现金流量表与资产负债表(xls 页)
利润表、现金流量表、资产负债表
所有者权益（或股东权益）：
实收资本（或股本）
48
资本公积
49
盈余公积
50
未分配利润
51
所有者权益（或股东权益）合计 52
负债和所有者权益（或股东权益）总计 53
0.00 0.00 0.00 0.00 0.00 0.00
年初余额
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
非流动负债合计 负债合计
行次
31 32 33 34 35 36 37 38 39 40
41 42 43 44 45 46 47
期末余额
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
16 17 18 19
固定资产账面价值 20
在建工程
21
工程物资
22
固定资产பைடு நூலகம்理
23
生物性生物资产 24
无形资产
25
开发支出
26
长期待摊费用
27
其他非流动资产 28
非流动资产合计 29
资产合计
30
资产负债表
（适用执行小企业会计准则的企业） 期末余额 年初余额
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
现金流量表和资产负债表、利润表
现金流量表和资产负债表、利润表之间相关项目存在勾稽关系。
（1）现金流量表中的“现金及现金等价物净额”=资产负责表中“货币资金” 期末金额-期初金额（2）现金流量表中“销售商品、提供劳务收到的现金” =损益表中“主营业务收入” + “其他业务收入” +按损益表中（“主营业务收入” + “其他业务收入”）计算的应交税金（应交增值税一一销项税额（参照前面计算方法得来））+资产负债表中（“应收账款”期初数—“应收账款”期末数）+ （“应收票据”期初数—“应收票据”期末数）+ （“预收账款”期末数—“预收账款”期初数）一当期计提的“坏账准备”。
（3）现金流量表中“购买商品、接受劳务支付的现金” =损益表中“主营业务成本” + “其他支出支出” +资产负债表中“存货”期末价值一“存货”期初价值）+应交税金（应交增值税一一进项税额（参照前面计算方法得来））+ （“应付账款”期初数—“应付账款”期末数）+ （“应付票据”期初数—“应付票据”期末数）+ （“预付账款”期末数—“预付账款”期初数）（4 ）现金流量表中“支付给职工及为职工支付的现金” =资产负债表中“应付工资”期末数-期初数+ “应付福利费”期末数-期初数（现在统一在“应付职工薪酬”中核算）+本期为职工支付的工资和福利总额。
（包含在销售费用，管理费用里面）（5）现金流量表中“支付的各项税费（不包括耕地占用税及退回的增值税所得税）”=损益表中“所得税” + “主营业务税金及附加” + “应交税金（应交增值税-已交税金）（本期损益表中营业收入计算的各项税费）”（6）现金流量表中“支付的其他与经营活动有关的现金”=剔除各项因素后的费用：损益表中“管理费用+销售费用+营业外收入一营业外支出”一资产负债表中“累计折旧”增加额（期末数一斯初数）（也就是计入各项费用的折旧，这部分是没有在本期支付现金的）”一费用中的工资（已在“为职工支付的现金”中反映）。
（7）现金流量表中“收回或支付投资所收到或支付的现金”=资产负债表中“短期投资”初和各项长期投资科目的变动数。
资产负债表和现金流量表的对比分析
资产负债表和现金流量表的对比分析资产负债表和现金流量表是企业财务报表中的两个重要文件，用于对企业的经营状况和财务状况进行分析。
它们都反映了企业的经济实力和财务状况，但从不同的角度来进行分析。
资产负债表主要反映了企业在某一时点上的资产、负债和净资产的状况。
资产符合金钱的权益或资源，负债是企业欠别人的钱或负债的群体，净资产是企业资产减去负债的余额。
以资产为例，资产负债表通常将企业的资产划分为长期资产和流动资产两大类。
其中，流动资产是指企业在最近一年内可转换成现金的资产，如现金、应收账款、存货等。
而长期资产主要是指那些不会在一年内转换成现金的资产，如房地产、固定资产等。
类似地，资产负债表也将企业的负债分为长期负债和流动负债两类。
流动负债指在最近一年内到期应偿还的负债；而长期负债是指在一年以上到期或无到期日的债务，如企业发行的债券等。
由资产负债表可知，企业的偿债能力和财务状况。
然而，资产负债表只反映了企业在某一时点上的财务状况。
这就意味着，如果企业在该时点没有发生任何交易，则资产负债表将无法准确反映企业的运营情况。
这时，就需要对现金流量表进行分析。
现金流量表反映了企业在某一期间内（通常是一年）的现金流量状况。
其目的是帮助人们了解企业的现金收入和支出情况，因此，可以从另一个角度展现企业的偿债状况。
现金流量表分为三部分：经营活动现金流量、投资活动现金流量和筹资活动现金流量。
其中，经营活动现金流量主要反映企业在正常运营过程中的收入和支出情况；投资活动现金流量主要描述企业投资的情况，包括购买和出售长期资产等；筹资活动现金流量主要反映企业进行借入或偿还资金的情况。
