资产负债表英文版
完整英文版资产负债表
完整英文版资产负债表IDP教育集团日记项目 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 drawback receivable 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Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due 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: Long-term investment: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 long-term investment 固定资产原价 Fixed assets-cost 减:累计折旧 Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减:固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value 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 use rights 递延资产(长期待摊费用)Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term 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 短期借款Short-term loans 应付票款Notes payable 应付帐款Accounts payab1e 预收帐款Advances from customers 应付工资Accrued payro1l 应付福利费 Welfare payable 应付利润(股利) Profits payab1e 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 year 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Deferred 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National capital 集体资本Collective capital 法人资本Legal person"s capital 其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital 个人资本Personal capital 外商资本Foreign businessmen"s capital 资本公积Capital surplus 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Retained earnings 外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder"s equity 负债及所有者权益总计Total Liabilities & Equity。
完整英文版资产负债表、利润表及现金流量表【中英对照】
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 drawback receivable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Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due 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:Long-term investment: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 long-term investment固定资产原价Fixed assets-cost减:累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减:固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value 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 use rights递延资产(长期待摊费用)Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term 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Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e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 year 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Deferred 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National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus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Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计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 and allowances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 sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses管理费用General and 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)Exchange losses(minus exchange gains)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润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:Non-operating expenses加:以前年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit减:所得税Less:Income tax净利润Net profit现金流量表Cash Flows StatementPrepared 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 relating 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 relating to operating activities18)Sub-total 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 disposal of fixed assets,intangible 23)assets and other long-term 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 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 financing 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 profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash 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 Operating Activities62)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 expenses69)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 receipts75)Net cash flows from operating activities 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。
资产负债表-英文版.xls
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一年内到期的长期投资 Long-term
investments maturing within one
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其他流动资产 assetslities
Other current 16
流动资产合计 current assetsg with
Total 17
长期投资: INVESTMENTSliti
资产负债表
BALANCE SHEET
Printed by For the year(or,quarter,month)ended JULY31,1998
资
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ASSETS
行次 年初数
期末数
负债及所有者权益
LINE AT BEG OF
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AT END OF YEAR
LIABLITIES AND OWNER'EQUITY
一年以上的应付款项
Payable due after one yearentures p
长期负债合计
Total long term liabilitiesbleear
其他负债:
OTHER LIABILITIESROGR
在建工程 progressliab
Construction in 28
无形资产: ASSETS:ing
预提费用
职工奖励及福利基金 year(o
一年内到期的长期负债 yearinventorie
Accrued expensesaid Staff and worker' bonus and welfare fundhe
Long-term liabilities due within one
英文版资产负债表BalanceSheet
英文版资产负债表BalanceSheet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 drawback receivable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待处理流淌资产净缺失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流淌资产Other current assets流淌资产合计Total current assets长期投资:Long-term investment: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 long-term investment固定资产原价Fixed assets-cost减:累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减:固定资产减值预备Less:Impairment of fixed assets固定资产净额Net value 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待处理固定资产净缺失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 use rights递延资产(长期待摊费用)Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term 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Short-term loans应对票款Notes payable应对帐款Accounts payab1e预收帐款Advances from customers应对工资Accrued payro1l应对福利费Welfare payable应对利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应对款Other creditors预提费用Provision for expenses估量负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流淌负债Other current liabilities流淌负债合计Total current liabilities长期借款Long-term loans payable应对债券Bonds payable长期应对款long-term accounts payable专项应对款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Deferred 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National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流淌资本Supplermentary current capital* 未确认的投资缺失(以“-”号填列)Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计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 and allowances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 sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses治理费用General and administrative expenses财务费用Financial expenses其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome) 汇兑缺失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润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:Non-operating expenses加:往常年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit减:所得税Less:Income tax净利润Net profit现金流量表Cash Flows StatementPrepared 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 