财务报表中英文版.docx
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财务报表中英文版.docx
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财务报表中英文版
标准版的财务报表(中英文版)
资产负债表BalanceSheet
项目ITEM
货币资金Cash
短期投资Shortterminvestments
应收票据Notesreceivable
应收股利Dividendreceivable
应收利息Interestreceivable
应收帐款Accountsreceivable
其他应收款Otherreceivables
预付帐款Accountsprepaid
期货保证金Futureguarantee
应收补贴款Allowancereceivable
应收出口退税Exportdrawbackreceivable
存货Inventories
其中:
原材料Including:
Rawmaterials
产成品(库存商品)Finishedgoods
待摊费用Prepaidanddeferredexpenses
待处理流动资产净损失UnsettledG/Loncurrentassets
一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear
其他流动资产Othercurrentassets
流动资产合计Totalcurrentassets
长期投资:
Long-terminvestment:
其中:
长期股权投资Includinglongtermequityinvestment
长期债权投资Longtermsecuritiesinvestment
*合并价差Incorporatingpricedifference
长期投资合计Totallong-terminvestment
固定资产原价Fixedassets-cost
减:
累计折旧Less:
AccumulatedDpreciation
固定资产净值Fixedassets-netvalue
减:
固定资产减值准备Less:
Impairmentoffixedassets
固定资产净额Netvalueoffixedassets
固定资产清理Disposaloffixedassets
工程物资Projectmaterial
在建工程ConstructioninProgress
待处理固定资产净损失UnsettledG/Lonfixedassets
固定资产合计Totaltangibleassets
无形资产Intangibleassets
其中:
土地使用权Includinganduserights
递延资产(长期待摊费用)Deferredassets
其中:
固定资产修理Including:
Fixedassetsrepair
固定资产改良支出Improvementexpenditureoffixedassets
其他长期资产Otherlongtermassets
其中:
特准储备物资Amongit:
Speciallyapprovedreservingmaterials
无形及其他资产合计Totalintangibleassetsandotherassets
递延税款借项Deferredassetsdebits
资产总计TotalAssets
资产负债表(续表)BalanceSheet
项目ITEM
短期借款Short-termloans
应付票款Notespayable
应付帐款Accountspayab1e
预收帐款Advancesfromcustomers
应付工资Accruedpayro1l
应付福利费Welfarepayable
应付利润(股利)Profitspayab1e
应交税金Taxespayable
其他应交款Otherpayabletogovernment
其他应付款Othercreditors
预提费用Provisionforexpenses
预计负债Accruedliabilities
一年内到期的长期负债Longtermliabilitiesduewithinoneyear
其他流动负债Othercurrentliabilities
流动负债合计Totalcurrentliabilities
长期借款Long-termloanspayable
应付债券Bondspayable
长期应付款long-termaccountspayable
专项应付款Specialaccountspayable
其他长期负债Otherlong-termliabilities
其中:
特准储备资金Including:
Specialreservefund
长期负债合计Totallongtermliabilities
递延税款贷项Deferredtaxationcredit
负债合计Totalliabilities
*少数股东权益Minorityinterests
实收资本(股本)SubscribedCapital
国家资本Nationalcapital
集体资本Collectivecapital
法人资本Legalperson"scapital
其中:
国有法人资本Including:
State-ownedlegalperson"scapital
集体法人资本Collectivelegalperson"scapital
个人资本Personalcapital
外商资本Foreignbusinessmen"scapital
资本公积Capitalsurplus
盈余公积surplusreserve
其中:
法定盈余公积Including:
statutorysurplusreserve
公益金publicwelfarefund
补充流动资本Supplermentarycurrentcapital
*未确认的投资损失(以“-”号填列)Unaffirmedinvestmentloss
未分配利润Retainedearnings
外币报表折算差额ConverteddifferenceinForeignCurrencyStatements
所有者权益合计Totalshareholder"sequity
负债及所有者权益总计TotalLiabilities&Equity
====================================================================
利润表INCOMESTATEMENT
项目ITEMS
产品销售收入 Salesofproducts
其中:
出口产品销
售收入 Including:
Exportsales
减:
销售折扣与折让 Less:
Salesdiscountandallowances
