財(cái)務(wù)報(bào)表英文翻譯大全優(yōu)質(zhì)資料

財(cái)務(wù)報(bào)表英文翻譯大全優(yōu)質(zhì)資料(可以直接使用，可編輯優(yōu)質(zhì)資料，歡迎下載）

資產(chǎn)負(fù)債表財(cái)務(wù)報(bào)表英文翻譯大全優(yōu)質(zhì)資料(可以直接使用，可編輯優(yōu)質(zhì)資料，歡迎下載）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.balance期末數(shù)End.balance負(fù)債和所有者權(quán)益(或股東權(quán)益)Liabilities&Owners’(Stockholders’)equity行次LineNo.年初數(shù)Beg.balance期末數(shù)End.balance流動(dòng)資產(chǎn):Currentassets流動(dòng)負(fù)債Currentliabilities貨幣資金Monetaryfunds短期借款Short-termloans短期投資Short-terminvestment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(fèi)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Otherpayables存貨Inventories其他應(yīng)付款Otheramountspayable待攤費(fèi)用Prepaidexpenses預(yù)提費(fèi)用Accruedexpenses一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long-termdebtinvestmentduewithinayear預(yù)計(jì)負(fù)債Estimatedliabilities其他流動(dòng)資產(chǎn)Othercurrentassets一年內(nèi)到期的長(zhǎng)期負(fù)債Long-termliabilitiesduewithinayear流動(dòng)資產(chǎn)合計(jì)Sub-totalofcurrentassets其他流動(dòng)負(fù)債Othercurrentliabilities長(zhǎng)期投資:Long-terminvestments:長(zhǎng)期股權(quán)投資Long-termequityinvestment流動(dòng)負(fù)債合計(jì)Sub-totalofcurrentliabilities長(zhǎng)期債權(quán)投資Long-termdebtinvestment長(zhǎng)期負(fù)債：Long-termliabilities長(zhǎng)期投資合計(jì)Sub-totaloflongterminvestment長(zhǎng)期借款Long-termborrowings固定資產(chǎn):Fixedassets:應(yīng)付債券Bondspayable固定資產(chǎn)原價(jià)Fixedassets-cost長(zhǎng)期應(yīng)付款Long-termpayables減:累計(jì)折舊Less:Accumulateddepreciation專項(xiàng)應(yīng)付款Specialpayables固定資產(chǎn)凈值Fixedassets-NBV其他長(zhǎng)期負(fù)債Otherlong-termliabilities減:固定資產(chǎn)減值準(zhǔn)備Less:Provisionforimpairmentoffixedassets長(zhǎng)期負(fù)債合計(jì)Sub-totaloflong-termliabilities固定資產(chǎn)凈額Fixedassets-net遞延稅項(xiàng)Deferredtaxes工程物資Constructionmaterials遞延稅款貸項(xiàng)Deferredtaxcredit在建工程Constructioninprogress負(fù)債合計(jì)Totalliabilities固定資產(chǎn)清理Disposaloffixedassets固定資產(chǎn)合計(jì)Sub-totaloffixedassets所有者權(quán)益（或股東權(quán)益）Owner’s(Stockholders’)equity無(wú)形資產(chǎn)及其他資產(chǎn)Intangibleandotherassets實(shí)收資本（或股本）Paid-incapital(orstock)無(wú)形資產(chǎn)Intangibleassets減：已歸還投資Less:Investmentreturned長(zhǎng)期待攤資產(chǎn)Long-termprepayment實(shí)收資本（或股本）凈額Paid-incapital(orstock)-net其他長(zhǎng)期資產(chǎn)Otherlong-termassets資本公積Capitalsurplus無(wú)形資產(chǎn)及其他資產(chǎn)合計(jì)Sub-totalofintangibleandotherassets贏余公積Surplusreserve其中：法定公益金Including:Statutorypublicwelfarefund遞延稅項(xiàng):Deferredtaxes:未分配利潤(rùn)Undistributedprofit遞延稅款借項(xiàng)Deferredtaxdebit所有者權(quán)益（或股東權(quán)益）合計(jì)Totalowner’s(stockholders’)equity資產(chǎn)總計(jì)Totalassets負(fù)債和所有者權(quán)益（或股東權(quán)益）合計(jì)Totalliabilities&owner’s(stockholders’)equity利潤(rùn)表IncomeStatement編制單位：______年______月________日單位:元Preparedby:Month:_______Date:_______YearMonetaryunit:RMBYuan項(xiàng)目Item行次LineNo.