relating 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 relating to operating activities18)Sub-total 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 disposal of fixed assets,intangible 23)assets and other long-term 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 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 financing 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 profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash 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 Operating Activities62)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 expenses69)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 receipts75)Net cash flows from operating activities 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现金流量表的现金流量声明拟制人:时刻:单位:项目1.cash流量从经营活动:01 )所收到的现金从销售物资或提供劳务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,并代表职员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,以猎取股权投资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 )无形资产摊销缺失处置固定资产,无形资产66 )和其他长期资产(或减:收益)67 )缺失固定资产报废68 )财务费用69 )引起的缺失由投资治理(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 )增加的经营应对账款(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增加现金和现金等价物76 )的现金,在此期限终止77 )减:现金期开始78 )加:现金等价物在此期限终止79 )减:现金等价物期开始80 ),净增加现金和现金等价物。
完整英文版资产负债表.doc
完整英文版资产负债表、利润表及现金流量表资产负债表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应收账款Accounts receivable其他应收款Other receivables预付账款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories原材料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Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a year其他流动资产Other current assets流动资产合计Total current assets长期投资:Long-term investment: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 long-term investment固定资产原价Fixed assets-cost减:累计折旧Less: Accumulated Depreciation固定资产净值Fixed assets-net value减:固定资产减值准备Less: Impairment of fixed assets固定资产净额Net value 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土地使用权use rights递延资产(长期待摊费用)Deferred assets固定资产修理Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets特准储备物资 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Short-term loans应付票款Notes payable应付账款Accounts payab1e预收账款Advances from customers应付工资Accrued payroll应付福利费Welfare payable应付利润(股利) Profits payab1e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 year 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特准储备资金Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred 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National capital集体资本Collective capital法人资本Legal person’s capital国有法人资本State-owned legal person’s capital集体法人资本Collective legal person’s capital个人资本Personal capital外商资本Foreign businessmen’s capital资本公积Capital surplus盈余公积surplus reserve法定盈余公积statutory surplus reserve公益金public welfare fund补充流动资本Supplementary current capital* 未确认的投资损失(以“-”号填列)Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计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 and allowances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 sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses管理费用General and administrative expenses财务费用Financial expenses利息支出(减利息收入) Interest expenses (minus interest income)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润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:Non-operating expenses加:以前年度损益调整Add:adjustment of loss and gain for previous years 利润总额Total profit减:所得税Less:Income tax净利润Net profit现金流量表Cash Flows Statement1.Cash Flows from Operating Activities: cash流量从经营活动01)Cash received from sales of goods or rendering of services所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分,总现金流入量09)Cash paid for goods and services用现金支付的商品和服务10)Cash paid for operating leases用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付,并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分,总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: cash流向与投资活动20)Cash received from return of investments所收到的现金收回投资21)Cash received from distribution of dividends or profits所收到的现金从分配股利,利润22)Cash received from bond interest income所收到的现金从国债利息收入Net cash received from disposal of fixed assets, intangible现金净额收到的处置固定资产,无形资产23)assets and other long-term assets资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产,无形资产28)and other long-term assets和其他长期资产29)Cash paid to acquire equity investments用现金支付,以获取股权投资30)Cash paid to acquire debt investments用现金支付收购债权投资33)Other cash paid relating to investing activities其他现金支付的有关投资活动34)Sub-total of cash outflows分,总的现金流出35)Net cash flows from investing activities 净现金流量,投资活动产生3.Cash Flows from Financing Activities:流量筹资活动36)Proceeds from issuing shares 的收益,从发行股票37)Proceeds from issuing bonds的收益,由发行债券38)Proceeds from borrowings的收益,由借款41)Other proceeds relating to financing activities其他收益有关的融资活动42)Sub-total of cash inflows小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities现金支付的费用,对任何融资活动45)Cash payments for distribution of dividends or profits支付现金,分配股利或利润46)Cash payments of interest expenses以现金支付的利息费用47)Cash payments for finance leases以现金支付,融资租赁48)Cash payments for reduction of registered capital以现金支付,减少注册资本51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows分,总的现金流出53)Net cash flows from financing activities的净现金流量从融资活动4.Foreign Exchange Rate Changes on Cash 外汇汇率变动对现金 Increase in Cash and Cash Equivalents 净现金和现金等价物1.Investing and Financing Activities that do not Involve in投资活动和筹资活动,不参与Cash Receipts and Payments现金收款和付款56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of investories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from OperatingActivities净利润现金流量从经营活动62)Net profit净利润63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets无形资产摊销Losses on disposal of fixed assets, intangible assets损失处置固定资产,无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产(或减:收益)67)Losses on scrapping of fixed assets损失固定资产报废68)Financial expenses财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理(或减:收益)70)Deferred tax credit (or deduct: debit) 税收抵免(或减:借记卡)71)Decrease in inventories (or deduct:increase) 减少存货(或减:增加)72)Decrease in operating receivables (or deduct: increase) 减少经营性应收(或减:增加)73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款(或减:减少)74)Net payment on value added tax (or deduct: net receipts净支付的增值税(或减:收益净额)75)Net cash flows from operating activities净经营活动的现金流量76)cash at the end of the period现金,在此期限结束77)Less: cash at the beginning of the period减:现金期开始78)Plus: cash equivalents at the end of the period加:现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period减:现金等价物期开始。
资产负债表英文版
62
The interests of minority shareholders
126
63
Total owner's equity
127
Total assets
64
Total check for Liabilities and owner's equity
128
Profit Sheet
Name of enterprise:
Financial statement of the company 01
Monetary unit: Yuan
Item
Line No.
Amount of Current Period
Amount of Last Period
Item
Line No.
