海外财务报表模板全
外资公司财报审计报告及附注模板(中英文对照参考版)
XX有限公司XX Company Limited 审计报告Auditors' Report XX审字[201X]第X-XXXXX号XX SHEN ZI [201X] No. X-XXXXX审计报告Auditors' ReportXX审字[201X]第X-XXX号XX SHEN ZI [201X] No. X-XXXXX XX有限公司全体股东：To the Shareholders of XX Co., Ltd:我们审计了后附的XXX有限公司（以下简称“贵公司”）财务报表，包括20X5年XX月XX日（母公司）【在公司有子公司但未编制合并报表时，应明确是“母公司”的单体财务报表而非合并财务报表】的资产负债表，20X5年度的利润表、现金流量表、股东权益变动表，以及财务报表附注。
We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the balance sheet as at December 31, 20X5, the statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.【在公司有子公司但未编制合并报表时，英文报告审计范围描述应如下】We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the Company's balance sheet as at December 31, 20X5, statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.一、管理层对财务报表的责任编制和公允列报财务报表是贵公司管理层的责任，这种责任包括：（1）按照企业会计准则的规定编制财务报表，并使其实现公允反映；（2）设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报。
新加坡公司的财务报表模板
新加坡公司的财务报表模板一、财务报表概述新加坡公司的财务报表是反映公司财务状况的重要工具，它提供了关于公司资产、负债、所有者权益、收入和费用的详细信息。
通过财务报表，投资者、债权人、政府机构和其他利益相关者可以了解公司的财务状况，并做出相应的决策。
二、财务报表模板以下是一个新加坡公司财务报表的基本模板，包括资产负债表、利润表和现金流量表。
1. 资产负债表（1）标题：资产负债表（2）日期：截止至XX年XX月XX日（3）报表范围：本公司（4）资产：a. 现金及银行存款b. 有价证券c. 应收账款d. 存货e. 其他资产（5）负债：a. 短期借款b. 应付账款c. 长期债务d. 其他负债（6）所有者权益：a. 股本b. 盈余公积c. 未分配利润（7）总结：列出了公司的资产、负债和所有者权益总额。
2. 利润表（1）标题：利润表（2）日期：截止至XX年XX月XX日（3）报表范围：本公司（4）收入：来源于销售商品、提供服务、出租资产等所产生的收入。
（5）费用：包括运营成本、税收、行政开支等。
（6）净收益：收入减去费用的结果。
（7）总结：列出了公司的收入、费用和净收益总额。
3. 现金流量表（1）标题：现金流量表（2）日期：截止至XX年XX月XX日（3）报表范围：本公司（4）经营活动产生的现金流量：包括销售商品或提供服务收到的现金、购买商品或接受劳务支付的现金、收到的税费等。
（5）投资活动产生的现金流量：包括出售资产或股权收到的现金、投资支付的现金等。
（6）融资活动产生的现金流量：包括借款或融资收到的现金、偿还债务或支付股息等。
（7）总结：列出了公司经营活动、投资活动和融资活动产生的现金流入和流出总额。
三、财务报表附注财务报表附注是对财务报表的补充说明，包括但不限于以下内容：1. 重要会计政策：说明所采用的主要会计政策，如折旧政策、坏账政策、所得税政策等。
2. 重要会计估计：说明对会计估计的判断过程，如折现率、未来现金流量的预测等。
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。
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。
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。
海外财务报表范例
62,846.98 11,044,788.57
