财务报表类中英双语.doc

资产负债表
Balance Sheet
编制单位: ______年______月________日 单位: 元
Prepared by: Month:_______Date:_______Year Monetary unit:_______
资产
Assets
行次
Line No.
年初数
Beg. balance
期末数
End. balance
负债和所有者权益(或股东权益)
Liabilities & Owners’ (Stockholders’) equity
行次
Line No.
年初数
Beg. balance
期末数
End. balance
流动资产:
Current assets

流动负债
Current liabilities

货币资金
Monetary funds

短期借款
Short-term loans

短期投资
Short-term investment

应付票据
Notes payable

应收票据
Notes receivable

应付账款
Accounts payable

应收股利
Dividend receivable

预收账款
Advances from customers

应收利息
Interest receivable

应付工资
Accrued payroll

应收账款
Accounts receivable

应付福利费
Welfare expenses payable

其他应收款
Other receivable

应付股利
Dividend payable

预付账款
Advances to suppliers

应交税金
Taxes payable

应收补贴款
Subsidies receivable

其他应交款
Other payables

存货
Inventories

其他应付款
Other amounts payable

待摊费用
Prepaid expenses

预提费用
Accrued expenses

一年内到期的长期债权投资
Long-term debt investment due within a year

预计负债
Estimated liabilities

其他流动资产
Other current assets

一年内到期的长期负债
Long-term liabilities due within a year

流动资产合计
Sub-total of current assets

其他流动负债
Other current liabilities

长期投资:
Long-term investments:

长期股权投资
Long-term equity investment

流动负债合计
Sub-total of current liabilities

长期债权投资
Long-term debt investment

长期负债：
Long-term liabilities

长期投资合计
Sub-total of long term investment

长期借款
Long-term borrowings

固定资产:
Fixed assets:

应付债券
Bonds payable

固定资产原价
Fixed assets-cost

长期应付款
Long-term payables

减: 累计折旧
Less: Accumulated depreciation

专项应付款
Special payables

固定资产净值
Fixed assets-NBV

其他长期负债
Other long-term liabilities

减: 固定资产减值准备
Less: Provision for impairment of fixed assets

长期负债合计
Sub-total of long-term liabilities

固定资产净额
Fixed assets-net

递延税项
Deferred taxes

工程物资
Construction materials

递延税款贷项
Deferred tax credit

在建工程
Construction in progress

负债合计
Total liabilities

固定资产清理
Disposal of fixed assets

固定资产合计
Sub-total of fixed assets

所有者权益（或股东权益）
Owner’s (Stockholders’) equity

无形资产及其他资产
Intangible and other assets

实收资本（或股本）
Paid-in capital (or stock)

无形资产
Intangible assets

减：已归还投资
Less: Investment returned

长期待摊资产
Long-term prepayment

实收资本（或股本）净额
Paid-in capital (or stock) - net

其他长期资产
Other long-term assets

资本公积
Capital surplus

无形资产及其他资产合计
Sub-total of intangible and other assets

赢余公积
Surplus reserve

其中：法定公益金
Including: Statutory public welfare fund

递延税项:
Deferred taxes:

未分配利润
Undistributed profit

递延税款借项
Deferred tax debit

所有者权益（或股东权益）合计
Total owner’s (stockholders’) equity

资产总计
Total assets

负债和所有者权益（或股东权益）合计
Total liabilities & owner’s (stockholders’) equity

利润表
Income Statement
编制单位： ______年______月________日 单位: 元
Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan
项目
Item
行次
Line No.
本月数
Current month
本年累计数
Current year accumulative
一、主营业务收入
I. Revenue from main operations

减：主营业务成本
Less: Cost of main operations

主营业务税金及附加
Taxes and surcharges for main operations

二、主营业务利润（亏损以“-”填列）
II. Profit/Loss from main operations (“-” for loss)

加：其他业务利润（亏损以“-”填列）
Add: Profit/Loss from other operations (“-” for loss)

减：营业费用
Less: Operating expenses

管理费用
General and administrative expenses

财务费用
Financial expenses

三、营业利润（亏损以“-”填列）
III. Operating profit/loss (“-” for loss)

加： 投资收益（亏损以“-”填列）
Add: Investment income/losses (“-” for loss)

补贴收入
Revenue from subsidies

营业外收入
Non-operating revenue

减：营业外支出
Less: Non-operating expenditures

四、利润总额（亏损以“-”填列）
IV. Income/Loss before tax (“-” for loss)

减：所得税
Less: Income tax

五、净利润（亏损以“-”填列）
V. Net income/loss (“-” for loss)

补充资料Supplementary information:
项目
Item
本年累计数
Current year cumulative
上年实际数
Prior year actual
1. 出售、处理部门或被投资单位所得收益
Gain on sale and disposal of a department or an invested enterprise

2. 自然灾害发生的损失
Losses arising from natural disasters

3. 会计政策变更增加（或减少）利润总额
Increase/decrease in income before tax due to a change in accounting policy