Amount of Current Period
Amount of Last Period
17
Deduct: Income tax expenses
45
Amortized Reinsurance Expenditures
18
V. Net profit (the net loss is expressed with "-")
46
Business taxes and surcharges
19
83
Total current assets
20
Dividend payable for reinsurance
84
Non-current Assets
21
Reserve fund for insurance contract
85
Loans and advances
资产负债表中英文表
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 drawback receivable 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Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due 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:Long-term investment: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 long-term investment固定资产原价Fixed assets-cost减:累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减:固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value 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 use rights递延资产(长期待摊费用)Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term 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Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e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 year 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Deferred 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National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus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Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计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 and allowances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 sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses管理费用General and 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)Exchange losses(minus exchange gains)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润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:Non-operating expenses加:以前年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit减:所得税Less:Income tax净利润Net profit现金流量表Cash Flows StatementPrepared 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 relating 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 relating to operating activities18)Sub-total 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 disposal of fixed assets,intangible 23)assets and other long-term 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 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 financing 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 profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash 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 investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)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 expenses69)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 receipts75)Net cash flows from operating activities 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。
完整英文版资产负债表、现金流量表及利润表
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 drawback receivable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Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due 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:Long-term investment: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 long-term investment固定资产原价Fixed assets-cost减:累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减:固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value 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 use rights递延资产(长期待摊费用)Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term 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Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e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 year 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Deferred 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National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus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Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计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 and allowances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 sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses管理费用General and 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)Exchange losses(minus exchange gains)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润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:Non-operating expenses加:以前年度损益调整Add:adjustment of loss and gain for previous years利润总额Total profit减:所得税Less:Income tax净利润Net profit现金流量表Cash Flows StatementPrepared 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 relating 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 relating to operating activities18)Sub-total 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 disposal of fixed assets,intangible 23)assets and other long-term 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 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 financing 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 profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash 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 Operating Activities62)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 expenses69)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 receipts75)Net cash flows from operating activities 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。
资产负债表 英文版
流动负债合计
Total current liabilitiesg with
长期负债:
Long-term Liabilities
长期借款
Long-term loansment
应付公司债
应付公司溢价(折价) payableeartorie
Debentures payablee aft Premium (discount) on debentures
Total other liabilities asset
负债合计
Total liabilitiessset
所有者权益:
OWNERS' EQUITYation
资本总额Registered capital(货币名称及金额Currency and amount)oddsbleeart
实收资本Paid in capital(非人民币资本期末金额amount of foreign currency at end of period,month)ended D
一年以上的应付款项
Payable due after one yearentures p
长期负债合计
Total long term liabilitiesbleear
其他负债:
OTHER LIABILITIESROGR
在建工程 progressliab
Construction in 28
无形资产: ASSETS:ing
资产负债表