本月數(shù)Currentmonth本年累計(jì)數(shù)Currentyearaccumulative一、主營(yíng)業(yè)務(wù)收入I.Revenuefrommainoperations減：主營(yíng)業(yè)務(wù)成本Less:Costofmainoperations主營(yíng)業(yè)務(wù)稅金及附加Taxesandsurchargesformainoperations二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“-”填列）II.Profit/Lossfrommainoperations加：其他業(yè)務(wù)利潤(rùn)（虧損以“-”填列）Add:Profit/Lossfromotheroperations減：營(yíng)業(yè)費(fèi)用Less:Operatingexpenses管理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses三、營(yíng)業(yè)利潤(rùn)（虧損以“-”填列）III.Operatingprofit/loss加：投資收益（虧損以“-”填列）Add:Investmentincome/losses補(bǔ)貼收入Revenuefromsubsidies營(yíng)業(yè)外收入Non-operatingrevenue減：營(yíng)業(yè)外支出Less:Non-operatingexpenditures四、利潤(rùn)總額（虧損以“-”填列）IV.Income/Lossbeforetax減：所得稅Less:Incometax五、凈利潤(rùn)（虧損以“-”填列）V.Netincome/loss補(bǔ)充資料Supplementaryinformation:項(xiàng)目Item本年累計(jì)數(shù)Currentyearcumulative上年實(shí)際數(shù)Prioryearactual出售、處理部門或被投資單位所得收益Gainonsaleanddisposalofadepartmentoraninvestedenterprise2.自然災(zāi)害發(fā)生的損失Lossesarisingfromnaturaldisasters3.會(huì)計(jì)政策變更增加（或減少）利潤(rùn)總額Increase/decreaseinincomebeforetaxduetoachangeinaccountingpolicy4.會(huì)計(jì)估計(jì)變更增加（或減少）利潤(rùn)總額Increase/decreaseinincomebeforetaxduetoachangeinaccountingestimate5.債務(wù)重組損失Lossesarisingfromdebtrestructurings6.其他Others現(xiàn)金流量表CashFlowStatement編制單位：年度單位:元Preparedby:Period:_________Monetaryunit:RMBYuan項(xiàng)目Item行次LineNo.金額Amount一、經(jīng)營(yíng)活動(dòng)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Cashreceivedfromthesaleofgoodsordofservices收到的稅費(fèi)返還Refundsoftaxes收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Othercashreceiptsrelatingtooperatingactivities現(xiàn)金流入小計(jì)Sub-totalofcashinflows購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金Cashpaidforgoodsandservices支付給職工及為職工支付的現(xiàn)金Cashpaidtoandonbehalfofemployees支付的各項(xiàng)稅費(fèi)Paymentsofalltypesoftaxes支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金Othercashpaymentsrelatingtooperatingactivities現(xiàn)金流出小計(jì)Sub-totalofcashoutflows經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netcashflowsfromoperatingactivities二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量II.Cashflowsfrominvestingactivities收回投資所收到的現(xiàn)金Cashreceivedfromreturnofinvestments取得投資收益所收到的現(xiàn)金Cashreceivedfromreturnoninvestment處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所收回的現(xiàn)金凈額Netcashreceivedfromthesaleoffixedassets,intangibleassetsandotherlong-termassets收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金Othercashreceiptsrelatingtoinvestingactivities現(xiàn)金流入小計(jì)Sub-totalofcashinflows購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets投資所支付的現(xiàn)金Cashpaidtoacquireinvestments支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金Othercashpaymentrelatingtoinvestingactivities現(xiàn)金流出小計(jì)Sub-totalofcashoutflows投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netcashflowsfrominvestingactivities三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量：III.Cashflowsfromfinancingactivities:吸收投資所收到的現(xiàn)金Cashreceivedfrominvestmentbyothers借款所收到的現(xiàn)金Cashreceivedfromborrowings收