4. 会计估计变更增加（或减少）利润总额
Increase/decrease in income before tax due to a change in accounting estimate

5. 债务重组损失
Losses arising from debt restructurings

6. 其他
Miscellaneous

现金流量表
Cash Flow Statement
编制单位： 年度 单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目
Item
行次
Line No.
金额
Amount
一、经营活动产生的现金流量
I. Cash flows from operating activities

销售产品、提供劳务收到的现金
Cash received from the sale of goods or rendering of 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
Other cash receipts relating to 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 and services

支付给职工及为职工支付的现金
Cash paid to and on behalf of employees

支付的各项税费
Payments of all types of taxes

支付的其他与经营活动有关的现金
Other cash payments relating to 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 flows from operating activities

二、投资活动产生的现金流量
II. Cash flows from investing activities

收回投资所收到的现金
Cash received from return of investments

取得投资收益所收到的现金
Cash received from return on investment

处置固定资产、无形资产和其他长期资产所收回的现金净额
Net cash received from the sale of fixed assets, intangible assets and other long-term assets

收到的其他与投资活动有关的现金
Other cash receipts relating to 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
Other cash payment relating to 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 flows from investing activities

三、筹资活动产生的现金流量：
III. Cash flows from financing activities:

吸收投资所收到的现金
Cash received from investment by others

借款所收到的现金
Cash received from borrowings

收到的其他与筹资活动有关的现金
Other cash receipts relating to financing activities

现金流入小计
Sub-total of cash inflows

偿还债务所支付的现金
Cash payment of amounts borrowed

分配股利、利润或偿付利息所支付的现金
Cash paid for distribution of dividends or profits and for interest expense

支付的其他与筹资活动有关的现金
Other cash payments relating to financing activities

现金流出小计
Sub-total of cash outflows

筹资活动产生的现金流量净额
Net cash flow financing activities

四、汇率变动对现金的影响
IV. Effect of changes in foreign exchange rate on cash

五、现金及现金等价物净增加额
V. Net increase in cash and cash equivalents

补充资料
Supplementary Information
行次
Line No.
金额
Amount
1. 将净利润调节为经营活动现金流量：
Reconciliation of net income to cash flows from operating activities

净利润
Net income

加：计提的资产减值准备
Add: Provision for impairment of assets

固定资产折旧
Depreciation of fixed assets

无形资产摊销
Amortization of intangible assets

长期待摊费用摊销
Amortization of long-term prepayment

待摊费用减少（减：增加）
Decrease in prepaid expense (or deduct: increase)

预提费用增加（减：减少）
Increase of accrued expenses (or deduct: decrease)

处置固定资产、无形资产和其他长期资产的损失（减：收益）
Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains)

固定资产报废损失
Losses on scrapping of fixed assets

财务费用
Financial expenses

投资损失（减：收益）
Investments losses (or deduct: gains)

递延税款贷项（减：借项）
Deferred tax credit (or deduct: debit)

存货的减少（减：增加）
Decrease in inventories (or deduct: increase)

经营性应收项目的减少（减：增加）
Decrease in operating payables (or deduct: increase)

经营性应收项目的增加（减：减少）
Increase in operating payables (or deduct: decrease)

其他
Other

经营活动产生的现金流量净额
Net cash flows from operating activities

2. 不涉及现金收支的投资和筹资活动
Investing and financing activities that do not involve cash receipts and payments

债务转化为资本
Conversion of debt into capital

一年内到期的可转换公司债券
Convertible bonds to be expired within one year

融资租入固定资产
Fixed assets under finance lease

3. 现金及现金等价物净增加情况：
Net increase in cash and can equivalents

现金的期末余额
Cash at end of period

减：现金的期初余额
Less: Cash at the beginning of the period

加：现金等价物的期末余额
Plus: Cash equivalents at the end of the period

减：现金等价物的期初余额
Less: Cash equivalents at the beginning of the period

现金及现金等价物净增加额
Net increase in cash and cash equivalents

资产减值准备明细表
Statement of Provision for Impairment of Assets
编制单位： 年度 单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目
Item
年初余额
Beginning balance
本年增加数
Increase for current year
本年转回数
Reversal for current year
年末余额
Ending balance
一、 坏账准备合计
I. Total amounts of bad debts provided

其中：应收账款
Including: Accounts receivable

其他应收款
Other receivables

二、 短期投资跌价准备合计
II. Total amounts of short-term investments write-down provided

其中：股票投资
Including: Stock investment

债券投资
Bond investment

三、 存货跌价准备合计
Ⅲ. Total amounts of inventory written-down provided

其中：库存商品
Including: Goods on hand

原材料
Raw materials

四、 长期投资减值准备合计
Ⅳ. Total amounts provided for impairment of long-term investments

其中：长期股权投资
Including: Long-term equity investment

长期债权投资
Long-term debt investment

五、 固定资产减值准备合计
Ⅴ. Total amounts provided for impairment of fixed assets

其中：房屋、建筑物
Including: Buildings and structures

机器设备
Equipment and machinery

六、 无形资产减值准备
Ⅵ. Provision for impairment of intangible assets

其中：专利权
Including: Patent

商标权
Trade marks

七、 在建工程减值准备
Ⅶ. Provision for impairment of construction in progress

八、 委托贷款减值准备
Ⅷ. Provision for impairment of designated loan receivable

注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
Note: This statement has been revised according to CK [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.