BALANCE SHEET
Printed by For the year(or,quarter,month)ended JULY31,1998
资
产
ASSETS
行次 年初数
完整英文版资产负债表、损益表和现金流量表
完整英文版资产负债表、利润表及现金流量表来源:冯硕的日志资产负债表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In terest receivable应收帐款 Accounts receivable其他应收款 Other receivables预付帐款 Accou nts PrePaid期货保证金 FUtUre guarantee应收补贴款Allowa nce receivable应收岀口退税 EXPOrt drawback receivable存货 InVen tories其中:原材料In cludi ng: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UnSettIed G/L on CUrrent assets一年内到期的长期债权投资Long-term debenture inVeStment falling due 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: Long-term inVeStment :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 long-term inVeStment固定资产原价FiXed assets-cost减:累计折旧Less:ACCUmUIated DPreCiati on固定资产净值FiXed assets-net value减:固定资产减值准备Less:ImPairment of fixed assets固定资产净额Net value of fixed assets固定资产清理DiSPOSaI 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UnSettIed G/L on fixed assets固定资产合计Total tangible assets无形资产Intan gible assets其中:土地使用权Including and USe rights递延资产(长期待摊费用)Deferred assets其中 :固定资产修理Including:FiXed assets repair固定资产改良支岀ImProVement expenditure Of fixed assets其他长期资产Other Iong term assets其中:特准储备物资Among it:SPeCiaIly 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ShOrt-term loa ns应付票款Notes PayabIe应付帐款 Accounts PayabIe预收帐款AdVances from CUStOmerS应付工资ACCrUed payro1l应付福利费 WeIfare PayabIe应付利润(股利)PrOfitS PayabIe应交税金TaXeS PayabIe其他应交款 Other PayabIe 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 year其他流动负债 Other CUrrent liabilities流动负债合计 Total CUrrent liabilities长期借款 Long-term Ioans PayabIe应付债券Bonds PayabIe长期应付款 Ion g-term accou nts PayabIe专项应付款 SPeCiaI accounts PayabIe其他长期负债Other Iong-termliabilities其中:特准储备资金Including:SPeCiaI reserve fund长期负债合计Total long termliabilities递延税款贷项Deferred taxation Credit负债合计 Total liabilities*少数股东权益Minority interests实收资本(股本)SUbSCribed CaPitaI国家资本National CaPitaI集体资本Collective CaPitaI法人资本Legal PerSon"s CaPitaI其中:国有法人资本Including:State-OWned legal PerSon"s CaPitaI 集体法人资本 Collective legal PerSon"s CaPitaI个人资本PerSonal CaPitaI夕卜商资本FOreig n bus in essme n"s CaPitaI资本公积CaPital SUrPlUS盈余公积SUrPIUS reserve其中:法定盈余公积Including:StatUtory SUrPIUS reserve公益金 PUbIiC WeIfare fUnd补充流动资本SUPPIermentary CUrrent CaPitaI*未确认的投资损失(以“"号填列)Unaffirmed inVeStment loss 未分配利润Reta ined ear nings夕卜币报表折算差额ConVerted difference in FOreign CUrrenCy Statements 所有者权益合计Total Shareholder"s equity负债及所有者权益总计Total LiabiIitieS & EqUity禾U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 and allowances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:岀口产品销售成本Including : Cost of export sales产品销售毛利Gross PrOfit on sales减:销售费用LeSS : Selling expenses管理费用General and adminiStratiVe expenses财务费用Financial expenses其中:利息支岀(减利息收入)Including : Interest expenses (minusinterest 汇兑损失(减汇兑收益)EXChange losses(minus exchange gains)产品销售利润PrOfit on sales加:其他业务利润 Add : PrOfit from other OPeratiOns营业利润OPerati ng PrOfit力廿:投资收益Add : Income on inVeStment加:营业外收入Add : Non-oPerati ng in come减:营业外支岀LeSS: Non-OPerating expenses力廿:以前年度损益调整Add : adjustment of loss and gain for PreViOUS 利润总额Total PrOfit减:所得税 LeSS : Income tax净利润 Net PrOfit现金流量表 CaSh Flows StatementPrePared by: Period: Un it:ihcome)yearsItemS1. Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services 02)Rental received Value added tax on sales received and refunds of value 03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating 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 relating to operating activities18)Sub-total of cash outflows 19)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,intangible 23)assets and other long-term 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 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 financing activities42) Sub-total of cash inflows43) Cash repayments of amounts borrowedof expenses on any financing activities46)Cash payments of interest expenses 47)Cash payments for finance leases45)Cash payments for distributionof dividends or profits48)Cash payments for reduction of registered capital44)Cash payments51) Other cash payments relating to financing activities52) Sub-total of cash outflows53) Net cash flows from financing activities4. Effect of Foreign Exchange Rate Changes on Cash5. Net Increase in Cash and Cash EquivalentsSupplemental Informationand Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments59)Repayments in the form of fixed assetsof debts by the transfer of investories2. Reconciliation of Net Profit to Cash Flows from Operating Activities62) 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 expenses69) 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 receipts75) 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 cash 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1.Investing03 )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5. net 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 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。
资产负债表-中英文对照
2
应付票据
69
Short-term investments
Notes payable
应收票据
3
应付账款
70
Notes receivable
Accounts payable
应收股利
4
预收账款
71
Dividend receivable
Advances from customers
应收利息
5
应付工资
资产负债表
Balance Sheet
编制单位:
年 月 日
单位:元
Prepared by:
Month: Date: year:
Monetary unit:
资 产
行次
年初数
期末数
负债和所有者权益
行次
年初数
期末数
Assets
Line No .
Beg. balance
End. balance
( 或股东权益 )
72
Interest receivable
Accrued payroll
应收账款
6
应付福利费
73
Accounts receivable
Welfare expenses payable
其他应收款
7
应付股利
74
Other receivables
Dividend payable
预付账款
8
应交税金
75
Advances to suppliers
Bonds payable
固定资产原价
39
长期应付款
103
Fixed assets-cost
完整英文版资产负债表、利润表及现金流量表
