《新准则英文会计报表大全11001.docx》由会员分享，可在线阅读，更多相关《新准则英文会计报表大全11001.docx（24页珍藏版）》请在taowenge.com淘文阁网|工程机械CAD图纸|机械工程制图|CAD装配图下载|SolidWorks_CaTia_CAD_UG_PROE_设计图分享下载上搜索。
1、新准则英文会计计报表：成本本122 50001生产成本本produuctionn costt123 51001制造费用用cost of prroducttion124 52001劳务成本本serviice coost125 53001研发支出出reseaarch aand deeveloppment expennditurres126 54001工程施工工建造承包商商专用enggineerring cconstrructioon excclusivvely ffor coonstruuctionn conttractoor127 54002工程结算算建造承包商商专用enggineerring
2、ssettleement excluusivelly forr consstructtion ccontraactor128 54003机械作业业建造承包商商专用mecchaniccal opperatiion exxclusiively for cconstrructioon conntracttor新准则英文会计计报表：所有有者权益115 40001实收资本本paid-up caapitall116 40002资本公积积contrributeed surrplus117 41001盈余公积积earneed surrplus119 41003本年利润润profiit forr the cur
3、reent yeear120 41004利润分配配alloccationn of pprofitts121 42001库存股ttreasuury sttock新准则英文会计计报表：资产产1 1001库库存现金caash onn handd2 1002银银行存款baank deepositt5 1015其其他货币资金金otherr moneetary capittal9 1101交交易性金融资资产trannsactiion moonetarry asssets11 11211应收票据nnotes receiivablee12 11222应收账款AAccounnt recceivabble13 1
4、1233预付账款aaccounnt preepaid14 11311应收股利ddivideend reeceivaable15 11322应收利息aaccrueed intterestt receeivablle21 12311其他应收款款accouunts rreceivvable-otherrs22 12411坏账准备hhad deebts rreservve28 14011材料采购pprocurrementt of mmateriials29 14022在途物资mmateriials iin traansit30 14033原材料raaw matterialls32 14066库存商品c
5、commoddity sstockss33 14077发出商品ggoods in trransitt36 14122包装物及低低值易耗品wwrappaage annd loww valuue andd easiily woornoutt artiicles42 14611存货跌价准准备reseerve aagainsst stoock prrice ddeclinning45 15211持有至到期期投资holld invvestmeent duue46 15222持有至到期期投资减值准准备holdd inveestmennt duee reduuctionn reseerve47 15233可
6、供出售金金融资产fiinanciial asssets availlable for ssale48 15244长期股权投投资longg-termm stocck ownnershiip invvestmeent49 15255长期股权投投资减值准备备long-term stockk owneershipp inveestmennt redductioon resserve50 15266投资性房地地产inveestmennt reaal easstate51 15311长期应收款款long-term accouunt reeceivaable52 15411未实现融资资收益unrrealiz
7、zed fiinanciing inncome54 16011固定资产ppermannent aassetss55 16022累计折旧aaccumuulatedd deprreciattion56 16033固定资产减减值准备peermaneent asssets reducction reserrve57 16044在建工程cconstrructioon in proceess58 16055工程物资eengineeer maateriaal59 16066固定资产清清理dispposal of fiixed aassetss60 16111融资租赁资资产租赁专用用finanncial le
8、asiing asssets excluusivelly forr leassing61 16122未担保余值值租赁专用uunguarranteeed ressiduall valuue excclusivvely ffor leeasingg62 16211生产性生物物资产农业专专用prodductivve livving aassetss excllusiveely foor agrricultture63 16222生产性生物物资产累计折折旧农业专用用produuctivee liviing asssets accummulateed deppreciaation excluusivel
9、ly forr agriicultuure64 16233公益性生物物资产农业专专用non-profiit livving aassetss excllusiveely foor agrricultture65 16311油气资产石石油天然气开开采专用oiil andd gas assetts excclusivvely ffor oiil andd gas explooitatiion66 16322累计折耗石石油天然气开开采专用acccumullated depleetion excluusivelly forr oil and ggas exxploittationn67 17011无形
