英文会计报表

英文会计报表一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失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 Equity负债及所有者（或股东）权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润（亏损以―—‖填列）Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润（亏损以―—‖填列）Profit from operation ( - means loss)加：投资收益（亏损以―—‖填列）Add: Investment income 补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额（亏损总额以―—‖填列）Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润（净亏损以―—‖填列）Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利Transfer from ordinary share's dividend to paid in capital 八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1．出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments 2．自然灾害发生损失Losses from natural disaster3．会计政策变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失Losses from debt restructuring现金流量表Cash Flow Statement一、经营活动产生的现金流量：Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash received from sales of goods or rendering services 收到的税费返还Refunds of taxes收到的其他与经营活动有关的现金Cash received relating to other operating activities 现金流入小计Sub-total of cash inflows购买商品、接受劳务支付的现金Cash paid for goods or receiving services支付给职工以及为职工支付的现金Cash paid to and on behalf of employees支付的各项税费Tax payments支付的其他与经营活动有关的现金Cash paid relating to other operating activities 现金流出小计Sub-total of cash outflows经营活动产生的现金流量净额Net Cash Flow from Operating Activities二、投资活动产生的现金流量：Cash Flow from Investing Activities:收回投资所收到的现金Cash received from disposal of investments处置子公司和其他经营单位收到的现金Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金Cash received relating to other investing activities 现金流入小计Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金Cash paid to acquire investments支付的其他与投资活动有关的现金Cash payments relating to other investing activities 现金流出小计Sub-total of cash outflows投资活动产生的现金流量净额Net Cash Flow from Investing Activities三、筹资活动产生的现金流量：Cash Flow from Financing Activities:吸收投资所收到的现金Cash received by investors借款所收到的现金Cash received from borrowings其中：从金融机构借款所收到的现金Include: Cash received from financial institution borrowings 收到的其他与筹资活动有关的现金Cash received relating to other financing activities 现金流入小计Sub-total of cash inflows偿还债务所支付的现金Repayments of borrowings其中：偿还金融机构债务所支付的现金Include: Repayments of financial institution borrowings 分配股利、利润和偿付利息所支付的现金Dividends paid, profit distributed or interest paid 支付的其他与筹资活动有关的现金Cash payments relating to other financing activities 现金流出小计Sub-total of cash outflows筹资活动产生的现金流量净额Net Cash Flow from Financing Activities四、汇率变动对现金的影响额Effect of Foreign Currency Translation五、现金及现金等价物净增加额Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表：Supplementary Information:1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润Net Profit加：少数股东损益Add: Minority interest加：计提的资产减值准备Impairment losses on assets固定资产折旧Depreciation of fixed assets无形资产摊销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 expenses处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失Losses on write-off of fixed assets财务费用Finance expense (income)投资损失（减、收益）Losses (gains) arising from investments递延税款贷款（减、借项）Deferred tax credit (debit)存货的减少（减、增加）Decrease (increase) in inventories经营性应收项目的减少（减、增加）Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities 其他Others经营活动产生的现金流量净额Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本Conversion of debt into capital一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产Fixed assets acquired under finance leases3.现金及现金等价物净增加情况：Net Increase in Cash and Cash Equivalents:现金的期末余额Cash at the end of the period减：现金的期初余额Less: cash at the beginning of the year加：现金等价物的期末余额Add: cash equivalents at the end of the period减：现金等价物的期初余额Less: cash equivalents at the beginning of the period现金及现金等价物净增加额Net increase in cash and cash equivalents。