财务报表-英文版会计报表

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财务报表中英文版--所有者权益变动表

所有者权益变动表 Statemen
本年金额其他权益工实收资本（或股具 Other 本）Paid-in capital equity (or stock) instruments 1 2 减：库存资本公积股 Less: Capital Treasury surplus stock 3 4
The amount of current year
表 Enterprise financial statement No. 04
金额单位：元 Monetary unit: RMB yuan
少数股东权所有者权益合益 Minority 计 Total equity owners’ equity 25 26
编制单位：Enterprise's name：
项目
Item
行次 Line No.
栏次一、上年年末余额加：会计政策变更前期差错更正其他二、本年年初余额
Row No.
—— 1 2 3 4 5 7 9
Closing balance of prior year Add: Accounting policy changes Prior errors’ correction Others Balance at the beginning of current year
归属于母公司所有者权益 The owner's equity attributable to parent company 其他综合收益专项储备盈余公积 Other Special Surplus comprehensiv reserves reserve e income 5 6 7
cial enterprises dedicated.

四大财务报表中英文对照

四大财务报表中英文对照全文共四篇示例，供读者参考第一篇示例：四大财务报表是每家公司每年都要制作的重要财务文件，它们记录着公司在一定期间内的财务业绩和资产负债状况。

这四大财务报表分别是资产负债表（Balance Sheet）、损益表（Income Statement）、现金流量表（Cash Flow Statement）和股东权益变动表（Statement of Changes in Equity）。

下面将为您详细介绍这四大财务报表的中英文对照。

一、资产负债表（Balance Sheet）资产负债表是衡量公司财务状况的重要指标，它展示了公司在特定日期的资产、负债和所有者权益的情况。

资产负债表的中英文对照如下：中文：资产负债表英文：Balance Sheet资产（Assets）：1. 流动资产（Current Assets）2. 非流动资产（Non-current Assets）负债和所有者权益（Liabilities and Equity）：1. 流动负债（Current Liabilities）2. 非流动负债（Non-current Liabilities）3. 所有者权益（Equity）资产负债表将公司的资产按照流动性和长期性分类，并将公司的负债和所有者权益细分为流动负债、非流动负债和所有者权益，以展示公司的资产负债结构。

二、损益表（Income Statement）损益表是公司在一定期间内的收入、成本和利润情况的总结，展示了公司的盈利能力。

损益表的中英文对照如下：中文：损益表英文：Income Statement收入（Revenue）：1. 销售收入（Sales Revenue）2. 其他收入（Other Revenue）成本（Expenses）：1. 销售成本（Cost of Goods Sold）2. 营业费用（Operating Expenses）3. 税前利润（Profit Before Tax）利润（Profit）：1. 税后利润（Net Profit）损益表记录了公司在一段时间内的总收入、总成本和净利润，帮助投资者和管理层了解公司的盈利能力。

财务报表中英文对照版

一年内到期的非流动负债
long-term receivables long-term equity receivables invenstment propenrty original value of fixed assets less:accumulated depreciation
其他流动负债流动负债合计非流动负债：长期借款应付债券
bill receivables
account receivables prepayments receivable premium accounts receivable reinsurance Reinsurance contract reserve interest receivables dividend receivables other account receivables Buying back the sale of financial assets inventories
编制单位： Preparation unit:
资产
流动资产：货币资金 △结算备付金 △拆出资金
交易性金融资产
应收票据应收账款预付款项 △应收保费 △应收分保账款 △应收分保合同准备金应收利息应收股利其他应收款 △买入返售金融资产存货其中：原材料
库存商品(产成品)
一年内到期的非流动资产
资产固定资产净值减：固定资产减值准备固定资产净额在建工程工程物资固定资产清理生产性生物资产油气资产无形资产开发支出商誉长期待摊费用递延所得税资产其他非流动资产其中：特准储备物资非流动资产合计
资产总计
Assent
fixed assets-net value less:provision for impairment of fixed assets net fixed assets construction in process engineer materials disposal of fixed assents productive biological assets oil and gas assets intangible assets

完整word版财务报表分析英文版

Some external transactions might not even seem like transactions and are recognized only at the end of the accounting period. Examples include unrecorded revenues and credit purchase.
A. Measuring Business Income
a.explain why financial statements are prepared at the end of the regular accounting period.
Major Financial Statements:
The balance sheet: provides a "snapshot" of the firm's financial condition.
b.explain why the accounts must be adjusted at the end of each period. Why?
Most external transactions are recorded when they occur. The employment of an accrual system means that numerous adjustments are necessary before financial statements are prepared because certain accounts are not accurately stated.
The statement of stockholder's equity: reports the amounts and sources of changes in equity from transactions with owners.

中英文对照版财务报表

一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Bank and Cash短期投资 Current Investment一年内到期委托贷款 Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment短期投资净额 Net bal of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable减：其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory减：存货跌价准备 Less: Provision for Inventory存货净额 Net bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one 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长期股权投资 Long-term equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment减：长期股权投资减值准备 Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net bal of long-term investment其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed assets固定资产原值 Cost减：累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal减：固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets减：无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets长期待摊费用 Long-term deferred expense融资租赁——未担保余值 Finance lease – Unguaranteed residual values融资租赁——应收融资租赁款 Finance lease – Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债 Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税项 Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益） Owners’ Equity实收资本（或股本） Paid in capital减；已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Statutory reserves未确认投资损失 Unrealized investment losses未分配利润 Retained profits after appropriation其中：本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者（或股东）权益合计 Total Equity负债及所有者（或股东）权益合计 Total Liability & Equity三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)加：投资收益（亏损以“—”填列） Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax减：所得税 Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealized investment losses五、净利润（净亏损以“—”填列） Net profit ( - means loss)加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners’ distribution减：应付优先股股利 Less: Appropriation of preference share’s dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share’s dividend转作资本（或股本）的普通股股利 Transfer from ordinary share’s dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2．自然灾害发生损失 Losses from natural disaster3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies 4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates 5．债务重组损失 Losses from debt restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings 收到的其他与筹资活动有关的现金 Cash received relating to other financing activities 现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings 分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities: 净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortization of intangible assets长期待摊费用摊销 Amortization of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities 经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period减：现金的期初余额 Less: cash at the beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents。

