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1、英英文文會(huì)會(huì)計(jì)計(jì)報(bào)報(bào)表表目錄企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面資產(chǎn)負(fù)債表利潤(rùn)及利潤(rùn)分配表現(xiàn)金流量表企企業(yè)業(yè)財(cái)財(cái)務(wù)務(wù)會(huì)會(huì)計(jì)計(jì)報(bào)報(bào)表表封封面面FINANCIALREPORTCOVER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資資產(chǎn)產(chǎn)負(fù)負(fù)債債表表BalanceSheet資產(chǎn)Assets流動(dòng)資產(chǎn)Current Assets貨幣資金B(yǎng)ank and Cash短期投資Current Investment一年內(nèi)到期委托貸款Entrusted

2、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A(yù)ccount receivable減：應(yīng)收賬款壞賬準(zhǔn)備Less

3、: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

4、結(jié)算款A(yù)mount due from customer for contract work待攤費(fèi)用Deferred Expense一年內(nèi)到期的長(zhǎng)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(dòng)資產(chǎn)Other current assets流動(dòng)資產(chǎn)合計(jì)Total current assets長(zhǎng)期投資Long-term investment長(zhǎng)期股權(quán)投資Long-term equity investment委托貸款Entrust

5、ed loan receivable長(zhǎng)期債權(quán)投資Long-term debt investment長(zhǎng)期投資合計(jì)Total for long-term investment減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備Less:Impairment for long-term equity investment減：長(zhǎng)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(zhǎng)期投資凈額Net bal of long-term investment其中：合并價(jià)差I(lǐng)

6、nclude: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

7、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(wú)形資產(chǎn)及其他資產(chǎn)Other assets&Intangible assets無(wú)形資產(chǎn)Intangible assets減：無(wú)形資產(chǎn)減值準(zhǔn)備Less:Impairment for intangible assets無(wú)形資產(chǎn)凈額Net bal of intangible assets長(zhǎng)期待攤費(fèi)用Long-term deferred expense融資租賃未擔(dān)保余值Finance l

8、ease Unguaranteed residual values融資租賃應(yīng)收融資租賃款Finance lease Receivables其他長(zhǎng)期資產(chǎn)Other non-current assets無(wú)形及其他長(zhǎng)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(dòng)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A(yù)ccoun

9、ts payable已結(jié)算尚未完工款預(yù)收賬款A(yù)dvance 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(zhǎng)期負(fù)債Long-term liability due within one year其他流動(dòng)負(fù)債Other current liability流動(dòng)負(fù)債合計(jì)Tot

10、al current liability長(zhǎng)期負(fù)債Long-term liability長(zhǎng)期借款Long-term loans應(yīng)付債券Bonds payable長(zhǎng)期應(yīng)付款Long-term payable專(zhuān)項(xiàng)應(yīng)付款Grants&Subsidies received其他長(zhǎng)期負(fù)債Other long-term liability長(zhǎng)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

11、 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(rùn)Retained profits after appropriation其中：本年利潤(rùn)Include:Profits for the year外幣報(bào)表折算差額Translati

12、on 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利利潤(rùn)潤(rùn)及及利利潤(rùn)潤(rùn)分分配配表表Incomestatementandprofitappropriation一、主營(yíng)業(yè)務(wù)收入Revenue減：主營(yíng)業(yè)務(wù)成本Less:Cost of Sales主營(yíng)業(yè)務(wù)稅金及附加Sales Tax二、主營(yíng)業(yè)務(wù)利潤(rùn)（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(yíng)業(yè)費(fèi)

13、用Selling&Distribution expense管理費(fèi)用expense財(cái)務(wù)費(fèi)用Finance expense三、營(yíng)業(yè)利潤(rùn)（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(yíng)業(yè)外收入Non-operating income減：營(yíng)業(yè)外支出Less:Non-operating expense四、利潤(rùn)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

14、確認(rèn)投資損失Add:Unrealised investment losses五、凈利潤(rùn)（凈虧損以“”填列）Net profit(-means loss)加：年初未分配利潤(rùn):Retained profits其他轉(zhuǎn)入Other transfer-in六、可供分配的利潤(rùn)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(jiǎng)勵(lì)及福利基金Appropr

15、iation of staff incentive and welfare fund提取儲(chǔ)備基金Appropriation of reserve fund提取企業(yè)發(fā)展基金Appropriation of enterprise expansion fund利潤(rùn)歸還投資Capital redemption七、可供投資者分配的利潤(rùn)Profit available for owners distribution減：應(yīng)付優(yōu)先股股利Appropriation of preference shares dividend提取任意盈余公積Appropriation of discretionary surplu

