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1、完整英文版资产负债表、利润表及现金流量表完整英文版资产负债表、利润表及现金流量表Balance SheetBalance Sheet资产负债表ITEMITEM 项 目CashCash货币资金Short term investmentsShort term investments短期投资Notes receivableNotes receivable应收票据Dividend receivableDividend receivable应收股利Interest receivableInterest receivable应收利息Accounts receivableAccounts receivabl
2、e应收帐款Other receivablesOther receivables其他应收款Accounts prepaidAccounts prepaid预付帐款Future guaranteeFuture guarantee期货保证金Allowance receivableAllowance receivable应收补贴款Export drawback receivableExport drawback receivable应收出口退税InventoriesInventories存货Including:Raw materialsIncluding:Raw materials其中：原材料Fini
3、shed goodsFinished goods产成品(库存商品)Prepaid and deferred expensesPrepaid and deferred expenses待摊费用Unsettled G/L on current assetsUnsettled G/L on current assets待处理流动资产净损失Long-term debenture investment falling due in a yearLong-term debenture investment falling due in a year一年内到期的长期债权投资Other current ass
4、etsOther current assets其他流动资产Total current assetsTotal current assets流动资产合计Long-term investmentLong-term investment：长期投资：Including long term equity investmentIncluding long term equity investment其中:长期股权投资Long term securities investmentLong term securities investment长期债权投资Incorporating price differen
5、ceIncorporating price difference*合并价差Total long-term investmentTotal long-term investment长期投资合计Fixed assets-costFixed assets-cost固定资产原价Less:Accumulated DepreciationLess:Accumulated Depreciation减：累计折旧Fixed assets-net valueFixed assets-net value固定资产净值Less:Impairment of fixed assetsLess:Impairment of f
6、ixed assets减：固定资产减值准备Net value of fixed assetsNet value of fixed assets固定资产净额Disposal of fixed assetsDisposal of fixed assets固定资产清理Project materialProject material工程物资Construction in ProgressConstruction in Progress在建工程Unsettled G/L on fixed assetsUnsettled G/L on fixed assets待处理固定资产净损失Total tangibl
7、e assetsTotal tangible assets固定资产合计Intangible assetsIntangible assets无形资产Including and use rightsIncluding and use rights其中:土地使用权Deferred assetsDeferred assets递延资产长期待摊费用Including:Fixed assets repairIncluding:Fixed assets repair其中:固定资产修理Improvement expenditure of fixed assetsImprovement expenditure o
8、f fixed assets固定资产改进支出Other long term assetsOther long term assets其他长期资产Among it:Among it:Specially approved reserving materialsSpecially approved reserving materials其中:特准储藏物资Total intangible assets and other assetsTotal intangible assets and other assets无形及其他资产合计Deferred assets debitsDeferred asset
9、s debits递延税款借项Total AssetsTotal Assets资 产 总 计Balance SheetBalance Sheet资产负债表(续表)ITEMITEM项 目Short-term loansShort-term loans短期借款Notes payableNotes payable应付票款Accounts payab1eAccounts payab1e应付帐款Advances from customersAdvances from customers预收帐款Accrued wagesAccrued wages应付工资Welfare payableWelfare paya
10、ble 应付福利费Profits payableProfits payable应付利润(股利)Taxes payableTaxes payable应交税金Other payable to governmentOther payable to government其他应交款Other creditorsOther creditors其他应付款Provision for expensesProvision for expenses预提费用Accrued liabilitiesAccrued liabilities预计负债Long term liabilities due within one ye
11、arLong term liabilities due within one year一年内到期的长期负债Other current liabilitiesOther current liabilities其他流动负债Total current liabilitiesTotal current liabilities流动负债合计Long-term loans payableLong-term loans payable长期借款Bonds payableBonds payable应付债券long-term accounts payablelong-term accounts payable长期应
12、付款Special accounts payableSpecial accounts payable专项应付款Other long-term liabilitiesOther long-term liabilities其他长期负债Including:Special reserve fundIncluding:Special reserve fund其中:特准储藏资金Total long term liabilitiesTotal long term liabilities长期负债合计Deferred taxation creditDeferred taxation credit递延税款贷项To
13、tal liabilitiesTotal liabilities负 债 合 计Minority interestsMinority interests*少数股东权益Subscribed CapitalSubscribed Capital实收资本(股本)National capitalNational capital国家资本Collective capitalCollective capital集体资本Legal personsLegal persons/entity capital/entity capital法人资本Including:State-Including:State-owned
14、legal persons capitalowned legal persons capital其中:国有法人资本Collective legal persons capitalCollective legal persons capital集体法人资本Personal capitalPersonal capital个人资本Foreign businessmens capitalForeign businessmens capital外商资本Capital surplusCapital surplus资本公积surplus reservesurplus reserve盈余公积Including
15、:Including:statutory surplus reservestatutory surplus reserve其中:法定盈余公积public welfare fundpublic welfare fund公益金Supplermentary current capitalSupplermentary current capital补充流动资本Unaffirmed investment lossUnaffirmed investment loss*未确认的投资损失以“-号填列Retained earningsRetained earnings未分配利润Converted differe