中英文财务报表对照2

中英文财务报表对照2中英文财务报表对照（2）三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue减：主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss) 加：其他业务收入 Add: Other operating income减：其他业务支出 Less: Other operating expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“—”填列） Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列） Add: Investment income 补贴收入Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense四、利润总额（亏损总额以“—”填列） Profit before Tax 减：所得税Less: Income tax少数股东损益 Minority interest加：未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“—”填列） Net profit ( - means loss) 加：年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution( - means loss)减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution 减：应付优先股股利 Less: Appropriation of preference share's dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital 八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2．自然灾害发生损失 Losses from natural disaster3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes inaccounting policies4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes inaccounting estimates5．债务重组损失 Losses from debt restructuring。

财务报表 - 外资公司-中英文对照参考版

f二ro、m营as业soc利ia润tes（an亏d 损joi以nt“v－en”t号ure填s 列）2.Operating profits("-" for loss) 加：营业外收入 Add: Non-operating income
其中：非流动资产处置利得 Including:gain from disposal of non-current assets
会计机构负责人Peron-operating expenses
其中：非流动资产处置损失 Including:Loss on disposal of non-current assets 三、利润总额（亏损总额以“－”号填列）3.Profit before tax("-" for loss) 减：所得税费用 Less:income tax expenses 四、净利润（净亏损以“－”号填列） profit("-" for net loss) 五、其他综合收益的税后净额 5.Other comprehensive income net of tax (一）以后不能重分类进损益的其他综合收益(1) Comprehensive income not to be reclassified as profit or loss （二）以后将重分类进损益的其他综合收益 Comprehensive income to be reclassified as profit or loss 六、综合收益总额 Total comprehensive income
利润表 (Statement of Income)
编制单位Prepared by：XX有限公司
201X年度 For the year ended D单ec位emUbneitr：31人, 2民0X币5元 RMB Yuan

财务报表大全(中英文对照版)

Deferred taxes creditstment 63
Other deferred creditd pate 64 Unamortized exchange
65 Total other liabilities
66
其他资产:
OTHER ASSETSer l
负债合计
Total liabilitiessset 67
LINENO AT BEG OF YEAR
YEAR
LIABLITIES AND OWNER'EQUITY
行次及所年初数所有者期末数所有者 LINE NO AT BEG OF YEAR AT END OF YEAR
流动资产
CURRENT ASSETS EQUI
流动负债:
CURRENT LIABILITIES
Deferred taxs debit and a
35
Deferred loss on
36
Other deferred
37
Unamortized exchange loss
38
所有者权益:
OWNERS' EQUITYation
资本总额Registered capital(货币名称及金额Currency
外方投资Foreign investment(非人民币资本期末金额
amount of foreign currency at end of periodnth)ended DEC 70
减:已归还投资
Less:Investment
returnedeign c
71
资本公积
Capital surplusnede
开办费
Organization expensesies

(完整word版)新会计准则财务报表-中英文

资本公积Capital reserve
递延所得税资产Deferred tax
减：库存股Less: Trean-current assets
盈余公积Earnings reserve
非流动资产合计Total Non-current Assets
未分配利润Retained earnings
项目Items
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
一、营业收入Operating Revenue
减：营业成本Less: Cost of goods sold
营业税金及附加Sales taxes and surcharges
销售费用Selling expenses
管理费用G & A expenses
应付股利Dividend payables
存货Inventories
应付利息Interest payables
其他流动资产Other current assets
其他应付款Other payables
流动资产合计Total Current Assets
一年内到期的非流动负债
Current portion of non-current liabilities
财务费用Financial cost
资产减值损失Assets impairments
加：公允价值变动收益（+、－）Add: Gains/losses on fair value changes
投资收益（+、－）Income from investments
二、主营业务利润Operating Profit
长期应付款Long term payables

财务报表英文版

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,intangible23)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 inCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from 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。

完整的英文财务报表

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。

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 andallowances 产品销售净额Net sales of products 减:产品销售税金Less：Sales tax 产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export 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，intangible23)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 borrowed 44）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 Equivalents Supplemental Information1。

财务报表大全(中英文对照)-打印版

利
项目
产品销售收入 Sales For th
润
ITEMS
表
INCOME STATEMENT
行次
LINE NO.
会外工０２表单位:元
FROM AJI-02
× 年(或季度/月)截至2010年7月31日
For the year(or,quarter,month)ended JULY 31,2010 本期数
其中：出口产品销售成本产品销售毛利减：销售费用管理费用财务费用
Gross profit on salesort sa Less:Selling expensesort sa General and administrative expensesonth Financial Expensesstra
加：已前年度损益调整 Add:Adjustment of prior year's income and expensesended Mar 利润总额减：所得税净利润 TOTAL PROFIT pri Less:Income taxior y
NET INCOME ta
附注：1.出口产品销售收入: Notes:Export sales:esended Mar (1)非人民币货币名称和金额折合帐本位币金额 Foreign currency (name and amount) translated into recording currency(amount)应收票据贴现Notes receiva (2)外币兑换券金额 in foreign exchange certificate rding c
CURRENT PERIOD
MONETARY UNIT:YUAN
本年累计数
CURRENT YEAR CUMULATIVE

