中英文财务报表.doc

新会计准则下的英文版的会计报表一、企业财务会计报表封面 FINANCIAL REPORT COVER报表所属期间之期末时间点 Period Ended所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporting Currency审核人 Verifier填表人 Preparer二、资产负债表 Balance Sheet资产 Assets流动资产 Current Assets货币资金 Cash and Cash Equivalents 短期投资 Short-term Investment 一年内到期委托贷款 Entrusted Loan Receivable Due within One Year 减：一年内到期委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year 减：短期投资跌价准备 Deduct: Falling Price Reserve for Short-term Investment短期投资净额 Net Value of Short-term Investment 应收票据 Notes Receivable 应收股利 Dividends Receivable 应收利息 Interest Receivable 应收账款 Accounts Receivable 减：应收账款坏账准备 Deduct: Bad Debt Reserve for Accounts Receivable 应收账款净额 Net Value of Accounts Receivable 其他应收款 Other Receivable 减：其他应收款坏账准备 Deduct: Bad Debt Reserve for Other Receivable 其他应收款净额 Net Value of Other Receivable 预付账款 Prepayment 应收补贴款 Subsidy Receivable 存货 Inventory 减：存货跌价准备 Deduct: Inventory Falling Price Reserve 存货净额 Net Value of Inventory 已完工尚未结算款 Amount Due from Customer for Contract Work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term Investment on Bonds Due within One Year 一年内到期的应收融资租赁款 Financial Lease Receivable Due within One Year 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 长期股权投资 Long-term Investment on Stocks 委托贷款 Entrusted Loan 长期债权投资 Long-term Investment on Bonds 长期投资合计 Total Long-term Investment减：长期股权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on Stocks减：长期债权投资减值准备 Deduct: Depreciation Reserve for Long-term Investment on Bonds减：委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan 长期投资净额 Net Value of Long-term Investment其中：合并价差 Include: Cost-Book Value Differentials固定资产 Fixed Assets 固定资产原值 Original Value of Fixed Asset 减：累计折旧 Deduct: Accumulated Depreciation 固定资产净值 Net Value of Fixed Assets 减：固定资产减值准备 Deduct: Depreciation Reserve for Fixed Assets 固定资产净额 Net Value of Fixed Assets 工程物资 Project Goods and Material在建工程 Construction in Progress减：在建工程减值准备 Deduct: Depreciation Reserve for Construction in Progress在建工程净额 Net Value of Construction in Progress 固定资产清理 Disposal of Fixed Assets固定资产合计 Total Fixed Assets无形资产及其他资产 Intangible Assets & Other Assets 无形资产 Intangible Assets 减：无形资产减值准备 Deduct: Depreciation Reserve for Intangible Assets 无形资产净额 Net Value of Intangible Assets 长期待摊费用 Long-term Deferred Expense 融资租赁未担保余值 Financial Lease Unguaranteed Residual Values 融资租赁应收融资租赁款 Financial Lease Financial Lease Receivable 其他长期资产 Other Long-term Assets无形及其他长期资产合计 Total of Intangible Assets & Other Assets递延税项 Deferred Tax 递延税款借项 Deferred Tax Debits资产总计 Total Assets负债及所有者（或股东）权益 Liability & Owners (Shareholders) Equity 流动负债 Current Liability 短期借款 Short-term Loans 应付票据 Notes Payable 应付账款 Accounts Payable 已结算尚未完工款Unearned Receivable 预收账款 Deposit Received 应付工资 Payroll Payable 应付福利费 Welfare Payable 应付股利 Dividend Payable 应交税金 Taxes Payable 其他应交款 Other Fees Payable 其他应付款 Other Payable 预提费用 Accrued Expense 预计负债 Accrued Liabilities递延收益 Deferred Revenue 一年内到期的长期负债 Long-term Liability Due within One Year 其他流动负债 Other Current Liability流动负债合计 Total Current Liability长期负债 Long-term Liability 长期借款 Long-term Loans 应付债券 Bonds Payable 长期应付款 Long-term Payable 专项应付款 Special Payable其他长期负债 Other Long-term Liability长期负债合计 Total