《新会计准则财务报表中英文》.docx
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《新会计准则财务报表中英文》
资产负债表
BaIanCeSheet
会企Ol表
资产ASSetS
期末余颔
2010
RMB'000
年初余颔
2009
RMB,000
负债与所有者权益LiabilitieSand
Shareholders9EqUity
期末余颔
2010
RMB^OO
年初余颔
2009
RMB,000
流动资产:
ClIrreIltASSetS
流动负债:
CUrrentLiabilitieS
现金CaSh(andCaShequivalent)
短期借款ShOrttermborrowings
Assets:
LiabiIitieS
交易性金融资产(短期投资)
MarketabIeSeCUritieS(ShOrt-terminvestments)
交易性金融负债MarketabIe
SeCUritieS(IiabilitieS)
CaSh+500MarketableSeCUritieS-500
MarketabIe
SeCUritieS+500(repo
COntraCt)
应收票据BilISreceivables
应付票据BilISPayabIeS
应收账款ACCOUntSreceivables
应付账款ACCOUntSPayableS(trade
(tradereceivables)(A∕R)
PayabIeS)(A/P)
减:
坏账准备Less:
Baddebt
PrOViSiOnS
预收账款AdVanCeSfromCUStOnIerS
应收账款净额ACCOUntS
receivables,net
应付职丄薪酬SaIaryPayabIeS
预付账款PrePaidexpenses
(PrePaymentS)
应交税费TaXPayabIeS
其他应收款Otherreceivables
应付股利DiVidendPayableS
存货InVentOrieS
应付利息IntereStPayabIeS
其他流动资产OtherCUrrent
assets
其他应付款OtherPayabIeS
流动资产合计TOtalCUrrent
ASSetS
—年内到期的非流动负债
CUrrentPOrtiOnOfnon-current
IiabilitieS
非流动资产:
NOn-CUrreiItASSetS
其他流动负债OtherCUrrent
IiabilitieS
可供出售金融资产
AVailabIe-for-saleSeCUritieS
流动负债合计TOtalCUrrent
LiabilitieS
持有至到期投资
HOld-to-maturitySeCUritieS
非流动负债:
NOn-ClIrrentLiabilitieS
长期应收款LOngterm
receivables
长期彳昔款LOngtermborrowings
长期股权投资Longterm
investments
应付债券BOndSPayableS
投资性房地产InVeStment
PrOPertieS
长期应付款LOngtermPayableS
固定资产原值FiXedassets,
gross
专项应付款Ear-markedPayabIeS
减:
累计折旧Less:
ACCUmUlateddepreciation
预计负债COntingentIiabilitieS
固定资产净值FiXedassets,net
递延所得税负债Deferredtax
IiabiIitieS
固定资产清理FiXedassetsfor
其他非流动负债Othernon-current
disposal
IiabilitieS
在建工程COnStrUCtiOnin
PrOgreSS(CIP)
非流动负债合计TOtal
non-currentIiabilitieS
无形资产Intangibleassets
负债合计TOtalLiabilitieS
开发支出DeVelOPmentCOStS
所有者权益:
SharehOIders,EqUity
[⅛WGOOdWin
实收资本(或股本)Paid-inCaPital
长期待摊费用EXPenSeSfor
IOngtermamortization
资本公积CaPitaIreserve
递延所得税资产Deferredtax
减:
库存股Less:
TreaSUryStOCkS
其他非流动资产Other
non-currentassets
盈余公积EarningSresen∙e
非流动资产合计Total
NOII-ClIrreIltASSetS
未分酉己利润Retainedearnings
资产合计TOtalASSetS
所有者权益合计TOtal
shareholders9equity
负债与所有者权益合计TOtal
LiabilitieSandShareholders,EqUity
利润表InCOmeStateInent
会企02表
项目ItemS
期末余颔
2010
RMBiOOO
年初余颔
2009
RMB,000
—•营业收入OPeratiiIgReVeiHIe
减:
营业成本Less:
COStOfgoodsSOlel
营业税金及附加SaleStaxesand
SUrChargeS