九、公司领导成员信息 96,180.48 职务 15,633,397.31 公司负责人 财务负责人 人行负责人 品管负责人 营销负责人 原料负责人 生产负责人
姓名 毛建义 毛光学 陈先兵 李振军 苟化银
办公座机
手机号码 88-017 5307 6559 88-017 6072 9360 88-017 1545 7981 88-017 7107 4701 88-017 6072 9364
七、经营信息 产品品牌 主要设备及数量 八、车辆信息 车牌号 GA-31-9631
车辆型号 购入日期 三菱小汽车 2011.9.15 尼桑牌小卡车 2012.11.28 本田思域小汽车 2013.08.01
车辆原值 315,218.87 109,487.91 265,973.34
车辆净值 已使用月份 166,376.18 14 91,792.58 1 246,376.77 5
六、企业注册信息 公司名称 住所 登记机关 主管地方税务机关 主管国家税务机关 成立日期 营业期限 生产许可证号 排污许可证号 法定代表人 其他证照及号码… 其他证照及号码… 经营范围：
2011.7.11
毛建义
注册号 组织机构代码 税务证代码 实收资本 企业类型
17,389,640.99 有限责任公司
新希望农牧孟加拉有限公司 Mamarishpur,Mollikbari,Bhaluka,Mymensingh,bangladesh
一、职工人数情况（人）： （一）期末职工人数 （二）平均职工人数 （三）参加基本养老保险员工人数 （四）参加基本医疗保险员工人数 （五）参加失业保险员工人数 （六）参加生育保险员工人数 （七）参加工伤保险员工人数 （八）购买住房公积金员工人数 （九）购买"新农合"保险员工人数 （十）参加其他商业保险员工人数 二、职工薪酬情况： （一）全年应发工资总额 其中：计件工资 计时工资 营销人员工资 奖金 （二）福利费 （三）社会保险费 （四）员工培训费用 （五）支付员工离职补偿费金额 三、各项损失支出数 （一）产品质量直接损失 （二）安全事故直接损失 （三）呆坏帐损失 （四）处理资产损失 （五）自然灾害损失 四、技改及技术投入情况 （一）设备技改更新金额 （二）房屋及建筑物改造和新增金额 （三）广告宣传费用金额 （四）促销费用金额 五、资产配置情况 （一）土地使用权面积(㎡) （二）土地使用权原值 （三）租赁土地使用面积(㎡) （四）租赁土地年租金（元） （五）有房产证房屋面积(㎡) （六）有房产证房屋原值 （七）无房产证房屋面积(㎡) （八）无房产证房屋原值 （九）主体设备年生产能力(万吨)
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。
英文财务报表格式
英文财务报表格式一、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 investments2. 自然灾害发生损失Losses from natural disaster3. 会计政策变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting 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 estimates。
国外财务指标分析报告(3篇)
第1篇一、报告概述本报告旨在通过对国外某企业近三年的财务报表进行分析，评估其财务状况、盈利能力、偿债能力和运营效率。
报告选取了收入、利润、资产、负债、现金流等关键财务指标，结合行业标准和国际惯例，对该企业的财务健康状况进行全面分析。
二、企业概况（此处插入企业简介，包括企业名称、所属行业、主要业务、市场份额、历史沿革等。
）三、财务报表分析1. 资产分析（1）流动资产分析流动资产主要包括现金及现金等价物、应收账款、存货等。
以下是对该企业流动资产的分析：- 现金及现金等价物：近三年，企业现金及现金等价物逐年增加，说明企业具有较强的现金流管理能力。
- 应收账款：应收账款占比较高，需关注其回收风险。
分析应收账款周转率，若低于行业平均水平，则需加强应收账款管理。
- 存货：存货占比较高，需关注存货周转率，若低于行业平均水平，则需优化库存管理。
（2）非流动资产分析非流动资产主要包括固定资产、无形资产等。
以下是对该企业非流动资产的分析：- 固定资产：固定资产占比较高，需关注其折旧政策和折旧费用，确保资产价值得到合理反映。
- 无形资产：无形资产占比较低，说明企业核心竞争力主要来自于实物资产。