通过分析现金流量表，可以了解企业的现金收入和支出情况，从而判断企业的现金流量是否稳定。
如果企业的现金流量持续稳定，就说明企业有足够的现金来应对负债，从而提高企业的偿债能力。
因此，通过对资产负债表和现金流量表的对比分析，可以更全面地了解企业的负债状况、偿债能力和现金流量情况。
完整英文版资产负债表、利润表及现金流量表12页word文档
完整英文版资产负债表、利润表及现金流量表2019-02-28 13:33恩,网上看到的,先放空间里以便用得上的时候好找~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 STA TEMENT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 Cash5 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 activities3 Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表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 Cash5 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 OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities3 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5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3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项目项目货币资金现金短期投资短期投资应收票据应收票据应收股利应收股息应收利息应收利息应收帐款应收账款其他应收款其他应收款预付帐款预付帐户期货保证金未来的保证应收补贴款免税额应收款应收出口退税出口退税应收款存货清单其中：原材料包括：原料产成品（库存商品），产成品待摊费用，预付及待摊费用待处理流动资产净损失不了了之g / L的对流动资产一年内到期的长期债权投资长期债券投资下降，是由于在一个yaear 其他流动资产其他流动资产流动资产合计流动资产总额长期投资：长期投资：其中：长期股权投资包括长期股权投资长期债权投资长期证券投资*合并价差把差价长期投资合计总长期投资固定资产原价固定资产成本减：累计折旧减：累计dpreciation固定资产净值固定资产-净值减：固定资产减值准备减：减值的固定资产固定资产净额固定资产净值固定资产清理处置固定资产工程物资工程材料在建工程建设进度待处理固定资产净损失不了了之g / L的固定资产固定资产合计总有形资产无形资产无形资产其中：土地使用权包括使用权递延资产（长期待摊费用）递延资产其中：固定资产修理，其中包括：固定资产修理固定资产改良支出改善的开支，固定资产其他长期资产其他长期资产其中：特准储备物资中，它：特别批准保留的材料无形及其他资产合计总无形资产及其他资产递延税款借项递延借项资产资产总计资产总额资产负债表（续表）资产负债表项目项目短期借款，短期贷款应付票款应付票据应付帐款帐户payab1e预收帐款进步，从顾客应付工资累积payro1l应付福利费支付的福利应付利润（股利）利润payab1e应交税金应缴税项其他应交款其他支付给政府其他应付款其他债权人预提费用提供开支预计负债累计负债一年内到期的长期负债长期负债一年内到期其他流动负债其他流动负债流动负债合计流动负债总额长期借款长期借款，应付应付债券应付债券长期应付款长期应付帐款专项应付款特别应付帐款其他长期负债其他长期负债其中：特准储备资金，其中包括：特别储备基金长期负债合计总额长期负债递延税款贷项递延税项抵免负债合计负债总额*少数股东权益少数股东权益实收资本（股本），资本认购国家资本民族资本集体资本，集体资本法人资本法人"的建设工程其中：国有法人资本，包括：国有法人"的建设工程集体法人资本集体法人"的建设工程个人资本个人资本外商资本外商的" S资本资本公积资本公积盈余公积盈余公积其中：法定盈余公积包括：法定盈余公积公益金公益基金补充流动资本supplermentary目前的资本*未确认的投资损失（以" -"号填列）u naffirmed投资损失未分配利润留存收益外币报表折算差额改建差异外币报表所有者权益合计股东总的" S股权负债及所有者权益总计负债总额与股本利润表收入报表项目项目产品销售收入为产品销售其中：出口产品销售收入，包括：出口销售减：销售折扣与折让减：销售折扣及免税额产品销售净额销售净额的产品减：产品销售税金减：销售税产品销售成本，销售成本其中：出口产品销售成本包括：成本的出口销售报告产品销售毛利利润总额，销售收入减：销售费用减：销售费用管理费用一般及行政开支财务费用财务费用其中：利息支出（减利息收入），其中包括：利息支出（minusinterest ihcome ）汇兑损失（减汇兑收益），汇兑损失（减汇兑收益）产品销售利润的利润，销售额加：其他业务利润地址：利润来自其他业务营业利润经营利润加：投资收益地址：收入对投资加：营业外收入加：非经营性收入减：营业外支出减：非经营性开支加：以前年度损益调整地址：调整损益，为往年利润总额利润总额减：所得税减：所得税净利润净利润。
