1、資產負債表Balance Sheet編制單位: _年_月_日 單位: 元Prepared by: Month:_Date:_Year Monetary unit:_資產Assets行次Line No.年初數Beg. balance期末數End. balance負債和所有者權益(或股東權益)Liabilities & Owners (Stockholders) equity行次Line No.年初數Beg. balance期末數End. balance流動資產:Current assets流動負債Current liabilities貨幣資金Monetary funds1.38.45短期

2、借款Short-term loans短期投資Short-term investment2應付票據Notes payable應收票據Notes receivable3.68.00應付賬款Accounts payable應收股利Dividend receivable4預收賬款Advances from customers應收利息Interest receivable5應付工資Accrued payroll應收賬款Accounts receivable6.57.05應付福利費Welfare expenses payable其他應收款Other receivable7.88.07應付股利Dividen

3、d payable預付賬款Advances to suppliers8.42.29應交稅金Taxes payable應收補貼款Subsidies receivable9其他應交款Other payables存貨Inventories10.93.50其他應付款Other amounts payable待攤費用Prepaid expenses11.0649722.24預提費用Accrued expenses一年內到期的長期債權投資Long-term debt investment due within a year21預計負債Estimated liabilities其他流動資產Other cur

4、rent assets24一年內到期的長期負債Long-term liabilities due within a year流動資產合計Sub-total of current assets31.92.60其他流動負債Other current liabilities長期投資:Long-term investments:長期股權投資Long-term equity investment32流動負債合計Sub-total of current liabilities 長期債權投資Long-term debt investment34長期負債：Long-term liabilities 長期投資合

5、計Sub-total of long term investment38長期借款Long-term borrowings固定資產:Fixed assets:應付債券Bonds payable固定資產原價Fixed assets-cost39.08.52長期應付款Long-term payables減: 累計折舊Less: Accumulated depreciation40.35.71專項應付款Special payables固定資產凈值Fixed assets-NBV41.73.81其他長期負債Other long-term liabilities 減: 固定資產減值準備Less: Prov

6、ision for impairment of fixed assets42.73.81長期負債合計Sub-total of long-term liabilities固定資產凈額Fixed assets-net43.73.81遞延稅項Deferred taxes工程物資Construction materials44遞延稅款貸項Deferred tax credit在建工程Construction in progress45負債合計Total liabilities 固定資產清理Disposal of fixed assets46固定資產合計Sub-total of fixed assets

7、50所有者權益（或股東權益）Owners (Stockholders) equity 無形資產及其他資產Intangible and other assets實收資本（或股本）Paid-in capital (or stock)無形資產Intangible assets51減：已歸還投資Less: Investment returned長期待攤資產Long-term prepayment52實收資本（或股本）凈額Paid-in capital (or stock) - net其他長期資產Other long-term assets53資本公積Capital surplus無形資產及其他資產合計

8、Sub-total of intangible and other assets60贏余公積Surplus reserve其中：法定公益金Including: Statutory public welfare fund遞延稅項:Deferred taxes:未分配利潤Undistributed profit遞延稅款借項Deferred tax debit61所有者權益（或股東權益）合計Total owners (stockholders) equity資產總計Total assets67負債和所有者權益（或股東權益）合計Total liabilities & owners (stock

9、holders) equity利潤表Income Statement編制單位： _年_月_日 單位: 元Prepared by: Month: _Date:_Year Monetary unit: RMB Yuan項目Item行次Line No.本月數Current month本年累計數Current year accumulative一、主營業務收入I. Revenue from main operations減：主營業務成本Less: Cost of main operations主營業務稅金及附加Taxes and surcharges for main operations二、主營業務

10、利潤（虧損以“-”填列）II. Profit/Loss from main operations加：其他業務利潤（虧損以“-”填列）Add: Profit/Loss from other operations減：營業費用Less: Operating expenses管理費用General and administrative expenses財務費用Financial expenses三、營業利潤（虧損以“-”填列）III. Operating profit/loss加： 投資收益（虧損以“-”填列）Add: Investment income/losses 補貼收入 Revenue fro

