英文财务报表(模板)

第1篇Executive SummaryThis document provides an analysis of the financial report for [Company Name], covering the period from [Start Date] to [End Date]. The analysis aims to provide a comprehensive overview of the company's financial performance, including key financial ratios, trends, and comparisons with industry benchmarks. This report will assist stakeholders in understanding the company's financial health and making informed decisions.1. Introduction[Company Name] is a [industry] company with [brief description of the company's operations]. The financial report includes a summary of the company's financial statements, which are prepared in accordance with [financial reporting standards, e.g., International Financial Reporting Standards (IFRS) or Generally Accepted Accounting Principles (GAAP)].2. Financial Statements Analysis2.1 Balance SheetThe balance sheet provides a snapshot of the company's financialposition at a specific point in time. The following key components are analyzed:Assets: Analyze the composition of assets, including current assets (cash, receivables, inventory) and non-current assets (property, plant, and equipment). Assess the liquidity and solvency of the company by examining the current ratio and debt-to-equity ratio.Liabilities: Examine the composition of liabilities, including current liabilities (short-term debt, accounts payable) and long-termliabilities (long-term debt, deferred tax liabilities). Analyze the company's ability to meet its short-term and long-term obligations by evaluating the current ratio and debt service coverage ratio.Equity: Assess the changes in equity over the reporting period, including retained earnings and additional paid-in capital. Analyze the impact of earnings, dividends, and share issuances on equity.2.2 Income StatementThe income statement provides information about the company's revenues, expenses, and profitability over a specific period. The following key components are analyzed:Revenue: Examine the sources of revenue, including sales of products or services and other operating income. Analyze revenue trends and growth rates to assess the company's market position and potential for future growth.Expenses: Analyze the composition of expenses, including cost of goods sold, selling, general, and administrative expenses, and other operating expenses. Evaluate the efficiency of the company's cost structure by examining cost-to-sales ratios and gross margin.Net Income: Assess the company's profitability by examining net income and net profit margin. Analyze the factors contributing to changes in net income over the reporting period.2.3 Cash Flow StatementThe cash flow statement provides information about the company's cash inflows and outflows over a specific period. The following key components are analyzed:Operating Cash Flow: Examine the cash generated from the company's core operations. Analyze the operating cash flow margin to assess the company's ability to generate cash from its business activities.Investing Cash Flow: Analyze the cash used for and generated from investing activities, including the purchase or sale of assets, investments, and acquisitions. Assess the company's investment strategy and capital expenditure requirements.Financing Cash Flow: Examine the cash used for and generated from financing activities, including the issuance or repurchase of shares, debt financing, and dividends. Analyze the company's financing strategy and its impact on debt levels and equity.3. Key Financial RatiosThis section presents a summary of key financial ratios, including liquidity ratios, solvency ratios, profitability ratios, and efficiency ratios. The following ratios are analyzed:Liquidity Ratios: Current Ratio, Quick Ratio, and Cash RatioSolvency Ratios: Debt-to-Equity Ratio, Interest Coverage Ratio, andDebt Service Coverage RatioProfitability Ratios: Gross Margin, Operating Margin, Net Profit Margin, Return on Assets, and Return on EquityEfficiency Ratios: Inventory Turnover Ratio, Receivables Turnover Ratio, and Payables Turnover Ratio4. Trends and ComparisonsThis section analyzes the trends and performance of [Company Name] in comparison to industry benchmarks and competitors. The following aspects are considered:Revenue Growth: Compare the company's revenue growth rate with industry averages and key competitors.Profitability: Assess the company's profitability ratios in comparison to industry benchmarks and competitors.Financial Risk: Compare the company's solvency and liquidity ratioswith industry averages and competitors.Efficiency: Evaluate the company's operational efficiency by comparing efficiency ratios with industry benchmarks and competitors.5. ConclusionBased on the analysis of [Company Name]'s financial report, the following conclusions can be drawn:[Summary of key findings, including strengths, weaknesses, opportunities, and threats][Recommendations for stakeholders, including areas for improvement and potential investment opportunities]6. AppendicesThis section includes additional supporting information, such as:Detailed financial statementsIndustry benchmarks and competitor dataCharts and graphs illustrating financial trendsBy utilizing this financial report analysis template, stakeholders can gain a deeper understanding of [Company Name]'s financial performance and make informed decisions regarding their investments and business relationships.第2篇Executive SummaryThis document provides an in-depth analysis of the financial report for [Company Name] for the fiscal year [Year]. The analysis covers key financial metrics, trends, and insights that are critical for stakeholders to understand the company's financial health, performance, and future prospects. The report is divided into several sections, each focusing on a different aspect of the company's financial performance.1. Introduction[Company Name] is a [Industry] company that has been operating in the market for [Number of years]. The company's primary products/services are [List primary products/services]. The financial report for the fiscal year [Year] provides a comprehensive overview of the company'sfinancial performance, including revenue, expenses, assets, liabilities, and equity.2. Financial HighlightsThe following are the key financial highlights for the fiscal year [Year]:- Revenue: [Amount] (up/down from [Previous Year])- Net Income: [Amount] (up/down from [Previous Year])- Earnings Per Share (EPS): [Amount] (up/down from [Previous Year])- Return on Equity (ROE): [Percentage] (up/down from [Previous Year])- Current Ratio: [Ratio] (up/down from [Previous Year])- Debt-to-Equity Ratio: [Ratio] (up/down from [Previous Year])3. Revenue Analysis3.1 Revenue BreakdownThe revenue for the fiscal year [Year] was [Amount], which is [Percentage] higher/lower than the previous year. The breakdown of revenue by product/service category is as follows:- Product/Service A: [Amount] (Percentage of Total Revenue)- Product/Service B: [Amount] (Percentage of Total Revenue)- Product/Service C: [Amount] (Percentage of Total Revenue)- Other: [Amount] (Percentage of Total Revenue)3.2 Revenue Growth AnalysisThe increase/decrease in revenue can be attributed to the following factors:- Market Expansion: The company has expanded its market presence in [Regions/Countries].