英文财务报表(模板)
英文分析财务报告模板(3篇)
第1篇Executive SummaryThis document provides an analysis of the financial report for [Company Name], covering the period from [Start Date] to [End Date]. The analysis aims to provide a comprehensive overview of the company's financial performance, including key financial ratios, trends, and comparisons with industry benchmarks. This report will assist stakeholders in understanding the company's financial health and making informed decisions.1. Introduction[Company Name] is a [industry] company with [brief description of the company's operations]. The financial report includes a summary of the company's financial statements, which are prepared in accordance with [financial reporting standards, e.g., International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP)].2. Financial Statements Analysis2.1 Balance SheetThe balance sheet provides a snapshot of the company's financialposition at a specific point in time. The following key components are analyzed:Assets: Analyze the composition of assets, including current assets (cash, receivables, inventory) and non-current assets (property, plant, and equipment). Assess the liquidity and solvency of the company by examining the current ratio and debt-to-equity ratio.Liabilities: Examine the composition of liabilities, including current liabilities (short-term debt, accounts payable) and long-termliabilities (long-term debt, deferred tax liabilities). Analyze the company's ability to meet its short-term and long-term obligations by evaluating the current ratio and debt service coverage ratio.Equity: Assess the changes in equity over the reporting period, including retained earnings and additional paid-in capital. Analyze the impact of earnings, dividends, and share issuances on equity.2.2 Income StatementThe income statement provides information about the company's revenues, expenses, and profitability over a specific period. The following key components are analyzed:Revenue: Examine the sources of revenue, including sales of products or services and other operating income. Analyze revenue trends and growth rates to assess the company's market position and potential for future growth.Expenses: Analyze the composition of expenses, including cost of goods sold, selling, general, and administrative expenses, and other operating expenses. Evaluate the efficiency of the company's cost structure by examining cost-to-sales ratios and gross margin.Net Income: Assess the company's profitability by examining net income and net profit margin. Analyze the factors contributing to changes in net income over the reporting period.2.3 Cash Flow StatementThe cash flow statement provides information about the company's cash inflows and outflows over a specific period. The following key components are analyzed:Operating Cash Flow: Examine the cash generated from the company's core operations. Analyze the operating cash flow margin to assess the company's ability to generate cash from its business activities.Investing Cash Flow: Analyze the cash used for and generated from investing activities, including the purchase or sale of assets, investments, and acquisitions. Assess the company's investment strategy and capital expenditure requirements.Financing Cash Flow: Examine the cash used for and generated from financing activities, including the issuance or repurchase of shares, debt financing, and dividends. Analyze the company's financing strategy and its impact on debt levels and equity.3. Key Financial RatiosThis section presents a summary of key financial ratios, including liquidity ratios, solvency ratios, profitability ratios, and efficiency ratios. The following ratios are analyzed:Liquidity Ratios: Current Ratio, Quick Ratio, and Cash RatioSolvency Ratios: Debt-to-Equity Ratio, Interest Coverage Ratio, andDebt Service Coverage RatioProfitability Ratios: Gross Margin, Operating Margin, Net Profit Margin, Return on Assets, and Return on EquityEfficiency Ratios: Inventory Turnover Ratio, Receivables Turnover Ratio, and Payables Turnover Ratio4. Trends and ComparisonsThis section analyzes the trends and performance of [Company Name] in comparison to industry benchmarks and competitors. The following aspects are considered:Revenue Growth: Compare the company's revenue growth rate with industry averages and key competitors.Profitability: Assess the company's profitability ratios in comparison to industry benchmarks and competitors.Financial Risk: Compare the company's solvency and liquidity ratioswith industry averages and competitors.Efficiency: Evaluate the company's operational efficiency by comparing efficiency ratios with industry benchmarks and competitors.5. ConclusionBased on the analysis of [Company Name]'s financial report, the following conclusions can be drawn:[Summary of key findings, including strengths, weaknesses, opportunities, and threats][Recommendations for stakeholders, including areas for improvement and potential investment opportunities]6. AppendicesThis section includes additional supporting information, such as:Detailed financial statementsIndustry benchmarks and competitor dataCharts and graphs illustrating financial trendsBy utilizing this financial report analysis template, stakeholders can gain a deeper understanding of [Company Name]'s financial performance and make informed decisions regarding their investments and business relationships.第2篇Executive SummaryThis document provides an in-depth analysis of the financial report for [Company Name] for the fiscal year [Year]. The analysis covers key financial metrics, trends, and insights that are critical for stakeholders to understand the company's financial health, performance, and future prospects. The report is divided into several sections, each focusing on a different aspect of the company's financial performance.1. Introduction[Company Name] is a [Industry] company that has been operating in the market for [Number of years]. The company's primary products/services are [List primary products/services]. The financial report for the fiscal year [Year] provides a comprehensive overview of the company'sfinancial performance, including revenue, expenses, assets, liabilities, and equity.2. Financial HighlightsThe following are the key financial highlights for the fiscal year [Year]:- Revenue: [Amount] (up/down from [Previous Year])- Net Income: [Amount] (up/down from [Previous Year])- Earnings Per Share (EPS): [Amount] (up/down from [Previous Year])- Return on Equity (ROE): [Percentage] (up/down from [Previous Year])- Current Ratio: [Ratio] (up/down from [Previous Year])- Debt-to-Equity Ratio: [Ratio] (up/down from [Previous Year])3. Revenue Analysis3.1 Revenue BreakdownThe revenue for the fiscal year [Year] was [Amount], which is [Percentage] higher/lower than the previous year. The breakdown of revenue by product/service category is as follows:- Product/Service A: [Amount] (Percentage of Total Revenue)- Product/Service B: [Amount] (Percentage of Total Revenue)- Product/Service C: [Amount] (Percentage of Total Revenue)- Other: [Amount] (Percentage of Total Revenue)3.2 Revenue Growth AnalysisThe increase/decrease in revenue can be attributed to the following factors:- Market Expansion: The company has expanded its market presence in [Regions/Countries].- Product Launches: The introduction of [New Products/Services] has contributed to the revenue growth.- Price Increase: The company has implemented a price increase for its products/services.- Volume Increase: There has been an increase in the volume of sales for [Specific Products/Services].4. Expense Analysis4.1 Cost of Goods Sold (COGS)The COGS for the fiscal year [Year] was [Amount], which represents [Percentage] of the total revenue. The main components of COGS include:- Raw Materials: [Amount]- Manufacturing Costs: [Amount]- Direct Labor: [Amount]- Other Direct Costs: [Amount]4.2 Operating ExpensesThe operating expenses for the fiscal year [Year] were [Amount], which includes the following categories:- Salaries and Wages: [Amount]- Marketing and Sales: [Amount]- Research and Development: [Amount]- General and Administrative Expenses: [Amount]5. Profitability Analysis5.1 Gross MarginThe gross margin for the fiscal year [Year] was [Percentage], which is [Percentage] higher/lower than the previous year. The factors contributing to the change in gross margin are:- Cost Savings: The company has implemented cost-saving measures in the production process.- Product Mix: There has been a shift in the product mix towards higher-margin products/services.- Volume Increase: The increase in sales volume has helped to improve the gross margin.5.2 Net Profit MarginThe net profit margin for the fiscal year [Year] was [Percentage], which is [Percentage] higher/lower than the previous year. The factors contributing to the change in net profit margin are:- Operating Efficiency: The company has improved its operating efficiency, leading to lower operating expenses.- Tax Rate: There has been a change in the tax rate, affecting the net profit margin.6. Liquidity and Solvency Analysis6.1 Current RatioThe current ratio for the fiscal year [Year] was [Ratio], indicatingthat the company has [Sufficient/Insufficient] liquidity to meet its short-term obligations.6.2 Debt-to-Equity RatioThe debt-to-equity ratio for the fiscal year [Year] was [Ratio], indicating that the company's leverage is [High/Low].7. Investment Analysis7.1 Capital ExpendituresThe company has allocated [Amount] for capital expenditures during the fiscal year [Year], primarily for [List of Capital Expenditure Projects].7.2 Dividends and Stock RepurchasesThe company has declared a dividend of [Amount] per share and has repurchased [Number of Shares] of its stock during the fiscal year [Year].8. ConclusionThe financial report for the fiscal year [Year] indicates that [Company Name] has achieved strong financial performance, with revenue growth and improved profitability. The company's liquidity and solvency ratios are also healthy, indicating a strong financial position. However, there are certain risks and challenges that the company needs to address, such as increasing competition and fluctuating raw material prices. The management is committed to addressing these challenges and continuing to drive the company's growth.9. Appendices- Financial Statements: Detailed financial statements including the balance sheet, income statement, and cash flow statement.