财务报表 英文版.docx

1、财务报表 英文版Balance SheetDecember 31, 2015KQ 01Enterprise name: XX Co., Ltd.Unit: RMB YuanAssetNote No.Ending amountBeginning amountLiabilities and owners equityNote No.Ending amountBeginning amountCurrent assets: Current liabilities: Monetary funds Short-term borrowingsFinancial assets measured at fair

2、 value and its changes included in the current profit and lossFinancial liabilities measured at fair value and its changes included in the current profit and lossDerivative financial assetsDerivative financial liabilities Notes receivableNotes payableAccount receivableAccount payableAccount paid in

3、advanceAccount received in advanceInterest receivableEmployees compensation payableDividend receivableTax payableOther accounts receivableInterest payableInventoryDividend payableAssets divided as available assets for saleOther accounts payableNon-current assets due within 1 yearLiabilities divided

4、as available liabilities for saleOther current assetsNon-current liabilities due within 1 yearTotal current assetsOther current liabilitiesTotal current liabilitiesNon-current liabilities: Long-term borrowingsBonds payableIncluding: Preferred sharesPerpetual capital securitiesLong-term account payab

5、leLong-term employees compensation payableNon-current assets: Special payablesAvailable for sale financial assetsAccrued liabilitiesHeld-to-maturity investmentsDeferred incomeLong-term account receivableDeferred tax liabilitiesLong-term equity investmentOther non-current liabilitiesInvesting real es

6、tateTotal non-current liabilitiesFixed asset7Total liabilitiesProject in constructionOwners equity (or shareholders equity)Engineering materialPaid-in capital (or share capital)16Fixed asset disposalOther equity instrumentsProduction biological assetsIncluding: Preferred sharesOil and gas assetsPerp

7、etual capital securitiesIntangible assets8Capital surplus17Development expenseMinus: Treasury stockGoodwillOther comprehensive incomesLong-term expense to be apportionedSpecial reserveDeferred tax assets9Earned surplusOther non-current assets Undistributed earnings18Total non-current assetsTotal own

8、ers equityTotal assetsTotal liabilities and owners equity2Income StatementYear of 2015KQ 02Enterprise name: XX Co., Ltd.Unit: RMB YuanItemNote No.Amount at current periodAmount at same period in last yearI. Operating income1Minus: Operating cost1Business tax and surcharges2Selling expensesAdministra

9、tive expensesFinancial expenses3Asset impairment loss4Plus: Gain from change in fair value (loss with “-”)Gain from investment (loss with “-”)Including: Income from investment in affiliated enterprise and joint enterpriseII. Operating profit (loss with “-”)Plus: Non-business income5Including: Gain f

10、rom non-current asset disposalMinus: Non-business expenditure6Including: Loss from non-current asset disposalIII. Total profit (total loss with “-”)Minus: Income tax expense7IV. Net profit (net loss with “-”)V. Net after-tax amount of other comprehensive incomes(i) Other comprehensive incomes not re

11、classified into profit and loss in future1. Changes for net liability or net asset of remeasured and reset benefit plan2. Shares enjoyed in other comprehensive incomes not reclassified into profit and loss by the invested unit(ii) Other comprehensive incomes reclassified into profit and loss in futu

12、re1. Shares enjoyed in other comprehensive incomes reclassified into profit and loss by the invested unit in future2. Profit and loss from fair value change of financial assets available for sale3. Profit and loss from held-to-maturity investment reclassified to financial assets available for sale4.

13、 Effective part for hedging profit and loss of cash flow5. Translation balance of foreign currency financial statements6. OthersVI. Total comprehensive incomesVII. Earnings per share(i) Basic earnings per share (Yuan/ Share)(ii) Diluted earnings per share (Yuan/ Share)4Cash Flow StatementYear of 201

14、5KQ 03Enterprise name: XX Co., Ltd.Unit: RMB YuanItemNote No.Amount at current periodAmount at same period in last yearI. Cash flow from operating activities: Cash received from sale of goods or rendering of servicesRefund of tax and leviesOther cash received relating to operating activitiesSub-tota

15、l of cash inflows from operating activitiesCash paid for goods and servicesCash paid to and on behalf of employeesPayments of all types of taxesOther cash paid relating to operating activitiesSub-total of cash outflows from operating activitiesNet cash flows from operating activitiesII. Cash flow fr

16、om investing activities:Cash flow from disposal of investmentsCash received from returns of investmentsCash received from incomes on investmentsNet cash received from disposal of fixed assets, intangible assets and other long-term assetsOther cash received relating to investing activitiesSub-total o

17、f cash inflows from investing activitiesCash paid to acquire fixed assets, intangible assets and other long-term assetsCash paid to acquire investmentsNet cash received from the subsidiary company and other business unitsOther cash payments relating to investing activitiesSub-total of cash outflows

18、from investing activitiesNet cash flows from investing activitiesIII. Cash flows from financing activities:Cash received from capital contributionCash received from borrowingsOther cash received relating to financing activitiesSub-total of cash inflows from financing activitiesCash repayments of amo

19、unts borrowedCash payments for interest expenses and distribution of dividends or profitOther cash payments relating to financing activitiesSub-total of cash outflows from financing activitiesNet cash flows from financing activitiesIV. Effect of foreign exchange rate changes on cash and cash equivalentsV. Net increase in cash and cash equivalentsPlus: Balance of beginning cash and cash equivalentsVI. Balance of ending cash and cash equivalents5