- Product Launches: The introduction of [New Products/Services] has contributed to the revenue growth.- Price Increase: The company has implemented a price increase for its products/services.- Volume Increase: There has been an increase in the volume of sales for [Specific Products/Services].4. Expense Analysis4.1 Cost of Goods Sold (COGS)The COGS for the fiscal year [Year] was [Amount], which represents [Percentage] of the total revenue. The main components of COGS include:- Raw Materials: [Amount]- Manufacturing Costs: [Amount]- Direct Labor: [Amount]- Other Direct Costs: [Amount]4.2 Operating ExpensesThe operating expenses for the fiscal year [Year] were [Amount], which includes the following categories:- Salaries and Wages: [Amount]- Marketing and Sales: [Amount]- Research and Development: [Amount]- General and Administrative Expenses: [Amount]5. Profitability Analysis5.1 Gross MarginThe gross margin for the fiscal year [Year] was [Percentage], which is [Percentage] higher/lower than the previous year. The factors contributing to the change in gross margin are:- Cost Savings: The company has implemented cost-saving measures in the production process.- Product Mix: There has been a shift in the product mix towards higher-margin products/services.- Volume Increase: The increase in sales volume has helped to improve the gross margin.5.2 Net Profit MarginThe net profit margin for the fiscal year [Year] was [Percentage], which is [Percentage] higher/lower than the previous year. The factors contributing to the change in net profit margin are:- Operating Efficiency: The company has improved its operating efficiency, leading to lower operating expenses.- Tax Rate: There has been a change in the tax rate, affecting the net profit margin.6. Liquidity and Solvency Analysis6.1 Current RatioThe current ratio for the fiscal year [Year] was [Ratio], indicatingthat the company has [Sufficient/Insufficient] liquidity to meet its short-term obligations.6.2 Debt-to-Equity RatioThe debt-to-equity ratio for the fiscal year [Year] was [Ratio], indicating that the company's leverage is [High/Low].7. Investment Analysis7.1 Capital ExpendituresThe company has allocated [Amount] for capital expenditures during the fiscal year [Year], primarily for [List of Capital Expenditure Projects].7.2 Dividends and Stock RepurchasesThe company has declared a dividend of [Amount] per share and has repurchased [Number of Shares] of its stock during the fiscal year [Year].8. ConclusionThe financial report for the fiscal year [Year] indicates that [Company Name] has achieved strong financial performance, with revenue growth and improved profitability. The company's liquidity and solvency ratios are also healthy, indicating a strong financial position. However, there are certain risks and challenges that the company needs to address, such as increasing competition and fluctuating raw material prices. The management is committed to addressing these challenges and continuing to drive the company's growth.9. Appendices- Financial Statements: Detailed financial statements including the balance sheet, income statement, and cash flow statement.- Notes to Financial Statements: Additional information and explanations related to the financial statements.- Additional Analysis: Any additional analysis or data that supports the findings of the report.End of Report第3篇Executive SummaryThe purpose of this report is to provide a comprehensive analysis of the financial performance of [Company Name] for the fiscal year [Year]. This analysis covers key financial statements, including the balance sheet, income statement, and cash flow statement, and highlights the financial health, profitability, liquidity, and solvency of the company. Thereport also includes a discussion on the major trends and drivers behind the financial results, as well as recommendations for future actions.1. Introduction[Company Name] is a [industry] company with [number of employees] employees, operating in [location]. The company's primaryproducts/services are [list of products/services], and it generates revenue through [list of revenue streams]. This report aims to evaluate the company's financial performance by examining its financial statements and other relevant data.2. Financial Statements Analysis2.1 Balance SheetThe balance sheet provides a snapshot of the company's financialposition at a specific point in time. The following analysis focuses on key components of the balance sheet:Assets: The total assets of [Company Name] stood at [amount] as of [date]. This includes current assets such as cash and cash equivalents, receivables, and inventory, as well as non-current assets like property, plant, and equipment.Liabilities: The company's total liabilities were [amount] as of [date], which includes short-term liabilities like accounts payable and long-term liabilities such as long-term debt.Equity: The equity section of the balance sheet shows the shareholders' equity, which includes common stock, retained earnings, and other reserves. The shareholders' equity of [Company Name] was [amount] as of [date].2.2 Income StatementThe income statement provides an overview of the company's revenues, expenses, and net income for a specific period. The following points highlight the key aspects of the income statement:Revenue: The company's total revenue for the fiscal year [Year] was [amount], reflecting a [percentage] increase/decrease from the previous year.Cost of Goods Sold (COGS): The COGS for the year was [amount], representing [percentage] of the total revenue. This includes the cost of materials, labor, and other production expenses.Gross Profit: The gross profit for the year was [amount], which is the revenue minus the COGS.Operating Expenses: The operating expenses, including selling, general, and administrative expenses, were [amount]. This includes salaries, marketing, and other overhead costs.Net Income: The net income for the fiscal year [Year] was [amount], which represents the profit after all expenses have been deducted from the revenue.2.3 Cash Flow StatementThe cash flow