- Notes to Financial Statements: Additional information and explanations related to the financial statements.- Additional Analysis: Any additional analysis or data that supports the findings of the report.End of Report第3篇Executive SummaryThe purpose of this report is to provide a comprehensive analysis of the financial performance of [Company Name] for the fiscal year [Year]. This analysis covers key financial statements, including the balance sheet, income statement, and cash flow statement, and highlights the financial health, profitability, liquidity, and solvency of the company. Thereport also includes a discussion on the major trends and drivers behind the financial results, as well as recommendations for future actions.1. Introduction[Company Name] is a [industry] company with [number of employees] employees, operating in [location]. The company's primaryproducts/services are [list of products/services], and it generates revenue through [list of revenue streams]. This report aims to evaluate the company's financial performance by examining its financial statements and other relevant data.2. Financial Statements Analysis2.1 Balance SheetThe balance sheet provides a snapshot of the company's financialposition at a specific point in time. The following analysis focuses on key components of the balance sheet:Assets: The total assets of [Company Name] stood at [amount] as of [date]. This includes current assets such as cash and cash equivalents, receivables, and inventory, as well as non-current assets like property, plant, and equipment.Liabilities: The company's total liabilities were [amount] as of [date], which includes short-term liabilities like accounts payable and long-term liabilities such as long-term debt.Equity: The equity section of the balance sheet shows the shareholders' equity, which includes common stock, retained earnings, and other reserves. The shareholders' equity of [Company Name] was [amount] as of [date].2.2 Income StatementThe income statement provides an overview of the company's revenues, expenses, and net income for a specific period. The following points highlight the key aspects of the income statement:Revenue: The company's total revenue for the fiscal year [Year] was [amount], reflecting a [percentage] increase/decrease from the previous year.Cost of Goods Sold (COGS): The COGS for the year was [amount], representing [percentage] of the total revenue. This includes the cost of materials, labor, and other production expenses.Gross Profit: The gross profit for the year was [amount], which is the revenue minus the COGS.Operating Expenses: The operating expenses, including selling, general, and administrative expenses, were [amount]. This includes salaries, marketing, and other overhead costs.Net Income: The net income for the fiscal year [Year] was [amount], which represents the profit after all expenses have been deducted from the revenue.2.3 Cash Flow StatementThe cash flow statement provides information about the cash inflows and outflows of the company during a specific period. The following analysis focuses on the key components of the cash flow statement:Operating Cash Flow: The operating cash flow for the fiscal year [Year] was [amount], which indicates the cash generated from the company's core operations.Investing Cash Flow: The investing cash flow was [amount], which includes cash flows from the purchase/sale of assets, investments, and loans.Financing Cash Flow: The financing cash flow was [amount], which includes cash flows from the issuance/redeem of equity, debt, and payment of dividends.3. Financial Ratios AnalysisFinancial ratios are used to assess the financial health and performance of a company. The following ratios are used in this analysis:Current Ratio: The current ratio of [Company Name] was [ratio], indicating that the company has [sufficient/insufficient] liquidity to meet its short-term obligations.Debt-to-Equity Ratio: The debt-to-equity ratio of the company was [ratio], which suggests that the company has [high/low] financial leverage.Return on Assets (ROA): The ROA of the company was [percentage], which indicates the efficiency of the company in using its assets to generate profits.Return on Equity (ROE): The ROE of the company was [percentage], which shows the return on the shareholders' equity.4. Major Trends and DriversSeveral key trends and drivers influenced the financial performance of [Company Name] during the fiscal year [Year]:Market Conditions: The overall market conditions, including the demand for [product/service], had a significant impact on the company's revenue.Product Mix: Changes in the product mix, such as an increase in the sales of [product], contributed to the revenue growth.Cost Management: The company's focus on cost management helped in improving the operating margins.5. RecommendationsBased on the analysis of the financial statements and other relevant data, the following recommendations are made:Focus on Product Innovation: The company should continue to invest in research and development to introduce new products and enhance the existing ones.Cost Optimization: The company should explore opportunities to further optimize its costs, especially in the areas of operations and marketing.Leverage Technology: The company should leverage technology to improve its operational efficiency and customer experience.ConclusionThe financial report analysis of [Company Name] for the fiscal year [Year] indicates that the company has achieved significant growth in revenue and profitability. However, there are areas where the companycan improve its financial performance. By focusing on product innovation, cost optimization, and leveraging technology, [Company Name] cancontinue to grow and remain competitive in the market.Note: This template is a general framework for analyzing financial reports. The specific content and analysis may vary depending on the company and industry.。
英文财务报表
英文财务报表第一篇：英文财务报表英文财务报表2008-01-21 22:25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资产负债表 BALANCE SHEET资产ASSETS流动资产：CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款Other receivables待摊费用Prepaid and deferred expenses存货Inventories减：存货变现损失准备：Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资 Matured long time investments within a year流动资产合计Total current assets|长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产：FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less:amumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS在建工程Construction work in process☆无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site工业产权及专有技术Industrial property right anf patents其他无形资产Other intangibles无形资产合计Total intangible assets其它资产OTHER ASSETS开办费Organization espenses筹建期间汇兑损失Exchange losses during organization period 递延投资损失Deferred investment losses递延税款借项Debit side of deferred tax其他递延支出Other deferred expuditures待转销汇兑损益Prepaid and deferred exchange loss其他递延借款Debit side of other deferred其他资产合计Total other Assets资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accured payroll应交税金Taxes payable应付股利Dividendes payable其他应付款Other payables预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities流动负债合计Total current liabilities长期负债：LONG TREM LIABILITIES长期借款long term loans应付公司债Bouds payable应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year长期负债合计：T otal long term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities负债合计Total liabilities所有者权益Investor’s equity资本总额（货币名称及金额）Authorized capital(*___________)实收资本（外币金额期末数）Paid in capit al(☆__________)其中Including中方投资（外币金额期末数）Chinese investments(☆__________)外方投资（外币金额期末数Foreign investments(☆__________)减：已归还投资Less: Returned investments资本公积Accumulation of capital公司拨入资金Funds from head office储备基金Reserve funds企业发展基金Expansion funds利润归还投资Investment returned with profit本年利润Current profit未分配利润Retained earnings货币换算差额Currency translation difference所有者权益合计T otal investor’s equity负债及所有者权益合计TOTAL LIABILITIES AND INVESTORS EQUITY附注：1.委托加工材料元;2.受托代销商品元;3.代管商品物资元;4.由企业负责的应收票据贴现元;5.租入固定资产元;6.本年支付的进口环节税金。
财务报表模板(UsGaap)
FSP Corp Consolidated Balance Sheets December 31,20X6 and 20X5Assets December 31,20X6December31,20X5FSP Guidechapterreference (in millions$,except pershare data)(in millions$,except pershare data)Current assetsCash and cash equivalnets $ xxx $ xxx FSP 6 Restricted cash xxx xxx FSP 6 Marketable securities (includes $xxxand $xxx measured at fair value)xxx xxx FSP 9 Accounts receivable net of allowancefor doubtful accounts of $xx an $xxxxx xxx FSP 8 Notes receivable,net of allowance fordoubtful accounts of $xx an $xxxxx xxx FSP 8 Net investmengt in leasedproperty,net of unearned incomexxx xxx FSP 14 Inventories xxx xxx FSP 8 Prepaid expense xxx xxx FSP 8 Deferred income tax assets xxx xxx FSP 16FSP 3/ Contract assets xxx xxx FSP 8 Other current assets xxx xxx FSP 8 Total current assets xxx xxxDebt and equity securites xxx xxx FSP 9 Securities of related parites xxx xxx FSP 26 Indebetdness of relatedparites,noncurrentxxx xxx FSP 26 Other investments xxx xxx FSP 9 Investments in unconsolidatedsunbsidiariesxxx xxx FSP 10 Derivative assets xxx xxx FSP 19 Deferred income taxassets,noncurrentxxx xxx FSP 16Property,plant and equipment,net ofaccumulateddepreciation,depletion,andamortization of $xx and $xxxxx xxx FSP 8Intangible assets,net of accumulatedamortization of $xx and $xxxxx xxx FSP 8 Goodwill xxx xxx FSP 8 Other assets xxx xxx FSP 8 Total assets $ xxx $ xxxLiabilities,redeemable preferred stock,and stockholders' equity December 31,20X6December31,20X5FSP Guidechapterreference (in millions$,except sharedata)(in millions$,exceptshare