2. 负债分析（1）流动负债分析流动负债主要包括短期借款、应付账款等。
以下是对该企业流动负债的分析：- 短期借款：短期借款占比较高，需关注企业短期偿债压力。
- 应付账款：应付账款占比较高，说明企业具有较强的议价能力。
（2）非流动负债分析非流动负债主要包括长期借款、长期应付款等。
以下是对该企业非流动负债的分析：- 长期借款：长期借款占比较高，需关注企业长期偿债压力。
- 长期应付款：长期应付款占比较低，说明企业融资渠道较为单一。
3. 盈利能力分析盈利能力是企业财务状况的重要指标。
以下是对该企业盈利能力的分析：- 营业收入：近三年，企业营业收入稳步增长，说明企业具有较强的市场竞争力。
- 营业利润：营业利润占营业收入的比例较高，说明企业具有较强的盈利能力。
财务报表境外
财务报表（境外）(除另有标明外，所有金额均以人民币百万元列示)(2) 利率风险利率风险是指由于利率水平、期限结构等要素发生不利变动导致整体收益和经济价值遭受损失的风险，包括银行账户的利率风险和交易账户的利率风险。
根据中国人民银行(以下简称“人民银行”)2012年6月8日起实施的规定，本集团将存款利率浮动区间上限调整为基准利率的1.1倍。
人民银行于2013年7月20日的通知取消了金融机构贷款利率0.7倍的下限，本集团自主确定贷款利率水平。
本集团面临的利率风险主要源于银行账户的重定价风险。
本集团已经建立了相对完善的内部资金转移定价体系，通过内部资金转移定价体系，对本集团的银行账户利率风险进行集中管理。
本集团利用风险价值分析、敏感性分析等工具对交易账户的利率风险进行计量和监测。
本集团的利率风险敞口如下表列示。
各项金融资产和金融负债按合同约定的重新定价日与到期日两者较早者，以账面价值列示。
财务报表（境外）(除另有标明外，所有金额均以人民币百万元列示)(2) 利率风险(续)本集团采用敏感性分析衡量利率变化对本集团净利润和权益的可能影响。
下表列出于财务状况表日按当日资产和负债进行利率敏感性分析结果。
以上敏感性分析基于资产和负债具有静态的利率风险结构。
有关的分析仅衡量一年内利率变化，反映为一年内本集团资产和负债的重新定价对本集团按年化计算利息收入的影响，基于以下假设：（1）除活期存款外，所有在三个月内及三个月后但一年内重新定价或到期的资产和负债均假设在有关期间中间重新定价或到期；（2）活期存款和央行存款准备金利率保持不变：（3）收益率曲线随利率变化而平行移动；（4）资产和负债组合并无其他变化。
由于基于上述假设，利率增减导致本集团净利润出现的实际变化可能与此敏感性分析的结果不同。
权益变动的敏感性分析是基于收益率曲线随利率变动而平移的假设，通过设定利率变动一定百分比对期末可供出售债券投资公允价值进行重新估算得出的。
国外公司财务分析报告(3篇)
第1篇一、公司概况（以下内容需根据实际公司情况进行填写）1. 公司名称：[公司全称]2. 公司注册地：[公司注册地]3. 行业类别：[所属行业]4. 成立时间：[公司成立时间]5. 主营业务：[公司主营业务描述][公司概况部分应详细描述公司的历史、规模、市场地位、主要产品或服务、主要市场等基本信息。
]二、财务报表分析本报告将基于公司的年度财务报表，对公司的财务状况、盈利能力、偿债能力、运营能力和现金流状况进行详细分析。
1. 财务报表概述（以下内容需根据实际财务报表进行填写）- 资产负债表：[简要概述资产负债表的主要数据，如总资产、总负债、所有者权益等]- 利润表：[简要概述利润表的主要数据，如营业收入、营业成本、净利润等]- 现金流量表：[简要概述现金流量表的主要数据，如经营活动产生的现金流量、投资活动产生的现金流量、筹资活动产生的现金流量等]2. 财务比率分析（以下内容需根据实际财务数据进行计算和分析）- 盈利能力分析- 毛利率：[毛利率计算公式及计算结果]- 净利率：[净利率计算公式及计算结果]- 营业利润率：[营业利润率计算公式及计算结果]- 净资产收益率：[净资产收益率计算公式及计算结果]- 偿债能力分析- 流动比率：[流动比率计算公式及计算结果]- 速动比率：[速动比率计算公式及计算结果]- 资产负债率：[资产负债率计算公式及计算结果]- 运营能力分析- 存货周转率：[存货周转率计算公式及计算结果]- 应收账款周转率：[应收账款周转率计算公式及计算结果] - 总资产周转率：[总资产周转率计算公式及计算结果]- 现金流状况分析- 经营活动现金流量净额：[经营活动现金流量净额]- 投资活动现金流量净额：[投资活动现金流量净额]- 筹资活动现金流量净额：[筹资活动现金流量净额]3. 