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金Othercashreceiptsrelatingtofinancingactivities現(xiàn)金流入小計(jì)Sub-totalofcashinflows償還債務(wù)所支付的現(xiàn)金Cashpaymentofamountsborrowed分配股利、利潤(rùn)或償付利息所支付的現(xiàn)金Cashpaidfordistributionofdividendsorprofitsandforinterestexpense支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金Othercashpaymentsrelatingtofinancingactivities現(xiàn)金流出小計(jì)Sub-totalofcashoutflows籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netcashflowfinancingactivities四、匯率變動(dòng)對(duì)現(xiàn)金的影響IV.Effectofchangesinforeignexchangerateoncash五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額V.Netincreaseincashandcashequivalents補(bǔ)充資料SupplementaryInformation行次LineNo.金額Amount1.將凈利潤(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)現(xiàn)金流量：Reconciliationofnetincometocashflowsfromoperatingactivities凈利潤(rùn)Netincome加：計(jì)提的資產(chǎn)減值準(zhǔn)備Add:Provisionforimpairmentofassets固定資產(chǎn)折舊Depreciationoffixedassets無(wú)形資產(chǎn)攤銷Amortizationofintangibleassets長(zhǎng)期待攤費(fèi)用攤銷Amortizationoflong-termprepayment待攤費(fèi)用減少（減：增加）Decreaseinprepaidexpense(ordeduct:increase)預(yù)提費(fèi)用增加（減：減少）Increaseofaccruedexpenses(ordeduct:decrease)處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失（減：收益）Lossesondisposaloffixedassets,intangibleassetsandotherlong-termassets(ordeduct:gains)固定資產(chǎn)報(bào)廢損失Lossesonscrappingoffixedassets財(cái)務(wù)費(fèi)用Financialexpenses投資損失（減：收益）Investmentslosses(ordeduct:gains)遞延稅款貸項(xiàng)（減：借項(xiàng)）Deferredtaxcredit(ordeduct:debit)存貨的減少（減：增加）Decreaseininventories(ordeduct:increase)經(jīng)營(yíng)性應(yīng)收項(xiàng)目的減少（減：增加）Decreaseinoperatingpayables(ordeduct:increase)經(jīng)營(yíng)性應(yīng)收項(xiàng)目的增加（減：減少）Increaseinoperatingpayables(ordeduct:decrease)其他Other經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Netcashflowsfromoperatingactivities2.不涉及現(xiàn)金收支的投資和籌資活動(dòng)Investingandfinancingactivitiesthatdonotinvolvecashreceiptsandpayments債務(wù)轉(zhuǎn)化為資本Conversionofdebtintocapital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(jià)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加：現(xiàn)金等價(jià)物的期末余額Plus:Cashequivalentsattheendoftheperiod減：現(xiàn)金等價(jià)物的期初余額Less:Cashequivalentsatthebeginningoftheperiod現(xiàn)金及現(xiàn)金等價(jià)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(xiàng)目Item年初余額Beginningbalance本年增加數(shù)Increaseforcurrentyear本年轉(zhuǎn)回?cái)?shù)Reversalforcurrentyear年末余額Endingbalance壞賬準(zhǔn)備合計(jì)I.Totalamountsofbaddebtsprovided其中：應(yīng)收賬款I(lǐng)ncluding:Accountsreceivable其他應(yīng)收款Otherreceivables短期投資跌價(jià)準(zhǔn)備合計(jì)II.Totalamountsofshort-terminvestmentswrite-downprovided其中：股票投資Including:Stockinvestment債券投資Bondinvestment存貨跌價(jià)準(zhǔn)備合計(jì)Ⅲ.Totalamountsofinventorywritten-downprovided其中：庫(kù)存商品Including:Goodsonhand原材料Rawmaterials長(zhǎng)期投資減值準(zhǔn)備合計(jì)Ⅳ.Totalamountsprovidedforimpairmentoflong-terminvestments其中：長(zhǎng)期股權(quán)投資Including:Long-termequityinvestment長(zhǎng)期債權(quán)投