英文会计报表制作.doc

英文会计报表制作

2008-12-15 16:06　来源:百度　　

　　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 Bank and Cash
　　短期投资 Current 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 Less: Impairment for Entrusted loan receivable due within one year
　　减：短期投资跌价准备 Less: Impairment for current investment
　　短期投资净额 Net bal of current investment
　　应收票据 Notes receivable
　　应收股利 Dividend receivable
　　应收利息 Interest receivable
　　应收账款 Account receivable
　　减：应收账款坏账准备 Less: Bad debt provision for Account receivable
　　应收账款净额 Net bal of Account receivable
　　其他应收款 Other receivable
　　减：其他应收款坏账准备 Less: Bad debt provision for Other receivable
　　其他应收款净额 Net bal 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 Less: Provision for Inventory
　　存货净额 Net bal 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 debt investment due within one year
　　一年内到期的应收融资租赁款 Finance lease receivables 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 equity investment
　　委托贷款 Entrusted loan receivable
　　长期债权投资 Long-term debt investment
　　长期投资合计 Total for long-term investment
　　减：长期股权投资减值准备 Less: Impairment for long-term equity investment
　　减：长期债权投资减值准备 Less: Impairment for long-term debt investment
　　减：委托贷款减值准备 Less: Provision for entrusted loan receivable
　　长期投资净额 Net bal of long-term investment
　　其中：合并价差 Include: Goodwill (Negative goodwill)
　　固定资产 Fixed assets
　　固定资产原值 Cost
　　减：累计折旧 Less: Accumulated Depreciation
　　固定资产净值 Net bal
　　减：固定资产减值准备 Less: Impairment for fixed assets
　　固定资产净额 NBV of fixed assets
　　工程物资 Material holds for construction of fixed assets
　　在建工程 Construction in progress
　　减：在建工程减值准备 Less: Impairment for construction in progress
　　在建工程净额 Net bal of construction in progress
　　固定资产清理 Fixed assets to be disposed of
　　固定资产合计 Total fixed assets
　　无形资产及其他资产 Other assets & Intangible assets
　　无形资产 Intangible assets
　　减：无形资产减值准备 Less: Impairment for intangible assets
　　无形资产净额 Net bal of intangible assets
　　长期待摊费用 Long-term deferred expense
　　融资租赁——未担保余值 Finance lease – Unguaranteed residual values
　　融资租赁——应收融资租赁款 Finance lease – Receivables
　　其他长期资产 Other non-current assets
　　无形及其他长期资产合计 Total other assets & intangible assets
　　递延税项 Deferred Tax
　　递延税款借项 Deferred Tax assets
　　资产总计 Total assets
　　负债及所有者(或股东)权益 Liability & 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
　　预收账款 Advance from customers
　　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 Provision
　　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 Grants & Subsidies received
　　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 interests
　　所有者权益(或股东权益) Owners’ Equity
　　实收资本(或股本) Paid in capital
　　减;已归还投资 Less: Capital redemption
　　实收资本(或股本)净额 Net bal of Paid in capital
　　资本公积 Capital Reserves
　　盈余公积 Surplus Reserves
　　其中：法定公益金 Include: Statutory reserves
　　未确认投资损失 Unrealised investment losses
　　未分配利润 Retained profits after appropriation
　　其中：本年利润 Include: Profits for the year
　　外币报表折算差额 Translation reserve
　　所有者(或股东)权益合计 Total Equity
　　负债及所有者(或股东)权益合计 Total Liability & Equity
　　三、利润及利润分配表 Income statement and profit appropriation
　　一、主营业务收入 Revenue
　　减：主营业务成本 Less: Cost of Sales
　　主营业务税金及附加 Sales Tax
　　二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss)
　　加：其他业务收入 Add: Other operating income
　　减：其他业务支出 Less: Other operating expense
　　减：营业费用 Selling & Distribution expense
　　管理费用 G&A expense
　　财务费用 Finance expense
　　三、营业利润(亏损以“—”填列) Profit from operation ( - means loss)
　　加：投资收益(亏损以“—”填列) Add: Investment income
　　补贴收入 Subsidy Income
　　营业外收入 Non-operating income
　　减：营业外支出 Less: Non-operating expense
　　四、利润总额(亏损总额以“—”填列) Profit before Tax
　　减：所得税 Less: Income tax
　　少数股东损益 Minority interest
　　加：未确认投资损失 Add: Unrealised investment losses
　　五、净利润(净亏损以“—”填列) Net profit ( - means loss)
　　加：年初未分配利润 Add: Retained profits
　　其他转入 Other transfer-in
　　六、可供分配的利润 Profit available for distribution( - means loss)
　　减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves
　　提取法定公益金 Appropriation of statutory welfare fund
　　提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund
　　提取储备基金 Appropriation of reserve fund
　　提取企业发展基金 Appropriation of enterprise expansion fund
　　利润归还投资 Capital redemption
　　七、可供投资者分配的利润 Profit available for owners distribution
　　减：应付优先股股利 Less: Appropriation of preference shares dividend
　　提取任意盈余公积 Appropriation of discretionary surplus reserve
　　应付普通股股利 Appropriation of ordinary shares dividend
　　转作资本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital
　　八、未分配利润 Retained profit after appropriation
　　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 in 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 in 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
　　收到的其他与经营活动有关的现金 Cash received relating to other 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 or receiving 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 Tax payments
　　支付的其他与经营活动有关的现金 Cash paid relating to other 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 Flow from Operating Activities
　　二、投资活动产生的现金流量： Cash Flow from Investing 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 investments income
　　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 Cash received relating to other 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 Cash payments relating to other 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 Flow from Investing 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 Repayments of borrowings
　　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 Cash payments relating to other 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 Currency Translation
　　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 Impairment losses on assets
　　固定资产折旧 Depreciation of fixed assets
　　无形资产摊销 Amortisation of intangible assets
　　长期待摊费用摊销 Amortisation of long-term deferred expenses
　　待摊费用减少(减：增加) Decrease (increase) in deferred expenses
　　预提费用增加(减：减少) Increase (decrease) in accrued expenses
　　处置固定资产、无形资产和其他长期资产的损失(减、收益) Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets
　　固定资产报废损失 Losses on write-off of fixed assets
　　财务费用 Finance expense (income)
　　投资损失(减、收益) Losses (gains) arising from investments
　　递延税款贷款(减、借项) Deferred tax credit (debit)
　　存货的减少(减、增加) Decrease (increase) in inventories
　　经营性应收项目的减少(减、增加) Decrease (increase) in receivables under operating activities
　　经营性应付项目的增加(减、减少) Increase (decrease) in payables under operating activities
　　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： Investing 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 finance 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 Less: 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 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
合同管理制度

