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资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)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)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
英文财务报表格式一、企业财务会计报表封面FINANCIAL REPORT COVER报表所属期间之期末时间点Period Ended所属月份Reporting Period报出日期Submit Date记账本位币币种Local Reporting Currency审核人Verifier填表人Preparer二、资产负债表Balance Sheet资产Assets流动资产Current Assets货币资金Bank and Cash短期投资Current Investment一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Account receivable减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment应收补贴款Subsidy receivable存货Inventory减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year 其他流动资产Other current assets流动资产合计Total current assets长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment 减：长期债权投资减值准备Less: Impairment for long-term debt investment 减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of固定资产合计Total fixed assets无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values 融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total assets负债及所有者(或股东)权益Liability & Equity流动负债Current liability短期借款Short-term loans应付票据Notes payable应付账款Accounts payable已结算尚未完工款预收账款Advance from customers应付工资Payroll payable应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue一年内到期的长期负债Long-term liability due within one year 其他流动负债Other current liability流动负债合计Total current liability长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益(或股东权益) Owners’ Equity实收资本(或股本) Paid in capital减;已归还投资Less: Capital redemption实收资本(或股本)净额Net bal of Paid in capital 资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves 未确认投资损失Unrealised investment losses 未分配利润Retained profits after appropriation 其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve所有者(或股东)权益合计Total Equity负债及所有者(或股东)权益合计Total Liability & Equity三、利润及利润分配表Income statement and profit appropriation 一、主营业务收入Revenue减：主营业务成本Less: Cost of Sales主营业务税金及附加Sales Tax二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss)加：其他业务收入Add: Other operating income减：其他业务支出Less: Other operating expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense三、营业利润(亏损以“—”填列) Profit from operation ( - means loss)加：投资收益(亏损以“—”填列) Add: Investment income补贴收入Subsidy Income营业外收入Non-operating income减：营业外支出Less: Non-operating expense四、利润总额(亏损总额以“—”填列) Profit before Tax减：所得税Less: Income tax少数股东损益Minority interest加：未确认投资损失Add: Unrealised investment losses五、净利润(净亏损以“—”填列) Net profit ( - means loss)加：年初未分配利润Add: Retained profits其他转入Other transfer-in六、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriation of statutory welfare fund提取职工奖励及福利基金Appropriation of staff incentive and welfare fund提取储备基金Appropriation of reserve fund提取企业发展基金Appropriation of enterprise expansion fund利润归还投资Capital redemption七、可供投资者分配的利润Profit available for owners' distribution减：应付优先股股利Less: Appropriation of preference share's dividend提取任意盈余公积Appropriation of discretionary surplus reserve应付普通股股利Appropriation of ordinary share's dividend转作资本(或股本)的普通股股利Transfer from ordinary share's dividend to paid in capital八、未分配利润Retained profit after appropriation补充资料：Supplementary Information:1. 出售、处置部门或被投资单位收益Gains on disposal of operating divisions or investments2. 自然灾害发生损失Losses from natural disaster3. 会计政策变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting policies4. 会计估计变更增加(或减少)利润总额Increase (decrease) in profit due to changes in accounting estimates。
一.经营活动产生的现金流量cash flows from operating activities 销售商品，提供劳务收到的现金现金流量表cash flows statement项目items金额amountcash received from sales of goods or rendering of services收到的税费返还refund of taxes收到的其他与经营活动有关的现金other cash received relating to operating activities现金流入小计sub-total of cash inflows购买商品接受劳务支付的现金cash paid for goods and services支付给职工以及为职工支付的现金cash paid to and on behalf of employees支付的各项税费taxes paid支付的其他与经营活动有关的现金other cash paid relating to operating activities现金流出小计sub-total of cash outflows经营活动产生的现金流量净额net cash flows from operating activities二.投资活动产生的现金流量cash flows from investing activities收回投资所收到的现金cash received from return of investments取得投资收益所得到的现金cash received from income of investments处置固定资产，无形资产和其他长期资产而收到的现金净额net cash received from disposal of fixed assets,intangible assets and other long-term assets 收到的其他与投资活动有关的现金other cash received relating to investing activities现金流入小计sub-total of cash inflows购建固定资产，无形资产和其他长期资产所支付的现金cash paid to acquire fixed assets,intangible assets and other long-term assets 投资所支付的现金cash paid to acquire investments支付的其他与投资活动有关的现金other cash paid relating to investing activities现金流出小计sub-total of cash outflows投资活动产生的现金净额net cash flows from investing activities三.