1、精選優質文檔-傾情為你奉上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 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 En

2、trusted Loan Receivable Due within One Year 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 Notes Receivable 應收股利 Dividends Receivable 應收利息

3、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 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 Subsidy Receiv

4、able 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 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

5、Other Current Assets流動資產合計 Total Current Assets長期投資 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: Depreciation Reserve for Long-term Investment on Stocks減：長期債權投資減值準備 Deduct: De

6、preciation 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 Investment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 N

7、et Value of Fixed Assets 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 Construction in Progress在建工程凈額 Net Value of Construction in Progress 固定資產清理 Dispo

8、sal 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：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

9、資租賃應收融資租賃款 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 Total 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

10、據 Notes Payable 應付賬款 Accounts Payable 已結算尚未完工款Unearned Receivable 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 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-

11、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 Special Payable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 Deferr

12、ed 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: Legal Public Welfare Fund未確認投資損失 Unre

13、alized 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 Total Owners (Shareholders) Equity負債及所有者（或股東）權益合計 Total Liability & Owners (Shareholders) Equity專心-專注-專業三、利潤及利潤分配表 Profit and Statement of

14、Profit Distribution 主營業務收入 Prime Operating Revenue 減：主營業務成本 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 Add: Other Operating Revenue 減：其他業務支出 Deduct: Other Operating Expense 減：營業費用 Operating Exp

15、enses 管理費用 Administrative Expenses 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) 減：所得稅 Deduct: Income Tax 少

16、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 Profit ( - 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 (- means loss) 減：提取法定盈余公積 Deduct: Withdrawal Legal Surplu

17、s 提取法定公益金 Withdrawal Legal Public Welfare Fund 提取職工獎勵及福利基金 Withdrawal 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 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

18、先股股利 Deduct: Preferred Stock Dividends Payable 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 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

19、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 Accounting 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 Fl

20、ow 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 Received 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購買商品、接受勞務支付的現金 Cash Paid for Com

21、modities 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 Cash 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 Inves

22、tment Activities: 收回投資所收到的現金 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 Net Cash Received from Disposal of Fixed Assets, Int

23、angible 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 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 Asse

24、ts 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OtherCash Payments Relating 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 Received by Investors 借款所收到的現金 Ca

25、sh 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 Financ

26、ial Institution Borrowings 分配股利、利潤和償付利息所支付的現金 Dividends Paid, Profit Distributed 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 Effect of Foreign Exchange Rate Ch

27、anges 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 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

28、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 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） 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 Expense (Income) 投資損失（減、收益） Losses Arising from Investments (Ded