完整英⽂版资产负债表、利润表及现⾦流量表资产负债表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 drawback receivable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Unsettled G/L on current assets⼀年内到期的长期债权投资Long-term debenture investment falling due 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:Long-term investment: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 long-term investment固定资产原价Fixed assets-cost减:累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减:固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value 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 use rights递延资产(长期待摊费⽤)Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良⽀出Improvement expenditure of fixed assets其他长期资产Other long term 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Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付⼯资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e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 year 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Deferred 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National capital集体资本Collective capital法⼈资本Legal person"s capital其中:国有法⼈资本Including:State-owned legal person"s capital 集体法⼈资本Collective legal person"s capital个⼈资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus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Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计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 and allowances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 sales产品销售⽑利Gross profit on sales减:销售费⽤Less:Selling expenses管理费⽤General and 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) Exchange losses(minus exchange gains)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润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:Non-operating expenses加:以前年度损益调整Add:adjustment of loss and gain for previous years 利润总额Total profit 减:所得税Less:Income tax净利润Net profit现⾦流量表Cash Flows StatementPrepared 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 relating 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 relating to operating activities18)Sub-total 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 disposal of fixed assets,intangible 23)assets and other long-term 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 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 financing 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 profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash/doc/0f12854445.htmlIncrease in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash 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 investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)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 expenses69)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 receipts75)Net cash flows from operating activities/doc/0f12854445.htmlIncrease 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。
英文版资产负债表
accrued expenses 预提费用 Long -term liabilities due within 一年内到期的长期负债 a year other current liabilities Sub-total of currnet liabilities long -term liabilities: long -term borrowings long -term payables other long-term liabilities Sub-total of long-term liabilities special payables Deferred taxes:[di´fə:d] Deferred tax credit [di´fə:d] Total liabilities 其他流动负债 流动负债合计 长期负债: 长期借款 长期应付款 其他长期负债 长期负债合计 专项应付款 递延税项: 递延税款贷项 负债合计
Total liabilities & owner's(stockholders')equity current liabilities: short -term loan bonds payable notes payable accounts payable advances from customers accrued payroll dividend payable [dividend] taxes payable other accounts payable 负债及所有者权益 (或股东权益) 流动负债: 短期借款 应付债券 应付票据 应付帐款 预收帐款 应付工资 应付股利 应交税金 其他应付款 Line The beginning balance of the year The ending balance
完整英文版资产负债表、现金流量表及利润表
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 drawback receivable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Unsettled G/L on current assets一年内到期长期债权投资Long-term debenture investment fal ling due 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:Long-term investment: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 long-term investment固定资产原价Fixed assets-cost减:累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减:固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value 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 use rights递延资产〔长期待摊费用〕Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改进支出Improvement expenditure of fixed assets 其他长期资产Other long term assets其中:特准储藏物资Among it:Specially approved reservingmaterials无形及其他资产合计Total intangible assets and other asset s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Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e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一年内到期长期负债Long term liabilities due within one ye ar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:特准储藏资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred 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National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s ca pital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus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* 未确认投资损失〔以“-〞号填列〕Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计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 and allowances 产品销售净额Net sales of products减:产品销售税金Less:Sales tax产品销售本钱Cost of sales其中:出口产品销售本钱Including:Cost of export sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中:利息支出(减利息收入) Including:Interest expenses (mi nusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gai ns)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润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:Non-operating expenses加:以前年度损益调整Add:adjustment of loss and gain fo r previous years利润总额Total profit减:所得税Less:Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of se rvices02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value add ed tax07)Other cash received relating 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 t ax17)Other cash paid relating to operating activities18)Sub-total 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 profi ts22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangibl e23)assets and other long-term 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 