财务报表完整优秀版.docx

财务报表完整优秀版.docx

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财务报表完整优秀版

标准版的财务报表（中英文版）

资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：

原材料Including:

Rawmaterials产成品（库存商品）Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long-termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：

Long-terminvestment：

其中:

长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment

*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：

累计折旧Less:

AccumulatedDpreciation固定资产净值Fixedassets-netvalue减：

固定资产减值准备Less:

Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:

土地使用权Includinganduserights递延资产（长期待摊费用）Deferredassets其中:

固定资产修理Including:

Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:

特准储备物资Amongit:

Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表（续表）BalanceSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayro1l应付福利费Welfarepayable应付利润（股利）Profitspayab1e应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlong-termliabilities其中:

特准储备资金Including:

Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities

*少数股东权益Minorityinterests实收资本（股本）SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson"scapital其中:

国有法人资本Including:

State-ownedlegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外商资本Foreignbusinessmen"scapital资本公积Capitalsurplus盈余公积surplusreserve其中:

法定盈余公积Including:

statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital

*未确认的投资损失（以“-”号填列）Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholder"sequity负债及所有者权益总计TotalLiabilities&Equity

====================================================================利润表INCOMESTATEMENT项目ITEMS产品销售收入　　Salesofproducts其中：

出口产品销售收入　Including：

Exportsales减：

销售折扣与折让　Less：

Salesdiscountandallowances产品销售净额　Netsalesofproducts减：

产品销售税金　Less：

Salestax产品销售成本　Costofsales其中：

出口产品销售成本　Including：

Costofexportsales产品销售毛利　Grossprofitonsales减：

销售费用　Less：

Sellingexpenses管理费用　Generalandadministrativeexpenses财务费用　Financialexpenses其中：

利息支出（减利息收入）Including：

Interestexpenses（minusinterestihcome）汇兑损失（减汇兑收益）Exchangelosses（minusexchangegains）产品销售利润　Profitonsales加：

其他业务利润　Add：

profitfromotheroperations营业利润　Operatingprofit加：

投资收益　Add：

Incomeoninvestment加：

营业外收入　Add：

Non-operatingincome减：

营业外支出　Less：

Non-operatingexpenses加：

以前年度损益调整　Add：

adjustmentoflossandgainforpreviousyears利润总额　Totalprofit减：

所得税　Less：

Incometax净利润　Netprofit==================================================================现金流量表CashFlowsStatement

Preparedby:

Period:

Unit:

Items

1.CashFlowsfromOperatingActivities:

   01）Cashreceivedfromsalesofgoodsorrenderingofservices

    02）Rentalreceived

Valueaddedtaxonsalesreceivedandrefundsofvalue

03）addedtaxpaid

04）Refundofothertaxesandlevyotherthanvalueaddedtax

07）Othercashreceivedrelatingtooperatingactivities

08）Sub-totalofcashinflows

09）Cashpaidforgoodsandservices

10）Cashpaidforoperatingleases

11）Cashpaidtoandonbehalfofemployees

12）Valueaddedtaxonpurchasespaid

13）Incometaxpaid

14）Taxespaidotherthanvalueaddedtaxandincometax

17）Othercashpaidrelatingtooperatingactivities

18）Sub-totalofcashoutflows

19）Netcashflowsfromoperatingactivities

2.CashFlowsfromInvestingActivities:

20）Cashreceivedfromreturnofinvestments

21）Cashreceivedfromdistributionofdividendsorprofits

22）Cashreceivedfrombondinterestincome

Netcashreceivedfromdisposaloffixedassets,intangible

23）assetsandotherlong-termassets

26）Othercashreceivedrelatingtoinvestingactivities

27）Sub-totalofcashinflows

Cashpaidtoacquirefixedassets,intangibleassets

28）andotherlong-termassets

29）Cashpaidtoacquireequityinvestments

30）Cashpaidtoacquiredebtinvestments

33）Othercashpaidrelatingtoinvestingactivities

34）Sub-totalofcashoutflows

35）Netcashflowsfrominvestingactivities

3.CashFlowsfromFinancingActivities:

36）Proceedsfromissuingshares

37）Proceedsfromissuingbonds

38）Proceedsfromborrowings

41）Otherproceedsrelatingtofinancingactivities

42）Sub-totalofcashinflows

43）Cashrepaymentsofamountsborrowed44）Cashpaymentsofexpensesonanyfinancingactivities

