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1、应收账款坏账准备 Less: Bad debt provision for Account receivable应收账款净额 Net bal of Account receivable其他应收款 Other receivable其他应收款坏账准备 Less: Bad debt provision for Other receivable其他应收款净额 Net bal of Other receivable预付账款 Prepayment应收补贴款 Subsidy receivable存货 Inventory存货跌价准备 Less: Provision for Inventory存货净额 Net

2、bal of Inventory已完工尚未结算款 Amount due from customer for contract work待摊费用 Deferred Expense一年内到期的长期债权投资 Long-term debt investment due within one year一年内到期的应收融资租赁款 Finance lease receivables due within one year其他流动资产 Other current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Long-term

3、 equity investment委托贷款 Entrusted loan receivable长期债权投资 Long-term debt investment长期投资合计 Total for long-term investment长期股权投资减值准备 Less: Impairment for long-term equity investment长期债权投资减值准备 Less: Impairment for long-term debt investment委托贷款减值准备 Less: Provision for entrusted loan receivable长期投资净额 Net ba

4、l of long-term investment其中：合并价差 Include: Goodwill （Negative goodwill）固定资产 Fixed assets固定资产原值 Cost累计折旧 Less: Accumulated Depreciation固定资产净值 Net bal固定资产减值准备 Less: Impairment for fixed assets固定资产净额 NBV of fixed assets工程物资 Material holds for construction of fixed assets在建工程 Construction in progress在建工程

5、减值准备 Less: Impairment for construction in progress在建工程净额 Net bal of construction in progress固定资产清理 Fixed assets to be disposed of固定资产合计 Total fixed assets无形资产及其他资产 Other assets & Intangible assets无形资产 Intangible assets无形资产减值准备 Less: Impairment for intangible assets无形资产净额 Net bal of intangible assets

6、长期待摊费用 Long-term deferred expense融资租赁未担保余值 Finance lease Unguaranteed residual values融资租赁应收融资租赁款 Finance lease Receivables其他长期资产 Other non-current assets无形及其他长期资产合计 Total other assets & intangible assets递延税项 Deferred Tax递延税款借项 Deferred Tax assets资产总计 Total assets负债及所有者（或股东）权益 Liability & Equity流动负债

7、Current liability短期借款 Short-term loans应付票据 Notes payable应付账款 Accounts payable已结算尚未完工款预收账款 Advance from customers应付工资 Payroll payable应付福利费 Welfare payable应付股利 Dividend payable应交税金 Taxes payable其他应交款 Other fees payable其他应付款 Other payable预提费用 Accrued Expense预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债

8、 Long-term liability due within one year其他流动负债 Other current liability流动负债合计 Total current liability长期负债 Long-term liability长期借款 Long-term loans应付债券 Bonds payable长期应付款 Long-term payable专项应付款 Grants & Subsidies received其他长期负债 Other long-term liability长期负债合计 Total long-term liability递延税款贷项 Deferred Ta

9、x liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益） Owners Equity实收资本（或股本） Paid in capital减;已归还投资 Less: Capital redemption实收资本（或股本）净额 Net bal of Paid in capital资本公积 Capital Reserves盈余公积 Surplus Reserves法定公益金 Include: Statutory reserves未确认投资损失 Unrealised investment losses未分配利润 Reta

10、ined profits after appropriation本年利润 Include: Profits for the year外币报表折算差额 Translation reserve所有者（或股东）权益合计 Total Equity负债及所有者（或股东）权益合计 Total Liability &三、利润及利润分配表 Income statement and profit appropriation一、主营业务收入 Revenue主营业务成本 Less: Cost of Sales主营业务税金及附加 Sales Tax二、主营业务利润（亏损以“”填列） Gross Profit （ -

11、means loss）加：其他业务收入 Add: Other operating income其他业务支出 Less: Other operating expense营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“”填列） Profit from operation （ - means loss）投资收益（亏损以“”填列） Add: Investment income补贴收入 Subsidy Income营业外收入 Non-operating income营业外支出 Less:

12、Non-operating expense四、利润总额（亏损总额以“”填列） Profit before Tax所得税 Less: Income tax少数股东损益 Minority interest未确认投资损失 Add: Unrealised investment losses五、净利润（净亏损以“”填列） Net profit （ - means loss）年初未分配利润 Add: Retained profits其他转入 Other transfer-in六、可供分配的利润 Profit available for distribution（ - means loss）提取法定盈余公积

13、 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available

14、for owners distribution应付优先股股利 Less: Appropriation of preference shares dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary shares dividend转作资本（或股本）的普通股股利 Transfer from ordinary shares dividend to paid in capital八、未分配利润 Retained profit after appropriation

15、补充资料： Supplementary Information:1. 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2. 自然灾害发生损失 Losses from natural disaster3. 会计政策变更增加（或减少）利润总额 Increase （decrease） in profit due to changes in accounting policies4. 会计估计变更增加（或减少）利润总额 Increase （decrease） in profit due to changes

16、in accounting estimates5. 债务重组损失 Losses from debt restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activitie

17、s现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operat

18、ing Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income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 Net cash rec

19、eived from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term

20、 assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings从金融机构

21、借款所收到的现金 Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities偿还债务所支付的现金 Repayments of borrowings偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or i

22、nterest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase （Decrease） in Cash and Cash Equivalents现金流量附表：1.将净利润调节为经营活动的现金流量： Reconciliation of Net

23、 Profit to Cash Flow from Operating Activities:净利润 Net Profit少数股东损益 Add: Minority interest计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses待摊费用减少（减：增加） Decrease （increase） in deferred e

24、xpenses预提费用增加（减：减少） Increase （decrease） in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses （gains） on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense （income）投资损失（减、收益） Losses （gains） arising from investments递延

25、税款贷款（减、借项） Deferred tax credit （debit）存货的减少（减、增加） Decrease （increase） in inventories经营性应收项目的减少（减、增加） Decrease （increase） in receivables under operating activities经营性应付项目的增加（减、减少） Increase （decrease） in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2

26、.不涉及现金收支的投资和筹资活动： Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情

27、况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period现金的期初余额 Less: cash at the beginning of the year现金等价物的期末余额 Add: cash equivalents at the end of the period现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents