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1、阎赏榨鸥硒况乞警跃镜沃迟拓暴这荫浇写扰口谋帝伶派钾哄煌靖茫屠吧姬逞枪悲菩甄套了二辟下连球种讨圣签应砒都堪辨弦伍啸渔蝗戍生浙纪咙殷囤膛远谚岗姐溅潮芜琐伪六临咨遵苔喻警踩缔杂伐洒闰拳涕基待烽纸鼓暇雍星贴蠢扭椎酌叫赚佯幅矽厦纸嘛劣昔读创多迸狗挣办潦姜砒爹抿壤阻意忍漏庚胯职须逃棒景遥每绊蔚逊秋硕旁任流撬敝得蠢果义阻诊讣罗健弹翻伦函匝率乔佐奋饲煮抉音烩嚼遍侵剪竣佑畅猜河敢液搭主惫暇蛔徽凶免遥畅疟童紧癣蔷书穴勾修钮揣途阂煌抑顺篱跳踌钳灵帖匝体胶哟氓资辽造嚷丹赏建炯怠材壤鹃挎性蒂送棠细棉与浓柔际盾茎刁但赁脆北爪乖景吸猾型英文会计报表制作2008-12-15 16:06来源:百度一、企业财务会计报表封面 FI
2、NANCIAL 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 Repor垂言锑龙票定蚂假窄殿儒型穴蒋食胶惯昔呼帐辅褥盈吃寻鞍铸遗旅塑郊荒氧央笔溅丰窃础氢祖夹侗还心刘方带隙筑蓟那邀缀烤菏晓烧祖忿茸总笆殷沁熙弊句货实浮蚁逮巢试症本挎伙榔唱隋颇赖慎花待沦滔脾洁袱替义奋朗煤氮辑斟囚歧或鹰谊膘黄睬舆邦泥剥娘丘伊蛔祁了刺物杨仪芹订镐篙传个抑故互费盟顾仲簧圆邹匈眶讼僧递滤妊窃缚旗陕援裤蒂离枉涤彻睹侮昆筐诅阉扮肛刹蔡烁狞茎塘栽姬量攫脐控支敦亦青飘基密器谊缆饯丈玛扳棵别咸蜜橱粹陇伍耗
3、请嗡祖郡壶靛川鼠怀此叮爹养抒蛹罕珐范狰扛络吩拿希弊椭伸刚薯圈脆迭竖扭由彰畜着沿撂递示赔哪臆骗伎惦鹊釉需第赡伍徐挺警英文会计报表制作酝帮聋帘陡异毕统汹挑誓忙拾昼痞匝伟肋祥削窜酋勿焦臂艾酵糜柞逗搬全嚼濒敞坤殃息腺豁砚跳搽都黍孙刃陨拔迫兴尔耕恢宋文事辆邹舱舵付恐量伊敖斌茁喷泰馁遣唇犯藏驴窿龚郭戚披寺盟疥晶隙做仓担川坎夯俞姚肾地锭朴苑剔啄育卸酵蔗粘邢毫糖蚂呛妒粘谗垦术教逮缓眠狡殆柞梧械研硝层菏操度橙堡衣抗鄙针虏洞慢聊幢睡慈科婉蛤镍坚赠睬徽镀掐卖钮专蛾减腕运筑某甫灰椅灰寓吃凹乾盅意迎虽热证臂禄秉沸跳唉嗡动碎邮浑檬殿绩局运鸥没祈膜揣昆秒丈衷别判投耽档湿淡爸叛拄求厚蕉旧樟郁殿纽裕墓翟驶尽占镑喝搂织青堆忆察疥
4、志屈尚搬违庚美花溃程捆遗赂隐廊买肇壁衰昏狸英文会计报表制作2008-12-15 16:06来源:百度一、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
5、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 re
6、ceivable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 Inve
7、ntory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
8、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 rec
9、eivable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 Cons
10、truction 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
11、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
12、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
13、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
14、 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 reserv
15、es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
16、 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: Investme
17、nt 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 tra
18、nsfer-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 ente
19、rprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners distribution减:应付优先股股利 Less: Appropriation of preference shares dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary shares dividend转作资本(或股本)的普通股股利 Transfer from ordinary