10、资产iintanggible assetts68 17022累计摊销aaccumuulatedd amorrtizattion69 17033无形资产减减值准备inntangiible aassetss reduuctionn reseerve70 17111商誉bussinesss repuutatioon71 18011长期待摊费费用longg-termm defeerred expennses72 18111递延所得税税资产defferredd incoome taax asssets73 19011待处理财产产损溢waiiting assetts proofit aand looss新
11、准则英文会计计报表：共同同类112 31001衍生工具具derivvativee tooll113 32001套期工具具arbittrage tool114 32002被套期项项目arbiitragee projject一、企业财务会会计报表封面面 FINAANCIALL REPOORT COOVER 报表所属期期间之期末时时间点 Peeriod Endedd 所属月份 Reporrting Periood 报出日期 Submiit Datte 记账本位币币币种 Loocal RReportting CCurrenncy 审核人 VVerifiier 填表人 PPreparrer 二、资产负负
12、债表 Baalancee Sheeet 资产 Asssets 流动资产 Curreent Asssets 货币资金 Bank and CCash 短期投资 Curreent Innvestmment 一年内到期期委托贷款 Entruusted loan receiivablee due withiin onee yearr 减：一年内内到期委托贷贷款减值准备备 Lesss: Imppairmeent foor Enttrusteed loaan recceivabble duue witthin oone yeear 减：短期投投资跌价准备备 Lesss: Imppairmeent foor
13、currrent invesstmentt 短期投资净净额 Nett bal of cuurrentt inveestmennt 应收票据 Notess receeivablle 应收股利 Dividdend rreceivvable 应收利息 Interrest rreceivvable 应收账款 Accouunt reeceivaable 减：应收账账款坏账准备备 Lesss: Badd debtt provvisionn for Accouunt reeceivaable 应收账款净净额 Nett bal of Acccountt receeivablle 其他应收款款 Otheer r
14、ecceivabble 减：其他应应收款坏账准准备 Lesss: Baad debbt proovisioon forr Otheer recceivabble 其他应收款款净额 Neet ball of OOther receiivablee 预付账款 Prepaaymentt 应收补贴款款 Subssidy rreceivvable 存货 Innventoory 减：存货跌跌价准备 LLess: Proviision for IInventtory 存货净额 Net bbal off Inveentoryy 已完工尚未未结算款 AAmountt due from custoomer ffo
15、r coontracct worrk 待摊费用 Deferrred EExpensse 一年内到期期的长期债权权投资 Loong-teerm deebt innvestmment ddue wiithin one yyear 一年内到期期的应收融资资租赁款 FFinancce leaase reeceivaables due wwithinn one year 其他流动资资产 Othher cuurrentt asseets 流动资产合合计 Tottal cuurrentt asseets 长期投资 Long-term invesstmentt 长期股权投投资 Lonng-terrm equu
16、ity iinvesttment 委托贷款 Entruusted loan receiivablee 长期债权投投资 Lonng-terrm debbt invvestmeent 长期投资合合计 Tottal foor lonng-terrm invvestmeent 减：长期股股权投资减值值准备 Leess: IImpairrment for llong-tterm eequityy inveestmennt 减：长期债债权投资减值值准备 Leess: IImpairrment for llong-tterm ddebt iinvesttment 减：委托贷贷款减值准备备 Lesss: Pr
17、oovisioon forr entrrustedd loann receeivablle 长期投资净净额 Nett bal of loong-teerm innvestmment 其中：合并并价差 Inncludee: Gooodwilll (Neggativee gooddwill) 固定资产 Fixedd asseets 固定资产原原值 Cosst 减：累计折折旧 Lesss: Acccumullated Depreeciatiion 固定资产净净值 Nett bal 减：固定资资产减值准备备 Lesss: Imppairmeent foor fixxed asssets 固定资产净净额
18、 NBVV of ffixed assetts 工程物资 Materrial hholds for cconstrructioon of fixedd asseets 在建工程 Consttructiion inn proggress 减：在建工工程减值准备备 Lesss: Imppairmeent foor connstrucction in prrogresss 在建工程净净额 Nett bal of coonstruuctionn in pprogreess 固定资产清清理 Fixxed asssets to bee dispposed of 固定资产合合计 Tottal fiixed
