一般企业财务报表格式(英文版)(共8页).docx

精选优质文档-倾情为你奉上Appendix: Formats of Financial Statements for General EnterprisesBalance SheetForm AF-01Prepared by: Month: Date: Year: Monetary Unit: AssetsEnding balanceBeginning balanceLiabilities & Owners (Stockholders) EquityEnding balanceBeginning balanceCurrent assets:Current liabilities:Monetary fundsShort-term loansFinancial assets that are measured at fair value and whose changes are included in the current profits and lossesFinancial liabilities that are measured at fair value and whose changes are included in the current profits and lossesDerivative financial assetsDerivative financial liabilitiesNotes receivableNotes payableAccounts receivableAccounts payableAdvances to suppliersAdvances from customersInterest receivableEmployee compensation payableDividend receivableTaxes payableOther receivablesInterest payableInventoriesDividend payableAssets held for sale Other payablesNon-current assets due within a yearLiabilities held for saleOther current assetsNon-current liabilities due within a yearSub-total of current assetsOther current liabilitiesNon-current assets:Sub-total of current liabilitiesFinancial assets available for saleNon-current liabilities:Held-to-maturity investmentsLong-term borrowingsLong-term receivablesBonds payableLong-term equity investmentIncluding: preferred sharesReal estate investments Perpetual bondsFixed assetsLong-term payablesConstruction in progressSpecial payablesConstruction materialsEstimated liabilitiesDisposal of fixed assetsDeferred incomeProductive biological assetsDeferred income tax liabilitiesOil and gas assetsOther non-current liabilitiesIntangible assetsSub-total of non-current liabilitiesDevelopment expenditureTotal liabilitiesGoodwillOwners (stockholders) equity:Long-term prepaid expensesPaid-in capital (or stock)Deferred income tax assetsOther equity instrumentsOther non-current assetsIncluding: preferred sharesSub-total of non-current assetsPerpetual bondsCapital surplusLess: treasury sharesOther comprehensive incomeSurplus reserveUndistributed profitTotal owners (stockholders) equityTotal assetsTotal liabilities & owners (stockholders) equityNotes to newly added items: 1. The newly added item of “Assets held for sale” reflects the ending book value of non-current assets classified as the category of being held for sale as well as current assets and non-current assets in the disposal groups classified as the category of being held for sale on the balance sheet date. The item shall be stated at an amount determined by the ending balance in the “Assets held for sale” account newly established under the category of assets after deducting the ending balance in the “Provision for impairment of assets held for sale” account.2. The newly added item of “Liabilities held for sale” reflects the book value of the liabilities in disposal groups that directly relate to the assets classified as the category of being held for sale on the balance sheet date. The item shall be stated according to the ending balance in the “Liabilities held for sale” account newly established under the category of liabilities.Income StatementForm AF-02Prepared by: Month: Date: Year: Monetary Unit: ItemAmount for the current periodAmount for the prior periodI. Operating revenueLess: Operating costsTaxes and surchargeSales expenses General and administrative expensesFinancial expensesAsset impairment lossAdd: Income from the changes in the fair value (if losses are incurred, a "-" sign shall be placed ahead)Investment income (if losses are incurred, a "-" sign shall be placed ahead)Including: Income from investment in associated enterprises and joint venturesAsset disposal income (if losses are incurred, a "-" sign shall be placed ahead)Other incomeII. Operating profit (if losses are incurred, a "-" sign shall be placed ahead)Add: non-operating revenueLess: Income tax expensesIII. Income before tax (if losses are incurred, a "-" sign shall be placed ahead)Less: Income tax expensesIV. Net income (if net losses are incurred, a "-" sign shall be placed ahead)(I) Net income from continuing operations (if net losses are incurred, a "-" sign shall be placed ahead)(2) Net income from discontinued operations (if net losses are incurred, a "-" sign shall be placed ahead)V. Other comprehensive income, net of tax(1) Other comprehensive income that cannot be reclassified into profits and losses in subsequent periods1. Changes in the net liabilities or net assets of the re-measured or redefined benefit plan2. Share in other comprehensive income that cannot be reclassified into profits and losses in subsequent periods by the investee under the equity method.(II) Other comprehensive income that will be reclassified into profits and losses in subsequent periods1. Share in other comprehensive income that will be reclassified into profits and losses in subsequent periods by the investee under the equity method2. Profits and losses from changes in fair value of financial assets available for sale3. Profits and losses from reclassification of held-to-maturity investments into financial assets available for sale4. Effective part of profits and losses from cash flow hedge5. Differences arising from the translation of foreign currency financial statementsVI. Total comprehensive incomeVII. Earnings per share(I) Basic earnings per share(2) Diluted earnings per shareNotes to newly added items:1. The newly added item of “Asset disposal income” reflects the gains or losses determined at the time of selling non-current assets (except for financial instruments, long-term equity investments and real estate investments) or disposal groups classified as the category of being held for sale, as well as the gains or losses arising from the disposal of fixed assets, construction in progress, productive biological assets and intangible assets not classified as the category of being held for sale. The gains or losses arising from the disposal of non-current assets in debt restricting and the gains or losses arising from the exchange of non-monetary assets shall also be stated under this item. The item shall be stated on the basis of analysis of the actual amount in the “Profits and losses on the disposal of assets” account newly established under the category of profits and losses; if losses are incurred, a "-" sign shall be placed ahead. 