资产负债,现金流,利润表表样,方便打印
（一）基本每股收益
（二）稀释每股收益
现金流量
编制单位： 年 月 单位：元
项 目本期金额上期金额
一、经营活动产生的现金流量：
销售商品、提供劳务收到的现金
收到的税费返还
收到其他与经营活动有关的现金
经营活动现金流入小计
购买商品、接受劳务支付的现金
支付给职工以及为职工支付的现金
支付的各项税费
支付其他与经营活动有关的现金
取得子公司及其他营业单位支付的现金净额
支付其他与投资活动有关的现金
投资活动现金流出小计
投资活动产生的现金流量净额
三、筹资活动产生的现金流量：
吸收投资收到的现金
取得借款收到的现金
收到其他与筹资活动有关的现金
筹资活动现金流入小计
偿还债务支付的现金
分配股利、利润或偿付利息支付的现金
支付其他与筹资活动有关的现金
长期待摊费用
递延所得税资产
其他非流动资产
经营性长期资产合计
经营性长期负债：
股东权益：
长期应付账款
股本
专项应付款
资本公积
递延所得税负债
盈余公积
其他非流动负债
未分配利润
经营性长期负债合计
减：库存股
净经营性长期资产
股东权益合计
净经营资产
净负债及股东权益
管理用利润表
编制单位年单位：万元
经营损益本年金额上年金额
应收利息
经营性流动资产合计
可供出售金融资产
经营性流动负债：
持有至到期投资
应付票据（经营）
金融资产合计
应付账款
净负债
预收账款
应付职工薪酬
应缴税费
资产负债表、利润表、现金流量表 财务报表模板
18
投资所支付的现金
19
支付的与投资活动有
关的其他现金
20
现金流出合计
21
单位：元 金额
投资活动产生的现金
流量净额
22
三、筹资活动产生的
现金流量
23
吸收投资所收到的现
金
24
借款所收到的现金
25
收到的与筹资活动有
关的其他现金
26
现金流入合计
27
偿还债务所支付的现
金
28
分配股利、利润、偿
பைடு நூலகம்
付利息所支付的现金
支付的与经营活动有
关的其他现金
9
现金流出合计
10
经营活动产生的现金
流量净额
11
二、投资活动产生的
现金流量
12
收回投资所收到的现
金
13
取得投资收益所收到
的现金
14
处置固定资产、无形
资产和其他长期资产
的现金净额
15
收到的与投资活动有
关的其他现金
16
现金流入合计
17
购建固定资产、无形
资产和其他长期资产
支付的现金
编制单位：XX公司
资产
流动资产： 货币资金 交易性金融资产 应收票据 应收账款 预付款项 应收利息 应收股利 其他应收款 存货 一年内到期的非 流动资产
其他流动资产
流动资产合计 非流动资产： 可供出售金融资 持有至到期投资 长期应收款 长期股权投资 投资性房地产 固定资产 在建工程 工程物资 固定资产清理 生产性生物资产 油气资产
29
支付的与筹资活动有
关的其他现金
30
现金流出合计
会计报表-资产负债表-利润表-损益表-现金流量表.xls
资产负债表表1年月日单位：元表2单位：元利润表单位负责人： 财务负责人： 制表人：现金流量表表3单位负责人： 财务负责人： 制表人：单位负责人： 财务负责人： 制表人：月日单位：元应收帐款明细及帐龄分析表表1-1说明：往来款项的帐龄分析仅针对集团外单位分析，对于集团内单位的往来款项不必进行帐龄分析，只填写明细余额即可。
年月日单位：元应付帐款明细及帐龄分析表表1-2说明：往来款项的帐龄分析仅针对集团外单位分析，对于集团内单位的往来款项不必进行帐龄分析，只填写明细余额即可。
年月日单位：元其他应收款明细及帐龄分析表表1-3说明：往来款项的帐龄分析仅针对集团外单位分析，对于集团内单位的往来款项不必进行帐龄分析，只填写明细余额即可。
年月日单位：元其他应付款明细及帐龄分析表表1-4说明：往来款项的帐龄分析仅针对集团外单位分析，对于集团内单位的往来款项不必进行帐龄分析，只填写明细余额即可。
年月日单位：元表1-5单位：元预收、预付帐款明细表短期借款、长期借款明细表表1-6年月日单位：元表1-7单位：元实收资本明细表资金周报表表1-8说明：大额收支指10万元（含）以上的款项。
日单位：元收支月报表表1-9公司名称：年月日上月结存：本月余额：年月日单位：元短期投资明细表表1-10年月日单位：元长期投资明细表表1-11年月日单位：元固定资产明细表表1-12月日单位：元表1-13单位：元无形资产、长期待摊费用明细表表2-1单位：元收入结构明细表月日单位：元投资收益明细表表2-2公司名称：年月日单位：元说明：短期投资只有在处置时才确认投资收益。
