中英文会计报表1 (2).xls

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1、会会计计科科目目名名称称和和编编号号Chart of Accounts顺顺序序号号编编号号名名称称NO.CodeTitle一一、资资产产类类I.Assets11001现金11001Cashonhand21002银行存款21002Cashinbank31009其他货币资金31009Othermonetaryfunds100901外埠存款100901 Depositsinothercities100902银行本票100902 CashiersCheck100903银行汇票100903 Bankdraft100904信用卡100904 CreditCard100905信用证保证金100905 L/C

2、guaranteedeposit100906存出投资款100906 Investmentpaid41101短期投资41101Short-terminvestments110101股票110101 Stock110102债券110102 Bond110103基金110103 Fund110110其他110110 Others51102短期投资跌价准备51102Provisionforshort-terminvestmentWritedown61111应收票据61111Notesreceivable71121应收股利71121Dividendreceivable81122应收利息81122Inte

3、restreceivable91131应收账款91131Accountsreceivable101133其他应收款101133Otherreceivables111141坏账准备111141Provisionforbaddebts121151预付账款121151Advancestosuppliers131161应收补贴款131161Subsidiesreceivable141201物资采购141201Materialspurchased151211原材料151211Rawmaterials161221包装物161221Packagingmaterials171231低值易耗品171231Low

4、-valuedconsumables181232材料成本差异181232Costvarianceofmaterials191241自制半成品191241Self-manufacturedsemi-finishedproduct201243库存商品201243Goodsonhand211244商品进销差价211244MarginbetweenSellingandpurchasingprices221251委托加工物资221251MaterialsonConsignmentforfurtherprocessing231261委托代销商品231261Goodsonconsignment241271受

5、托代销商品241271Fiduciarygoodsforsale251281存货跌价准备251281Provisionforinventorywrite-down261291分期收款发出商品261291Goodsoninstallmentsale271301待摊费用271301Prepaidexpenses281401长期股权投资281401Long-termequityinvestments140101股票投资140101 Stockinvestment140102其他股权投资140102 Otherequityinvestment291402长期债权投资291402Long-termdeb

6、tinvestments140201债券投资140201 Bondinvestment140202其他债权投资140202 Otherdebtinvestment301421长期投资减值准备301421Provisionforimpairmentoflong-terminvestments311431委托贷款311431Designatedloanreceivable143101本金143101 Principal143102利息143102 Interest143103减值准备143103 Provisionforimpairment321501固定资产321501Fixedassets33

7、1502累计折旧331502Accumulateddepreciation341505固定资产减值准备341505Provisionforimpairmentoffixedassets351601工程物资351601Constructionmaterials160101专用材料160101 Materialsforspecialuse160102专用设备160102 Equipmentforspecialuse160103预付大型设备款160103 Advancestosuppliersofgiantequipment160104为生产准备的工具及器具160104 Toolsandappara

8、tusforuseinproduction361603在建工程361603Constructioninprogress371605在建工程减值准备371605Provisionforimpairmentofconstructioninprogress381701固定资产清理381701Disposaloffixedassets391801无形资产391801Intangibleassets401805无形资产减值准备401805Provisionforimpairmentofintangibleassets411815未确认融资费用411815Unrecognizedfinancingexpe

9、nses421901长期待摊费用421901Long-termprepayments431911待处理财产损溢431911Assetgainorlossinsuspense191101待处理流动资产损溢191101 Currentassetgainorlossinsuspense191102待处理固定资产损溢191102 Fixedassetgainorlossinsuspense二二、负负债债类类II.Liabilities442101短期借款442101Short-termloans452111应付票据452111Notespayable462121应付账款462121Accountspa

10、yable472131预收账款472131Advancesfromcustomers482141代销商品款482141Consignment-inmoney492151应付工资492151Accruedpayroll502153应付福利费502153Welfareexpensespayable512161应付股利512161Dividendpayable522171应交税金522171Taxespayable217101应交增值税217101 VATpayable21710101 进项税额#InputVAT21710102 已交税金#Taxespaid21710103 转出未交增值税#Tran

