Section1BalanceSheet1整理課件資產assets(1)流動資產currentassets貨幣資金cashandcashequivalents短期投資short-terminvestment交易性金融資產financialassetsfortrading應收票據notesreceivable應收賬款accountsreceivable預付款項prepayments預付賬款prepaymentforpurchases;advancetosuppliers應收股利dividendreceivable應收利息interestreceivable2024/1/72整理課件資產assets(2)其它應收款otherreceivables備抵呆帳allowanceforuncollectibleaccounts存貨inventories消耗性生物資產consumablebiologicalassets待攤費用deferredandprepaidexpenses一年內到期的非流動資產non-currentassetsmaturingwithoneyear其它流動資產othercurrentassets流動資產合計totalcurrentassets2024/1/73整理課件資產assets(3)非流動資產non-currentassets可供出售的金融資產financialassetsavailableforsale持有至到期投資investmentshelduntilmature投資性房地產Investiverealestate長期投資long-terminvestments長期股權投資long-termequityinvestments;long-terminvestmentsonstock長期債券投資long-termbondinvestments長期應收款long-termreceivable固定資產fixedassets累計折舊accumulateddepreciation2024/1/74整理課件資產assets(4)在建工程constructioninprocess工程物資projectgoodsandmaterial固定資產disposaloffixedassets生產性生物資產productivebiologicalassets油氣資產oilassets無形資產intangibleassets開發支出developmentexpenditure商譽goodwill長期待攤費用long-termdeferredandprepaidexpenses遞延所得稅資產deferredincometaxassets(debits)其它非流動資產othernon-currentassets非流動資產合計totalnon-currentassets2024/1/75整理課件Liabilities(1)

流動負債currentliabilities短期借款short-termloans交易性金融負債financialliabilitiesfortrading應付票據notespayable應付賬款accountspayable預收款項advancereceipts預收賬款salesrevenuereceivedinadvance;advancesfromcustomers應付職工薪酬accruedsalariespayable應交稅費taxespayable2024/1/76整理課件Liabilities(2)應付利息accruedinterestpayable應付股利dividendpayable其它應付款otherpayables預提費用accruedexpenses/Drawingexpenseinadvance

預計負債anticipationliabilities一年內到期的非流動負債non-currentliabilitiesduewithinoneyear其它流動負債othercurrentliabilities流動負債合計totalcurrentliabilities2024/1/77整理課件Liabilities(3)非流動負債non-currentliabilities長期負債long-termliabilities長期借款long-termloanspayable應付債券bondspayable長期應付款long-termaccountspayable專項應付款specialpayable遞延所得稅負債deferredincometaxliabilities其它長期負債otherlong-termliabilities2024/1/78整理課件owners’equity所有者權益owners’equity實收資本(股本)paid-up(in)capital;(orstock)資本公積capitalreserve;additionalpaid-incapital盈余公積surplusreserve未分配利潤Undistributedprofits庫藏股treasurystock2024/1/79整理課件

Section2IncomeStatement2024/1/710整理課件

Revenue

營業收入operatingrevenue主營業務收入Revenuefrommainoperations其他業務收入Revenuefromotheroperations投資收益Investmentincome補貼收入Revenuefromsubsidies營業外收入Non-operatingrevenue公允價值變動凈收益netincomeonfairvaluevariety對聯合企業和合營企業的投資收益investmentincomeofjoint-ventureandpartnership2024/1/711整理課件expenses營業本錢operatingcosts銷貨本錢costofgoodssold主營業務本錢Costofmainoperations主營業務稅金及附加Taxesandsurchargeformainoperations其他業務支出Expendituresonotheroperations營業費用Operatingexpenses管理費用Generalandadministrativeexpenses財務費用Financialexpenses營業外支出Non-operatingexpenditures所得稅費用incometaxexpense資產減值損失AssetsImpairmentloss非流動資產處置損失disposallossonnon-currentliability2024/1/712整理課件Profit主營業務利潤primeoperatingprofit營業利潤operatingprofit利潤總額Totalprofit凈利潤netincome以前年度損益調整Adjustmentto