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 financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activiti es45)Cash payments for distribution of dividends or profit s46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash5 Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve i nCash 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 investories 2.Reconciliation of Net Profit to Cash Flows from Operati ngActivities62)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 expenses69)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 recei pts75)Net cash flows from operating activities3 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现金流量表现金流量声明拟制人:时间:单位:工程1.cash流量从经营活动:01 〕所收到现金从销售货物或提供劳务02 〕收到租金增值税销售额收到退款价值03 〕增值税缴纳04 〕退回其他税收与征费以外增值税07 〕其他现金收到有关经营活动08 〕分,总现金流入量09 〕用现金支付商品与效劳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 〕所得税缴纳14 〕支付税款以外增值税与所得税17 〕其他现金支付有关经营活动18 〕分,总现金流出19 〕净经营活动现金流量2.cash流向与投资活动:20 〕所收到现金收回投资21 〕所收到现金从分配股利,利润22 〕所收到现金从国债利息收入现金净额收到处置固定资产,无形资产23 〕资产与其他长期资产26 〕其他收到现金与投资活动27 〕小计现金流入量用现金支付购建固定资产,无形资产28 〕与其他长期资产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 〕其他现金支付有关投资活动34 〕分,总现金流出35 〕净现金流量,投资活动产生3.cash流量筹资活动:36 〕收益,从发行股票37 〕收益,由发行债券38 〕收益,由借款41 〕其他收益有关融资活动42 〕,小计现金流入量43 〕现金归还债务所支付44 〕现金支付费用,对任何融资活动45 〕支付现金,分配股利或利润46 〕以现金支付利息费用47 〕以现金支付,融资租赁48 〕以现金支付,减少注册资本51 〕其他现金收支有关融资活动52 〕分,总现金流出53 〕净现金流量从融资活动4.effect外汇汇率变动对现金5增加现金与现金等价物补充资料1.investing活动与筹资活动,不参与现金收款与付款56 〕归还债务转让固定资产57 〕归还债务转移投资58 〕投资在形成固定资产59 〕归还债务转移库存量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 〕与其他长期资产〔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 〕增加经营应付账款〔或减:减少〕74 〕净支付增值税〔或减:收益净额75 〕净经营活动现金流量3增加现金与现金等价物76 〕现金,在此期限完毕77 〕减:现金期开场78 〕加:现金等价物在此期限完毕79 〕减:现金等价物期开场80 〕,净增加现金与现金等价物。
会计英语资产负债表-中英文
交易性金融负债MarketableSecurities (liabilities)
Cash +500
Marketable securities -500
Marketable securities +500 (repo contract)
长期应付款Long term payables
固定资产原值Fixed assets, gross
专项应付款Ear-marked payables
减:累计折旧Less: Accumulated depreciation
预计负债Contingent liabilities
固定资产净值Fixed assets, net
三、筹资活动产生的现金流量Cash flows from financing activities
吸收投资收到的现金Capital contributionsfrom investors
取得借款收到的现金Proceeds from interest-bearing loans (borrowings)
预收账款Advances from customers
应收账款净额Accounts receivables, net
应付职工薪酬Salary payables
预付账款Prepaid expenses(prepayments)
应交税费Tax payables
其他应收款Other receivables
收到的其他与投资活动相关的现金Cash received from other investment activities
投资活动现金流入小计Total cash inflows from investment activities
完整英文版资产负债表、利润表及现金流量表
减:营业外支出 Less:Non-operating expenses
加:以前年度损益调整 Add:adjustment of loss and gain for previous years
利润总额 Total profit
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 long-term investment
集体法人资本 Collective legal person"s capital
个人资本 Personal capital
外商资本 Foreign businessmen"s capital
资本公积 Capital surplus
盈余公积 surplus reserve
固定资产原价 Fixed assets-cost
减:累计折旧 Less:Accumulated Dpreciation
固定资产净值 Fixed assets-net value
减:固定资产减值准备 Less:Impairment of fixed assets
固定资产净额 Net value of fixed assets
其他长期资产 Other long term assets
其中:特准储备物资 Among it:Specially approved reserving materials
资产负债表-中英文对照版-合并
法定代表人: Legal Representative:
合并资产负债表 CONSOLIDATED STATEMENT OF FINANCIAL POSITION
2021-12-31 31 December 2021
流动资产合计 Total current assets 非流动资产: NON-CURRENT ASSETS 发放贷款和垫款 Loans and advances 债权投资 Debt investment 可供出售金融资产 Available-for-sale financial assets 其他债权投资 Other debt investments 持有至到期投资 Held-to-maturity investments 长期应收款 Long-term receivables 长期股权投资 Long-term equity investments 其他权益工具投资 Other equity instruments investments 其他非流动金融资产 Other non-current financial assets 投资性房地产 Investment properties 固定资产 Fixed assets 在建工程 Construction in progress 生产性生物资产 Productive biological assets 油气资产 Oil and gas assets 使用权资产 Right-of-use asset 无形资产 Intangible assets 开发支出 Development expenditures 商誉 Goodwill 长期待摊费用 Long-term prepaid expenses 递延所得税资产 Deferred tax assets 其他非流动资产 Other non-current assets
资产负债表(英文科目Balance+Sheet
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应收账款Accounts receivable其他应收款Other receivables预付账款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable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待处理流淌资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流淌资产Other current assets流淌资产合计Total current assets长期投资:Long-term investment: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 long-term investment固定资产原价Fixed assets-cost减:累计折旧Less: Accumulated Depreciation固定资产净值Fixed assets-net value减:固定资产减值预备Less: Impairment of fixed assets固定资产净额Net value 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 use rights递延资产〔长期盼摊费用〕Deferred assets其中:固定资产修理Including: Fixed assets repair固定资产改进支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储藏物资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Short-term loans应付票款Notes payable应付账款Accounts payab1e预收账款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e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估量负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流淌负债Other current liabilities流淌负债合计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:特准储藏资金Including: Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred 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National capital集体资本Collective capital法人资本Legal person’s capital其中:国有法人资本Including: State-owned legal person’s capital集体法人资本Collective legal person’s capital个人资本Personal capital外商资本Foreign businessmen’s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including: statutory surplus reserve公益金public welfare fund补充流淌资本Supplementary current capital* 未确认的投资损失〔以“-”号填列〕Uniformed investment loss 未安排利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 全部者权益合计Total shareholder’s equity负债及全部者权益总计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 and allowances产品销售净额Net sales of products减:产品销售税金Less:Sales tax产品销售本钱Cost of sales其中:出口产品销售本钱Including:Cost of export sales产品销售毛利Gross profit on sales减:销售费用Less:Selling