1、 完整英文版資產負債表、利潤表及現金流量表 資產負債表 Balance Sheet ITEM項目 Cash貨幣資金 Short term investments 短期投資 Notes receivable應收票據 Dividend receivable 應收股利 Interest receivable 應收禾 U息 Accounts receivable 應收帳款 Other receivables 其他應收款 Accounts prepaid 預付帳款 Future guarantee 期貨保證金 Allowance receivable 應收補貼款 Export drawback rece

2、ivable 應收出口退稅 Inventories 存貨 Including: Raw materials 其中： 原材料 Finished goods產成品（庫存商品） Prepaid and deferred expenses 待攤費用 Unsettled G/L on current assets待處理流動資產凈損失 Long-term debenture investment falling due in a year 一年內至U期的長期債權 投資 Other current assets 其他流動資產 Total current assets 流動資產合計 Long-term inv

3、estment長期投資： Including long term equity investment 其中:長期股權投資 Long term securities investment 長期債權投資 Incorporating price difference* 合并價差 Total long-term investment 長期投資合計 Fixed assets-cost 固定資產原價 Less: Accumulated Depreciation 減：累計折舊 Fixed assets-net value 固定資產凈值 Less: Impairment of fixed assets 減：固

4、定資產減值準備 Net value of fixed assets 固定資產凈額 Disposal of fixed assets 固定資產清理 Project material工程物資 Construction in Progress在建工程 Unsettled G/L on fixed assets 待處理固定資產凈損失 Total tangible assets 固定資產合計 Intangible assets 無形資產 Including and use rights 其中:土地使用權 Deferred assets遞延資產（長期待攤費用） Including: Fixed asset

5、s repair 其中 :固定資產修理 Improvement expenditure of fixed assets 固定資產改良支出 Other long term assets 其他長期資產 Among it: Specially approved reserving materials 其中:特準儲備物資 Total intangible assets and other assets無 形及其他資產合計 Deferred assets debits遞延稅款借項 Total Assets 資產總計 Balance Sheet資產負債表（續表） ITEM 項目 Short-term lo

6、ans短期借款 Notes payable應付票款 Accounts payab1e 應付帳款 Advances from customers 預收帳款 Accrued wages 應付工資 Welfare payable應付福利費 Profits payable 應付利潤（股利） Taxes payable 應交稅金 Other payable to government 其他應交款 Other creditors其他應付款 Provision for expenses 預提費用 Accrued liabilities預計負債 Long term liabilities due within

7、 one year一年內到期的長期負債 Other current liabilities其他流動負債 Total current liabilities 流動負債合計 Long-term loans payable 長期借款 Bonds payable 應付債券 long-term accounts payable 長期應付款 Special accounts payable 專項應付款 Other long-term liabilities其他長期負債 Including: Special reserve fund其中:特準儲備資金 Total long term liabilities

8、長期負債合計 Deferred taxation credit遞延稅款貸項 Total liabilities 負 債合計 Minority interests *少數股東權益 Subscribed Capital 實收資本（股本） National capital 國家資本 Collective capital 集體資本 Legal person /entity capital法人資本 Including: State-owned legal person s capital中:國有法人資本 Collective legal person s ca集體法人資本 Personal capita

9、l 個人資本 Foreign businessmen s capita外商資本 Capital surplus 資本公積 surplus reserve 盈余公積 Including: statutory surplus reserve 其中 :法定盈余公積 public welfare fund 公益金 Supplermentary current capital 補充流動資本 Unaffirmed investment loss*未確認的投資損失（以 -”號填列） Retained earnings未分配禾 U潤 Converted difference in Foreign Curren

10、cy Statements 夕卜幣報表折算差額 Total shareholder s equity 所有者權益合計 Total Liabilities & Equity負債及所有者權益總計 INCOME STATEMENT禾潤表 ITEMS 項目 Sales of products產品銷售收入 Including： Export sales 其中：出口產品銷售收入 Less： Sales discount and allowances 減：銷售折扣與折讓 Net sales of products 產品銷售凈額 Less： Sales tax減：產品銷售稅金 Cost of sales產品銷

11、售成本 Including： Cost of export sales 其中：出口產品銷售成本 Gross profit on sales產品銷售毛禾 U Less： Selling expenses 減：銷售費用 General and administrative expenses 管理費用 Financial expenses財務費用 Including： Interest expenses （minus interest income） 其中：禾U息支出 （減禾U息 收入） Exchange losses（minus exchange gains） 匯兌損失（減匯兌收益） Profit