Long-term Liability递延税项 Deferred Tax 递延税款贷项 Deferred Tax Liabilities负债合计 Total Liability少数股东权益 Minority Equity所有者权益（或股东权益） Owners (Shareholders) Equity 实收资本（或股本） Paid-in Capital减；已归还投资 Deduct: Investment Returned实收资本（或股本）净额 Net Value of Paid-in Capital资本公积 Capital Reserves盈余公积 Surplus Reserves 其中：法定公益金 Include: Legal Public Welfare Fund未确认投资损失 Unrealized Investment Losses未分配利润 Undistributed Profits 其中：本年利润 Include: Current Year Profit外币报表折算差额 Converted Difference in Foreign Currency Statements所有者（或股东）权益合计 Total Owners (Shareholders) Equity负债及所有者（或股东）权益合计 Total Liability & Owners (Shareholders) Equity三、利润及利润分配表 Profit and Statement of Profit Distribution 主营业务收入 Prime Operating Revenue 减：主营业务成本 Deduct: Cost of Prime Operating 主营业务税金及附加 Tax and Associated Charge for Prime Operating 主营业务利润（亏损以“”填列） Prime Operating Profit ( means loss) 加：其他业务收入 Add: Other Operating Revenue 减：其他业务支出 Deduct: Other Operating Expense 减：营业费用 Operating Expenses 管理费用 Administrative Expenses 财务费用 Finance Charge 营业利润（亏损以“”填列） Operating Profit ( - means loss) 加：投资收益（亏损以“”填列） Add: Investment Income 补贴收入 Subsidize Revenue 营业外收入 Non-Operating Income 减：营业外支出 Deduct: Non-Operating Expense 利润总额（亏损总额以“”填列） Total Profit ( - means loss) 减：所得税 Deduct: Income Tax 少数股东损益 Minority Gain and Loss 加：未确认投资损失 Add:Unrealized Investment Losses 净利润（净亏损以“”填列）Net Profit ( - means loss) 加：年初未分配利润 Add: Undistributed Profits at the Beginning of the Year 其他转入 Other Transfer-in 可供分配的利润 Profit Available for Distribution (- means loss) 减：提取法定盈余公积 Deduct: Withdrawal Legal Surplus 提取法定公益金 Withdrawal Legal Public Welfare Fund 提取职工奖励及福利基金 Withdrawal Stuff and Workers Bonus and Welfare Fund 提取储备基金 Withdrawal Reserve Fund 提取企业发展基金 Withdrawal Reserve for Business Expansion 利润归还投资 Profit Capitalized on Return of Investment 可供投资者分配的利润 Profit Available for Owners Distribution 减：应付优先股股利 Deduct: Preferred Stock Dividends Payable 提取任意盈余公积 Withdrawal Other Common Accumulation Fund 应付普通股股利 Common Stock Dividends Payable 转作资本（或股本）的普通股股利 Common Stock Dividends Change to Assets (or Stock)未分配利润 Undistributed Profit补充资料： Supplementary Information:1 出售、处置部门或被投资单位收益 Gains on Disposal of Operating Divisions or Investments2 自然灾害发生损失 Losses from Natural Disaster3 会计政策变更增加（或减少）利润总额 Increase (Decrease) in Profit Due to Changes of Accounting Policies4 会计估计变更增加（或减少）利润总额 Increase (Decrease) in Profit Due to Changes of Accounting Estimates5 债务重组损失 Losses from Debt Restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金Cash Received from Sales of Goods or Rendering Services收到的税费返还 Refunds of Taxes and Levies 收到的其他与经营活动有关的现金 Other Cash Received 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 Commodities and Services支付给职工以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 Paid 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： Cash Flow from Investment Activities: 收回投资所收到的现金 Cash Received from Disposal of Investments 处置子公司和其他经营单位收到的现金 Cash Received from Disposal of Subsidiary or Other Operating Business Units 取得投资收益所收到的现金 Cash Received from Returns on Investments 处置固定资产、无形资产和其他长期资产而收到的现金净额 Net Cash Received from Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets 购买子公司所收到的现金 Cash Received by Acquisition of Subsidiary 