英文会计报表

英文会计报表 英文会表计计计 一、企会表封面计计计计计计计计计 FINANCIAL REPORT COVER　　 报报报报报报报报 表所属期之期末点Period Ended 　　所属月份 Reporting Period 　　出日期报报报报 Submit Date 　　本位报报报报报报报 Local Reporting Currency 　　核人报报报 Verifier 填表人 Preparer 二、表计计计计计 Balance Sheet 计计 Assets 　　流报报报 Current Assets 　　金报报报报 Bank and Cash 　　短期投报 Current Investment 　　一年内到期委托款报报 Entrusted loan receivable due within one year　　减:一年内到期委托款减准报报报报报报 Less: Impairment for Entrusted loan receivable due within one year 　　减:短期投跌价准报报报报报 Less: Impairment for current investment　　短期投报报报 Net bal of current investment 　　收票据报报报报 Notes receivable 　　收股利报报报报 Dividend receivable 　　收利息报报报报 Interest receivable 　　收款报报报报 Account receivable 　　减:收款坏准报报报报报报报报 Less: Bad debt provision for Account receivable　　收款报报报报报报 Net bal of Account receivable 　　其他收款报报报 Other receivable 　　减:其他收款坏准报报报报报报报 Less: Bad debt provision for Other receivable　　其他收款报报报报报 Net bal of Other receivable 　　付款报报报报 Prepayment 　　收款报报报报报 Subsidy receivable 　　存报 Inventory 　　减:存跌价准报报报报报 Less: Provision for Inventory 　　存报报报 Net bal of Inventory 　　已完工尚未算款报报报 Amount due from customer for contract work　　待用报报报 Deferred Expense 　　一年内到期的期投报报报报报报 Long-term debt investment due within one year　　一年内到期的收融租款报报报报报报报 Finance lease receivables due within one year　　其他流报报报 Other current assets 　　流合报报报报报 Total current assets 　　期投报报报报 Long-term investment 　　期股投报报报报报报 Long-term equity investment 　　委托款报报 Entrusted loan receivable 　　期投报报报报报报 Long-term debt investment 　　期投合报报报报报报 Total for long-term investment 　　减:期股投减准报报报报报报报报报报 Less: Impairment for long-term equity investment　　减:期投减准报报报报报报报报报报 Less: Impairment for long-term debt investment　　减:委托款减准报报报报报报 Less: Provision for entrusted loan receivable　　期投报报报报报报 Net bal of long-term investment 　　其中:合并价差 Include: Goodwill (Negative goodwill)　　固定报报 Fixed assets 　　固定原报报报报 Cost 　　减:累折旧报报报 Less: Accumulated Depreciation 　　固定报报报报 Net bal 　　减:固定减准报报报报报报 Less: Impairment for fixed assets　　固定报报报报 NBV of fixed assets 　　工程物报 Material holds for construction of fixed assets 　　在建工程 Construction in progress 　　减:在建工程减准报报报 Less: Impairment for construction in progress 　　在建工程报报 Net bal of construction in progress　　固定清理报报报报 Fixed assets to be disposed of　　固定合报报报报 Total fixed assets 　　无形及其他报报报报报报报 Other assets & Intangible assets　　无形报报 Intangible assets 　　减:无形减准报报报报报报 Less: Impairment for intangible assets　　无形报报报报 Net bal of intangible assets　　期待用报报报报报报 Long-term deferred expense　　融租未担保余报报——报 Finance lease – Unguaranteed residual values 　　融租收融租款报报——报报报报报 Finance lease – Receivables　　其他期报报报报 Other non-current assets 　　无形及其他期合报报报报报报 Total other assets & intangible assets　　延税报报报报 Deferred Tax 　　延税款借报报报报报报 Deferred Tax assets 报报报报 Total assets 计计计计计计 及所有者，或股,益Liability & Equity　　流报报报 Current liability 　　短期借款 Short-term loans 　　付票据报报报报 Notes payable 　　付款报报报报 Accounts payable 　　已算尚未完工款报报报报报报报 　　收款报报报报 Advance from customers 　　付工报报报报 Payroll payable 　　付福利报报报报报 Welfare payable 　　付股利报报报报 Dividend payable 　　交税金报报报报 Taxes payable 　　其他交款报报报 Other fees payable 　　其他付款报报报 Other payable 　　提用报报报报 Accrued Expense 　　报报报报 Provision 　　延收益报报报报 Deferred Revenue 　　一年内到期的期报报报报 Long-term liability due within one year　　其他流报报报 Other current liability 　　流合报报报报报 Total current liability 　　期报报报报 Long-term liability 　　期借款报报报报 Long-term loans 　　付券报报报报 Bonds payable 　　期付款报报报报报 Long-term payable 　　付款报报报报报 Grants & Subsidies received　　其他期报报报报 Other long-term liability 　　期合报报报报报报 Total long-term