data)Current liabilitesAccounts and notes payable $ xxx $ xxx FSP 11 Current portion of long-term debt xxx xxx FSP 12 Current portion of obligations undercapital leasesxxx xxx FSP 14 Income taxes xxx xxx FSP 16 Derivative liabilities xxx xxx FSP 19 Deferred credits,current xxx xxx FSP 16 Deferred tax liabilities,current xxx xxx FSP 16 Dividends payable xxx xxx FSP 5FSP 2/ Current liabilities xxx xxx FSP 11 Other current liablities xxx xxx FSP 11 Total current liabilities xxx xxxBonds,mortgages and otherlong-term debt,including capitalized leases,Less:Unamortized discount and issuance costs xxx xxxFSP 12/FSP14Indebtedness to relatedparties-noncurrentxxx xxx FSP 26 Notes payable,noncurrent xxx xxx FSP 11 Employee benefit plan obligation xxx xxx FSP 13 Deferred credits,noncurrent xxx xxx FSP 16 Deferred tax liabilities,noncurrent xxx xxx FSP 16 Other liabilities xxx xxx FSP 11Total liabilities xxx xxxCommitments and contingent liabilities FSP 23 Redeemable preferred stock ClassD-subject to redemption($0.01 parvalue;authorized - xxxx shares;issued anoutstanding - xxx and xxx shares)xxx xxx FSP 5Stockholders' equityNon-redeemable preferred stock ClassC($0.01 par value;authorized - xxxxshares;issued an outstanding - xxx andxxx shares)xxx xxx FSP 5Common stock - Class A($0.01 parvalue;authorized - xxxx shares;issuedan outstanding - xxx and xxx shares)xxx xxx FSP 5Treasury stock,at cos (xxx and xxxshares held)(xxx) (xxx) FSP 5 Additional paid-in capital xxx xxx FSP 5 Accumulates other comprehensiveincomexxx xxx FSP 4 Retained earnings xxx xxx FSP 5 Total stockholders' equity attributable toFSP Corp stockholdersxxx xxxNoncontrolling interests in consolidated subsidiaries xxx xxxFSP 5/FSP18Total stockholders' equity xxx xxxTotal liabilities,redeemable preferredstock,and equity$ xxx $xxxFSP CorpConsolidated Statements of OperationsFor the years ended December 31,20X6 ,20X5,and 20X420X6 20X5 20X4 FSP chapter or sectionreferencein millions $,except per share datain millions$,except pershare datain millions$,except pershare dataNet sales $xxx $xxx $xxx 3.5Cost of sales (xxx) (xxx) (xxx) 3.6Gross profit xxx xxx xxx 3.7.3Other operating expenses xxx xxx xxx 3.7Seling,general,&(xxx) (xxx) (xxx) 3.7 administrative expensesProvision for doubtful(xxx) (xxx) (xxx) 3.7.2 accounts and notesDepreciation expense (xxx) (xxx) (xxx) 3.7.3Impairment loss ——（xxx) —— 3.7.4Restructuring expense (xxx) (xxx) —— 3.7.6Other general expenses (xxx) (xxx) (xxx) 3.7.10 Non-operating income xxx xxx xxx 3.8 Interest and amortization(xxx) (xxx) (xxx) FSP 12 of debt discount andexpenseNon-operating expenses (xxx) (xxx) (xxx) 3.8 Income (loss) fromxxx xxx xxx 3.9.1/3.9.2 continuing operationsbefore income tax expenseIncome tax expense (xxx) (xxx) (xxx) FSP 16Equity in earnings ofxxx xxx xxx FSP 10 unconsolidated entitiesIncome (loss) fromxxx xxx (xxx) 3.9.4 continuing operationsFSP 27Income (loss) beforecunmulative effects ofxxx xxx (xxx) 3.9.6 changes in accountingpriciplesCumulative effrcts of——xxx —— 3.9.7/FSP 30 changes in accountingprinciplesNet income (loss) xxx xxx (xxx) 3.9.8Less:Net income (loss)attributable toxxx (xxx) (xxx) 3.9.9/.FSP 18 noncontrolling interestsNet income (loss)$xxx $(xxx) $(xxx) FSP 18 attributable to parentNet income (loss)attributable to entity per3.9.10/FSP 7 common share——basicContinuing operations x.xx x.xx x.xx FSP 7/3.9.10 Discontinued operations N/A x.xx N/A FSP 7 Net income (loss) x.xx x.xx x.xx 3.9.10/FSP 7Net income (loss)attributable to entity per3.9.10/FSP 7 comon share - dilutedContinuing operations x.xx x.xx x.xx FSP 7/3.9.10 Discontinued operations N/A x.xx N/A FSP 7 Net income (loss) x.xx x.xx x.xx 3.9.10/FSP 7a. Sample consolidated single statement of comprehensive incomeFSP CorpConsolidated Statements of Comprehensive IncomeYears ended December 31,20X6In millions $,except per share dataRevenues $1,400 Cost of goods sold (500)Selling,general and administrative (20) Gain on sale of securities 340Income1,220 before taxIncome tax(320) expenseEquity in earnings of unconsolidated investee 100Net income $1,000 Less:net income attributable to the noncontroling interest (100) Net income attributable to to FSP corp stockholders 2000 Earnings per share 1.25Basic anddilutedOther comprehensive loss,net of tax:Change in foreign currency translation adjustments 80Change in unrealized gains related to available-for-sale11securitiesEquity in unrealized losses on available-for-sale securities of(8)unconsolidated investeeChange in unrealized gains on cash flow hedges 15Change in prior service cost ande unrecognized los for(150) defined benefit pension plansChange in fair value attributable to instrument-specific credit5 risk of liabilities measured at fair value under the air valueoptionOther comprehensive loss (47)Comprehensive income $953 b. Sample consolidated statement of comprehensive income(that would follow the consolidated statement of income)FSP CorpConsolidated Statements of Comprehensive IncomeYears ended December 31,20X6In millions $,except per share dataNet income $1,000 Other comprehensive loss,net of tax:Change in foreign currency translation adjustments 80 Net changes related to available-for-saqle securities:Unrealized gains during period 13Reclassifications of losses to net income (2)Equity in unrealized losses on available-for-sale securities of(8)unconsolidated investeeChange in unrealized gains/losses on cash flow hedges:Unrealized gains during period 43Reclassifications of losses to net income (28）15Change in fair value attributable to instrument-specific credit5 risk of liabilities measured at fair value under the air valueoptionChange in defined benefit pension plans:prior sevices cost arising during period (160)Net loss arising during period (10)Less:amoritization of prior services cost included in net20 (150)perodic pension costOther comprehensive loss (17)Comprehensive income $953Less:net income attributable to the noncontroling interest (220) Comprehensive income attributable to FSP Corp stockholders xxxFSP CorpConsolidated Statements of OperationsFor the years ended December 31,20X6 ,20X5,and 20X420X6 20X5 20X4FSP chapter or section referencein millions $,except per sharedatain millions $,exceptper sharedatain millions $,except per sharedataCash flow from operating activities:NetincomeAdjustments to the reconcile net income to net cash provided by (used in)operating activities:Accretion (amoritzation) ofdiscount (premium) on issueddebt securitiesxxx xxx xxx 6.7.2.1（Gain) loss on extinguishmentof debtxxx xxx xxx 6.7.2.2/6.7.2.3 Depreciation and amoritization xxx xxx xxx 6.7.3Amortization of debt issue costs xxx xxx xxx 6.7.3Share-based incentivexxx xxx xxx 6.7.3 compresationImpairment of assets xxx xxx xxx 6.7.3Provision for bad debt expense xxx xxx xxx 6.7.3Inventory obsolescencexxx xxx xxx 6.7.3 impairmentDeferred taxes xxx xxx xxx 6.7.3Noncash provisions for exitxxx xxx xxx 6.7.3 costsLoss (gain) on disposal ofxxx xxx xxx 6.7.3 property and equipment（Income) loss fromxxx xxx xxx 6.7.3.2 equity-method investments,netof dividends receviedForeign currency transactions xxx xxx xxx 6.9Changes in operating assets and liabilities,net of effects of businessesacquired:Decrease (increase) in tradexxx xxx xxx 6.4.2 recevablesDecrease (increase) in accountsreceivable securitizationxxx xxx xxx 6.4.2 programDecrease (increase) inxxx xxx xxx 6.4.2 inventoriesDecrease (increase) in otherxxx xxx xxx 6.4.2 assets,netIncrease (decrease) in accountsxxx xxx xxx 6.4.2 payableIncrease (decrease) inaccruedxxx xxx xxx 6.4.2 liabilitiesIncrease (decrease) in incomexxx xxx xxx 6.4.2 taxes payableIncrease (decrease) in otherxxx xxx xxx 6.4.2 liabilities,netNet cash provided by (used in)xxx xxx xxx 6.7.3 operating acticitiesCash flows from investing activities:Acquisition [sale] of equityxxx xxx xxx 6.7.1 securitiesAcquisition [proceeds from sale]xxx xxx xxx 6.7.1.1 of property,plant,andequipmentAcquisition [sale] of a businessxxx xxx xxx 6.7.1.2 net of cash and cash equivalentsacquired [or sold]Impact to cash resulting fromxxx xxx xxx 6.7.1 initial comsolidation[deconsolidation]Comtributions and advances toxxx xxx xxx 6.7.1.4 joint venturesNet cash provided by (used in)xxx xxx xxx 6.7.1 investing acticitiesCash flows from investing activities:Bank overdrafts xxx xxx xxx 6.5.3Payment of contingentxxx xxx xxx 6.7.1.2 comsiderationproceeds from debt xxx xxx xxx 6.7.2Repayment of debt xxx xxx xxx 6.7.2Payments of debt issue costs xxx xxx xxx 6.7.2 Dividends paid xxx xxx xxx 6.7.2Net payments of short-termxxx xxx xxx 6.7.2 borrowingsRepurchases of equity securities xxx xxx xxx 6.7.2 proceeds from debt xxx xxx xxx 6.7.2Acquisition of common stock forxxx xxx xxx 6.7.2.7 tax withholding obligationsDistributions to noncontrolingxxx xxx xxx 6.7.2.8 interestsPrincipal payments underxxx xxx xxx 6.7.2 capital lease obligationsNet activity from derivativeswith an other-than-insignificantxxx xxx xxx 6.7.2.9 financing elementNet cash provided by (used in)xxx xxx xxx 6.7.2 financing acticitiesEffect of exchange ratechanges on cash,cashxxx xxx xxx 6.9 equivalents and restricted cashCash.cash equivalents,and restricted cash:Net change during the period xxx xxx xxx 6.5Balance,begining of period xxx xxx xxx 6.5Balance,end of period $xxx $xxx $xxx 6.5 Supplemental cash flow information:Cash paid for interest,net of$xxx $xxx $xxx 6.4.2 amounts capitalizedCash paid for income taxes xxx xxx xxx 6.4.2 Noncash investing and financing activity xxx xxx xxx 6.7Statement of Changes In Stockholders’EquityFSP CorpConsolidated Statements of changes in stockholders' equityFor the years ended December 31,20X6(in millions $,except per share data)Common shares Amnt Preferredshares Amnt APICRetainedearnings AOCITotalFSPCorpstock-holdersequtyNoncontrollinginterestsTotalequityBalance atDecember31,2015xx $xx xx $xx $xx $xx $xx $xx $xx $xx Net income xx xx xx xxOthercomprehensiveincome,netxx xx xx xxStock-basedcompensationxx xx xx xx xx Tax benefit fromstock plansxx xx xx Common stockissuedxx xx xx xx xx Retirement ofcommon shares(xx) (xx) (xx) (xx) (xx) (xx)Cash dividendsdeclared ($0.xx pershare)(xx) (xx) (xx)Stock dividendsdeclaredxx xx xx (xx)Conversion ofpreferred sharesinto commonsharesxx xx (xx) (xx)Purchase ofshares fromnoncontrollingintrrests(xx) xx (xx) (xx) (xx)Balance atDecember31,2015xx $xx xx $xx $xx $xx $xx $xx $xx $xx。
