中英文财务报表.doc

1、新会计准则下的英文版的会计报表一、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 Cash and Cash Equivalents短期投资 Short-term Investment一年内到期委托贷款 Entrusted Loan Re

2、ceivable Due within One Year减：一年内到期委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment短期投资净额 Net Value of Short-term Investment应收票据 Notes Receivable应收股利 Dividends Receivable应收利息 Interest Receivable应

3、收账款 Accounts Receivable减：应收账款坏账准备 Deduct: Bad Debt Reserve for Accounts Receivable应收账款净额 Net Value of Accounts Receivable其他应收款 Other Receivable减：其他应收款坏账准备 Deduct: Bad Debt Reserve for Other Receivable其他应收款净额 Net Value 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 Ded

4、uct: Inventory Falling Price Reserve存货净额 Net Value 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 Investment on Bonds Due within One Year一年内到期的应收融资租赁款 Financial Lease Receivable Due within One Year其他流动资产 Other Current Assets流动资产合计 Total Cur

5、rent Assets长期投资 Long-term Investment长期股权投资 Long-term Investment on Stocks委托贷款 Entrusted Loan 长期债权投资 Long-term Investment on Bonds长期投资合计 Total Long-term Investment减：长期股权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on Stocks减：长期债权投资减值准备 Deduct: Depreciation Reserve for Long-term Invest

6、ment on Bonds减：委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan 长期投资净额 Net Value of Long-term Investment其中：合并价差 Include: Cost-Book Value Differentials固定资产 Fixed Assets固定资产原值 Original Value of Fixed Asset减：累计折旧 Deduct: Accumulated Depreciation固定资产净值 Net Value of Fixed Assets减：固定资产减值准备 Deduct:

7、 Depreciation Reserve for Fixed Assets固定资产净额 Net Value of Fixed Assets工程物资 Project Goods and Material在建工程 Construction in Progress减：在建工程减值准备 Deduct: Depreciation Reserve for Construction in Progress在建工程净额 Net Value of Construction in Progress固定资产清理 Disposal of Fixed Assets固定资产合计 Total Fixed Assets无形

8、资产及其他资产 Intangible Assets & Other Assets无形资产 Intangible Assets减：无形资产减值准备 Deduct: Depreciation Reserve for Intangible Assets无形资产净额 Net Value of Intangible Assets长期待摊费用 Long-term Deferred Expense融资租赁未担保余值 Financial Lease Unguaranteed Residual Values融资租赁应收融资租赁款 Financial Lease Financial Lease Receivabl

9、e其他长期资产 Other Long-term Assets无形及其他长期资产合计 Total of Intangible Assets & Other Assets递延税项 Deferred Tax递延税款借项 Deferred Tax Debits资产总计 Total Assets负债及所有者（或股东）权益 Liability & Owners (Shareholders) 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 Unearned Re

10、ceivable预收账款 Deposit Received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 Accrued Liabilities递延收益 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

11、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 Special Payable其他长期负债 Other Long-term Liability长期负债合计 Total Long-term 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 Equity所有者权益（或股东权益）

12、Owners (Shareholders) Equity 实收资本（或股本） Paid-in Capital减；已归还投资 Deduct: Investment Returned实收资本（或股本）净额 Net Value of Paid-in Capital资本公积 Capital Reserves盈余公积 Surplus Reserves其中：法定公益金 Include: Legal Public Welfare Fund未确认投资损失 Unrealized Investment Losses未分配利润 Undistributed Profits 其中：本年利润 Include: Curre

13、nt Year Profit外币报表折算差额 Converted Difference in Foreign Currency Statements所有者（或股东）权益合计 Total Owners (Shareholders) Equity负债及所有者（或股东）权益合计 Total Liability & Owners (Shareholders) Equity三、利润及利润分配表 Profit and Statement of Profit Distribution 主营业务收入 Prime Operating Revenue减：主营业务成本 Deduct: Cost of Prime O

14、perating 主营业务税金及附加 Tax and Associated Charge for Prime Operating 主营业务利润（亏损以“”填列） Prime Operating Profit ( means loss)加：其他业务收入 Add: Other Operating Revenue减：其他业务支出 Deduct: Other Operating Expense减：营业费用 Operating Expenses管理费用 Administrative Expenses财务费用 Finance Charge营业利润（亏损以“”填列） Operating Profit ( -