liability 　　延税报报报报 Deferred Tax 　　延税款报报报报报报 Deferred Tax liabilities 　　合报报报报 Total liability 　　少数股益报报报 Minority interests 　　所有者益，或股益,报报报报报报报报报 Owners’ Equity 　　收本，或股本,报报报报报报报报报 Paid in capital 　　减,已投报报报报 Less: Capital redemption 　　收本，或股本,报报报报报报报报报报报 Net bal of Paid in capital　　本公报报报报 Capital Reserves 　　盈余公报 Surplus Reserves 　　其中:法定公益金 Include: Statutory reserves 　　未确投失报报报报报 Unrealised investment losses 　　未分配利报 Retained profits after appropriation 　　其中:本年利报 Include: Profits for the year 　　外表折算差报报报报报报报 Translation reserve 　　所有者，或股,益合报报报报报报 Total Equity 报报报报报报报报 及所有者，或股,益合Total Liability & Equity 三、利及利分配表计计计计计计计 Income statement and profit appropriation　　一、主收入报报报报报 Revenue 　　减:主成本报报报报报 Less: Cost of Sales 　　主税金及附加报报报报报报报报 Sales Tax 　　二、主利，以报报报报报报“—”报报报 填列,Gross Profit ( - means loss)　　加:其他收入报报报报 Add: Other operating income 　　减:其他支出报报报报 Less: Other operating expense 　　减:用报报报报 Selling & Distribution expense 　　管理用报报 G&A expense 　　用报报报报 Finance expense 　　三、利，以报报报报报“—”报报报 填列,Profit from operation ( - means loss)　　加:投收益，以报报报“—” 填列,Add: Investment income 　　收入报报报报 Subsidy Income 　　外收入报报报报报 Non-operating income 　　减:外支出报报报报报 Less: Non-operating expense 　　四、利，以报报报报报报报“—” 填列,Profit before Tax 　　减:所得税 Less: Income tax 　　少数股益报报报 Minority interest 　　加:未确投失报报报报报 Add: Unrealised investment losses 　　五、利，以报报报报报“—”报报报 填列,Net profit ( - means loss) 　　加:年初未分配利报 Add: Retained profits 　　其他入报报 Other transfer-in 　　六、可供分配的利报 Profit available for distribution( - means loss)　　减:提取法定盈余公报 Less: Appropriation of statutory surplus reserves　　提取法定公益金 Appropriation of statutory welfare fund　　提取工励及福利基金报报报报报报报报报 Appropriation of staff incentive and welfare fund　　提取基金报报报报 Appropriation of reserve fund 　　提取企展基金报报报报报 Appropriation of enterprise expansion fund　　利投报报报报报 Capital redemption 　　七、可供投者分配的利报报报报报报报 Profit available for owners' distribution　　减:付先股股利报报报报报报报 Less: Appropriation of preference share's dividend　　提取任意盈余公报 Appropriation of discretionary surplus reserve　　付普通股股利报报报报报报报 Appropriation of ordinary share's dividend　　作本，或股本,的普通股股利报报报报报报报报报报报报报报报 Transfer from ordinary share's dividend to paid in capital 八、未分配利报 Retained profit after appropriation 补充补料, Supplementary Information: 　　1,出售、置部或被投位收益 报报报报报报报报报报报报 Gains on disposal of operating divisions or investments 　　2,自然灾害生失 报报报报 Losses from natural disaster 　　3,会政策更增加，或减少,利 报报报报报报报报报报报报报报报报 Increase (decrease) in profit due to changes in accounting policies 　　4,会估更增加，或减少,利 报报报报报报报报报报报报报报报报 Increase (decrease) in profit due to changes in accounting estimates 5,重失 报报报报报 Losses from debt restructuring 四、金流量表计计计计计 Cash Flow Statement 　　一、活生的金流量:报报报报报报报报报报报报 Cash Flow from Operating Activities:　　售商品、提供收到的金报报报报报报报报报报报报报报 Cash received from sales of goods or rendering services 　　收到的税返报报报 Refunds of taxes 　　收到的其他与活有的金报报报报报报报报报 Cash received relating to other operating activities　　金流入小报报报报报报 Sub-total of cash inflows 　　商品、接受支付的金报报报报报报报报报报报报报报 Cash paid for goods or receiving services　　支付工以及工支付的金报报报报报报报报报报报报报 Cash paid to and on behalf of employees　　支付的各税报报报 Tax payments 　　支付的其他与活有的金报报报报报报报报报 Cash paid relating to other operating activities　　金流出小报报报报报报 Sub-total of cash outflows 　　活生的金流量报报报报报报报报报报报报报 Net Cash Flow from Operating Activities　　二、投活生的金流量:报报报报报报报报报报报 Cash Flow from Investing Activities:　　收回投所收到的金报报报报报报报 Cash received from disposal of investments　　置子公司和其他位收到的金报报报报报报报报报报报报报报报报报 Cash received from disposal of subsidiary or other