11、sfer-outofunpaidVAT21710104 减免税款#VATdeductionsandexemptions21710105 销项税额#OutputVAT21710106 出口退税#Refundofexportduty21710107 进项税额转出#Transfer-outofinputVAT21710108 出口抵减内销产品应纳税额#Exportdutydeductiblefromtaxespayableondomesticsales21710109 转出多交增值税#Transfer-outofoverpaidVAT21710110 未交增值税#UnpaidVAT217102应交营

12、业税217102 Businesstaxpayable217103应交消费税217103 Consumptiontaxpayable217104应交资源税217104 Resourcestaxpayable217105应交所得税217105 Incometaxpayable217106应交土地增值税217106 Landappreciationtaxpayable217107应交城市维护建设税217107 Urbanconstructionandmaintenancetaxpayable217108应交房产税217108 Propertytaxpayable217109应交土地使用税21710

13、9 Landusetaxpayable217110应交车船使用税217110 Vehicleandvesselusagetaxpayable217111应交个人所得税217111 Individualincometaxpayable532176其他应交款532176Otherpayables542181其他应付款542181Otheramountspayable552191预提费用552191Accruedexpenses562201待转资产价值562201Assetvaluetobecarriedover572211预计负债572211Estimatedliabilities582301长期

14、借款582301Long-termborrowings592311应付债券592311Bondpayable231101债券面值231101 Parvalueofbond231102债券溢价231102 Premiumonbond231103债券折价231103 Discountonbond231104应计利息231104 Accruedinterest602321长期应付款602321Long-termpayables612331专项应付款612331Specialpayables622341递延税款622341Deferredtaxes三三、所所有有者者权权益益类类.Owners Equi

15、ty633101实收资本(或股本)633101Paid-incapital(orstock)643103归还投资643103Investmentreturned653111资本公积653111Capitalsurplus311101资本(或股本)溢价311101 Premiumoncapital(orstock)311102接受捐赠非现金资产准备311102 Reserveofdonatednon-cashassets311103接受现金捐赠311103 Cashdonation311104股权投资准备311104 Equityinvestmentreserve311105拨款转入311105

16、 Transfer-inofappropriations311106外币资本折算差额311106 Foreigncurrencytranslationdifference311107其他资本公积311107 Othercapitalsurplus663121盈余公积663121Surplusreserve312101法定盈余公积312101 Statutorysurplusreserve312102任意盈余公积312102 Discretionarysurplusreserve312103法定公益金312103 Statutorypublicwelfarefund312104储备基金31210

17、4 Reservefund312105企业发展基金312105 Enterpriseexpansionfund312106利润归还投资312106 Profitcapitalizedonreturnofinvestment673131本年利润673131Profitfortheyear683141利润分配683141Profitdistribution314101其他转入314101 Othertransfer-ins314102提取法定盈余公积314102 Appropriationofstatutorysurplusreserve314103提取法定公益金314103 Appropriat

18、ionofstatutorypublicwelfarefund314104提取储备基金314104 Appropriationofreservefund314105提取企业发展基金314105 Appropriationofenterpriseexpansionfund314106提取职工奖励及福利基金314106 Appropriationofemployeewelfareandbonusfund314107利润归还投资314107 Profitcapitalizedonreturnofinvestment314108应付优先股股利314108 Dividendpayableonprefer

19、redstock314109提取任意盈余公积314109 Appropriationofdiscretionarysurplusreserve314110应付普通股股利314110 Dividendpayableoncommonstock314111转作资本(或股本)的普通股股利314111 Conversionofcommonstockdividendintocapital(orstock)314115未分配利润314115 Undistributedprofit四四、成成本本类类IV.Costs694101生产成本694101Productioncost410101基本生产成本410101

20、 Primaryproductioncost410102辅助生产成本410102 Auxiliaryproductioncost704105制造费用704105Manufacturingexpenses714107劳务成本714107Costofservice五五、损损益益类类V.Income and losses725101主营业务收入725101Revenuefrommainoperations735102其他业务收入735102Revenuefromotheroperations745201投资收益745201Investmentincome755203补贴收入755203Revenue

