资产负债表利润表及现金流量表

完整英文版资产负债表、利润表及现金流量表

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 ih come)

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 yea rs

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 Statement

Prepared by:Period: Unit:

Items

1.Cash Flows from Operating Activities:

01)Cash received from sales of goods or rendering of services

02)Rental received

Value added tax on sales received and refunds of value

03)added tax paid

04)Refund of other taxes and levy other than value added tax

07)Other cash received relating to operating activities

08)Sub-total of cash inflows

09)Cash paid for goods and services

10)Cash paid for operating leases

11)Cash paid to and on behalf of employees

12)Value added tax on purchases paid

13)Income tax paid

14)Taxes paid other than value added tax and income tax

17)Other cash paid relating to operating activities

18)Sub-total of cash outflows

19)Net cash flows from operating activities

2.Cash Flows from Investing Activities:

20)Cash received from return of investments

21)Cash received from distribution of dividends or profits

22)Cash received from bond interest income

Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets

26)Other cash received relating to investing activities

27)Sub-total of cash inflows

Cash paid to acquire fixed assets,intangible assets

28)and other long-term assets

29)Cash paid to acquire equity investments

30)Cash paid to acquire debt investments

33)Other cash paid relating to investing activities

34)Sub-total of cash outflows

35)Net cash flows from investing activities

3.Cash Flows from Financing Activities:

36)Proceeds from issuing shares

37)Proceeds from issuing bonds

38)Proceeds from borrowings

41)Other proceeds relating to financing activities

42)Sub-total of cash inflows

43)Cash repayments of amounts borrowed

44)Cash payments of expenses on any financing activities

45)Cash payments for distribution of dividends or profits

46)Cash payments of interest expenses

47)Cash payments for finance leases

48)Cash payments for reduction of registered capital

51)Other cash payments relating to financing activities

52)Sub-total of cash outflows

53)Net cash flows from financing activities

4.Effect of Foreign Exchange Rate Changes on Cash

https://www.360docs.net/doc/0512847471.html, Increase in Cash and Cash Equivalents

Supplemental Information

1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments

56)Repayment of debts by the transfer of fixed assets

57)Repayment of debts by the transfer of investments

58)Investments in the form of fixed assets

59)Repayments of debts by the transfer of investories

2.Reconciliation of Net Profit to Cash Flows from Operating Activities

62)Net profit

63)Add provision for bad debt or bad debt written off

64)Depreciation of fixed assets

65)Amortization of intangible assets

Losses on disposal of fixed assets,intangible assets

66)and other long-term assets (or deduct:gains)

67)Losses on scrapping of fixed assets

68)Financial expenses

69)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 receipts

75)Net cash flows from operating activities

https://www.360docs.net/doc/0512847471.html, Increase in Cash and Cash Equivalents

76)cash at the end of the period

77)Less:cash at the beginning of the period

78)Plus:cash equivalents at the end of the period

79)Less:cash equivalents at the beginning of the period

80)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

https://www.360docs.net/doc/0512847471.html,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

https://www.360docs.net/doc/0512847471.html,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