中英文会计报表格式_财务管理_经管营销_专业资料.xls

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1、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编编报报期期CodeName of Financial StatementReporting period会企01表资产负债表中期报告、年度报告FormAF-01BalancesheetInterim，annual会企02表利润表中期报告、年度报告FormAF-02IncomestatementInterim，annual会企03表现金流量表(至少)年度报告FormAF-03Cashflowstatement(Atle

2、ast)Annual会企01表附表1资产减值准备明细表年度报告FormAF-01-SupportingStatement1StatementofprovisionforimpairmentofassetsAnnual会企01表附表2股东权益增减变动表年度报告FormAF-01-SupportingStatement2StatementofchangesinstockholdersequityAnnual会企01表附表3应交增值税明细表中期报告、年度报告FormAF-01-SupportingStatement3VATpayablemovementtableInterim，annual会企02表

3、附表1利润分配表年度报告FormAF-02-SupportingStatement1StatementofprofitdistributionAnnual利利润润分分配配表表StatementStatement ofof profitprofit DistributionDistribution编 制 单 位：年度单位：元Preparedby:Period:Monetaryunit:RMByuan项 目行次本年实际上年实际ItemLineNo.CurrentyearactualPrioryearactual一、净利润1I.Netincome加：年初未分配利润2Add:Undistributed

4、profitatthebeginning其他转入4Othertransfer-ins二、可供分配的利润8II.Profittobedistributed减：提取法定盈余公积9Less:Appropriationofstatutorysurplusreserve提取法定公益金10Appropriationofstatutorypublicwelfarefund提取职工奖励及福利基金11Appropriation of employeewelfareandbonusfund提取储备基金12Appropriationofreservefund提取企业发展基金13Appropriation of en

5、terpriseexpansionfund利润归还投资14Profit capitalized on return ofinvestment三、可供投资者分配的利润16III.Profittobedistributedtoinvestors减：应付优先股股利17Less:Dividend payable onpreferredstock10提取任意盈余公积18Appropriation of discretionarysurplusreserve应付普通股股利19Dividend payable on commonstock转作资本（或股本）的普通股股利20Commonstockdividen

6、dconvertedinto四、未分配利润25IV.Undistributedprofit应应交交增增值值税税明明细细VATVAT PayablePayable MovementMovement tabletable编制单位：年度单位：元Preparedby:Period:Monetaryunit:RMByuan项 目行次本月数本年累计数ItemLineNo.Currentyear一、应交增值税I.Value-added taxpayable:1.年初未抵扣数（以“-”号填列）1Amountnotdeductedatthebeginningoftheyear2.销项税额2OutputVAT出口

7、退税3Refundofexportduty进项税额转出4Transfer-out of inputVAT转出多交增值税5Transfer-outofoverpaidVAT673.进项税额8InputVAT已交税金9Taxespaid减免税款10VAT deductions andexemptions出口抵减内销产品应纳税额11Export duty deductiblefrom taxes payable ondomesticsales转出未交增值税12Transfer-out of unpaidVAT13144.期未未抵扣数以(“-“号填列)15Amountnotdeductedatthee

8、ndoftheyear二、未交增值税：II.UnpaidVAT1年初未交数（多交数以“-”号填列）16Amountnotpaidatthebeginningoftheyear2本期转入数（多交数以“-”号填列）17Transfer-in for thecurrentperiod3本期已交数18Amount paid in thecurrentperiod4期末未交数（多交数以“-”号填列）20Amountnotpaidattheendoftheyear所所有有者者权权益益（或或股股东东权权益益）增增减减变变动动表表StatementStatement ofof changeschanges i

9、nin ownerowners s (Stockholders(Stockholders)EquityEquity编 制 单 位：年度单位：元Preparedby:Period:Monetaryunit:RMByuan项 目行次本年数上年数ItemLineNo.CurrentyearPrioryear一、实收资本（或股本）I.Paid-incapital(orstock)年初余额1Beginningbalance本年增加数2Increase in thecurrentyear其中：资本公积转入3Including:Transfer-infromcapitalsurplus盈余公积转入4Tran

10、sfer-infromsurplusreserve利润分配转入5Transfer-infromdistribution ofprofit新增资本（或股本）6Additionalcapital(orstock)本年减少数10Decreaseinthecurrentyear年末余额15Endingbalance二、资本公积：.Capitalsurplus年初余额16Beginningbalance本年增加数17Increase in thecurrentyear其中：资本（或股本）溢价18Including:premiumoncapital(orstock)接受捐赠非现金资产准备19Reserve

11、ofdonatednon-cashassets接受现金捐赠20Receiptofcashdonation股权投资准备21Equityinvestmentreserve拨款转入226Transfer-infromgovernmentappropriations外币资本折算差额23Foreigncurrency capitaltranslationdifference其他资本公积30Othercapitalsurplus本年减少数40Decreaseinthecurrentyea其中：转增资本（或股本）41Including:Conversion intocapital(orstock)年末余额4

