英文会计报表制作Word文件下载.docx
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应收账款坏账准备Less:
BaddebtprovisionforAccountreceivable
应收账款净额NetbalofAccountreceivable
其他应收款Otherreceivable
其他应收款坏账准备Less:
BaddebtprovisionforOtherreceivable
其他应收款净额NetbalofOtherreceivable
预付账款Prepayment
应收补贴款Subsidyreceivable
存货Inventory
存货跌价准备Less:
ProvisionforInventory
存货净额NetbalofInventory
已完工尚未结算款Amountduefromcustomerforcontractwork
待摊费用DeferredExpense
一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear
一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear
其他流动资产Othercurrentassets
流动资产合计Totalcurrentassets
长期投资Long-terminvestment
长期股权投资Long-termequityinvestment
委托贷款Entrustedloanreceivable
长期债权投资Long-termdebtinvestment
长期投资合计Totalforlong-terminvestment
长期股权投资减值准备Less:
Impairmentforlong-termequityinvestment
长期债权投资减值准备Less:
Impairmentforlong-termdebtinvestment
委托贷款减值准备Less:
Provisionforentrustedloanreceivable
长期投资净额Netbaloflong-terminvestment
其中：
合并价差Include:
Goodwill（Negativegoodwill）
固定资产Fixedassets
固定资产原值Cost
累计折旧Less:
AccumulatedDepreciation
固定资产净值Netbal
固定资产减值准备Less:
Impairmentforfixedassets
固定资产净额NBVoffixedassets
工程物资Materialholdsforconstructionoffixedassets
在建工程Constructioninprogress
在建工程减值准备Less:
Impairmentforconstructioninprogress
在建工程净额Netbalofconstructioninprogress
固定资产清理Fixedassetstobedisposedof
固定资产合计Totalfixedassets
无形资产及其他资产Otherassets&
Intangibleassets
无形资产Intangibleassets
无形资产减值准备Less:
Impairmentforintangibleassets
无形资产净额Netbalofintangibleassets
长期待摊费用Long-termdeferredexpense
融资租赁——未担保余值Financelease–Unguaranteedresidualvalues
融资租赁——应收融资租赁款Financelease–Receivables
其他长期资产Othernon-currentassets
无形及其他长期资产合计Totalotherassets&
intangibleassets
递延税项DeferredTax
递延税款借项DeferredTaxassets
资产总计Totalassets
负债及所有者（或股东）权益Liability&
Equity
流动负债Currentliability
短期借款Short-termloans
应付票据Notespayable
应付账款Accountspayable
已结算尚未完工款
预收账款Advancefromcustomers
应付工资Payrollpayable
应付福利费Welfarepayable
应付股利Dividendpayable
应交税金Taxespayable
其他应交款Otherfeespayable
其他应付款Otherpayable
预提费用AccruedExpense
预计负债Provision
递延收益DeferredRevenue
一年内到期的长期负债Long-termliabilityduewithinoneyear
其他流动负债Othercurrentliability
流动负债合计Totalcurrentliability
长期负债Long-termliability
长期借款Long-termloans
应付债券Bondspayable
长期应付款Long-termpayable
专项应付款Grants&
Subsidiesreceived
其他长期负债Otherlong-termliability
长期负债合计Totallong-termliability
递延税款贷项DeferredTaxliabilities
负债合计Totalliability
少数股东权益Minorityinterests
所有者权益（或股东权益）Owners’Equity
实收资本（或股本）Paidincapital
减;
已归还投资Less:
Capitalredemption
实收资本（或股本）净额NetbalofPaidincapital
资本公积CapitalReserves
盈余公积SurplusReserves
法定公益金Include:
Statutoryreserves
未确认投资损失Unrealisedinvestmentlosses
未分配利润Retainedprofitsafterappropriation
本年利润Include:
Profitsfortheyear
外币报表折算差额Translationreserve
所有者（或股东）权益合计TotalEquity
负债及所有者（或股东）权益合计TotalLiability&
三、利润及利润分配表Incomestatementandprofitappropriation
一、主营业务收入Revenue
主营业务成本Less:
CostofSales
主营业务税金及附加SalesTax
二、主营业务利润（亏损以“—”填列）GrossProfit（-meansloss）
加：
其他业务收入Add:
Otheroperatingincome
其他业务支出Less:
Otheroperatingexpense
营业费用Selling&
Distributionexpense
管理费用G&
Aexpense
财务费用Financeexpense
三、营业利润（亏损以“—”填列）Profitfromoperation（-meansloss）
投资收益（亏损以“—”填列）Add:
Investmentincome
补贴收入SubsidyIncome
营业外收入Non-operatingincome
营业外支出Less:
Non-operatingexpense
四、利润总额（亏损总额以“—”填列）ProfitbeforeTax
所得税Less:
Incometax
少数股东损益Minorityinterest
未确认投资损失Add:
Unrealisedinvestmentlosses
五、净利润（净亏损以“—”填列）Netprofit（-meansloss）
年初未分配利润Add:
Retainedprofits
其他转入Othertransfer-in
六、可供分配的利润Profitavailablefordistribution（-meansloss）
提取法定盈余公积Less:
Appropriationofstatutorysurplusreserves
提取法定公益金Appropriationofstatutorywelfarefund
提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefund
提取储备基金Appropriationofreservefund
提取企业发展基金Appropriationofenterpriseexpansionfund
利润归还投资Capitalredemption
七、可供投资者分配的利润Profitavailableforownersdistribution
应付优先股股利Less:
Appropriationofpreferencesharesdividend