一般企业财务报表格式(英文版)
Appendix: Formats of Financial Statements for General EnterprisesBalance SheetForm AF-01 Prepared by: Month: Date: Year: Monetary Unit:Assets Endingbalance BeginningbalanceLiabilities & Owners’ (Stockholders’) Equity EndingbalanceBeginningbalanceCurrent assets:Current liabilities: Monetary funds Short-term loansFinancial assets that are measured at fair value and whose changes are included in the current profits and losses Financial liabilities that are measured at fair value and whose changes are included in the current profits and lossesDerivative financial assets Derivative financial liabilitiesNotes receivable Notes payableAccounts receivable Accounts payableAdvances to suppliers Advances from customersInterest receivable Employee compensation payable Dividend receivable Taxes payableOther receivables Interest payableInventories Dividend payableAssets held for sale Other payablesNon-current assets due within a year Liabilities held for saleOther current assets Non-current liabilities due within a year Sub-total of current assets Other current liabilitiesNon-current assets:Sub-total of current liabilities Financial assets available for sale Non-current liabilities:Held-to-maturity investments Long-term borrowingsLong-term receivables Bonds payableLong-term equity investment Including: preferred sharesReal estate investments Perpetual bondsFixed assets Long-term payablesConstruction in progress Special payablesConstruction materials Estimated liabilitiesDisposal of fixed assets Deferred incomeProductive biological assets Deferred income tax liabilitiesOil and gas assets Other non-current liabilities Intangible assets Sub-total of non-current liabilities Development expenditure Total liabilitiesGoodwill Owners’ (stockholders’) equity:Long-term prepaid expenses Paid-in capital (or stock)Deferred income tax assets Other equity instrumentsOther non-current assets Including: preferred sharesSub-total of non-current assets Perpetual bondsCapital surplusLess: treasury sharesOther comprehensive incomeSurplus reserveUndistributed profitTotal owners’ (stockholders’) equityTotal assets Total liabilities & owners’ (stockholders’) equityNotes to newly added items:1. The newly added item of “Assets held for sale” reflects the ending book value of non-current assets classified as the category of being held for sale as well as current assets and non-current assets in the disposal groups classified as the category of being held for sale on the balance sheet date. The item shall be stated at an amount determined by the ending balance in the “Assets held for sale” account newly established under the category of assets after deducting the ending balance in the “Provision for impairment of assets held for sale” account.2. The newly added item of “Liabilities held for sale” reflects the book value of the liabilities in disposal groups that directly relate to the assets classified as the category of being held for sale on the balance sheet date. The item shall be stated according to the ending balance in the “Liabilities held for sale” account newly established under the category of liabilities.Income StatementForm AF-02 Prepared by: Month: Date: Year: Monetary Unit:Item Amount for the current period Amount for the priorperiodI. Operating revenueLess: Operating costsTaxes and surchargeSales expensesGeneral and administrative expensesFinancial expensesAsset impairment lossAdd: Income from the changes in the fair value (if losses are incurred, a "-" sign shallbe placed ahead)Investment income (if losses are incurred, a "-" sign shall be placed ahead)Including: Income from investment in associated enterprises and joint venturesAsset disposal income (if losses are incurred, a "-" sign shall be placed ahead)Other incomeII. Operating profit (if losses are incurred, a "-" sign shall be placed ahead)Add: non-operating revenueLess: Income tax expensesIII. Income before tax (if losses are incurred, a "-" sign shall be placed ahead)Less: Income tax expensesIV. Net income (if net losses are incurred, a "-" sign shall be placed ahead)(I) Net income from continuing operations (if net losses are incurred, a "-" sign shall beplaced ahead)(2) Net income from discontinued operations (if net losses are incurred, a "-" sign shallbe placed ahead)V. Other comprehensive income, net of tax(1) Other comprehensive income that cannot be reclassified into profits and losses insubsequent periods1. Changes in the net liabilities or net assets of the re-measured or redefined benefitplan2. Share in other comprehensive income that cannot be reclassified into profits andlosses in subsequent periods by the investee under the equity method…….(II) Other comprehensive income that will be reclassified into profits and losses insubsequent periods1. Share in other comprehensive income that will be reclassified into profits and lossesin subsequent periods by the investee under the equity method2. Profits and losses from changes in fair value of financial assets available for sale3. Profits and losses from reclassification of held-to-maturity investments into financialassets available for sale4. Effective part of profits and losses from cash flow hedge5. Differences arising from the translation of foreign currency financial statements……VI. Total comprehensive incomeVII. Earnings per share(I) Basic earnings per share(2) Diluted earnings per shareNotes to newly added items:1. The newly added item of “Asset disposal income” reflects the gains or losses determined at the time of selling non-current assets (except for financial instruments, long-term equity investments and real estate investments) or disposal groups classified as the category of being held for sale, as well as the gains or losses arising from the disposal of fixed assets, construction in progress, productive biological assets and intangible assets not classified as the category of being held for sale. The gains or losses arising from the disposal of non-current assets in debt restricting and the gains or losses arising from the exchange of non-monetary assets shall also be stated under this item. The item shall be stated on the basis of analysis of the actual amount in the “Profits and losses on the disposal of assets” account newly established under the category of profits and losses; if losses are incurred, a "-" sign shall be placed ahead.2. The newly added item of “Other income” reflects the government grants, etc. that are recorded into other income. The item shall be stated on the basis of analysis of the actual amount in the “Other Income” account newlyestablished under the category of profits and losses.3. The item of “Non-operating revenue” reflects the income other than the operating revenue realized by an enterprise, which mainly includes the gains on debt restructuring, government grants that do not relate to the daily activities of the enterprise, gains on inventory surplus, gains on donation, etc. The item shall be stated on the basis of analysis of the actual amount in the “Non-operating revenue” account.4. The item of “Non-operating expenditures” reflects the expenditures irrelevant to operation of an enterprise, which mainly includes the losses on debt restructuring, expenditures for public welfare donations, abnormal losses, inventory losses, losses on damage or scrap of non-current assets, etc. The item shall be stated on the basis of analysis of the actual amount in the “Non-operating expenditures” account.5. The new added items of “(I) Net income from continuing operations” and “(II) Net income from discontinued operations” reflect the net profit that relates to the continuing operations and the net profit that relates to the discontinued operations respectively; if net losses are incurred, a "-" sign shall be placed ahead. The two items shall be stated according to the relevant provisions of the Accounting Standards for Business Enterprises No.42 - Non-current Assets and Disposal Groups Held for Sale and Discontinued Operations.Cash Flow StatementForm AF-03 Prepared by: Month: Date: Year: Monetary Unit:Item Amount for the current period Amount for the priorperiodI. Cash flows from operating activitiesCash received from the sale of goods or rendering of servicesRefunds of taxesOther cash receipts 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 type of taxesOther cash payments relating to operating activitiesSub-total of cash outflows from operating activitiesNet cash flows from operating activitiesII. Cash flows from investing activitiesCash received from return of investmentsCash received from return on investmentNet cash received from the sale of fixed assets, intangible assets and other long-termassetsNet cash received from the disposal of subsidiaries and other business entitiesOther cash receipts relating to investing activitiesSub-total of cash inflows from investing activitiesCash paid to acquire fixed assets, intangible assets and other long-term assetsCash paid to acquire investmentsNet cash paid to acquire subsidiaries and other business entitiesOther cash payments relating to investing activitiesSub-total of cash outflows from investing activitiesNet cash flows from investing activitiesIII. Cash flows from financing activitiesCash received from investments by othersCash received from borrowingsOther cash receipts relating to financing activitiesSub-total of cash inflows from financing activitiesCash repayments of amounts borrowedCash paid for distribution of dividends or profits and for interest expenses Other cash payments relating to financing activitiesSub-total of cash outflows from financing activitiesNet cash flows from financing activitiesIV. Effect of changes in