财务报表分析(英文版)

A. Measuring Business Incomea. explain why financial statements are prepared at the end of the regular accounting period.Major Financial Statements:∙The balance sheet: provides a "snapshot" of the firm's financial condition.∙The income statement: reports on the "performance" of the firm.∙The statement of cash flows: reports the cash receipts and cash outflows classified according to operating, investment and financing activities.∙The statement of stockholder's equity: reports the amounts and sources of changes in equity from transactions with owners.∙The footnotes of the financial statements: allow uses to improve assessment of the amount, timing and uncertainty of the estimates reported in the financial statements.The most accurate way to measure the results of enterprise activity would be to measure them at the time of the enterprise's eventual liquidation. Business, government, investors, and various other user groups, however, cannot wait indefinitely for such information. If accountants did not provide financial information periodically, someone else would.The periodicity or time period assumption simply implies that the economic activities of an enterprise can be divided into artificial time periods. These time periods vary, but the most common are monthly, quarterly, and yearly.The information must be reliable and relevant. This requires that information must be consistent and comparable over time and also be provided on a timely basis. The shorter the time period, the more difficult it becomes to determine the proper net income for the period. A month's results are usually less reliable than a quarter's results, and a quarter's results are likely to be less reliable than a year's results. Investors desire and demand that information be quickly processed and disseminated; yet the quicker the information isreleased, the more it is subject to error. This phenomenon provides an interesting example of the trade-off between relevance and reliability in preparing financial data.∙In practice, financial reporting is done at the end of the accounting period.Accounting periods can be any length in time. Firms typically use the year as the primary accounting period. The 12-month accounting period is referred to as the fiscal year. Firms also report for periods less than a year (e.g. quarterly) on an interim basis.∙Accounting period must be of equal length. Financial statements are prepared at the end of the regular accounting period to allow comparison across time.User CommentsPosted by Jeanette @ 2003-10-25 14:15:45.same period --- allow comparisionbasic assumption in preparing financial statements is ---- the firm will continue in operation,--- going concern,'assigning revenue - expenses ---- base on matching principlePosted by GiGi @ 2004-01-29 06:25:01.remember that there are 4 types of financial statementsb. explain why the accounts must be adjusted at the end of each period.Why?∙Most external transactions are recorded when they occur. The employment of an accrual system means that numerous adjustments are necessary before financial statements are prepared because certain accounts are not accurately stated.∙Some external transactions might not even seem like transactions and are recognized only at the end of the accounting period. Examples include unrecorded revenues and credit purchase.∙Some economic activities do not occur as the result of external transactions.Examples include depreciation and the expiration of prepaid expenses.∙Timing: Often a transaction affects the revenue or expenses of two or more accounting periods. The related cash inflow or outflow does not always coincide with the period in which these revenue or expense items are recorded. Thus, the need for adjusting entries results from timing differences between the receipt or disbursement of cash and the recording of revenue or expenses. For example, if we handle transactions on a cash basis, only cash transactions during the year are recorded. Consequently, if a company's employees are paid every two weeks and the end of an accounting period occurs in the middle of these two weeks, neither liability nor expense has been recorded for the last week. To bring the accounts up to date for the preparation of financial statements, both the wage expense and the wage liability accounts need to be increased.A necessary step in the accounting process, then, is the adjustment of all accounts to an accrual basis and their subsequent posting to the general ledger. Adjusting entries are therefore necessary to achieve a proper matching of revenues and expenses in the determination of net income for the current period and to achieve an accurate statement of the assets and equities existing at the end of the period.Adjustment principles∙The revenue recognition principle∙The matching principleWhat to adjust?Each adjusting entry affects both a real account (assets, liability, or owner's equity) and a nominal or income statement account (revenue or expense). The four basic types of adjusting entries are:1.deferred expenses that benefits more than one period: for example, prepaidexpenses (e.g. prepaid insurance, rent) are expenses paid in advance and recorded as assets before they are used or consumed. When these assets are consumed, expenses should be recognized: a debit to an expense account and a credit to an asset account. Another example is depreciation. The cost of a long-term asset isallocated as an expense over its useful life. At the end of each period depreciation expense is recorded through an adjusting entry: a debit to a depreciation expense account and a credit to an accumulated depreciation account (a contra account used to total the past depreciation expenses on specific long-term assets).2.accrued expenses that incurred but not yet paid or recorded: examples areemployee salaries and interest on borrowed money. At the end of the accounting period, the accrued expense is recorded through an adjusting entry: a debit to an expense account (i.e. Salaries Expense) and a credit to a liability account (i.e.Salaries Payable).3.accrued revenues that earned but not yet received or recorded: also calledunrecorded revenues. Examples include interest revenues, rent revenues, etc. Such revenues accumulate with the passing of time, but the firm may have not received the payment or billed the client. An adjusting entry should be: a debit to an asset account (i.e. Accounts Receivable) and a credit to a revenue account (i.e. Interest Revenue).4.unearned revenues that are revenues received in cash before delivery ofgoods/services: examples are magazine subscription fees, customer deposits for services. These "revenues" are not earned yet and thus should be recorded as liabilities. An adjusting entry should be: a debit to a liability account (i.e.Unearned Revenue) and a credit to a revenue account (i.e. Revenue).User CommentsPosted by GiGi @ 2004-01-29 06:26:22.accrual system!!! definitionPosted by Gina @ 2004-02-03 22:17:33.accrual based accounting recognizes the impact of a business event as it occurs, regardless of whether transaction affected cashPosted by Gina @ 2004-02-03 22:20:20.Revenue Principle: basis for recording revenues (ie tells when to record revenue and the amounts).Matching Principle: basis for recording expensis (ie direction to ID all expenses during the period, measure them, and match them against the revenues earned in that period).c. explain why the accrual basis of accounting produces more useful income statements and balance sheets than the cash basis.Revenue is something earned through the sale of goods or services. Not all cash receipts are revenues; for example, cash received through a loan is not revenue. Expenses are the cost of goods or services used to generate revenues. Not all cash payments are expenses; for example, cash dividends paid to stockholders are not expenses. Net income is the difference