1、中英文財務報表對照摘自 首席財務官 2008 年 12 月 11 日一、企業財務會計報表封面 FINANCIAL REPORT COVER報表所屬期間之期末時間點 Period Ended所屬月份 Reporting Period報出日期 Submit Date記賬本位幣幣種 Local Reporting Currency審核人 Verifier填表人 Preparer二、資產負債表 Balance Sheet資產 Assets流動資產 Current Assets貨幣資金 Bank and Cash短期投資 Current Investment一年內到期委托貸款 Entrusted loa

2、n receivable due within one year減：一年內到期委托貸款減值準備Less: Impairment for Entrusted loan receivable due within one year減：短期投資跌價準備 Less: Impairment for current investment短期投資凈額 Net bal of current investment應收票據 Notes receivable應收股利 Dividend receivable應收利息 Interest receivable 應收賬款 Account receivable減：應收賬款壞賬

3、準備 Less: Bad debt provision for Account receivable 應收賬款凈額 Net bal of Account receivable 其他應收款 Other receivable 減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable 其他應收款凈額 Net bal of Other receivable 預付賬款 Prepayment 應收補貼款 Subsidy receivable 存貨 Inventory 減：存貨跌價準備 Less: Provision for Inventory 存貨

4、凈額 Net bal of Inventory 已完工尚未結算款 Amount due from customer for contract work 待攤費用 Deferred Expense 一年內到期的長期債權投資 Long-term debt investment due within one year 一年內到期的應收融資租賃款Finance lease receivables due within one year其他流動資產 Other current assets 流動資產合計 Total current assets 長期投資 Long-term investment 長期股

5、權投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長期債權投資 Long-term debt investment 長期投資合計 Total for long-term investment減：長期股權投資減值準備 Less: Impairment for long-term equity investment 減：長期債權投資減值準備 Less: Impairment for long-term debt investment 減：委托貸款減值準備 Less: Provision for entrusted loan

6、 receivable 長期投資凈額 Net bal of long-term investment 其中：合并價差 Include: Goodwill (Negative goodwill) 固定資產 Fixed assets 固定資產原值 Cost 減：累計折舊 Less: Accumulated Depreciation 固定資產凈值 Net bal 減：固定資產減值準備 Less: Impairment for fixed assets 固定資產凈額 NBV of fixed assets 工程物資 Material holds for construction of fixed as

7、sets 在建工程 Construction in progress 減：在建工程減值準備 Less: Impairment for construction in progress 在建工程凈額 Net bal of construction in progress 固定資產清理 Fixed assets to be disposed of 固定資產合計 Total fixed assets 無形資產及其他資產 Other assets & Intangible assets 無形資產 Intangible assets 減：無形資產減值準備 Less: Impairment for

8、 intangible assets 無形資產凈額 Net bal of intangible assets長期待攤費用 Long-term deferred expense融資租賃未擔保余值Finance lease - Unguaranteed residual values融資租賃應收融資租賃款 Finance lease - Receivables其他長期資產 Other non-current assets 無形及其他長期資產合計 Total other assets & intangible assets 遞延稅項 Deferred Tax遞延稅款借項 Deferred T

9、ax assets資產總計 Total assets負債及所有者 （ 或股東 ）權益 Liability & Equity流動負債 Current liability短期借款 Short-term loans應付票據 Notes payable應付賬款 Accounts payable已結算尚未完工款預收賬款 Advance from customers應付工資 Payroll payable應付福利費 Welfare payable應付股利 Dividend payable應交稅金 Taxes payable其他應交款 Other fees payable其他應付款 Other pa

10、yable預提費用 Accrued Expense預計負債 Provision 遞延收益 Deferred Revenue一年內到期的長期負債 Long-term liability due within one year 其他流動負債 Other current liability 流動負債合計 Total current liability 長期負債 Long-term liability 長期借款 Long-term loans 應付債券 Bonds payable 長期應付款 Long-term payable 專項應付款 Grants & Subsidies received