operating business units 　　取得投收益所收到的金报报报报报报报报报 Cash received from investments income　　置固定、无形和其他期而收到的金报报报报报报报报报报报报报报报报报报报报报报报报报报 Net cash received from disposal of fixed assets, intangible assets and other long-term assets 　　子公司所收到的金报报报报报报报报报报报 Cash received by acquisition of subsidiary　　收到的其他与投活有的金报报报报报报报报 Cash received relating to other investing activities　　金流入小报报报报报报 Sub-total of cash inflows 　　建固定、无形和其他期所支付的金报报报报报报报报报报报报报报报报报报报报报报报报 Cash paid to acquire fixed assets, intangible assets and other long-term assets　　投所支付的金报报报报报报报 Cash paid to acquire investments 　　支付的其他与投活有的金报报报报报报报报 Cash payments relating to other investing activities 　　金流出小报报报报报报 Sub-total of cash outflows 　　投活生的金流量报报报报报报报报报报报报 Net Cash Flow from Investing Activities　　三、活生的金流量:报报报报报报报报报报报报 Cash Flow from Financing Activities:　　吸收投所收到的金报报报报报报报 Cash received by investors 　　借款所收到的金报报 Cash received from borrowings 　　其中:从金融机构借款所收到的金报报 Include: Cash received from financial institution borrowings 　　收到的其他与活有的金报报报报报报报报报 Cash received relating to other financing activities　　金流入小报报报报报报 Sub-total of cash inflows 　　所支付的金报报报报报报报报报报 Repayments of borrowings 　　其中:金融机构所支付的金报报报报报报报报报报报报报报 Include: Repayments of financial institution borrowings 　　分配股利、利和付利息所支付的金报报报报报报报报报报报报 Dividends paid, profit distributed or interest paid 　　支付的其他与活有的金报报报报报报报报报 Cash payments relating to other financing activities 　　金流出小报报报报报报 Sub-total of cash outflows 　　活生的金流量报报报报报报报报报报报报报 Net Cash Flow from Financing Activities　　四、率金的影响报报报报报报报报报报报 Effect of Foreign Currency Translation 五、金及金等价物增加报报报报报报报报报报报报 Net Increase (Decrease) in Cash and Cash Equivalents 计 金流量附表:Supplementary Information: 　　1.将利活的金流量:报报报报报报报报报报报报报报报报 Reconciliation of Net Profit to Cash Flow from Operating Activities: 　　利报报报 Net Profit 　　加:少数股益报报报 Add: Minority interest 　　加:提的减准报报报报报报报报报 Impairment losses on assets 　　固定折旧报报报报 Depreciation of fixed assets 　　无形报报报报 Amortisation of intangible assets 　　期待用报报报报报报报报 Amortisation of long-term deferred expenses　　待用减少，减:增加,报报报报报报报报报报报 Decrease (increase) in deferred expenses　　提用增加，减:减少,报报报报报报报报报报报报 Increase (decrease) in accrued expenses　　置固定、无形和其他期的失，减、收报报报报报报报报报报报报报报报报报报报报报报报报报 益, Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets 　　固定失报报报报报报 Losses on write-off of fixed assets 　　用报报报报 Finance expense (income) 　　投失，减、收益,报报报报报报报报报 Losses (gains) arising from investments　　延税款款，减、借,报报报报报报报报报报报报 Deferred tax credit (debit) 　　存的减少，减、增加,报报报报报报报报报报 Decrease (increase) in inventories　　性收目的减少，减、增加,报报报报报报报报报报报报报报报报 Decrease (increase) in receivables under operating activities 　　性付目的增加，减、减少,报报报报报报报报报报报报报报报报 Increase (decrease) in payables under operating activities 　　其他 Others 　　活生的金流量报报报报报报报报报报报报报 Net cash flow from operating activities　　2.不及金收支的投和活:涉报报报报报报报报报报报报报 Investing and Financing Activities that do not Involve Cash Receipts and Payments: 　　本报报报报报报 Conversion of debt into capital 　　一年内到期的可公司券报报报报报报 Reclassification of convertible bonds expiring within one year as current liability 　　融租入固定报报报报报报报 Fixed assets acquired under finance leases　　3.报报报报报报报报报报报报 金及金等价物增加情况:Net Increase in Cash and Cash Equivalents: 　　金的期末余报报报报报报报 Cash at the end of the period 　　减:金的期初余报报报报报报报 Less: cash at the beginning of the year　　加:金等价物的期末余报报报报报报报报报报 Add: cash equivalents at the end of the period　　减:金等价物的期初余报报报报报报报报报报 Less: cash equivalents at the beginning of the period 　　金及金等价物增加报报报报报报报报报报报报 Net increase in cash and cash equivalents