資Long-termdebtinvestment固定資產(chǎn)減值準(zhǔn)備合計(jì)Ⅴ.Totalamountsprovidedforimpairmentoffixedassets其中：房屋、建筑物Including:Buildingsandstructures機(jī)器設(shè)備Equipmentandmachinery無(wú)形資產(chǎn)減值準(zhǔn)備Ⅵ.Provisionforimpairmentofintangibleassets其中：專利權(quán)Including:Patent商標(biāo)權(quán)Trademarks在建工程減值準(zhǔn)備Ⅶ.Provisionforimpairmentofconstructioninprogress委托貸款減值準(zhǔn)備Ⅷ.Provisionforimpairmentofdesignatedloanreceivable注：根據(jù)財(cái)會(huì)[2003]10號(hào)文件規(guī)定，此表已變動(dòng)，請(qǐng)參見第404-407頁(yè)。Note:ThisstatementhasbeenrevisedaccordingtoCaiKuai[2003]No.10bytheMinistryofFinance.Pleaserefertopage404to407fordetails.所有者權(quán)益（或股東權(quán)益）增減變動(dòng)表StatementofChangesinOwner’s(Stockholder’s)Equity編制單位：年度單位:元Preparedby:Period:_________Monetaryunit:RMBYuan項(xiàng)目Item行次LineNo.本年數(shù)Currentyear上年數(shù)Prioryear實(shí)收資本（或股本）：I.Paid-incapital(orstock)年初余額Beginningbalance1本年增加數(shù)Increaseinthecurrentyear2其中：資本公積轉(zhuǎn)入Including:Transfer-infromcapitalsurplus3贏余公積轉(zhuǎn)入Transfer-infromsurplusreserve4利潤(rùn)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Endingbalance15資本公積：Ⅱ.Capitalsurplus:年初余額Beginningbalance16本年增加數(shù)Increaseinthecurrentyear17其中：資本（或股本）溢價(jià)Including:Premiumoncapital(orstock)18接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備Reserveofdonatednon-cashassets19接受現(xiàn)金捐贈(zèng)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Foreigncurrencycapitaltranslationdifference23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Endingbalance45法定和任意贏余公積：Ⅲ.Statutoryanddiscretionarysurplusreserves年初余額Beginningbalance46本年增加數(shù)Increaseinthecurrentyear47其中：從凈利潤(rùn)中提取數(shù)Including:Amountappropriatedfromnetincome48其中：法定盈余公積Including:Statutorysurplusreserve49任意盈余公積Discretionarysurplusreserve50儲(chǔ)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）Conversionintocapital(orstock)56分派現(xiàn)金股利或利潤(rùn)Distributionofcashdividendorprofit57分派股票股利Distributionofstockdividend58年末余額Endingbalance62其中：法定盈余公積Including:Statutorysurplusreserve63儲(chǔ)備基金Reservefund64企業(yè)發(fā)展基金Enterpriseexpansionfund65法定公益金：Ⅳ.Statutorypublicwelfarefund:年初余額Beginningbalance66本年增加數(shù)Increaseinthecurrentyear67其中：從凈利潤(rùn)中提取數(shù)Including:Amountappropriatedfromnetincome68本年減少數(shù)Decreaseinthecurrentyear70其中：集體福利支出Including:Collectivewelfareexpenditure71年末余額Endingbalance75未分配里：Ⅴ.Undistributedprofit:年初未分配利潤(rùn)Undistributedprofitatthebeginningoftheyear76本年凈利潤(rùn)（凈虧損以“–”號(hào)填列）Netincome(orlosses)fortheyear77本年利潤(rùn)分配Profitdistributionfortheyear78年末未分配利潤(rùn)（未彌補(bǔ)虧損以“–”號(hào)填列）Undistributedprofit/lossesatendoftheyear80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(xiàng)目Item行次LineNo.本月數(shù)Currentmonth本年累計(jì)數(shù)Currentyearcumulative應(yīng)交增值稅I.Value-addedtaxpayable:1.年初未抵扣數(shù)（以“–”號(hào)填列）Amountnotdeductedatthebeginningoftheyear1×2.銷項(xiàng)稅額OutputVAT2出口退稅Refundofexportduty3進(jìn)項(xiàng)稅額轉(zhuǎn)出Transfer-outofinputVAT4轉(zhuǎn)出多交增值稅Transfer-outofoverpaidVAT5673.