between revenues and expenses. It is reported on the income statement, and is the focus in evaluating a firm's profitability.Most companies use the accrual basis accounting, recognizing revenue when it is earned (the goods are sold or the services performed) and recognizing expenses in the period incurred, without regard to the time of receipt or payment of cash. Net income is revenue earned minus expenses incurred.Under the strict cash basis accounting, revenue is recorded only when the cash is received and expenses are recorded only when the cash is paid. Net income is cash revenue minus cash expenses. The matching principle is ignored here, resulting inconformity with generally accepted accounting principles.Today's economy is considerably more lubricated by credit than by cash. And the accrual basis, not the cash basis, recognizes all aspects of the credit phenomenon. Investors, creditors, and other decision makers seek timely information about an enterprise's future cash flows. Accrual basis accounting provides this information by reporting the cash inflows and outflows associated with earnings activities as soon as these cash flows can be estimated with an acceptable degree of certainty. Receivables and payables areforecasters of future cash inflows and outflows. In other words, accrual basis accounting aids in predicting future cash flows by reporting transactions and other events with cash consequences at the time the transactions and events occur, rather than when the cash is received and paid. Accrual accounting generally provides a better indication of performance than cash basis of accounting since it increases the comparability of income statements and balance sheets across periods.B. Financial Reporting and Analysisa. define each asset and liability category on the balance sheet and prepare a classified balance sheet.Think of the balance sheet as a photo of the business at a specific point in time. It presents the assets, liabilities, and the equity ownership of a business entity as of a specific date.∙Assets are the economic resources controlled by the firm.∙Liabilities are the financial obligations that the firm must fulfill in the future.Liabilities are typically fulfilled by payment of cash. They represent the source of financing provided to the firm by the creditors.∙Equity Ownership is the owner's investments and the total earnings retained from the commencement of the firm. Equity represents the source of financing provided to the firm by the owners.Balance sheet accounts are classified so that similar items are grouped together to arrive at significant subtotals. Furthermore, the material is arranged so that important relationships are shown.The table below indicates the general format of balance sheet presentation:Balance Sheet ClassificationsAssets Liabilities and Owner's EquityCurrent Assets Current liabilitiesLong-term investments Long-term debtProperty, plan and equipment Owner's equityIntangible assets Capital stockOther assets Additional paid-in capitalRetained earningsCurrent Assets:They are cash and other assets expected to be converted into cash, sold, or consumed either in one year or in the operating cycle, whichever is longer. The operating cycle is the average time between the acquisition of materials and supplies and the realization of cash through sales of the product for which the materials and supplies were acquired. The cycle operates from cash through inventory, production, and receivables back to cash. Where there are several operating cycles within one year, the one-year period is used. If the operating cycle is more than one year, the longer period is used.Current assets are presented in the balance sheet in order of liquidity. The five major items found in the current asset section are:∙Cash: valued at its stated value. Cash restricted for purpose other than payment of current obligations or for use in current operations should be excluded from the current asset section.∙Marketable securities: Also referred to as marketable securities. Valued at cost or lower of cost and market.∙Accounts receivables: amounts owed to the firm by its customers for goods and services delivered. Valued at the estimated amount collectible.∙Inventories: Products that will be sold in the normal course of business.∙Prepaid expenses: they are expenditures already made for benefits (usually services) to be received within one year or the operating cycle, whichever is longer. Typical examples are prepaid rent, advertising, taxes, insurance policy, and office or operating supplies. They are reported at the amount of un-expired or unconsumed cost.Long-Term Investments:Often referred to simply as investments, they are to be held for many years, and are not acquired with the intention of disposing of them in the near future.∙Investments in securities such as bonds, common stock, or long-term notes that management does not intend to sell within one year.∙Investments in tangible fixed assets not currently used in operations, such as land held for speculation.∙Investments set aside in special funds such as a sinking fund, pension fund, or plant expansion fund. The cash surrender value of life insurance is included here.∙Investments in non-consolidated subsidiaries or affiliated companies. Property, Plant, and Equipment:They are properties of a durable nature used in the regular operations of the business. With the exception of land, most assets are either depreciable (such as building) or consumable.Intangible Assets:They lack physical substance and usually have a high degree of uncertainty concerning their future benefits. They include patents, copyrights, franchises, goodwill, trademarks, trade names, secret processes, and organization costs. Generally, all of these intangibles are written off (amortized) to expense over 5 to 40 years.Other Assets:They vary widely in practice. Examples include deferred charges (long-term prepaid expenses), non-current receivables, intangible assets, assets in special funds, and advances to subsidiaries.Current Liabilities:They are obligations that are reasonably expected to be liquidated either through the use of current assets or the creation of other current liabilities within one year or within the operating cycle, whichever is longer. They are not reported in any consistent order. A typical order is: Notes payable, accounts payable, accrued items (e.g. accrued warranty costs, compensation and benefits) income taxes payable, current maturities of long-term debt, etc.The excess of total current assets over total current liabilities is referred to as working capital. It represents the net amount of a company's relatively liquid resources; that is, it is the liquid buffer, or margin of safety, available to meet the financial demands of the operating cycle.Long-Term LiabilitiesThey are obligations that are not reasonably expected to be liquidated within the normal operating cycle but, instead, at some date beyond that time. Bonds payable, notes payable, deferred income taxes, lease obligations, and pension obligations are the most common long-term liabilities. Generally they are of three types:∙Obligations arising from specific financing situations, such as issuance of bonds, long-term lease obligations, and long-term notes payable.∙Obligations arising from the ordinary operations of the enterprise such as pension obligations and deferred income tax liabilities.∙Obligations that are dependent upon the occurrence or non-occurrence of one or more future events to confirm the amount payable, or the payee, or the date payable, such as service or product warranties and other contingencies.Owner's Equity:The complexity of capital stock agreements and the various restrictions on residual equity imposed by state corporation laws, liability agreements, and boards of directors make the owner's equity section one of the most difficult sections to prepare and understand. The section is usually divided into three parts:∙Capital stock: the par or stated value of the shares issued.