提取任意盈余公积Appropriationofdiscretionarysurplusreserve
应付普通股股利Appropriationofordinarysharesdividend
转作资本（或股本）的普通股股利Transferfromordinarysharesdividendtopaidincapital
八、未分配利润Retainedprofitafterappropriation
补充资料：
SupplementaryInformation:
1.出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinvestments
2.自然灾害发生损失Lossesfromnaturaldisaster
3.会计政策变更增加（或减少）利润总额Increase（decrease）inprofitduetochangesinaccountingpolicies
4.会计估计变更增加（或减少）利润总额Increase（decrease）inprofitduetochangesinaccountingestimates
5.债务重组损失Lossesfromdebtrestructuring
现金流量表CashFlowStatement
一、经营活动产生的现金流量：
CashFlowfromOperatingActivities:
销售商品、提供劳务收到的现金Cashreceivedfromsalesofgoodsorrenderingservices
收到的税费返还Refundsoftaxes
收到的其他与经营活动有关的现金Cashreceivedrelatingtootheroperatingactivities
现金流入小计Sub-totalofcashinflows
购买商品、接受劳务支付的现金Cashpaidforgoodsorreceivingservices
支付给职工以及为职工支付的现金Cashpaidtoandonbehalfofemployees
支付的各项税费Taxpayments
支付的其他与经营活动有关的现金Cashpaidrelatingtootheroperatingactivities
现金流出小计Sub-totalofcashoutflows
经营活动产生的现金流量净额NetCashFlowfromOperatingActivities
二、投资活动产生的现金流量：
CashFlowfromInvestingActivities:
收回投资所收到的现金Cashreceivedfromdisposalofinvestments
处置子公司和其他经营单位收到的现金Cashreceivedfromdisposalofsubsidiaryorotheroperatingbusinessunits
取得投资收益所收到的现金Cashreceivedfrominvestmentsincome
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Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets
购买子公司所收到的现金Cashreceivedbyacquisitionofsubsidiary
收到的其他与投资活动有关的现金Cashreceivedrelatingtootherinvestingactivities
购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets
投资所支付的现金Cashpaidtoacquireinvestments
支付的其他与投资活动有关的现金Cashpaymentsrelatingtootherinvestingactivities
投资活动产生的现金流量净额NetCashFlowfromInvestingActivities
三、筹资活动产生的现金流量：
CashFlowfromFinancingActivities:
吸收投资所收到的现金Cashreceivedbyinvestors
借款所收到的现金Cashreceivedfromborrowings
从金融机构借款所收到的现金Include:
Cashreceivedfromfinancialinstitutionborrowings
收到的其他与筹资活动有关的现金Cashreceivedrelatingtootherfinancingactivities
偿还债务所支付的现金Repaymentsofborrowings
偿还金融机构债务所支付的现金Include:
Repaymentsoffinancialinstitutionborrowings
分配股利、利润和偿付利息所支付的现金Dividendspaid,profitdistributedorinterestpaid
支付的其他与筹资活动有关的现金Cashpaymentsrelatingtootherfinancingactivities
筹资活动产生的现金流量净额NetCashFlowfromFinancingActivities
四、汇率变动对现金的影响额EffectofForeignCurrencyTranslation
五、现金及现金等价物净增加额NetIncrease（Decrease）inCashandCashEquivalents
现金流量附表：
1.将净利润调节为经营活动的现金流量：
ReconciliationofNetProfittoCashFlowfromOperatingActivities:
净利润NetProfit
少数股东损益Add:
Minorityinterest
计提的资产减值准备Impairmentlossesonassets
固定资产折旧Depreciationoffixedassets
无形资产摊销Amortisationofintangibleassets
长期待摊费用摊销Amortisationoflong-termdeferredexpenses
待摊费用减少（减：
增加）Decrease（increase）indeferredexpenses
预提费用增加（减：
减少）Increase（decrease）inaccruedexpenses
处置固定资产、无形资产和其他长期资产的损失（减、收益）Losses（gains）ondisposaloffixedassets,intangibleassetsandotherlong-termassets
固定资产报废损失Lossesonwrite-offoffixedassets
财务费用Financeexpense（income）
投资损失（减、收益）Losses（gains）arisingfrominvestments
递延税款贷款（减、借项）Deferredtaxcredit（debit）
存货的减少（减、增加）Decrease（increase）ininventories
经营性应收项目的减少（减、增加）Decrease（increase）inreceivablesunderoperatingactivities
经营性应付项目的增加（减、减少）Increase（decrease）inpayablesunderoperatingactivities
其他Others
经营活动产生的现金流量净额Netcashflowfromoperatingactivities
2.不涉及现金收支的投资和筹资活动：
InvestingandFinancingActivitiesthatdonotInvolveCashReceiptsandPayments:
债务转为资本Conversionofdebtintocapital
一年内到期的可转换公司债券Reclassificationofconvertiblebondsexpiringwithinoneyearascurrentliability
融资租入固定资产Fixedassetsacquiredunderfinanceleases
3.现金及现金等价物净增加情况：
NetIncreaseinCashandCashEquivalents:
现金的期末余额Cashattheendoftheperiod
现金的期初余额Less:
cashatthebeginningoftheyear
现金等价物的期末余额Add:
cashequivalentsattheendoftheperiod
现金等价物的期初余额Less:
cashequivalentsatthebeginningoftheperiod
现金及现金等价物净增加额Netincreaseincashandcashequivalents
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