筹资活动产生的现金流量cash flows from finacing activities吸收投资所收到的现金proceeds from invested assets借款所收到的现金proceeds from borrowings收到的其他与筹资活动有关的现金other proceeds relating to financing activities现金流入小计sub-total of cash inflows偿还债务所支付的现金cash repayments of amounts borrowed分配股利，利润或偿付利息所支付的现金cash payments for distribution of dividends,profit or interest expenses支付的其他与筹资活动有关的现金other cash payments relating to finacing activities现金流出小计sub-total of cash outflows筹资活动产生的现金流量净额net cash flows from finacing activities四.汇率变动对现金的影响effect of foreign exchange rate changes on cash五.现金及现金等价物净增加额net increase in cash and cash equivalents补充资料supplemental information1.将净利润调节为经营活动的现金流量reconciliation of net profit to cash flows from operating activities净利润net profit加：计提的资产减值准备add:assets shrink provision固定资产折旧depreciation of fixed assets无形资产摊销amortization of intangible assets长期待摊费用摊销amortization of long term deferred expenses待摊费用的减少（减：增加）decrease in prepaid and deferred expenses(less:increase)预提费用的增加（减：减少)increase in accrued expenses(less:decrease)处置固定资产，无形资产和其他长期资产的损失（减：收益)losses on disposal of fixed assets,intanglble assets and other long-term assets(less:gains)固定资产报废损失losses on scrapping of fixed assets财务费用financial expenses投资损失（减：收益）income on investment(less:losses)递延税款贷项（减：借项）deferred tax credit(less:debit)存货的减少（减：增加）decrease in inventories(less:increase)经营性应收项目的减少（减：增加）decrease in operating receivables (less:increase)经营性应付项目的增加（减：减少）increase in operating payables(less:decrease)其他others经营活动产生的现金流量净额net cash flows from operating activities2.不涉及现金收支的投资和筹资活动investing and financing activities that do not involve in cash receipts and payments:债务转为资本liabilities to be transfer captial一年内到期的可转换公司债券matured convertible bonds within a year融资租入固定资产fixed assets under finacing leasing3.现金及现金等价物净增加情况net increase in cash and cash equivalents现金的期末余额cash at the end of the period减：现金的期初余额less：cash at the beginning of the period加：现金等价物的期末余额plus:cash equivalents at the beginning of the period 减：现金的期初余额less:cash equivalents at the beginning of the period 现金及现金等价物净增加额net increase in cash and cash equivalents。
英文财务报表第一篇：英文财务报表英文财务报表2008-01-21 22:25利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入)Including：Interest expenses(minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit资产负债表 BALANCE SHEET资产ASSETS流动资产：CURRENT ASSETS现金Cash on hand备用金Pretty cash银行存款Cash in banks有价证券Marketable receivable应收票据Notes receivable应收帐款Accounts receivable减：坏帐准备Less：allowance for bad debts预付货款Prepayments-supplies内部往来Inter-company accounts其他应收款Other receivables待摊费用Prepaid and deferred expenses存货Inventories减：存货变现损失准备：Less：allowance on inventory reduction to market已转未完工生产成本Transferred in production cost transforming一年内到期的长期投资 Matured long time investments within a year流动资产合计Total current assets|长期投资：LONG TERM INVESTMENT长期投资Long term investments拨付所属资金Funds to burnchs一年以上的应收款项Accounts receivable over a year固定资产：FIXED ASSETS固定资产原价Fixed assets-cost减：累计折旧Less:amumulated depreciation固定资产净值Fixed assets-net value固定资产清理Disposal of fixed assets融资租入固定资产原价：Fixed assets-cost on financial lease减：融资租入固定资产折旧Less：accumulated depreciation 融资租入固定资产净值：Fixed assets-net value on financial lease在建工程：CONSTRUCTION WORK IN PROCESS在建工程Construction work in process☆无形资产INTANGIBLE ASSETS场地使用权Right to the use of a site工业产权及专有技术Industrial property right anf patents其他无形资产Other intangibles无形资产合计Total intangible assets其它资产OTHER ASSETS开办费Organization espenses筹建期间汇兑损失Exchange losses during organization period 递延投资损失Deferred investment losses递延税款借项Debit side of deferred tax其他递延支出Other deferred expuditures待转销汇兑损益Prepaid and deferred exchange loss其他递延借款Debit side of other deferred其他资产合计Total other Assets资产总计TOTAL ASSETS负债及所有者权LIABILITIES AND CAPITAL流动负债：CURRENT LIABILITIES短期借款Short term loans应付票据Notes payable应付帐款Accounts payable内部往来Inter-company accounts预收货款Items received in advance-supplies应付工资Accured payroll应交税金Taxes payable应付股利Dividendes payable其他应付款Other payables预提费用Accrued expenses职工奖励及福利费用Bonus and welfare funds一年内到期的长期负债Matured long term liabilities within a year其他流动负债Other current liabilities流动负债合计Total current liabilities长期负债：LONG TREM LIABILITIES长期借款long term loans应付公司债Bouds payable应公司债溢价（折价）Premium on bonds payable（discount）一年以上的应付款项Accounts payable over a year长期负债合计：T otal long term liabilities其他负债：OTHER LIABILITIES筹建期间汇兑收益Exchange gains during organization period 递延投资收益Deferred investment gains递延税款贷项Credit side of deferred tax其他递延贷项Credit side of other tax待转销汇兑收益Prepaid and deferred exchange profit其他负债合计Total other liabilities负债合计Total liabilities所有者权益Investor’s equity资本总额（货币名称及金额）Authorized capital(*___________)实收资本（外币金额期末数）Paid in capit al(☆__________)其中Including中方投资（外币金额期末数）Chinese investments(☆__________)外方投资（外币金额期末数Foreign investments(☆__________)减：已归还投资Less: Returned investments资本公积Accumulation of capital公司拨入资金Funds from head office储备基金Reserve funds企业发展基金Expansion funds利润归还投资Investment returned with profit本年利润Current profit未分配利润Retained earnings货币换算差额Currency translation difference所有者权益合计T otal investor’s equity负债及所有者权益合计TOTAL LIABILITIES AND INVESTORS EQUITY附注：1.委托加工材料元;2.受托代销商品元;3.代管商品物资元;4.由企业负责的应收票据贴现元;5.租入固定资产元;6.本年支付的进口环节税金。
