Provisionforimpairmentofconstructioninprogress八、委托貸款減值準(zhǔn)備忸.Provisionforimpairmentofdesignatedloanreceivable注：根據(jù)財會200310號文件規(guī)定，此表已變動，請參見第404-4

26、07頁。Note:ThisstatementhasbeenrevisedaccordingtoCK2003No.10bytheMinistryofFinance.Pleaserefertopage404to407fordetails.所有者權(quán)益(或股東權(quán)益)增減變動表StatementofChangesinOwners(Stockholders)Equity編制單位：年度單位：元Preparedby:Period:Monetaryunit:RMBYuan項目Item行次LineNo.本年數(shù)Currentyear上年數(shù)Prioryear一、實收資本(或股本)：I.Paid-incapital(o

27、rstock)年初余額Beginningbalanee1本年增加數(shù)Increaseintheeurrentyear2其中：資本公積轉(zhuǎn)入Ineluding:Transfer-infromcapitalsurplus3贏余公積轉(zhuǎn)入Transfer-infromsurplusreserve4利潤分配轉(zhuǎn)入Transfer-infromdistributionofprofit5新增資本(或股本)Additionalcapital(orstock)6本年減少數(shù)Decreaseinthecurrentyear10年末余額Endingbalanee15二、資本公積：n.Capitalsurplus:年初余額B

28、eginningbalanee16本年增加數(shù)Increaseinthecurrentyear17其中：資本(或股本)溢價Ineluding:Premiumoncapital(orstock)18接受捐贈非現(xiàn)金資產(chǎn)準(zhǔn)備Reserveofdonatednon-cashassets19接受現(xiàn)金捐贈Receiptofcashdonation20股權(quán)投資準(zhǔn)備Equityinvestmentreserve21撥款轉(zhuǎn)入Transfer-infromgovernmentappropriations22外幣資本折算差額Foreigncurrencycapitaltranslationdifferenee23項目

29、Item行次LineNo.本年數(shù)Currentyear上年數(shù)Prioryear其他資本公積Othercapitalsurplus30本年減少數(shù)Decreaseinthecurrentyear40其中：轉(zhuǎn)增資本(或股本)Including:Conversionintocapital(orstock)41年末余額Endingbalanee45三、法定和任意贏余公積：川.Statutoryanddiscretionarysurplusreserves年初余額Beginningbalanee46本年增加數(shù)Increaseinthecurrentyear47其中：從凈利潤中提取數(shù)Including:Am

30、ountappropriatedfromnetincome48其中：法定盈余公積Including:Statutorysurplusreserve49任意盈余公積Discretionarysurplusreserve50儲備基金Reservefund51企業(yè)發(fā)展基金Enterpriseexpansionfund52法定公益金轉(zhuǎn)入數(shù)Transfer-infromstatutorypublicwelfarefund53本年減少數(shù)Decreaseinthecurrentyear54其中：彌補(bǔ)虧損Including:Recoveryoflosses55轉(zhuǎn)增資本(或股本)Conversionintoca

31、pital(orstock)56分派現(xiàn)金股利或利潤Distributionofcashdividendorprofit57分派股票股利Distributionofstockdividend58年末余額Endingbalanee62其中：法定盈余公積Including:Statutorysurplusreserve63項目Item行次LineNo.本年數(shù)Currentyear上年數(shù)Prioryear儲備基金Reservefund64企業(yè)發(fā)展基金Enterpriseexpansionfund65四、法定公益金：IV.Statutorypublicwelfarefund:年初余額Beginningb

32、alanee66本年增加數(shù)Increaseintheeurrentyear67其中：從凈利潤中提取數(shù)Ineluding:Amountappropriatedfromnetincome68本年減少數(shù)Decreaseintheeurrentyear70其中：集體福利支出Including:Collectivewelfareexpenditure71年末余額Endingbalanee75五、未分配里：V.Undistributedprofit:年初未分配利潤Undistributedprofitatthebeginningoftheyear76本年凈利潤(凈虧損以“號填列)Netincome(orl

33、osses)fortheyear(“fornetloss)77本年利潤分配Profitdistributionfortheyear78年末未分配利潤(未彌補(bǔ)虧損以“號填列)Undistributedprofit/lossesatendoftheyear(forundistributeddeficit)80應(yīng)交增值稅明細(xì)表VATPayableMovementTable編制單位：年度單位：元Preparedby:Period:Monetaryunit:RMBYuan項目Item行次LineNo.本月數(shù)Currentmonth本年累計數(shù)Currentyearcumulative一、應(yīng)交增值稅I.Va

34、lue-addedtaxpayable:1.年初未抵扣數(shù)（以“號填列）Amountnotdeductedatthebeginningofyear（-”1thX2銷項稅額OutputVAT2出口退稅Refundofexportduty3進(jìn)項稅額轉(zhuǎn)出Transfer-outofinputVAT4轉(zhuǎn)出多交增值稅Transfer-outofoverpaidVAT5673.進(jìn)項稅額InputVAT8已交稅金Taxespaid9減免稅款VATdeductionsandexemptions10出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額Exportdutydeductiblefromtaxespayableondomesticsales11轉(zhuǎn)出未交增值稅Transfer-outofunpaidVAT1213144.期末未抵扣數(shù)（以“號填列）Amountnotdeductedattheendoftheyear（-”15X二、未交增值稅n.UnpaidVAT1.年初未交數(shù)（多交數(shù)以號填列）Amountnotpaidatthebeginnin