1、完整英文版資產負債表、利潤表及現金流量表 2008-02-27 01:03   資產負債表 Balance Sheet 項 目    ITEM 貨幣資金  Cash 短期投資  Short term investments 應收票據  Notes receivable 應收股利  Dividend receivable 應收利息  Interest receivable 應收帳款  Accounts receivable 其他應收款 Other receivables 預付帳款 Acc

2、ounts prepaid 期貨保證金 Future guarantee 應收補貼款 Allowance receivable 應收出口退稅 Export drawback receivable 存貨  Inventories 其中：原材料 Including:Raw materials 產成品(庫存商品) Finished goods 待攤費用  Prepaid and deferred expenses 待處理流動資產凈損失  Unsettled G/L on current assets 一年內到期的長期債權投資 Long-term debenture in

3、vestment falling due in a yaear 其他流動資產  Other current assets 流動資產合計  Total current assets 長期投資： Long-term investment： 其中:長期股權投資 Including long term equity investment 長期債權投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計  Total long-term investment 固定資產原價 F

4、ixed assets-cost 減：累計折舊 Less:Accumulated Dpreciation 固定資產凈值 Fixed assets-net value 減：固定資產減值準備  Less:Impairment of fixed assets 固定資產凈額  Net value of fixed assets 固定資產清理  Disposal of fixed assets 工程物資  Project material 在建工程  Construction in Progress 待處理固定資產凈損失  Unsettled

5、G/L on fixed assets 固定資產合計 Total tangible assets 無形資產  Intangible assets 其中:土地使用權  Including and use rights 遞延資產（長期待攤費用）Deferred assets 其中:固定資產修理  Including:Fixed assets repair 固定資產改良支出 Improvement expenditure of fixed assets 其他長期資產 Other long term assets 其中:特準儲備物資   &#

6、160; Among it:Specially approved reserving materials 無形及其他資產合計  Total intangible assets and other assets 遞延稅款借項 Deferred assets debits 資 產 總 計  Total Assets  資產負債表(續表) Balance Sheet 項 目    ITEM 短期借款  Short-term loans 應付票款  Notes payable 應付帳款  Accounts pay

7、ab1e 預收帳款  Advances from customers 應付工資  Accrued payro1l 應付福利費 Welfare payable 應付利潤(股利)   Profits payab1e 應交稅金  Taxes payable 其他應交款 Other payable to government 其他應付款 Other creditors 預提費用  Provision for expenses 預計負債  Accrued liabilities 一年內到期的長期負債  Long term l

8、iabilities due within one year 其他流動負債  Other current liabilities 流動負債合計 Total current liabilities 長期借款  Long-term loans payable 應付債券  Bonds payable 長期應付款 long-term accounts payable 專項應付款 Special accounts payable 其他長期負債  Other long-term liabilities 其中:特準儲備資金 Including:Special rese

9、rve fund 長期負債合計  Total long term liabilities 遞延稅款貸項  Deferred taxation credit 負 債 合 計  Total liabilities * 少數股東權益  Minority interests 實收資本(股本)  Subscribed Capital 國家資本  National capital 集體資本  Collective capital 法人資本  Legal person"s capital 其中:國有法人資本 

10、 Including:State-owned legal person"s capital 集體法人資本  Collective legal person"s capital 個人資本  Personal capital 外商資本  Foreign businessmen"s capital 資本公積  Capital surplus 盈余公積  surplus reserve 其中:法定盈余公積  Including:statutory surplus reserve 公益金  &#

11、160; public welfare fund 補充流動資本  Supplermentary current capital * 未確認的投資損失（以“-”號填列）    Unaffirmed investment loss 未分配利潤 Retained earnings 外幣報表折算差額 Converted difference in Foreign Currency Statements 所有者權益合計   Total shareholder"s equity     

12、   負債及所有者權益總計  Total Liabilities & Equity  利潤表 INCOME STATEMENT 項 目 ITEMS 產品銷售收入Sales of products 其中：出口產品銷 售收入 Including：Export sales 減：銷售折扣與折讓 Less：Sales discount and allowances 產品銷售凈額Net sales of products 減：產品銷售稅金Less：Sales tax 產品銷售成本 Cost of sales 其中：出口產品銷售成本Including：Cost