1 范围
本标准规定了龙腾公司合同管理工作的管理机构、职责、合同的授权委托、洽谈、承办、会签、订阅、履行和变更、终止及争议处理和合同管理的处罚、奖励；
本标准适用于龙腾公司项目建设期间的各类合同管理工作，厂内各类合同的管理，厂内所属各具法人资格的部门，参照本标准执行。
2 规范性引用
《中华人民共和国合同法》
《龙腾公司合同管理办法》
3 定义、符号、缩略语
无
4 职责
4.1 总经理：龙腾公司经营管理的法定代表人。负责对厂内各类合同管理工作实行统一领导。以法人代表名义或授权委托他人签订各类合法合同，并对电厂负责。
4.2 工程部：是发电厂建设施工安装等工程合同签订管理部门；负责签订管理基建、安装、人工技术的工程合同。
4.3 经营部：是合同签订管理部门，负责管理设备、材料、物资的订购合同。
4.5 合同管理部门履行以下职责：
4.5.1 建立健全合同管理办法并逐步完善规范；
4.5.2 参与合同的洽谈、起草、审查、签约、变更、解除以及合同的签证、公证、调解、诉讼等活动，全程跟踪和检查合同的履行质量；
4.5.3 审查、登记合同对方单位代表资格及单位资质，包括营业执照、经营范围、技术装备、信誉、越区域经营许可等证件及履约能力（必要时要求对方提供担保），检查合同的履行情况；
4.5.4 保管法人代表授权委托书、合同专用章，并按编号归口使用；
4.5.5 建立合同管理台帐，对合同文本资料进行编号统计管理；
4.5.6 组织对法规、制度的学习和贯彻执行，定期向有关领导和部门报告工作；
4.5.7 在总经理领导下，做好合同管理的其他工作，
4.6 工程技术部：专职合同管理员及材料、燃料供应部兼职合同管理员履行以下职责：
4.6.1 在主任领导下，做好本部门负责的各项合同的管理工作，负责保管“法人授权委托书”；
4.6.2 签订合同时，检查对方的有关证件，对合同文本内容依照法规进行检查，检查合同标的数量、金额、日期、地点、质量要求、安全责任、违约责任是否明确，并提出补充及修改意见。重大问题应及时向有关领导报告，提出解决方案；
4.6.3 对专业对口的合同统一编号、登记、建立台帐，分类整理归档。对合同承办部门提供相关法规咨询和日常协作服务工作；
4.6.4 工程技术部专职合同管理员负责收集整理各类合同，建立合同统计台帐，并负责