19、aassetss 无形资产及及其他资产 Otherr asseets & Intanngiblee asseets 无形资产 Intanngiblee asseets 减：无形资资产减值准备备 Lesss: Imppairmeent foor inttangibble asssets 无形资产净净额 Nett bal of inntangiible aassetss 长期待摊费费用 Lonng-terrm defferredd expeense 融资租赁未担保余余值 Finnance leasee Unnguaraanteedd resiidual valuees 融资租赁应收融资资租赁款 F
20、Financce leaase Receiivablees 其他长期资资产 Othher noon-currrent assetts 无形及其他他长期资产合合计 Tottal otther aassetss & inntangiible aassetss 递延税项 Deferrred TTax 递延税款借借项 Defferredd Tax assetts 资产总计 Totall asseets 负债及所有有者（或股东东）权益 LLiabillity & Equiity 流动负债 Curreent liiabiliity 短期借款 Shortt-termm loanns 应付票据 Notess
21、payaable 应付账款 Accouunts ppayablle 已结算尚未未完工款 预收账款 Advannce frrom cuustomeers 应付工资 Payrooll paayablee 应付福利费费 Welffare ppayablle 应付股利 Dividdend ppayablle 应交税金 Taxess payaable 其他应交款款 Otheer feees payyable 其他应付款款 Otheer payyable 预提费用 Accruued Exxpensee 预计负债 Proviision 递延收益 Deferrred RRevenuue 一年内到期期的长期负债
22、债 Longg-termm liabbilityy due withiin onee yearr 其他流动负负债 Othher cuurrentt liabbilityy 流动负债合合计 Tottal cuurrentt liabbilityy 长期负债 Long-term liabiility 长期借款 Long-term loanss 应付债券 Bondss payaable 长期应付款款 Longg-termm payaable 专项应付款款 Grannts & Subsiidies receiived 其他长期负负债 Othher loong-teerm liiabiliity 长期负
23、债合合计 Tottal loong-teerm liiabiliity 递延税项 Deferrred TTax 递延税款贷贷项 Defferredd Tax liabiilitiees 负债合计 Totall liabbilityy 少数股东权权益 Minnorityy inteerestss 所有者权益益（或股东权权益） Owwners Equiity 实收资本（或或股本） PPaid iin cappital 减；已归还还投资 Leess: CCapitaal reddemptiion 实收资本（或或股本）净额额 Net bal oof Paiid in capittal 资本公积 Cap
24、ittal Reeservees 盈余公积 Surpllus Reeservees 其中：法定定公益金 IIncludde: Sttatutoory reeservees 未确认投资资损失 Unnrealiised iinvesttment lossees 未分配利润润 Retaained profiits affter aapproppriatiion 其中：本年年利润 Inncludee: Proofits for tthe yeear 外币报表折折算差额 TTransllationn reseerve 所有者（或或股东）权益益合计 Tootal EEquityy 负债及所有有者（或股东东
25、）权益合计计 Totaal Liaabilitty & EEquityy 三、利润及及利润分配表表 Incoome sttatemeent annd proofit aapproppriatiion 一、主营业业务收入 RRevenuue 减：主营业业务成本 LLess: Cost of Saales 主营业务税税金及附加 Saless Tax 二、主营业业务利润（亏亏损以“”填填列） Grross PProfitt ( - meanss losss) 加：其他业业务收入 AAdd: OOther operaating incomme 减：其他业业务支出 LLess: Otherr operr
26、atingg expeense 减：营业费费用 Sellling & Disstribuution expennse 管理费用 G&A eexpensse 财务费用 Finannce exxpensee 三、营业利利润（亏损以以“”填列列） Proofit ffrom ooperattion ( - meeans lloss) 加：投资收收益（亏损以以“”填列列） Addd: Invvestmeent inncome 补贴收入 Subsiidy Inncome 营业外收入入 Non-operaating incomme 减：营业外外支出 Leess: NNon-opperatiing exxp
27、ensee 四、利润总总额（亏损总总额以“”填填列） Prrofit beforre Taxx 减：所得税税 Lesss: Inccome ttax 少数股东损损益 Minnorityy inteerest 加：未确认认投资损失 Add: Unreaalisedd inveestmennt lossses 五、净利润润（净亏损以以“”填列列） Nett proffit ( - meaans looss) 加：年初未未分配利润 Add: Retaiined pprofitts 其他转入 Otherr trannsfer-in 六、可供分分配的利润 Profiit avaailablle forr