表2-3单位：元费用结构明细表高级管理人员费用明细表表2-4年月日单位：元。
完整英文版资产负债表、现金流量表及利润表
资产负债表 Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期长期债权投资Long-term debenture investment fal ling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产〔长期待摊费用〕Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改进支出Improvement expenditure of fixed assets 其他长期资产Other long term assets其中:特准储藏物资Among it:Specially approved reservingmaterials无形及其他资产合计Total intangible assets and other asset s递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期长期负债Long term liabilities due within one ye ar其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储藏资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s ca pital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认投资损失〔以“-〞号填列〕Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances 产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售本钱Cost of sales其中：出口产品销售本钱Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (mi nusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gai ns)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain fo r previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of se rvices02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value add ed tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income t ax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profi ts22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangibl e23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activiti es45)Cash payments for distribution of dividends or profit s46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash5 Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve i nCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operati ngActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net recei pts75)Net cash flows from operating activities3 Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表现金流量声明拟制人：时间：单位：工程1.cash流量从经营活动：01 〕所收到现金从销售货物或提供劳务02 〕收到租金增值税销售额收到退款价值03 〕增值税缴纳04 〕退回其他税收与征费以外增值税07 〕其他现金收到有关经营活动08 〕分，总现金流入量09 〕用现金支付商品与效劳10 〕用现金支付经营租赁11 〕用现金支付，并代表员工12 〕增值税购货支付13 〕所得税缴纳14 〕支付税款以外增值税与所得税17 