所有者权益（或股东权益）增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity
编制单位： 年度 单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目
Item
行次
Line No.
本年数
Current year
上年数
Prior year
一、 实收资本（或股本）：
I. Paid-in capital (or stock)

年初余额
Beginning balance
1

本年增加数
Increase in the current year
2

其中：资本公积转入
Including: Transfer-in from capital surplus
3

赢余公积转入
Transfer-in from surplus reserve
4

利润分配转入
Transfer-in from distribution of profit
5

新增资本（或股本）
Additional capital (or stock)
6

本年减少数
Decrease in the current year
10

年末余额
Ending balance
15

二、 资本公积：
Ⅱ. Capital surplus:

年初余额
Beginning balance
16

本年增加数
Increase in the current year
17

其中：资本（或股本）溢价
Including: Premium on capital (or stock)
18

接受捐赠非现金资产准备
Reserve of donated non-cash assets
19

接受现金捐赠
Receipt of cash donation
20

股权投资准备
Equity investment reserve
21

拨款转入
Transfer-in from government appropriations
22

外币资本折算差额
Foreign currency capital translation difference
23

其他资本公积
Other capital surplus
30

本年减少数
Decrease in the current year
40

其中：转增资本（或股本）
Including: Conversion into capital (or stock)
41

年末余额
Ending balance
45

三、 法定和任意赢余公积：
Ⅲ. Statutory and discretionary surplus reserves

年初余额
Beginning balance
46

本年增加数
Increase in the current year
47

其中：从净利润中提取数
Including: Amount appropriated from net income
48

其中：法定盈余公积
Including: Statutory surplus reserve
49

任意盈余公积
Discretionary surplus reserve
50

储备基金
Reserve fund
51

企业发展基金
Enterprise expansion fund
52

法定公益金转入数
Transfer-in from statutory public welfare fund
53

本年减少数
Decrease in the current year
54

其中：弥补亏损
Including: Recovery of losses
55

转增资本（或股本）
Conversion into capital (or stock)
56

分派现金股利或利润
Distribution of cash dividend or profit
57

分派股票股利
Distribution of stock dividend
58

年末余额
Ending balance
62

其中：法定盈余公积
Including: Statutory surplus reserve
63

储备基金
Reserve fund
64

企业发展基金
Enterprise expansion fund
65

四、 法定公益金：
Ⅳ. Statutory public welfare fund:

年初余额
Beginning balance
66

本年增加数
Increase in the current year
67

其中：从净利润中提取数
Including: Amount appropriated from net income
68

本年减少数
Decrease in the current year
70

其中：集体福利支出
Including: Collective welfare expenditure
71

年末余额
Ending balance
75

五、 未分配里：
Ⅴ. Undistributed profit:

年初未分配利润
Undistributed profit at the beginning of the year
76

本年净利润（净亏损以“–”号填列）
Net income (or losses) for the year (“-” for net loss)
77

本年利润分配
Profit distribution for the year
78

年末未分配利润（未弥补亏损以“–”号填列）
Undistributed profit/losses at end of the year (“-” for undistributed deficit)
80

应交增值税明细表
VAT Payable Movement Table
编制单位： 年度 单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目
Item
行次
Line No.
本月数
Current month
本年累计数
Current year cumulative
一、 应交增值税
I. Value-added tax payable:

1. 年初未抵扣数（以“–”号填列）
Amount not deducted at the beginning of the year (“-”)
1
×

2. 销项税额
Output VAT
2

出口退税
Refund of export duty
3

进项税额转出
Transfer-out of input VAT
4

转出多交增值税
Transfer-out of overpaid VAT
5

6

7

3. 进项税额
Input VAT
8

已交税金
Taxes paid
9

减免税款
VAT deductions and exemptions
10

出口抵减内销产品应纳税额
Export duty deductible from taxes payable on domestic sales
11

转出未交增值税
Transfer-out of unpaid VAT
12

13

14

4. 期末未抵扣数（以“–”号填列）
Amount not deducted at the end of the year (“-”)
15
×

二、 未交增值税
Ⅱ. Unpaid VAT

1. 年初未交数（多交数以“–”号填列）
Amount not paid at the beginning of the year (“-” for amount over paid)
16
×

2. 本期转入数（多交数以“–”号填列）
Transfer-in for the current period (“-” for amount over paid)
17

3. 本期已交数
Amount paid in the current period
18

4. 期末未交数（多交数以“–”号填列）
Amount not paid at the end of the year (“-” for amount over paid)
20
×

利润分配表
Statement of Profit Distribution
编制单位： 年度 单位: 元
Prepared by: Period:_________