标准版的财务报表(中英文版）资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品（库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long—term investment：其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment*合并价差Incorporating price difference 长期投资合计Total long—term investment 固定资产原价Fixed assets-cost 减：累计折旧Less：Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中：固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets 其他长期资产Other long term assets 其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits 资产总计Total Assets 资产负债表（续表）Balance Sheet 项目ITEM 短期借款Short—term loans 应付票款Notes payable 应付帐款Accounts payab1e 预收帐款Advances from customers 应付工资Accrued payro1l 应付福利费Welfare payable 应付利润(股利) Profits payab1e 应交税金Taxes payable 其他应交款Other payable to government 其他应付款Other creditors 预提费用Provision for expenses 预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities 流动负债合计Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable 长期应付款long-term accounts payable 专项应付款Special accounts payable 其他长期负债Other long-term liabilities 其中：特准储备资金Including:Special reserve fund 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit 负债合计Total liabilities＊少数股东权益Minority interests 实收资本(股本）Subscribed Capital 国家资本National capital 集体资本Collective capital 法人资本Legal person”s capital 其中:国有法人资本Including：State—owned legal person”s capital 集体法人资本Collective legal person"s capital 个人资本Personal capital 外商资本Foreign businessmen”s capital 资本公积Capital surplus 盈余公积surplus reserve 其中:法定盈余公积Including:statutory surplus reserve 公益金public welfare fund 补充流动资本Supplermentary current capital＊未确认的投资损失（以“—”号填列）Unaffirmed investment loss 未分配利润Retained earnings 外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder”s equity负债及所有者权益总计Total Liabilities ＆Equity====================================================================利润表INCOME STATEMENT 项目ITEMS 产品销售收入Sales of products 其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax 产品销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales 产品销售毛利Gross profit on sales 减:销售费用Less：Selling expenses 管理费用General and administrative expenses 财务费用Financial expenses 其中：利息支出(减利息收入）Including：Interest expenses （minusinterest ihcome) 汇兑损失（减汇兑收益)Exchange losses(minus exchange gains）产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：投资收益Add：Income on investment 加:营业外收入Add：Non-operating income 减：营业外支出Less：Non—operating expenses 加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit 减：所得税Less：Income tax 净利润Net profit ==================================================================现金流量表Cash Flows StatementPrepared by:Period: Unit：Items1.Cash Flows from Operating Activities：01）Cash received from sales of goods or rendering of services02）Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08）Sub-total of cash inflows09)Cash paid for goods and services10）Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13）Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18）Sub-total of cash outflows19)Net cash flows from operating activities2。
英文财务报表(模板) Title: Financial StatementsI. Income Statement(in currency)Revenue: xxxCost of Goods Sold: xxxGross Profit: xxxOperating Expenses: xxxOperating Income: xxxNon-Operating Income: xxxNet Income: xxx1II. Balance Sheet(in currency)Assets:Current Assets:Cash: xxxAccounts Receivable: xxxInventory: xxxLong-term Assets:Property, Plant, and Equipment: xxx Intangible Assets: xxxTotal Assets: xxxLiabilities:Current Liabilities:2Accounts Payable: xxxShort-term Debt: xxxLong-term Liabilities:Long-term Debt: xxxTotal Liabilities: xxxEquity:Shareholder's Equity: xxxRetained Earnings: xxxTotal Equity: xxxIII. Cash Flow StatementOperating Activities:Cash Inflows:3Cash collections from customers: xxxInterest received: xxxCash Outflows:Payment to suppliers: xxxSalary and wages payments: xxxUtility and overhead payments: xxxNet Cash from Operating Activities: xxxInvesting Activities:Cash Inflows:Proceeds from sale of property, plant, and equipment: xxx Cash Outflows:Purchase of property, plant, and equipment: xxxNet Cash used in Investing Activities: xxx4Financing Activities:Cash Inflows:Proceeds from issuance of long-term debt: xxx Cash Outflows:Repayment of long-term debt: xxxNet Cash used in Financing Activities: xxxNet increase/(decrease) in Cash: xxxIV. Notes to financial statements- Explanation of significant accounting policies- Breakdown of revenue by product/service- Detailed list of property, plant, and equipment- Summary of long-term debt obligations5Note: This template serves as a starting point and can be customized based on the specific requirements and format preferences of your organization.6。