expenses治理费用General and administrative expenses财务费用Financial expenses其中:利息支出(减利息收入) Including:Interest expenses (minus interest income) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加:其他业务利润Add:profit from other operations营业利润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:Non-operating expenses加:以前年度损益调整Add:Adjustment of loss and gain for previous years利润总额Total profit减:所得税Less:Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by: Period: Unit:Items19)2.20)21)22)23)Assets and other long-term 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 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 financing 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 profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.I nvesting and Financing Activities that 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 inventories2.R econciliation of Net Profit to Cash Flows from OperatingActivities62)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 expenses69)Losses arising from investments (or deduct: gains)70)Deferred 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 activities3.N et 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现金流量表的现金流量声明拟制人:时间:单位:工程1.c ash 流量从经营活动:Cash Flows from Operating Activities:01〕所收到的现金从销售货物或供给劳务Cash received from sales of goods or rendering of services02〕收到的租金增值税销售额收到退款的价值Rental received value added tax on sales received and refunds of value 03〕增值税缴纳Added tax paid04〕退回的其他税收和征费以外的增值税Refund of other taxes and levy other than value added tax07〕其他现金收到有关经营活动Other cash received relating to operating activities08〕分,总现金流入量Sub-total of cash inflows09〕用现金支付的商品和效劳Cash paid for goods and services10〕用现金支付经营租赁Cash paid for operating leases11〕用现金支付,并代表员工Cash paid to and on behalf of employees12〕增值税购货支付Value added tax on purchases paid13〕所得税的缴纳Income tax paid14〕支付的税款以外的增值税和所得税Taxes paid other than value added tax and income tax 17〕其他现金支付有关的经营活动Other cash paid relating to operating activities18〕分,总的现金流出Sub-total of cash outflows19〕净经营活动的现金流量Net cash flows from operating activities2.c ash 流向与投资活动:Cash Flows from Investing Activities:20〕所收到的现金收回投资Cash received from return of investments21〕所收到的现金从安排股利,利润Cash received from distribution of dividends or profits 22〕所收到的现金从国债利息收入Cash received from bond interest income现金净额收到的处置固定资产,无形资产Net cash received from disposal of fixed assets, intangible 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,以猎取股权投资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.c ash 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〕的现金归还债务所支付的44〕现金支付的费用,对任何融资活动45〕支付现金,安排股利或利润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,削减注册资本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54 )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.i nvesting 活动和筹资活动,不参与现金收款和付款56〕归还债务的转让固定资产57〕归还债务的转移投资58〕投资在形成固定资产59〕归还债务的转移库存量2.r econciliation 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〕引起的损失由投资治理〔或减:收益〕70〕deferred 税收抵免〔或减:借记卡〕71〕削减存货〔或减:增加〕72〕削减经营性应收〔或减:增加〕73〕增加的经营应付账款〔或减:削减〕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.n et 增加现金和现金等价物76〕的现金,在此期限完毕77〕减:现金期开头78〕加:现金等价物在此期限完毕79〕减:现金等价物期开头80〕,净增加现金和现金等价物。
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资产负债表英文版Balance SheetThe financial statement of the company 01 Name of enterprise: December 31, 2010Monetary unit: YuanItem LineNo.Amount at theendAmountat thebeginningItemLineNo.Amount at theendAmountat thebeginningCurrent assets: 1 Current liabilities:65Currency fund 2 Short-term borrowing66Balance Deposit 3 Borrowing 67from the Central BankLoans to other banks 4Deposittaking andDeposittaking ofinterbank68Trading Financial Assets 5Borrowingfunds69Notes receivable 6 Trading Financial Liabilities70Accounts receivable 7Notespayable71Prepayments 8 Accounts payable72Receivable premium 9Accountcollected inadvance73The receivable insurance 10Financialassets soldforrepurchase74Provision of cession 11Fee andcommission75receivableInterest receivable 12Employeewagepayable76Other payment receivable 13AmongwhichPayrollpayable77Redemptorymonetary capital for sale 14Welfarepayable78Inventory 15 Amongwhich Staff79bonus and welfare fundAmong which: Raw material 16Taxespayable80finished goods(finished products) 17Among whichTaxes payable81Non-currentassets due within one year 18Interestpayable82Other current assets 19Otheraccountpayables83Total current assets 20Dividendpayable forreinsurance84Non-current Assets 21Reserve fundfor insurancecontract85Loans and advances 22Actingtradingsecurities86Financial AssetsAvailable for Sale 23Actingunderwritingsecurities87Held-to-maturit24 One year to 88y Investment maturitynon-currentliabilities Long-termAccount Receivable 25Other currentliabilities89Long-termequity investment 26Total currentliabilities90Investment Real Estate 27Non-currentliabilities:91Original value of fixed assets 28Long-termborrowing92Deduct:Accumulated depreciation 29Bondspayable93Net value of fixed assets 30Long-termaccountpayable94Deduct:Impairment provision for fixed assets 31Specialaccountspayable95Net fixed assets 32 Estimated liabilities96Project under 33 Deferred 97construction Income TaxLiabilitiesProject material 34 Othernon-Current liabilities98Liquidation of fixed assets 35Among whichSpecificallyauthorizedreserve funds99Productive Biological Assets 36Total sum ofnon-currentliabilities100Oil-and-gas 37 Total 101Assets liabilitiesIntangible assets 38 Owners’Equity(Or Shareholders’ Equity):102Development Expenditure 39Paid-incapital(capitalstock)103Goodwill 40 Nationalcapital104Long-term deferred 41Collectivecapital105expensesDeferred Income Tax Assets 42Legalperson’scapital106OtherNon-Current Assets 43Among whichState ownedlegal per son’scapital107Among which: Physical assetsreserve specifically authorized 44Collectivelegal person’scapital108Total sum ofnon-current assets 45Personalcapital109 46Foreignbusinessmen’s capital110 47Deduct:InvestmentReturned111 