作者：Alice 來源：重慶西語東敘翻譯公司 發(fā)表時(shí)間：2012/5/14 11:51:41 瀏覽：3315次

一、企業(yè)財(cái)務(wù)會計(jì)報(bào)表封面 FINANCIAL REPORT COVER

　　報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended

　　所屬月份 Reporting Period

　　報(bào)出日期 Submit Date

　　記賬本位幣幣種 Local Reporting Currency

　　審核人 Verifier

　　填表人 Preparer

二、資產(chǎn)負(fù)債表 Balance Sheet

　　資產(chǎn) Assets

　　流動資產(chǎn) Current Assets

　　貨幣資金 Bank and Cash

　　短期投資 Current Investment

　　一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year

　　減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year

　　減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment

　　短期投資凈額 Net bal of current investment

　　應(yīng)收票據(jù) Notes receivable

　　應(yīng)收股利 Dividend receivable

　　應(yīng)收利息 Interest receivable

　　應(yīng)收賬款 Account receivable

　　減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable

　　應(yīng)收賬款凈額 Net bal of Account receivable

　　其他應(yīng)收款 Other receivable

　　減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable

　　其他應(yīng)收款凈額 Net bal of Other receivable

　　預(yù)付賬款 Prepayment

　　應(yīng)收補(bǔ)貼款 Subsidy receivable

　　存貨 Inventory

　　減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory

　　存貨凈額 Net bal of Inventory

　　已完工尚未結(jié)算款 Amount due from customer for contract work

　　待攤費(fèi)用 Deferred Expense

　　一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year

　　一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year

　　其他流動資產(chǎn) Other current assets

　　流動資產(chǎn)合計(jì) Total current assets

　　長期投資 Long-term investment

　　長期股權(quán)投資 Long-term equity investment

　　委托貸款 Entrusted loan receivable

　　長期債權(quán)投資 Long-term debt investment

　　長期投資合計(jì) Total for long-term investment

　　減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment

　　減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment

　　減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable

　　長期投資凈額 Net bal of long-term investment

　　其中：合并價(jià)差 Include: Goodwill (Negative goodwill)