XX Co., Ltd. Annual Audit Report YZXXZ () No. 2XX56XX Certified Public Accountants Co., Ltd.ContentI. Audit report Page 1-2II. Financial statements Page 3-6 (i) Balance Sheet Page 3 (ii) Income Statement Page 4 (iii) Cash Flow Statement Page 5 (iv) Change Statement of Owners’ Equity Page 6III. Explanatory notes of financial statements Page 7-23XX CERTIFIED PUBLIC ACCOUNTANTS CO., LTDAudit ReportYZXXZ () No. 2XX56XX Co., Ltd.,We have audited the accompanying financial statements of XX Co., Ltd. (hereinafter referred to as “your company”), including the balance sheet as at December 31, , the income statement, cash flow statement and change statement of owners’ equity of as well as explanatory notes of financial statements.I. Management’s responsibility for the financial statementsManagement of your company is responsible for the preparation and fair presentation of financial statements. This responsibility includes: (1) preparing the financial statements and reflecting fair representation in accordance with provisions of the Accounting Standards for Business Enterprises; (2) designing, implementing andmaintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.II. Auditor’s responsibilityOur responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with provisions of the Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the certified public accountants consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that area appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.III. Audit opinionIn our opinion, the financial statements of your company have been prepared in accordance with provisions of the Accounting Standards for Business Enterprises in all material aspects, and present fairly the financial position of your company as of December 31, and the results of its operations and cash flows of .XX Certified Public Accountants Co., Ltd. Chinese Certified Public Accountant: Guangdong, China Chinese Certified Public Accountant:February 29,Balance SheetDecember 31,KQ 01 Enterprise name: XX Co., Ltd.Unit: RMB YuanInterest receivable Employees’ compensationpayableDividend receivable Tax payableOther accounts receivable Interest payable Inventory Dividend payableAssets divided as availableassets for saleOther accounts payableNon-current assets due within 1 year Liabilities divided as available liabilities for saleOther current assets Non-current liabilities duewithin 1 yearTotal current assets Other current liabilitiesTotal current liabilitiesNon-current liabilities:Long-term borrowingsBonds payableIncluding: Preferred sharesPerpetual capital securitiesLong-term account payableLong-term employees’compensation payableNon-current assets: Special payablesAvailable for sale financialAccrued liabilitiesassetsHeld-to-maturity investments Deferred incomeLong-term account receivable Deferred tax liabilitiesLong-term equity investment Other non-current liabilities Investing real estate Total non-current liabilitiesFixed asset7Total liabilitiesProject in construction Owners’ equity (orshareholders’ equity)16 Engineering material Paid-in capital (or sharecapital)Fixed asset disposal Other equity instruments Production biological assets Including: Preferred sharesOil and gas assets Perpetual capital securities2Income StatementYear ofKQ 02 Enterprise name: XX Co., Ltd.Unit: RMB YuanPlus: Non-business income5 Including: Gain from non-current asset disposalMinus: Non-business expenditure6 Including: Loss from non-current asset disposalIII. Total profit (total loss with “-”)Minus: Income tax expense7 IV. Net profit (net loss with “-”)V. Net after-tax amount of other comprehensive incomes(i) Other comprehensive incomes not reclassified into profit andloss in future1. Changes for net liability or net asset of remeasured and resetbenefit plan2. Shares enjoyed in other comprehensive incomes not reclassifiedinto profit and loss by the invested unit(ii) Other comprehensive incomes reclassified into profit and lossin future1. Shares enjoyed in other comprehensive incomes reclassifiedinto profit and loss by the invested unit in future4Cash Flow StatementYear ofKQ 03 Enterprise name: XX Co., Ltd.Unit: RMB YuanII. Cash flow from investing activities:Cash flow from disposal of investmentsCash received from returns of investmentsCash received from incomes on investmentsNet cash received from disposal of fixed assets, intangible assets and other long-term assetsOther cash received relating to investing activitiesSub-total of cash inflows from investing activitiesCash paid to acquire fixed assets, intangible assets and other long-term assetsCash paid to acquire investmentsNet cash received from the subsidiary company and other business unitsOther cash payments relating to investing activitiesSub-total of cash outflows from investing activitiesNet cash flows from investing activitiesIII. Cash flows from financing activities:5。