销售费用Sellingexpenses
COmPanyName:
AtDeCenIberof2010
Unit:
管理费用G&Aexpenses
财务费用FinanCialCOSt
资产减值损失ASSetSimpairments
加:
公允价值变动收益(+、-)Add:
GainS/IoSSeSOnfairVakIeChangeS
投资收益(+、-)InCOmefrom
investments
二、主营业务利润OperatingPrOfit
加:
营业外收入Add:
NOn-OPerating
income
减:
营业外支出Less:
NOn-OPerating
expenses
其中:
非流动资产处置损失Of
which:
LOSSeSOnnon-currentassetsdisposal
三、利润总颔PrOfitBefOreTaX
减:
所得税Less:
InCOmetax
四、净利润NetPrOfit
现金流量表CaShFlOWStatemellt
会企03表
编制单位:
年月日
单位:
COmPanyName:
AtDeCemberOf2010
Unit:
项目ItemS
2010RMBtOOO
—■经营活动产生的现金流量CaShflowsfromOPeratingactivities
收到销售商品、提供劳务受到的现金CaShreceivedfromSaIeOfPrOdUCtSandSerViCeS
收到的税费返还CaShreceivedfromtaxrebate
收到其他与经营活动相关的现金CaShreceivedfromOtherOPeratingactivities
经营活动现金流入小计TOtalCaShInflOWSfromOPeratingactivities
购头商品、接受刃务支付的现金PUrChaSeOfrawmaterialsandSenfiCeS
支付各项税费PaymentSOftaxesandSurChargeS
支付其他与经营活动相关的现金PaymentSforOtherOPeratingactivities
现金流出小计TOtaICaShOUtflOWS
经营活动产生的现金流量净额NetCaShflowsfromOPeratingactivities
二、投资活动产生的现金流量CaShflowsfromInVeStmentactivities
收回投资收到的现金PrOCeedSfromdisposalOfinvestments
取得投资收益收到的现金CaShreceivedfrominvestments
处置固定资产、无形资产、其他资产所收到的现金净额PrOCeedSfromdisposalOffixedassets,intangibleassetsandOtherassets
收到的其他与投资活动相关的现金CaShreceivedfromOtherinvestmentactivities
投资活动现金流入小计TOtaICaShinflowsfrominvestmentactivities
购津固疋资产、无形资产、其他资产支付的现金PUrChaSeOffixedassets,intangibleassetsand
Otherassets
投资支付的现金InCreaSeininvestments
支付的其他与投资活动相关的现金PaymentSforOtherinvestmentactivities
投资活动现金流出小计TOtalCaShOUtflOWSfromInVeStmelltactivities
投资活动产生的现金流量净额NetCaShflowsfrominvestmentactivities
三、筹资活动产生的现金流量CaShflowsfromfinancingactivities
吸收投资收到的现金CaPitalCOntribUtiOnSfrominvestors
取得借款收到的现金PrOCeedSfrominterest-bearingIOanS(borrowings)
收到的其他与筹资活动相关的现金PrOCeedSfromOtherfinancingactivities
筹资活动现金流入小计TOtalCaShinflowsfromfinancingactivities
偿还债务所支付的现金RePaymentSOfinterest-bearingIOanS(borrowings)
分配股利利润或偿还利息支付的现金DiVidendPaidOrinterestPaid
支付的其他与筹资活动相关的现金PaymentSforOtherfinancingactivities
筹资活动现金流出小计TOtalCaShOUtflOWSfromfinancingactivities
六、期末现金及现金等价物余颔CaShandCaShequivalentsatendOfyear
加:
期初现金及现金等价物余额Add:
CaShandCaShequivalentsatbeginningOfyear
五■现金及现金等价物増加净颔NetincreaseinCaShandCaShequivalents
四、动对现金的影响EffeCtOfChangeSinforeignexchangerate
筹资活动产生的现金流量净颔NetCaShflowsfromfinancingactivities