资产负债表
Balance Sheet
编制单位: ______年______月________日单位: 元
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利润表
Income Statement
编制单位： ______年______月________日单位: 元Prepared by: Month: _______Date:_______Year Monetary unit: RMB
现金流量表
Cash Flow Statement
编制单位：年度单位: 元
Prepared by: Period:_________ Monetary unit: RMB
资产减值准备明细表
Statement of Provision for Impairment of Assets
编制单位：年度单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
注：根据财会[2003]10号文件规定，此表已变动，请参见第404-407页。
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of Finance. Please refer to page 404 to 407 for details.
所有者权益（或股东权益）增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity
编制单位：年度单位: 元
Prepared by: Period:_________ Monetary unit: RMB
应交增值税明细表
VAT Payable Movement Table
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Prepared by: Period:_________ Monetary unit: RMB
利润分配表
Statement of Profit Distribution
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Prepared by: Period:_________ Monetary unit: RMB
分部报表（业务分部）
Business Segment Statement
编制单位：年度单位: 元
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分部报表（地区分部）
Geographical Segment Statement
编制单位：年度单位: 元
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信用证死卷 dead LC
Cover pool 担保池
Pfandbrief 抵押债券
提货担保 shipping guarantee
押品小类 collateral subdivision
准贷证 approved loan letter
平息 flat rate
CAC Contributory asset charge：资产必要报酬
CAPM Capital Asset Pricing Model：资本资产定价模型
CU Currency unit：货币单位
DCF Discounted cash flow：折现现金流
EBIT Earnings before interest and tax：息税前利润
EBITDA Earnings before interest, tax, depreciation and amortization：息税、折旧、摊销前利润GN Guidance Note：评估指南
IFRS International Financial Reporting Standard：国际财务报告准则
IPR&D In-process Research and Development：研发投入
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IVS International Valuation Standard：国际评估准则
PFI Prospective financial information：预期财务信息
US GAAP US Generally Accepted Accounting Principles：美国公认会计准则WACC Weighted average cost of capital：加权平均资本成本
WARA Weighted average return on assets：加权平均资产回报
Compound Annual Growth Rate 年均复合增长率
Cost of Goods Sold 已售商品成本
Incremental-Cashflow 增量现金流量
Multi-Period-Excess-Earnings 多期超额收益法
Relief-from-Royalty 权利金节省法
Net operating profit less adjusted tax 税后净营业利润
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