進(jìn)項(xiàng)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(hào)填列）Amountnotdeductedattheendoftheyear15×未交增值稅Ⅱ.UnpaidVAT1.年初未交數(shù)（多交數(shù)以“–”號(hào)填列）Amountnotpaidatthebeginningoftheyear16×2.本期轉(zhuǎn)入數(shù)（多交數(shù)以“–”號(hào)填列）Transfer-inforthecurrentperiod173.本期已交數(shù)Amountpaidinthecurrentperiod184.期末未交數(shù)（多交數(shù)以“–”號(hào)填列）Amountnotpaidattheendoftheyear20×利潤(rùn)分配表StatementofProfitDistribution編制單位：年度單位:元Preparedby:Period:_________Monetaryunit:RMBYuan項(xiàng)目Item行次LineNo.本年實(shí)際Currentyearactual上年實(shí)際Prioryearactual凈利潤(rùn)I.Netincome1加：年初未分配利潤(rùn)Add:Undistributedprofitatthebeginningoftheyear2其他轉(zhuǎn)入Othertransfer-ins4可供分配的利潤(rùn)Ⅱ.Profittobedistributed8減：提取法定盈余公積Less:Appropriationofstatutorysurplusreserve9提取法定公益金Appropriationofstatutorypublicwelfarefund10提取職工獎(jiǎng)勵(lì)及福利基金Appropriationofemployeewelfareandbonusfund11提取儲(chǔ)備基金Appropriationofreservefund12提取企業(yè)發(fā)展基金Appropriationofenterpriseexpansionfund13利潤(rùn)歸還投資Profitcapitalizedonreturnofinvestment14可供投資者分配的利潤(rùn)Ⅲ.Profittobedistributedtoinvestor16減：應(yīng)付優(yōu)先股股利Less:Dividendpayableonpreferredstock17提取任意盈余公積Appropriationofdiscretionarysurplusreserve18應(yīng)付普通股股利Dividendpayableoncommonstock19轉(zhuǎn)作資本（或股本）的普通股股利Commonstockdividendconvertedintocapital(stock)20未分配利潤(rùn)Ⅳ.Undistributedprofit25分部報(bào)表（業(yè)務(wù)分部）BusinessSegmentStatement編制單位：年度單位:元Preparedby:Period:_____Monetaryunit:RMBYuan項(xiàng)目Itemxx業(yè)務(wù)BusinessAxx業(yè)務(wù)BusinessBxx業(yè)務(wù)BusinessC…………其他業(yè)務(wù)Otherbusinesses抵消Write-off未分配項(xiàng)目Undistributeditems合計(jì)Total本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear營(yíng)業(yè)收入合計(jì)I.Totaloperatingrevenues其中：對(duì)外營(yíng)業(yè)收入Including:Revenuefromexternalsales分部間營(yíng)業(yè)收入Revenuefrominter-segmentsales銷售成本合計(jì)Ⅱ.Totalcostsofsales其中：對(duì)外銷售成本Including:Costofexternalsales分部間銷售成本Costofinter-segmentsales期間費(fèi)用合計(jì)Ⅲ.Totalperiodexpenses營(yíng)業(yè)利潤(rùn)合計(jì)Ⅳ.Totaloperatingprofit資產(chǎn)總額Ⅴ.Totalassets負(fù)債總額Ⅵ.Totalliabilities分部報(bào)表（地區(qū)分部）GeographicalSegmentStatement編制單位：年度單位:元Preparedby:Period:_____Monetaryunit:RMBYuan項(xiàng)目Itemxx地區(qū)RegionAxx地區(qū)RegionBxx地區(qū)RegionC…………其他地區(qū)OtherRegions抵消Write-off未分配項(xiàng)目Undistributeditems合計(jì)Total本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear本年Currentyear上年P(guān)rioryear業(yè)收入合計(jì)I.Totaloperatingrevenues其中：對(duì)外營(yíng)業(yè)收入Including:Revenuefromexternalsales分部間營(yíng)業(yè)收入Revenuefrominter-segmentsales銷售成本合計(jì)Ⅱ.Totalcostsofsales其中：對(duì)外銷售成本Including:Costofexternalsales分部間銷售成本Costofinter-segmentsales期間費(fèi)用合計(jì)Ⅲ.Totalperiodexpenses營(yíng)業(yè)利潤(rùn)合計(jì)Ⅳ.Totaloperatingprofit資產(chǎn)總額Ⅴ.Totalassets六、負(fù)債總額Ⅵ.Totalliabilities不可見預(yù)費(fèi)contingencies信用證死卷deadLCCoverpool擔(dān)保池Pfandbrief抵押債券提貨擔(dān)保shippingguarantee押品小類collateralsubdivision準(zhǔn)貸證approvedloanletter平息flatrateCACContributoryassetcharge：資產(chǎn)必要報(bào)酬