45）Cashpaymentsfordistributionofdividendsorprofits

46）Cashpaymentsofinterestexpenses

47）Cashpaymentsforfinanceleases

48）Cashpaymentsforreductionofregisteredcapital

51）Othercashpaymentsrelatingtofinancingactivities

52）Sub-totalofcashoutflows

53）Netcashflowsfromfinancingactivities

4.EffectofForeignExchangeRateChangesonCash

5.NetIncreaseinCashandCashEquivalentsSupplementalInformation

1.InvestingandFinancingActivitiesthatdonotInvolvein

CashReceiptsandPayments

56）Repaymentofdebtsbythetransferoffixedassets

57）Repaymentofdebtsbythetransferofinvestments

58）Investmentsintheformoffixedassets

59）Repaymentsofdebtsbythetransferofinvestories

2.ReconciliationofNetProfittoCashFlowsfromOperating

Activities

62）Netprofit

63）Addprovisionforbaddebtorbaddebtwrittenoff

64）Depreciationoffixedassets

65）Amortizationofintangibleassets

Lossesondisposaloffixedassets,intangibleassets

66）andotherlong-termassets（ordeduct:

gains）

67）Lossesonscrappingoffixedassets

68）Financialexpenses

69）Lossesarisingfrominvestments（ordeduct:

gains）

70）Deferedtaxcredit（ordeduct:

debit）

71）Decreaseininventories（ordeduct：

increase）

72）Decreaseinoperatingreceivables（ordeduct:

increase）

73）Increaseinoperatingpayables（ordeduct:

decrease）

74）Netpaymentonvalueaddedtax（ordeduct:

netreceipts

75）Netcashflowsfromoperatingactivities

3.NetIncreaseinCashandCashEquivalents

76）cashattheendoftheperiod

77）Less:

cashatthebeginningoftheperiod

78）Plus:

cashequivalentsattheendoftheperiod

79）Less:

cashequivalentsatthebeginningoftheperiod

80）Netincreaseincashandcashequivalents现金流量表CashFlowsStatement

Preparedby:

Period:

Unit:

Items

1.CashFlowsfromOperatingActivities:

01）Cashreceivedfromsalesofgoodsorrenderingofservices

02）Rentalreceived

Valueaddedtaxonsalesreceivedandrefundsofvalue

03）addedtaxpaid

04）Refundofothertaxesandlevyotherthanvalueaddedtax

07）Othercashreceivedrelatingtooperatingactivities

08）Sub-totalofcashinflows

09）Cashpaidforgoodsandservices

10）Cashpaidforoperatingleases

11）Cashpaidtoandonbehalfofemployees

12）Valueaddedtaxonpurchasespaid

13）Incometaxpaid

14）Taxespaidotherthanvalueaddedtaxandincometax

17）Othercashpaidrelatingtooperatingactivities

18）Sub-totalofcashoutflows

19）Netcashflowsfromoperatingactivities

2.CashFlowsfromInvestingActivities:

20）Cashreceivedfromreturnofinvestments

21）Cashreceivedfromdistributionofdividendsorprofits

22）Cashreceivedfrombondinterestincome

Netcashreceivedfromdisposaloffixedassets,intangible

23）assetsandotherlong-termassets

26）Othercashreceivedrelatingtoinvestingactivities

27）Sub-totalofcashinflows

Cashpaidtoacquirefixedassets,intangibleassets

28）andotherlong-termassets

29）Cashpaidtoacquireequityinvestments

30）Cashpaidtoacquiredebtinvestments

33）Othercashpaidrelatingtoinvestingactivities

34）Sub-totalofcashoutflows

35）Netcashflowsfrominvestingactivities

3.CashFlowsfromFinancingActivities:

36）Proceedsfromissuingshares

37）Proceedsfromissuingbonds

38）Proceedsfromborrowings

41）Otherproceedsrelatingtofinancingactivities

42）Sub-totalofcashinflows

43）Cashrepaymentsofamountsborrowed

44）Cashpaymentsofexpensesonanyfinancingactivities

45）Cashpaymentsfordistributionofdividendsorprofits46）Cashpaymentsofinterestexpenses

47）Cashpaymentsforfinanceleases

48）Cashpaymentsforreductionofregisteredcapital

51）Othercashpaymentsrelatingtofinancingactivities

52）Sub-totalofcashoutflows

53）Netcashflowsfromfinancingactivities

4.EffectofForeignExchangeRateChangesonCash

5.NetIncreaseinCashandCashEquivalents

SupplementalInformation

1.InvestingandFinancingActivitiesthatdonotInvolvein

CashReceiptsandPayments

56）Repaymentofdebtsbythetransferoffixedassets

57）Repaymentofdebtsbythetransferofinvestments

58）Investmentsintheformoffixedassets

59）Repaymentsofdebtsbythetransferofinvestories

2.ReconciliationofNetProfittoCashFlowsfromOperating

Activities

62）Netpr