〕其他现金支付有关经营活动18 〕分，总现金流出19 〕净经营活动现金流量2.cash流向与投资活动：20 〕所收到现金收回投资21 〕所收到现金从分配股利，利润22 〕所收到现金从国债利息收入现金净额收到处置固定资产，无形资产23 〕资产与其他长期资产26 〕其他收到现金与投资活动27 〕小计现金流入量用现金支付购建固定资产，无形资产28 〕与其他长期资产29 〕用现金支付，以获取股权投资30 〕用现金支付收购债权投资33 〕其他现金支付有关投资活动34 〕分，总现金流出35 〕净现金流量，投资活动产生3.cash流量筹资活动：36 〕收益，从发行股票37 〕收益，由发行债券38 〕收益，由借款41 〕其他收益有关融资活动42 〕，小计现金流入量43 〕现金归还债务所支付44 〕现金支付费用，对任何融资活动45 〕支付现金，分配股利或利润46 〕以现金支付利息费用47 〕以现金支付，融资租赁48 〕以现金支付，减少注册资本51 〕其他现金收支有关融资活动52 〕分，总现金流出53 〕净现金流量从融资活动4.effect外汇汇率变动对现金5增加现金与现金等价物补充资料1.investing活动与筹资活动，不参与现金收款与付款56 〕归还债务转让固定资产57 〕归还债务转移投资58 〕投资在形成固定资产59 〕归还债务转移库存量2.reconciliation净利润现金流量从经营活动62 〕净利润63 〕补充规定坏帐或不良债务注销64 〕固定资产折旧65 〕无形资产摊销损失处置固定资产，无形资产66 〕与其他长期资产〔或减：收益〕67 〕损失固定资产报废68 〕财务费用69 〕引起损失由投资管理〔或减：收益〕70 〕defered税收抵免〔或减：借记卡〕71 〕减少存货〔或减：增加〕72 〕减少经营性应收〔或减：增加〕73 〕增加经营应付账款〔或减：减少〕74 〕净支付增值税〔或减：收益净额75 〕净经营活动现金流量3增加现金与现金等价物76 〕现金，在此期限完毕77 〕减：现金期开场78 〕加：现金等价物在此期限完毕79 〕减：现金等价物期开场80 〕，净增加现金与现金等价物。
(含公式)现金流量表、利润表、资产负债表、现金流量调节表
10,603,217.38 694,107.05 9,909,119,932,977.53
416,665.31 416,665.31
329,860.01 329,860.01
长期负债: 长期借款 66 应付债卷 67 长期应付款 68 其他长期负债 75 长期负债合计 76 负债合计: 所有者权益: 实收资本 78 资本公积 79 盈余公积 80 未分配利润 81 所有者权益合计 85
产
期末数
负
债
表
单位:万元 年初数 13,500,000.00 220,458.40 558,600.00 2,750,020.31 59,742.01 -70,824.89 260.47 期末数 14,166,666.67 421,516.40 3,065,400.00 6,371,901.28 93,843.50 -289,191.13
资
编制单位:A公司 资 产 行次 流动资产 货币资金 1 短期投资 2 应收票据 3 应收账款 4 减:坏账准备 5 应收账款净额 6 预付账款 7 其他应收款 8 存货 9 待转其他业务支出 10 待摊费用 11 待处理流动资产净损失 12 一年内到期的长期债券投资 13 其他流动资产 14 流动资产合计 20 长期投资: 长期投资 21 固定投资: 固定资产原价 24 减:累计折旧 25 固定资产净值 26 固定资产清理 27 在建工程 28 待处理固定资产净损失 29 固定资产合计 35 无形及递延资产: 无形资产 36 递延资产 37 无形及递延资产合计40 其他长期资产: 其他长期资产 41 资产总计 45 补充资料:1.已贴现的商业承兑汇票 2.融资租入固定资产原价 3.库存商品期末余额 4.商品销价准备期末余额 年初数 2,458,900.80
会计现金流量表、资产负债表、利润表、现金流量调节表模板
23,140,460.94
37,141,166.92
资
编制单位：A公司 资 产 行次 流动资产 货币资金 1 短期投资 2 应收票据 3 应收账款 4 减：坏账准备 5 应收账款净额 6 预付账款 7 其他应收款 8 存货 9 待转其他业务支出 10 待摊费用 11 待处理流动资产净损失 12 一年内到期的长期债券投资 13 其他流动资产 14 流动资产合计 20 长期投资： 长期投资 21 固定投资： 固定资产原价 24 减：累计折旧 25 固定资产净值 26 固定资产清理 27 在建工程 28 待处理固定资产净损失 29 固定资产合计 35 无形及递延资产： 无形资产 36 递延资产 37 无形及递延资产合计40 其他长期资产： 其他长期资产 41 资产总计 45 补充资料：1.已贴现的商业承兑汇票 2.融资租入固定资产原价 3.库存商品期末余额 4.商品销价准备期末余额 年初数 2,458,900.80