statement provides information about the cash inflows and outflows of the company during a specific period. The following analysis focuses on the key components of the cash flow statement:Operating Cash Flow: The operating cash flow for the fiscal year [Year] was [amount], which indicates the cash generated from the company's core operations.Investing Cash Flow: The investing cash flow was [amount], which includes cash flows from the purchase/sale of assets, investments, and loans.Financing Cash Flow: The financing cash flow was [amount], which includes cash flows from the issuance/redeem of equity, debt, and payment of dividends.3. Financial Ratios AnalysisFinancial ratios are used to assess the financial health and performance of a company. The following ratios are used in this analysis:Current Ratio: The current ratio of [Company Name] was [ratio], indicating that the company has [sufficient/insufficient] liquidity to meet its short-term obligations.Debt-to-Equity Ratio: The debt-to-equity ratio of the company was [ratio], which suggests that the company has [high/low] financial leverage.Return on Assets (ROA): The ROA of the company was [percentage], which indicates the efficiency of the company in using its assets to generate profits.Return on Equity (ROE): The ROE of the company was [percentage], which shows the return on the shareholders' equity.4. Major Trends and DriversSeveral key trends and drivers influenced the financial performance of [Company Name] during the fiscal year [Year]:Market Conditions: The overall market conditions, including the demand for [product/service], had a significant impact on the company's revenue.Product Mix: Changes in the product mix, such as an increase in the sales of [product], contributed to the revenue growth.Cost Management: The company's focus on cost management helped in improving the operating margins.5. RecommendationsBased on the analysis of the financial statements and other relevant data, the following recommendations are made:Focus on Product Innovation: The company should continue to invest in research and development to introduce new products and enhance the existing ones.Cost Optimization: The company should explore opportunities to further optimize its costs, especially in the areas of operations and marketing.Leverage Technology: The company should leverage technology to improve its operational efficiency and customer experience.ConclusionThe financial report analysis of [Company Name] for the fiscal year [Year] indicates that the company has achieved significant growth in revenue and profitability. However, there are areas where the companycan improve its financial performance. By focusing on product innovation, cost optimization, and leveraging technology, [Company Name] cancontinue to grow and remain competitive in the market.Note: This template is a general framework for analyzing financial reports. The specific content and analysis may vary depending on the company and industry.。

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。

FSP Corp Consolidated Balance Sheets December 31,20X6 and 20X5Assets December 31,20X6December31,20X5FSP Guidechapterreference (in millions$,except pershare data)(in millions$,except pershare data)Current assetsCash and cash equivalnets $ xxx $ xxx FSP 6 Restricted cash xxx xxx FSP 6 Marketable securities (includes $xxxand $xxx measured at fair value)xxx xxx FSP 9 Accounts receivable net of allowancefor doubtful accounts of $xx an $xxxxx xxx FSP 8 Notes receivable,net of allowance fordoubtful accounts of $xx an $xxxxx xxx FSP 8 Net investmengt in leasedproperty,net of unearned incomexxx xxx FSP 14 Inventories xxx xxx FSP 8 Prepaid expense xxx xxx FSP 8 Deferred income tax assets xxx xxx FSP 16FSP 3/ Contract assets xxx xxx FSP 8 Other current assets xxx xxx FSP 8 Total current assets xxx xxxDebt and equity securites xxx xxx FSP 9 Securities of related parites xxx xxx FSP 26 Indebetdness of relatedparites,noncurrentxxx xxx FSP 26 Other investments xxx xxx FSP 9 Investments in unconsolidatedsunbsidiariesxxx xxx FSP 10 Derivative assets xxx xxx FSP 19 Deferred income taxassets,noncurrentxxx xxx FSP 16Property,plant and equipment,net ofaccumulateddepreciation,depletion,andamortization of $xx and $xxxxx xxx FSP 8Intangible assets,net of accumulatedamortization of $xx and $xxxxx xxx FSP 8 Goodwill xxx xxx FSP 8 Other assets xxx xxx FSP 8 Total assets $ xxx $ xxxLiabilities,redeemable preferred stock,and stockholders' equity December 31,20X6December31,20X5FSP Guidechapterreference (in millions$,except sharedata)(in millions$,exceptshare data)Current liabilitesAccounts and notes payable $ xxx $ xxx FSP 11 Current portion of long-term debt xxx xxx FSP 12 Current portion of obligations undercapital leasesxxx xxx FSP 14 Income taxes xxx xxx FSP 16 Derivative liabilities xxx xxx FSP 19 Deferred credits,current xxx xxx FSP 16 Deferred tax liabilities,current xxx xxx FSP 16 Dividends payable xxx xxx FSP 5FSP 2/ Current liabilities xxx xxx FSP 11 Other current liablities xxx xxx FSP 11 Total current liabilities xxx xxxBonds,mortgages and otherlong-term debt,including capitalized leases,Less:Unamortized discount and issuance costs xxx xxxFSP 12/FSP14Indebtedness to relatedparties-noncurrentxxx xxx FSP 26 Notes payable,noncurrent xxx xxx FSP 11 Employee benefit plan obligation xxx xxx FSP 13 Deferred credits,noncurrent xxx xxx FSP 16 Deferred tax liabilities,noncurrent xxx xxx FSP 16 Other liabilities xxx xxx FSP 11Total liabilities xxx xxxCommitments and contingent liabilities FSP 23 Redeemable preferred stock ClassD-subject to redemption($0.01 parvalue;authorized - xxxx shares;issued anoutstanding - xxx and xxx shares)xxx xxx FSP 5Stockholders' equityNon-redeemable preferred stock ClassC($0.01 par value;authorized - xxxxshares;issued an outstanding - xxx andxxx shares)xxx xxx FSP 5Common stock - Class A($0.01 parvalue;authorized - xxxx shares;issuedan outstanding - xxx and xxx shares)xxx xxx FSP 5Treasury stock,at cos (xxx and xxxshares held)(xxx) (xxx) FSP 5 Additional paid-in capital xxx xxx FSP 5 Accumulates other comprehensiveincomexxx xxx FSP 4 Retained earnings xxx xxx FSP 5 Total stockholders' equity attributable toFSP Corp stockholdersxxx xxxNoncontrolling interests in consolidated subsidiaries xxx xxxFSP 5/FSP18Total stockholders' equity xxx xxxTotal liabilities,redeemable preferredstock,and equity$ xxx $xxxFSP CorpConsolidated Statements of OperationsFor the years ended December 31,20X6 ,20X5,and 20X420X6 20X5 20X4 FSP chapter or sectionreferencein millions $,except per share datain millions$,except pershare datain millions$,except pershare dataNet sales $xxx $xxx $xxx 3.5Cost of sales (xxx) (xxx) (xxx) 3.6Gross profit