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 Investments
2． 自然灾害发生损失    Losses from Natural Disaster
3． 会计政策变更增加（或减少）利润总额    Increase (Decrease) in Profit Due to Changes of Accounting Policies
4． 会计估计变更增加（或减少）利润总额    Increase (Decrease) in Profit Due to Changes of Accounting Estimates
5． 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 Other Cash 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 Activities
2.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 Leases
3.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