财务报表完整优秀版.docx
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财务报表完整优秀版.docx
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财务报表完整优秀版
标准版的财务报表(中英文版)
资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中:
原材料Including:
Rawmaterials产成品(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资:
Long-terminvestment:
其中:
长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment
*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减:
累计折旧Less:
AccumulatedDpreciation固定资产净值Fixedassets-netvalue减:
固定资产减值准备Less:
Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:
土地使用权Includinganduserights递延资产(长期待摊费用)Deferredassets其中:
固定资产修理Including:
Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:
特准储备物资Amongit:
Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表(续表)BalanceSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayro1l应付福利费Welfarepayable应付利润(股利)Profitspayab1e应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlong-termliabilities其中:
特准储备资金Including:
Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities
*少数股东权益Minorityinterests实收资本(股本)SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson"scapital其中:
国有法人资本Including:
State-ownedlegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外商资本Foreignbusinessmen"scapital资本公积Capitalsurplus盈余公积surplusreserve其中:
法定盈余公积Including:
statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital
*未确认的投资损失(以“-”号填列)Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholder"sequity负债及所有者权益总计TotalLiabilities&Equity
====================================================================利润表INCOMESTATEMENT项目ITEMS产品销售收入 Salesofproducts其中:
出口产品销售收入 Including:
Exportsales减:
销售折扣与折让 Less:
Salesdiscountandallowances产品销售净额 Netsalesofproducts减:
产品销售税金 Less:
Salestax产品销售成本 Costofsales其中:
出口产品销售成本 Including:
Costofexportsales产品销售毛利 Grossprofitonsales减:
销售费用 Less:
Sellingexpenses管理费用 Generalandadministrativeexpenses财务费用 Financialexpenses其中:
利息支出(减利息收入)Including:
Interestexpenses(minusinterestihcome)汇兑损失(减汇兑收益)Exchangelosses(minusexchangegains)产品销售利润 Profitonsales加:
其他业务利润 Add:
profitfromotheroperations营业利润 Operatingprofit加:
投资收益 Add:
Incomeoninvestment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:
adjustmentoflossandgainforpreviousyears利润总额 Totalprofit减:
所得税 Less:
Incometax净利润 Netprofit==================================================================现金流量表CashFlowsStatement
Preparedby:
Period:
Unit:
Items
1.CashFlowsfromOperatingActivities:
01)Cashreceivedfromsalesofgoodsorrenderingofservices
02)Rentalreceived
Valueaddedtaxonsalesreceivedandrefundsofvalue
03)addedtaxpaid
04)Refundofothertaxesandlevyotherthanvalueaddedtax
07)Othercashreceivedrelatingtooperatingactivities
08)Sub-totalofcashinflows
09)Cashpaidforgoodsandservices
10)Cashpaidforoperatingleases
11)Cashpaidtoandonbehalfofemployees
12)Valueaddedtaxonpurchasespaid
13)Incometaxpaid
14)Taxespaidotherthanvalueaddedtaxandincometax
17)Othercashpaidrelatingtooperatingactivities
18)Sub-totalofcashoutflows
19)Netcashflowsfromoperatingactivities
2.CashFlowsfromInvestingActivities:
20)Cashreceivedfromreturnofinvestments
21)Cashreceivedfromdistributionofdividendsorprofits
22)Cashreceivedfrombondinterestincome
Netcashreceivedfromdisposaloffixedassets,intangible
23)assetsandotherlong-termassets
26)Othercashreceivedrelatingtoinvestingactivities
27)Sub-totalofcashinflows
Cashpaidtoacquirefixedassets,intangibleassets
28)andotherlong-termassets
29)Cashpaidtoacquireequityinvestments
30)Cashpaidtoacquiredebtinvestments
33)Othercashpaidrelatingtoinvestingactivities
34)Sub-totalofcashoutflows
35)Netcashflowsfrominvestingactivities
3.CashFlowsfromFinancingActivities:
36)Proceedsfromissuingshares
37)Proceedsfromissuingbonds
38)Proceedsfromborrowings
41)Otherproceedsrelatingtofinancingactivities
42)Sub-totalofcashinflows
43)Cashrepaymentsofamountsborrowed44)Cashpaymentsofexpensesonanyfinancingactivities