xxx xxx xxx 3.7.3Other operating expenses xxx xxx xxx 3.7Seling,general,&(xxx) (xxx) (xxx) 3.7 administrative expensesProvision for doubtful(xxx) (xxx) (xxx) 3.7.2 accounts and notesDepreciation expense (xxx) (xxx) (xxx) 3.7.3Impairment loss ——（xxx) —— 3.7.4Restructuring expense (xxx) (xxx) —— 3.7.6Other general expenses (xxx) (xxx) (xxx) 3.7.10 Non-operating income xxx xxx xxx 3.8 Interest and amortization(xxx) (xxx) (xxx) FSP 12 of debt discount andexpenseNon-operating expenses (xxx) (xxx) (xxx) 3.8 Income (loss) fromxxx xxx xxx 3.9.1/3.9.2 continuing operationsbefore income tax expenseIncome tax expense (xxx) (xxx) (xxx) FSP 16Equity in earnings ofxxx xxx xxx FSP 10 unconsolidated entitiesIncome (loss) fromxxx xxx (xxx) 3.9.4 continuing operationsFSP 27Income (loss) beforecunmulative effects ofxxx xxx (xxx) 3.9.6 changes in accountingpriciplesCumulative effrcts of——xxx —— 3.9.7/FSP 30 changes in accountingprinciplesNet income (loss) xxx xxx (xxx) 3.9.8Less:Net income (loss)attributable toxxx (xxx) (xxx) 3.9.9/.FSP 18 noncontrolling interestsNet income (loss)$xxx $(xxx) $(xxx) FSP 18 attributable to parentNet income (loss)attributable to entity per3.9.10/FSP 7 common share——basicContinuing operations x.xx x.xx x.xx FSP 7/3.9.10 Discontinued operations N/A x.xx N/A FSP 7 Net income (loss) x.xx x.xx x.xx 3.9.10/FSP 7Net income (loss)attributable to entity per3.9.10/FSP 7 comon share - dilutedContinuing operations x.xx x.xx x.xx FSP 7/3.9.10 Discontinued operations N/A x.xx N/A FSP 7 Net income (loss) x.xx x.xx x.xx 3.9.10/FSP 7a. Sample consolidated single statement of comprehensive incomeFSP CorpConsolidated Statements of Comprehensive IncomeYears ended December 31,20X6In millions $,except per share dataRevenues $1,400 Cost of goods sold (500)Selling,general and administrative (20) Gain on sale of securities 340Income1,220 before taxIncome tax(320) expenseEquity in earnings of unconsolidated investee 100Net income $1,000 Less:net income attributable to the noncontroling interest (100) Net income attributable to to FSP corp stockholders 2000 Earnings per share 1.25Basic anddilutedOther comprehensive loss,net of tax:Change in foreign currency translation adjustments 80Change in unrealized gains related to available-for-sale11securitiesEquity in unrealized losses on available-for-sale securities of(8)unconsolidated investeeChange in unrealized gains on cash flow hedges 15Change in prior service cost ande unrecognized los for(150) defined benefit pension plansChange in fair value attributable to instrument-specific credit5 risk of liabilities measured at fair value under the air valueoptionOther comprehensive loss (47)Comprehensive income $953 b. Sample consolidated statement of comprehensive income(that would follow the consolidated statement of income)FSP CorpConsolidated Statements of Comprehensive IncomeYears ended December 31,20X6In millions $,except per share dataNet income $1,000 Other comprehensive loss,net of tax:Change in foreign currency translation adjustments 80 Net changes related to available-for-saqle securities:Unrealized gains during period 13Reclassifications of losses to net income (2)Equity in unrealized losses on available-for-sale securities of(8)unconsolidated investeeChange in unrealized gains/losses on cash flow hedges:Unrealized gains during period 43Reclassifications of losses to net income (28）15Change in fair value attributable to instrument-specific credit5 risk of liabilities measured at fair value under the air valueoptionChange in defined benefit pension plans:prior sevices cost arising during period (160)Net loss arising during period (10)Less:amoritization of prior services cost included in net20 (150)perodic pension costOther comprehensive loss (17)Comprehensive income $953Less:net income attributable to the noncontroling interest (220) Comprehensive income attributable to FSP Corp stockholders xxxFSP CorpConsolidated Statements of OperationsFor the years ended December 31,20X6 ,20X5,and 20X420X6 20X5 20X4FSP chapter or section referencein millions $,except per sharedatain millions $,exceptper sharedatain millions $,except per sharedataCash flow from operating activities:NetincomeAdjustments to the reconcile net income to net cash provided by (used in)operating activities:Accretion (amoritzation) ofdiscount (premium) on issueddebt securitiesxxx xxx xxx 6.7.2.1（Gain) loss on extinguishmentof debtxxx xxx xxx 6.7.2.2/6.7.2.3 Depreciation and amoritization xxx xxx xxx 6.7.3Amortization of debt issue costs xxx xxx xxx 6.7.3Share-based incentivexxx xxx xxx 6.7.3 compresationImpairment of assets xxx xxx xxx 6.7.3Provision for bad debt expense xxx xxx xxx 6.7.3Inventory obsolescencexxx xxx xxx 6.7.3 impairmentDeferred taxes xxx xxx xxx 6.7.3Noncash provisions for exitxxx xxx xxx 6.7.3 costsLoss (gain) on disposal ofxxx xxx xxx 6.7.3 property and equipment（Income) loss fromxxx xxx xxx 6.7.3.2 equity-method investments,netof dividends receviedForeign currency transactions xxx xxx xxx 6.9Changes in operating assets and liabilities,net of effects of businessesacquired:Decrease (increase) in tradexxx xxx xxx 6.4.2 recevablesDecrease (increase) in accountsreceivable securitizationxxx xxx xxx 6.4.2 programDecrease (increase) inxxx xxx xxx 6.4.2 inventoriesDecrease (increase) in otherxxx xxx xxx 6.4.2 assets,netIncrease (decrease) in accountsxxx xxx xxx 6.4.2 payableIncrease (decrease) inaccruedxxx xxx xxx 6.4.2 liabilitiesIncrease (decrease) in incomexxx xxx xxx 6.4.2 taxes payableIncrease (decrease) in otherxxx xxx xxx 6.4.2 liabilities,netNet cash provided by (used in)xxx xxx xxx 6.7.3 operating acticitiesCash flows from investing activities:Acquisition [sale] of equityxxx xxx xxx 6.7.1 securitiesAcquisition [proceeds from sale]xxx xxx xxx 6.7.1.1 of property,plant,andequipmentAcquisition [sale] of a businessxxx xxx xxx 6.7.1.2 net of cash and cash equivalentsacquired [or sold]Impact to cash resulting fromxxx xxx xxx 6.7.1 initial comsolidation[deconsolidation]Comtributions and advances toxxx xxx xxx 6.7.1.4 joint venturesNet cash provided by (used in)xxx xxx xxx 6.7.1 investing acticitiesCash flows from investing activities:Bank overdrafts xxx xxx xxx 6.5.3Payment of contingentxxx xxx xxx 6.7.1.2 comsiderationproceeds from debt xxx xxx xxx 6.7.2Repayment of debt xxx xxx xxx 6.7.2Payments of debt issue costs xxx xxx xxx 6.7.2 Dividends paid xxx xxx xxx 6.7.2Net payments of short-termxxx xxx xxx 6.7.2 borrowingsRepurchases of equity securities xxx xxx xxx 6.7.2 proceeds from debt xxx xxx xxx 6.7.2Acquisition of common stock forxxx xxx xxx 6.7.2.7 tax withholding obligationsDistributions to noncontrolingxxx xxx xxx 6.7.2.8 interestsPrincipal payments underxxx xxx xxx 6.7.2 capital