11、m subsidies 營業外收入 Non-operating revenue減：營業外支出Less: Non-operating expenditures四、利潤總額（虧損以“-”填列）IV. Income/Loss before tax減：所得稅Less: Income tax五、凈利潤（虧損以“-”填列）V. Net income/loss補充資料Supplementary information:項目Item本年累計數Current year cumulative上年實際數Prior year actual1. 出售、處理部門或被投資單位所得收益Gain on sale and dis

12、posal of a department or an invested enterprise2. 自然災害發生的損失Losses arising from natural disasters3. 會計政策變更增加（或減少）利潤總額Increase/decrease in income before tax due to a change in accounting policy4. 會計估計變更增加（或減少）利潤總額Increase/decrease in income before tax due to a change in accounting estimate5. 債務重組損失Los

13、ses arising from debt restructurings6. 其他Others現金流量表Cash Flow Statement編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Item行次Line No.金額Amount一、經營活動產生的現金流量I. Cash flows from operating activities 銷售產品、提供勞務收到的現金Cash received from the sale of goods or rendering of services收到的稅費返還Refunds of

14、taxes收到的其他與經營活動有關的現金Other cash receipts relating to operating activities現金流入小計Sub-total of cash inflows購買商品、接受勞務支付的現金Cash paid for goods and services支付給職工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 cash payments relating to operating acti

15、vities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II. Cash flows from investing activities 收回投資所收到的現金Cash received from return of investments取得投資收益所收到的現金Cash received from return on investment處置固定資產、無形資產和其他長期資產所收回的現金凈額Net cash received from the s

16、ale of fixed assets, intangible assets and other long-term assets收到的其他與投資活動有關的現金Other cash receipts relating to investing activities現金流入小計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 inves

17、tments支付的其他與投資活動有關的現金Other cash payment relating to investing 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 flows from investing activities三、籌資活動產生的現金流量：III. Cash flows from financing activities:吸收投資所收到的現金Cash received from investment by others借款所收到的現金Cash received from borrowings收

18、到的其他與籌資活動有關的現金Other cash receipts relating to financing activities現金流入小計Sub-total of cash inflows償還債務所支付的現金Cash payment of amounts borrowed分配股利、利潤或償付利息所支付的現金Cash paid for distribution of dividends or profits and for interest expense支付的其他與籌資活動有關的現金Other cash payments relating to financing activities現

19、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 financing activities四、匯率變動對現金的影響IV. Effect of changes in foreign exchange rate on cash五、現金及現金等價物凈增加額V. Net increase in cash and cash equivalents補充資料Supplementary Information 行次Line No.金額Amount1. 將凈利潤調節為經營活動現金流量：Reconciliation of net income to

20、 cash flows from operating activities凈利潤Net income加：計提的資產減值準備Add: Provision for impairment of assets固定資產折舊Depreciation of fixed assets無形資產攤銷Amortization of intangible assets長期待攤費用攤銷Amortization of long-term prepayment待攤費用減少（減：增加）Decrease in prepaid expense (or deduct: increase)預提費用增加（減：減少）Increase o

21、f accrued expenses (or 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 (or deduct: gains)固定資產報廢損失Losses on scrapping of fixed assets財務費用Financial expenses投資損失（減：收益）Investments losses (or deduct: gains)遞延稅款貸項（減：借項）Deferred t

22、ax credit (or deduct: debit)存貨的減少（減：增加）Decrease in inventories (or deduct: increase)經營性應收項目的減少（減：增加）Decrease in operating payables (or deduct: increase)經營性應收項目的增加（減：減少）Increase in operating payables (or deduct: decrease)其他Other 經營活動產生的現金流量凈額Net cash flows from operating activities2. 不涉及現金收支的投資和籌資活動I

23、nvesting and financing activities that do not involve cash receipts and payments債務轉化為資本Conversion of debt into capital一年內到期的可轉換公司債券Convertible bonds to be expired within one year融資租入固定資產Fixed assets under finance lease3. 現金及現金等價物凈增加情況：Net increase in cash and can equivalents現金的期末余額Cash at end of per

24、iod 減：現金的期初余額Less: Cash at the beginning of the period加：現金等價物的期末余額Plus: Cash equivalents at the end of the period減：現金等價物的期初余額Less: Cash equivalents at the beginning of the period現金及現金等價物凈增加額Net increase in cash and cash equivalents 資產減值準備明細表Statement of Provision for Impairment of Assets編制單位： 年度 單位:

25、 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Item年初余額Beginning balance本年增加數Increase for current year本年轉回數Reversal for current year年末余額Ending balance一、 壞賬準備合計I. Total amounts of bad debts provided其中：應收賬款Including: Accounts receivable 其他應收款Other receivables二、 短期投資跌價準備合計II. Total amounts of short-t

26、erm investments write-down provided其中：股票投資Including: Stock investment債券投資Bond investment三、 存貨跌價準備合計. Total amounts of inventory written-down provided其中：庫存商品Including: Goods on hand原材料Raw materials四、 長期投資減值準備合計. Total amounts provided for impairment of long-term investments其中：長期股權投資Including: Long-te

27、rm equity investment長期債權投資Long-term debt investment五、 固定資產減值準備合計. Total amounts provided for impairment of fixed assets其中：房屋、建筑物Including: Buildings and structures機器設備Equipment and machinery六、 無形資產減值準備. Provision for impairment of intangible assets其中：專利權Including: Patent商標權Trade marks七、 在建工程減值準備. Pr

28、ovision for impairment of construction in progress八、 委托貸款減值準備. Provision for impairment of designated loan receivable注：根據財會200310號文件規定，此表已變動，請參見第404-407頁。Note: This statement has been revised according to CaiKuai 2003 No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.所有者

29、權益（或股東權益）增減變動表Statement of Changes in Owners (Stockholders) Equity編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Item行次Line No.本年數Current year上年數Prior year一、 實收資本（或股本）：I. Paid-in capital (or stock)年初余額Beginning balance1本年增加數Increase in the current year2其中：資本公積轉入Including: Transfer-in f

30、rom capital surplus3贏余公積轉入Transfer-in from surplus reserve4利潤分配轉入Transfer-in from distribution of profit5新增資本（或股本）Additional capital (or stock)6本年減少數Decrease in the current year10年末余額Ending balance15二、 資本公積：. Capital surplus:年初余額Beginning balance16本年增加數Increase in the current year17其中：資本（或股本）溢價Inclu

31、ding: Premium on capital (or stock)18接受捐贈非現金資產準備Reserve of donated non-cash assets19接受現金捐贈Receipt of cash donation20股權投資準備Equity investment reserve21撥款轉入Transfer-in from government appropriations22外幣資本折算差額Foreign currency capital translation difference23其他資本公積Other capital surplus30本年減少數Decrease in

32、the current year40其中：轉增資本（或股本）Including: Conversion into capital (or stock)41年末余額Ending balance45三、 法定和任意贏余公積：. Statutory and discretionary surplus reserves年初余額Beginning balance46本年增加數Increase in the current year47其中：從凈利潤中提取數Including: Amount appropriated from net income48其中：法定盈余公積Including: Statuto

33、ry surplus reserve49任意盈余公積Discretionary surplus reserve50儲備基金Reserve fund51企業發展基金Enterprise expansion fund52法定公益金轉入數Transfer-in from statutory public welfare fund53本年減少數Decrease in the current year54其中：彌補虧損Including: Recovery of losses55轉增資本（或股本）Conversion into capital (or stock)56分派現金股利或利潤Distribut