12、 on sales產品銷售利潤 Add: profit from other operations力卩：其他業務禾U潤 Operating profit營業利潤 Add: Income on investment力卩：投資收益 Add: Non-operating income力卩：營業外收入 Less： Non-operating expenses 減：營業外支出 Add: adjustment of loss and gain for previous years 力卩：以前年度損益調整 Total profit 利潤總額 Less： Income tax 減：所得稅 Net profit

13、 凈利潤 Cash Flows Statement現金流量表 Prepared by: Period: Unit:擬制人：時間：單位： Items 項目 1. Cash Flows from Operating Activities:cash流量從經營活動： 01)Cash received from sales of goods or rendering of services所 收至 U的現金 從銷售貨物或提供勞務 02)Rental received 收到的租金 Value added tax on sales received and refunds of valU 增值稅銷售額收至

14、U退款 的價值 03)added tax paid 增值稅繳納 04)Refund of other taxes and levy other than value added tax 退回的其他稅 收和征費以外的增值稅 07)Other cash received relating to operating activitie其 他現金收到有關經營 活動 08)Sub-total of cash inflows分，總現金流入量 09)Cash paid for goods and services用現金支付的商品和服務 10) Cash paid for operating leases 用

15、現金支付經營租賃 11) Cash paid to and on behalf of employees 用現金支付，并代表員工 12) Value added tax on purchases paid 增值稅購貨支付 13) lncome tax paid所得稅的繳納 14) Taxes paid other than value added tax and income tax 支付的稅款以夕卜 的增值稅和所得稅 17) 0ther cash paid relating to operating activitie其他現金支付有關的經營活 動 18) Sub-total of cash

16、outflows 分，總的現金流出 佃)Net cash flows from operating activities 凈經營活動的現金流量 2. Cash Flows from Investing Activities:所收到的現金收回投資 20) Cash received from return of investments 所收到的現金從分配股利，利 潤 21) Cash received from distribution of dividends or profits 所收到的現金從 國債利息收入 22) Cash received from bond interest inco

17、me 金凈額收到的處置固定資產， 無形資產 Net cash received from disposal of fixed assets, intangible c流向與投資活 動 23) assets and other long-term assets資產和其他長期資產 26) Other cash received relating to investing activities 其他收到的現金與投資 活動 27) Sub-total of cash inflows 小計的現金流入量 Cash paid to acquire fixed assets,intangible assets

18、 用現金支付購建固定資 產，無形資產 28) and other long-term assets 和其他長期資產 29) Cash paid to acquire equity investments 用現金支付，以獲取股權投資 30) Cash paid to acquire debt investments 用現金支付收購債權投資 33) Other cash paid relating to investing activities 其他現金支付的有關投資 活動 34) Sub-total of cash outflows 分，總的現金流出 35) Net cash flows fro

19、m investing activities 投資活動產生的凈現金流量， 3. Cash Flows from Financing Activities: cash流量籌資活動： 36) Proceeds from issuing shares 從發行股票的收益， 37) Proceeds from issuing bonds 由發行債券的收益， 38) Proceeds from borrowings由借款的收益， 41) Other proceeds relating to financing activities 其他收益有關的融資活動 42) Sub-total of cash inf

20、lows 小計的現金流入量 43) Cash repayments of amounts borrowed 的現金償還債務所支付的 44) Cash payments of expenses on any financing activities 任何融資活動現 金支付的費用， 45) Cash payments for distribution of dividends or profits 分配股利或利潤支 付現金， 46) Cash payments of interest expense以 現金支付的利息費用 47) Cash payments for finance leases 融

21、資租賃以現金支付， 48) Cash payments for reduction of registered capital 減少注冊資本以現金支 付, 51) Other cash payments relating to financing activities 他現金收支有關的融 資活動 52) Sub-total of cash outflows 分，總的現金流出 53) Net cash flows from financing activities從 融資活動的凈現金流量 4. Effect of Foreign Exchange Rate Changes on Cash eff

22、ect 的外匯匯率變動對 現金 5. Net Increase in Cash and Cash Equivalents net 增加現金和現金等價物 Supplemental Information補充資料 1. Investing and Financing Activities that do not Involve in Cash Receipts and Payments不參與現金收款和付款的投資活動和籌資活動 56) Repayment of debts by the transfer of fixed asset!還債務的轉讓固定資 產 57) Repayment of debt