CAPMCapitalAssetPricingModel：資本資產(chǎn)定價(jià)模型

CUCurrencyunit：貨幣單位

DCFDiscountedcashflow：折現(xiàn)現(xiàn)金流

EBITEarningsbeforeinterestandtax：息稅前利潤(rùn)

EBITDAEarningsbeforeinterest,tax,depreciationandamortization：息稅、折舊、攤銷前利潤(rùn)

GNGuidanceNote：評(píng)估指南

IFRSInternationalFinancialReportingStandard：國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則

IPR&DIn-processResearchandDevelopment：研發(fā)投入

IVSInternationalValuationStandard：國(guó)際評(píng)估準(zhǔn)則

PFIProspectivefinancialinformation：預(yù)期財(cái)務(wù)信息

USGAAPUSGenerallyAcceptedAccountingPrinciples：美國(guó)公認(rèn)會(huì)計(jì)準(zhǔn)則

WACCWeightedaveragecostofcapital：加權(quán)平均資本成本

WARAWeightedaveragereturnonassets：加權(quán)平均資產(chǎn)回報(bào)CompoundAnnualGrowthRate年均復(fù)合增長(zhǎng)率CostofGoodsSold已售商品成本Incremental-Cashflow增量現(xiàn)金流量Multi-Period-Excess-Earnings多期超額收益法Relief-from-Royalty權(quán)利金節(jié)省法Netoperatingprofitlessadjustedtax稅后凈營(yíng)業(yè)利潤(rùn)GeneralInformationXXXXCorp.,Ltd。（“theCompany”）isalimitedliabilitycompanyincorporatedinXXcityofthePeople’sRepublicofChinainTheCompanyhasanapprovedoperatingperiodofXXXXyears.TheregisteredcapitalisRMB100，000，000.TheparentcompanyoftheCompanyisQingdaoHaierInvestmentandDevelopmentCo。Ltd。。TheapprovedscopeofbusinessoftheCompanyanditssubsidiaries(together“theGroup”）includes：Processingwithsupplymaterial,compensationtrading；Importandexportproduct；Householdappliancesmanufacturing，sales，warehousing,agent.BusinessLicenseforEnterpriseLegalPersonis370212801357.RegisteredaddressisNo.1HaierRoad,HaierIndustrialPark，Qingdaocity,ShandongProvince,China.LegalRepresentativeisMianmianYang。Governingstructureandorganizingstructure:Practicethesystemofthedirector—generalresponsibilityundertheleadershipoftheboardofdirectors(BOD).ThesefinancialstatementswereauthorisedforissuebytheCompany'sresponsiblepersonsonXXXX2021。BasisofPreparationThefinancialstatementwaspreparedonthebasisofsustainableoperation.Accordingtotheactualtransactionsanditems，itwaspreparedinaccordancewiththeenterprisesaccountingstandardsissuedbyMinistry部門（財(cái)政部）ofFinancebasedonthefollowingsignificantaccountingpolicyandaccountingestimate.部門（財(cái)政部）StatementofCompliancewiththeAccountingStandardsforBusinessEnterprisesThefinancialstatementsoftheCompanyfortheyearended31December2021areincompliancewiththeAccountingStandardsforBusinessEnterprises,andtrulyandcompletelypresentthefinancialpositionoftheConsolidatedandtheCompanyasof31December2021andoftheirfinancialperformance,cashflowsandotherinformationfortheyearthenended.SummaryofSignificantAccountingPoliciesandAccountingEstimatesAccountingyearTheCompany'saccountingyearstartson1Januaryandendson31December.RecordingcurrencyTherecordingcurrencyisRenminbi（RMB）.ForeigncurrencytranslationForeigncurrencytransactionsForeigncurrencytransactionsaretranslatedintoRMBusingtheexchangeratesprevailingatthedatesofthetransactions。Atthebalancesheetdate,monetaryitemsdenominatedinforeigncurrenciesaretranslatedintoRMBusingthespotexchangeratesonthebalancesheetdate。Exchangedifferencesarisingfromthesetranslationsarerecognisedinprofitorlossforthecurrentperiod,exceptforthoseattributabletoforeigncurrencyborrowingsthathavebeentakenoutspecificallyfortheacquisitionorconstructionofqualifyingassets,whicharecapitalisedaspartofthecostofthoseassets。Non—monetaryitemsdenominatedinforeigncurrenciesthataremeasuredathistoricalcostsaretranslatedatthebalancesheetdateusingthespotexchangeratesatthedateofthetransactions.Theeffectofexchangeratechangesoncashispresentedseparatelyinthecashflowstatement。