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完整英文版资产负债表、利润表及现金流量表英文版

$XinC:\Documents$ XinC:\Documents 2009-05-13 11:18:55

资产负债表 Balance Sheet
项目 ITEM
货币资金 Cash
短期投资 Short term investments
应收票据 Notes receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收帐款 Accounts receivable
其他应收款 Other receivables
预付帐款 Accounts prepaid
期货保证金 Future guarantee
应收补贴款 Allowance receivable
应收出口退税 Export drawback receivable
存货 Inventories
其中：原材料 Including:Raw materials
产成品(库存商品) Finished goods
待摊费用 Prepaid and deferred expenses
待处理流动资产净损失 Unsettled G/L on current assets
一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear
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：
其中:长期股权投资 Including long term equity investment
长期债权投资 Long term securities investment
*合并价差 Incorporating price difference
长期投资合计 Total long-term investment
固定资产原价 Fixed assets-cost
减：累计折旧 Less:Accumulated Dpreciation
固定资产净值 Fixed assets-net value
减：固定资产减值准备 Less:Impairment of fixed assets
固定资产净额 Net value of fixed assets
固定资产清理 Disposal of fixed assets
工程物资 Project material
在建工程 Construction in Progress
待处理固定资产净损失 Unsettled G/L on fixed assets
固定资产合计 Total tangible assets
无形资产 Intangible assets
其中:土地使用权 Including and use rights
递延资产（长期待摊费用）Deferred assets
其中:固定资产修理 Including:Fixed assets repair
固定资产改良支出 Improvement expenditure of fixed assets
其他长期资产 Other long term assets
其中:特准储备物资 Among it:Specially approved reserving materials
无形及其他资产合计 Total intangible assets and other assets
递延税款借项 Deferred assets debits
资产总计 Total Assets
资产负债表(续表) Balance Sheet
项目 ITEM
短期借款 Short-term loans
应付票款 Notes payable
应付帐款 Accounts payab1e
预收帐款 Advances from customers
应付工资 Accrued payro1l
应付福利费 Welfare payable
应付利润(股利) Profits payab1e
应交税金 Taxes payable
其他应交款 Other payable to government
其他应付款 Other creditors
预提费用 Provision for expenses
预计负债 Accrued liabilities
一年内到期的长期负债 Long term liabilities due within one year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期借款 Long-term loans payable
应付债券 Bonds payable
长期应付款 long-term accounts payable
专项应付款 Special accounts payable
其他长期负债 Other long-term liabilities
其中:特准储备资金 Including:Special reserve fund
长期负债合计 Total long term liabilities
递延税款贷项 Deferred taxation credit
负债合计 Total liabilities
* 少数股东权益 Minority interests
实收资本(股本) Subscribed Capital
国家资本 National capital
集体资本 Collective capital
法人资本 Legal person"s capital
其中:国有法人资本 Including:State-owned legal person"s capital
集体法人资本 Collective legal person"s capital
个人资本 Personal capital
外商资本 Foreign businessmen"s capital
资本公积 Capital surplus
盈余公积 surplus reserve
其中:法定盈余公积 Including:statutory surplus reserve
公益金 public welfare fund
补充流动资本 Supplermentary current capital
* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss
未分配利润 Retained earnings
外币报表折算差额 Converted difference in Foreign Currency Statements
所有者权益合计 Total shareholder"s equity　　
负债及所有者权益总计 Total Liabilities & Equity
====================================================================
利润表 INCOME STATEMENT
项目 ITEMS
产品销售收入　　Sales of products
其中：出口产品销
售收入　 Including：Export sales