23、s by the transfer of investment償還債務的轉移投資 58) Investments in the form of fixed assets 投資在形成固定資產 59) Repayments of debts by the transfer of inventoried 還債務的轉移庫存量 2. Reconciliation of Net Profit to Cash Flows from Operating Activities調整的凈 利潤現金流量從經營活動 62) Net profit 凈利潤 63) Add provision for bad debt or

24、 bad debt written off 補充規定的壞帳或不良債 務注銷 64) Depreciation of fixed assets 固定資產折舊 65) Amortization of intangible assets 無形資產攤銷 Losses on disposal of fixed assets, intangible asset!失 處置固定資產，無形 資產 66) and other long-term assets (or deduct: gains和其他長期資產(或減：收益) 67) Losses on scrapping of fixed asset損失固定資產報廢

25、 68) Financial expenses 財務費用 69) Losses arising from investments (or deduct: gains引 起的損失由投資管理 (或減：收益) 70) Defered tax credit (or deduct: debit) defered 稅收抵免(或減：借記卡) 71) Decrease in inventories (or deduct increase) 減少存貨(或減： 增加) 72) Decrease in operating receivables (or deduct: increase減少經營性應收(或 減：增加)

26、 73) Increase in operating payables (or deduct: decrease)增加的經營應付賬款 (或減：減少) 74) Net payment on value added tax (or deduct: net receipt 支付的增值稅(或 減：收益凈額 75) Net cash flows from operating activities 凈經營活動的現金流量 3. Net Increase in Cash and Cash Equivalents net 增加現金和現金等價物 76) cash at the end of the period在

27、此期限結束的現金， 77) Less: cash at the beginning of the period 減：現金期開始 78) Plus: cash equivalents at the end of the perio加 :現金等價物在此期限結束 79) Less: cash equivalents at the beginning of the period :現金等價物期開始 80) Net increase in cash and cash equivalents 凈增加現金和現金等價物 、資產類 Assets 流動資產 Current assets 貨幣資金 Cash and

28、 cash equivalents 現金Cash 銀行存款 Cash in bank 其他貨幣資金 Other cash and cash equivale nts 外埠存款 Other city Cash in bank 銀行本票 Cashiers cheque 銀行匯票Bank draft 信用卡 Credit card 信用證保證金 L/C Guara ntee deposits 存出投資款 Refundable deposits 短期投資 Short-term investments 股票 Short-term investments - stock 債券 Short-term inv

29、estments - corporate bonds 基金 Short-term investments - corporate funds 其他 Short-term investments - other 短期投資跌價準備 Short-term inv estme nts falli ng price reserves 應收款 Account receivable 應收票據 Note receivable 銀行承兌匯票 Bank accepta nee 商業承兌匯票 Trade acceptanee 應收股禾 U Divide nd receivable 應收利息 Interest rec

30、eivable 應收賬款 Account receivable 其他應收款 Other notes receivable 壞賬準備 Bad debt reserves 預付賬款 Advanee money 應收補貼款 Cover deficit by state subsidies of receivable 庫存資產 Inventories 物資采購 Supplies purchasing 原材料 Raw materials 包裝物Wrappage 低值易耗品 Low-value con sumpti on goods 材料成本差異 Materials cost varia nee 自制半成

31、品 Semi-F ini shed goods 庫存商品 Finished goods 商品進銷差價 Differe nces betwee n purchas ing and selli ng price 委托加工物資 Work in process - outsourced 委托代銷商品 Trust to and sell the goods on a commissi on basis 受托代銷商品 Commissio ned and sell the goods on a commissi on basis 存貨跌價準備 Inventory falli ng price reserve

32、s 分期收款發出商品 Collect money and send out the goods by stages 待攤費用 Deferred and prepaid expenses 長期投資 Long-term investment 長期股權投資 Lon g-term inv estme nt on stocks 股票投資 Investment on stocks 其他股權投資 Other in vestme nt o n stocks 長期債權投資 Lon g-term inv estme nt on bonds 債券投資 Investment on bonds 其他債權投資 Other

