新准则英文会计报表.docx

1、新准则英文会计报表新准则英文会计报表：成本122 5001生产成本production cost123 5101制造费用cost of production124 5201劳务成本service cost125 5301研发支出research and development expenditures126 5401工程施工建造承包商专用engineering construction exclusively for construction contractor127 5402工程结算建造承包商专用engineering settlement exclusively for construc

2、tion contractor128 5403机械作业建造承包商专用mechanical operation exclusively for construction contractor新准则英文会计报表：所有者权益115 4001实收资本paid-up capital116 4002资本公积contributed surplus117 4101盈余公积earned surplus119 4103本年利润profit for the current year120 4104利润分配allocation of profits121 4201库存股treasury stock新准则英文会计报表：

3、资产1 1001库存现金cash on hand2 1002银行存款bank deposit5 1015其他货币资金other monetary capital9 1101交易性金融资产transaction monetary assets11 1121应收票据notes receivable12 1122应收账款Account receivable13 1123预付账款account prepaid14 1131应收股利dividend receivable15 1132应收利息accrued interest receivable21 1231其他应收款accounts receivabl

4、e-others22 1241坏账准备had debts reserve28 1401材料采购procurement of materials29 1402在途物资materials in transit30 1403原材料raw materials32 1406库存商品commodity stocks33 1407发出商品goods in transit36 1412包装物及低值易耗品wrappage and low value and easily wornout articles42 1461存货跌价准备reserve against stock price declining45 15

5、21持有至到期投资hold investment due46 1522持有至到期投资减值准备hold investment due reduction reserve47 1523可供出售金融资产financial assets available for sale48 1524长期股权投资long-term stock ownership investment49 1525长期股权投资减值准备long-term stock ownership investment reduction reserve50 1526投资性房地产investment real eastate51 1531长期应收

6、款long-term account receivable52 1541未实现融资收益unrealized financing income54 1601固定资产permanent assets55 1602累计折旧accumulated depreciation56 1603固定资产减值准备permanent assets reduction reserve57 1604在建工程construction in process58 1605工程物资engineer material59 1606固定资产清理disposal of fixed assets60 1611融资租赁资产租赁专用fin

7、ancial leasing assets exclusively for leasing61 1612未担保余值租赁专用unguaranteed residual value exclusively for leasing62 1621生产性生物资产农业专用productive living assets exclusively for agriculture63 1622生产性生物资产累计折旧农业专用productive living assets accumulated depreciation exclusively for agriculture64 1623公益性生物资产农业专用n

8、on-profit living assets exclusively for agriculture65 1631油气资产石油天然气开采专用oil and gas assets exclusively for oil and gas exploitation66 1632累计折耗石油天然气开采专用accumulated depletion exclusively for oil and gas exploitation67 1701无形资产intangible assets68 1702累计摊销accumulated amortization69 1703无形资产减值准备intangible

9、 assets reduction reserve70 1711商誉business reputation71 1801长期待摊费用long-term deferred expenses72 1811递延所得税资产deferred income tax assets73 1901待处理财产损溢waiting assets profit and loss新准则英文会计报表：共同类112 3101衍生工具derivative tool113 3201套期工具arbitrage tool114 3202被套期项目arbitrage project一、企业财务会计报表封面 FINANCIAL REPO

10、RT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年到期委托贷款 Entrusted loan receivable due within one year 减：一年到期委托贷款减值准备 Le

11、ss: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account rec

12、eivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：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 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due

13、 from customer for contract work 待摊费用 Deferred Expense 一年到期的长期债权投资 Long-term debt investment due within one year 一年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 equity investment 委托贷款 Entrus

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

15、vestment 其中：合并价差 Include: Goodwill (Negative goodwill) 固定资产 Fixed assets 固定资产原值 Cost 减：累计折旧 Less: Accumulated Depreciation 固定资产净值 Net bal 减：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 减：在建工程减

16、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 减：无形资产减值准备 Less: Impairment for intangible assets 无形资产净额 Net bal of intangibl

17、e assets 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 Liabil

18、ity & Equity 流动负债 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

19、 递延收益 Deferred Revenue 一年到期的长期负债 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 To

20、tal long-term liability 递延税项 Deferred Tax 递延税款贷项 Deferred Tax 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 其中：法定公益金 I

21、nclude: Statutory reserves 未确认投资损失 Unrealised investment losses 未分配利润 Retained profits after appropriation 其中：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 & Equity 三、利润及利润分配表 Income statement and profit appropriation 一、主营业务

22、收入 Revenue 减：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 ( - means loss) 加：其他业务收入 Add: Other operating income 减：其他业务支出 Less: Other operating expense 减：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 ( -

23、 means loss) 加：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 减：营业外支出 Less: Non-operating expense 四、利润总额（亏损总额以“”填列） Profit before Tax 减：所得税 Less: Income tax 少数股东损益 Minority interest 加：未确认投资损失 Add: Unrealised investment losses 五、净利润（净亏损以“”填列） Net profit ( - means

24、loss) 加：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) 减：提取法定盈余公积 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 Ap

25、propriation 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 for owners distribution 减：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

26、 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 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 investments 2 自然灾害发生损失 Losses from natural disaster 3 会计政策变更增

27、加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies 4 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates 5 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

28、 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 activities 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

29、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 Operating 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

30、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 received 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

31、的其他与投资活动有关的现金 Cash received relating to other investing activities 现金流入小计 Sub-total of cash inflows 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 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 现金流出小计 Sub-total of cash outflows 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