1、完整英文版资产负债表、利润表及现金流量表2008-02-28 13:33恩,网上看到的,先放空间里以便用得上的时候好找资产负债表 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 Al
2、lowance 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
3、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 valu
4、e 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
5、）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
6、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 Acc
7、rued 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 Includi
8、ng: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 capita
9、l 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
10、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
11、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)
12、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
13、 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
14、 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
15、 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 r
16、eceived 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
17、 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 Activi
18、ties: 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 distri
19、bution 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
20、Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents Supplemental Information1.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
21、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 as
22、sets 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：in
23、crease) 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
24、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)Cas
25、h 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)Cas
26、h 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
27、 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
28、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 rel
29、ating 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 o
30、f 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)O
31、ther 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 Involv
32、e 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 Acti
33、vities 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 exp
34、enses 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 de
35、duct: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 incr
36、ease 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
37、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
38、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 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
39、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 增加现
40、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
41、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
42、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
43、 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
44、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
