新准则英文会计报表.docx
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新准则英文会计报表
新准则英文会计报表：
成本
1225001生产成本productioncost
1235101制造费用costofproduction
1245201劳务成本servicecost
1255301研发支出researchanddevelopmentexpenditures
1265401工程施工建造承包商专用engineeringconstructionexclusivelyforconstructioncontractor
1275402工程结算建造承包商专用engineeringsettlementexclusivelyforconstructioncontractor
1285403机械作业建造承包商专用mechanicaloperationexclusivelyforconstructioncontractor
新准则英文会计报表：
所有者权益
1154001实收资本paid-upcapital
1164002资本公积contributedsurplus
1174101盈余公积earnedsurplus
1194103本年利润profitforthecurrentyear
1204104利润分配allocationofprofits
1214201库存股treasurystock
新准则英文会计报表：
资产
11001库存现金cashonhand
21002银行存款bankdeposit
51015其他货币资金othermonetarycapital
91101交易性金融资产transactionmonetaryassets
111121应收票据notesreceivable
121122应收账款Accountreceivable
131123预付账款accountprepaid
141131应收股利dividendreceivable
151132应收利息accruedinterestreceivable
211231其他应收款accountsreceivable-others
221241坏账准备haddebtsreserve
281401材料采购procurementofmaterials
291402在途物资materialsintransit
301403原材料rawmaterials
321406库存商品commoditystocks
331407发出商品goodsintransit
361412包装物及低值易耗品wrappageandlowvalueandeasilywornoutarticles
421461存货跌价准备reserveagainststockpricedeclining
451521持有至到期投资holdinvestmentdue
461522持有至到期投资减值准备holdinvestmentduereductionreserve
471523可供出售金融资产financialassetsavailableforsale
481524长期股权投资long-termstockownershipinvestment
491525长期股权投资减值准备long-termstockownershipinvestmentreductionreserve
501526投资性房地产investmentrealeastate
511531长期应收款long-termaccountreceivable
521541未实现融资收益unrealizedfinancingincome
541601固定资产permanentassets
551602累计折旧accumulateddepreciation
561603固定资产减值准备permanentassetsreductionreserve
571604在建工程constructioninprocess
581605工程物资engineermaterial
591606固定资产清理disposaloffixedassets
601611融资租赁资产租赁专用financialleasingassetsexclusivelyforleasing
611612未担保余值租赁专用unguaranteedresidualvalueexclusivelyforleasing
621621生产性生物资产农业专用productivelivingassetsexclusivelyforagriculture
631622生产性生物资产累计折旧农业专用productivelivingassetsaccumulateddepreciationexclusivelyforagriculture
641623公益性生物资产农业专用non-profitlivingassetsexclusivelyforagriculture
651631油气资产石油天然气开采专用oilandgasassetsexclusivelyforoilandgasexploitation
661632累计折耗石油天然气开采专用accumulateddepletionexclusivelyforoilandgasexploitation
671701无形资产intangibleassets
681702累计摊销accumulatedamortization
691703无形资产减值准备intangibleassetsreductionreserve
701711商誉businessreputation
711801长期待摊费用long-termdeferredexpenses
721811递延所得税资产deferredincometaxassets
731901待处理财产损溢waitingassetsprofitandloss
新准则英文会计报表：
共同类
1123101衍生工具derivativetool
1133201套期工具arbitragetool
1143202被套期项目arbitrageproject
一、企业财务会计报表封面FINANCIALREPORTCOVER
报表所属期间之期末时间点PeriodEnded
所属月份ReportingPeriod
报出日期SubmitDate
记账本位币币种LocalReportingCurrency
审核人Verifier
填表人Preparer
二、资产负债表BalanceSheet
资产Assets
流动资产CurrentAssets
货币资金BankandCash
短期投资CurrentInvestment
一年到期委托贷款Entrustedloanreceivableduewithinoneyear
减：
一年到期委托贷款减值准备Less:
ImpairmentforEntrustedloanreceivableduewithinoneyear
减：
短期投资跌价准备Less:
Impairmentforcurrentinvestment
短期投资净额Netbalofcurrentinvestment
应收票据Notesreceivable
应收股利Dividendreceivable
应收利息Interestreceivable
应收账款Accountreceivable
减：
应收账款坏账准备Less:
BaddebtprovisionforAccountreceivable
应收账款净额NetbalofAccountreceivable
其他应收款Otherreceivable
减：
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
减：
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
一年到期的长期债权投资Long-termdebtinvestmentduewithinoneyear
一年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
减：
长期股权投资减值准备Less:
Impairmentforlong-termequityinvestment
减：
长期债权投资减值准备Less:
Impairmentforlong-termdebtinvestment
减：
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
减：
累计折旧Less:
AccumulatedDepreciation
固定资产净值Netbal
减：
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
减：
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
减：
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
递延税项DeferredTax
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
其中：
法定公益金Include:
Statutoryreserves
未确认投资损失Unrealisedinvestmentlosses
未分配利润Retainedprofitsafterappropriation
其中：
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&Equity
三、利润及利润分配表Incomestatementandprofitappropriation
一、主营业务收入Revenue
减：
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
减：
其他业务支出Less:
Otheroperatingexpense
减：
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）
加：
投资收益（亏损以“—”填列）Add:
Investmentincome
补贴收入SubsidyIncome
营业外收入Non-operatingincome
减：
营业外支出Less:
Non-operatingexpense
四、利润总额（亏损总额以“—”填列）ProfitbeforeTax
减：
所得税Less:
Incometax
少数股东损益Minorityinterest
加：
未确认投资损失Add:
Unrealisedinvestmentlosses
五、净利润（净亏损以“—”填列）Netprofit（-meansloss）
加：
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）
减：
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Profitavailableforowners'distribution
减：
应付优先股股利Less:
Appropriationofpreferenceshare'sdividend
提取任意盈余公积Appropriationofdiscretionarysurplusreserve
应付普通股股利Appropriationofordinaryshare'sdividend
转作资本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital
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
现金流入小计Sub-totalofcashinflows
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
现金流出小计Sub-totalofcashoutflows
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Cashreceived
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