13、 of export sales 產品銷售毛利 Gross profit on sales 減：銷售費用 Less：Selling expenses 管理費用General and administrative expenses 財務費用Financial expenses 其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome) 匯兌損失(減匯兌收益)Exchange losses(minus exchange gains) 產品銷售利潤Profit on sales 加：其他業務利潤Add：profit from o

14、ther operations 營業利潤Operating profit 加：投資收益Add：Income on investment 加：營業外收入Add：Non-operating income 減：營業外支出Less：Non-operating expenses 加：以前年度損益調整Add：adjustment of loss and gain for previous years 利潤總額 Total profit 減：所得稅 Less：Income tax 凈利潤 Net profit  現金流量表Cash Flows Statement Prepared by:Perio

15、d: Unit: Items 1.Cash Flows from Operating Activities:    01)Cash received from sales of goods or rendering of services     02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04)Refund of other taxes and levy other than value added ta

16、x 07)Other cash received relating to operating activities 08)Sub-total of cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and

17、 income tax 17)Other cash paid relating to operating activities 18)Sub-total of cash outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of investments 21)Cash received from distribution of dividends or profits 22)Cash received fr

18、om bond interest income Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid

19、to acquire equity investments 30)Cash paid to acquire debt investments 33)Other cash paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds

20、38)Proceeds from borrowings 41)Other proceeds relating to financing activities 42)Sub-total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses

21、47)Cash payments for finance leases 48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash

22、 Equivalents Supplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by

23、the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66)and othe

24、r long-term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Financial expenses 69)Losses arising from investments (or deduct:gains) 70)Defered tax credit (or deduct:debit) 71)Decrease in inventories (or deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)

25、Increase in operating payables (or deduct:decrease) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76)cash at the end of the period 77)Less:cash at the beginning of the period 78)Plus:cash equivalents

26、at the end of the period 79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents   Reference：BBS.KJ86.COM發表評論 | 舉報日志 閱讀(3871)| 評論(31) 1.1樓扈永福 2008-02-27 10:08 回復 o 發站內信 還好，就是看不懂，有沒有中英文對照的！ 2.2樓扈永福 2008-02-27 10:13 回復 o 發站內信 現金流量表Cash Flows

27、Statement Prepared by:Period: Unit: Items 1.Cash Flows from Operating Activities: 01)Cash received from sales of goods or rendering of services 02)Rental received Value added tax on sales received and refunds of value 03)added tax paid 04)Refund of other taxes and levy other than value added tax 07)

28、Other cash received relating to operating activities 08)Sub-total of cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12)Value added tax on purchases paid 13)Income tax paid 14)Taxes paid other than value added tax and inco

29、me tax 17)Other cash paid relating to operating activities 18)Sub-total of cash outflows 19)Net cash flows from operating activities 2.Cash Flows from Investing Activities: 20)Cash received from return of investments 21)Cash received from distribution of dividends or profits 22)Cash received from bo

30、nd interest income Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets 26)Other cash received relating to investing activities 27)Sub-total of cash inflows Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets 29)Cash paid to ac

31、quire equity investments 30)Cash paid to acquire debt investments 33)Other cash paid relating to investing activities 34)Sub-total of cash outflows 35)Net cash flows from investing activities 3.Cash Flows from Financing Activities: 36)Proceeds from issuing shares 37)Proceeds from issuing bonds 38)Pr

32、oceeds from borrowings 41)Other proceeds relating to financing activities 42)Sub-total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46)Cash payments of interest expenses 47)Ca

33、sh payments for finance leases 48)Cash payments for reduction of registered capital 51)Other cash payments relating to financing activities 52)Sub-total of cash outflows 53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equi

34、valents Supplemental Information 1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments 56)Repayment of debts by the transfer of fixed assets 57)Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59)Repayments of debts by the

35、transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 62)Net profit 63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets 66)and other lo

36、ng-term assets (or deduct:gains) 67)Losses on scrapping of fixed assets 68)Financial expenses 69)Losses arising from investments (or deduct:gains) 70)Defered tax credit (or deduct:debit) 71)Decrease in inventories (or deduct：increase) 72)Decrease in operating receivables (or deduct:increase) 73)Incr