21、fromsubsidies765301营业外收入765301Non-operatingrevenue775401主营业务成本775401Costofmainoperations785402主营业务税金及附加785402Taxesandsurchargeformainoperations795405其他业务支出795405Expendituresonotheroperations805501营业费用805501Operatingexpenses815502管理费用815502Generalandadministrativeexpenses825503财务费用825503Financialexpe

22、nses835601营业外支出835601Non-operatingexpenditures845701所得税845701Incometax855801以前年度损益调整855801Adjustmenttoprioryearsincomeandlosses会会计计报报表表格格式式.Formats.Formats ofof FinancialFinancial StatementsStatements编编号号会会计计报报表表名名称称CodeName of Financial Statement会企01表资产负债表FormAF-01Balancesheet会企02表利润表FormAF-02Incom

23、estatement会企03表现金流量表FormAF-03Cashflowstatement会企01表附表1资产减值准备明细表FormAF-01-SupportingStatement1Statementofprovisionforimpairmentofassets会企01表附表2股东权益增减变动表FormAF-01-SupportingStatement2Statementofchangesinstockholdersequity会企01表附表3应交增值税明细表FormAF-01-SupportingStatement3VATpayablemovementtable会企02表附表1利润分配

24、表FormAF-02-SupportingStatement1Statementofprofitdistribution会企02表附表2分部报表(业务分部)FormAF-02-SupportingStatement2Businesssegmentstatement会企02表附表3分部报表(地区分部)FormAF-02-SupportingStatement3Geographicalsegmentstatement编编报报期期Reporting period中期报告、年度报告Interim，annual中期报告、年度报告Interim，annual(至少)年度报告(Atleast)Annual年

25、度报告Annual年度报告Annual中期报告、年度报告Interim，annual年度报告Annual年度报告Annual年度报告Annual.Formats.Formats ofof FinancialFinancial StatementsStatements资资产产负负债债表表BalanceBalance SheetSheet编制单位：年 月 日Preparedby:Month:Date:year:资资 产产行行次次年年初初数数期期末末数数AssetsLineNoBeg.balanceEnd.balance流动资产：Currentassets：货币资金1Monetaryfunds短期投

26、资2Short-terminvestments应收票据3Notesreceivable应收股利4Dividendreceivable应收利息5Interestreceivable应收账款6Accountsreceivable其他应收款7Otherreceivables预付账款8Advancestosuppliers应收补贴款9Subsidiesreceivable存货10Inventories待摊费用11Prepaidexpenses一年内到期的长期债权投资21Long-termdebtinvestmentduewithinayear其他流动资产24Othercurrentassets流动资产

27、合计31Sub-totalofcurrentassets长期投资：Long-terminvestments：长期股权投资32Long-termequityinvestment长期债权投资34Long-termdebtinvestment长期投资合计38Sub-totaloflong-terminvestments固定资产：Fixedassets：固定资产原价39Fixedassets-cost减：累计折旧40Less：Accumulateddepreciation固定资产净值41Fixedassets-NBV减：固定资产减值准备42Less：ProvisionforimpairmentOffi

28、xedassets固定资产净额43Fixedassets-net工程物资44Constructionmaterials在建工程45Constructioninprogress固定资产清理46Disposaloffixedassets固定资产合计50Sub-totaloffixedassets无形资产及其他资产：Intangibleandotherassets：无形资产51Intangibleassets长期待摊资产52Long-termprepayments其他长期资产53Otherlong-termassets无形资产及其他资产合计60Sub-total of intangible and

29、otherassets递延税项Deferredtaxes：递延税款借项61Deferredtaxdebit资产总计67Totalassets38单位：元Monetaryunit:负负债债和和所所有有者者权权益益行行次次年年初初数数期期末末数数(或或股股东东权权益益)LineNo.Beg.balance End.balanceLiabilities&Owners(Stockholders)equity流动负债：Currentliabilities短期借款68Short-termloans应付票据69Notespayable应付账款70Accountspayable预收账款71Advancesfr

30、omcustomers应付工资72Accruedpayroll应付福利费73Welfareexpensespayable应付股利74Dividendpayable应交税金75Taxespayable其他应交款80Otherpayables其他应付款81Otheramountspayable预提费用82Accruedexpenses预计负债83Estimatedliabilities一年内到期的长期负债86Long-termliabilitiesduewithinayear其他流动负债90Othercurrentliabilities流动负债合计100Sub-totalofcurrentliab