2009年10月 资 产 行次 流动负债 短期借款 46 应付票据 47 应付账款 48 预收账款 49 其他应付款 50 应付工资 51 应付福利款 52 未交税金 53 未付利润 54 其他未交款 55 预提费用 56 一年内到期的长期负债 57 其他流动负债 58
1,330,844.38
34,933.80 34,933.80 6,862,269.33 -5,362,534.33 10,093,917.67
产
期末数
负
债
表
单位：万元 年初数 13,500,000.00 220,458.40 558,600.00 2,750,020.31 59,742.01 -70,824.89 260.47 期末数 14,166,666.67 421,516.40 3,065,400.00 6,371,901.28 93,843.50 -289,191.13
资产负债表、利润表与现金流量表
完整英文版资产负债表、利润表及现金流量表资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Accounts receivable其他应收款Other receivables预付账款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories原材料Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a year其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less: Accumulated Depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less: Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets土地使用权use rights递延资产（长期待摊费用）Deferred assets固定资产修理Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets特准储备物资 Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付账款Accounts payab1e预收账款Advances from customers应付工资Accrued payroll应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities特准储备资金Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person’s capital国有法人资本State-owned legal person’s capital集体法人资本Collective legal person’s capital个人资本Personal capital外商资本Foreign businessmen’s capital资本公积Capital surplus盈余公积surplus reserve法定盈余公积statutory surplus reserve公益金public welfare fund补充流动资本Supplementary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder’s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses利息支出(减利息收入) Interest expenses (minus interest income)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit。
财务报表 资产负债表 利润表 现金流量表
序号
项目
金
1 支付给职工的工资、奖金及各项津贴 养老保险金 医疗保险金
失业保险费 住房公积金 劳动保护费 支付给职工的其他福利费
支付给职工以及为职工支付的现金合计 2 主营业务收入（17％增值税部分）
主营业务收入（13％增值税部分） 主营业务收入（6％增值税部分） 主营业务收入（4％增值税部分） 非应税项目主营业务收入(本栏仅供校验勾稽关系不计算销项税额)
-
12 收到的其他与投资活动有关的现金 13 支付的其他与投资活动有关的现金 14 收到的其他与筹资活动有关的现金 15 支付的其他与筹资活动有关的现金
含其他行业主营业务收入
利息支出(根据财务费用科目明细提取，不抵减利息收入) 减：应收票据贴现利息支出
非经营性利息净支出
5 计提的资产减值准备合计 坏帐准备 短期投资跌价准备 存货跌价准备
长期投资减值准备 固定资产减值准备 无形资产减值准备
在建工程减值准备 委托贷款减值准备
额
- 增值税税率