产品销售净额 Netsalesofproducts
减:
产品销售税金 Less:
Salestax
产品销售成本 Costofsales
其中:
出口产品销售成本 Including:
Costofexportsales
产品销售毛利 Grossprofitonsales
减:
销售费用 Less:
Sellingexpenses
管理费用 Generalandadministrativeexpenses
财务费用 Financialexpenses
其中:
利息支出(减利息收入)Including:
Interestexpenses(minusinterestihcome)
汇兑损失(减汇兑收益) Exchangelosses(minusexchangegains)
产品销售利润 Profitonsales
加:
其他业务利润 Add:
profitfromotheroperations
营业利润 Operatingprofit
加:
投资收益 Add:
Incomeoninvestment
加:
营业外收入 Add:
Non-operatingincome
减:
营业外支出 Less:
Non-operatingexpenses
加:
以前年度损益调整 Add:
adjustmentoflossandgainforpreviousyears
利润总额 Totalprofit
减:
所得税 Less:
Incometax
净利润 Netprofit
==================================================================
现金流量表CashFlowsStatement
Preparedby:
Period:
Unit:
Items
1.CashFlowsfromOperatingActivities:
01)Cashreceivedfromsalesofgoodsorrenderingofservices
02)Rentalreceived
Valueaddedtaxonsalesreceivedandrefundsofvalue
03)addedtaxpaid
04)Refundofothertaxesandlevyotherthanvalueaddedtax
07)Othercashreceivedrelatingtooperatingactivities
08)Sub-totalofcashinflows
09)Cashpaidforgoodsandservices
10)Cashpaidforoperatingleases
11)Cashpaidtoandonbehalfofemployees
12)Valueaddedtaxonpurchasespaid
13)Incometaxpaid
14)Taxespaidotherthanvalueaddedtaxandincometax
17)Othercashpaidrelatingtooperatingactivities
18)Sub-totalofcashoutflows
19)Netcashflowsfromoperatingactivities
2.CashFlowsfromInvestingActivities:
20)Cashreceivedfromreturnofinvestments
21)Cashreceivedfromdistributionofdividendsorprofits
22)Cashreceivedfrombondinterestincome
Netcashreceivedfromdisposaloffixedassets,intangible
23)assetsandotherlong-termassets
26)Othercashreceivedrelatingtoinvestingactivities
27)Sub-totalofcashinflows
Cashpaidtoacquirefixedassets,intangibleassets
28)andotherlong-termassets
29)Cashpaidtoacquireequityinvestments
30)Cashpaidtoacquiredebtinvestments
33)Othercashpaidrelatingtoinvestingactivities
34)Sub-totalofcashoutflows
35)Netcashflowsfrominvestingactivities
3.CashFlowsfromFinancingActivities:
36)Proceedsfromissuingshares
37)Proceedsfromissuingbonds
38)Proceedsfromborrowings
41)Otherproceedsrelatingtofinancingactivities
42)Sub-totalofcashinflows
43)Cashrepaymentsofamountsborrowed
44)Cashpaymentsofexpensesonanyfinancingactivities
45)Cashpaymentsfordistributionofdividendsorprofits
46)Cashpaymentsofinterestexpenses
47)Cashpaymentsforfinanceleases
48)Cashpaymentsforreductionofregisteredcapital
51)Othercashpaymentsrelatingtofinancingactivities
52)Sub-totalofcashoutflows
53)Netcashflowsfromfinancingactivities
4.EffectofForeignExchangeRateChangesonCash
5.NetIncreaseinCashandCashEquivalents
SupplementalInformation
1.InvestingandFinancingActivitiesthatdonotInvolvein
CashReceiptsandPayments
56)Repaymentofdebtsbythetransferoffixedassets
57)Repaymentofdebtsbythetransferofinvestments
58)Investmentsintheformoffixedassets
59)Repaymentsofdebtsbythetransferofinvestories
2.ReconciliationofNetProfittoCashFlowsfromOperating
