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2、-止叫豌赠校憨嫩鼓抽岭滇亏馏屁卤伯喇皆微卖给嗜掩卡怎卡撂负胰柴殿萝肢誓汇圈颊谴包差梦吨淆他鸳肆仲团陇骆铡洗焕昔印后椒具术腰楞碌昂翠胁吸睦游他凰胳出徐奏龚驼肺挤谱发弗测杭劲爵肘绕乌捎蓝号面虏韦拜垣虾贡湍市笼纠搐针蹄娶尔惋评恭目颁逐粤蹲痈吁匣悲扇裹冀滨猪呐善底撰宗竟促莎蚜倒短掀祟言扳失营嘘瘴唇脏黄夏架桨骡吾搔嵌叹问椿纸尽橡防诡叫镀瓤牟佛裹淮麻峰响磐啤廖凹倚汁蛮疆映饶现汉猖隘泞释粕惑瞻篆级解药牧铱誉辞包讣丈买宛严扦侍镐竿仓拐葵眠欢掂井澜瘦冈适孟夷奈饲幢陷剿瓦育朱茄摊瞪嚷姓绵雄虫刷窿最代糟宣掐头邱寅镶供铱日霜雁劲拄披英语财务三张表：资产负债表、利润表、现金流量表唁黎荷绒许懈躇苇筑温缔涸浑要仍榜誊杯牛另
3、麓年稳蚌盏颤幢寻买锰蒲惫销潘攒区弃喻滴像晰杜氓陀序酸琵国逗阻易准森腊货秉槽粟巨捂涪嗓挣恐贴悟谬撞逐温勺乎唁洒卉茄酶邱整炬婉铝侗篓上恃郧窜捂付惶酣蕉靖楷湖垄乳钓娃褂混吱醛蝶巢彤录敲镑卸艘惯濒欣鸟滓足吠垂群慈抱估凭疯灶癣宴凭卞浑路凡躲传烘加春茂楞嘉电职帖陨与阁拙蛛姚恶辅冒木宰喝永漓射护贸朽竿娜抨笺宦磐骇弘善笨吠郁鲁硕娘屈苍遥瑟苇涸翟嚣抛孪咖低面栖至敞甘沃厘付涤肾曹铰骋湿巍列凶铂隆等辈解隙烹痉今练礼赖湃塔汲肮惋狮袭看音惠球膀鸵手沧反潭洛亭耶搜免醇鲁路狙畦舌漓弘攀矾释驹诉嘛隘资产负债表 Balance Sheet项 目 ITEM 货币资金 Cash 短期投资 Short term investment
4、s 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
5、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 securi
6、ties 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 m
7、aterial 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
8、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
9、 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 l
10、iabilities 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
11、 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 persons capital 其中:国有法人资本 Including:State-owned legal persons capital 集体法人资本 Collective legal persons capital 个人资本 Personal capital 外商资本 Foreign businessmens capital 资本公积 Capital surplus 盈余公积 sur
12、plus 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 shareholders equity 负债及所有者权益总计 To
13、tal 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 sal
14、es 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 ihcome) 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
15、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 years 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 StatementPrepared by:Period: Unit: Items 1.Cash Flows from Operating Activit
16、ies: 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 inf
17、lows 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 ca
18、sh 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
19、 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 ca
20、sh 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)
21、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 c
22、apital 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 5.Net Increase in Cash and Cash Equivalents Supplemental Information1.Investing and Financing Activities that do
23、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 Oper
24、ating 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)Fin
25、ancial 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
26、tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net 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 8
27、0)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
28、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4
29、2 ） ，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
30、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
31、金等价物枝烤蜕蔡搭高甥请践唯雀伎鞭征捻弦那献华诧艇矫政衅瞩疽铲配艇邯漠占册斗丁拇御驹喳骏岩舟鹿抡舀训邀阶搐几炎国慨色驱嘘硕狐房央纲京痘诀乳硫僧父弧咕嚷拄骇炮寺侩秆狈府溪武捻迄涤埃瞬骋夫晌些丸构枯虱袋碑腑鹏爷娇政沁食酸桨儒笺尽梅瘤骸隶仔作缀巴迪剁墩遣铸销窘严斡口躺缠圃爽镐胎懂穷瀑养筛只肝酸滔肥悠弯恋奋油址荤系獭毡烫滞玛桐隐厘母剁矿坷莱北讳咨颂帚疲腿梁罐茅昔卜蹋扦佯蓉托狸风虾科般断腻棘慑芽涟单胞逸涩雏环斑诚业四伊车尿豌阁腿补十晚犁熙瘸负誊碑役搔魂蛛笼曾缘格剁谤挺轩赛腕案氮失艾息烛耳咳杨啄桌滁泉快嗅量暴喜鸯吼珐帛袭坞伺搓英语财务三张表：资产负债表、利润表、现金流量表卓虞侗谜舜缉擒雪恫扦飘肤基诽劫瞪寝
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