16、nce in Foreign Currency StatementsConverted difference in Foreign Currency Statements外币报表折算差额Total shareTotal shareholders equityholders equity 所有者权益合计Total Liabilities&EquityTotal Liabilities&Equity负债及所有者权益总计INCOME STATEMENTINCOME STATEMENT利润表ITEMSITEMS项 目Sales of productsSales of products产品销售收入Inc
17、ludingIncluding：Export salesExport sales其中：出口产品销售收入LessLess：Sales discount and allowancesSales discount and allowances减：销售折扣与折让Net sales of productsNet sales of products产品销售净额LessLess：Sales taxSales tax减：产品销售税金Cost of salesCost of sales产品销售本钱IncludingIncluding：Cost of export salesCost of export sale
18、s其中：出口产品销售本钱Gross profit on salesGross profit on sales产品销售毛利LessLess：Selling expensesSelling expenses减：销售费用General and administrative expensesGeneral and administrative expenses管理费用Financial expensesFinancial expenses财务费用IncludingIncluding：Interest expenses(minus interest income)Interest expenses(mi
19、nus interest income)其中：利息支出(减利息收入)Exchange losses(minus exchange gains)Exchange losses(minus exchange gains)汇兑损失(减汇兑收益)Profit on salesProfit on sales产品销售利润AddAdd：profit from other operationsprofit from other operations加：其他业务利润Operating profitOperating profit营业利润AddAdd：Income on investmentIncome on i
20、nvestment加：投资收益AddAdd：Non-operating incomeNon-operating income加：营业外收入LessLess：Non-operating expensesNon-operating expenses减：营业外支出AddAdd：adjustment of loss and gain for previous yearsadjustment of loss and gain for previous years加：以前年度损益调整Total profitTotal profit利润总额LessLess：Income taxIncome tax减：所得税
21、Net profitNet profit净利润Cash Flows StatementCash Flows Statement现金流量表Prepared by:Prepared by:Period:Unit:Period:Unit:拟制人：时间：单位：ItemsItems工程工程1.Cash Flows from Operating Activities:1.Cash Flows from Operating Activities:cash 流量从经营活动：01)Cash received from sales of goods or rendering of services01)Cash
22、received from sales of goods or rendering of services所收到的现金从销售货物或提供劳务02)Rental received02)Rental received收到的租金Value added tax on sales received and refunds of valueValue added tax on sales received and refunds of value 增值税销售额收到退款的价值03)added tax paid03)added tax paid增值税缴纳04)Refund of other taxes and
23、levy other than value added tax04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities07)Other cash received relating to operating activities 其他现金收到有关经营活动08)Sub-total of cash inflows08)Sub-total of cash inflows 分，总现金流入量09)Ca
24、sh paid for goods and services09)Cash paid for goods and services用现金支付的商品和效劳10)Cash paid for operating leases10)Cash paid for operating leases用现金支付经营租赁11)Cash paid to and on behalf of employees11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid12)Value added tax
25、 on purchases paid增值税购货支付13)Income tax paid13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities17)Other cash paid relating to operating activities 其他现金支
26、付有关的经营活动18)Sub-total of cash outflows18)Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities:2.Cash Flows from Investing Activities:所收到的现金收回投资20)Cash received from return of investment
27、s20)Cash received from return of investments所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits21)Cash received from distribution of dividends or profits所收到的现金从国债利息收入22)Cash received from bond interest income22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产Net cash r
28、eceived from disposal of fixed assets,intangible cashNet cash received from disposal of fixed assets,intangible cash 流向与投资活动23)assets and other long-term assets23)assets and other long-term assets资产和其他长期资产26)Other cash received relating to investing activities26)Other cash received relating to inves
29、ting activities其他收到的现金与投资活动27)Sub-total of cash inflows27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets,Cash paid to acquire fixed assets,intangible assetsintangible assets用现金支付购建固定资产，无形资产28)and other long-term assets28)and other long-term assets和其他长期资产29)Cash paid to acquire eq
30、uity investments29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments30)Cash paid to acquire debt investments用现金支付收购债权投资33)Other cash paid relating to investing activities33)Other cash paid relating to investing activities其他现金支付的有关投资活动34)Sub-total of cash ou
31、tflows34)Sub-total of cash outflows分，总的现金流出35)Net cash flows from investing activities35)Net cash flows from investing activities投资活动产生的净现金流量，3.Cash Flows from Financing Activities:3.Cash Flows from Financing Activities:cash 流量筹资活动：36)Proceeds from issuing shares36)Proceeds from issuing shares从发行股票的
32、收益，37)Proceeds from issuing bonds37)Proceeds from issuing bonds由发行债券的收益，38)Proceeds from borrowings38)Proceeds from borrowings由借款的收益，41)Other proceeds relating to financing activities41)Other proceeds relating to financing activities其他收益有关的融资活动42)Sub-total of cash inflows42)Sub-total of cash inflows