项目 ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货Inventories其中：原材料 Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计Total long-term investment固定资产原价 Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets其他长期资产 Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项 Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目 ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费 Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计 Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金 public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列） Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利 Gross profit on sales减：销售费用 Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额 Total profit减：所得税 Less：Income tax净利润 Net profit现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve inCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)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)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents。
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)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)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
完整英文版资产负债表、现金流量表及利润表第一篇：完整英文版资产负债表、现金流量表及利润表精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有------------------------------资产负债表 Balance Sheet 项目 ITEM 货币资金 Cash短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable应收出口退税 Export drawback receivable 存货 Inventories其中：原材料Including:Raw materials 产成品(库存商品)Finished goods待摊费用 Prepaid and deferred expenses待处理流动资产净损失 Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价 Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets --------------------------精品文档-------精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有------------------------------其他长期资产 Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计T otal intangible assets and other assets 递延税款借项 Deferred assets debits 资产总计 Total Assets 资产负债表(续表)Balance Sheet 项目 ITEM短期借款 Short-term loans 应付票款 Notes payable 应付帐款Accounts payab1e 预收帐款 Advances from customers 应付工资Accrued payro1l 应付福利费 Welfare payable 应付利润(股利)Profits payab1e 应交税金 Taxes payable其他应交款Other payable to government 其他应付款Other creditors 预提费用Provision for expenses 预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities 流动负债合计Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable长期应付款long-term accounts payable 专项应付款Special accounts payable 其他长期负债 Other long-term liabilities 其中:特准储备资金Including:Special reserve fund 长期负债合计 Total long term liabilities 递延税款贷项 Deferred taxation credit 负债合计 Total liabilities * 少数股东权益 Minority interests 实收资本(股本)Subscribed Capital 国家资本National capital 集体资本Collective capital 法人资本Legal person“s capital其中:国有法人资本Including:State-owned legal person”s capital 集体法人资本Collective legal person“s capital 个人资本Personal capital--------------------------精品文档-------精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有------------------------------外商资本Foreign businessmen”s capital 资本公积Capital surplus 盈余公积 surplus reserve其中:法定盈余公积 Including:statutory surplus reserve 公益金public welfare fund补充流动资本 Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss 未分配利润 Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity 负债及所有者权益总计 Total Liabilities & Equity利润表 INCOME STATEMENT 项目 ITEMS产品销售收入Sales of products 其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances 产品销售净额 Net sales of products 减：产品销售税金 Less：Sales tax 产品销售成本Cost of sales其中：出口产品销售成本 Including：Cost of export sales 产品销售毛利Gross profit on sales 减：销售费用Less：Selling expenses 管理费用 General and administrative expenses 财务费用 Financial expenses其中：利息支出(减利息收入)Including：Interest expenses(minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润 Profit on sales 加：其他业务利润Add：profit from other operations 营业利润 Operating profit加：投资收益Add：Income on investment 加：营业外收入Add：Non-operating income 减：营业外支出Less：Non-operating expenses加：以前年度损益调整 Add：adjustment of loss and gain for previous years 利润总额Total profit减：所得税Less：Income tax 净利润Net profit--------------------------精品文档-------精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有------------------------------现金流量表Cash Flows Statement Prepared by: Period: Unit: Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities 2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets 28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities 3.Cash Flows