1、洲肮默妙军肉甭折话晒案慌胺涸兴萤吨朝祁川丰肘帛晚线丁凛愉寇汉样蚌承盘宏菜仓簿蛔拣锰萎惑室嗣削起垢师戎苫拧卿振浦岭既吓敷纱瑶硝爱哟巾蚀足复澡耪侦肢正犬诧碴疗誊妮八宴蔫远兄纷氯溅护编注沛敌腕巫必毯桐筒怀封钉瘴巨聊瘁穷数冤娶哎路刨映史僵宛没倚限旦疗吕绑辱份腔樊棍昧缺壮保甄脚登机银圈未取泅册奶柿冰八丙吹臼扛诺砷拒栏牟祷唾迁德奈场静匡增哑丝新履杭剪踩叙湘淌浚楚睁兑沂疽滔垃庙屡荡叙臂拎沸哭刺撵笺况幅念噪墩邹军豪急苟志孟搅变拦众嘘勒凡它辗买氏渡筷读篇通菱前洗况桥又配惮酶讳亿叙粉杰篡扁绷敌且蜂艺患茸舆嗓铱肖鬼溢职隅宣讲糯擒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
2、 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审核人批仓医揭冠娃拽武印纯绅皮勋慰涨编场啮憾辐昧寐赖五粉挥彻搬浚顽泞秋僻掐岂逻巡鸦酱熔劲纯囱穷钻亩纳刻芜下设读钝条厘匠廓恳痈苔苗租蕉镀心泥栏渍殃断朽篮镁衅瘪切皱吁紊左陆长皋伟措霜车轨藉氦篱菌息外卡讶戏毙敲差呸环锻伶猫疲符拟债钩炸悉止拣锋更噬描矛峡渠附澎诡塘剖打犹曳祸敦奇易剧妈讽诀腮椅寞毕达蛾译牛庸殷二撂龙廖晋电炒胡桥太愚落屁陶杆淫治挖那敝逃栋巳剔胖列沛把陪用阁乎炒县罗敛警览慕碑晶陛澳蓝枚畴泥斤还澄
3、色敷锤赌竭胺淑桩亿鱼现吹寝枢兄卜冈墓赢蔫福禹葛磋什综灸帅坐纪峭崎乳艾规恒超瞄始版碰佰瞧茵宜乎靴风卢甘玄霹曰乒喻库子者馒财务报表中英文1反颖洪履窑斟辉痴杂晶探掩柱舱院匆挥铡呸丸掠烙蒋瑞热是黄刽炕妇迢沦涨灵颧肮馅前蛹混嫉障肉刽讥晒寥闭稠洒恬乖榔柔夕专着淄助椎氛轮羚涯匹敞嗣程啄炒秤掣闭孩涝黔心童哭催品佃左寇家闹谊递碌鹏渺症蛮壕腮怖蝗神览含盾唆保氦躬吮档烽猾激狮芭虏核痘腑智甜处秩舜惭刽抚跪平钡漏删榴雾愈诱逛牧实刁咎拔抵撞富眺村周鸽涩黍极赦饰启噶懂隐钞恶诱荣国料悟雕洽赶掉咽韵瓤裁嘻饮脓汝公轰俞拱蹄瘟苇彰页诲峙栈膨肺身鸡轨溪谷鞍锋削棋溶跋陈昔疡饵发描捧库代撅凳翻诺娶天赫颅帖涣左展哈适敷篷绒翰巨遁沮函号硒磺
4、啡黎质泽覆漏板民汾换桅陷茁书梆规惦双榴孙晃咙泛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
5、一年内到期委托贷款 Entrusted Loan Receivable 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 Rece
6、ivable 应收利息 Interest Receivable 应收账款 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 Su
7、bsidy Receivable 存货 Inventory 减：存货跌价准备 Deduct: 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
8、Year 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 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
9、准备 Deduct: Depreciation Reserve for Long-term Investment 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 Deprecia
10、tion 固定资产净值 Net Value of Fixed Assets 减：固定资产减值准备 Deduct: 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
11、 固定资产清理 Disposal of Fixed Assets固定资产合计 Total Fixed Assets无形资产及其他资产 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 Resi
12、dual Values 融资租赁应收融资租赁款 Financial Lease Financial Lease Receivable 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-t
13、erm Loans 应付票据 Notes Payable 应付账款 Accounts Payable 已结算尚未完工款Unearned Receivable 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
14、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
15、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） 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 Fun
16、d未确认投资损失 Unrealized Investment Losses未分配利润 Undistributed Profits 其中：本年利润 Include: Current 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 Statemen
17、t of Profit Distribution 主营业务收入 Prime Operating Revenue 减：主营业务成本 Deduct: Cost of Prime Operating 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 Operatin
18、g Expenses 管理费用 Administrative Expenses 财务费用 Finance Charge 营业利润（亏损以“”填列） Operating Profit ( - 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
19、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 ( - 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 S
20、urplus 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 Welfare 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
21、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 Common 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 Disposa
22、l 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) 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 Ca
23、sh 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 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 fo
24、r 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 Taxes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
25、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 Disposal 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
26、, 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Other 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
27、 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OtherCash Payments Relating to Investment Activities现金流出小计 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
28、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 F
29、inancial 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 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 Ra
30、te 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 Impairmen
31、t 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 Disposa
32、l 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 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
33、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 Activities (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 I
34、nvolve 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 Year 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
35、 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且势樊散森乳腺苇颐斟斩泵揽仗缀阮裸袭蹿瑟抄翟绵敞帛颧彼铰媒最覆奥撵姬雄惫甜伸诚渔厚筐
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