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资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash 现金Cash on hand 银行存款cash in bank 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable /’dividend/ 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 Allowance receivable 应收出口退税 Export drawback receivable /eksbo:t/ /’dro:bak/ 存货 Inventories /inventriz/ 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 /di’fe:d/ 待处理流动资产净损失 Unsettled G/L on current assets /un’setld/ 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 到期/di’bentfe/ 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：其中:长期股权投资 Including long term equity investment /’ekwiti/ 长期债权投资 Long term securities investment 有价证券 *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 value 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）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 Accrued 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 Including: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 capital 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　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) 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 利润总额　 Total profit 减：所得税　 Less：Income tax 净利润　 Net profit 回答人的补充 2009-04-29 15:51 都给你讲清楚了.刚才一急发错了,对不起. 1.交易性金融资产----trading financial assets 2.可供出售金融资产----financial assets available for sale 3.持有至到期投资---- hold investment due 4.长期应收款-----long-term account receivable 5.递延所得税资产-----deferred income tax assets 6.应付职工薪酬------employee pay payable 7.库存股-----treasury stock 8.资产减值损失------Asset impairment loss 9.对联营企业和合营企业的投资收益----Include:income from associates 10.非流动资产处置损失 ----Loss of impairment of assets 现金流量表Cash Flows Statement 现金流量表（非金融类） CASH FLOW STATEMENT(Travel enterprise) 会外年通03表编制单位：Name of enterprise: 单位：元项目 ITEMS 行次金额一、经营活动产生的现金流量： CASH FLOWS FROM OPERATING ACTIVITIES 1 销售商品、提供劳务收到的现金 Cash received from sale of goods or rendering of services 2 收到的税费返还 Refund of tax and levies 3 收到的其他与经营活动有关的现金 Other cash received relating to operating activities 4 现金流入小计 Sub-total of cash inflows 5 购买商品、接受劳务支付的现金 Cash paid for goods and services 6 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 7 支付的各项税费 Payments of all types of taxes 8 支付的其他与经营活动有关的现金 Other cash paid relating to operating activities 9 现金流出小计 Sub-total of cash outflows 10 经营活动产生的现金流量净额 Net cash flows from operating activities 11 二、投资活动产生的现金流量： CASH FLOWS FROM INVESTING ACTIVITIES 12 收回投资所收到的现金 Cash received from disposal of investments 13 取得投资收益所收到的现金 Cash received from returns on investments 14 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 NetCashReceivedFromDisposalOfFixedAssets,IntangibleAssets&OtherLong-termAssets 15 收到的其他与投资活动有关的现金 Other cash received relating to investing activities 16 现金流入小计 Sub-total of cash inflows 17 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 & other long-term assets 18 投资所支付的现金 Cash paid to acquire investments 19 支付的其他与投资活动有关的现金 Other cash payments relating to investing activities 20 现金流出小计 Sub-total of cash outflows 21 投资活动产生的现金流量净额 Net cash flows from investing activities 22 三、筹资活动产生的现金流量： CASH FLOWS FROM FINANCING ACTIVITIES 23 吸收投资所收到的现金 Cash received from capital contribution 24 借款所收到的现金 Cash received from borrowings 25 收到的其他与筹资活动有关的现金 Other cash received relating to financing activities 26 现金流入小计 Sub-total of cash inflows 27 偿还债务所支付的现金 Cash repayments of amounts borrowed 28 分配股利、利润和偿付利息所支付的现金 Cash payments for interest expenses and distribution of dividends or profit 29 支付的其他与筹资活动有关的现金 Other cash payments relating to financing activites 30 现金流出小计 Sub-total of cash outflows 31 筹资活动产生的现金流量净额 Net cash flows from financing activities 32 四、汇率变动对现金的影响 EFFECT OF FOREIGN EXCHANGE RATE CHANGES ON CASH 33 五、现金及现金等价物净增加额 NET INCREASE/(DECREASE) IN CASH AND CASH EQUIVALENTS 34 （续表）现金流量表（非金融类） CASH FLOW STATEMENT(Travel enterprise) 会外年通03表编制单位：Name of enterprise: 单位：元补充资料 35 1.将净利润调节为经营活动现金流量： Reconciliation of net profit/(loss)to cash flows from oprating activities 36 净利润 Net profit 37 加：*少数股东权益 Add:Minority interest 38 减：未确认的投资损失 Less:Uncertained investment loss 39 加：计提的资产损失准备 Add:Provision for asset impairment 40 固定资产折旧 Depreciation of fixed assets 41 无形资产摊销 Amortisation of intangible assets 42 长期待摊费用摊销 Amortisation of long-term prepaid expenses 43 待摊费用减少(减：增加) Decrease in prepaid expenses(deduct:increase) 44 预提费用增加(减：减少) Increase in prepaid expenses(deduct:decrease) 45 处置固定资产、无形资产和其他长期资产的损失(减：收益) LossesOnDisposalOfFixedAssetsIntangibleAssetsAndOtherLong-termAssets'DeductGains 46 固定资产报废损失 Losses on disposal of fixed assets 47 财务费用 Financial expenses 48 投资损失(减：收益) Losses arising from investments(deduct:gains) 49 递延税款贷项(减：借项) Deferred tax credit(deduct: debit) 50 存货的减少(减：增加) Decrease in inventories(deduct:increase) 51 经营性应收项目的减少(减：增加) Decrease in operating receivables(deduct:increase) 52 经营性应付项目的增加(减：减少) Increare in operating payables(deduct:decrease) 53 其他 Others 54 经营活动产生的现金流量净额 Net cash flows from operating activities 55 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 payment 56 债务转为资本 Conversion of debt into captical 57 一年内到期的可转换公司债券 ReclassificationOfConvertibleBondsExpiringWithinOneYearAsCurrentLiability 58 融资租入固定资产 Fixed assets acquired under finance leases 59 其他 Other 60 61 62 3.现金及现金等价物净增加情况： Net increase/(decrease) in cash and cash equivalents 63 现金的期末余额 Cash at end of year 64 减：现金的期初余额 Less: Cash at beginning of year 65 加：现金等价物的期末余额 Plus:Cash equivalents at end of year 66 减：现金等价物的期初余额 Less:Cash equivalents at beginning of year 67 现金及现金等价物净增加额 Net increase/(decrease) incash and cash equivalents 68

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