16、s 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(rùn)Retained profit after appropriation補(bǔ)充資料：Supplementary Information:1 出售、處置部門(mén)或被投資單位收益 Gains on disposal of operating divisions or investments2 自然災(zāi)害發(fā)生損失Losses from nat

17、ural disaster3 會(huì)計(jì)政策變更增加（或減少）利潤(rùn)總額Increase(decrease)in profit due to changes in accounting policies4 會(huì)計(jì)估計(jì)變更增加（或減少）利潤(rùn)總額Increase(decrease)in profit due to changes in accounting estimates5 債務(wù)重組損失Losses from debt restructuring現(xiàn)現(xiàn)金金流流量量表表CashFlowStatement一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量：Cash Flow from Operating Activities:銷(xiāo)售商

18、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(yíng)活動(dòng)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(gòu)買(mǎi)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

19、項(xiàng)稅費(fèi)Tax payments支付的其他與經(jīng)營(yíng)活動(dòng)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(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net Cash Flow from Operating Activities二、投資活動(dòng)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(yíng)單位收到的現(xiàn)金 Cash received from

20、 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(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)而收到的現(xiàn)金凈額Net cash received from disposal of fixed assets,intangibleassets and other long-term assets購(gòu)買(mǎi)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(dòng)有關(guān)的現(xiàn)金Cash rece

21、ived relating to other investing activities現(xiàn)金流入小計(jì)Sub-total of cash inflows購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)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(dòng)有關(guān)的現(xiàn)金Cash payments relating to other investing activities現(xiàn)金流出小計(jì)Sub-total o

22、f cash outflows三、籌資活動(dòng)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(dòng)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 c

23、ash 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(rùn)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(dòng)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(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net

24、 Cash Flow from Financing Activities四、匯率變動(dòng)對(duì)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(rùn)調(diào)節(jié)為經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:凈利潤(rùn)Net Profit加：少數(shù)股東損益Add:Mino

25、rity 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(wú)形資產(chǎn)攤銷(xiāo)Amortisation of intangible assets長(zhǎng)期待攤費(fèi)用攤銷(xiāo)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(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)的損失（減、收益

26、）Losses(gains)on disposal of fixed assets,intangible assets andother 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(yíng)性應(yīng)收項(xiàng)目的減少（減、增加）D

27、ecrease(increase)in receivables under operating activities經(jīng)營(yíng)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(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~Net cash flow from operating activities2.不涉及現(xiàn)金收支的投資和籌資活動(dòng)：Investing and Financing Activities that do not Involve Cash Receipts and Payments:債務(wù)轉(zhuǎn)為資本Conv

28、ersion 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 leases3.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 beginni

29、ng 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 equivalentsLess:Impairment for Entrusted loan receivable due within one yearLess:Impairment for long-term equity investment

30、Profit available for distribution(-means loss)Less:Appropriation of statutory surplus reservesAppropriation of staff incentive and welfare fundTransfer from ordinary shares dividend to paid in capitalGains on disposal of operating divisions or investmentsIncrease(decrease)in profit due to changes in

31、 accounting policiesIncrease(decrease)in profit due to changes in accounting estimatesCash received from sales of goods or rendering servicesCash received relating to other operating activitiesCash paid relating to other operating activitiesCash received from disposal of subsidiary or other operatin

32、g business unitsNet cash received from disposal of fixed assets,intangibleassets and other long-term assetsCash received relating to other investing activitiesCash paid to acquire fixed assets,intangible assets and other long-term assetsCash payments relating to other investing activitiesInclude:Cas

33、h received from financial institution borrowingsCash received relating to other financing activitiesInclude:Repayments of financial institution borrowingsDividends paid,profit distributed or interest paidCash payments relating to other financing activitiesNet Increase(Decrease)in Cash and Cash Equiv

34、alentsReconciliation of Net Profit to Cash Flow from Operating Activities:Losses(gains)on disposal of fixed assets,intangible assets andother long-term assetsDecrease(increase)in receivables under operating activitiesIncrease(decrease)in payables under operating activitiesInvesting and Financing Activities that do not Involve Cash Receipts and Payments:Reclassification of convertible bonds expiring within one year as current liabilityLess:cash equivalents at the beginning of the period