12、5Endingbalance三、法定和任意盈余公积：.Statutoryanddiscretionarysurplusreserves年初余额46Beginningbalance本年增加数47Increase in thecurrentyear22其中：从净利润中提取数48Including:Amountappropriatedfromnetincome其中：法定盈余公积49Including:Statutorysurplusreserve任意盈余公积50Discretionarysurplusreserve储备基金51Reservefund企业发展基金52Enterpriseexpansio

13、nfund法定公益金转入数53Transfer-infromstatutory publicwelfarefund本年减少数54Decreaseinthecurrentyear其中：弥补亏损55Including:Recoveryoflosses转增资本（或股本）56Conversion intocapital(orstock)分派现金股利或利润57Distribution ofcashdividendorprofit分派股票股利58Distribution ofstockdividend年末余额62Endingbalance其中：法定盈余公积63Including:Statutorysurp

14、lusreserve储备基金64Reservefund企业发展基金65Enterpriseexpansionfund四、法定公益金：IV.Statutorypublic welfarefund:年初余额66Beginningbalance本年增加数67Increase in thecurrentyear56其中：从净利润中提取数68Including:Amountappropriatedfromnetincome本年减少数70Decreaseinthecurrentyear其中：集体福利支出71Including:Collectivewelfareexpenditures年末余额75Endin

15、gbalance五、未分配利润：V.Undistributedprofit:年初未分配利润76Undistributedprofit at thebeginningoftheyear本年净利润（净亏损以“-”号填列）77Net income (orlosses)fortheyear本年利润分配78Profitdistribution fortheyear年末未分配利润（未弥补损以“-”号填列）80Undistributedprofit/losses atendoftheyear资资产产减减值值准准备备明明细细表表StatementStatement ofof provisionprovisio

16、n forfor impairmentimpairment ofof AssetsAssets编制单位：年度单位：元Preparedby:Period:Monetaryunit:RMByuan项 目年初余额本年增加数本年转回数ItemBeginningbalanceincreaseforcurrentyearReversalforcurrentyear一、坏账准备合计I.Total amounts of baddebtsprovided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.Totalamou

17、ntsofshort-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 ofinventorywrite-downprovided其中：库存商品Including:Goodsonhand原材料Rawmaterials四、长期投资减值准备合计IV.Totalamountsprovided for impairmentoflong-terminvestments其中：长期股权投资Including:Long-termequityinvestment长期债权投资Long-termdebtinv

18、estment五、固定资产减值准备合计V.Totalamountsprovidedfor impairment of fixedassets其中：房屋、建筑物Including:Buildings andstructures机器设备Equipmentandmachinery六、无形资产减值准备VI.provisionforimpairment of intangibleassets其中：专利权Including:patent商标权Trademarks七、在建工程减值准备VII.Provisionforimpairment八、委托贷款减值准备VIII.Provisionforimpairment

19、 of designatedloanreceivable年末余额EndingbalanceStatementStatement ofof provisionprovision forfor impairmentimpairment ofof AssetsAssets单位：元Monetaryunit: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

20、产品、提供劳务收到的现金1Cash received from the sale of goods orrendering of 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 operatingactivities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

21、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 cash payments relating to operatingactivities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 activities9二、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 investment

22、s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 fixedassets，intangible assets and other long-term assets收到的其他与投资活动有关的现金28other cash receipts relating to investingactivities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30

23、Cash paid to acquire fixed assets,intangibleassets and other 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 investingactivities现金流出小计3628Sub-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 fl

24、ows from financing activities：吸收投资所收到的现金38Cash received from 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 financingactivities36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

25、 for distribution of dividends orprofits and for interest expenses支付的其他与筹资活动有关的现金52Other cash payments relating to financingactivities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 exchangerate on cash五、现金及现金等价物净

26、增加额56V.Net increase in cash and cashequivalents补充资料行 次Supplementary InformationLine No1.将净利润调节为经营活动现金流量：Reconciliation of net income to cash flowsfrom operating activites:净利润57Net income54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 intangibl

27、e assets长期待摊费用摊销61Amortization of long-term prepayments待摊费用减少（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:ga

28、ins)固定资产报废损失67Losses on scrapping of fixed assets财务费用68Financial 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 (ordeduct:increase)经营

29、性应付项目的增加（减：减少）73Increase in operating payables(or deduct:decrease)其他74Others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71Investing and financing activities that do notinvolve cash receipts and payments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 bond

30、s to be expired within oneyear融资租入固定资产78Fixed assets under 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 theperiod减：现金等价物的期末余额82Less:Cash