Activities
62)Netprofit
63)Addprovisionforbaddebtorbaddebtwrittenoff
64)Depreciationoffixedassets
65)Amortizationofintangibleassets
Lossesondisposaloffixedassets,intangibleassets
66)andotherlong-termassets(ordeduct:
gains)
67)Lossesonscrappingoffixedassets
68)Financialexpenses
69)Lossesarisingfrominvestments(ordeduct:
gains)
70)Deferedtaxcredit(ordeduct:
debit)
71)Decreaseininventories(ordeduct:
increase)
72)Decreaseinoperatingreceivables(ordeduct:
increase)
73)Increaseinoperatingpayables(ordeduct:
decrease)
74)Netpaymentonvalueaddedtax(ordeduct:
netreceipts
75)Netcashflowsfromoperatingactivities
3.NetIncreaseinCashandCashEquivalents
76)cashattheendoftheperiod
77)Less:
cashatthebeginningoftheperiod
78)Plus:
cashequivalentsattheendoftheperiod
79)Less:
cashequivalentsatthebeginningoftheperiod
80)Netincreaseincashandcashequivalents
现金流量表CashFlowsStatement
Preparedby:
Period:
Unit:
Items
1.CashFlowsfromOperatingActivities:
01)Cashreceivedfromsalesofgoodsorrenderingofservices
02)Rentalreceived
Valueaddedtaxonsalesreceivedandrefundsofvalue
03)addedtaxpaid
04)Refundofothertaxesandlevyotherthanvalueaddedtax
07)Othercashreceivedrelatingtooperatingactivities
08)Sub-totalofcashinflows
09)Cashpaidforgoodsandservices
10)Cashpaidforoperatingleases
11)Cashpaidtoandonbehalfofemployees
12)Valueaddedtaxonpurchasespaid
13)Incometaxpaid
14)Taxespaidotherthanvalueaddedtaxandincometax
17)Othercashpaidrelatingtooperatingactivities
18)Sub-totalofcashoutflows
19)Netcashflowsfromoperatingactivities
2.CashFlowsfromInvestingActivities:
20)Cashreceivedfromreturnofinvestments
21)Cashreceivedfromdistributionofdividendsorprofits
22)Cashreceivedfrombondinterestincome
Netcashreceivedfromdisposaloffixedassets,intangible
23)assetsandotherlong-termassets
26)Othercashreceivedrelatingtoinvestingactivities
27)Sub-totalofcashinflows
Cashpaidtoacquirefixedassets,intangibleassets
28)andotherlong-termassets
29)Cashpaidtoacquireequityinvestments
30)Cashpaidtoacquiredebtinvestments
33)Othercashpaidrelatingtoinvestingactivities
34)Sub-totalofcashoutflows
35)Netcashflowsfrominvestingactivities
3.CashFlowsfromFinancingActivities:
36)Proceedsfromissuingshares
37)Proceedsfromissuingbonds
38)Proceedsfromborrowings
41)Otherproceedsrelatingtofinancingactivities
42)Sub-totalofcashinflows
43)Cashrepaymentsofamountsborrowed
44)Cashpaymentsofexpensesonanyfinancingactivities
45)Cashpaymentsfordistributionofdividendsorprofits
46)Cashpaymentsofinterestexpenses
47)Cashpaymentsforfinanceleases
48)Cashpaymentsforreductionofregisteredcapital
51)Othercashpaymentsrelatingtofinancingactivities
52)Sub-totalofcashoutflows
53)Netcashflowsfromfinancingactivities
4.EffectofForeignExchangeRateChangesonCash
5.NetIncreaseinCashandCashEquivalents
SupplementalInformation
1.InvestingandFinancingActivitiesthatdonotInvolvein
CashReceiptsandPayments
56)Repaymentof
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