foreign exchange on cash and cash equivalents V. Net increase in cash and cash equivalentsIncluding: Cash and cash equivalents at the beginning of the periodVI. Cash and cash equivalent at the end of the periodStatement of Changes in Owners’ (Stockholders’) EquityForm AF-04 Prepared by: Year: Monetary Unit:Item Amount for the current year Amount for the prior yearPaid-in capital (or stock)Other equity instruments CapitalsurplusLess:TreasurysharesOthercomprehensive incomeSurplusreservesUndistributedprofitTotalowners’equityPaid-incapital(orstock)Other equity instruments CapitalsurplusLess:TreasurysharesOthercomprehensiveincomeSurplusreservesUndistributed profitTotalowners’equity PreferredsharesPerpetualbondsOthers PreferredsharesPerpetualbondsOthersI. Balance at the end of theprior yearAdd: Changes inaccounting policies Error correction in theprior periodsOthersII. Balance at the beginning of the currentyearIII. Increase/decrease in the current year (in the case of decrease, a “-” sign shall be placed ahead) (I) Total comprehensiveincome(II) Owners’ capital contribution and reduction1. Ordinary shares contributed by owners2. Capital contributed by other equity instrumentholders3. Share-based payments recorded into owners’equity4. Others(III) Profit distribution 1. Appropriation of surplusreserve2. Distribution to owners(shareholders)3. Others(IV) Internal conversion of owners’ equity1. Conversion of capital surplus into capital (orstock)2. Conversion of surplus reserves into capital (orstock)3. Use of surplus reserve for recovery of losses4. OthersIV. Balance at the end of the current year。
英文财务报表（模板）
英文财务报表（模板）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Amortisation of intangible assets长期待摊费用摊销Amortisation 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 expensesLosses (gains) on disposal of fixed assets, intangible assets and other long-term assets 处置固定资产、无形资产和其他长期资产的损失（减、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 operatingactivities2.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。
信用减值损失英文版财务报表模板
信用减值损失英文版财务报表模板Credit Impairment Loss Financial Statement TemplateIntroduction:When a company provides credit to customers or makes loans, it faces the risk of not being able to collect the full amount owed. In financial accounting, this risk is recognized by recording a credit impairment loss. This loss reflects the decrease in value of an asset due to the creditworthiness of the debtor.The following is a template for presenting credit impairment losses on financial statements in accordance with accounting standards:Balance Sheet:AssetsCash and cash equivalentsAccounts receivableLess: Allowance for credit impairment lossesNet accounts receivableIncome Statement:Net salesCost of goods soldGross profitOperating expensesOperating income before credit impairment lossesCredit impairment lossesOperating income after credit impairment lossesNotes to the Financial Statements:1. Credit Impairment Losses:The credit impairment losses recorded in the period should be disclosed in the notes to the financial statements. This disclosure should include the amount of losses recognized, the nature of the assets impaired, and the assumptions used to calculate the losses.2. Allowance for Credit Impairment Losses:The allowance for credit impairment losses should be disclosed separately on the balance sheet. This allowance represents the estimated credit losses that have not yet been realized but are expected to occur in the future.3. Credit Risk Exposure:The company should disclose the nature and extent of its credit risk exposure in the notes to the financial statements. This disclosure should include information about the company's credit policies, the credit quality of its customers, and any concentrations of credit risk.Conclusion:Properly accounting for credit impairment losses is essential for presenting a true and fair view of a company's financial position and performance. By following the template provided above and providing detailed disclosures in the notes to the financial statements, companies can effectively communicate their credit risk exposure to stakeholders.。
财务报表(中英文版)【可编辑范本】
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 ｔerｍinvestmｅｎｔs 应收票据Nｏｔes ｒeceivabｌe 应收股利Diviｄeｎｄreｃｅivａblｅ应收利息Ｉnterｅsｔｒecｅｉvablｅ应收帐款Accounts receiｖaｂle其他应收款Oｔｈｅｒreceivａblｅs预付帐款Accouｎｔs prｅｐaiｄ期货保证金Futuｒe gｕａｒantee 应收补贴款Allｏwancｅreceivaｂle 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Pｒepａidａｎdｄefeｒred ｅxpenses 待处理流动资产净损失Uｎsｅtｔled G／Ｌｏn ｃurｒenｔassets 一年内到期的长期债权投资Ｌoｎg-tｅr ｍdebeｎtuｒe invｅstｍenｔfaｌling due in a yaear 其他流动资产Ｏtｈer cuｒreｎt asset ｓ流动资产合计Totalｃurｒent assｅts 长期投资：Loｎg-tｅｒｍｉｎveｓtmｅｎｔ:其中:长期股权投资Iｎｃluｄing lｏng term eqｕity inveｓtmｅｎｔ长期债权投资Ｌｏｎg ｔｅrm sｅｃｕｒｉｔｉeｓinvestmｅnt＊合并价差Ｉｎcorporaｔingｐriｃe 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 fixeｄａssｅtｓ固定资产净额Ｎｅt ｖalue of fixed asseｔs 固定资产清理Dispｏsal oｆfｉxeｄassets 工程物资Project material 在建工程Ｃonstructiｏn ｉｎＰroｇress 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 usｅｒigｈts 递延资产（长期待摊费用)Dｅfeｒred assetｓ其中:固定资产修理Includ ｉnｇ: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 approｖeｄreservinｇmａterials 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Ｎoteｓpａyablｅ应付帐款Aｃcounts payａb1ｅ预收帐款Ａdｖanｃes fｒｏm cｕｓｔomers 应付工资Acｃｒｕeｄｐaｙrｏ１ｌ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Oｔheｒpaｙabl ｅto goｖeｒnｍent 其他应付款Ｏther credｉtｏrs 预提费用Pｒｏviｓion fｏr eｘpense ｓ预计负债Accrued lｉabilitｉes一年内到期的长期负债Long term lｉａbiｌiｔies ｄueｗithin 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 lonｇteｒｍlｉabilities 递延税款贷项Deferreｄtaxａｔion credit 负债合计Ｔoｔal lｉabilｉｔies＊少数股东权益Minorityｉｎterｅstｓ实收资本(股本) SuｂｓcｒibeｄCａpitaｌ国家资本Ｎational caｐitaｌ集体资本Coｌlectiveｃapital 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Fo ｒeign busineｓsmen"sｃａpitａl 资本公积Ｃaｐitａlｓurｐluｓ盈余公积sｕrpluｓreseｒve 其中:法定盈余公积Inｃluding：stａtuｔorｙsurplus reserｖe公益金ｐublicwelfaｒe ｆｕnｄ补充流动资本Supplermｅｎtary ｃurrenｔcａpｉtaｌﻫ＊未确认的投资损失(以“—”号填列) Uｎaｆfirｍｅd invｅstｍent losｓ未分配利润Retaineｄｅarnings 外币报表折算差额Convｅrted diffｅrｅｎcｅin Forｅign Curｒency Staｔemeｎts所有者权益合计Toｔaｌshareholder”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 oｆp ｒoｄｕctｓ其中：出口产品销售收入Including：Exportｓales 减：销售折扣与折让Le ｓｓ：Ｓalesｄisｃount ａｎd ａlｌowａｎces 产品销售净额Net ｓalesｏf products 减:产品销售税金Leｓs:Saleｓｔax产品销售成本Ｃoｓｔof saｌes 其中：出口产品销售成本Iｎcluding：Cosｔoｆexｐort saｌｅs产品销售毛利Grosｓprｏfiｔｏn sales 减:销售费用Ｌess：Sellinｇｅｘpenses 管理费用Geｎeral anｄａｄｍｉnistrativｅexpｅｎseｓ财务费用Fｉnaｎcial expeｎｓes其中:利息支出(减利息收入) In ｃludiｎg：Interest expｅｎses (minｕsinterest iｈｃoｍe) 汇兑损失(减汇兑收益)Exｃhａｎge losses（minuｓeｘｃhａnge 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Operaｔｉnｇprofit 加：投资收益Adｄ：Incoｍｅｏn iｎｖesｔmｅnt 加：营业外收入Ａdd:Noｎ—operatｉnｇｉncome减:营业外支出Less:Ｎon—oｐeｒatinｇexpeｎses 加:以前年度损益调整Ａdd：adjuｓtmenｔoｆloｓｓand gaｉn foｒprevｉous yｅarｓ利润总额Tｏtaｌpｒｏfit 减:所得税L ｅsｓ：Income taｘ净利润Nｅt profit ＝=======＝＝=＝＝==============＝=＝=========＝＝====＝======＝＝=＝=＝====＝===现金流量表Cash Ｆlows Ｓtatement ﻫPrepａred ｂｙ:Ｐｅriod:Unit: ﻫＩtemｓ1。
英文财务报表(模板)
英文财务报表(模板) Title: Financial StatementsI. Income Statement(in currency)Revenue: xxxCost of Goods Sold: xxxGross Profit: xxxOperating Expenses: xxxOperating Income: xxxNon-Operating Income: xxxNet Income: xxx1II. Balance Sheet(in currency)Assets:Current Assets:Cash: xxxAccounts Receivable: xxxInventory: xxxLong-term Assets:Property, Plant, and Equipment: xxx Intangible Assets: xxxTotal Assets: xxxLiabilities:Current Liabilities:2Accounts Payable: xxxShort-term Debt: xxxLong-term Liabilities:Long-term Debt: xxxTotal Liabilities: xxxEquity:Shareholder's Equity: xxxRetained Earnings: xxxTotal Equity: xxxIII. Cash Flow StatementOperating Activities:Cash Inflows:3Cash collections from customers: xxxInterest received: xxxCash Outflows:Payment to suppliers: xxxSalary and wages payments: xxxUtility and overhead payments: xxxNet Cash from Operating Activities: xxxInvesting Activities:Cash Inflows:Proceeds from sale of property, plant, and equipment: xxx Cash Outflows:Purchase of property, plant, and equipment: xxxNet Cash used in Investing Activities: xxx4Financing Activities:Cash Inflows:Proceeds from issuance of long-term debt: xxx Cash Outflows:Repayment of long-term debt: xxxNet Cash used in Financing Activities: xxxNet increase/(decrease) in Cash: xxxIV. Notes to financial statements- Explanation of significant accounting policies- Breakdown of revenue by product/service- Detailed list of property, plant, and equipment- Summary of long-term debt obligations5Note: This template serves as a starting point and can be customized based on the specific requirements and format preferences of your organization.6。
财务报表大全(中英文对照版)
LINENO
YEAR
YEAR
LIABLITIES AND OWNER'EQUITY
行次及所 LINE NO
年初数所有者 AT BEG OF YEAR
流动资产
CURRENT ASSETS EQUI
流动负债:
CURRENT LIABILITIES
现金
Cash on handIT
1
短期借款
Short term loansS
42
银行存款
Cash in bankloan
2
应付票据
Notes payableansS
43
有价债券
Marketable securities
4
应收票据
Notes receivableetie
5
应收帐款
Accounts receivablees
信用减值损失英文版财务报表模板