45)Cashpaymentsfordistributionofdividendsorprofits
46)Cashpaymentsofinterestexpenses
47)Cashpaymentsforfinanceleases
48)Cashpaymentsforreductionofregisteredcapital
51)Othercashpaymentsrelatingtofinancingactivities
52)Sub-totalofcashoutflows
53)Netcashflowsfromfinancingactivities
4.EffectofForeignExchangeRateChangesonCash
5.NetIncreaseinCashandCashEquivalentsSupplementalInformation
1.InvestingandFinancingActivitiesthatdonotInvolvein
CashReceiptsandPayments
56)Repaymentofdebtsbythetransferoffixedassets
57)Repaymentofdebtsbythetransferofinvestments
58)Investmentsintheformoffixedassets
59)Repaymentsofdebtsbythetransferofinvestories
2.ReconciliationofNetProfittoCashFlowsfromOperating
Activities
62)Netprofit
63)Addprovisionforbaddebtorbaddebtwrittenoff
64)Depreciationoffixedassets
65)Amortizationofintangibleassets
Lossesondisposaloffixedassets,intangibleassets
66)andotherlong-termassets(ordeduct:
gains)
67)Lossesonscrappingoffixedassets
68)Financialexpenses
69)Lossesarisingfrominvestments(ordeduct:
gains)
70)Deferedtaxcredit(ordeduct:
debit)
71)Decreaseininventories(ordeduct:
increase)
72)Decreaseinoperatingreceivables(ordeduct:
increase)
73)Increaseinoperatingpayables(ordeduct:
decrease)
74)Netpaymentonvalueaddedtax(ordeduct:
netreceipts
75)Netcashflowsfromoperatingactivities
3.NetIncreaseinCashandCashEquivalents
76)cashattheendoftheperiod
77)Less:
cashatthebeginningoftheperiod
78)Plus:
cashequivalentsattheendoftheperiod
79)Less:
cashequivalentsatthebeginningoftheperiod
80)Netincreaseincashandcashequivalents现金流量表CashFlowsStatement
Preparedby:
Period:
Unit:
Items
1.CashFlowsfromOperatingActivities:
01)Cashreceivedfromsalesofgoodsorrenderingofservices
02)Rentalreceived
Valueaddedtaxonsalesreceivedandrefundsofvalue
03)addedtaxpaid
04)Refundofothertaxesandlevyotherthanvalueaddedtax
07)Othercashreceivedrelatingtooperatingactivities
08)Sub-totalofcashinflows
09)Cashpaidforgoodsandservices
10)Cashpaidforoperatingleases
11)Cashpaidtoandonbehalfofemployees
12)Valueaddedtaxonpurchasespaid
13)Incometaxpaid
14)Taxespaidotherthanvalueaddedtaxandincometax
17)Othercashpaidrelatingtooperatingactivities
18)Sub-totalofcashoutflows
19)Netcashflowsfromoperatingactivities
2.CashFlowsfromInvestingActivities:
20)Cashreceivedfromreturnofinvestments
21)Cashreceivedfromdistributionofdividendsorprofits
22)Cashreceivedfrombondinterestincome
Netcashreceivedfromdisposaloffixedassets,intangible
23)assetsandotherlong-termassets
26)Othercashreceivedrelatingtoinvestingactivities
27)Sub-totalofcashinflows
Cashpaidtoacquirefixedassets,intangibleassets
28)andotherlong-termassets
29)Cashpaidtoacquireequityinvestments
30)Cashpaidtoacquiredebtinvestments
33)Othercashpaidrelatingtoinvestingactivities
34)Sub-totalofcashoutflows
35)Netcashflowsfrominvestingactivities
3.CashFlowsfromFinancingActivities:
36)Proceedsfromissuingshares
37)Proceedsfromissuingbonds
38)Proceedsfromborrowings
41)Otherproceedsrelatingtofinancingactivities
42)Sub-totalofcashinflows
43)Cashrepaymentsofamountsborrowed
44)Cashpaymentsofexpensesonanyfinancingactivities
45)Cashpaymentsfordistributionofdividendsorprofits46)Cashpaymentsofinterestexpenses
47)Cashpaymentsforfinanceleases
48)Cashpaymentsforreductionofregisteredcapital
51)Othercashpaymentsrelatingtofinancingactivities
52)Sub-totalofcashoutflows
53)Netcashflowsfromfinancingactivities
4.EffectofForeignExchangeRateChangesonCash
5.NetIncreaseinCashandCashEquivalents
SupplementalInformation
1.InvestingandFinancingActivitiesthatdonotInvolvein
CashReceiptsandPayments
56)Repaymentofdebtsbythetransferoffixedassets
57)Repaymentofdebtsbythetransferofinvestments
58)Investmentsintheformoffixedassets
59)Repaymentsofdebtsbythetransferofinvestories
2.ReconciliationofNetProfittoCashFlowsfromOperating
Activities
62)Netpr
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