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
BalanceSheet
会企01表
编制单位:
(CompanyName)AtDecemberof2010年月日单位:
(Unit)
资产Assets
期末余额
2010
RMB‘000
年初余额
2009
RMB’000
负债与所有者权益LiabilitiesandShareholders’Equity
期末余额
2010
RMB‘000
年初余额
2009
RMB’000
流动资产:
CurrentAssets
流动负债:
CurrentLiabilities
现金Cash(andcashequivalent)
短期借款Shorttermborrowings
Assets:
Liabilities
交易性金融资产(短期投资)
Marketablesecurities(short-terminvestments)
交易性金融负债MarketableSecurities(liabilities)
Cash+500
Marketablesecurities-500
Marketablesecurities+500(repocontract)
应收票据Billsreceivables
应付票据Billspayables
应收账款Accountsreceivables(tradereceivables)(A/R)
应付账款Accountspayables(tradepayables)(A/P)
减:
坏账准备Less:
Baddebtprovisions
预收账款Advancesfromcustomers
应收账款净额Accountsreceivables,net
应付职工薪酬Salarypayables
预付账款Prepaidexpenses(prepayments)
应交税费Taxpayables
其他应收款Otherreceivables
应付股利Dividendpayables
存货Inventories
应付利息Interestpayables
其他流动资产Othercurrentassets
其他应付款Otherpayables
流动资产合计TotalCurrentAssets
一年内到期的非流动负债
Currentportionofnon-currentliabilities
非流动资产:
Non-currentAssets
其他流动负债Othercurrentliabilities
可供出售金融资产Available-for-salesecurities
流动负债合计TotalCurrentLiabilities
持有至到期投资Hold-to-maturitysecurities
非流动负债:
Non-currentLiabilities
长期应收款Longtermreceivables
长期借款Longtermborrowings
长期股权投资Longterminvestments
应付债券Bondspayables
投资性房地产Investmentproperties
长期应付款Longtermpayables
固定资产原值Fixedassets,gross
专项应付款Ear-markedpayables
减:
累计折旧Less:
Accumulateddepreciation
预计负债Contingentliabilities
固定资产净值Fixedassets,net
递延所得税负债Deferredtaxliabilities
固定资产清理Fixedassetsfordisposal
其他非流动负债Othernon-currentliabilities
在建工程Constructioninprogress(CIP)
非流动负债合计Totalnon-currentliabilities
无形资产Intangibleassets
负债合计TotalLiabilities
开发支出Developmentcosts
所有者权益:
Shareholders’Equity
商誉Goodwill
实收资本(或股本)Paid-incapital
长期待摊费用Expensesforlongtermamortization
资本公积Capitalreserve
递延所得税资产Deferredtax
减:
库存股Less:
Treasurystocks
其他非流动资产Othernon-currentassets
盈余公积Earningsreserve
非流动资产合计TotalNon-currentAssets
未分配利润Retainedearnings
资产合计TotalAssets
所有者权益合计Totalshareholders’equity
负债与所有者权益合计TotalLiabilitiesandShareholders’Equity
利润表IncomeStatement
会企02表
编制单位:
年月日单位:
CompanyName:
AtDecemberof2010Unit:
项目Items
期末余额
2010
RMB‘000
年初余额
2009
RMB’000
一、营业收入OperatingRevenue
减:
营业成本Less:
Costofgoodssold
营业税金及附加Salestaxesandsurcharges
销售费用Sellingexpenses
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/lossesonfairvaluechanges
投资收益(+、-)Incomefrominvestments
二、主营业务利润OperatingProfit
加:
营业外收入Add:
Non-operatingincome
减:
营业外支出Less:
Non-operatingexpenses
其中:
非流动资产处置损失Ofwhich:
Lossesonnon-currentassetsdisposal
三、利润总额ProfitBeforeTax
减:
所得税Less:
Incometax
四、净利润NetProfit
现金流量表CashFlowStatement
会企03表
编制单位:
年月日单位:
CompanyName:
AtDecemberof2010Unit:
项目Items
2010
RMB‘000
一、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Cashreceivedfromsaleofproductsandservices
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
购买商品、接受劳务支付的现金Purchaseofrawmaterialsandservices
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Totalcashoutflows
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Totalcashinflowsfrominvestmentactivities
购建固定资产、无形资产、其他资产支付的现金Purchaseoffixedassets,intangibleassetsandotherassets
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Totalcashoutflowsfrominvestmentactivities
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-bearingloans(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-bearingloans(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
筹资活动产生的现金流量净额Netcashflowsfromfinancingactivities
四、汇率变动对现金的影响Effectofchangesinforeignexchangerate
五、现金及现金等价物增加净额Netincreaseincashandcashequivalents
加:
期初现金及现金等价物余额Add:
Cashandcashequivalentsatbeginningofyear
六、期末现金及现金等价物余额Cashandcashequivalentsatendofyear