信用减值损失英文版财务报表模板全文共3篇示例，供读者参考篇1Title: Financial Statement Template for Credit Impairment LossIntroduction:Credit impairment loss is an important aspect of financial reporting that reflects the potential losses that a company may face due to the non-repayment of loans and other credit assets. This article provides a template for a financial statement that includes a detailed analysis of credit impairment loss.Financial Statement Template:Company Name: ________________ Date: ________________Financial Statement for the year ended ________________Balance Sheet:AssetsCash and cash equivalents $___________Accounts Receivable $___________Less: Credit Impairment Loss $(__________) Net Accounts Receivable $___________ Inventory $_____________Total Assets $__________LiabilitiesAccounts Payable $____________Total Liabilities $____________Income Statement:Net Sales $___________Cost of Goods Sold $___________Gross Profit $___________Operating Expenses $___________Net Income before Tax $___________ Credit Impairment Loss $(__________)Net Income after Tax $___________ Statement of Cash Flows:Cash from Operating Activities $___________Cash from Investing Activities $___________Cash from Financing Activities $___________Net Increase (Decrease) in Cash $___________Analysis of Credit Impairment Loss:The company incurred a credit impairment loss of$___________ during the year ended ________________. This loss was primarily due to the non-repayment of loans by customers and the decline in the value of certain credit assets. The company has implemented credit risk management strategies to minimize such losses in the future.Conclusion:This financial statement template provides a comprehensive analysis of credit impairment loss and its impact on the company's financial performance. It is important for companies to regularly assess and report their credit impairment loss to investors and stakeholders to maintain transparency and credibility in financial reporting.Note: This template is for illustrative purposes only and should be customized according to the specific requirements of the company.End of Document.篇2Credit Impairment Loss Financial Statement TemplateIntroductionA credit impairment loss is a provision that a company sets aside to cover potential losses on loans or investments that have become impaired. When an asset's value is impaired, it means that the fair value of the asset is less than its carrying amount on the balance sheet. In financial reporting, companies are required to disclose their credit impairment losses on their financial statements to provide investors and stakeholders with a clear picture of the company's financial health.The following is a template for a financial statement showing credit impairment losses:Example CompanyIncome Statement for the Year Ended December 31, 20XXRevenue:- Sales Revenue: $XXX- Other Income: $XXXTotal Revenue: $XXXExpenses:- Cost of Goods Sold: $XXX- Selling and Administrative Expenses: $XXX - Depreciation: $XXX- Interest Expense: $XXX- Credit Impairment Loss: $XXXTotal Expenses: $XXXNet Income: $XXXBalance Sheet as of December 31, 20XX Assets:- Cash: $XXX- Accounts Receivable: $XXX- Inventory: $XXX- Equipment: $XXX- Investment: $XXXTotal Assets: $XXXLiabilities:- Accounts Payable: $XXX- Loans Payable: $XXXTotal Liabilities: $XXXEquity:- Common Stock: $XXX- Retained Earnings: $XXXTotal Equity: $XXXTotal Liabilities and Equity: $XXXNotes to the Financial Statements:1. Credit Impairment Loss: The company has recognized a credit impairment loss of $XXX during the year. This provision is based on an assessment of the company's loans and investments that have become impaired.2. Measurement of Credit Impairment Losses: The credit impairment losses are determined based on the expected credit losses model as per the requirements of the accounting standards.3. Risks and Uncertainties: The company faces risks and uncertainties in its credit portfolio, which could result in further credit impairment losses in the future. The management regularly assesses these risks and updates its provisions accordingly.4. Going Concern: The company's financial statements have been prepared on a going concern basis, assuming that the company will continue its operations in the foreseeable future and will be able to meet its financial obligations.This template provides a basic format for disclosing credit impairment losses on financial statements. Companies should customize the template to suit their specific requirements and ensure that all relevant disclosures are made in accordance with the applicable accounting standards. Investors and stakeholders rely on these disclosures to make informed decisions about the company's financial performance and outlook.篇3Impairment loss on financial assets is a significant issue for organizations, as it can impact the financial stability and performance of a company. The recognition and measurement of impairment loss on financial assets are critical aspects offinancial reporting, and companies must adhere to relevant accounting standards and regulations when reporting on such losses.When a company estimates that the recoverable amount of a financial asset is less than its carrying amount, it is required to recognize an impairment loss on the asset. Impairment losses are recognized in the income statement and reduce the carrying amount of the impaired financial asset. The impairment loss is calculated as the difference between the carrying amount of the asset and its recoverable amount.The recoverable amount of a financial asset is the higher of the asset's fair value less costs to sell and its value in use. Fair value is determined based on observable market prices, while value in use is the present value of expected cash flows from the asset. Companies must conduct regular assessments to determine whether impairment losses are required for their financial assets.The financial statements of a company must disclose information on impairment losses recognized during a reporting period. This includes details on the nature and amount of the impairment loss, the financial assets impaired, and the reasons for the impairment. Additionally, companies must provideinformation on the methodology used to determine the recoverable amount of impaired assets.The following is a template for reporting impairment losses on financial assets in a company's financial statements:[Company Name]Notes to the Financial StatementsFor the Year Ended [Date]Impairment Loss on Financial AssetsDuring the year, the Company recognized impairment losses on financial assets as follows:| Financial Asset | Carrying Amount | Recoverable Amount | Impairment Loss ||-------------------------------|-----------------|--------------------| -----------------|| [Asset 1] | [$Amount] | [$Amount] | [$Amount] || [Asset 2] | [$Amount] | [$Amount] | [$Amount] || [Asset 3] | [$Amount] | [$Amount] | [$Amount] |The Company conducted impairment assessments in accordance with relevant accounting standards. The recoverable amounts of the impaired assets were determined based on [insert methodology]. The impairment losses recognized in the income statement for the year ended [Date] totaled [$Amount].Management believes that the impairment losses recognized accurately reflect the recoverable amounts of the impaired financial assets. The Company will continue to monitor the carrying amounts and recoverable amounts of its financial assets to ensure the proper recognition of impairment losses in future periods.[Signature][Name][Title][Date]This template provides a structured format for reporting impairment losses on financial assets in a company's financial statements. Companies should adapt the template to their specific circumstances and provide additional information asnecessary to comply with reporting requirements. Proper disclosure of impairment losses is essential for transparent and accurate financial reporting.。
财务报告财务报表英文版
XX Co., Ltd. Annual Audit Report YZXXZ () No. 2XX56XX Certified Public Accountants Co., Ltd.ContentI. Audit report Page 1-2II. Financial statements Page 3-6 (i) Balance Sheet Page 3 (ii) Income Statement Page 4 (iii) Cash Flow Statement Page 5 (iv) Change Statement of Owners’ Equity Page 6III. Explanatory notes of financial statements Page 7-23XX CERTIFIED PUBLIC ACCOUNTANTS CO., LTDAudit ReportYZXXZ () No. 2XX56XX Co., Ltd.,We have audited the accompanying financial statements of XX Co., Ltd. (hereinafter referred to as “your company”), including the balance sheet as at December 31, , the income statement, cash flow statement and change statement of owners’ equity of as well as explanatory notes of financial statements.I. Management’s responsibility for the financial statementsManagement of your company is responsible for the preparation and fair presentation of financial statements. This responsibility includes: (1) preparing the financial statements and reflecting fair representation in accordance with provisions of the Accounting Standards for Business Enterprises; (2) designing, implementing andmaintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.II. Auditor’s responsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with provisions of the Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the certified public accountants consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that area appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. Audit opinionIn our opinion, the financial statements of your company have been prepared in accordance with provisions of the Accounting Standards for Business Enterprises in all material aspects, and present fairly the financial position of your company as of December 31, and the results of its operations and cash flows of .XX Certified Public Accountants Co., Ltd. Chinese Certified Public Accountant: Guangdong, China Chinese Certified Public Accountant:February 29,Balance SheetDecember 31,KQ 01 Enterprise name: XX Co., Ltd.Unit: RMB YuanInterest receivable Employees’ compensationpayableDividend receivable Tax payableOther accounts receivable Interest payable Inventory Dividend payableAssets divided as availableassets for saleOther accounts payableNon-current assets due within 1 year Liabilities divided as available liabilities for saleOther current assets Non-current liabilities duewithin 1 yearTotal current assets Other current liabilitiesTotal current liabilitiesNon-current liabilities:Long-term borrowingsBonds payableIncluding: Preferred sharesPerpetual capital securitiesLong-term account payableLong-term employees’compensation payableNon-current assets: Special payablesAvailable for sale financialAccrued liabilitiesassetsHeld-to-maturity investments Deferred incomeLong-term account receivable Deferred tax liabilitiesLong-term equity investment Other non-current liabilities Investing real estate Total non-current liabilitiesFixed asset7Total liabilitiesProject in construction Owners’ equity (orshareholders’ equity)16 Engineering material Paid-in capital (or sharecapital)Fixed asset disposal Other equity instruments Production biological assets Including: Preferred sharesOil and gas assets Perpetual capital securities2Income StatementYear ofKQ 02 Enterprise name: XX Co., Ltd.Unit: RMB YuanPlus: Non-business income5 Including: Gain from non-current asset disposalMinus: Non-business expenditure6 Including: Loss from non-current asset disposalIII. 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 andloss in future1. Changes for net liability or net asset of remeasured and resetbenefit plan2. Shares enjoyed in other comprehensive incomes not reclassifiedinto profit and loss by the invested unit(ii) Other comprehensive incomes reclassified into profit and lossin future1. Shares enjoyed in other comprehensive incomes reclassifiedinto profit and loss by the invested unit in future4Cash Flow StatementYear ofKQ 03 Enterprise name: XX Co., Ltd.Unit: RMB YuanII. Cash flow from investing activities:Cash flow from disposal of investmentsCash received from returns of investmentsCash received from incomes on investmentsNet cash received from disposal of fixed assets, intangible assets and other long-term assetsOther cash received relating to investing activitiesSub-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 other business unitsOther cash payments relating to investing activitiesSub-total of cash outflows from investing activitiesNet cash flows from investing activitiesIII. Cash flows from financing activities:5。