∙Additional paid-in capital: the excess of amounts paid in over the par or stated value.∙Retained earnings: the corporation's undistributed earnings.b. define each component of a multi-step income statement and prepare a multi-step income statement.The income statement measures the success of business operations for a given period of time. A single-step income statement groups revenues together and expenses together, without further classifying each of the groups. A multi-step income statement makes further classifications to provide additional important revenue and expense data. These classifications make the income statement more informative and useful. It is recommended because:∙it recognizes a separation of operating transactions from non-operating transactions;∙it matches costs and expenses with related revenues;∙it highlights certain intermediate components of income that are used for the computation of ratios used to assess the performance of the enterprise.Components:∙Operating section:a report of the revenues and expenses of the company's principal operations.o Sales or revenue section: a subsection presenting sales, discounts, allowances, returns, and other related information, and to arrive at the netamount of sales revenue.o Cost of goods sold section: a subsection that shows the cost of goods that were sold to product the sales.o Selling expense: a subsection that lists expenses resulting from the company's efforts to make sales.o Administrative or general expenses: a subsection reporting expenses of general administration.∙Non-operating section: a report of revenues and expenses resulting from secondary or auxiliary activities of the company. In addition, special gains and losses that are infrequent or unusual, but not both, are normally reported in this section. Generally these items break down into two main subsections:o Other revenues and gains: A list of the revenues earned or gains incurred, generally net of related expenses, from non-operating transactions.o Other expenses and losses: A list of the expenses or losses incurred, generally net of any related incomes, from non-operating transactions.∙Income taxes: A short section reporting federal and state taxes levied on income from continuing operations.∙Discontinued operations: material gains or losses resulting from the disposition ofa segment of the business.∙Extraordinary items: Unusual AND infrequent material gains and losses.∙Cumulative effect of a change in accounting principle.∙Earnings per share.C. Short-Term Liquid Assetsa. describe how to choose the appropriate accounting method for investment securities and explain how fair (market) value gains and losses on such investments are reported.Short-term investments, also called marketable securities, ordinarily consist of short-term paper (certificates of deposit, treasury bills, and commercial paper), marketable debt securities (government and corporate bonds), and marketable equity securities (preferred and common stock) acquired with cash not immediately needed in operations.They must be:∙readily marketable: can be sold quite easily.∙intended to be converted into cash as needed within one year or the operating cycle, whichever is longer. Securities that are intended to be held for more than one year are called long-term investments.There are two types of gains and losses:∙Realized gains and losses: the difference between the fair market value and the cost of the securities when they are sold.∙Unrealized holding gains and losses:the difference between the fair market value and the cost of the securities when they are still held by the firm. The gains and losses are unrealized because securities have not been sold.In general:∙When securities are purchased, they are recorded at cost. The cost of the securities includes purchase price and any broker's fees or fees paid to acquire securities.∙Interest and dividends generally are recognized as revenue when they are received.∙When securities are sold, the cost is compared to the sales price, and the difference is recorded as a gain or a loss.∙At the end of each accounting period, the balance of the controlling account is adjusted to reflect the current market value of the securities owned.However, different categories of investment securities have different treatment on unrealized holding gains and losses.∙Held-to-maturity securities: Debt securities that management intends to hold to their maturity date. At year end, they are reported at cost adjusted for the effect of interest (debit the securities account and credit interest income account), and unrealized holding gains and losses are not recognized.∙Trading securities: Debt and equity securities bought and held mainly for sale in the near term to generate income on price changes. At year end, they are reported at their fair market value. Any unrealized holding gains or losses are recognized on the firm's income statement as part of the net income. When they are sold, therealized gains or losses will also appear on the income statement. Realized gains and losses are not affected by any unrealized gains or losses recognized before.Example:1.12/1/2002, 100 shares purchased at $80 per share for trading purposes:Entry: Trading Securities 8000(Debit) | Cash 8000 (Credit)2.12/31/2002, the price is $60 per share.Entry: Unrealized Loss on Investments 2000 (Debit) | Allowance to Adjust Short-Term Investments to Market 2000 (Credit).The allowance account is shown on the balance sheet as a contra-asset account:Trading Securities (at cost) 8000Allowance Account (2000)Trading Securities (at market) 6000The $2000 unrealized loss is reported in the income statement for 2002.3.06/12/2003, 100 shares sold at $120 per share.Entry: Cash 12000 (Debit) | Trading Securities 8000 (Credit) | Realized Gain on Investment 4000 (Credit)The $4000 realized gain is reported in the income statement of 2003.Available-for-sale securities: Debt and equity securities not classified as held-to-maturity or trading securities. The unrealized gains and losses are reported in the balance sheet as an adjustment to the shareholders' equity (in contrast, the unrealized gains or losses of trading securities are reported in the income statement as part of the net income). Other than that, they are accounted for in the same way as trading securities.Example:1.12/1/2002, 100 shares purchased at $80 per share for trading purposes:Entry: Available-for-Sale Securities 8000(Debit) | Cash 8000 (Credit)2.12/31/2002, the price is $60 per share.Entry: Unrealized Loss on Investments 2000 - Equity (Debit) | Allowance to Adjust Short-Term Investments to Market 2000 (Credit).The allowance account is shown on the balance sheet as a contra-asset account:Available-for-Sale Securities (at cost) 8000Allowance Account (2000)Available-for-Sale Securities (at market) 6000The $2000 unrealized loss is reported in the balance sheet for 2002 as a component of stockholder's equity.3.06/12/2003, 100 shares sold at $120 per share.Entry: Cash 12000 (Debit) | Trading Securities 8000 (Credit) | Realized Gain on Investment 4000 (Credit)The $4000 realized gain is reported in the income statement of 2003.User CommentsPosted by shasha @ 2003-11-15 04:02:09.AFS (available-for-sale) is kind of short-term investment, however, its market value change should be adjusted to the equity as well.Posted by Gina @ 2004-02-12 01:51:11.AFS can be short or long-term. Since they are reported on the balance sheet at market value, this reporting needs to be adjusted from their last carrying amount to current market value.The unrealized gain or loss is reported in 2 places:(1) Income statement - under 'Other comprehensive income' (net of tax) [but not as part of net income];(2) OE - prehensive income - unrealized gain on investments (net of tax).。