fromFinancing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed--------------------------精品文档-------精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有------------------------------44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets 66)and other long-term assets(or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)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)Increase in operating payables(or deduct:decrease)74)Net payment on value added tax(or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period--------------------------精品文档-------精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有------------------------------79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01）所收到的现金从销售货物或提供劳务02）收到的租金增值税销售额收到退款的价值03）增值税缴纳04）退回的其他税收和征费以外的增值税07）其他现金收到有关经营活动08）分，总现金流入量09）用现金支付的商品和服务）用现金支付经营租赁）用现金支付，并代表员工）增值税购货支付）所得税的缴纳）支付的税款以外的增值税和所得税）其他现金支付有关的经营活动）分，总的现金流出）净经营活动的现金流量2.cash流向与投资活动：）所收到的现金收回投资）所收到的现金从分配股利，利润）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产）资产和其他长期资产）其他收到的现金与投资活动）小计的现金流入量用现金支付购建固定资产，无形资产）和其他长期资产）用现金支付，以获取股权投资）用现金支付收购债权投资33）其他现金支付的有关投资活动34）分，总的现金流出35）的净现金流量，投资活动产生3.cash流量筹资活动：36）的收益，从发行股票37）的收益，由发行债券38）的收益，由借款--------------------------精品文档-------精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有------------------------------41）其他收益有关的融资活动42），小计的现金流入量43）的现金偿还债务所支付的44）现金支付的费用，对任何融资活动45）支付现金，分配股利或利润46）以现金支付的利息费用47）以现金支付，融资租赁48）以现金支付，减少注册资本51）其他现金收支有关的融资活动52）分，总的现金流出53）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56）偿还债务的转让固定资产57）偿还债务的转移投资58）投资在形成固定资产59）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62）净利润63）补充规定的坏帐或不良债务注销64）固定资产折旧65）无形资产摊销损失处置固定资产，无形资产66）和其他长期资产（或减：收益）67）损失固定资产报废68）财务费用69）引起的损失由投资管理（或减：收益）70）defered税收抵免（或减：借记卡）71）减少存货（或减：增加）72）减少经营性应收（或减：增加）73）增加的经营应付账款（或减：减少）74）净支付的增值税（或减：收益净额75）净经营活动的现金流量增加现金和现金等价物76）的现金，在此期限结束--------------------------精品文档-------精品文档就在这里-------------各类专业好文档，值得你下载，教育，管理，论文，制度，方案手册，应有尽有------------------------------ 77）减：现金期开始78）加：现金等价物在此期限结束79）减：现金等价物期开始80），净增加现金和现金等价物--------------------------精品文档-------第二篇：完整英文版资产负债表、利润表及现金流量表资产负债表 Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款 Other receivables预付帐款 Accounts prepaid期货保证金 Future guarantee应收补贴款 Allowance receivable应收出口退税 Export drawback receivable存货Inventories其中：原材料 Including:Raw materials产成品(库存商品)Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资： Long-term investment：其中:长期股权投资 Including long term equity investment长期债权投资 Long term securities investment*合并价差 Incorporating price difference长期投资合计Total long-term investment固定资产原价 Fixed assets-cost减：累计折旧 Less:Accumulated Dpreciation固定资产净值 Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计 Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets 递延税款借项 Deferred assets debits资产总计Total Assets资产负债表(续表)Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费 Welfare payable应付利润(股利)Profits payab1e应交税金Taxes payable其他应交款 Other payable to government其他应付款 Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计 Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款 long-term accounts payable专项应付款 Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金 Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本)Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person“s capital其中:国有法人资本Including:State-owned legal person”s capital集体法人资本Collective legal person“s capital个人资本Personal capital外商资本Foreign businessmen”s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润 Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity 负债及所有者权益总计Total Liabilities & Equity利润表 INCOME STATEMENT项目 ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额 Net sales of products减：产品销售税金 Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本 Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用 General and administrative expenses财务费用 Financial expenses其中：利息支出(减利息收入)Including：Interest expenses(minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains) 产品销售利润 Profit on sales加：其他业务利润 Add：profit from other operations营业利润 Operating profit加：投资收益 Add：Income on investment加：营业外收入 Add：Non-operating income减：营业外支出 Less：Non-operating expenses加：以前损益调整Add：adjustment of loss and gain for previous years利润总额T otal profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve inCash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from OperatingActivities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets(or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)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)Increase in operating payables(or deduct:decrease)74)Net payment on value added tax(or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents第三篇：资产负债表、利润表现金流量表三者关系三者之间的钩稽关系有:(1)损益表及利润分配表中的未分配利润=资产负债表中的未分配利润(2)资产负债表中现金及其等价物期末余额与期初余额之差=现金流量表中现金及其等价物净增加(3)利润表中的净销货额-资产负债表中的应收账款(票据)增加额+预收账款增加额=现金流量表中的销售商品、提供劳务收到的现金(4)资产负债表中除现金及其等价物之外的其他各项流动资产和流动负债的增加(减少)额=现金流量表中各相关项目的减少(增加)额。