lease obligationsNet activity from derivativeswith an other-than-insignificantxxx xxx xxx 6.7.2.9 financing elementNet cash provided by (used in)xxx xxx xxx 6.7.2 financing acticitiesEffect of exchange ratechanges on cash,cashxxx xxx xxx 6.9 equivalents and restricted cashCash.cash equivalents,and restricted cash:Net change during the period xxx xxx xxx 6.5Balance,begining of period xxx xxx xxx 6.5Balance,end of period $xxx $xxx $xxx 6.5 Supplemental cash flow information:Cash paid for interest,net of$xxx $xxx $xxx 6.4.2 amounts capitalizedCash paid for income taxes xxx xxx xxx 6.4.2 Noncash investing and financing activity xxx xxx xxx 6.7Statement of Changes In Stockholders’EquityFSP CorpConsolidated Statements of changes in stockholders' equityFor the years ended December 31,20X6(in millions $,except per share data)Common shares Amnt Preferredshares Amnt APICRetainedearnings AOCITotalFSPCorpstock-holdersequtyNoncontrollinginterestsTotalequityBalance atDecember31,2015xx $xx xx $xx $xx $xx $xx $xx $xx $xx Net income xx xx xx xxOthercomprehensiveincome,netxx xx xx xxStock-basedcompensationxx xx xx xx xx Tax benefit fromstock plansxx xx xx Common stockissuedxx xx xx xx xx Retirement ofcommon shares(xx) (xx) (xx) (xx) (xx) (xx)Cash dividendsdeclared ($0.xx pershare)(xx) (xx) (xx)Stock dividendsdeclaredxx xx xx (xx)Conversion ofpreferred sharesinto commonsharesxx xx (xx) (xx)Purchase ofshares fromnoncontrollingintrrests(xx) xx (xx) (xx) (xx)Balance atDecember31,2015xx $xx xx $xx $xx $xx $xx $xx $xx $xx。

Appendix: Formats of Financial Statements for General EnterprisesBalance SheetForm AF-01 Prepared by: Month: Date: Year: Monetary Unit:Assets Endingbalance BeginningbalanceLiabilities & Owners’ (Stockholders’) Equity EndingbalanceBeginningbalanceCurrent assets:Current liabilities: Monetary funds Short-term loansFinancial assets that are measured at fair value and whose changes are included in the current profits and losses Financial liabilities that are measured at fair value and whose changes are included in the current profits and lossesDerivative financial assets Derivative financial liabilitiesNotes receivable Notes payableAccounts receivable Accounts payableAdvances to suppliers Advances from customersInterest receivable Employee compensation payable Dividend receivable Taxes payableOther receivables Interest payableInventories Dividend payableAssets held for sale Other payablesNon-current assets due within a year Liabilities held for saleOther current assets Non-current liabilities due within a year Sub-total of current assets Other current liabilitiesNon-current assets:Sub-total of current liabilities Financial assets available for sale Non-current liabilities:Held-to-maturity investments Long-term borrowingsLong-term receivables Bonds payableLong-term equity investment Including: preferred sharesReal estate investments Perpetual bondsFixed assets Long-term payablesConstruction in progress Special payablesConstruction materials Estimated liabilitiesDisposal of fixed assets Deferred incomeProductive biological assets Deferred income tax liabilitiesOil and gas assets Other non-current liabilities Intangible assets Sub-total of non-current liabilities Development expenditure Total liabilitiesGoodwill Owners’ (stockholders’) equity:Long-term prepaid expenses Paid-in capital (or stock)Deferred income tax assets Other equity instrumentsOther non-current assets Including: preferred sharesSub-total of non-current assets Perpetual bondsCapital surplusLess: treasury sharesOther comprehensive incomeSurplus reserveUndistributed profitTotal owners’ (stockholders’) equityTotal assets Total liabilities & owners’ (stockholders’) equityNotes to newly added items:1. The newly added item of “Assets held for sale” reflects the ending book value of non-current assets classified as the category of being held for sale as well as current assets and non-current assets in the disposal groups classified as the category of being held for sale on the balance sheet date. The item shall be stated at an amount determined by the ending balance in the “Assets held for sale” account newly established under the category of assets after deducting the ending balance in the “Provision for impairment of assets held for sale” account.2. The newly added item of “Liabilities held for sale” reflects the book value of the liabilities in disposal groups that directly relate to the assets classified as the category of being held for sale on the balance sheet date. The item shall be stated according to the ending balance in the “Liabilities held for sale” account newly established under the category of liabilities.Income StatementForm AF-02 Prepared by: Month: Date: Year: Monetary Unit:Item Amount for the current period Amount for the priorperiodI. Operating revenueLess: Operating costsTaxes and surchargeSales expensesGeneral and administrative expensesFinancial expensesAsset impairment lossAdd: Income from the changes in the fair value (if losses are incurred, a "-" sign shallbe placed ahead)Investment income (if losses are incurred, a "-" sign shall be placed ahead)Including: Income from investment in associated enterprises and joint venturesAsset disposal income (if losses are incurred, a "-" sign shall be placed ahead)Other incomeII. Operating profit (if losses are incurred, a "-" sign shall be placed ahead)Add: non-operating revenueLess: Income tax expensesIII. Income before tax (if losses are incurred, a "-" sign shall be placed ahead)Less: Income tax expensesIV. Net income (if net losses are incurred, a "-" sign shall be placed ahead)(I) Net income from continuing operations (if net losses are incurred, a "-" sign shall beplaced ahead)(2) Net income from discontinued operations (if net losses are incurred, a "-" sign shallbe placed ahead)V. Other comprehensive income, net of tax(1) Other comprehensive income that cannot be reclassified into profits and losses insubsequent periods1. Changes in the net liabilities or net assets of the re-measured or redefined benefitplan2. Share in other comprehensive income that cannot be reclassified into profits andlosses in subsequent periods by the investee under the equity method…….