中英文财务报表对照

---------------------------------------------------------------最新资料推荐------------------------------------------------------中英文财务报表对照中英文财务报表对照摘自《首席财务官》 2008 年 12 月 11日一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable1 / 8预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one 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 长期股权投资Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment 长期投资合计 Total for long-term investment 减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备 Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：---------------------------------------------------------------最新资料推荐------------------------------------------------------ 累计折旧 Less: Accumulated Depreciation 固定资产净值Net bal 减：固定资产减值准备 Less: Impairment for fixed assets 固定资产净额 NBV of fixed assets 工程物资 Material holds for construction of fixed assets 在建工程Construction in progress 减：在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress 固定资产清理 Fixed assets to be disposed of 固定资产合计Total fixed assets 无形资产及其他资产Other assets Intangible assets 无形资产 Intangible assets 减：无形资产减值准备 Less: Impairment for intangible assets 无形资产净额 Net bal of intangible assets 长期待摊费用Long-term deferred expense 融资租赁未担保余值 Finance lease Unguaranteed residual values 融资租赁应收融资租赁款Finance lease Receivables 其他长期资产Other non-current assets 无形及其他长期资产合计 Total other assets intangible assets 递延税项 Deferred Tax 递延税款借项 Deferred Tax assets 资产总计 Total assets 负债及所有者(或股东)权益 Liability Equity 流动负债 Current liability 短期借款 Short-term loans 应付票据 Notes3 / 8payable 应付账款 Accounts payable 已结算尚未完工款预收账款 Advance from customers 应付工资 Payroll payable 应付福利费Welfare payable 应付股利Dividend payable 应交税金Taxes payable 其他应交款Other fees payable 其他应付款 Other payable 预提费用 Accrued Expense 预计负债 Provision 递延收益 Deferred Revenue 一年内到期的长期负债 Long-term liability due within one year 其他流动负债 Other current liability 流动负债合计 Total current liability 长期负债Long-term liability 长期借款Long-term loans 应付债券 Bonds payable 长期应付款Long-term payable 专项应付款 Grants Subsidies received 其他长期负债 Other long-term liability 长期负债合计 Total long-term liability 递延税项 Deferred Tax 递延税款贷项Deferred Tax liabilities 负债合计 Total liability 少数股东权益 Minority interests 所有者权益(或股东权益) Owners Equity 实收资本(或股本) Paid in capital 减;已归还投资Less: Capital redemption 实收资本(或股本)净额 Net bal of Paid in capital 资本公积 Capital Reserves 盈余公积Surplus Reserves 其中：法定公益金 Include: Statutory reserves 未确认投资损失Unrealised investment losses 未分配利润 Retained profits after appropriation 其中：---------------------------------------------------------------最新资料推荐------------------------------------------------------ 本年利润 Include: Profits for the year 外币报表折算差额Translation reserve 所有者(或股东)权益合计Total Equity 负债及所有者(或股东)权益合计Total Liability Equity 三、利润及利润分配表 Income statement and profit appropriation 一、主营业务收入 Revenue 减：主营业务成本 Less: Cost of Sales 主营业务税金及附加Sales Tax 二、主营业务利润(亏损以填列) Gross Profit ( - means loss) 加：其他业务收入 Add: Other operating income 减：其他业务支出 Less: Other operating expense 减：营业费用 Selling Distribution expense 管理费用 GA expense 财务费用 Finance expense 三、营业利润(亏损以填列) Profit from operation ( - means loss) 加：投资收益(亏损以填列) Add: Investment income 补贴收入Subsidy Income 营业外收入 Non-operating income 减：营业外支出 Less: Non-operating expense 四、利润总额(亏损总额以填列) Profit before Tax 减：所得税 Less: Income tax 少数股东损益 Minority interest 加：未确认投资损失 Add: Unrealised investment losses 五、净利润(净亏损以填列) Net profit ( - means loss) 加：5 / 8年初未分配利润 Add: Retained profits 其他转入 Other transfer-in 六、可供分配的利润Profit available for distribution( - means loss) 减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves 提取法定公益金Appropriation of statutory welfare fund 提取职工奖励及福利基金Appropriation of staff incentive and welfare fund 提取储备基金Appropriation of reserve fund 提取企业发展基金Appropriation of enterprise expansion fund 利润归还投资Capital redemption 七、可供投资者分配的利润Profit available for owners distribution 减：应付优先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary shares dividend 转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital 八、未分配利润 Retained profit after appropriation 补充资料：Supplementary Information: 1. 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2. 自然灾害发生损失Losses from natural disaster 3. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies 4.---------------------------------------------------------------最新资料推荐------------------------------------------------------会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates 5. 债务重组损失 Losses from debt restructuring 中英文对照利润表利润表 Income Statement 编制单位：年月 Prepared by: Month: year: Monetary unit: RMB yuan 项目行次本月数本年累计数 Item Line No ． Current month Current year cumulative 一、主营业务收 1 Ⅰ ． Revenue from main operations 减：主营业各成本 4 Less ：Cost of main operations 主营业务税金及附加 5 Taxes and surcharge for main operations 二、主营业务利润 ( 亏损以 -号填列) 10 Ⅱ． Profit/Loss from main operations 加：其他业务利润 ( 亏损以 - 号填列 ) 11 Add ：Profit/Loss from other operations 减：营业费用 14 Less ：Operating expenses 管理费用15 General and administrative expenses 财务费用 16 Financial expenses 三、营业利润 (( 亏损以 - 号填列) 18 Ⅲ． Operating profit/loss 加：投资收益 ( 亏损以 - 号填列 ) 19 Add ：Investment income/losses 补贴收入 22 Revenue from7 / 8subsidies 营业外收入 23 Non-operating revenue 减：营业外支出 25 Less ：Non-operating expenditures 四、利润总额 ( 亏损以 - 号填列) 27 Ⅳ． Income/Loss before tax 减：所得税 28 Less ：Income tax 五、净利润 ( 亏损以 - 号填列 ) 30 V ． Net income/loss 补充资料 Supplementary information: 项目本年累计数上年实际数 Item Current year cumulative Prior year actual1．出售、处置部门或被投资单位所得收益Gain on sale and disposal of a department or an invested enterprise 2 ．自然灾害发生的损失 Losses arising from natural disasters 3. 会计政策变更增加 ( 或减少 ) 利润总额Increase ／ decrease in income before tax due to a change in accounting policy 4. 会计估计变更增加 ( 或减少 ) 利润总额Increase/decrease in income before tax due to a change in accountingestimate 5 ．债务重组损失 Losses arising from debt restructurings 6 ．其他 Others。

