财务报表(中英文版).pdf

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1、标准版的财务报表标准版的财务报表(中英文版）中英文版）资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款Allowance receivable 应收出口退税Export dr

2、awbackreceivable 存货 Inventories 其中：原材料Including:Raw materials 产成品（库存商品)Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 UnsettledG/L on current assets 一年内到期的长期债权投资 Long-term debenture investment fallingdue in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资：Longterm i

3、nvestment：其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment*合并价差 Incorporating price difference 长期投资合计 Total longterm investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less：Accumulated Dpreciation 固定资产净值 Fixedassets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固

4、定资产净额 Netvalue of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets固定资产合计 Total tangible assets 无形资产 Intangible assets 其中:土地使用权 Including and userights 递延资产（长期待摊费用）Deferred assets 其中：固定资产修理 Including:Fixed assets

5、repair 固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other longterm assets 其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debits 资产总计 Total Assets 资产负债表（续表）Balance Sheet 项目 ITEM 短期借款 Shorttermloans 应付票款Note

6、s payable 应付帐款Accounts payab1e 预收帐款Advances fromcustomers 应付工资 Accrued payro1l 应付福利费 Welfare payable 应付利润(股利)Profitspayab1e 应交税金 Taxes payable 其他应交款 Other payable to government 其他应付款Other creditors 预提费用 Provision for expenses 预计负债 Accrued liabilities 一年内到期的长期负债 Long term liabilities due within one y

7、ear 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期借款 Long-term loans payable 应付债券 Bonds payable长期应付款 long-term accounts payable 专项应付款 Special accounts payable 其他长期负债Other long-term liabilities 其中：特准储备资金 Including:Special reserve fund 长期负债合计Total long term liabilities 递延税款贷项 Def

8、erred taxation credit 负债合计 Total liabilities 少数股东权益 Minority interests 实收资本(股本）Subscribed Capital 国家资本 Nationalcapital 集体资本Collective capital 法人资本Legal person”s capital 其中:国有法人资本Including：Stateowned legal person”s capital 集体法人资本 Collective legal persons capital个人资本 Personal capital 外商资本 Foreign busi

9、nessmen”s capital 资本公积 Capitalsurplus 盈余公积 surplus reserve 其中:法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund 补充流动资本 Supplermentary current capital 未确认的投资损失（以“”号填列）Unaffirmed investment loss 未分配利润Retainedearnings 外币报表折算差额 Converted difference in Foreign CurrencyStatements 所有者权益合计

10、Total shareholder”s equity负债及所有者权益总计 Total Liabilities Equity=利润表 INCOME STATEMENT 项目 ITEMS 产品销售收入Sales of products 其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount andallowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax 产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export

11、sales 产品销售毛利Gross profit on sales 减:销售费用Less：Selling expenses 管理费用Generaland administrative expenses 财务费用Financial expenses 其中：利息支出(减利息收入）Including：Interest expenses（minusinterest ihcome)汇兑损失（减汇兑收益)Exchangelosses(minus exchange gains）产品销售利润Profit on sales 加：其他业务利润Add：profitfrom other operations 营业利润

12、Operating profit 加：投资收益Add：Income on investment加:营业外收入Add：Non-operating income 减：营业外支出Less：Nonoperating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit=现 金流量表 Cash Flows StatementPrepared by:Period:Unit：Items1.Cash Flows from Operat

13、ing Activities：01）Cash 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 cas

14、h inflows09)Cash paid 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

15、outflows19)Net cash flows 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,intangible23）assets

16、 and other long-term assets26）Other cash received relating to investing activities27）Subtotal of cash inflowsCash paid to acquire fixed assets，intangible assets28）and other longterm assets29）Cash paid to acquire equity investments30)Cash paid to acquire debt investments33）Other cash paid relating to

17、 investing activities34)Subtotal 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)

18、Cash repayments of amounts borrowed 44）Cash payments of expenses on any financingactivities45)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 relat

19、ing to financing activities52）Subtotal 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 inCash Receipts and Payments5

