1、精選優質文檔-傾情為你奉上英文會計報表: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所屬月份 Reporting Period報出日期 Submit Date資產負債表Balance Sheet Assets Current Assets Bank and Cash Current Investment一年內到期委托貸款

2、Entrusted loan receivable due within one year減：一年內到期 Less: Impairment for Entrusted loan receivable due within one year減： Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable應收利息 Interest receivable Account receivabl

3、e減：應收賬款 Less: Bad debt provision for Account receivable Net bal of Account receivable Other receivable減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable其他應收款凈額 Net bal of Other receivable Prepayment Subsidy receivable Inventory減： Less: Provision for Inventor

4、y存貨凈額 Net bal of Inventory已完工尚未結算款 Amount due from customer for contract work Deferred Expense一年內到期的 Long-term debt investment due within one year一年內到期的應收融資租賃款 Finance lease receivables due within one year Other current assets Total current assets長期投資 Long-term investment Lo

5、ng-term equity investment委托貸款 Entrusted loan receivable長期債權投資 Long-term debt investment長期投資合計 Total for long-term investment減： Less: Impairment for long-term equity investment減：長期債權投資 Less: Impairment for long-term debt investment減：委托貸款減值準備 Less: Provision for entrusted loan receivable長期投資

6、凈額 Net bal of long-term investment其中： Include: Goodwill (Negative goodwill)專心-專注-專業 Fixed assets Cost減：累計折舊 Less: Accumulated Depreciation Net bal減： Less: Impairment for fixed assets NBV of fixed assets Material holds for construction of fixed assets Construct

7、ion in progress減： Less: Impairment for construction in progress在建工程凈額 Net bal of construction in progress Fixed assets to be disposed of Total fixed assets及 Other assets & Intangible assets無形資產 Intangible assets減： Less: Impairment for intangible assets無形資產凈額 Net bal of i

8、ntangible assets Long-term deferred expense融資租賃未擔保余值 Finance lease Unguaranteed residual values融資租賃應收融資租賃款 Finance lease  其他長期資產 Other non-current assets無形及其他合計 Total other assets & intangible assets Deferred Tax Deferred Tax assets資產總計 Total assets負債及所有者（或股東）權益 Liability &am

9、p; Equity流動負債 Current liability Short-term loans Notes payable Accounts payable已結算尚未完工款 Advance from customers Payroll payable Welfare payable Dividend payable Taxes payable Other fees payable Other payable Accrued Expense Provision De

10、ferred Revenue一年內到期的長期負債 Long-term liability due within one year Other current liability流動 Total current liability長期負債 Long-term liability Long-term loans Bonds payable Long-term payable Grants & Subsidies received Other long-term liability長期負債合計 Total long-ter

11、m liability遞延稅項 Deferred Tax Deferred Tax liabilities負債合計 Total liability Minority interests所有者權益（或股東權益） Owners Equity實收資本（或股本） Paid in capital減；已歸還投資 Less: Capital redemption實收資本（或股本）凈額 Net bal of Paid in capital資本公積 Capital Reserves Surplus Reserves其中： Include: Statutory reserv

12、es Unrealised investment losses未分配利潤 Retained profits after appropriation其中： Include: Profits for the year Translation reserve所有者（或股東）權益合計 Total Equity負債及所有者（或股東）權益合計 Total Liability & Equity損益表Income statement and profit appropriation一、 Revenue減： Less: Cost of Sales

13、0;Sales Tax二、（虧損以“”填列） Gross Profit ( - means loss)加： Add: Other operating income減：其他業務支出 Less: Other operating expense減： Selling & Distribution expense管理費用  Finance expense三、（虧損以“”填列） Profit from operation ( - means loss)加：投資收益（虧損以“”填列） Add: Investment income Subsidy In

14、come Non-operating income減： Less: Non-operating expense四、（虧損總額以“”填列） Profit before Tax減： Less: Income tax Minority interest加：未確認投資損失 Add: Unrealised investment losses五、（以“”填列） Net profit ( - means loss)加：年初未分配利潤 Add: Retained profits其他轉入 Other transfer-in六、可供分配的利潤 Profit availabl

15、e for distribution( - means loss)減：提取 Less: Appropriation of statutory surplus reserves提取法定公益金 Appropriation of statutory welfare fund提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund提取儲備基金 Appropriation of reserve fund提取 Appropriation of enterprise expansion fund Capital

16、redemption七、可供投資者分配的利潤 Profit available for owners' distribution減： Less: Appropriation of preference share's dividend提取 Appropriation of discretionary surplus reserve Appropriation of ordinary share's dividend轉作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to p

17、aid in capital八、未分配利潤 Retained profit after appropriation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 operating divisions or investments2 自然災害發生損失 Losses from natural disaster3 增加（或減少） Increase (decrease) in profit due to changes in accounting policies4 增加（或減

18、少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates5  Losses from debt restructuring流量表Cash Flow 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收到的其他與經營活動有關的現金

19、 Cash received relating to other 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 or receiving 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 Tax payments支付的其他與經營活動有關的現金 Cash paid relating to other operating activities現金流出小計 Sub-total of

20、cash outflows經營活動產生的 Net Cash Flow from Operating Activities二、投資活動產生的現金流量： Cash Flow from Investing 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 invest

21、ments income處置、和其他而收到的現金凈額 Net cash received from disposal of fixed assets, intangible 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 Cash received relating to other investing activities現金流入小計 Sub-total of cash inflows購建、和其他所支付的現金 Cash paid to

22、acquire fixed assets, intangible assets and other long-term assets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 Cash payments relating to other 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 Flow from Investing Activities三、籌資活動產生的現金流量： Cash Flow from Financing

23、 Activities:吸收投資所收到的現金 Cash received by investors借款所收到的現金 Cash 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 Repayments of borrowings其

24、中：償還金融機構債務所支付的現金 Include: Repayments of financial 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 Cash payments relating to other 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

25、變動對現金的影響額 Effect of Foreign Currency Translation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 Impairment

26、 losses on assets Depreciation of fixed assets Amortisation of intangible assets長期待攤費用攤銷 Amortisation of long-term deferred expenses減少（減：增加） Decrease (increase) in deferred expenses增加（減：減少） Increase (decrease) in accrued expenses處置固定資產、無形資產和其他的損失（減、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定資產報廢損失 Losses on write-off of fixed assets財務費用 Finance expense (income)投資損失（減、收益） Losses (gains) arising from investments貸款（減、借項）