31、ilities长期负债：Long-termliabilities长期借款101资资产产负负债债表表BalanceBalance SheetSheet年 月 日Month:Date:year:Long-termborrowings应付债券102Bondspayable长期应付款103Long-termpayables专项应付款106Specialpayables其他长期负债108Otherlong-termliabilities长期负债合计110Sub-totaloflong-termliabilities递延税项：Deferredtaxes递延税款贷项111Deferredtaxcredit负

32、债合计114Totalliabilities所有者权益(或股东权益)Owners(Stockholders)equity实收资本(或股本)115Paid-incapital(orstock)减：已归还投资116Less：Investmentreturned实收资本(或股本)净额117Paid-incapital(orstock)-net资本公积118Capitalsurplus盈余公积119Surplusreserve其中：法定公益金120Including：Statutory public welfarefund未分配利润121Undistributedprofit所有者权益(或股东权益)合

33、计122Totalowners(stockholders)equity负债和所有者权益(或股东权益)合计135Totalliabilities&owners(stockholders)equity101利利润润表表IncomeIncome StatementStatement编制单位：年 月Preparedby:Month:year:Monetaryunit:RMByuan项项目目行行次次本本月月数数ItemLine NoCurrent month一、主营业务收1Revenuefrommainoperations减：主营业各成本4Less：Costofmainoperations主营业务税金及

34、附加5Taxesandsurchargeformainoperations二、主营业务利润(亏损以“-”号填列)10Profit/Lossfrommainoperations加：其他业务利润(亏损以“-”号填列)11Add：Profit/Lossfromotheroperations减：营业费用14Less：Operatingexpenses管理费用15Generalandadministrativeexpenses财务费用16Financialexpenses三、营业利润(亏损以“-”号填列)18Operatingprofit/loss加：投资收益(亏损以“-”号填列)19Add：Inves

35、tmentincome/losses补贴收入22Revenuefromsubsidies营业外收入23Non-operatingrevenue减：营业外支出25Less：Non-operatingexpenditures四、利润总额(亏损以“-”号填列)27Income/Lossbeforetax减：所得税28Less：Incometax五、净利润(亏损以“-”号填列)30VNetincome/loss补补充充资资料料 Supplementary information:项项目目本本年年累累计计数数ItemCurrent yearcumulative1出售、处置部门或被投资单位所得收益Gain

36、onsaleanddisposalofadepartmentoraninvestedenterprise2自然灾害发生的损失Lossesarisingfromnaturaldisasters3.会计政策变更增加(或减少)利润总额Increasedecreaseinincomebeforetaxduetoachangeinaccountingpolicy4.会计估计变更增加(或减少)利润总额Increase/decreaseinincomebeforetaxduetoachangeinaccountingestimate5债务重组损失Lossesarisingfromdebtrestructur

37、ings6其他Others本本年年累累计计数数Current year cumulative上上年年实实际际数数Prior year actualMonetaryunit:RMByuan现金流量表Cash Flow Statement编制单位：年度Prepared by:Period:Monetary unit:RMB yuan项 目行 次ItemLine No一、经营活动产生的现金流量：ICash flows from operating activities:销售产品、提供劳务收到的现金1Cash received from the sale of goods or rendering o

38、f services收到的税费返还3Refunds of taxes收到的其他与经营活动有关的现金8Other cash receipts relating to operating activities现金流入小计9Sub-total of cash inflows购买商品、接受劳务支付的现金10Cash paid for goods and services支付给职工以及为职工支付的现金12Cash paid to and on behalf of employees支付的各项税费13Payments of all types of taxes支付的其他与经营活动有关的现金18Other

39、cash payments relating to operating activities现金流出小计20Sub-total of cash out flows经营活动产生的现金流量净额21Net cash flows from operating activities二、投资活动产生的现金流量：Cash flows from investing activities：收回投资所收到的现金22Cash received from return of investments取得投资收益所收到的现金23Cash received from return on investment处置固定资产、无