37、ease in operating payables (or deduct:decrease) 74)Net payment on value added tax (or deduct:net receipts 75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents 76)cash at the end of the period 77)Less:cash at the beginning of the period 78)Plus:cash equivalents at t

38、he end of the period 79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents 現金流量表的現金流量聲明 擬制人：時間：單位： 項目 1.cash流量從經營活動： 01 ）所收到的現金從銷售貨物或提供勞務 02 ）收到的租金 增值稅銷售額收到退款的價值 03 ）增值稅繳納 04 ）退回的其他稅收和征費以外的增值稅 07 ）其他現金收到有關經營活動 08 ）分，總現金流入量 09 ）用現金支付的商品和服務 10 ）用現金支付經營租賃

39、11 ）用現金支付，并代表員工 12 ）增值稅購貨支付 13 ）所得稅的繳納 14 ）支付的稅款以外的增值稅和所得稅 17 ）其他現金支付有關的經營活動 18 ）分，總的現金流出 19 ）凈經營活動的現金流量 2.cash流向與投資活動： 20 ）所收到的現金收回投資 21 ）所收到的現金從分配股利，利潤 22 ）所收到的現金從國債利息收入 現金凈額收到的處置固定資產，無形資產 23 ）資產和其他長期資產 26 ）其他收到的現金與投資活動 27 ）小計的現金流入量 用現金支付購建固定資產，無形資產 28 ）和其他長期資產 29 ）用現金支付，以獲取股權投資 30 ）用現金支付收購債權投資 33

40、 ）其他現金支付的有關投資活動 34 ）分，總的現金流出 35 ）的凈現金流量，投資活動產生 3.cash流量籌資活動： 36 ）的收益，從發行股票 37 ）的收益，由發行債券 38 ）的收益，由借款 41 ）其他收益有關的融資活動 42 ） ，小計的現金流入量 43 ）的現金償還債務所支付的 44 ）現金支付的費用，對任何融資活動 45 ）支付現金，分配股利或利潤 46 ）以現金支付的利息費用 47 ）以現金支付，融資租賃 48 ）以現金支付，減少注冊資本 51 ）其他現金收支有關的融資活動 52 ）分，總的現金流出 53 ）的凈現金流量從融資活動 4.effect的外匯匯率變動對現金 增加

41、現金和現金等價物 補充資料 1.investing活動和籌資活動，不參與 現金收款和付款 56 ）償還債務的轉讓固定資產 57 ）償還債務的轉移投資 58 ）投資在形成固定資產 59 ）償還債務的轉移庫存量 2.reconciliation凈利潤現金流量從經營 活動 62 ）凈利潤 63 ）補充規定的壞帳或不良債務注銷 64 ）固定資產折舊 65 ）無形資產攤銷 損失處置固定資產，無形資產 66 ）和其他長期資產（或減：收益） 67 ）損失固定資產報廢 68 ）財務費用 69 ）引起的損失由投資管理（或減：收益） 70 ） defered稅收抵免（或減：借記卡） 71 ）減少存貨（或減：增加）

42、 72 ）減少經營性應收（或減：增加） 73 ）增加的經營應付賬款（或減：減少） 74 ）凈支付的增值稅（或減：收益凈額 75 ）凈經營活動的現金流量 增加現金和現金等價物 76 ）的現金，在此期限結束 77 ）減：現金期開始 78 ）加：現金等價物在此期限結束 79 ）減：現金等價物期開始 80 ） ，凈增加現金和現金等價物 3.3樓扈永福 2008-02-27 10:14 回復 o 發站內信 項目項目 貨幣資金現金 短期投資短期投資 應收票據應收票據 應收股利應收股息 應收利息應收利息 應收帳款應收賬款 其他應收款其他應收款 預付帳款預付帳戶 期貨保證金未來的保證 應收補貼款免稅額應收款 應收出口退稅出口退稅應收款 存貨清單 其中：原材料包括：原料 產成品（庫存商品） ，產成品 待攤費用，預付及待攤費用 待處理流動資產凈損失不了了之g / L的對流動資產 一年內到期的長期債權投資長期債券投資下降，是由于在一個yaear 其他流動資產其他流動資產 流動資產合計流動資產