-
17%
13%
6%
4%
-
-
17%
13%
销项税额合计 主营业务成本（17％增值税部分） 主营业务成本（13％增值税部分） 小规模纳税人主营业务成本(本栏仅供校验勾稽关系不计算进项税额) 非增值税行业主营业务成本(本栏仅供校验勾稽关系不计算进项税额) 存货增加额（17％部分） 存货增加额（13％部分） 小规模纳税人进货增加额(本栏仅供校验勾稽关系不计算进项税额)
进项税额合计 应交增值税 在“主营业务税金及附加”科目列支的各项税金 所得税 管理费用中列支的税金 未通过“应交税金”科目核算的其他税金
支付的各项税费合计
Excel表格模板：资产负债表、利润表、现金流量表
44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64
0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
单位：元 上期金额
0
0 0 0
0
0 0
0
0 0 0
0 0
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现金流量表
编制单位： ２０１２年 月 日 2018年 00月 00日 项 目 行次 本期金额 一、经营活动产生的现金流量： 1 销售商品、提供劳务收到的现金 2 0.00 收到的税费返还 3 0.00 收到的其他与经营活动有关的现金 4 0.00 现金流入小计 5 0.00 购买商品、接受劳务支付的现金 6 0.00 支付给职工以及为职工支付的现金 7 支付的各项税费 8 0.00 支付的其他与经营活动有关的现金 9 0.00 现金流出小计 10 0.00 经营活动产生的现金流量净额 11 0.00 二、投资活动产生的现金流量： 12 收回投资所收到的现金 13 取得投资收益所收到的现金 14 0.00 收回固定资产、无形资产、和其他长期资产所收回的现金 15 收到的其他与经营活动有关的现金 16 现金流入小计 17 0.00 构建固定资产、无形资产、和其他长期资产所支付的现金 18 0.00 投资所支付的现金 19 0.00 支付的其他与投资活动有关的现金 20 现金流出小计 21 0.00 投资活动产生的现金流量净额 22 0.00 三、筹资活动产生的现金流量： 23 吸收投资所收到的现金 24 0.00 借款所收到的现金 25 0.00 收到的其他与筹资活动有关的现金 26 现金流入小计 27 0.00 偿还债务所支付的现金 28 0.00 分配股利、利润或偿付利息所支付的现金 29 0.00 支付的其他与筹资活动有关的现金 30 现金流出小计 31 0.00 筹资活动产生的现金流量净额 32 0.00 四、汇率变动对现金的影响： 33 五、现金以现金等价物净增加额 34 0.00 补充资料： 35 １、将净利润调节为经营活动现金流量： 36 净利润 37 0.00 加：计提的资产减值准备 38 固定资产折旧 39 0.00 无形资产摊销 40 长期待摊费用摊销 41 待摊费用减少（减：增加） 42 0.00 预提费用增加长期资产的损失（减：收益）
完整英文版资产负债表、利润表及现金流量表
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash 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。
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编制单位：ABC股份有限公司
200*年度
项
目
Hale Waihona Puke 一、经营活动产生的现金流量：
销售商品、提供劳务收到的现金
收到的税费返还
收到的其他与经营活动有关的现金
经营活动现金流入小计
购买商品、接受劳务支付的现金
支付给职工以及为职工支付的现金
支付的各项税费
支付的其他与经营活动有关的现金
投资活动现金流出小计
投资活动产生的现金流量净额
三、筹资活动产生的现金流量：
吸收投资所收到的现金
取得借款收到的现金
收到其他与筹资活动有关的现金
筹资活动现金流入小计
偿还债务支付的现金
分配股利、利润或偿付利息支付的现金
支付其他与筹资活动有关的现金
筹资活动现金流出小计
筹资活动产生的现金流量净额
四、汇率变动对现金的影响额
五、现金及现金等价物净增加额
期初现金及现金等价物净余额
期末现金及现金等价物净余额
附注
企业负责人:
主管会计工作负责人：
本期金额
单位：元 上期金额
会计机构负责人：
6
经营活动现金流出小计
经营活动产生的现金流量净额
二、投资活动产生的现金流量：
收回投资所收到的现金
取得投资收益所收到的现金
处置固定资产、无形资产和其他长期资产所收回的现金净额
收到的其他与投资活动有关的现金
投资活动现金流入小计
购建固定资产、无形资产和其他长期资产所支付的现金
投资支付的现金
支付其他与投资活动有关的现金