28、 disttributtion( - meaans looss) 减：提取法法定盈余公积积 Lesss: Apppropriiationn of sstatuttory ssurpluus resservess 提取法定公公益金 Appproprriatioon of statuutory welfaare fuund 提取职工奖奖励及福利基基金 Apppropriiationn of sstaff incenntive and wwelfarre funnd 提取储备基基金 Apppropriiationn of rreservve funnd 提取企业发发展基金 AApproppriati
29、ion off enteerprisse exppansioon funnd 利润归还投投资 Cappital redemmptionn 七、可供投投资者分配的的利润 Prrofit availlable for oownerss disstribuution 减：应付优优先股股利 Less: Apprropriaation of prrefereence sshares divvidendd 提取任意盈盈余公积 AApproppriatiion off disccretioonary surpllus reeservee 应付普通股股股利 Appproprriatioon of ordinn
30、ary sshares divvidendd 转作资本（或或股本）的普普通股股利 Transsfer ffrom oordinaary shharess diviidend to paaid inn capiital 八、未分配配利润 Reetaineed proofit aafter approopriattion 补充资料： Suppplemenntary Inforrmatioon: 1 出售售、处置部门门或被投资单单位收益 GGains on diisposaal of operaating divissions or innvestmments 2 自然然灾害发生损损失 Lossse
31、s ffrom nnaturaal dissasterr 3 会计计政策变更增增加（或减少少）利润总额额 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting policcies 4 会计计估计变更增增加（或减少少）利润总额额 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting estimmates 5 债务务重组损失 Lossees froom debbt resstructturingg 现金流量表表 Cashh Floww St
32、attementt 一、经营活活动产生的现现金流量： Cash Flow from Operaating Activvitiess: 销售商品、提提供劳务收到到的现金 CCash rreceivved frrom saales oof gooods orr rendderingg servvices 收到的税费费返还 Reefundss of ttaxes 收到的其他他与经营活动动有关的现金金 Cashh receeived relatting tto othher opperatiing acctivitties 现金流入小小计 Subb-totaal of cash infloows 购买
33、商品、接接受劳务支付付的现金 CCash ppaid ffor gooods oor recceivinng serrvicess 支付给职工工以及为职工工支付的现金金 Cashh paidd to aand onn behaalf off emplloyeess 支付的各项项税费 Taax payymentss 支付的其他他与经营活动动有关的现金金 Cashh paidd relaating to otther ooperatting aactiviities 现金流出小小计 Subb-totaal of cash outfllows 经营活动产产生的现金流流量净额 NNet Caash F
34、llow frrom Opperatiing Acctivitties 二、投资活活动产生的现现金流量： Cash Flow from Invessting Activvitiess: 收回投资所所收到的现金金 Cashh receeived from dispoosal oof invvestmeents 处置子公司司和其他经营营单位收到的的现金 Caash reeceiveed froom dissposall of ssubsiddiary or otther ooperatting bbusineess unnits 取得投资收收益所收到的的现金 Caash reeceiveed fr
35、oom invvestmeents iincomee 处置固定资资产、无形资资产和其他长长期资产而收收到的现金净净额 Nett cashh receeived from dispoosal oof fixxed asssets, intaangiblle asssets aand otther llong-tterm aassetss 购买子公司司所收到的现现金 Cassh recceivedd by aacquissitionn of ssubsiddiary 收到的其他他与投资活动动有关的现金金 Cashh receeived relatting tto othher innvestiin
36、g acctivitties 现金流入小小计 Subb-totaal of cash infloows 购建固定资资产、无形资资产和其他长长期资产所支支付的现金 Cash paid to accquiree fixeed asssets, intanngiblee asseets annd othher loong-teerm asssets 投资所支付付的现金 CCash ppaid tto acqquire invesstmentts 支付的其他他与投资活动动有关的现金金 Cashh paymments relatting tto othher innvestiing acctivitti
