新会计准则财务报表中英文Word文件下载.docx

1、Current Liabilities现金 Cash （and cash equivale nt）短期借款 Short term borrowingsAssets:Liabilities交易性金融资产（短期投资）Marketable securities （short-term inv estme nts）交易性金融负债 MarketableSecurities （liabilities）Cash +500 Marketable securities -500Marketable securities +500 （repo con tract）应收票据 Bills receivables应付票

2、据 Bills payables应收账款 Acco unts receivables（trade receivables） （A/R）应付账款 Accounts payables （trade p ayables） （A/P）减：坏账准备Less: Bad debt p rovisi ons预收账款 Advances from customers应收账款净额 Accountsreceivables, net应付职工薪酬Salary payables预付账款 Prep aid expen ses（prep ayme nts）应交税费Tax payables其他应收款 Other receivab

3、les应付股禾 y Divide nd p ayables存货 Inventories应付利息 Interest payables其他流动资产 Other current assets其他应付款Other payables流动资产合计Total CurrentAssets一年内到期的非流动负债Curre nt p orti on of non-curre ntliabilities非流动资产：Non-current Assets其他流动负债 Other current liabilities可供出售金融资产Available-for-sale securities流动 负 债合计 Total

4、Current持有至到期投资Hold-to-maturity securities非流动负债：Non-current Liabilities长期应收款 Long term receivables长期借款 Long term borrowings长期股权投资 Long terminv estme nts应付债券 Bonds payables投资性房地产 Investmentprop erties长期应付款 Long term payables固定资产原值 Fixed assets, gross专项应付款 Ear-marked payables累计折旧 Less:Accumulated dep r

5、eciati on预计负债 Contingent liabilities固定资产净值Fixed assets, net递延所得税负债 Deferred tax liabilities固定资产清理 Fixed assets fordis posal其他非流动负债 Other non-curre nt liabilities在 建工程 Construction in非流动负债合计 Totalp rogress （Cl P）non-curre nt liabilities无形资产 Intangible assets负债合计 Total Liabilities开发支出 Development cost

6、s所有者权益：Shareholders Equity商誉 Goodwill实收资本（或股本）Paid-in capital长期待摊费用 Expenses for long term amortizati on资本公积 Capital reserve递延所得税资产Deferred tax 库存股 Less: Treasury stocks其他非流动资产 Othernon-curre nt assets盈余公积 Earnings reserve非流动资产合计 Total未分配禾y润 Retained earnings资产合计Total Assets所有者权益合计 Totalshareholders

7、 equity负债与所有者权益合计TotalLiabilities and Shareholders Equity利润表 Income Statement会企02表单位:编制单位:项目Items一、营业收入 Op erating Revenue营业成本 Less: Cost of goods sold营业税金及附力卩Sales taxes andsurcharges销售费用 Selling expenses管理费用 G & A expenses财务费用 Financial cost资产减值损失 Assets impairmentsCompany Name:At December of 2010

8、Unit:力卩：公允价值变动收益（+、一）Add:Gain s/losses on fair value cha nges投资收 益（+、- ） In come from二、主营业务利润 Op erating Profit营业外收入 Add: Non-operating in come 营业 外支出 Less: Non-operating expenses其中：非流动资产处置损失 Ofwhich: Losses on non-curre nt assets dis posal三、利润总额 Profit Before Tax所得税 Less: In come tax四、净利润Net Profit

9、现金流量表 Cash Flow Statement会企03表项 目Items2010 RMB 000一、经营活动产生的现金流量 Cash flows from op erating activities收到销售商品、提供劳务受到的现金 Cash received from sale of p roducts and services收至 U的税费返还 Cash received from tax rebate收到其他与经营活动相关的现金 Cash received from other op erati ng activities经营活动现金流入小计 Total cash inflows fr

10、om op erating activities购买商品、接受劳务支付的现金 Pu rchase of raw materials and services支付各项税费 Payments of taxes and surcharges支付其他与经营活动相关的现金 P ayme nts for other op erati ng activities现金流出小计 Total cash outflows经营活动产生的现金流量净额 Net cash flows from op erating activities一、投资活动产生的现金流量 Cash flows from investment act

11、ivities收回投资收到的现金 P roceeds from dis posal of in vestme nts取得投资收益收到的现金 Cash received from in vestme nts处置固疋资产、无形资产、其他资产所收到的现金净额 P roceeds from dis posal of fixed assetsintan gible assets and other assets收到的其他与投资活动相关的现金 Cash received from other in vestme nt activities投资活动现金流入小计 Total cash inflows from

12、 investment activities购建固疋资产、无形资产、其他资产支付的现金 Pu rchase of fixed assets, i ntan gible assets an（other assetsd投资支付的现金 In crease in inv estme nts支付的其他与投资活动相关的现金 P ayme nts for other in vestme nt activities投资活动现金流出小计 Total cash outflows from investment activities投资活动产生的现金流量净额 Net cash flows from investment activities二、筹资活动产生的现金流量 Cash flows from financing activities吸收投资收到的现金 Cap ital c on tributio ns from in vestors取得借款收到的现金 P roceeds from in terest-beari ng loa ns （borrow in gs）收到的其他与筹资活动相关的现金 P roceeds from other financi ng activities筹资活动现金流入小计 Total cash inflows from financ