财务报表英文版

Less: Accumulated Depreciation Net bal of Fixed assets
固定资产净值
Less: Impairment for fixed assets 固定资产减值准备 NBV of fixed assets Material holds for construction of fixed assets 工程物资 Construction in progress 在建工程
其他非流动资产
Total other assets & intangible assets 其他资产与无形资产合计
Deferred Tax
递延所得税递延所得税资产
Deferred Tax assets Total assets资产总计 Head of unit ：
Check ：
Remark:Exchange rate is 6.35 conversion
Balance Sheets
2011Year
U
ITEMS
Current assets:流动资产 Bank and Cash 银行存款及现金 Current Investment Notes receivable应收票据 Dividend receivable应收股利 Interest receivable应收利息 Accounts Receivable应收账款 Other receivable Prepayment 其他应收款
Balance Sheets
2011Year Units：USdollars
ITEMS
Current liability:流动负债 Short-term loans Notes payable 短期借款应付票据应付账款预收账款

财务报表英文

财务报表-英文版————————————————————————————————作者：————————————————————————————————日期：2Balance SheetDecember 31, 2015KQ 01 Enterprise name: XX Co., Ltd. Unit: RMB YuanAsset Note No. Endingamount Beginning amount Liabilities and owners’equityNote No. EndingamountBeginning amountCurrent assets: Current liabilities: Monetary funds Short-term borrowingsFinancial assets measured at fair value and its changes included in the current profit and loss Financial liabilities measured at fair value and its changes included in the current profit and lossDerivative financial assets Derivative financialliabilitiesNotes receivable Notes payable Account receivable Account payable34Account paid in advance Account received in advanceInterest receivable Employees ’ compensation payableDividend receivable Tax payable Other accounts receivable Interest payable InventoryDividend payable Assets divided as available assets for saleOther accounts payableNon-current assets due within 1 yearLiabilities divided as available liabilities for saleOther current assetsNon-current liabilities due within 1 yearTotal current assets Other current liabilities Total current liabilitiesNon-current liabilities:5 Long-term borrowingsBonds payable Including: Preferred shares Perpetual capital securities Long-term account payableLong-term employees’compensation payableNon-current assets: Special payablesAvailable for sale financialassetsAccrued liabilitiesHeld-to-maturity investments Deferred incomeLong-term account receivable Deferred tax liabilities Long-term equity investment Other non-current liabilities Investing real estate Total non-current liabilities Fixed asset 7 Total liabilities6Project in construction Owners ’ equity (or shareholders ’ equity)Engineering material Paid-in capital (or share capital)16Fixed asset disposal Other equity instruments Production biological assets Including: Preferred shares Oil and gas assets Perpetual capital securities Intangible assets 8 Capital surplus 17 Development expense Minus: Treasury stock GoodwillOther comprehensive incomesLong-term expense to be apportioned Special reserveDeferred tax assets 9 Earned surplus Other non-current assets Undistributed earnings 18 Total non-current assetsTotal owners ’ equity7Total assets Total liabilities and owners ’ equity2Income StatementYear of 2015KQ 02 Enterprise name: XX Co., Ltd. Unit: RMB Yuan Item Note No. Amount at current period Amount at same period in last year I. Operating income 1Minus: Operating cost 1Business tax and surcharges 2Selling expensesAdministrative expensesFinancial expenses 3Asset impairment loss 4Plus: Gain from change in fair value (loss with “-”)89Gain from investment (loss with “-”)Including: Income from investment in affiliated enterprise and joint enterpriseII. Operating profit (loss with “-”) Plus: Non-business income5 Including: Gain from non-current asset disposal Minus: Non-business expenditure6 Including: Loss from non-current asset disposal III. Total profit (total loss with “-”) Minus: Income tax expense7 IV . Net profit (net loss with “-”)V . Net after-tax amount of other comprehensive incomes(i) Other comprehensive incomes not reclassified into profit and loss in future1. Changes for net liability or net asset of remeasured and reset10benefit plan2. Shares enjoyed in other