英文财务报表（模板）
英文财务报表（模板）Your Company NameBalance SheetsDateTY LY 资产Assets流动资产Current assets:货币资金Bank and Cash--短期投资Current InvestmentInventories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Accounts 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-Finance lease receivables due within one year一年内到期的应收融资租赁款-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 of Fixed assets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$$ -固定资产合计Net fixed assets-无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets 无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease –Unguaranteed residual values融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets 递延税项Deferred Tax递延税款借项Deferred Tax assets$ 资产总计Total assets#REF!-负债及所有者（或股东）权益Liabilities and owner's equity流动负债Current liability短期借款Short-term loans --应付票据Notes payable应付账款Accounts payable --已结算尚未完工款--预收账款Advance from customers --应付工资Payroll payable --应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable --其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue --一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liabilities长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability --递延税项Deferred Tax 递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve$$ -所有者（或股东）权益合计T otal owner's equity-$Total liabilities and stockholders- $ -。
英文财务报表
Uint:RMB 单位：元
Current Amount 本期金额
Current Yearnt 利 润 表
Period：
Name of enterprise： 编制单位： Item 项目
一、Revenue 营业收入 Less：Cost of Sales 减：营业成本 Sales Tax 营业税金及附加 Selling & Distribution Expense 销售费用 G＆A Expense 管理费用 Finance Expense 财务费用 Loss Of Impairment Of Assets 资产减值损失 Add：Changes In Fair Value Gains( - means loss) 加：公允价值变动收益（亏损以“-”号填写） Investment Income 投资收益 Among them：the associated enterprises and joint venture enterprise investment gains 其中：对联营企业和合营企业的投资收益 二、 Profit from Operation ( - means loss) 营业利润（亏损以“-”号填写） Add：Non-operating Income 加：营业外收入 Less: Non-operating Expense 减：营业外支出 Among them：disposal of non-current assets loss 其中：非流动资产处置损失 三、Profit before Tax( - means loss) 利润总额（亏损以“-”号填写） Less： Income Tax 减：所得税费用 四、 Net profit ( - means loss) 净利润（亏损以“-”号填写） 五、Income Per Share： 每股收益： （一）Primary Income Per Share 基本每股收益 （二）Diluted Earning Per Share 稀释每股收益
中英文财务报表空白模板(金融非金融完整版)
项
流动负债：Current liability 短期借款 Short-term loans
目 ITEM
行次 LINE NO
企财01表 MONETARY UNIT:金额单位：元 期末余额 年初余额 AT BEG.OF YEAR AT END OF PERIOD
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33
一年内到期的非流动负债 Non-current liabilities maturing wit Other current liability 流动负债合计 Total current liability 非流动负债： Long-term liability
长期借款 Long-term liability 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 预计负债 Accrued liabilities
201*年资产负债表 BALANCE SHEET
编制单位： NAME OF ENTERPRISE: 201*年12月31日
行次 LINE NO
项
流动资产：CURRENT ASSETS: 货币资金 Bank and Cash
目 ITEM
期末余额 AT BEG.OF YEAR
年初余额 AT END OF PERIOD
——
——
66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98
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。
信用减值损失英文版财务报表模板
信用减值损失英文版财务报表模板Credit Impairment Loss Financial Statement TemplateIntroduction:Credit impairment loss, also known as loan loss provision, refers to the amount set aside by a company to account for potential losses on its loan and credit portfolio. In financial reporting, it is important for companies to accurately measure and disclose their credit impairment losses to provide investors with a clear picture of their financial health.In this article, we will provide a sample financial statement template for reporting credit impairment losses. This template can be used by companies to prepare their financial statements in compliance with accounting standards and regulations.Credit Impairment Loss Financial Statement Template:Company XYZIncome Statement for the Year Ended December 31, 20XXRevenue- Sales Revenue: $X,XXX,XXX- Other Income: $XXX,XXXTotal Revenue: $X,XXX,XXXExpenses- Cost of Goods Sold: $X,XXX,XXX- Operating Expenses: $X,XXX,XXX- Interest Expense: $XXX,XXX- Credit Impairment Loss: $X,XXX,XXXTotal Expenses: $X,XXX,XXXNet Income: $X,XXX,XXXBalance Sheet as of December 31, 20XX Assets- Cash and Cash Equivalents: $X,XXX,XXX- Accounts Receivable: $X,XXX,XXX- Inventory: $X,XXX,XXX- Property, Plant, and Equipment: $X,XXX,XXX - Investment Securities: $X,XXX,XXX- Other Assets: $X,XXX,XXXTotal Assets: $X,XXX,XXXLiabilities- Accounts Payable: $X,XXX,XXX- Short-term Debt: $X,XXX,XXX- Long-term Debt: $X,XXX,XXX- Other Liabilities: $X,XXX,XXXTotal Liabilities: $X,XXX,XXXEquity- Common Stock: $X,XXX,XXX- Retained Earnings: $X,XXX,XXXTotal Equity: $X,XXX,XXXTotal Liabilities and Equity: $X,XXX,XXXNotes to the Financial Statements:1. Credit Impairment Loss:During the year ended December 31, 20XX, Company XYZ recognized a credit impairment loss of $X,XXX,XXX. This amount was calculated based on the company's assessment of potential losses on its loan and credit portfolio.2. Accounting Standards:The credit impairment loss was calculated in accordance with accounting standards and regulations, specifically [insert relevant accounting standard, e.g., IFRS 9 or ASC 326]. The company used a combination of historical data, economic indicators, and other relevant factors to estimate its credit impairment loss.Conclusion:In conclusion, accurate reporting of credit impairment losses is essential for investors to assess the financial health of a company. By following this financial statement template and providing detailed notes to the financial statements, companies can effectively communicate their credit impairment losses and demonstrate transparency in financial reporting.。
中英文版财务报表-资产负债表及利润表
中英文版财务报表资产负债表：1 资产assets11~ 12 流动资产current assets111 现金及约当现金cash and cash equivalents [ɪ'kwɪvələnt]1111 库存现金cash on hand1112 零用金/周转金petty cash/revolving funds1113 银行存款cash in banks1116 在途现金cash in transit1117 约当现金cash equivalents1118 其它现金及约当现金other cash and cash equivalents112 短期投资short-term investment1121 短期投资-股票short-term investments - stock1122 短期投资-短期票券short-term investments - short-term notes and bills1123 短期投资-政府债券short-term investments - government bonds1124 短期投资-受益凭证short-term investments - beneficiary certificates1125 短期投资-公司债short-term investments - corporate bonds1128 短期投资-其它short-term investments - other1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market113 应收票据notes receivable1131 应收票据notes receivable1132 应收票据贴现discounted notes receivable1137 应收票据-关系人notes receivable - related parties1138 其它应收票据other notes receivable1139 备抵呆帐－应收票据allowance for uncollec- tible accounts- notes receivable114 应收帐款accounts receivable1141 应收帐款accounts receivable1142 应收分期帐款installment accounts receivable1147 应收帐款-关系人accounts receivable - related parties1149 备抵呆帐－应收帐款allowance for uncollec- tible accounts - accounts receivable118 其它应收款other receivables1181 应收出售远汇款forward exchange contract receivable1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract1184 应收收益earned revenue receivable1187 其它应收款- 关系人other receivables - related parties1188 其它应收款- 其它other receivables - other1189 备抵呆帐- 其它应收款allowance for uncollec- tible accounts - other receivables121~122 存货inventories1211 商品存货merchandise ['mɝtʃəndaɪs] inventory1212 寄销商品consigned goods1213 在途商品goods in transit1219 备抵存货跌价损失allowance for reduction of inventory to market1221 制成品finished goods1222 寄销制成品consigned finished goods1223 副产品by-products1224 在制品work in process1225 委外加工work in process - outsourced1226 原料raw materials1227 物料supplies1228 在途原物料materials and supplies in transit1229 备抵存货跌价损失allowance for reduction of inventory to market125 预付费用prepaid expenses1251 预付薪资prepaid payroll1252 预付租金prepaid rents1253 预付保险费prepaid insurance1254 用品盘存office supplies1255 预付所得税prepaid income tax1258 其它预付费用other prepaid expenses126 预付款项prepayments1261 预付货款prepayment for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets1281 进项税额VAT paid ( or input tax)1282 留抵税额excess VAT paid (or overpaid VAT)1283 暂付款temporary payments1284 代付款payment on behalf of others1285 员工借支advances to employees1286 存出保证金refundable deposits1287 受限制存款certificate of deposit-restricted1293 业主(股东)往来owners(stockholders) current account1294 同业往来current account with others1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and long-term investments131 基金funds1311 偿债基金redemption fund (or sinking fund)1312 改良及扩充基金fund for improvement and expansion1313 意外损失准备基金contingency fund1314 退休基金pension fund1318 其它基金other funds132 长期投资long-term investments1321 长期股权投资long-term equity investments1322 长期债券投资long-term bond investments1323 长期不动产投资long-term real estate in-vestments1324 人寿保险现金解约价值cash surrender value of life insurance1328 其它长期投资other long-term investments1329 备抵长期投资跌价损失allowance for excess of cost over market value of long-term investments14~ 15 固定资产property , plant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation increments142 土地改良物land improvements1421 土地改良物land improvements1428 土地改良物-重估增值land improvements - revaluation increments1429 累积折旧-土地改良物accumulated depreciation - land improvements143 房屋及建物buildings1431 房屋及建物buildings1438 房屋及建物-重估增值buildings -revaluation increments1439 累积折旧-房屋及建物accumulated depreciation - buildings144~146 机(器)具及设备machinery and equipment1441 机(器)具machinery1448 机(器)具-重估增值machinery - revaluation increments1449 累积折旧-机(器)具accumulated depreciation - machinery151 租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciation - leased assets1529 累积折旧- 租赁权益改良accumulated depreciation - leasehold improvements156 未完工程及预付购置设备款construction in progress and prepayments for equipment 1561 未完工程construction in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscellaneous property, plant, and equipment1588 杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluation increments1589 累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipment16 递耗资产depletable assets161 递耗资产depletable assets1611 天然资源natural resources1618 天然资源-重估增值natural resources -revaluation increments1619 累积折耗-天然资源accumulated depletion - natural resources17 无形资产intangible assets171 商标权trademarks172 专利权patents173 特许权franchise174 著作权copyright175 计算机软件computer software176 商誉goodwill177 开办费organization costs178 其它无形资产other intangibles1781 递延退休金成本deferred pension costs1782 租赁权益改良leasehold improvements1788 其它无形资产-其它other intangible assets - other18 其它资产other assets181 递延资产deferred assets1811 债券发行成本deferred bond issuance costs1812 长期预付租金long-term prepaid rent1813 长期预付保险费long-term prepaid insurance1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets184 长期应收票据及款项与催收帐款long-term notes , accounts and overdue receivables1841 长期应收票据long-term notes receivable1842 长期应收帐款long-term accounts receivable1843 催收帐款overdue receivables1847 长期应收票据及款项与催收帐款-关系人long-term notes, accounts and overdue receivables- related parties1848 其它长期应收款项other long-term receivables1849 备抵呆帐-长期应收票据及款项与催收帐款allowance for uncollectible accounts - long-term notes, accounts and overdue receivables185 出租资产assets leased to others1851 出租资产assets leased to others1858 出租资产-重估增值assets leased to others - incremental value from revaluation1859 累积折旧-出租资产accumulated depreciation - assets leased to others186 存出保证金refundable deposit1861 存出保证金refundable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscellaneous assets - other2 负债liabilities21~ 22 流动负债current liabilities211 短期借款short-term borrowings(debt)2111 银行透支bank overdraft2112 银行借款bank loan2114 短期借款-业主short-term borrowings - owners2115 短期借款-员工short-term borrowings - employees2117 短期借款-关系人short-term borrowings- related parties2118 短期借款-其它short-term borrowings - other212 应付短期票券short-term notes and bills payable2121 应付商业本票commercial paper payable2122 银行承兑汇票bank acceptance2128 其它应付短期票券other short-term notes and bills payable2129 应付短期票券折价discount on short-term notes and bills payable213 应付票据notes payable2131 应付票据notes payable214 应付帐款accounts pay able2141 应付帐款accounts payable2147 应付帐款-关系人accounts payable - related parties216 应付所得税income taxes payable2161 应付所得税income tax payable217 应付费用accrued expenses2171 应付薪工accrued payroll2172 应付租金accrued rent payable2173 应付利息accrued interest payable2174 应付营业税accrued VAT payable2175 应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables2181 应付购入远汇款forward exchange contract payable2182 应付远汇款-外币forward exchange contract payable - foreign currencies2183 买卖远汇溢价premium on forward exchange contract2184 应付土地房屋款payables on land and building purchased2185 应付设备款Payables on equipment2187 其它应付款-关系人other payables - related parties2191 应付股利dividend payable2192 应付红利bonus payable2193 应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other226 预收款项advance receipts2261 预收货款sales revenue received in advance2262 预收收入revenue received in advance2268 其它预收款other advance receipts227 一年或一营业周期内到期长期负债long-term liabilities -current portion2271 一年或一营业周期内到期公司债corporate bonds payable - current portion2272 一年或一营业周期内到期长期借款long-term loans payable - current portion2273 一年或一营业周期内到期长期应付票据及款项long-term notes and accounts payable due within one year or one operating cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人long-term notes and accounts payables to related parties - current portion2278 其它一年或一营业周期内到期长期负债other long-term lia- bilities - current portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)2283 暂收款temporary receipts2284 代收款receipts under custody2285 估计售后服务/保固负债estimated warranty liabilities2291 递延所得税负债deferred income tax liabilities2292 递延兑换利益deferred foreign exchange gain2293 业主(股东)往来owners current account2294 同业往来current account with others2298 其它流动负债-其它other current liabilities - others23 长期负债long-term liabilities231 应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable232 长期借款long-term loans payable2321 长期银行借款long-term loans payable - bank2324 长期借款-业主long-term loans payable - owners2325 长期借款-员工long-term loans payable - employees2327 长期借款-关系人long-term loans payable - related parties2328 长期借款-其它long-term loans payable - other233 长期应付票据及款项long-term notes and accounts payable2331 长期应付票据long-term notes payable2332 长期应付帐款long-term accounts pay-able2333 长期应付租赁负债long-term capital lease liabilities2337 长期应付票据及款项-关系人Long-term notes and accounts payable - related parties 2338 其它长期应付款项other long-term payables234 估计应付土地增值税accrued liabilities for land value increment tax2341 估计应付土地增值税estimated accrued land value incremental tax pay-able235 应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pension liabilities238 其它长期负债other long-term liabilities2388 其它长期负债-其它other long-term liabilities - other28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred revenue2814 递延所得税负债deferred income tax liabilities2861 存入保证金guarantee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscellaneous liabilities损益表：项目ITEMS产品销售收入Sales其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discounts and allowances产品销售净额Net sales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减：销售费用Less：Selling expense管理费用General and administrative expense财务费用Financial expense其中：利息支出(减利息收入) Including：Interest expense ( less interest income ) 汇兑损失(减汇兑收益) Exchange loss ( less exchange gain )产品销售利润Income from main operation加：其他业务利润Add：Income from other operations营业利润Operating income加：投资收益Add：Investment income营业外收入Non-operating income减：营业外支出Less：Non-operating expense加：以前年度损益调整Add：Adjustment to prior year\'s income and expense利润总额Income before tax减：所得税Less：Income tax净利润NET INCOME流动资产：Current asset货币资金Cash（currency fund）Bank短期投资Short-term investment应收票据Notes receivable应收股利Dividends receivable应收利息Interests receivable应收账款Accounts receivable其他应收款Other receivable预付账款Advances to suppliers应收补贴款Subsidies receivable存货Inventories待摊费用Prepaid expenses一年内到期的长期债券投资Long-term investments maturing 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 INVESTMENTS长期股权投资Long-term equity investment长期债权投资Long-term debt investment长期投资合计Total long term investment固定资产：FIXED ASSETS：固定资产原值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Fixed assets-book value工程物资Materials for projects在建工程Construction in progress固定资产清理Disposal of fixed assets固定资产合计Total Fixed Assets无形资产及其它资产INTANGIBLE ASSETS AND OTHER ASSETS:无形资产Intangible assets长期待摊费用Long-term deferred expenses其他长期资产Other long-term assets无形资产及其他资产合计Total intangible assets and other assets递延税项Deferred tax递延税款借项Deferred tax debit资产总计TOTAL ASSETS短期借款Short-term loans应付票据Notes payable应付账款Accounts payable预收账款Advances from customers应付工资Accrued payroll应付福利费Accrued Employee’s welfare expenses应付股利Dividends payable未交税金Taxes payable其他应交款Other taxes and expenses payable其他应付款Other payables预提费用Accrued expenses预提负债Provisions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长期借款Long-term loans应付债券Bonds payable长期应付款Long-term accounts payable专项应付款Specific accounts payable其他长期负债Other long-term liabilities长期负债合计Total long-term liabilities递延税项：Deferred tax递延税款贷项Deferred tax credit实收资本（或股本）Paid-in capital减：已归还投资Less：Investments returned实收资本（或股本）净额Paid-in capital-net资本公积Capital surplus盈余公积Surplus from profits其中：法定公益金Including：statutory public welfare fund未分配利润Undistributed profit所有者权益（或股东权益）合计Total owner`s equity负债及所有者权益（或股东权益）合计TOTAL LIABILITIES AND OWNER`S EQUITY项目ITEMS一、营业收入Income from main减：营业成本Less：Cost of main operation营业税金及附加Tax and additional expense二、经营利润Income from main operation加：其他业务利润Add：Income from other operation 减：营业费用Less：Operating expense管理费用General and administrative expense财务费用Financial expense三、营业利润Operating Income加：投资收益Add：Investment income补贴收入Income from subsidies营业外收入Non-operating income减：营业外支出Less：Non-operating expense四、利润总额Income before tax减：所得税Less：Income tax五、净利润NET INCOME。
财务报表模板全套 e cel
减：固定资产减值准备 工程物资 在建工程 固定资产清理 固定资产合计 无形资产及其他资产 无形资产 长期待摊费用 其他长期资产 无形资产及其他资产合计 递延税项： 递延税款借项
年初数
资产负债表
期末数
负债及权益类 流动负债:
短期借款 应付票据 应付帐款 预收帐款 其他应付款 应付工资 应付福利费 应付股利 应交税金 其他未交款 预提费用 预计负债 一年内到期的长期负债 其他流动负债 流动负债合计 长期负债: 长期借款 应付债券 长期应付款 专项应付款 其他长期负债 长期负债合计 递延税项： 递延税款贷项 负债合计 少数股东权益 所有者权益或股东权益： 实收资本
减：已归还投资 实收资本净额 资本公积 盈余公积
其中：法定公益金 未分配利润 所有者权益合计
年初数
表1 期末数
资产总计 单位负责人： 财务负责人： 制表人：
负债及权益合计
公司名称： 年月日 单位：元
资产类 流动资产：
货币资金 短期投资 应收票据 应收股利 应收利息 应收帐款 预付帐款 应收补贴款 其他应收款 存货 待摊费用 一年内到期的长期债券投资 其他流动资产 流动资产合计 长期投资: 长期股权投资 长期债权投资 长期投资合计 其中：合并价差 固定资产: 固定资产原价
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Your Company Name
Balance Sheets
Date
TY LY 资产Assets
流动资产Current assets:
货币资金Bank and Cash--
短期投资Current Investment
Inventories
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Accounts 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-
Finance lease receivables due within one year
一年内到期的应收融资租赁款-
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 of Fixed assets
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Net 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#REF!-
负债及所有者（或股东）权益Liabilities and owner's 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 liabilities
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：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 owner's equity-
$
Total liabilities and stockholders-
$ -。