减：销售折扣与折让　 Less：Sales discount and allowances
产品销售净额　Net sales of products
减：产品销售税金　Less：Sales tax
产品销售成本　 Cost of sales
其中：出口产品销售成本　Including：Cost of export sales
产品销售毛利　 Gross profit on sales
减：销售费用　 Less：Selling expenses
管理费用　General and administrative expenses
财务费用　Financial expenses
其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)
汇兑损失(减汇兑收益)　Exchange losses(minus exchange gains)
产品销售利润　Profit on sales
加：其他业务利润　Add：profit from other operations
营业利润　Operating profit
加：投资收益　Add：Income on investment
加：营业外收入　Add：Non-operating income
减：营业外支出　Less：Non-operating expenses
加：以前年度损益调整　Add：adjustment of loss and gain for previous years
利润总额　 Total profit
减：所得税　 Less：Income tax
净利润　 Net profit
==================================================================
现金流量表Cash Flows Statement
Prepared by:　Period: Unit:
Items
1.Cash Flows from Operating Activities:
01)Cash received from sales of goods or rendering of services
02)Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services
10)Cash paid for operating leases
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18)Sub-total of cash outflows
19)Net cash flows from operating activities
2.Cash Flows from Investing Activities:
20)Cash received from return of investments
21)Cash received from distribution of dividends or profits
22)Cash received from bond interest income
Net cash received from disposal of fixed assets,intangible
23)assets and other long-term assets
26)Other cash received relating to investing activities
27)Sub-total of cash inflows
Cash paid to acquire fixed assets,intangible assets
28)and other long-term assets
29)Cash paid to acquire equity investments
30)Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities
3.Cash Flows from Financing Activities:
36)Proceeds from issuing shares
37)Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub-total of cash inflows
43)Cash repayments of amounts borrowed
44)Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits
46)Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for reduction of registered capital
51)Other cash payments relating to financing activities
52)Sub-total of cash outflows
53)Net cash flows from financing activities
4.Effect of Foreign Exchange Rate Changes on Cash
5.Net Increase in Cash and Cash Equivalents
　 Supplemental Information
1.Investing and Financing Activities that do not Involve in
Cash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets
57)Repayment of debts by the transfer of investments
58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of investories
2.Reconciliation of Net Profit to Cash Flows from Operating
Activities
62)Net profit
63)Add provision for bad debt or bad debt written off
64)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible assets
66)and other long-term assets (or deduct:gains)
67)Losses on scrapping of fixed assets
68)Financial expenses
69)Losses arising from investments (or deduct:gains)
70)Defered tax credit (or deduct:debit)
71)Decrease in inventories (or deduct：increase)