(II) Other comprehensive income that will be reclassified into profits and losses insubsequent periods1. Share in other comprehensive income that will be reclassified into profits and lossesin subsequent periods by the investee under the equity method2. Profits and losses from changes in fair value of financial assets available for sale3. Profits and losses from reclassification of held-to-maturity investments into financialassets available for sale4. Effective part of profits and losses from cash flow hedge5. Differences arising from the translation of foreign currency financial statements……VI. Total comprehensive incomeVII. Earnings per share(I) Basic earnings per share(2) Diluted earnings per shareNotes to newly added items:1. The newly added item of “Asset disposal income” reflects the gains or losses determined at the time of selling non-current assets (except for financial instruments, long-term equity investments and real estate investments) or disposal groups classified as the category of being held for sale, as well as the gains or losses arising from the disposal of fixed assets, construction in progress, productive biological assets and intangible assets not classified as the category of being held for sale. The gains or losses arising from the disposal of non-current assets in debt restricting and the gains or losses arising from the exchange of non-monetary assets shall also be stated under this item. The item shall be stated on the basis of analysis of the actual amount in the “Profits and losses on the disposal of assets” account newly established under the category of profits and losses; if losses are incurred, a "-" sign shall be placed ahead.2. The newly added item of “Other income” reflects the government grants, etc. that are recorded into other income. The item shall be stated on the basis of analysis of the actual amount in the “Other Income” account newlyestablished under the category of profits and losses.3. The item of “Non-operating revenue” reflects the income other than the operating revenue realized by an enterprise, which mainly includes the gains on debt restructuring, government grants that do not relate to the daily activities of the enterprise, gains on inventory surplus, gains on donation, etc. The item shall be stated on the basis of analysis of the actual amount in the “Non-operating revenue” account.4. The item of “Non-operating expenditures” reflects the expenditures irrelevant to operation of an enterprise, which mainly includes the losses on debt restructuring, expenditures for public welfare donations, abnormal losses, inventory losses, losses on damage or scrap of non-current assets, etc. The item shall be stated on the basis of analysis of the actual amount in the “Non-operating expenditures” account.5. The new added items of “(I) Net income from continuing operations” and “(II) Net income from discontinued operations” reflect the net profit that relates to the continuing operations and the net profit that relates to the discontinued operations respectively; if net losses are incurred, a "-" sign shall be placed ahead. The two items shall be stated according to the relevant provisions of the Accounting Standards for Business Enterprises No.42 - Non-current Assets and Disposal Groups Held for Sale and Discontinued Operations.Cash Flow StatementForm AF-03 Prepared by: Month: Date: Year: Monetary Unit:Item Amount for the current period Amount for the priorperiodI. Cash flows from operating activitiesCash received from the sale of goods or rendering of servicesRefunds of taxesOther cash receipts 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 type of taxesOther cash payments relating to operating activitiesSub-total of cash outflows from operating activitiesNet cash flows from operating activitiesII. Cash flows from investing activitiesCash received from return of investmentsCash received from return on investmentNet cash received from the sale of fixed assets, intangible assets and other long-termassetsNet cash received from the disposal of subsidiaries and other business entitiesOther cash receipts 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 paid to acquire subsidiaries and other business entitiesOther cash payments relating to investing activitiesSub-total of cash outflows from investing activitiesNet cash flows from investing activitiesIII. Cash flows from financing activitiesCash received from investments by othersCash received from borrowingsOther cash receipts relating to financing activitiesSub-total of cash inflows from financing activitiesCash repayments of amounts borrowedCash paid for distribution of dividends or profits and for interest expenses Other cash payments relating to financing activitiesSub-total of cash outflows from financing activitiesNet cash flows from financing activitiesIV. Effect of changes in foreign exchange on cash and cash equivalents V. Net increase in cash and cash equivalentsIncluding: Cash and cash equivalents at the beginning of the periodVI. Cash and cash equivalent at the end of the periodStatement of Changes in Owners’ (Stockholders’) EquityForm AF-04 Prepared by: Year: Monetary Unit:Item Amount for the current year Amount for the prior yearPaid-in capital (or stock)Other equity instruments CapitalsurplusLess:TreasurysharesOthercomprehensive incomeSurplusreservesUndistributedprofitTotalowners’equityPaid-incapital(orstock)Other equity instruments CapitalsurplusLess:TreasurysharesOthercomprehensiveincomeSurplusreservesUndistributed profitTotalowners’equity PreferredsharesPerpetualbondsOthers PreferredsharesPerpetualbondsOthersI. Balance at the end of theprior yearAdd: Changes inaccounting policies Error correction in theprior periodsOthersII. Balance at the beginning of the currentyearIII. Increase/decrease in the current year (in the case of decrease, a “-” sign shall be placed ahead) (I) Total comprehensiveincome(II) Owners’ capital contribution and reduction1. Ordinary shares contributed by owners2. Capital contributed by other equity instrumentholders3. Share-based payments recorded into owners’equity4. Others(III) Profit distribution 1. Appropriation of surplusreserve2. Distribution to owners(shareholders)3. Others(IV) Internal conversion of owners’ equity1. Conversion of capital surplus into capital (orstock)2. Conversion of surplus reserves into capital (orstock)3. Use of surplus reserve for recovery of losses4. OthersIV. Balance at the end of the current year。

英文财务报表（模板）现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量：Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润Net Profit加：少数股东损益Add: Minority interest加：计提的资产减值准备Impairment losses on assets固定资产折旧Depreciation of fixed assets无形资产摊销Amortisation of intangible assets长期待摊费用摊销Amortisation of long-term deferred expenses待摊费用减少（减：增加）Decrease (increase) in deferred expenses预提费用增加（减：减少）Increase (decrease) in accrued expensesLosses (gains) on disposal of fixed assets, intangible assets and other long-term assets 处置固定资产、无形资产和其他长期资产的损失（减、固定资产报废损失Losses on write-off of fixed assets财务费用Finance expense (income)投资损失（减、收益）Losses (gains) arising from investments 递延税款贷款（减、借项）Deferred tax credit (debit)存货的减少（减、增加）Decrease (increase) in inventories经营性应收项目的减少（减、增加）Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少）Increase (decrease) in payables under operating activities其他Others经营活动产生的现金流量净额Net cash flow from operatingactivities2.不涉及现金收支的投资和筹资活动：Investing and Financing Activities that do not Involve Cash Receipts and Payments: 债务转为资本Conversion of debt into capital一年内到期的可转换公司债券Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产Fixed assets acquired under finance leases3.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 year加：现金等价物的期末余额Add: cash equivalents at the end of the period减：现金等价物的期初余额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。