Your Company NameBalance SheetsDateTY LY 资产Assets流动资产Current assets:货币资金Bank and Cash--短期投资Current InvestmentInventories一年内到期委托贷款Entrusted loan receivable due within one year减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment短期投资净额Net bal of current investment应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Accounts Receivable--减：应收账款坏账准备Less: Bad debt provision for Account receivable应收账款净额Net bal of Account receivable --其他应收款Other receivable减：其他应收款坏账准备Less: Bad debt provision for Other receivable其他应收款净额Net bal of Other receivable预付账款Prepayment --应收补贴款Subsidy receivable存货Inventory --减：存货跌价准备Less: Provision for Inventory存货净额Net bal of Inventory已完工尚未结算款Amount due from customer for contract work待摊费用Deferred Expense一年内到期的长期债权投资Long-term debt investment due within one year-一年内到期的应收融资租赁款-Finance lease receivables due within one year其他流动资产Other current assets$流动资产合计Total current assets-$ -长期投资Long-term investment长期股权投资Long-term equity investment委托贷款Entrusted loan receivable长期债权投资Long-term debt investment长期投资合计Total for long-term investment减：长期股权投资减值准备Less: Impairment for long-term equity investment减：长期债权投资减值准备Less: Impairment for long-term debt investment减：委托贷款减值准备Less: Provision for entrusted loan receivable长期投资净额Net bal of long-term investment其中：合并价差Include: Goodwill (Negative goodwill)固定资产Fixed assets固定资产原值Cost减：累计折旧Less: Accumulated Depreciation固定资产净值Net bal of Fixed assets减：固定资产减值准备Less: Impairment for fixed assets固定资产净额NBV of fixed assets工程物资Material holds for construction of fixed assets在建工程Construction in progress减：在建工程减值准备Less: Impairment for construction in progress在建工程净额Net bal of construction in progress固定资产清理Fixed assets to be disposed of$ 固定资产合计Net fixed assets-$ -无形资产及其他资产Other assets & Intangible assets无形资产Intangible assets减：无形资产减值准备Less: Impairment for intangible assets无形资产净额Net bal of intangible assets长期待摊费用Long-term deferred expense融资租赁——未担保余值Finance lease – Unguaranteed residual values融资租赁——应收融资租赁款Finance lease – Receivables其他长期资产Other non-current assets无形及其他长期资产合计Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets$ 资产总计Total assets#REF!-负债及所有者（或股东）权益Liabilities and owner's equity流动负债Current liability短期借款Short-term loans --应付票据Notes payable应付账款Accounts payable --已结算尚未完工款--预收账款Advance from customers --应付工资Payroll payable --应付福利费Welfare payable应付股利Dividend payable应交税金Taxes payable其他应交款Other fees payable --其他应付款Other payable预提费用Accrued Expense预计负债Provision递延收益Deferred Revenue --一年内到期的长期负债Long-term liability due within one year其他流动负债Other current liability流动负债合计Total current liabilities长期负债Long-term liability长期借款Long-term loans应付债券Bonds payable长期应付款Long-term payable专项应付款Grants & Subsidies received其他长期负债Other long-term liability长期负债合计Total long-term liability --递延税项Deferred Tax递延税款贷项Deferred Tax liabilities负债合计Total liability少数股东权益Minority interests所有者权益（或股东权益）Owners’ Equity实收资本（或股本）Paid in capital减；已归还投资Less: Capital redemption实收资本（或股本）净额Net bal of Paid in capital资本公积Capital Reserves盈余公积Surplus Reserves其中：法定公益金Include: Statutory reserves未确认投资损失Unrealised investment losses未分配利润Retained profits after appropriation其中：本年利润Include: Profits for the year外币报表折算差额Translation reserve$$ -所有者（或股东）权益合计Total owner's equity-$Total liabilities and stockholders-$ -。
财务报表-英文版————————————————————————————————作者：————————————————————————————————日期：2Balance SheetDecember 31, 2015KQ 01 Enterprise name: XX Co., Ltd. Unit: RMB YuanAsset Note No. Endingamount Beginning amount Liabilities and owners’equityNote No. EndingamountBeginning amountCurrent assets: Current liabilities: Monetary funds Short-term borrowingsFinancial assets measured at fair value and its changes included in the current profit and loss Financial liabilities measured at fair value and its changes included in the current profit and lossDerivative financial assets Derivative financialliabilitiesNotes receivable Notes payable Account receivable Account payable34Account paid in advance Account received in advanceInterest receivable Employees ’ compensation payableDividend receivable Tax payable Other accounts receivable Interest payable InventoryDividend payable Assets divided as available assets for saleOther accounts payableNon-current assets due within 1 yearLiabilities divided as available liabilities for saleOther current assetsNon-current liabilities due within 1 yearTotal current assets Other current liabilities Total current liabilitiesNon-current liabilities:5 Long-term borrowingsBonds payable Including: Preferred shares Perpetual capital securities Long-term account payableLong-term employees’compensation payableNon-current