　　固定資產(chǎn) Fixed assets

　　固定資產(chǎn)原值 Cost

　　減：累計(jì)折舊 Less: Accumulated Depreciation

　　固定資產(chǎn)凈值 Net bal

　　減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets

　　固定資產(chǎn)凈額 NBV of fixed assets

　　工程物資 Material holds for construction of fixed assets

　　在建工程 Construction in progress

　　減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress

　　在建工程凈額 Net bal of construction in progress

　　固定資產(chǎn)清理 Fixed assets to be disposed of

　　固定資產(chǎn)合計(jì) Total fixed assets

　　無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets

　　無形資產(chǎn) Intangible assets

　　減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets

　　無形資產(chǎn)凈額 Net bal of intangible assets

　　長期待攤費(fèi)用 Long-term deferred expense

　　融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values

　　融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables

　　其他長期資產(chǎn) Other non-current assets

　　無形及其他長期資產(chǎn)合計(jì) Total other assets & intangible assets

　　遞延稅項(xiàng) Deferred Tax

　　遞延稅款借項(xiàng) Deferred Tax assets

　　資產(chǎn)總計(jì) Total assets

　　負(fù)債及所有者（或股東）權(quán)益 Liability & Equity

　　流動負(fù)債 Current liability

　　短期借款 Short-term loans

　　應(yīng)付票據(jù) Notes payable

　　應(yīng)付賬款 Accounts payable

　　已結(jié)算尚未完工款

　　預(yù)收賬款 Advance from customers

　　應(yīng)付工資 Payroll payable

　　應(yīng)付福利費(fèi) Welfare payable

　　應(yīng)付股利 Dividend payable

　　應(yīng)交稅金 Taxes payable

　　其他應(yīng)交款 Other fees payable

　　其他應(yīng)付款 Other payable

　　預(yù)提費(fèi)用 Accrued Expense

　　預(yù)計(jì)負(fù)債 Provision

　　遞延收益 Deferred Revenue

　　一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year

　　其他流動負(fù)債 Other current liability

　　流動負(fù)債合計(jì) Total current liability

　　長期負(fù)債 Long-term liability

　　長期借款 Long-term loans

　　應(yīng)付債券 Bonds payable

　　長期應(yīng)付款 Long-term payable

　　專項(xiàng)應(yīng)付款 Grants & Subsidies received

　　其他長期負(fù)債 Other long-term liability

　　長期負(fù)債合計(jì) Total long-term liability

　　遞延稅項(xiàng) Deferred Tax

　　遞延稅款貸項(xiàng) Deferred Tax liabilities

　　負(fù)債合計(jì) Total liability

　　少數(shù)股東權(quán)益 Minority interests

　　所有者權(quán)益（或股東權(quán)益） Owners’ Equity

　　實(shí)收資本（或股本） Paid in capital

　　減；已歸還投資 Less: Capital redemption

　　實(shí)收資本（或股本）凈額 Net bal of Paid in capital

　　資本公積 Capital Reserves

　　盈余公積 Surplus Reserves

　　其中：法定公益金 Include: Statutory reserves

　　未確認(rèn)投資損失 Unrealised investment losses

　　未分配利潤 Retained profits after appropriation

　　其中：本年利潤 Include: Profits for the year

　　外幣報(bào)表折算差額 Translation reserve

　　所有者（或股東）權(quán)益合計(jì) Total Equity

　　負(fù)債及所有者（或股東）權(quán)益合計(jì) Total Liability & Equity

三、利潤及利潤分配表 Income statement and profit appropriation

　　一、主營業(yè)務(wù)收入 Revenue

　　減：主營業(yè)務(wù)成本 Less: Cost of Sales

　　主營業(yè)務(wù)稅金及附加 Sales Tax

　　二、主營業(yè)務(wù)利潤（虧損以“—”填列） Gross Profit ( - means loss)

　　加：其他業(yè)務(wù)收入 Add: Other operating income

　　減：其他業(yè)務(wù)支出 Less: Other operating expense

　　減：營業(yè)費(fèi)用 Selling & Distribution expense

　　管理費(fèi)用 G&A expense

　　財(cái)務(wù)費(fèi)用 Finance expense

　　三、營業(yè)利潤（虧損以“—”填列） Profit from operation ( - means loss)

　　加：投資收益（虧損以“—”填列） Add: Investment income

　　補(bǔ)貼收入 Subsidy Income

　　營業(yè)外收入 Non-operating income

　　減：營業(yè)外支出 Less: Non-operating expense

四、利潤總額（虧損總額以“—”填列） Profit before Tax

　　減：所得稅 Less: Income tax

　　少數(shù)股東損益 Minority interest

　　加：未確認(rèn)投資損失 Add: Unrealised investment losses

五、凈利潤（凈虧損以“—”填列） Net profit ( - means loss)

　　加：年初未分配利潤 Add: Retained profits

　　其他轉(zhuǎn)入 Other transfer-in

六、可供分配的利潤 Profit available for distribution( - means loss)

　　減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves

　　提取法定公益金 Appropriation of statutory welfare fund

　　提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund

　　提取儲備基金 Appropriation of reserve fund

　　提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund

　　利潤歸還投資 Capital redemption

七、可供投資者分配的利潤 Profit available for owners distribution

　　減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference shares dividend

　　提取任意盈余公積 Appropriation of discretionary surplus reserve

　　應(yīng)付普通股股利 Appropriation of ordinary shares dividend

　　轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary shares dividend to paid in capital

八、未分配利潤 Retained profit after appropriation

　　補(bǔ)充資料： Supplementary Information:

　　1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments

　　2． 自然災(zāi)害發(fā)生損失 Losses from natural disaster

　　3． 會計(jì)政策變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting policies

　　4． 會計(jì)估計(jì)變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates

　　5． 債務(wù)重組損失 Losses from debt restructuring

　　現(xiàn)金流量表 Cash Flow Statement

一、經(jīng)營活動產(chǎn)生的現(xiàn)金流量： Cash Flow from Operating Activities:

　　銷售商品、提供勞務(wù)收到的現(xiàn)金 Cash received from sales of goods or rendering services

　　收到的稅費(fèi)返還 Refunds of taxes

　　收到的其他與經(jīng)營活動有關(guān)的現(xiàn)金 Cash received relating to other operating activities

　　現(xiàn)金流入小計(jì) Sub-total of cash inflows

　　購買商品、接受勞務(wù)支付的現(xiàn)金 Cash paid for goods or receiving services

　　支付給職工以及為職工支付的現(xiàn)金 Cash paid to and on behalf of employees

　　支付的各項(xiàng)稅費(fèi) Tax payments

　　支付的其他與經(jīng)營活動有關(guān)的現(xiàn)金 Cash paid relating to other operating activities

　　現(xiàn)金流出小計(jì) Sub-total of cash outflows

　　經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Operating Activities

二、投資活動產(chǎn)生的現(xiàn)金流量： Cash Flow from Investing Activities:

　　收回投資所收到的現(xiàn)金 Cash received from disposal of investments

　　處置子公司和其他經(jīng)營單位收到的現(xiàn)金 Cash received from disposal of subsidiary or other operating business units

　　取得投資收益所收到的現(xiàn)金 Cash received from investments income

　　處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)而收到的現(xiàn)金凈額 Net cash received from disposal of fixed assets, intangible assets and other long-term assets