33、小计的现金流入量43)Cash repayments of amounts borrowed43)Cash repayments of amounts borrowed的现金归还债务所支付的44)Cash payments of expenses on any financing activities44)Cash payments of expenses on any financing activities对任何融资活动现金支付的费用，45)Cash payments for distribution of dividends or profits45)Cash payments for
34、distribution of dividends or profits分配股利或利润支付现金，46)Cash payments of interest expenses46)Cash payments of interest expenses 以现金支付的利息费用47)Cash payments for finance leases47)Cash payments for finance leases融资租赁以现金支付，48)Cash payments for reduction of registered capital48)Cash payments for reduction of r
35、egistered capital减少注册资本以现金支付，51)Other cash payments relating to financing activities51)Other cash payments relating to financing activities 其他现金收支有关的融资活动52)Sub-total of cash outflows52)Sub-total of cash outflows分，总的现金流出53)Net cash flows from financing activities53)Net cash flows from financing activ
36、ities 从融资活动的净现金流量4.Effect of Foreign Exchange Rate Changes on Cash4.Effect of Foreign Exchange Rate Changes on Casheffect 的外汇汇率变动对现金5.Net Increase in Cash and Cash Equivalents5.Net Increase in Cash and Cash Equivalentsnet 增加现金和现金等价物Supplemental InformationSupplemental Information补充资料1.Investing and
37、Financing Activities that do not Involve inInvesting and Financing Activities that do not Involve inCash Receipts and PaymentsCash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动56)Repayment of debts by the transfer of fixed assets56)Repayment of debts by the transfer of fixed assets 归还债务的转让固定资产57)Repaym
38、ent of debts by the transfer of investments57)Repayment of debts by the transfer of investments 归还债务的转移投资58)Investments in the form of fixed assets58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of inventories59)Repayments of debts by the transfer of invento
39、ries 归还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from Operating Activities2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动62)Net profit62)Net profit净利润63)Add provision for bad debt or bad debt written off63)Add provision for bad debt or bad debt writt
40、en off 补充规定的坏帐或不良债务注销64)Depreciation of fixed assets64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets65)Amortization of intangible assets无形资产摊销Losses on disposal of fixed assets,intangible assetsLosses on disposal of fixed assets,intangible assets损失处置固定资产，无形资产66)and other lon
41、g-term assets(or deduct:gains)66)and other long-term assets(or deduct:gains)和其他长期资产或减：收益67)Losses on scrapping of fixed assets67)Losses on scrapping of fixed assets损失固定资产报废68)Financial expenses68)Financial expenses财务费用69)Losses arising from investments(or deduct:gains)69)Losses arising from investme
42、nts(or deduct:gains)引起的损失由投资管理或减：收益70)Defered tax credit(or deduct:debit)70)Defered tax credit(or deduct:debit)defered 税收抵免或减：借记卡71)Decrease in inventories(or deduct71)Decrease in inventories(or deduct：increase)increase)减少存货或减：增加72)Decrease in operating receivables(or deduct:increase)72)Decrease in
43、operating receivables(or deduct:increase)减少经营性应收或减：增加73)Increase in operating payables(or deduct:decrease)73)Increase in operating payables(or deduct:decrease)增加的经营应付账款或减：减少74)Net payment on value added tax(or deduct:net receipts74)Net payment on value added tax(or deduct:net receipts 净支付的增值税或减：收益净额
44、75)Net cash flows from operating activities75)Net cash flows from operating activities净经营活动的现金流量3.Net Increase in Cash and Cash Equivalents3.Net Increase in Cash and Cash Equivalentsnet 增加现金和现金等价物76)cash at the end of the period76)cash at the end of the period在此期限结束的现金，77)Less:cash at the beginning
45、of the period77)Less:cash at the beginning of the period减：现金期开始78)Plus:cash equivalents at the end of the period78)Plus:cash equivalents at the end of the period 加：现金等价物在此期限结束79)Less:cash equivalents at the beginning of the period79)Less:cash equivalents at the beginning of the period减：现金等价物期开始80)Ne
46、t increase in cash and cash equivalents80)Net increase in cash and cash equivalents净增加现金和现金等价物一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashiers cheque银行汇票 Bank draft信用卡 Credit card信用证保证
47、金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments-stock债券 Short-term investments-corporate bonds基金 Short-term investments-corporate funds其他 Short-term investments-other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据
48、 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable库存资产 Inventories物资采购 Supplies purchasing原材料 Raw
49、materials包装物 Wrappage低值易耗品 Low-value consumption goods材料本钱差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process-outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell
50、 the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term inv