comprehensive incomes not reclassified into profit and loss by the invested unit(ii) Other comprehensive incomes reclassified into profit and loss in future1. Shares enjoyed in other comprehensive incomes reclassified into profit and loss by the invested unit in future2. Profit and loss from fair value change of financial assets available for sale3. Profit and loss from held-to-maturity investment reclassified to financial assets available for sale4. Effective part for hedging profit and loss of cash flow5. Translation balance of foreign currency financial statements6. OthersVI. Total comprehensive incomes VII. Earnings per share11(i) Basic earnings per share (Yuan/ Share) (ii) Diluted earnings per share (Yuan/ Share)4Cash Flow StatementYear of 2015KQ 03 Enterprise name: XX Co., Ltd. Unit: RMB Yuan Item Note No. Amount at current period Amount at same period in last year I. Cash flow from operating activities:Cash received from sale of goods or rendering of servicesRefund of tax and leviesOther cash received relating to operating activitiesSub-total of cash inflows from operating activitiesCash paid for goods and servicesCash paid to and on behalf of employeesPayments of all types of taxes1213Other cash paid relating to operating activities Sub-total of cash outflows from operating activities Net cash flows from operating activities II. Cash flow from investing activities: Cash flow from disposal of investments Cash received from returns of investments Cash received from incomes on investmentsNet cash received from disposal of fixed assets, intangible assets and other long-term assetsOther cash received relating to investing activities Sub-total of cash inflows from investing activitiesCash paid to acquire fixed assets, intangible assets and other long-term assetsCash paid to acquire investmentsNet cash received from the subsidiary company and other14business unitsOther cash payments relating to investing activities Sub-total of cash outflows from investing activities Net cash flows from investing activities III. Cash flows from financing activities: Cash received from capital contribution Cash received from borrowingsOther cash received relating to financing activities Sub-total of cash inflows from financing activities Cash repayments of amounts borrowedCash payments for interest expenses and distribution of dividends or profitOther cash payments relating to financing activities Sub-total of cash outflows from financing activities Net cash flows from financing activities15IV . Effect of foreign exchange rate changes on cash and cash equivalentsV . Net increase in cash and cash equivalents Plus: Balance of beginning cash and cash equivalents VI. Balance of ending cash and cash equivalents5。

财务报表大全(中英文对照版)

68
69 70 71 72
储备基金 Reserve fundusne 74 企业发展基金 Enterprise expansion fundign cu 75 利润归还投资 Profit capitalised on return of investmentnd of 76 本年利润 Current year profitrn o 77 未分配利润 Undistributed profitstrn o 78 所有者权益合计 Total owners' 其他资产合计 Total other assetsted pr equityrn of i 80 负债及所有者权益总计 TOTAL LIABILITIES AND 资产合计 TOTAL ASSETS Tot OWNERS' EQUITYnvestmentn 81 附注：Notes：1.受托加工材料Customer' materials to be processed____;2.受托代销商品Consignment in____;3.代管商品物资Goods held for others____;4.由企业负责的应收票据贴现Notes receivable discounted with recourse____; 5.租入固定资产Fixed assets under operating lease____;6.本年支付的进口环节税金Current year payment of import taxes____.d for others____;
LINENO AT BEG OF YEAR 流动资产现金银行存款有价债券应收票据应收帐款减：坏帐准备 F 预付帐款其他应收款待摊费用 For 存货 Inventoriesns 减：存货变现损失准备Less:Provision for loss on realizationof inventoriesquarter,mo 一年内到期的长期投资 Long-term investments maturing within one yeartoriesquar 其他流动资产流动资产合计 with 长期投资: LONG TERM INVESTMENTSliti Long-term investmentsiesg Receivables clooectable 18 20 Other current assetslities Total current assetsg Advance to suppliersd de Other receivablesustom Deferred and prepaid expenses CURRENT ASSETS EQUI Cash on handIT Cash in bankloan Marketable securities Notes receivableetie Accounts receivablees Less:Provision for bad debts 1 2 4 5 6 7 8 10 11 12 13 15 16 17