48Paid-incapital(capitalstock)11249 Capitalreserve11350 Deduct: TreasuryStock11451 Special Reserve11552 Surplusreserve11653 Among which statutory surplusreserve11754 Optional accumulation fund11855 Reserve Fund 11956 Enterprise expensionfund12057 Capital redemption12158 General risk reserves12259 Undistributed profits12360 Converted difference of foreign currencies statements12461 Owner’sequity belonging to the parent company12562 The interestsof minority shareholders12663 Total owner's equity127Total assets 64 Total checkfor Liabilities and owner's equity128Profit SheetName of enterprise:Financial statement of the company 01Monetary unit: YuanItem LineNo.AmountofCurrentPeriodAmount ofLastPeriodItemLineNo.Amount ofCurrentPeriodAmount ofLastPeriodI. Total Income of Operation 1 Others29Among which: Operating income 2Add: Income FromChanges In FairValue (LossExpressed With"-"to Fill Column)3Among which: Main business revenues3 Investment income (Loss Expressed With "-" to Fill in the Column)31Other business revenue4 Among which Income from investments for associated32enterprises and joint venturesInterest income 5 exchange earning (loss expressed with "-")33Earned premium 6 III. Operating Profits (Loss Expressed With "-" to Fill in the Column)34Fee and commission income 7Add: Non-businessincome35II. Total Operating 8 Among which 3cost Non-current assetsdisposal gains6Among which: Operating cost 9Profits ofExchangingNon-currencyProperties37Among which: Main business cost 1GovernmentSubsidy38Other business cost 11 Profits of rearranging debts39Interest expense 12Deduct:Non-businessexpenses4Fee and commission expense 13Among whichNon-current assetsdisposal loss41Loan Value 14Loss of ExchangingNon-currencyProperties42Compensation expenses net expense 15Loss from debtrestructuring43Extract insurance contract net reserve 16IV, Total profit (totalloss expressed with"-")44Expenditures dividend policy 17Deduct: Income taxexpenses45Amortized Reinsurance Expenditures 18V. Net profit (the netloss is expressedwith "-")46Business taxes and surcharges 19Net IncomeBelongings to theParent Company47Selling expenses 2Equity of minorityshareholders48Administration expenses 21VI. Earnings PerShare(EPS):49Among which: Business entertainment 22Basic earnings pershare5Research and development expense 23Diluted earnings pershare51Financial expenses 24VII. Othercomprehensiveincome52Among which Interest expense 25VIII Totalcomprehensiveincome53Interest income 26Comprehensivegross earnings forowners of parentcompany54Exchange net loss 2Total comprehensive 5(the net profits expressed with “-”to fill in the column) 7 income for minoritystockholders5Assets impairment loss 2856Cash Flow StatementFinancial statement of the company 01Monetary unit: YuanItem LineNo.AmountofCurrentPeriodAmount ofLastPeriodItemLineNo.Amount ofCurrentPeriodAmount ofLastPeriodI. Cash flow from operating activities 1Net cash amountretrieved fromdisposal of fixed3assets, intangibleassets, and otherlong-term assets Cash from sellingcommodities and providing labor services 2Net cash amount forthe disposal ofsubsidiarycompanies orreceived by otherbusiness units31Net increase amountin customer deposits and inter-bank deposits 3Other cash receivedrelated toinvestment activities32Net increase amountin borrowings from the Central Bank 4Subtotal of cashinflow of investmentactivities33Net increase amountof inter-bank fund from other financial institutions 5Cash paid foracquisitions of fixedassets, intangibleassets and otherlong-term assets34Cash received fromthe original insurance contract premiums 6Cash paid toinvestments35Net cash from 7 Net increase in 3receiving reinsurancebusinessmortgage loan 6 Net increase ininsured savings and sum invested 8Net cash paid bysubsidiarycompanies and otheroperating units37Net increase fromdisposal of financial assets for trade 9Other cash paidrelated toinvestment activitiesCash received from interest, fees and commissions 1Subtotal of cashoutflows ofinvestment activities39Net increase amount 1Net cash flow 4of inter-bank borrowings 1 amount frominvestment activitiesNet increase amount of fixed purchase Business 12III. Cash flow fromfinancing activities:41Return of received taxes 13Cash received fromabsorptioninvestment42Received other cash related to operating activities 14Among which theCash absorbed by asubsidiary companyfrom the investmentof the minority43shareholdersSubtotal of cash inflow of operating activities 15Cash received fromloan44Cash paid for commodities and services 16Cash Received fromthe Issue of Bonds45Net increase amount of customer’s loans and advances 17Other cash receivedrelated to financingactivities46Net increase amount in the Central Bank deposits and 18Subtotal of cashinflow of financingactivities47deposits in other banksCash paid for indemnity of original insurance contract 19Cash paid forrepayments of debts48Cash for payments of interests, fees and commissions 2Cash paid fordividendsdistribution, profitsor pay interest49Cash paid for policy dividend 21Among whichDividend and profitspaid to minorityshareholders by5subsidiaryCash paid to employees and for employees 22Other cash paidrelated to financingactivities51Various paid taxes 23Subtotal of cashoutflow of financingactivities52Cash paid for other items related to operating activities 24Net cash flowamount fromfinancing activities53Subtotal of cash outflow for operating activities 25IV. The Influence ofthe change ofexchange rate on54cash and cash equivalentNet cash flow from operating activities 26V. Net increaseamount of cash andcash equivalent55II. Cash flow from investment activities 27Add: Cash at thebeginning of theperiod and balanceof cash equivalent56Cash received from recovery of investment 28VI: Cash at the endof the period andbalance of cashequivalent57Cash received from obtaining Investment 2958。