72)Decrease in operating receivables (or deduct:increase)
73)Increase in operating payables (or deduct:decrease)
74)Net payment on value added tax (or deduct:net receipts
75)Net cash flows from operating activities
3.Net Increase in Cash and Cash Equivalents
76)cash at the end of the period
77)Less:cash at the beginning of the period
78)Plus:cash equivalents at the end of the period
79)Less:cash equivalents at the beginning of the period
80)Net increase in cash and cash equivalents
现金流量表Cash Flows Statement
Prepared by:　Period: Unit:
Items
1.Cash Flows from Operating Activities:
01)Cash received from sales of goods or rendering of services
02)Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services
10)Cash paid for operating leases
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18)Sub-total of cash outflows
19)Net cash flows from operating activities
2.Cash Flows from Investing Activities:
20)Cash received from return of investments
21)Cash received from distribution of dividends or profits
22)Cash received from bond interest income
Net cash received from disposal of fixed assets,intangible
23)assets and other long-term assets
26)Other cash received relating to investing activities
27)Sub-total of cash inflows
Cash paid to acquire fixed assets,intangible assets
28)and other long-term assets
29)Cash paid to acquire equity investments
30)Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities
3.Cash Flows from Financing Activities:
36)Proceeds from issuing shares
37)Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub-total of cash inflows
43)Cash repayments of amounts borrowed
44)Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits
46)Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for reduction of registered capital
51)Other cash payments relating to financing activities
52)Sub-total of cash outflows
53)Net cash flows from financing activities
4.Effect of Foreign Exchange Rate Changes on Cash
5.Net Increase in Cash and Cash Equivalents
Supplemental Information
1.Investing and Financing Activities that do not Involve in
Cash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets
57)Repayment of debts by the transfer of investments
58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of investories
2.Reconciliation of Net Profit to Cash Flows from Operating
Activities
62)Net profit
63)Add provision for bad debt or bad debt written off
64)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible assets
66)and other long-term assets (or deduct:gains)
67)Losses on scrapping of fixed assets
68)Financial expenses
69)Losses arising from investments (or deduct:gains)
70)Defered tax credit (or deduct:debit)
71)Decrease in inventories (or deduct：increase)
72)Decrease in operating receivables (or deduct:increase)
73)Increase in operating payables (or deduct:decrease)
74)Net payment on value added tax (or deduct:net receipts
75)Net cash flows from operating activities
3.Net Increase in Cash and Cash Equivalents
76)cash at the end of the period
77)Less:cash at the beginning of the period