信用减值损失英文版财务报表模板Credit Impairment Loss Financial Statement TemplateIntroduction:When a company provides credit to customers or makes loans, it faces the risk of not being able to collect the full amount owed. In financial accounting, this risk is recognized by recording a credit impairment loss. This loss reflects the decrease in value of an asset due to the creditworthiness of the debtor.The following is a template for presenting credit impairment losses on financial statements in accordance with accounting standards:Balance Sheet:AssetsCash and cash equivalentsAccounts receivableLess: Allowance for credit impairment lossesNet accounts receivableIncome Statement:Net salesCost of goods soldGross profitOperating expensesOperating income before credit impairment lossesCredit impairment lossesOperating income after credit impairment lossesNotes to the Financial Statements:1. Credit Impairment Losses:The credit impairment losses recorded in the period should be disclosed in the notes to the financial statements. This disclosure should include the amount of losses recognized, the nature of the assets impaired, and the assumptions used to calculate the losses.2. Allowance for Credit Impairment Losses:The allowance for credit impairment losses should be disclosed separately on the balance sheet. This allowance represents the estimated credit losses that have not yet been realized but are expected to occur in the future.3. Credit Risk Exposure:The company should disclose the nature and extent of its credit risk exposure in the notes to the financial statements. This disclosure should include information about the company's credit policies, the credit quality of its customers, and any concentrations of credit risk.Conclusion:Properly accounting for credit impairment losses is essential for presenting a true and fair view of a company's financial position and performance. By following the template provided above and providing detailed disclosures in the notes to the financial statements, companies can effectively communicate their credit risk exposure to stakeholders.。

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 ｔerｍinvestmｅｎｔs 应收票据Nｏｔes ｒeceivabｌe 应收股利Diviｄeｎｄreｃｅivａblｅ应收利息Ｉnterｅsｔｒecｅｉvablｅ应收帐款Accounts receiｖaｂle其他应收款Oｔｈｅｒreceivａblｅs预付帐款Accouｎｔs prｅｐaiｄ期货保证金Futuｒe gｕａｒantee 应收补贴款Allｏwancｅreceivaｂle 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Pｒepａidａｎdｄefeｒred ｅxpenses 待处理流动资产净损失Uｎsｅtｔled G／Ｌｏn ｃurｒenｔassets 一年内到期的长期债权投资Ｌoｎg-tｅr ｍdebeｎtuｒe invｅstｍenｔfaｌling due in a yaear 其他流动资产Ｏtｈer cuｒreｎt asset ｓ流动资产合计Totalｃurｒent assｅts 长期投资：Loｎg-tｅｒｍｉｎveｓtmｅｎｔ:其中:长期股权投资Iｎｃluｄing lｏng term eqｕity inveｓtmｅｎｔ长期债权投资Ｌｏｎg ｔｅrm sｅｃｕｒｉｔｉeｓinvestmｅnt＊合并价差Ｉｎcorporaｔingｐriｃe 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 fixeｄａssｅtｓ固定资产净额Ｎｅt ｖalue of fixed asseｔs 固定资产清理Dispｏsal oｆfｉxeｄassets 工程物资Project material 在建工程Ｃonstructiｏn ｉｎＰroｇress 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 usｅｒigｈts 递延资产（长期待摊费用)Dｅfeｒred assetｓ其中:固定资产修理Includ ｉnｇ: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 approｖeｄreservinｇmａterials 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Ｎoteｓpａyablｅ应付帐款Aｃcounts payａb1ｅ预收帐款Ａdｖanｃes fｒｏm cｕｓｔomers 应付工资Acｃｒｕeｄｐaｙrｏ１ｌ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Oｔheｒpaｙabl ｅto goｖeｒnｍent 其他应付款Ｏther credｉtｏrs 预提费用Pｒｏviｓion fｏr eｘpense ｓ预计负债Accrued lｉabilitｉes一年内到期的长期负债Long term lｉａbiｌiｔies ｄueｗithin 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 lonｇteｒｍlｉabilities 递延税款贷项Deferreｄtaxａｔion credit 负债合计Ｔoｔal lｉabilｉｔies＊少数股东权益Minorityｉｎterｅstｓ实收资本(股本) SuｂｓcｒibeｄCａpitaｌ国家资本Ｎational caｐitaｌ集体资本Coｌlectiveｃapital 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Fo ｒeign busineｓsmen"sｃａpitａl 资本公积Ｃaｐitａlｓurｐluｓ盈余公积sｕrpluｓreseｒve 其中:法定盈余公积Inｃluding：stａtuｔorｙsurplus reserｖe公益金ｐublicwelfaｒe ｆｕnｄ补充流动资本Supplermｅｎtary ｃurrenｔcａpｉtaｌﻫ＊未确认的投资损失(以“—”号填列) Uｎaｆfirｍｅd invｅstｍent losｓ未分配利润Retaineｄｅarnings 外币报表折算差额Convｅrted diffｅrｅｎcｅin Forｅign Curｒency Staｔemeｎts所有者权益合计Toｔaｌshareholder”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 oｆp ｒoｄｕctｓ其中：出口产品销售收入Including：Exportｓales 减：销售折扣与折让Le ｓｓ：Ｓalesｄisｃount ａｎd ａlｌowａｎces 产品销售净额Net ｓalesｏf products 减:产品销售税金Leｓs:Saleｓｔax产品销售成本Ｃoｓｔof saｌes 其中：出口产品销售成本Iｎcluding：Cosｔoｆexｐort saｌｅs产品销售毛利Grosｓprｏfiｔｏn sales 减:销售费用Ｌess：Sellinｇｅｘpenses 管理费用Geｎeral anｄａｄｍｉnistrativｅexpｅｎseｓ财务费用Fｉnaｎcial expeｎｓes其中:利息支出(减利息收入) In ｃludiｎg：Interest expｅｎses (minｕsinterest iｈｃoｍe) 汇兑损失(减汇兑收益)Exｃhａｎge losses（minuｓeｘｃhａnge 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Operaｔｉnｇprofit 加：投资收益Adｄ：Incoｍｅｏn iｎｖesｔmｅnt 加：营业外收入Ａdd:Noｎ—operatｉnｇｉncome减:营业外支出Less:Ｎon—oｐeｒatinｇexpeｎses 加:以前年度损益调整Ａdd：adjuｓtmenｔoｆloｓｓand gaｉn foｒprevｉous yｅarｓ利润总额Tｏtaｌpｒｏfit 减:所得税L ｅsｓ：Income taｘ净利润Nｅt profit ＝=======＝＝=＝＝==============＝=＝=========＝＝====＝======＝＝=＝=＝====＝===现金流量表Cash Ｆlows Ｓtatement ﻫPrepａred ｂｙ:Ｐｅriod:Unit: ﻫＩtemｓ1。

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。

信用减值损失英文版财务报表模板全文共3篇示例，供读者参考篇1Title: Financial Statement Template for Credit Impairment LossIntroduction:Credit impairment loss is an important aspect of financial reporting that reflects the potential losses that a company may face due to the non-repayment of loans and other credit assets. This article provides a template for a financial statement that includes a detailed analysis of credit impairment loss.Financial Statement Template:Company Name: ________________ Date: ________________Financial Statement for the year ended ________________Balance Sheet:AssetsCash and cash equivalents $___________Accounts Receivable $___________Less: Credit Impairment Loss $(__________) Net Accounts Receivable $___________ Inventory $_____________Total Assets $__________LiabilitiesAccounts Payable $____________Total Liabilities $____________Income Statement:Net Sales $___________Cost of Goods Sold $___________Gross Profit $___________Operating Expenses $___________Net Income before Tax $___________ Credit Impairment Loss $(__________)Net Income after Tax $___________ Statement of Cash Flows:Cash from Operating Activities $___________Cash from Investing Activities $___________Cash from Financing Activities $___________Net Increase (Decrease) in Cash $___________Analysis of Credit Impairment Loss:The company incurred a credit impairment loss of$___________ during the year ended ________________. This loss was primarily due to the non-repayment of loans by customers and the decline in the value of certain credit assets. The company has implemented credit risk management strategies to minimize such losses in the future.Conclusion:This financial statement template provides a comprehensive analysis of credit impairment loss and its impact on the company's financial performance. It is important for companies to regularly assess and report their credit impairment loss to investors and stakeholders to maintain transparency and credibility in financial reporting.Note: This template is for illustrative purposes only and should be customized according to the specific requirements of the company.End of Document.