TranslationofforeigncurrencyfinancialstatementsTheassetandliabilityitemsinthebalancesheetsforoverseasoperationsaretranslatedatthespotexchangeratesonthebalancesheetdate.Amongtheowners’equityitems，theitemsotherthan“undistributedprofits”aretranslatedatthespotexchangeratesofthetransactiondates.Theincomeandexpenseitemsintheincomestatementsofoverseasoperationsaretranslatedatthespotexchangeratesofthetransactiondates.Thedifferencesarisingfromtheabovetranslationarepresentedseparatelyintheowners’equity.Thecashflowsofoverseasoperationsaretranslatedatthespotexchangeratesonthedatesofthecashflows。Theeffectofexchangeratechangesoncashispresentedseparatelyinthecashflowstatement。CashandcashequivalentsCashandcashequivalentscomprisecashonhand,depositsthatcanbereadilydrawnondemand,andshort—termandhighlyliquidinvestmentsthatarereadilyconvertibletoknownamountsofcashandwhicharesubjecttoaninsignificantriskofchangesinvalue.FinancialassetsFinancialassetsareclassifiedintothefollowingcategoriesatinitialrecognition:financialassetsatfairvaluethroughprofitorloss，receivables,available—for-salefinancialassetsandheld—to—maturityinvestments。TheclassificationoffinancialassetsdependsontheGroup’sintentionandabilitytoholdthefinancialassets。FinancialassetsatfairvaluethroughprofitorlossFinancialassetsatfairvaluethroughprofitorlossincludefinancialassetsheldforthepurposeofsellingintheshortterm.Theyarepresentedasfinancialassetsheldfortradingonthebalancesheet。ReceivablesReceivables，includingaccountsreceivableandotherreceivables,arenon—derivativefinancialassetswithfixedordeterminablepaymentsthatarenotquotedinanactivemarket(Note4(6)）.Available-for-salefinancialassetsAvailable-for-salefinancialassetsarenon—derivativefinancialassetsthatareeitherdesignatedinthiscategoryornotclassifiedinanyoftheothercategoriesatinitialrecognition。Available-for—salefinancialassetsareincludedinothercurrentassetsonthebalancesheetifmanagementintendstodisposeofthemwithin12monthsafterthebalancesheetdate.Held-to—maturityinvestmentsHeld-to—maturityinvestmentsarenon-derivativefinancialassetswithfixedmaturityandfixedordeterminablepaymentsthatmanagementhasthepositiveintentionandabilitytoholdtomaturity.Held—to-maturityinvestmentswithmaturitiesover12monthswhentheinvestmentsweremadebutareduewithin12monthsatthebalancesheetdateareincludedinthecurrentportionofnon-currentassets；held-tomaturityinvestmentswithmaturitiesnomorethan12monthswhentheinvestmentsweremadeareincludedinothercurrentassets。RecognitionandmeasurementFinancialassetsarerecognisedatfairvalueonthebalancesheetwhentheGroupbecomesapartytothecontractualprovisionsofthefinancialinstrument。Inthecaseoffinancialassetsatfairvaluethroughprofitorloss,therelatedtransactioncostsincurredatthetimeofacquisitionarerecognisedinprofitorlossforthecurrentperiod.Forotherfinancialassets,transactioncoststhatareattributabletotheacquisitionofthefinancialassetsareincludedintheirinitiallyrecognisedamounts。Financialassetsarederecognisedwhenthecontractualrightstoreceivethecashflowsfromthefinancialassetshaveexpired，orallsubstantialrisksandrewardsofownershipofthefinancialassetshavebeentransferred.Financialassetsatfairvaluethroughprofitorlossandavailable-for—salefinancialassetsaresubsequentlymeasuredatfairvalue。Investmentsinequityinstrumentsaremeasuredatcostwhentheydonothaveaquotedmarketpriceinanactivemarketandwhosefairvaluecannotbereliablymeasured。Receivablesandheld—to—maturityinvestmentsaremeasuredatamortisedcostusingtheeffectiveinterestmethod。Gainsorlossesarisingfromchangeinthefairvalueoffinancialassetsatfairvaluethroughprofitorlossarerecognisedinprofitorloss。Interestsandcashdividendsreceivedduringtheperiodinwhichsuchfinancialassetsareheld，aswellasthegainsorlossesarisingfromdisposaloftheseassetsarerecognisedinprofitorlossforthecurrentperiod。