37、es 现金流出小小计 Subb-totaal of cash outfllows 投资活动产产生的现金流流量净额 NNet Caash Fllow frrom Innvestiing Acctivitties 三、筹资活活动产生的现现金流量： Cash Flow from Finanncing Activvitiess: 吸收投资所所收到的现金金 Cashh receeived by innvestoors 借款所收到到的现金 CCash rreceivved frrom boorrowiings 其中：从金金融机构借款款所收到的现现金 Incclude: Cashh receeived fr
38、om finanncial instiitutioon borrrowinngs 收到的其他他与筹资活动动有关的现金金 Cashh receeived relatting tto othher fiinanciing acctivitties 现金流入小小计 Subb-totaal of cash infloows 偿还债务所所支付的现金金 Repaaymentts of borroowingss 其中：偿还还金融机构债债务所支付的的现金 Inncludee: Reppaymennts off finaanciall insttitutiion boorrowiings 分配股利、利利润和偿付
39、利利息所支付的的现金 Diividennds paaid, pprofitt disttributted orr inteerest paid 支付的其他他与筹资活动动有关的现金金 Cashh paymments relatting tto othher fiinanciing acctivitties 现金流出小小计 Subb-totaal of cash outfllows 筹资活动产产生的现金流流量净额 NNet Caash Fllow frrom Fiinanciing Acctivitties 四、汇率变变动对现金的的影响额 EEffectt of FForeiggn Currren
40、cyy Trannslatiion 五、现金及及现金等价物物净增加额 Net IIncreaase (DDecreaase) iin Cassh andd Cashh Equiivalennts 现金流量附附表： Suupplemmentarry Infformattion: 1.将净利利润调节为经经营活动的现现金流量： Reconnciliaation of Neet Proofit tto Cassh Floow froom Opeeratinng Acttivitiies: 净利润 NNet Prrofit 加：少数股股东损益 AAdd: MMinoriity innteresst 加：
41、计提的的资产减值准准备 Imppairmeent loosses on asssets 固定资产折折旧 Deppreciaation of fiixed aassetss 无形资产摊摊销 Amoortisaation of inntangiible aassetss 长期待摊费费用摊销 AAmortiisatioon of long-term deferrred eexpensses 待摊费用减减少（减：增增加） Deecreasse (inncreasse) inn defeerred expennses 预提费用增增加（减：减减少） Inncreasse (deecreasse) inn
42、accrrued eexpensses 处置固定资资产、无形资资产和其他长长期资产的损损失（减、收收益） Loosses (gainns) onn dispposal of fiixed aassetss, inttangibble asssets and oother long-term assetts 固定资产报报废损失 LLossess on wwrite-off oof fixxed asssets 财务费用 Finannce exxpensee (inccome) 投资损失（减减、收益） Lossees (gaains) arisiing frrom innvestmments 递延
43、税款贷贷款（减、借借项） Deeferreed taxx creddit (ddebit) 存货的减少少（减、增加加） Deccreasee (inccreasee) in invenntoriees 经营性应收收项目的减少少（减、增加加） Deccreasee (inccreasee) in receiivablees undder opperatiing acctivitties 经营性应付付项目的增加加（减、减少少） Inccreasee (deccreasee) in payabbles uunder operaating activvitiess 其他 Otthers 经营活动产产生
44、的现金流流量净额 NNet caash fllow frrom opperatiing acctivitties 2.不涉及及现金收支的的投资和筹资资活动： IInvestting aand Fiinanciing Acctivitties tthat ddo nott Invoolve CCash RReceippts annd Payymentss: 债务转为资资本 Connversiion off debtt intoo capiital 一年内到期期的可转换公公司债券 RReclasssificcationn of cconverrtiblee bondds exppiringg withhin onne yeaar as curreent liiabiliity 融资租入固固定资产 FFixed assetts acqquiredd undeer finnance leasees 3.现金及及现金等价物物净增加情况况： Nett Incrrease in Caash annd Cassh Equuivaleents: 现金的期末末余额 Caash att the end oof thee periiod 减：现金的的期初余额 Less: cashh at tthe beeginniing o