33、 inv estme nt on bonds 長期投資減值準備 Lon g-term in vestme nts depreciati on reserves 股權投資減值準備 Stock rights in vestme nt depreciatio n reserves 債權投資減值準備 Bcreditors rights investment depreciation reserves 委托貸款Entrust loans 本金 Principal 利息 Interest 減值準備 Depreciation reserves 固定資產 Fixed assets 房屋 Building 建筑

34、物Structure 機器設備 Machinery equipment 運輸設備 Transportation facilities 工具器具 Instruments and implement 累計折舊 Accumulated depreciation 固定資產減值準備 Fixed assets depreciati on reserves 房屋、建筑物減值準備Buildi ng/structure depreciati on reserves 機器設備減值準備 Machi nery equipme nt depreciati on reserves 工程物資 Project goods a

35、nd material 專用材料 Special-purpose material 專用設備 Special-purpose equipment 預付大型設備款 Prepayme nts for equipme nt 為生產準備的工具及器具Preparative in strume nts and impleme nt for fabricate 在建工程 Construction-in-process 安裝工程 Erection works 在安裝設備 Erecti ng equipme nt-i n-process 技術改造工程 Technical innovation project 大

36、修理工程 General overhaul project 在建工程減值準備 Con structio n-i n-process depreciati on reserves 固定資產清理 Liquidati on of fixed assets 無形資產 Intangible assets 專利權Patents 非專利技術Non-Pate nts 商標權 Trademarks, Trade names 著作權 Copyrights 土地使用權Tenure 商譽 Goodwill 無形資產減值準備 Intangible Assets depreciation reserves 專禾 權減值準

37、備 Pate nt rights depreciati on reserves 商標權減值準備 trademark rights depreciati on reserves 未確認融資費用 Un ack no wledged finan cial charges 待處理財產損溢 Wait deal assets loss or in come 長期待攤費用 Lon g-term deferred and prepaid expe nses 待處理財產損溢 Wait deal assets loss or in come 待處理流動資產損溢 Wait deal in ta ngible ass

38、ets loss or in come 待處理固定資產損溢 Wait deal fixed assets loss or in come 、負債類 Liability 短期負債 Current liability 短期借款 Short-term borrowing 應付票據Notes payable 銀行承兌匯票 Bank accepta nee 商業承兌匯票 Trade acceptanee 應付賬款 Account payable 預收賬款 Deposit received 代銷商品款 Proxy sale goods revenue 應付工資 Accrued wages 應付福利費 Ac

39、crued welfarism 應付股禾 Divide nds payable 應交稅金Tax payable 應交增值稅 value added tax payable 進項稅額 Withholdings on VAT 已交稅金 Paying tax 轉出未交增值稅 Un paid VAT chan geover 減免稅款Tax deduction 銷項稅額 Substituted money on AT 出口退稅 Tax reimbursement for export 進項稅額轉出 Cha ngeover with nold in gs on AT 出口抵減內銷產品應納稅額Export

40、deduct domestic sales goods tax 轉出多交增值稅 Overpaid VAT cha ngeover 未交增值稅Un paid VAT 應交營業稅 Busin ess tax payable 應交消費稅 Consumption tax payable 應交資源稅 Resources tax payable 應交所得稅 In come tax payable 應交土地增值稅 In creme nt tax on land value payable 應交城市維護建設稅 Tax for mai ntai ning and buildi ng cities payable

41、 應交房產稅 Housing property tax payable 應交土地使用稅 Tenure tax payable 應交車船使用稅 Vehicle and vessel usage lice nse plate tax(VVULPT) payable 應交個人所得稅 Pers onal in come tax payable 其他應交款 Other fund in conformity with paying 其他應付款Other payables 預提費用 Drawing expense in advanee 其他負債 Other liabilities 待轉資產價值 Pendin

42、g cha ngerover assets value 預計負債 Anticipation liabilities 長期負債 Long-term Liabilities 長期借款 Long-term loans 一年內至U期的長期借款 Lon g-term loa ns due within one year 一年后到期的長期借款 Lon g-term loa ns due over one year 應付債券 Bonds payable 債券面值 Face value, Par value 債券溢價 Premium on bonds 債券折價 Discount on bonds 應計利息 A

43、ccrued interest 長期應付款 Long-term account payable 應付融資租賃款 Accrued financial lease outlay 一年內至U期的長期應付 Lon g-term acco unt payable due within one year 一年后到期的長期應付 Lon g-term acco unt payable over one year 專項應付款 Special payable 一年內至 U期的專項應付 Lon g-term special payable due within one year 一年后至 U期的專項應付 Lon g