财务比率分析结论根据上述财务比率分析，得出以下结论：- [盈利能力方面]：[结论]- [偿债能力方面]：[结论]- [运营能力方面]：[结论]- [现金流状况方面]：[结论]三、财务状况综合评价根据对公司财务报表和比率的综合分析，得出以下评价：1. 盈利能力：[评价]2. 偿债能力：[评价]3. 运营能力：[评价]4. 现金流状况：[评价]四、风险因素分析1. 市场风险：[分析公司面临的市场竞争、市场需求变化等因素]2. 财务风险：[分析公司的资产负债结构、融资成本等因素]3. 运营风险：[分析公司的供应链管理、产品质量等因素]4. 政策风险：[分析公司所在行业的政策环境变化等因素]五、建议与展望1. 针对盈利能力：[提出提高盈利能力的建议]2. 针对偿债能力：[提出改善偿债能力的建议]3. 针对运营能力：[提出提升运营能力的建议]4. 针对现金流状况：[提出优化现金流状况的建议]展望未来，[公司名称]应继续加强内部管理，提高运营效率，积极应对市场变化，以实现可持续发展。
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。
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- $ -。
国际财务报表
• 增加辅助财务报表：两套报表制度
• 辅助报表按照所在国会计准则或者国际会 计准则，按照某一外国货币，某一外国语 言编制而成。 • 优点：信息数量增加质量提高，更具相关 性 • 不足：成本较高，发布时间滞后
关键还是实现国家会计准则和国家会计准则 的协调
7.3全面收益报告
• 英国的：全部确认利得和损失表 • 美国的：全面收益表/收益与全面收 益表 • IASC的两种列报办法 • G4+1：财务业绩表
• 优点：为国外读者理解运用财务报告提供 了方便 • 不足：会计准则没有转换
• • • • •
增加专用信息： 提供一些会计准则的解释性、学习性资料 瑞典——《理解瑞典财务报表入门》 优点：有助于理解两国会计准则的异同 不足：只适用于有相关会计知识的读者
• 重新表述：按读者所在国或证券上市国的 会计准则或者国际会计准则调整数据 • 优点：比上述方法理解使用更直接更彻底 • 不足：一般只调整部分重要信息
营运资本式wwwniuwkcom牛牛文档分英美以及受美国影响的国家的企业大多采用帐户式美国以及受美国影响国家的企业资产列左方负债和业主权益列右方受英联邦国家影响的国家的企业资产列右方负债和xx流动资产合计xx减
9.1财务报告概述
三、报表项目分类和术语差异
1、报表项目分类的国际差异
划分流动和非流动项目的时间标准： 1年；4年-德国 库藏股分列示的差异： 股东权益的减项—美国加拿大等 资产—德国意大利等 1年内即将到期非流动项目转为流动项目：
商誉：无形资产；从合并股东权益中注销
2、报表项目在使用术语上的语言差异
以英语为例： Stock 股本（美） 存货（英国） Accounts 账户（美）报表（英） 应付款： payables（美）creditors（英） 应收款：receivables (美） debtors（英） 损益表：income statement(美） profit and loss account（英） 教材P204
外企会计资产负债表(英文)样本
A 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 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 LIABILITIES Current Liabilities Accounts Payable Import Duty Clearing Bank Loan - Current Portion Bank Advances Credit Card Payable Corporate Taxes payable Vacation payable EI Payable CPP Payable Federal Income Tax Payable Total Receiver General WCB Payable Deduction A Payable Deduction B payable Deduction C Payable Deduction D Payable Deduction E Payable GST Charged on Sales GST Charged on Sales - Rate 2 