15、 means loss)加：投资收益（亏损以“”填列） Add: Investment Income补贴收入 Subsidize Revenue营业外收入 Non-Operating Income减：营业外支出 Deduct: Non-Operating Expense利润总额（亏损总额以“”填列） Total Profit ( - means loss)减：所得税 Deduct: Income Tax少数股东损益 Minority Gain and Loss加：未确认投资损失 Add: Unrealized Investment Losses净利润（净亏损以“”填列）Net Profit (

16、 - means loss)加：年初未分配利润 Add: Undistributed Profits at the Beginning of the Year其他转入 Other Transfer-in可供分配的利润 Profit Available for Distribution (- means loss)减：提取法定盈余公积 Deduct: Withdrawal Legal Surplus提取法定公益金 Withdrawal Legal Public Welfare Fund提取职工奖励及福利基金 Withdrawal Stuff and Workers Bonus and Welfa

17、re Fund提取储备基金 Withdrawal Reserve Fund提取企业发展基金 Withdrawal Reserve for Business Expansion利润归还投资 Profit Capitalized on Return of Investment可供投资者分配的利润 Profit Available for Owners Distribution减：应付优先股股利 Deduct: Preferred Stock Dividends Payable提取任意盈余公积 Withdrawal Other Common Accumulation Fund应付普通股股利 Comm

18、on Stock Dividends Payable转作资本（或股本）的普通股股利 Common Stock Dividends Change to Assets (or Stock)未分配利润 Undistributed Profit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

19、) in Profit Due to Changes of Accounting Policies4 会计估计变更增加（或减少）利润总额 Increase (Decrease) in Profit Due to Changes of 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

20、 or Rendering Services收到的税费返还 Refunds of Taxes and Levies 收到的其他与经营活动有关的现金 Other Cash Received Relating to 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 Commodities and 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 Payments of All Types of T

21、axes支付的其他与经营活动有关的现金 Other Cash Paid Relating to Operating Activities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 Flows from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investment 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 Dis

22、posal of Subsidiary or Other Operating Business Units取得投资收益所收到的现金 Cash Received from Returns on Investments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 Oth

23、er Cash Received Relating to Investment Activities现金流入小计 Sub-Total of 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 Other Cash Payments Relating to Investment Activities现金流出

24、小计 Sub-Total of Cash Outflows投资活动产生的现金流量净额 Net Cash Flow from Investment 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

25、金 Cash Received Relating to Other Financing Activities现金流入小计 Sub-Total of Cash Inflows偿还债务所支付的现金 Cash Repayments of Amount Borrowed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 Other Cash

26、 Payments Relating to Financing Activities现金流出小计 Sub-Total of Cash Outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Exchange Rate Changes on Cash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

27、营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority Interest加：计提的资产减值准备 Add: Provision of Asset Impairment 固定资产折旧 Depreciation of Fixed Assets无形资产摊销 Amortization of Intangible Assets长期待摊费用摊销 Amortization of Long-term Deferred Expenses待摊费

28、用减少（减：增加） Decrease in Deferred Expenses (deduct: increase)预提费用增加（减：减少） Increase in Accrued Expenses (deduct: decrease)处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses on Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets (Deduct: Gains)固定资产报废损失 Losses on Disposal of Fixed Assets财务费用 Financial

29、Expense (Income)投资损失（减、收益） Losses Arising from Investments (Deduct: Gains)递延税款贷款（减、借项） Deferred Tax Credit (Deduct: Debit)存货的减少（减、增加） Decrease in Inventories经营性应收项目的减少（减、增加） Decrease in Receivable under Operating Activities (Deduct: Increase)经营性应付项目的增加（减、减少） Increase in Payables under Operating Acti

30、vities (Deduct: Decrease)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： Investment and Financing Activities that 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 Y

31、ear as Current Liability融资租入固定资产 Fixed Assets Acquired under Financial 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 Cash at the End of the Period减：现金的期初余额 Deduct: 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 Deduct: 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