assets: Special payablesAvailable for sale financialassetsAccrued liabilitiesHeld-to-maturity investments Deferred incomeLong-term account receivable Deferred tax liabilities Long-term equity investment Other non-current liabilities Investing real estate Total non-current liabilities Fixed asset 7 Total liabilities6Project in construction Owners ’ equity (or shareholders ’ equity)Engineering material Paid-in capital (or share capital)16Fixed asset disposal Other equity instruments Production biological assets Including: Preferred shares Oil and gas assets Perpetual capital securities Intangible assets 8 Capital surplus 17 Development expense Minus: Treasury stock GoodwillOther comprehensive incomesLong-term expense to be apportioned Special reserveDeferred tax assets 9 Earned surplus Other non-current assets Undistributed earnings 18 Total non-current assetsTotal owners ’ equity7Total assets Total liabilities and owners ’ equity2Income StatementYear of 2015KQ 02 Enterprise name: XX Co., Ltd. Unit: RMB Yuan Item Note No. Amount at current period Amount at same period in last year I. Operating income 1Minus: Operating cost 1Business tax and surcharges 2Selling expensesAdministrative expensesFinancial expenses 3Asset impairment loss 4Plus: Gain from change in fair value (loss with “-”)89Gain from investment (loss with “-”)Including: Income from investment in affiliated enterprise and joint enterpriseII. Operating profit (loss with “-”) Plus: Non-business income5 Including: Gain from non-current asset disposal Minus: Non-business expenditure6 Including: Loss from non-current asset disposal III. Total profit (total loss with “-”) Minus: Income tax expense7 IV . Net profit (net loss with “-”)V . Net after-tax amount of other comprehensive incomes(i) Other comprehensive incomes not reclassified into profit and loss in future1. Changes for net liability or net asset of remeasured and reset10benefit plan2. Shares enjoyed in other comprehensive incomes not reclassified into profit and loss by the invested unit(ii) Other comprehensive incomes reclassified into profit and loss in future1. Shares enjoyed in other comprehensive incomes reclassified into profit and loss by the invested unit in future2. Profit and loss from fair value change of financial assets available for sale3. Profit and loss from held-to-maturity investment reclassified to financial assets available for sale4. Effective part for hedging profit and loss of cash flow5. Translation balance of foreign currency financial statements6. OthersVI. Total comprehensive incomes VII. Earnings per share11(i) Basic earnings per share (Yuan/ Share) (ii) Diluted earnings per share (Yuan/ Share)4Cash Flow StatementYear of 2015KQ 03 Enterprise name: XX Co., Ltd. Unit: RMB Yuan Item Note No. Amount at current period Amount at same period in last year I. Cash flow from operating activities:Cash received from sale of goods or rendering of servicesRefund of tax and leviesOther cash received relating to operating activitiesSub-total of cash inflows from operating activitiesCash paid for goods and servicesCash paid to and on behalf of employeesPayments of all types of taxes1213Other cash paid relating to operating activities Sub-total of cash outflows from operating activities Net cash flows from operating activities II. Cash flow from investing activities: Cash flow from disposal of investments Cash received from returns of investments Cash received from incomes on investmentsNet cash received from disposal of fixed assets, intangible assets and other long-term assetsOther cash received relating to investing activities Sub-total of cash inflows from investing activitiesCash paid to acquire fixed assets, intangible assets and other long-term assetsCash paid to acquire investmentsNet cash received from the subsidiary company and other14business unitsOther cash payments relating to investing activities Sub-total of cash outflows from investing activities Net cash flows from investing activities III. Cash flows from financing activities: Cash received from capital contribution Cash received from borrowingsOther cash received relating to financing activities Sub-total of cash inflows from financing activities Cash repayments of amounts borrowedCash payments for interest expenses and distribution of dividends or profitOther cash payments relating to financing activities Sub-total of cash outflows from financing activities Net cash flows from financing activities15IV . Effect of foreign exchange rate changes on cash and cash equivalentsV . Net increase in cash and cash equivalents Plus: Balance of beginning cash and cash equivalents VI. Balance of ending cash and cash equivalents5。