31、 equivalents at the beginning ofthe period现金及现金等价物净增加额83Net increase in cash and cash equivalents单位：元金 额AmountCash Flow StatementMonetary unit:RMB yuan金 额Amount利利润润表表IncomeIncome StatementStatement编制单位：年月Prepared by:Month:year:Monetaryunit:RMByuan项项目目行行次次本本月月数数本本年年累累计计数数ItemLine NoCurrent monthCurre

32、nt year cumulative一、主营业务收1 Revenue frommainoperations减：主营业各成本4Less：Cost of mainoperations主营业务税金及附加5Taxesandsurchargeformainoperations二、主营业务利润(亏损以“-”号填列)10 Profit/Loss frommainoperations加：其他业务利润(亏损以“-”号填列)11Add：Profit/Loss fromotheroperations减：营业费用14Less：Operatingexpenses管理费用15Generalandadministrativ

33、eexpenses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：Investmentincome/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/Lossbeforetax14减：所得税28Less：Incometax五、净利润(亏损以“-”号填列)30VNetincome/

34、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上上年年实实际际数数ItemCurrent yearcumulativePrior year actual1出售、处置部门或被投资单位所得收益Gain on sale anddisposalofadepartmentoraninvestedenterprise2自然灾害发生的损失Losses arising fromnaturaldisasters3.会计政策变更增加(或减少)利润总额Increase decrease inincomebeforetaxduetoachangeinacco

35、untingpolicy4.会计估计变更增加(或减少)利润总额Increase/decreaseinincomebeforetaxduetoachangeinaccountingestimate5债务重组损失Lossesarisingfromdebtrestructurings6其他Others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负负债债和和所所有有者者权权益益行行次次AssetsLine NoBeg.balanceEnd.balance(或或股

36、股东东权权益益)Line No.Liabilities&Owners(Stockholders)equity流动资产：流动负债：Currentassets：Currentliabilities货币资金1短期借款68MonetaryfundsShort-termloans短期投资2应付票据69Short-terminvestmentsNotespayable应收票据3应付账款70NotesreceivableAccountspayable应收股利4预收账款71DividendreceivableAdvancesfromcustomers应收利息5应付工资72InterestreceivableA

37、ccruedpayroll应收账款6应付福利费73AccountsreceivableWelfareexpensespayable其他应收款7应付股利74OtherreceivablesDividendpayable预付账款8应交税金75AdvancestosuppliersTaxespayable应收补贴款9其他应交款80SubsidiesreceivableOtherpayables存货10其他应付款81InventoriesOtheramountspayable待摊费用11预提费用82PrepaidexpensesAccruedexpenses一年内到期的长期债权投资21预计负债83Lo

38、ng-term debt investmentduewithinayearEstimatedliabilities其他流动资产24一年内到期的长期负债86OthercurrentassetsLong-term liabilitiesduewithinayear流动资产合计31其他流动负债90Sub-totalofcurrentassetsOthercurrentliabilities长期投资：Long-terminvestments：长期股权投资32流动负债合计100Long-termequityinvestmentSub-total of currentliabilities长期债权投资34

39、长期负债：Long-termdebtinvestmentLong-termliabilities长期投资合计38长期借款101Sub-totaloflong-terminvestmentsLong-termborrowings980固定资产：应付债券102Fixedassets：Bondspayable固定资产原价39长期应付款103Fixedassets-costLong-termpayables减：累计折旧40专项应付款106Less：AccumulateddepreciationSpecialpayables固定资产净值41其他长期负债108Fixedassets-NBVOtherlon

40、g-termliabilities减：固定资产减值准备42长期负债合计110Less：ProvisionforimpairmentOffixedassetsSub-totaloflong-termliabilities固定资产净额43递延税项：Fixedassets-netDeferredtaxes工程物资44递延税款贷项111ConstructionmaterialsDeferredtaxcredit在建工程45负债合计114ConstructioninprogressTotalliabilities固定资产清理46Disposaloffixedassets固定资产合计50所有者权益(或股东

41、权益)Sub-totaloffixedassetsOwners(Stockholders)equity无形资产及其他资产：实收资本(或股本)115Intangibleandotherassets：Paid-incapital(orstock)无形资产51减：已归还投资116IntangibleassetsLess：Investmentreturned长期待摊资产52实收资本(或股本)净额117Long-termprepaymentsPaid-incapital(orstock)-net其他长期资产53资本公积118Otherlong-termassetsCapitalsurplus无形资产及其

42、他资产合计60盈余公积119Sub-total of intangible andotherassetsSurplusreserve其中：法定公益金120Including：Statutorypublicwelfarefund递延税项未分配利润121Deferredtaxes：Undistributedprofit递延税款借项61所有者权益(或股东权益)合计122DeferredtaxdebitTotalowners(stockholders)equity资产总计67负债和所有者权益(或股东权益)合计135TotalassetsTotal liabilities&owners(stockholders)equity67135单位：元Monetaryunit:年年初初数数期期末末数数Beg.balanceEnd.balance