收到的其他与投资活动有关的现金Other Cash Received Relating to Investment 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OtherCash Payments Relating to Investment 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 Flow from Investment Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities: 吸收投资所收到的现金 Cash Received by Investors 借款所收到的现金 Cash Received from Borrowings 其中：从金融机构借款所收到的现金 Include: Cash Received from Financial Institution Borrowings 收到的其他与筹资活动有关的现金 Cash Received Relating to Other Financing Activities现金流入小计 Sub-Total of Cash Inflows 偿还债务所支付的现金 Cash Repayments of Amount Borrowed 其中：偿还金融机构债务所支付的现金 Include: Repayments of Financial Institution Borrowings 分配股利、利润和偿付利息所支付的现金 Dividends Paid, Profit Distributed or Interest Paid 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 from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Exchange Rate Changes on Cash五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities: 净利润 Net Profit 加：少数股东损益 Add: Minority Interest 加：计提的资产减值准备 Add: Provision of Asset Impairment 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 Deferred Expenses 待摊费用减少（减：增加） Decrease in Deferred Expenses (deduct: increase) 预提费用增加（减：减少） Increase in Accrued Expenses (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 (Deduct: Gains) 固定资产报废损失 Losses on Disposal of Fixed Assets 财务费用 Financial Expense (Income) 投资损失（减、收益） Losses Arising from Investments (Deduct: Gains) 递延税款贷款（减、借项） Deferred Tax Credit (Deduct: Debit) 存货的减少（减、增加） Decrease in Inventories 经营性应收项目的减少（减、增加） Decrease in Receivable under Operating Activities (Deduct: Increase) 经营性应付项目的增加（减、减少） Increase in Payables under Operating Activities (Deduct: Decrease) 其他 Others经营活动产生的现金流量净额 Net Cash Flow from Operating Activities2.不涉及现金收支的投资和筹资活动： Investment and Financing Activities that Do Not Involve Cash Receipts and Payments: 债务转为资本 Conversion of Debt into Capital 一年内到期的可转换公司债券 Reclassification of Convertible Bonds Expiring within One Year as Current Liability 融资租入固定资产 Fixed Assets Acquired under Financial Leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents: 现金的期末余额 Cash at the End of the Period 减：现金的期初余额 Deduct: Cash at the Beginning of the Year 加：现金等价物的期末余额 Add: Cash Equivalents at the End of the Period 减：现金等价物的期初余额 Deduct: 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其中专业理论知识内容包括：保安理论知识、消防业务知识、职业道德、法律常识、保安礼仪、救护知识。作技能训练内容包括：岗位操作指引、勤务技能、消防技能、军事技能。二培训的及要求培训目的安全生产目标责任书为了进一步落实安全生产责任制，做到“责、权、利”相结合，根据我公司2015年度安全生产目标的内容，现与财务部签订如下安全生产目标：一、目标值：1、全年人身死亡事故为零，重伤事故为零，轻伤人数为零。2、现金安全保管，不发生盗窃事故。3、每月足额提取安全生产费用，保障安全生产投入资金的到位。4、安全培训合格率为100%。二、本单位安全工作上必须做到以下内容： 1、对本单位的安全生产负直接领导责任，必须模范遵守公司的各项安全管理制度，不发布与公司安全管理制度相抵触的指令，严格履行本人的安全职责，确保安全责任制在本单位全面落实，并全力支持安全工作。 2、保证公司各项安全管理制度和管理办法在本单位内全面实施，并自觉接受公司安全部门的监督和管理。 3、在确保安全的前提下组织生产，始终把安全工作放在首位，当“安全与交货期、质量”发生矛盾时，坚持安全第一的原则。 4、参加生产碰头会时，首先汇报本单位的安全生产情况和安全问题落实情况；在安排本单位生产任务时，必须安排安全工作内容，并写入记录。 5、在公司及政府的安全检查中杜绝各类违章现象。 6、组织本部门积极参加安全检查，做到有检查、有整改，记录全。 7、以身作则，不违章指挥、不违章操作。对发现的各类违章现象负有查禁的责任，同时要予以查处。 8、虚心接受员工提出的问题，杜绝不接受或盲目指挥；9、发生事故，应立即报告主管领导，按照“四不放过”的原则召开事故分析会，提出整改措施和对责任者的处理意见，并填写事故登记表，严禁隐瞒不报或降低对责任者的处罚标准。 10、必须按规定对单位员工进行培训和新员工上岗教育；11、严格执行公司安全生产十六项禁令，保证本单位所有人员不违章作业。 三、 安全奖惩： 1、对于全年实现安全目标的按照公司生产现场管理规定和工作说明书进行考核奖励；对于未实现安全目标的按照公司规定进行处罚。 2、每月接受主管领导指派人员对安全生产责任状的落