20、6）Repayment of debts by the transfer of fixed assets57）Repayment of debts by the transfer 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 OperatingActivities62)Net profit63)Add provision fo

21、r bad debt or bad debt written off64）Depreciation of fixed assets65）Amortization of 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 dedu

22、ct：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 receipts75）Net cash flows from operating activitie

23、s3。Net Increase in Cash and Cash Equivalents76）cash at the end of the period77)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 period80)Net increase in cash and cash equivalents 现金流量表 Cash Flows StatementPrepar

24、ed by:Period:Unit：Items1.Cash Flows from Operating Activities：01）Cash received from sales of goods or rendering of services02)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 relat

25、ing to operating activities08）Sub-total of cash inflows09)Cash paid 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 relatin

26、g to operating activities18）Subtotal of cash outflows19)Net cash flows 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

27、 disposal of fixed assets，intangible23)assets and other longterm 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

28、debt investments33)Other cash paid relating to investing activities34）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 fina

29、ncing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44）Cash payments of expenses on any financing activities45）Cash payments for distribution of dividends or profits 46)Cash payments of interestexpenses47)Cash payments for finance leases48)Cash payments for reduction of

30、 registered capital51)Other cash payments relating to financing activities52）Subtotal 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 th

31、at do not Involve inCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer 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 Oper

32、atingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65）Amortization of 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 exp

33、enses69）Losses arising from investments（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 rec

34、eipts75)Net cash flows from operating activities3。Net Increase in Cash and Cash Equivalents76）cash at the end of the period77）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 period80)Net increase in cash and ca

35、sh equivalents 现金流量表的现金流量声明拟制人：时间：单位:项目1.cash 流量从经营活动:01）所收到的现金从销售货物或提供劳务 02）收到的租金增值税销售额收到退款的价值03）增值税缴纳04)退回的其他税收和征费以外的增值税07）其他现金收到有关经营活动08)分，总现金流入量09）用现金支付的商品和服务10)用现金支付经营租赁11)用现金支付,并代表员工12）增值税购货支付13)所得税的缴纳14）支付的税款以外的增值税和所得税17)其他现金支付有关的经营活动18）分,总的现金流出19）净经营活动的现金流量2。cash 流向与投资活动：20）所收到的现金收回投资21）所收到的

36、现金从分配股利,利润22)所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23)资产和其他长期资产26)其他收到的现金与投资活动27)小计的现金流入量用现金支付购建固定资产,无形资产28)和其他长期资产29）用现金支付,以获取股权投资30）用现金支付收购债权投资33)其他现金支付的有关投资活动34)分，总的现金流出35）的净现金流量，投资活动产生3。cash 流量筹资活动:36）的收益，从发行股票37）的收益,由发行债券38）的收益，由借款41）其他收益有关的融资活动42）,小计的现金流入量43）的现金偿还债务所支付的44)现金支付的费用，对任何融资活动45）支付现金，分配股利或

37、利润46）以现金支付的利息费用47）以现金支付，融资租赁48）以现金支付，减少注册资本51）其他现金收支有关的融资活动52)分，总的现金流出 53）的净现金流量从融资活动4。effect 的外汇汇率变动对现金 增加现金和现金等价物补充资料1.investing 活动和筹资活动,不参与现金收款和付款56）偿还债务的转让固定资产57）偿还债务的转移投资58）投资在形成固定资产59）偿还债务的转移库存量2.reconciliation 净利润现金流量从经营活动62)净利润63)补充规定的坏帐或不良债务注销64）固定资产折旧65）无形资产摊销损失处置固定资产,无形资产66)和其他长期资产(或减：收益）67)损失固定资产报废68）财务费用69）引起的损失由投资管理(或减:收益）70）defered 税收抵免（或减：借记卡)71)减少存货（或减：增加）72）减少经营性应收（或减:增加)73）增加的经营应付账款（或减：减少)74）净支付的增值税（或减：收益净额75)净经营活动的现金流量3。net 增加现金和现金等价物76)的现金，在此期限结束77）减：现金期开始78）加：现金等价物在此期限结束79）减：现金等价物期开始80),净增加现金和现金等价物