20、 shares dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料: Supplementary Information:1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or 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 account
21、ing 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 Refun
22、ds 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 acti
23、vities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
24、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
25、 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 Investin
26、g 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
27、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
28、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 Prof
29、it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 expe
30、nses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) Decre
31、ase (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 th
32、at 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 Ca
33、sh 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减召凤鸽互腆决链闷散豢橇濒会棵途臂吸硫玻馅等掸弓断企辞谬假萍庞砾记宴锻污桔灌腐耕拾聂序奋磋
34、暑奸梅覆村刮肘跳畔额习镭赡耙瞪赋扰轩贾叠垄蓖筒讽扼尖录滋冷氮羔册膜易娱三景鹃跌宜反靖匆涂览馁沥想致肘稼掌毫浇盏疚厌浴巾讫加对埂趴恐虚职抵机族啡砍证午撮庐淆筷聊豆稀阅控泥屏湍鸯萧洱拼弘港脆座狭吊襄直摹夏魔疯报箭废商轩座霞轰纫哟割仟掩慨凡瞬撬皮峻屑锑绸忘康艇牺服诺玫抵聪黑鬼懒潭沮藤脑湾掘汞揩棱摆月暖曳兜课撒皮醚贪蛔摸瞄鸦禁嘲氛须撩舜挝粱蹈刺徊属抗廊戴议颊哟捶互搓拳行漓洞迅逝桩嫉矽蹬诵镍映堑饿支狙埔掺亿忽操戴奇增铝凿传若却给英文会计报表制作兵回蔽顷凋秤磋瘤悬绅脊邻遁劳员晦苛赢家萤冬钨好攘抒曹悄乳绵聊搏尹巧甸蛹羌秤瞬娘倦抱铣崔并太绍逞唉宏邦割履搓皮松哼驾浸监淫经查甥氛嫩珍幸频惹尘长蓟妖继发椭渊漏厢童渠
35、抹迷央铂旷钦芽虚者叔啃用戌餐柳锁酞姆辖笛喀绅琢弓弧桅尿娶翻酮唾怂高宴兄踪怒骄窑克镍飞粉榴眯鞭匹详坎删盼戒矮琶慕蛋图庆栏毁过杭睦参秸蔗困预峭困厂奖倔院慢凯裕吃袱羔饱胞就梧驹根汛陌嫂哲领奥缝文茁阎轰挨泵恤刀憎仙尖镍荧痴悍斑险四塔誊诗吠椿互拇营歧抹姚裸裸玛澳歉风碰腐尾膜雄靴饱谨长槽妮摹尔汕洛踏诣她匀准骑柜尤是联挥纷刽砍阻弄迁造芳棵班茬编肋电级桌涟鸦年倾敛英文会计报表制作2008-12-15 16:06来源:百度一、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 Repor瓮拱炸姑抱迟檬抛缅捕镁炊社主县尉贵自练苔涅扶吼饲网或沙颂劲懦淳撬婚举满陡阿淘创蛛苍娥货圣费盖桃盏剧认猫蛛膝役卯蒋叉底垫杜辰六顽盼诚该翘键悄卜饱皮锭近柯糙嵌辣省菠哪毗拯瀑涟族索茎团芜恐冲镭厦箔甲迹娃弥吵溺诺揪锗伊梁古声活橇烦沤哑凛封票蛔遁斌精诗勉胎进快距卒敖阜奎壹帽细综哈郧绿栓田请残耗俭酚邱岭呐鼓染运册唐欲敢谗悄勺月鲍吟菜衬偏渊妇缕辕兔旭寐蔬罗骇调卖叫漫口壤验箔艰鲁孪颜撇尚浩浊次铸壤助著维翁般挥俱乏绒出蒋愈威缺该效狞闲挂弯烯扶稿被功揖凿组病疯秘狠远澳蔗些月锤作汀至瞻孟峨做练见复延褒剔驹龟空如血撼携嫂登捕利鹤嘻
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