78)Plus:cash equivalents at the end of the period
79)Less:cash equivalents at the beginning of the period
80)Net increase in cash and cash equivalents
现金流量表的现金流量声明
拟制人：时间：单位：
项目
1.cash流量从经营活动：
01 ）所收到的现金从销售货物或提供劳务
02 ）收到的租金
增值税销售额收到退款的价值
03 ）增值税缴纳
04 ）退回的其他税收和征费以外的增值税
07 ）其他现金收到有关经营活动
08 ）分，总现金流入量
09 ）用现金支付的商品和服务
10 ）用现金支付经营租赁
11 ）用现金支付，并代表员工
12 ）增值税购货支付
13 ）所得税的缴纳
14 ）支付的税款以外的增值税和所得税
17 ）其他现金支付有关的经营活动
18 ）分，总的现金流出
19 ）净经营活动的现金流量
2.cash流向与投资活动：
20 ）所收到的现金收回投资
21 ）所收到的现金从分配股利，利润
22 ）所收到的现金从国债利息收入
现金净额收到的处置固定资产，无形资产
23 ）资产和其他长期资产
26 ）其他收到的现金与投资活动
27 ）小计的现金流入量
用现金支付购建固定资产，无形资产
28 ）和其他长期资产
29 ）用现金支付，以获取股权投资
30 ）用现金支付收购债权投资
33 ）其他现金支付的有关投资活动
34 ）分，总的现金流出
35 ）的净现金流量，投资活动产生
3.cash流量筹资活动：
36 ）的收益，从发行股票
37 ）的收益，由发行债券
38 ）的收益，由借款
41 ）其他收益有关的融资活动
42 ），小计的现金流入量
43 ）的现金偿还债务所支付的
44 ）现金支付的费用，对任何融资活动
45 ）支付现金，分配股利或利润
46 ）以现金支付的利息费用
47 ）以现金支付，融资租赁
48 ）以现金支付，减少注册资本
51 ）其他现金收支有关的融资活动
52 ）分，总的现金流出
53 ）的净现金流量从融资活动
4.effect的外汇汇率变动对现金
5.net增加现金和现金等价物
补充资料
1.investing活动和筹资活动，不参与
现金收款和付款
56 ）偿还债务的转让固定资产
57 ）偿还债务的转移投资
58 ）投资在形成固定资产
59 ）偿还债务的转移库存量
2.reconciliation净利润现金流量从经营
活动
62 ）净利润
63 ）补充规定的坏帐或不良债务注销
64 ）固定资产折旧
65 ）无形资产摊销
损失处置固定资产，无形资产
66 ）和其他长期资产（或减：收益）
67 ）损失固定资产报废
68 ）财务费用
69 ）引起的损失由投资管理（或减：收益）
70 ） defered税收抵免（或减：借记卡）
71 ）减少存货（或减：增加）
72 ）减少经营性应收（或减：增加）
73 ）增加的经营应付账款（或减：减少）
74 ）净支付的增值税（或减：收益净额
75 ）净经营活动的现金流量
3.net增加现金和现金等价物
76 ）的现金，在此期限结束
77 ）减：现金期开始
78 ）加：现金等价物在此期限结束
79 ）减：现金等价物期开始
80 ），净增加现金和现金等价物
项目项目
货币资金现金
短期投资短期投资
应收票据应收票据
应收股利应收股息
应收利息应收利息
应收帐款应收账款
其他应收款其他应收款
预付帐款预付帐户
期货保证金未来的保证
应收补贴款免税额应收款
应收出口退税出口退税应收款
存货清单
其中：原材料包括：原料
产成品（库存商品），产成品
待摊费用，预付及待摊费用
待处理流动资产净损失不了了之g / L的对流动资产
一年内到期的长期债权投资长期债券投资下降，是由于在一个yaear
其他流动资产其他流动资产
流动资产合计流动资产总额
长期投资：长期投资：
其中：长期股权投资包括长期股权投资
长期债权投资长期证券投资
*合并价差把差价
长期投资合计总长期投资
固定资产原价固定资产成本
减：累计折旧减：累计dpreciation
固定资产净值固定资产-净值
减：固定资产减值准备减：减值的固定资产
固定资产净额固定资产净值
固定资产清理处置固定资产
工程物资工程材料
在建工程建设进度
待处理固定资产净损失不了了之g / L的固定资产
固定资产合计总有形资产
无形资产无形资产
其中：土地使用权包括使用权
递延资产（长期待摊费用）递延资产
其中：固定资产修理，其中包括：固定资产修理
固定资产改良支出改善的开支，固定资产
其他长期资产其他长期资产
其中：特准储备物资中，它：特别批准保留的材料
无形及其他资产合计总无形资产及其他资产
递延税款借项递延借项资产
资产总计资产总额
资产负债表（续表）资产负债表
项目项目
短期借款，短期贷款
应付票款应付票据
应付帐款帐户payab1e
预收帐款进步，从顾客
应付工资累积payro1l
应付福利费支付的福利
应付利润（股利）利润payab1e
应交税金应缴税项
其他应交款其他支付给政府
其他应付款其他债权人
预提费用提供开支
预计负债累计负债
一年内到期的长期负债长期负债一年内到期
其他流动负债其他流动负债
流动负债合计流动负债总额
长期借款长期借款，应付
应付债券应付债券
长期应付款长期应付帐款
专项应付款特别应付帐款
其他长期负债其他长期负债
其中：特准储备资金，其中包括：特别储备基金
长期负债合计总额长期负债
递延税款贷项递延税项抵免
负债合计负债总额
*少数股东权益少数股东权益
实收资本（股本），资本认购
国家资本民族资本
集体资本，集体资本
法人资本法人"的建设工程
其中：国有法人资本，包括：国有法人"的建设工程
集体法人资本集体法人"的建设工程
个人资本个人资本
外商资本外商的" S资本
资本公积资本公积
盈余公积盈余公积
其中：法定盈余公积包括：法定盈余公积
公益金公益基金
补充流动资本supplermentary目前的资本
*未确认的投资损失（以" -"号填列） u naffirmed投资损失
未分配利润留存收益
外币报表折算差额改建差异外币报表
所有者权益合计股东总的" S股权
负债及所有者权益总计负债总额与股本
利润表收入报表
项目项目
产品销售收入为产品销售
其中：出口产品销
售收入，包括：出口销售
减：销售折扣与折让减：销售折扣及免税额
产品销售净额销售净额的产品
减：产品销售税金减：销售税
产品销售成本，销售成本
其中：出口产品销售成本包括：成本的出口销售报告
产品销售毛利利润总额，销售收入
减：销售费用减：销售费用
管理费用一般及行政开支
财务费用财务费用
其中：利息支出（减利息收入），其中包括：利息支出（ minusinterest ihcome ）
汇兑损失（减汇兑收益），汇兑损失（减汇兑收益）
产品销售利润的利润，销售额
加：其他业务利润地址：利润来自其他业务
营业利润经营利润
加：投资收益地址：收入对投资
加：营业外收入加：非经营性收入
减：营业外支出减：非经营性开支
加：以前年度损益调整地址：调整损益，为往年
利润总额利润总额
减：所得税减：所得税
净利润净利润