　　購買子公司所收到的現(xiàn)金 Cash received by acquisition of subsidiary

　　收到的其他與投資活動有關(guān)的現(xiàn)金 Cash received relating to other investing activities

　　現(xiàn)金流入小計(jì) Sub-total of cash inflows

　　購建固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)所支付的現(xiàn)金 Cash paid to acquire fixed assets, intangible assets and other long-term assets

　　投資所支付的現(xiàn)金 Cash paid to acquire investments

　　支付的其他與投資活動有關(guān)的現(xiàn)金 Cash payments relating to other investing activities

　　現(xiàn)金流出小計(jì) Sub-total of cash outflows

　　投資活動產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Investing Activities

三、籌資活動產(chǎn)生的現(xiàn)金流量： Cash Flow from Financing Activities:

　　吸收投資所收到的現(xiàn)金 Cash received by investors

　　借款所收到的現(xiàn)金 Cash received from borrowings

　　其中：從金融機(jī)構(gòu)借款所收到的現(xiàn)金 Include: Cash received from financial institution borrowings

　　收到的其他與籌資活動有關(guān)的現(xiàn)金 Cash received relating to other financing activities

　　現(xiàn)金流入小計(jì) Sub-total of cash inflows

　　償還債務(wù)所支付的現(xiàn)金 Repayments of borrowings

　　其中：償還金融機(jī)構(gòu)債務(wù)所支付的現(xiàn)金 Include: Repayments of financial institution borrowings

　　分配股利、利潤和償付利息所支付的現(xiàn)金 Dividends paid, profit distributed or interest paid

　　支付的其他與籌資活動有關(guān)的現(xiàn)金 Cash payments relating to other financing activities

　　現(xiàn)金流出小計(jì) Sub-total of cash outflows

　　籌資活動產(chǎn)生的現(xiàn)金流量凈額 Net Cash Flow from Financing Activities

四、匯率變動對現(xiàn)金的影響額 Effect of Foreign Currency Translation

五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 Net Increase (Decrease) in Cash and Cash Equivalents

　　現(xiàn)金流量附表： Supplementary Information:

　　1.將凈利潤調(diào)節(jié)為經(jīng)營活動的現(xiàn)金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:

　　凈利潤 Net Profit

　　加：少數(shù)股東損益 Add: Minority interest

　　加：計(jì)提的資產(chǎn)減值準(zhǔn)備 Impairment losses on assets

　　固定資產(chǎn)折舊 Depreciation of fixed assets

　　無形資產(chǎn)攤銷 Amortisation of intangible assets

　　長期待攤費(fèi)用攤銷 Amortisation of long-term deferred expenses

　　待攤費(fèi)用減少（減：增加） Decrease (increase) in deferred expenses

　　預(yù)提費(fèi)用增加（減：減少） Increase (decrease) in accrued expenses

　　處置固定資產(chǎn)、無形資產(chǎn)和其他長期資產(chǎn)的損失（減、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets

　　固定資產(chǎn)報(bào)廢損失 Losses on write-off of fixed assets

　　財(cái)務(wù)費(fèi)用 Finance expense (income)

　　投資損失（減、收益） Losses (gains) arising from investments

　　遞延稅款貸款（減、借項(xiàng)） Deferred tax credit (debit)

　　存貨的減少（減、增加） Decrease (increase) in inventories

　　經(jīng)營性應(yīng)收項(xiàng)目的減少（減、增加） Decrease (increase) in receivables under operating activities

　　經(jīng)營性應(yīng)付項(xiàng)目的增加（減、減少） Increase (decrease) in payables under operating activities

　　其他 Others

　　經(jīng)營活動產(chǎn)生的現(xiàn)金流量凈額 Net cash flow from operating activities

　　2.不涉及現(xiàn)金收支的投資和籌資活動： Investing and Financing Activities that do not Involve Cash Receipts and Payments:

　　債務(wù)轉(zhuǎn)為資本 Conversion of debt into capital

　　一年內(nèi)到期的可轉(zhuǎn)換公司債券 Reclassification of convertible bonds expiring within one year as current liability

　　融資租入固定資產(chǎn) Fixed assets acquired under finance leases

　　3.現(xiàn)金及現(xiàn)金等價(jià)物凈增加情況： Net Increase in Cash and Cash Equivalents:

　　現(xiàn)金的期末余額 Cash at the end of the period

　　減：現(xiàn)金的期初余額 Less: cash at the beginning of the year

　　加：現(xiàn)金等價(jià)物的期末余額 Add: cash equivalents at the end of the period

　　減：現(xiàn)金等價(jià)物的期初余額 Less: cash equivalents at the beginning of the period

　　現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 Net increase in cash and cash equivalents