44、-term special payable over one year 遞延稅款 Deferral taxes 三、所有者權益類 OWNERSEQUITY 資本Capita 實收資本(或股本)Paid-up capital(or stock) 實收資本 Paicl-up capital 實收股本Paid-up stock 已歸還投資 In vestme nt Returned 公積 資本公積 Capital reserve 資本(或股本)溢價 Capital(or Stock) premium 接受扌捐贈非現金資產準備Receive non-cash don ate reserve 股權投資準

45、備 Stock right in vestme nt reserves 撥款轉入 Allocate sums changeover in 夕卜幣資本折算差額 Foreig n curre ncy capital 其他資本公積 Other capital reserve 盈余公積 Surplus reserves 法定盈余公積 Legal surplus 任意盈余公積 Free surplus reserves 法定公益金 Legal public welfare fund 儲備基金Reserve fund 企業發展基金 En terprise expe nsion fund 禾 潤歸還投資 P

46、rofits capitalizad on return of in vestme nt 利潤 Profits 本年禾 潤 Current year profits 利潤分配 Profit distribution 其他轉入 Other chengeover in 提取法定盈余公積 Withdrawal legal surplus 提取法定公益金 Withdrawal legal public welfare funds 提取儲備基金 Withdrawal reserve fund 提取企業發展基金 Withdrawal reserve for bus in ess expa nsion 提取

47、職工獎勵及福利基金 Withdrawal staff and workers bo nus and welfare fund 禾 潤歸還投資 Profits capitalizad on return of in vestme nt 應付優先股股利 Preferred Stock divide nds payable 提取任意盈余公積 Withdrawal other com mon accumulatio n fund 應付普通股股利 Com mon Stock divide nds payable 轉作資本(或股本)的普通股股利 Com mon Stock divide nds cha n

48、ge to assets(or stock) 未分配利潤 Un distributed profit 四、成本類Cost 生產成本 Cost of manufacture 基本生產成本 Base cost of manu facture 輔助生產成本 Auxiliary cost of manufacture 制造費用 Manufacturing overhead 材料費Materials 管理人員工資 Executive Salaries 獎金Wages 退職金 Retirement allowanee 補貼Bonus 夕卜保勞務費 Outsourci ng fee 福禾 費 Employe

49、e benefits/welfare 會議費 Coferemce 加班餐費 Special duties 市內交通費 Busin ess traveli ng 通訊費 Correspondence 電話費 Correspondence 水電取暖費Water and Steam 稅費 Taxes and dues 租賃費Rent 管理費 Maintenance 車輛維護費 Vehicles maintenance 油料費 Vehicles maintenance 培訓費 Education and training 接待費 Entertainment 圖書、印刷費 Books and prin

50、ti ng 運費 Transpotation 保險費 In sura nee premium 支付手續費 Commissi on 雜費 Sundry charges 折舊費 Depreciation expense 機物料消耗 Article of con sumption 勞動保護費 Labor protecti on fees 季節性停工損失 Loss on seas on ality cessati on 勞務成本 Service costs 五、損益類 Profit and loss 收入 In come 業務收入 OPERATING INCOME 主營業務收入 Prime opera

51、ti ng reve nue 產品銷售收入 Sales revenue 服務收入 Service revenue 其他業務收入 Other operati ng reve nue 材料銷售 Sales materials 代購代售 包裝物出租 Wrappage lease 出讓資產使用權收入 Remise right of assets revenue 返還所得稅 Reimburseme nt of in come tax 其他收入Other revenue 投資收益 Inv estme nt in come 短期投資收益 Curre nt in vestme nt in come 長期投資收

52、益 Lon g-term inv estme nt in come 計提的委托貸款減值準備 Withdrawal of en trust loa ns reserves 補貼收入 Subsidize revenue 國家扶持補貼收入 Subsidize reve nue from country 其他補貼收入 Other subsidize revenue 營業外收入 NON-OPERATING INCOME 非貨幣性交易收益 No n-cash deal in come 現金溢余 Cash overage 處置固定資產凈收益 Net in come on disposal of fixed assets 出售無形資產收益 In come on sales of in ta ngible assets 固定資產盤盈 Fixed assets inventory profit 罰款凈收入 Net amerce