Gainsorlossesarisingfromchangeinfairvalueofavailable-for—salefinancialassetsarerecogniseddirectlyinequity，exceptforimpairmentlossesandforeignexchangegainsandlossesarisingfromtranslationofmonetaryfinancialassets.Whensuchfinancialassetsarederecognised，thecumulativegainsorlossespreviouslyrecogniseddirectlyintoequityarerecycledintoprofitorlossforthecurrentperiod.Interestsonavailable—for—saleinvestmentsindebtinstrumentscalculatedusingtheeffectiveinterestmethodduringtheperiodinwhichsuchinvestmentsareheldandcashdividendsdeclaredbytheinvesteeonavailable-for-saleinvestmentsinequityinstrumentsarerecognisedasinvestmentincome,whichisrecognisedinprofitorlossfortheperiod。ImpairmentoffinancialassetsTheGroupassessesthecarryingamountsoffinancialassetsotherthanthoseatfairvaluethroughprofitorlossateachbalancesheetdate。Ifthereisobjectiveevidencethatafinancialassetisimpaired,animpairmentlossisprovidedfor。Whenanimpairmentlossonafinancialassetcarriedatamortisedcosthasoccurred，theamountoflossisprovidedforatthedifferencebetweentheasset’scarryingamountandthepresentvalueofitsestimatedfuturecashflows（excludingfuturecreditlossesthathavenotbeenincurred).Ifthereisobjectiveevidencethatthevalueofthefinancialassetrecoveredandtherecoveryisrelatedobjectivelytoaneventoccurringaftertheimpairmentwasrecognised,thepreviouslyrecognisedimpairmentlossisreversedandtheamountofreversalisrecognisedinprofitorloss。Ifthereisobjectiveevidencethatanimpairmentlossonavailable—for—salefinancialassetsincurred，thecumulativelossesarisingfromthedeclineinfairvaluethathadbeenrecogniseddirectlyinequityaretransferredoutfromequityandintoimpairmentloss.Foraninvestmentindebtinstrumentclassifiedasavailable-for—saleonwhichimpairmentlosseshavebeenrecognised，if，inasubsequentperiod，itsfairvalueincreasesandtheincreasecanbeobjectivelyrelatedtoaneventoccurringaftertheimpairmentlosswasrecognisedinprofitorloss，thepreviouslyrecognisedimpairmentlossisreversedintoprofitorlossforthecurrentperiod。Foraninvestmentinanequityinstrumentclassifiedasavailable-for—saleonwhichimpairmentlosseshavebeenrecognised,theincreaseinitsfairvalueinasubsequentperiodisrecogniseddirectlyinequity。Ifanimpairmentlossincurredonaninvestmentinanequityinstrumentnotquotedinanactivemarketandwhosefairvaluecannotbereliablymeasured,theamountoflossismeasuredasthedifferencebetweentheasset’scarryingamountandthepresentvalueofestimatedfuturecashflowsdiscountedatthecurrentmarketrateofreturnforasimilarfinancialasset.Theimpairmentlossisnotallowedtobereversedwhenthevalueisrecoveredinasubsequentperiod.ReceivablesReceivablescompriseaccountsreceivableandotherreceivables.Accountsreceivablearisingfromsaleofgoodsorrenderingofservicesareinitiallyrecognisedatfairvalueofthecontractualpaymentsfromthebuyersorservicerecipients。Therecognitionstandardandcalculationmethodofprovisionforthebaddebtofsinglesignificantamount:Onbalancesheetdate,theaccountreceivableswiththeendingbalancegreaterthanRMB10,000,000areclassifiedasthereceivableswithsinglesignificantamountandtheyshouldbeperformeddevaluetestonebyone。Ifthereisobjectiveproofthatshowsdevaluationhasbeenoccurred，thedepreciationlossshouldbedefinedandbaddebtprovisionshouldbecalculatedaccordingtothedifferencebetweenthelowerpresentvalueoffuturecashflowsandthehigherbookvalueoftheitems。Ifthedepreciationdoesnotoccurinthesingletest,onemoretestsneedtobeperformedaccordingtodifferentcreditassetportfolioswiththecharacteristicofsimilarcreditrisks。Forthereceivableswithoutasinglesignificantamount，howeverhavingdefiniteproofsofitsweakcollectability，theimpairmentlossshouldbedefinedandprovisionforbaddeb