1、生活需要游戲，但不能游戲人生；生活需要歌舞，但不需醉生夢死；生活需要藝術，但不能投機取巧；生活需要勇氣，但不能魯莽蠻干；生活需要重復，但不能重蹈覆轍。 -無名新會計準則下的英文版的會計報表一、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  

2、0; 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    Cash and Cash Equivalents    短期投資    Short-term Investment    一年內到期委托貸款    Entrusted Loan Receivable Due within One Ye

3、ar    減：一年內到期委托貸款減值準備   Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year    減：短期投資跌價準備    Deduct: Falling Price Reserve for Short-term Investment短期投資凈額    Net Value of Short-term Investment    應收票據   

4、 Notes Receivable    應收股利    Dividends Receivable    應收利息    Interest Receivable    應收賬款    Accounts Receivable    減：應收賬款壞賬準備    Deduct: Bad Debt Reserve for Accounts Receivable    應收賬款凈額    Net Value

5、 of Accounts Receivable    其他應收款    Other Receivable    減：其他應收款壞賬準備    Deduct: Bad Debt Reserve for Other Receivable    其他應收款凈額    Net Value of Other Receivable    預付賬款    Prepayment    應收補貼款   

6、Subsidy Receivable    存貨    Inventory    減：存貨跌價準備    Deduct: Inventory Falling Price Reserve    存貨凈額    Net Value of Inventory    已完工尚未結算款    Amount Due from Customer for Contract Work    待攤費用   

7、 Deferred Expense    一年內到期的長期債權投資    Long-term Investment on Bonds Due within One Year    一年內到期的應收融資租賃款    Financial Lease Receivable 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  &#

8、160; Long-term Investment    長期股權投資    Long-term Investment on Stocks    委托貸款    Entrusted Loan     長期債權投資    Long-term Investment on Bonds  長期投資合計    Total Long-term Investment  減：長期股權投資減值準備    Deduct: De

9、preciation Reserve for Long-term Investment on Stocks  減：長期債權投資減值準備    Deduct: Depreciation Reserve for Long-term Investment on Bonds  減：委托貸款減值準備    Deduct: Depreciation Reserve for Entrusted Loan   長期投資凈額    Net Value of Long-term Investme

10、nt  其中：合并價差    Include: Cost-Book Value Differentials固定資產    Fixed Assets    固定資產原值   Original Value of Fixed Asset    減：累計折舊    Deduct: Accumulated Depreciation    固定資產凈值    Net Value of Fixed Assets 

11、60; 減：固定資產減值準備    Deduct: Depreciation Reserve for Fixed Assets    固定資產凈額    Net Value of Fixed Assets    工程物資    Project Goods and Material在建工程    Construction in Progress減：在建工程減值準備    Deduct: Depreciation Reserve for Constructio

12、n in Progress在建工程凈額    Net Value of Construction in Progress    固定資產清理    Disposal of Fixed Assets  固定資產合計    Total Fixed Assets無形資產及其他資產   Intangible Assets & Other Assets    無形資產    Intangible Assets    減

13、：無形資產減值準備    Deduct: Depreciation Reserve for Intangible Assets    無形資產凈額    Net Value of Intangible Assets    長期待攤費用    Long-term Deferred Expense    融資租賃未擔保余值    Financial Lease Unguaranteed Residual Values    融資租賃應收融資

14、租賃款    Financial Lease Financial Lease Receivable    其他長期資產    Other Long-term Assets  無形及其他長期資產合計    Total of Intangible Assets & Other Assets遞延稅項    Deferred Tax    遞延稅款借項    Deferred Tax Debits資產總計    To

15、tal Assets負債及所有者（或股東）權益    Liability & Owners (Shareholders) 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Unearned Receivable&

16、#160;   預收賬款    Deposit Received    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   

17、其他應付款    Other Payable    預提費用    Accrued Expense    預計負債   Accrued Liabilities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 

18、0;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    Special Payable其他長期負債    Other Lo

19、ng-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 Equity所有者權益（或股東權益）    Owners (Shareholders) Equity   實收資

20、本（或股本）    Paid-in Capital  減；已歸還投資    Deduct: Investment Returned  實收資本（或股本）凈額    Net Value of Paid-in Capital  資本公積    Capital Reserves  盈余公積    Surplus Reserves    其中：法定公益金    Include: Leg

21、al Public Welfare Fund  未確認投資損失    Unrealized Investment Losses  未分配利潤    Undistributed Profits    其中：本年利潤    Include: Current Year Profit  外幣報表折算差額   Converted Difference in Foreign Currency Statements所有者（或股東）權益合計 

22、   Total Owners (Shareholders) Equity負債及所有者（或股東）權益合計    Total Liability & Owners (Shareholders) Equity三、利潤及利潤分配表    Profit and Statement of Profit Distribution     主營業務收入    Prime Operating Revenue        減：主營業務成本

23、60;   Deduct: Cost of Prime Operating             主營業務稅金及附加   Tax and Associated Charge for Prime Operating     主營業務利潤（虧損以“”填列）   Prime Operating Profit ( means loss)        加：其他業務收入  &

24、#160; Add: Other Operating Revenue        減：其他業務支出    Deduct: Other Operating Expense        減：營業費用    Operating Expenses            管理費用    Administrative Expenses 

25、           財務費用    Finance Charge    營業利潤（虧損以“”填列）    Operating Profit ( - means loss)        加：投資收益（虧損以“”填列）    Add: Investment Income            補貼收

26、入   Subsidize Revenue            營業外收入    Non-Operating Income        減：營業外支出    Deduct: Non-Operating Expense    利潤總額（虧損總額以“”填列）    Total Profit ( - means loss)   &