11、 其他長期負債 Other long-term liability 長期負債合計 Total long-term liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負債合計 Total liability 少數股東權益 Minority interests 所有者權益 （ 或股東權益 ） Owners ' Equity 實收資本 （ 或股本 ） Paid in capital 減 ; 已歸還投資 Less: Capital redemption 實收資本 （或股本 ）凈額 Net bal of Paid in cap

12、ital 資本公積 Capital Reserves 盈余公積 Surplus Reserves其中：法定公益金 Include: Statutory reserves未確認投資損失 Unrealised investment losses未分配利潤 Retained profits after appropriation其中：本年利潤 Include: Profits for the year外幣報表折算差額 Translation reserve所有者 （或股東 ）權益合計 Total Equity負債及所有者 （ 或股東 ）權益合計 Total Liability & Equit

13、y三、利潤及利潤分配表 Income statement and profit appropriation一、主營業務收入 Revenue減：主營業務成本 Less: Cost of Sales主營業務稅金及附加 Sales Tax二、主營業務利潤 （ 虧損以“”填列 ） Gross Profit （ - means loss）加：其他業務收入 Add: Other operating income減：其他業務支出 Less: Other operating expense減：營業費用 Selling & Distribution expense管理費用 G&A expense

14、財務費用 Finance expense三、營業利潤 （ 虧損以“”填列 ） Profit from operation （ - means loss）加：投資收益 （ 虧損以“”填列 ） Add: Investment income補貼收入 Subsidy Income營業外收入 Non-operating income減：營業外支出 Less: Non-operating expense四、利潤總額 （ 虧損總額以“”填列 ） Profit before Tax減：所得稅 Less: Income tax少數股東損益 Minority interest加：未確認投資損失 Add: Unre

15、alised investment losses五、凈利潤 ( 凈虧損以“”填列 ) Net profit ( - means loss)加：年初未分配利潤 Add: Retained profits其他轉入 Other transfer-in六、可供分配的利潤 Profit available for distribution( - means loss) 減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund提取職工獎勵及福利基金

16、 Appropriation of staff incentive and welfare fund 提取儲備基金 Appropriation of reserve fund提取企業發展基金 Appropriation of enterprise expansion fund利潤歸還投資 Capital redemption七、可供投資者分配的利潤Profit available for owners distribution減：應付優先股股利 Less: Appropriation of preference shares dividend 提取任意盈余公積 Appropriation of

17、 discretionary surplus reserve 應付普通股股利 Appropriation of ordinary shares dividend 轉作資本 (或股本 )的普通股股利 Transfer from ordinary shares dividend to paid in capital八、未分配利潤 Retained profit after appropriation 補充資料： Supplementary Information:1. 出售、處置部門或被投資單位收益Gains on disposal of operating divisions or invest

18、ments2. 自然災害發生損失 Losses from natural disaster3. 會計政策變更增加 （或減少 ）利潤總額 Increase （decrease） in profit due to changes in accounting policies4. 會計估計變更增加 （或減少 ）利潤總額 Increase （decrease） in profit due to changes in accounting estimates5. 債務重組損失 Losses from debt restructuring中英文對照利潤表利潤表Income Statement編制單位： 年

19、月Prepared by: Month: year:項目Item一、主營業務收I . Revenue from main operations減：主營業各成本Less ： Cost of main operations主營業務稅金及附加Taxes and surcharge for main operations二、主營業務利潤 （ 虧損以“ - ”號填列 ）n. Profit/Loss from main operationsMonetary unit: RMB yuan行次 本月數本年累計數Current year Line No . Current monthcumulative14510加：其他業務利潤 （ 虧損以“ - ”號填列 ）11Add ： Profit/Loss from other operations減：營業費用14 Less ： Operating expenses管理費用15General and administrative expenses財務費用16Financial expenses三、營業利潤 （ 虧損以“ - ”號填列 ）18山. Operating profit/loss加：投資收益 （ 虧損以“ - ”號填列 ）19Add ： Investment income/losses補貼收入22Revenue from subsidi