GST Paid on Purchases GST Payroll Deductions GST Adjustments ITC Adjustments GST Owing (Refund) Total Current liabilities Long Term liabilities Bank Loans Mortgage Payable Loans from Owners Total Long Term liabilities TOTAL LIABILITIES EQUITY Equity total Invest Retained Earnings - Previous Year Current Earnings Total Owners Equity
乌干达企业财务报表模板中英版
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4 5
6 7
8
0.00
0.00
加plus：代购代销收入income from
purchase and sa源自es commission9
其他业务利润other business
profits
10
减minus：管理费用administration
expenses
11
财务费用 financial expenses
单位负责人person in charge：
Officer：
备注：外汇按结帐日汇率折算人民币
Note: foreign exchange shall be converted into RMB at the exchange rate on the closing date
tatement
单位unit：人民币元RMB
上年同期数
上年累计数
0.00
0.00
0.00
0.00
losing date
0.00
0.00
0.00
0.00
制表Lister：
12
汇兑损失exchange loss
13
14
三、营业利润business profits
15
加plus：投资收益income from
investment
16
补贴收入subsidy income
17
营业外收入nonbusiness
income
18
减minus：营业外支出non-business
expenditure
19
加plus：以前年度损益调整prior year
income adjustment
外国财务分析报告范文(3篇)
第1篇一、报告概述报告名称：XX公司财务分析报告报告时间：2023年第一季度报告编制人：财务分析小组报告目的：通过对XX公司2023年第一季度的财务状况进行深入分析，评估其经营成果、财务状况和现金流量，为管理层提供决策依据。
二、公司概况XX公司成立于20XX年，主要从事XX行业的生产和销售。
公司总部位于XX市，拥有员工XXX人，占地面积XXX平方米。
经过多年的发展，公司已在全国范围内建立了完善的销售网络，产品远销海外。
三、财务报表分析1. 资产负债表分析（1）流动资产分析根据XX公司2023年第一季度资产负债表，流动资产总额为XXX万元，较去年同期增长XX%。
其中，货币资金为XXX万元，同比增长XX%；应收账款为XXX万元，同比增长XX%；存货为XXX万元，同比增长XX%。
分析：公司流动资产规模保持稳定增长，表明公司具备一定的短期偿债能力。
货币资金增长较快，说明公司具备较强的短期偿付能力。
但应收账款和存货增长较快，需要关注其回收和周转情况。
（2）非流动资产分析非流动资产总额为XXX万元，较去年同期增长XX%。
其中，固定资产为XXX万元，同比增长XX%；无形资产为XXX万元，同比增长XX%。
分析：公司非流动资产规模保持稳定增长，表明公司具备一定的长期发展潜力。
固定资产增长较快，说明公司持续加大投资力度，扩大生产规模。
无形资产增长较快，表明公司技术创新能力较强。
（3）负债分析负债总额为XXX万元，较去年同期增长XX%。
其中，流动负债为XXX万元，同比增长XX%；非流动负债为XXX万元，同比增长XX%。
分析：公司负债规模保持稳定增长，但流动负债增长较快，需要关注其偿债压力。
非流动负债增长较慢，说明公司长期偿债压力较小。
（4）所有者权益分析所有者权益总额为XXX万元，较去年同期增长XX%。
其中，实收资本为XXX万元，同比增长XX%；盈余公积为XXX万元，同比增长XX%；未分配利润为XXX万元，同比增长XX%。
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