新会计准则财务报表-中英文资产负债表
Balance Sheet
会企01表
编制单位: (Company Name)
At December of 2010 年
月
日
单位: (Unit)
资 产 Assets
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
负债与所有者权益 Liabilities and Shareholders’ Equity
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
流动资产:...
资产负债
Balance Sheet
会企01表
编制单位: (Company Name)
At December of 2010 年
月
日
单位: (Unit)
资 产 Assets
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
负债与所有者权益 Liabilities and Shareholders’ Equity
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
流动资产:Current Assets
流动负债:Current Liabilities
现金 Cash (and cash equivalent)
短期借款 Short term borrowings
Assets:
Liabilities
交易性金融资产(短期投资)
Marketable securities (short-term investments)
交易性金融负债 Marketable Securities (liabilities)
Cash +500
Marketable securities -500
Marketable securities +500 (repo contract)
应收票据 Bills receivables
应付票据 Bills payables
应收账款 Accounts receivables (trade receivables) (A/R)
应付账款 Accounts payables (trade payables) (A/P)
减:坏账准备 Less: Bad debt provisions
预收账款 Advances from customers
应收账款净额 Accounts receivables, net
应付职工薪酬 Salary payables
预付账款 Prepaid expenses (prepayments)
应交税费 Tax payables
其他应收款 Other receivables
应付股利 Dividend payables
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 Current Assets
一年内到期的非流动负债
Current portion of non-current liabilities
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 Current Liabilities
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 term investments
应付债券 Bonds payables
投资性房地产 Investment properties
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
减:累计折旧 Less: Accumulated depreciation
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 for disposal
其他非流动负债 Other non-current liabilities
在建工程 Construction in progress (CIP)
非流动负债合计 Total non-current liabilities
无形资产 Intangible assets
负债合计 Total Liabilities
开发支出 Development costs
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 amortization
资本公积 Capital reserve
递延所得税资产 Deferred tax
减:库存股 Less: Treasury stocks
其他非流动资产 Other non-current assets
盈余公积 Earnings reserve
非流动资产合计 Total Non-current Assets
未分配利润 Retained earnings
资产合计 Total Assets
所有者权益合计 Total shareholders’ equity
负债与所有者权益合计 Total Liabilities and Shareholders’ Equity
利润表 Income Statement
会企02表
编制单位:
年 月 日
单位:
Company Name:
At December of 2010
Unit:
项目Items
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
一、营业收入 Operating Revenue
减:营业成本 Less: Cost of goods sold
营业税金及附加 Sales taxes and surcharges
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 impairments
加:公允价值变动收益(+、-)Add: Gains/losses on fair value changes
投资收益(+、-)Income from investments
二、主营业务利润 Operating Profit
加:营业外收入 Add: Non-operating income
减:营业外支出 Less: Non-operating expenses
其中:非流动资产处置损失 Of which: Losses on non-current assets disposal
三、利润总额 Profit Before Tax
减:所得税 Less: Income tax
四、净利润 Net Profit
现金流量表 Cash Flow Statement
会企03表
编制单位:
年
月
日
单位:
Company Name:
At December of
2010
Unit:
项 目Items
2010
RMB ‘000
一、经营活动产生的现金流量 Cash flows from operating activities
收到销售商品、提供劳务受到的现金 Cash received from sale of products and services
收到的税费返还 Cash received from tax rebate
收到其他与经营活动相关的现金 Cash received from other operating activities
经营活动现金流入小计 Total cash inflows from operating activities
购买商品、接受劳务支付的现金Purchase 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 Payments for other operating 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 operating activities
二、投资活动产生的现金流量 Cash flows from investment activities
收回投资收到的现金 Proceeds from disposal of investments
取得投资收益收到的现金 Cash received from investments
处置固定资产、无形资产、其他资产所收到的现金净额 Proceeds from disposal of fixed assets, intangible assets and other assets
收到的其他与投资活动相关的现金 Cash received from other investment activities
投资活动现金流入小计 Total cash inflows from investment activities
购建固定资产、无形资产、其他资产支付的现金 Purchase of fixed assets, intangible assets and other assets
投资支付的现金 Increase in investments
支付的其他与投资活动相关的现金 Payments for other investment 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
三、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 Capital contributions from investors
取得借款收到的现金 Proceeds from interest-bearing loans (borrowings)
收到的其他与筹资活动相关的现金 Proceeds from other financing activities
筹资活动现金流入小计 Total cash inflows from financing activities
偿还债务所支付的现金 Repayments of interest-bearing loans (borrowings)
分配股利利润或偿还利息支付的现金 Dividend paid or interest paid
支付的其他与筹资活动相关的现金 Payments for other financing activities
筹资活动现金流出小计 Total cash outflows from financing activities
筹资活动产生的现金流量净额 Net cash flows from financing activities
四、汇率变动对现金的影响 Effect of changes in foreign exchange rate
五、现金及现金等价物增加净额 Net increase in cash and cash equivalents
加:期初现金及现金等价物余额 Add: Cash and cash equivalents at beginning of year
六、期末现金及现金等价物余额 Cash and cash equivalents at end of year
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