财务报表英文版.docx
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财务报表英文版.docx
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财务报表英文版
BalanceSheet
December31,20xx
KQ01
Enterprisename:
XXCo.,Ltd.
Unit:
RMBYuan
Asset
NoteNo.
Endingamount
Beginningamount
Liabilitiesandowners’equity
NoteNo.
Endingamount
Beginningamount
Currentassets:
Currentliabilities:
Monetaryfunds
Short-termborrowings
Financialassetsmeasuredatfairvalueanditschangesincludedinthecurrentprofitandloss
Financialliabilitiesmeasuredatfairvalueanditschangesincludedinthecurrentprofitandloss
Derivativefinancialassets
Derivativefinancialliabilities
Notesreceivable
Notespayable
Accountreceivable
Accountpayable
Accountpaidinadvance
Accountreceivedinadvance
Interestreceivable
Employees’compensationpayable
Dividendreceivable
Taxpayable
Otheraccountsreceivable
Interestpayable
Inventory
Dividendpayable
Assetsdividedasavailableassetsforsale
Otheraccountspayable
Non-currentassetsduewithin1year
Liabilitiesdividedasavailableliabilitiesforsale
Othercurrentassets
Non-currentliabilitiesduewithin1year
Totalcurrentassets
Othercurrentliabilities
Totalcurrentliabilities
Non-currentliabilities:
Long-termborrowings
Bondspayable
Including:
Preferredshares
Perpetualcapitalsecurities
Long-termaccountpayable
Long-termemployees’compensationpayable
Non-currentassets:
Specialpayables
Availableforsalefinancialassets
Accruedliabilities
Held-to-maturityinvestments
Deferredincome
Long-termaccountreceivable
Deferredtaxliabilities
Long-termequityinvestment
Othernon-currentliabilities
Investingrealestate
Totalnon-currentliabilities
Fixedasset
7
Totalliabilities
Projectinconstruction
Owners’equity(orshareholders’equity)
Engineeringmaterial
Paid-incapital(orsharecapital)
16
Fixedassetdisposal
Otherequityinstruments
Productionbiologicalassets
Including:
Preferredshares
Oilandgasassets
Perpetualcapitalsecurities
Intangibleassets
8
Capitalsurplus
17
Developmentexpense
Minus:
Treasurystock
Goodwill
Othercomprehensiveincomes
Long-termexpensetobeapportioned
Specialreserve
Deferredtaxassets
9
Earnedsurplus
Othernon-currentassets
Undistributedearnings
18
Totalnon-currentassets
Totalowners’equity
Totalassets
Totalliabilitiesandowners’equity
2
IncomeStatement
Yearof2015
KQ02
Enterprisename:
XXCo.,Ltd.
Unit:
RMBYuan
Item
NoteNo.
Amountatcurrentperiod
Amountatsameperiodinlastyear
I.Operatingincome
1
Minus:
Operatingcost
1
Businesstaxandsurcharges
2
Sellingexpenses
Administrativeexpenses
Financialexpenses
3
Assetimpairmentloss
4
Plus:
Gainfromchangeinfairvalue(losswith“-”)
Gainfrominvestment(losswith“-”)
Including:
Incomefrominvestmentinaffiliatedenterpriseandjointenterprise
II.Operatingprofit(losswith“-”)
Plus:
Non-businessincome
5
Including:
Gainfromnon-currentassetdisposal
Minus:
Non-businessexpenditure
6
Including:
Lossfromnon-currentassetdisposal
III.Totalprofit(totallosswith“-”)
Minus:
Incometaxexpense
7
IV.Netprofit(netlosswith“-”)
V.Netafter-taxamountofothercomprehensiveincomes
(i)Othercomprehensiveincomesnotreclassifiedintoprofitandlossinfuture
1.Changesfornetliabilityornetassetofremeasuredandresetbenefitplan
2.Sharesenjoyedinothercomprehensiveincomesnotreclassifiedintoprofitandlossbytheinvestedunit
(ii)Othercomprehensiveincomesreclassifiedintoprofitandlossinfuture
1.Sharesenjoyedinothercomprehensiveincomesreclassifiedintoprofitandlossbytheinvestedunitinfuture
2.Profitandlossfromfairvaluechangeoffinancialassetsavailableforsale
3.Profitandlossfromheld-to-maturityinvestmentreclassifiedtofinancialassetsavailableforsale
4.Effectivepartforhedgingprofitandlossofcashflow
5.Translationbalanceofforeigncurrencyfinancialstatements
6.Others
VI.Totalcomprehensiveincomes
VII.Earningspershare
(i)Basicearningspershare(Yuan/Share)
(ii)Dilutedearningspershare(Yuan/Share)
4
CashFlowStatement
Yearof2015
KQ03
Enterprisename:
XXCo.,Ltd.
Unit:
RMBYuan
Item
NoteNo.
Amountatcurrentperiod
Amountatsameperiodinlastyear
I.Cashflowfromoperatingactivities:
Cashreceivedfromsaleofgoodsorrenderingofservices
Refundoftaxandlevies
Othercashreceivedrelatingtooperatingactivities
Sub-totalofcashinflowsfromoperatingactivities
Cashpaidforgoodsandservices
Cashpaidtoandonbehalfofemployees
Paymentsofalltypesoftaxes
Othercashpaidrelatingtooperatingactivities
Sub-totalofcashoutflowsfromoperatingactivities
Netcashflowsfromoperatingactivities
II.Cashflowfrominvestingactivities:
Cashflowfromdisposalofinvestments
Cashreceivedfromreturnsofinvestments
Cashreceivedfromincomesoninvestments
Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets
Othercashreceivedrelatingtoinvestingactivities
Sub-totalofcashinflowsfrominvestingactivities
Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets
Cashpaidtoacquireinvestments
Netcashreceivedfromthesubsidiarycompanyandotherbusinessunits
Othercashpaymentsrelatingtoinvestingactivities
Sub-totalofcashoutflowsfrominvestingactivities
Netcashflowsfrominvestingactivities
III.Cashflowsfromfinancingactivities:
Cashreceivedfromcapitalcontribution
Cashreceivedfromborrowings
Othercashreceivedrelatingtofinancingactivities
Sub-totalofcashinflowsfromfinancingactivities
Cashrepaymentsofamountsborrowed
Cashpaymentsforinterestexpensesanddistributionofdividendsorprofit
Othercashpaymentsrelatingtofinancingactivities
Sub-totalofcashoutflowsfromfinancingactivities
Netcashflowsfromfinancingactivities
IV.Effectofforeignexchangeratechangesoncashandcashequivalents
V.Netincreaseincashandcashequivalents
Plus:
Balanceofbeginningcashandcashequivalents
VI.Balanceofendingcashandcashequivalents
5
答:
由题中资料可知,该企业由于交易性金融资产、应收账款、存货的比重均有所下降,导致了流动资产比率的降低,从而使非流动资产中固定资产比重大幅度上升。
(1)流动资产中,货币资金比重有所上升,说明企业资产的变现能力及抵御风险能力增强,但其机会成本也必然增加;结合短期投资铁大幅度下降,企业整体流动资产的变现能力是有所减弱的,资产的风险性增大,因此可以说流动资产的项目结构变动不够理想。
(2)非流动资产中,流动性最强而且惟一能直接带来收益的资产是长期投资,而其比重却有所下降,尽管下降幅度较小,也对非流动资产的内部结构造成了不良影响,固定资产比重的大幅度上升,并非全部得益于无形资产和持有至到期投资比重下降,而是包含了部分资产的转移,这也说明企业总资产的变现能力下降,资产风险增强。
(3)结论
您的答案:
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