27、#160;    減：所得稅    Deduct: Income Tax            少數股東損益    Minority Gain and Loss        加：未確認投資損失    Add:  Unrealized Investment Losses    凈利潤（凈虧損以“”填列）Net Prof

28、it ( - means loss)        加：年初未分配利潤    Add: Undistributed Profits at the Beginning of the Year            其他轉入    Other Transfer-in    可供分配的利潤    Profit Available for Distribution (- me

29、ans loss)        減：提取法定盈余公積    Deduct: Withdrawal Legal Surplus            提取法定公益金    Withdrawal Legal Public Welfare Fund            提取職工獎勵及福利基金    Withdrawal

30、Stuff and Workers Bonus and Welfare Fund            提取儲備基金    Withdrawal Reserve Fund            提取企業發展基金    Withdrawal Reserve for Business Expansion           

31、0;利潤歸還投資    Profit Capitalized on Return of Investment    可供投資者分配的利潤    Profit Available for Owners Distribution        減：應付優先股股利    Deduct: Preferred Stock Dividends Payable            

32、;提取任意盈余公積    Withdrawal Other Common Accumulation Fund            應付普通股股利    Common Stock Dividends Payable            轉作資本（或股本）的普通股股利  Common Stock Dividends Change to Assets (or Stock)未分配利潤

33、0;   Undistributed Profit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 Investments2 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 of Accoun

34、ting Policies4 會計估計變更增加（或減少）利潤總額    Increase (Decrease) in Profit Due to Changes of Accounting Estimates5 債務重組損失    Losses from Debt Restructuring現金流量表    Cash Flow Statement一、經營活動產生的現金流量： Cash Flow from Operating Activities:    銷售商品、提供勞務收到的現金Cash Re

35、ceived from Sales of Goods or Rendering Services    收到的稅費返還    Refunds of Taxes and Levies     收到的其他與經營活動有關的現金 Other Cash Received Relating to Operating Activities    現金流入小計    Sub-Total of Cash Inflows   

36、 購買商品、接受勞務支付的現金    Cash Paid for Commodities and Services    支付給職工以及為職工支付的現金    Cash Paid to and on Behalf of Employees    支付的各項稅費    Payments of All Types of Taxes    支付的其他與經營活動有關的現金   Other Cas

37、h Paid Relating to Operating Activities    現金流出小計    Sub-Total of Cash Outflows    經營活動產生的現金流量凈額    Net Cash Flows from Operating Activities二、投資活動產生的現金流量：    Cash Flow from Investment Activities:    收回投資所收到的現金  

38、0; Cash Received from Disposal of Investments    處置子公司和其他經營單位收到的現金    Cash Received from Disposal of Subsidiary or Other Operating Business Units    取得投資收益所收到的現金    Cash Received from Returns on Investments    處置固定資產、無形資產和其他長期資產而收到的現金凈額   

39、Net Cash Received from Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets    購買子公司所收到的現金    Cash Received by Acquisition of Subsidiary    收到的其他與投資活動有關的現金 Other  Cash Received Relating to Investment Activities    現金流入小計&#

40、160;   Sub-Total of Cash Inflows    購建固定資產、無形資產和其他長期資產所支付的現金    Cash Paid to Acquire Fixed Assets, Intangible Assets and Other Long-term Assets    投資所支付的現金    Cash Paid to Acquire Investments    支付的其他與投資活動有關的現金 Other Cash Payments Rela

41、ting to Investment Activities    現金流出小計    Sub-Total of Cash Outflows    投資活動產生的現金流量凈額    Net Cash Flow from Investment Activities三、籌資活動產生的現金流量：    Cash Flow from Financing Activities:    吸收投資所收到的現金    Cash Rec

42、eived by Investors    借款所收到的現金    Cash Received from Borrowings    其中：從金融機構借款所收到的現金  Include: Cash Received from Financial Institution Borrowings    收到的其他與籌資活動有關的現金    Cash Received Relating to Other Financing Activities   &#

43、160;現金流入小計    Sub-Total of Cash Inflows    償還債務所支付的現金    Cash Repayments of Amount Borrowed    其中：償還金融機構債務所支付的現金    Include: Repayments of Financial Institution Borrowings    分配股利、利潤和償付利息所支付的現金    Dividends Paid, Profit Distribute

44、d or Interest Paid    支付的其他與籌資活動有關的現金   Other Cash Payments Relating to Financing Activities    現金流出小計    Sub-Total of Cash Outflows    籌資活動產生的現金流量凈額    Net Cash Flow from Financing Activities四、匯率變動對現金的影響額    E

45、ffect of Foreign Exchange Rate Changes on Cash五、現金及現金等價物凈增加額    Net Increase (Decrease) in Cash and Cash Equivalents現金流量附表：    Supplementary Information:1.將凈利潤調節為經營活動的現金流量：    Reconciliation of Net Profit to Cash Flow from Operating Activities:    凈利潤  &#

46、160; Net Profit    加：少數股東損益    Add: Minority Interest    加：計提的資產減值準備  Add:   Provision of Asset Impairment         固定資產折舊    Depreciation of Fixed Assets        無形資產攤銷    Amortizat

47、ion of Intangible Assets        長期待攤費用攤銷    Amortization of Long-term Deferred Expenses        待攤費用減少（減：增加）    Decrease in Deferred Expenses (deduct: increase)        預提費用增加（減：減少）  

48、0; Increase in Accrued Expenses (deduct: decrease)        處置固定資產、無形資產和其他長期資產的損失（減、收益）    Losses on Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets (Deduct: Gains)        固定資產報廢損失    Losses on Disposal of Fixed Assets        財務費用    Financial Expen