34、ion of cash dividend or profit57分派股票股利Distribution of stock dividend58年末余額Ending balance62其中：法定盈余公積Including: Statutory surplus reserve63儲備基金Reserve fund64企業發展基金Enterprise expansion fund65四、 法定公益金：. Statutory public welfare fund:年初余額Beginning balance66本年增加數Increase in the current year67其中：從凈利潤中提取數In

35、cluding: Amount appropriated from net income68本年減少數Decrease in the current year70其中：集體福利支出Including: Collective welfare expenditure71年末余額Ending balance75五、 未分配里：. Undistributed profit:年初未分配利潤Undistributed profit at the beginning of the year76本年凈利潤（凈虧損以“”號填列）Net income (or losses) for the year77本年利潤分

36、配Profit distribution for the year78年末未分配利潤（未彌補虧損以“”號填列）Undistributed profit/losses at end of the year80應交增值稅明細表VAT Payable Movement Table編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Item行次 Line No.本月數Current month本年累計數Current year cumulative一、 應交增值稅I. Value-added tax payable:1. 年初未抵扣

37、數（以“”號填列）Amount not deducted at the beginning of the year1×2. 銷項稅額Output VAT2出口退稅Refund of export duty3進項稅額轉出Transfer-out of input VAT4轉出多交增值稅Transfer-out of overpaid VAT5673. 進項稅額Input VAT8已交稅金Taxes paid9減免稅款VAT deductions and exemptions10出口抵減內銷產品應納稅額Export duty deductible from taxes payable o

38、n domestic sales11轉出未交增值稅Transfer-out of unpaid VAT1213144. 期末未抵扣數（以“”號填列）Amount not deducted at the end of the year15×二、 未交增值稅. Unpaid VAT1. 年初未交數（多交數以“”號填列）Amount not paid at the beginning of the year16×2. 本期轉入數（多交數以“”號填列）Transfer-in for the current period173. 本期已交數Amount paid in the cur

39、rent period184. 期末未交數（多交數以“”號填列）Amount not paid at the end of the year20×利潤分配表Statement of Profit Distribution編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Item行次Line No.本年實際Current year actual上年實際Prior year actual一、 凈利潤I. Net income1加：年初未分配利潤Add: Undistributed profit at the begi

40、nning of the year2其他轉入Other transfer-ins4二、 可供分配的利潤. Profit to be distributed8減：提取法定盈余公積Less: Appropriation of statutory surplus reserve9提取法定公益金Appropriation of statutory public welfare fund10提取職工獎勵及福利基金Appropriation of employee welfare and bonus fund11提取儲備基金 Appropriation of reserve fund12提取企業發展基金A

41、ppropriation of enterprise expansion fund13利潤歸還投資Profit capitalized on return of investment14三、 可供投資者分配的利潤. Profit to be distributed to investor16減：應付優先股股利Less: Dividend payable on preferred stock17提取任意盈余公積Appropriation of discretionary surplus reserve18應付普通股股利Dividend payable on common stock19轉作資本（

42、或股本）的普通股股利Common stock dividend converted into capital (stock)20四、 未分配利潤. Undistributed profit25分部報表（業務分部）Business Segment Statement編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Itemxx業務Business Axx業務Business Bxx業務Business C其他業務Other businesses抵消Write-off未分配項目Undistributed items合計Tota

43、l本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year本年Current year上年Prior year一、 營業收入合計I. Total operating revenues其中：對外營業收入Including: Revenue from external sales分部間營業收入Revenue from inter-segment

44、sales二、 銷售成本合計. Total costs of sales其中：對外銷售成本Including: Cost of external sales分部間銷售成本Cost of inter-segment sales三、 期間費用合計. Total period expenses四、 營業利潤合計. Total operating profit五、 資產總額. Total assets六、 負債總額. Total liabilities分部報表（地區分部）Geographical Segment Statement編制單位： 年度 單位: 元Prepared by: Period:_ Monetary unit: RMB Yuan項目Itemxx地區Region Axx地區Region Bxx地區Region C其他地區Other Regions抵消Write-off未分配項目Undistributed items合計Total本年Current y