篇2Credit Impairment Loss Financial Statement TemplateIntroductionA credit impairment loss is a provision that a company sets aside to cover potential losses on loans or investments that have become impaired. When an asset's value is impaired, it means that the fair value of the asset is less than its carrying amount on the balance sheet. In financial reporting, companies are required to disclose their credit impairment losses on their financial statements to provide investors and stakeholders with a clear picture of the company's financial health.The following is a template for a financial statement showing credit impairment losses:Example CompanyIncome Statement for the Year Ended December 31, 20XXRevenue:- Sales Revenue: $XXX- Other Income: $XXXTotal Revenue: $XXXExpenses:- Cost of Goods Sold: $XXX- Selling and Administrative Expenses: $XXX - Depreciation: $XXX- Interest Expense: $XXX- Credit Impairment Loss: $XXXTotal Expenses: $XXXNet Income: $XXXBalance Sheet as of December 31, 20XX Assets:- Cash: $XXX- Accounts Receivable: $XXX- Inventory: $XXX- Equipment: $XXX- Investment: $XXXTotal Assets: $XXXLiabilities:- Accounts Payable: $XXX- Loans Payable: $XXXTotal Liabilities: $XXXEquity:- Common Stock: $XXX- Retained Earnings: $XXXTotal Equity: $XXXTotal Liabilities and Equity: $XXXNotes to the Financial Statements:1. Credit Impairment Loss: The company has recognized a credit impairment loss of $XXX during the year. This provision is based on an assessment of the company's loans and investments that have become impaired.2. Measurement of Credit Impairment Losses: The credit impairment losses are determined based on the expected credit losses model as per the requirements of the accounting standards.3. Risks and Uncertainties: The company faces risks and uncertainties in its credit portfolio, which could result in further credit impairment losses in the future. The management regularly assesses these risks and updates its provisions accordingly.4. Going Concern: The company's financial statements have been prepared on a going concern basis, assuming that the company will continue its operations in the foreseeable future and will be able to meet its financial obligations.This template provides a basic format for disclosing credit impairment losses on financial statements. Companies should customize the template to suit their specific requirements and ensure that all relevant disclosures are made in accordance with the applicable accounting standards. Investors and stakeholders rely on these disclosures to make informed decisions about the company's financial performance and outlook.篇3Impairment loss on financial assets is a significant issue for organizations, as it can impact the financial stability and performance of a company. The recognition and measurement of impairment loss on financial assets are critical aspects offinancial reporting, and companies must adhere to relevant accounting standards and regulations when reporting on such losses.When a company estimates that the recoverable amount of a financial asset is less than its carrying amount, it is required to recognize an impairment loss on the asset. Impairment losses are recognized in the income statement and reduce the carrying amount of the impaired financial asset. The impairment loss is calculated as the difference between the carrying amount of the asset and its recoverable amount.The recoverable amount of a financial asset is the higher of the asset's fair value less costs to sell and its value in use. Fair value is determined based on observable market prices, while value in use is the present value of expected cash flows from the asset. Companies must conduct regular assessments to determine whether impairment losses are required for their financial assets.The financial statements of a company must disclose information on impairment losses recognized during a reporting period. This includes details on the nature and amount of the impairment loss, the financial assets impaired, and the reasons for the impairment. Additionally, companies must provideinformation on the methodology used to determine the recoverable amount of impaired assets.The following is a template for reporting impairment losses on financial assets in a company's financial statements:[Company Name]Notes to the Financial StatementsFor the Year Ended [Date]Impairment Loss on Financial AssetsDuring the year, the Company recognized impairment losses on financial assets as follows:| Financial Asset | Carrying Amount | Recoverable Amount | Impairment Loss ||-------------------------------|-----------------|--------------------| -----------------|| [Asset 1] | [$Amount] | [$Amount] | [$Amount] || [Asset 2] | [$Amount] | [$Amount] | [$Amount] || [Asset 3] | [$Amount] | [$Amount] | [$Amount] |The Company conducted impairment assessments in accordance with relevant accounting standards. The recoverable amounts of the impaired assets were determined based on [insert methodology]. The impairment losses recognized in the income statement for the year ended [Date] totaled [$Amount].Management believes that the impairment losses recognized accurately reflect the recoverable amounts of the impaired financial assets. The Company will continue to monitor the carrying amounts and recoverable amounts of its financial assets to ensure the proper recognition of impairment losses in future periods.[Signature][Name][Title][Date]This template provides a structured format for reporting impairment losses on financial assets in a company's financial statements. Companies should adapt the template to their specific circumstances and provide additional information asnecessary to comply with reporting requirements. Proper disclosure of impairment losses is essential for transparent and accurate financial reporting.。