2. The newly added item of “Other income” reflects the government grants, etc. that are recorded into other income. The item shall be stated on the basis of analysis of the actual amount in the “Other Income” account newly established under the category of profits and losses.3. The item of “Non-operating revenue” reflects the income other than the operating revenue realized by an enterprise, which mainly includes the gains on debt restructuring, government grants that do not relate to the daily activities of the enterprise, gains on inventory surplus, gains on donation, etc. The item shall be stated on the basis of analysis of the actual amount in the “Non-operating revenue” account.4. The item of “Non-operating expenditures” reflects the expenditures irrelevant to operation of an enterprise, which mainly includes the losses on debt restructuring, expenditures for public welfare donations, abnormal losses, inventory losses, losses on damage or scrap of non-current assets, etc. The item shall be stated on the basis of analysis of the actual amount in the “Non-operating expenditures” account.5. The new added items of “(I) Net income from continuing operations” and “(II) Net income from discontinued operations” reflect the net profit that relates to the continuing operations and the net profit that relates to the discontinued operations respectively; if net losses are incurred, a "-" sign shall be placed ahead. The two items shall be stated according to the relevant provisions of the Accounting Standards for Business Enterprises No.42 - Non-current Assets and Disposal Groups Held for Sale and Discontinued Operations. Cash Flow StatementForm AF-03Prepared by: Month: Date: Year: Monetary Unit: ItemAmount for the current periodAmount for the prior periodI. Cash flows from operating activitiesCash received from the sale of goods or rendering of servicesRefunds of taxesOther cash receipts relating to operating activitiesSub-total of cash inflows from operating activitiesCash paid for goods and servicesCash paid to and on behalf of employeesPayments of all type of taxesOther cash payments relating to operating activitiesSub-total of cash outflows from operating activitiesNet cash flows from operating activitiesII. Cash flows from investing activitiesCash received from return of investmentsCash received from return on investmentNet cash received from the sale of fixed assets, intangible assets and other long-term assetsNet cash received from the disposal of subsidiaries and other business entitiesOther cash receipts relating to investing activitiesSub-total of cash inflows from investing activitiesCash paid to acquire fixed assets, intangible assets and other long-term assetsCash paid to acquire investmentsNet cash paid to acquire subsidiaries and other business entitiesOther cash payments relating to investing activitiesSub-total of cash outflows from investing activitiesNet cash flows from investing activitiesIII. Cash flows from financing activitiesCash received from investments by othersCash received from borrowingsOther cash receipts relating to financing activitiesSub-total of cash inflows from financing activitiesCash repayments of amounts borrowedCash paid for distribution of dividends or profits and for interest expensesOther cash payments relating to financing activitiesSub-total of cash outflows from financing activitiesNet cash flows from financing activitiesIV. Effect of changes in foreign exchange on cash and cash equivalentsV. Net increase in cash and cash equivalentsIncluding: Cash and cash equivalents at the beginning of the periodVI. Cash and cash equivalent at the end of the period专心-专注-专业Statement of Changes in Owners (Stockholders) EquityForm AF-04Prepared by: Year: Monetary Unit: ItemAmount for the current yearAmount for the prior yearPaid-in capital (or stock)Other equity instrumentsCapital surplusLess: Treasury sharesOther comprehensive incomeSurplus reservesUndistributed profitTotal owners equityPaid-in capital (or stock)Other equity instrumentsCapital surplusLess: Treasury sharesOther comprehensive incomeSurplus reservesUndistributed profitTotal owners equityPreferred sharesPerpetual bondsOthersPreferred sharesPerpetual bondsOthersI. Balance at the end of the prior yearAdd: Changes in accounting policiesError correction in the prior periods OthersII. Balance at the beginning of the current yearIII. Increase/decrease in the current year (in the case of decrease, a “-” sign shall be placed ahead)(I) Total comprehensive income(II) Owners capital contribution and reduction1. Ordinary shares contributed by owners2. Capital contributed by other equity instrument holders3. Share-based payments recorded into owners equity4. Others(III) Profit distribution1. Appropriation of surplus reserve2. Distribution to owners (shareholders)3. Others(IV) Internal conversion of owners equity1. Conversion of capital surplus into capital (or stock)2. Conversion of surplus reserves into capital (or stock)3. Use of surplus reserve for recovery of losses4. OthersIV. Balance at the end of the current year