40、形资产和其他长期资产所收回的现金净额25Net cash received from the sale of fixed assets，intangible assets andother long-term assets收到的其他与投资活动有关的现金28other cash receipts relating to investing activities现金流入小计29Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金30Cash paid to acquire fixed assets,intangible assets and other

41、 long-term assets投资所支付的现金31Cash paid to acquire investments支付的其他与投资活动有关的现金35Other cash payments relating to investing activities现金流出小计36Sub-total of cash outflows投资活动产生的现金流量净额37Net cash flows from investing activities三、筹资活动产生的现金流量：，Cash flows from financing activities：吸收投资所收到的现金38Cash received from

42、investments by others借款所收到的现金40Cash received from borrowings收到的其他与筹资活动有关的现金43Other cash receipts relating to financing activities现金流入小计44Sub-total of cash inflows偿还债务所支付的现金45Cash repayments of amounts borrowed分配股利、利润或偿付利息所支会的现金46Cash paid for distribution of dividends or profits and for interestexpe

43、nses支付的其他与筹资活动有关的现金52Other cash payments relating to financing activities现金流出小计53Sub-total of cash outflows筹资活动产生的现金流量净额54Net cash flows from financing activities四、汇率变动对现金的影响55IV.Effect of changes in foreign exchange rate on cash五、现金及现金等价物净增加额5628V.Net increase in cash and cash equivalents补充资料行 次Sup

44、plementary InformationLine No1.将净利润调节为经营活动现金流量：Reconciliation of net income to cash flows from operating activites:净利润57Net income加：计提的资产减值准备58Add:provision for fixed assets固定资产折旧59Depreciation of fixed assets无形资产摊销60Amortization of intangible assets长期待摊费用摊销61Amortization of long-term prepayments待摊费

45、用减少（减：增加）64Decrease in prepaid expenses(or deduct:increase)预提费用增加（减：减少）65Increase in accrued expenses(or deduct:decrease)处置固定资产、无形资产和其他长期资产的损失（减：收益）66Losses on disposal of fixed assets,intangible assets and other long-term assets(or deduct:gains)固定资产报废损失67Losses on scrapping of fixed assets财务费用68Fin

46、ancial expenses投资损失（减：收益）69Investments losses(or deduct:gains)递延税款贷项（减：借项）70Deferred tax credit(or deduct:debit)存货的减少（减：增加）71Decrease in inventories(or deduct:increase)经营性应收项目的减少（减：增加）72Decrease in operating receivables(or deduct:increase)经营性应付项目的增加（减：减少）73Increase in operating payables(or deduct:de

47、crease)其他7456Others经营活动产生的现金流量净额75Net cash flows from operating activities2.不涉及现金收支的投资和筹资活动Investing and financing activities that do not involve cash receipts andpayments债务转为资本76Conversion of debt into capital一年内到期的可转换公司债券77Convertible bonds to be expired within one year融资租入固定资产78Fixed assets under

48、 finance lease3.现金及现金等价物净增加情况：Net increase in cash and cash equivalents现金的期末余额79Cash at the end of the period减：现金的期初余额80Less:Cash at the beginning of the period加：现金等价物的期末余额81Plus:Cash equivalents at the end of the period减：现金等价物的期末余额82Less:Cash equivalents at the beginning of the period现金及现金等价物净增加额83

49、Net increase in cash and cash equivalents74单位：元金 额AmountMonetary unit:RMB yuan金 额Amount资资产产减减值值准准备备明明细细表表StatementStatement ofof provisionprovision forfor impairmentimpairment ofof AssetsAssets编制单位：年度Preparedby:Period:Monetaryunit:RMByuan项 目年初余额本年增加数本年转回数ItemBeginningbalanceincreaseforcurrentyearRev

50、ersalforcurrentyear一、坏账准备合计I.Totalamountsofbaddebtsprovided其中：应收账款Including:Accountsreceivable其他应收款Otherreceivables二、短期投资跌价准备合计II.Totalamountsofshort-term其中：股票投资Including:Stockinvestment债券投资Bondinvestment三、存货跌价准备合计.Total amounts of inventory write-downprovided其中：库存商品Including:Goodsonhand原材料Rawmateri