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首页 完整英文版资产负债表、利润表及现金流量表

完整英文版资产负债表、利润表及现金流量表.doc

完整英文版资产负债表、利润表及现金流量表

tianguofan009
2009-06-05 0人阅读 举报 0 0 暂无简介

简介:本文档为《完整英文版资产负债表、利润表及现金流量表doc》,可适用于财会领域

完整英文版资产负债表、利润表及现金流量表:恩,网上看到的,先放空间里以便用得上的时候好找~资产负债表BalanceSheet项目   ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中:原材料Including:Rawmaterials产成品(库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledGLoncurrentassets一年内到期的长期债权投资Longtermdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资:Longterminvestment:其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment*合并价差Incorporatingpricedifference长期投资合计Totallongterminvestment固定资产原价Fixedassetscost减:累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassetsnetvalue减:固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledGLonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中:土地使用权Includinganduserights递延资产(长期待摊费用)Deferredassets其中:固定资产修理Including:Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资    Amongit:Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表(续表)BalanceSheet项目   ITEM短期借款Shorttermloans应付票款Notespayable应付帐款Accountspayabe预收帐款Advancesfromcustomers应付工资Accruedpayrol应付福利费Welfarepayable应付利润(股利)  Profitspayabe应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Longtermloanspayable应付债券Bondspayable长期应付款longtermaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlongtermliabilities其中:特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities*少数股东权益Minorityinterests实收资本(股本)SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson"scapital其中:国有法人资本Including:Stateownedlegalperson"scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外商资本Foreignbusinessmen"scapital资本公积Capitalsurplus盈余公积surplusreserve其中:法定盈余公积Including:statutorysurplusreserve公益金   publicwelfarefund补充流动资本Supplermentarycurrentcapital*未确认的投资损失(以“”号填列)   Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计  Totalshareholder"sequity         负债及所有者权益总计TotalLiabilitiesEquity利润表INCOMESTATEMENT项目ITEMS产品销售收入  Salesofproducts其中:出口产品销售收入 Including:Exportsales减:销售折扣与折让 Less:Salesdiscountandallowances产品销售净额 Netsalesofproducts减:产品销售税金 Less:Salestax产品销售成本 Costofsales其中:出口产品销售成本 Including:Costofexportsales产品销售毛利 Grossprofitonsales减:销售费用 Less:Sellingexpenses管理费用 Generalandadministrativeexpenses财务费用 Financialexpenses其中:利息支出(减利息收入)Including:Interestexpenses(minusinterestihcome)汇兑损失(减汇兑收益) Exchangelosses(minusexchangegains)产品销售利润 Profitonsales加:其他业务利润 Add:profitfromotheroperations营业利润 Operatingprofit加:投资收益 Add:Incomeoninvestment加:营业外收入 Add:Nonoperatingincome减:营业外支出 Less:Nonoperatingexpenses加:以前年度损益调整 Add:adjustmentoflossandgainforpreviousyears利润总额 Totalprofit减:所得税 Less:Incometax净利润 Netprofit现金流量表CashFlowsStatementPreparedby: Period:Unit:ItemsCashFlowsfromOperatingActivities:  )Cashreceivedfromsalesofgoodsorrenderingofservices   )Rentalreceived Valueaddedtaxonsalesreceivedandrefundsofvalue)addedtaxpaid )Refundofothertaxesandlevyotherthanvalueaddedtax )Othercashreceivedrelatingtooperatingactivities )Subtotalofcashinflows )Cashpaidforgoodsandservices )Cashpaidforoperatingleases )Cashpaidtoandonbehalfofemployees )Valueaddedtaxonpurchasespaid )Incometaxpaid )Taxespaidotherthanvalueaddedtaxandincometax )Othercashpaidrelatingtooperatingactivities )Subtotalofcasholows)NetcashflowsfromoperatingactivitiesCashFlowsfromInvestingActivities: )Cashreceivedfromreturnofinvestments )Cashreceivedfromdistributionofdividendsorprofits )Cashreceivedfrombondinterestincome Netcashreceivedfromdisposaloffixedassets,intangible)assetsandotherlongtermassets )Othercashreceivedrelatingtoinvestingactivities )Subtotalofcashinflows Cashpaidtoacquirefixedassets,intangibleassets)andotherlongtermassets )Cashpaidtoacquireequityinvestments )Cashpaidtoacquiredebtinvestments )Othercashpaidrelatingtoinvestingactivities )Subtotalofcasholows)NetcashflowsfrominvestingactivitiesCashFlowsfromFinancingActivities: )Proceedsfromissuingshares )Proceedsfromissuingbonds )Proceedsfromborrowings )Otherproceedsrelatingtofinancingactivities )Subtotalofcashinflows )Cashrepaymentsofamountsborrowed )Cashpaymentsofexpensesonanyfinancingactivities )Cashpaymentsfordistributionofdividendsorprofits )Cashpaymentsofinterestexpenses )Cashpaymentsforfinanceleases )Cashpaymentsforreductionofregisteredcapital )Othercashpaymentsrelatingtofinancingactivities )Subtotalofcasholows )NetcashflowsfromfinancingactivitiesEffectofForeignExchangeRateChangesonCashNetIncreaseinCashandCashEquivalents SupplementalInformationInvestingandFinancingActivitiesthatdonotInvolveinCashReceiptsandPayments )Repaymentofdebtsbythetransferoffixedassets )Repaymentofdebtsbythetransferofinvestments )Investmentsintheformoffixedassets )RepaymentsofdebtsbythetransferofinvestoriesReconciliationofNetProfittoCashFlowsfromOperatingActivities )Netprofit )Addprovisionforbaddebtorbaddebtwrittenoff)Depreciationoffixedassets )Amortizationofintangibleassets Lossesondisposaloffixedassets,intangibleassets)andotherlongtermassets(ordeduct:gains) )Lossesonscrappingoffixedassets )Financialexpenses )Lossesarisingfrominvestments(ordeduct:gains) )Deferedtaxcredit(ordeduct:debit) )Decreaseininventories(ordeduct:increase) )Decreaseinoperatingreceivables(ordeduct:increase) )Increaseinoperatingpayables(ordeduct:decrease) )Netpaymentonvalueaddedtax(ordeduct:netreceipts )NetcashflowsfromoperatingactivitiesNetIncreaseinCashandCashEquivalents )cashattheendoftheperiod )Less:cashatthebeginningoftheperiod )Plus:cashequivalentsattheendoftheperiod )Less:cashequivalentsatthebeginningoftheperiod)Netincreaseincashandcashequivalents现金流量表CashFlowsStatementPreparedby: Period:Unit:ItemsCashFlowsfromOperatingActivities:)Cashreceivedfromsalesofgoodsorrenderingofservices)Rentalreceived Valueaddedtaxonsalesreceivedandrefundsofvalue)addedtaxpaid )Refundofothertaxesandlevyotherthanvalueaddedtax )Othercashreceivedrelatingtooperatingactivities )Subtotalofcashinflows )Cashpaidforgoodsandservices )Cashpaidforoperatingleases )Cashpaidtoandonbehalfofemployees )Valueaddedtaxonpurchasespaid )Incometaxpaid )Taxespaidotherthanvalueaddedtaxandincometax )Othercashpaidrelatingtooperatingactivities )Subtotalofcasholows)NetcashflowsfromoperatingactivitiesCashFlowsfromInvestingActivities: )Cashreceivedfromreturnofinvestments )Cashreceivedfromdistributionofdividendsorprofits )Cashreceivedfrombondinterestincome Netcashreceivedfromdisposaloffixedassets,intangible)assetsandotherlongtermassets )Othercashreceivedrelatingtoinvestingactivities )Subtotalofcashinflows Cashpaidtoacquirefixedassets,intangibleassets)andotherlongtermassets )Cashpaidtoacquireequityinvestments )Cashpaidtoacquiredebtinvestments )Othercashpaidrelatingtoinvestingactivities )Subtotalofcasholows)NetcashflowsfrominvestingactivitiesCashFlowsfromFinancingActivities: )Proceedsfromissuingshares )Proceedsfromissuingbonds )Proceedsfromborrowings )Otherproceedsrelatingtofinancingactivities )Subtotalofcashinflows )Cashrepaymentsofamountsborrowed )Cashpaymentsofexpensesonanyfinancingactivities )Cashpaymentsfordistributionofdividendsorprofits )Cashpaymentsofinterestexpenses )Cashpaymentsforfinanceleases )Cashpaymentsforreductionofregisteredcapital )Othercashpaymentsrelatingtofinancingactivities )Subtotalofcasholows )NetcashflowsfromfinancingactivitiesEffectofForeignExchangeRateChangesonCashNetIncreaseinCashandCashEquivalents SupplementalInformationInvestingandFinancingActivitiesthatdonotInvolveinCashReceiptsandPayments )Repaymentofdebtsbythetransferoffixedassets )Repaymentofdebtsbythetransferofinvestments )Investmentsintheformoffixedassets )RepaymentsofdebtsbythetransferofinvestoriesReconciliationofNetProfittoCashFlowsfromOperatingActivities )Netprofit )Addprovisionforbaddebtorbaddebtwrittenoff)Depreciationoffixedassets )Amortizationofintangibleassets Lossesondisposaloffixedassets,intangibleassets)andotherlongtermassets(ordeduct:gains) )Lossesonscrappingoffixedassets )Financialexpenses )Lossesarisingfrominvestments(ordeduct:gains) )Deferedtaxcredit(ordeduct:debit) )Decreaseininventories(ordeduct:increase) )Decreaseinoperatingreceivables(ordeduct:increase) )Increaseinoperatingpayables(ordeduct:decrease) )Netpaymentonvalueaddedtax(ordeduct:netreceipts )NetcashflowsfromoperatingactivitiesNetIncreaseinCashandCashEquivalents )cashattheendoftheperiod )Less:cashatthebeginningoftheperiod )Plus:cashequivalentsattheendoftheperiod )Less:cashequivalentsatthebeginningoftheperiod)Netincreaseincashandcashequivalents现金流量表的现金流量声明拟制人:时间:单位:项目cash流量从经营活动:)所收到的现金从销售货物或提供劳务)收到的租金增值税销售额收到退款的价值)增值税缴纳)退回的其他税收和征费以外的增值税)其他现金收到有关经营活动)分总现金流入量)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)其他现金支付的有关投资活动)分总的现金流出)的净现金流量投资活动产生cash流量筹资活动:)的收益从发行股票)的收益由发行债券)的收益由借款)其他收益有关的融资活动)小计的现金流入量)的现金偿还债务所支付的)现金支付的费用对任何融资活动)支付现金分配股利或利润)以现金支付的利息费用)以现金支付融资租赁)以现金支付减少注册资本)其他现金收支有关的融资活动)分总的现金流出)的净现金流量从融资活动effect的外汇汇率变动对现金net增加现金和现金等价物补充资料investing活动和筹资活动不参与现金收款和付款)偿还债务的转让固定资产)偿还债务的转移投资)投资在形成固定资产)偿还债务的转移库存量reconciliation净利润现金流量从经营活动)净利润)补充规定的坏帐或不良债务注销)固定资产折旧)无形资产摊销损失处置固定资产无形资产)和其他长期资产(或减:收益))损失固定资产报废)财务费用)引起的损失由投资管理(或减:收益))defered税收抵免(或减:借记卡))减少存货(或减:增加))减少经营性应收(或减:增加))增加的经营应付账款(或减:减少))净支付的增值税(或减:收益净额)净经营活动的现金流量net增加现金和现金等价物)的现金在此期限结束)减:现金期开始)加:现金等价物在此期限结束)减:现金等价物期开始)净增加现金和现金等价物项目项目货币资金现金短期投资短期投资应收票据应收票据应收股利应收股息应收利息应收利息应收帐款应收账款其他应收款其他应收款预付帐款预付帐户期货保证金未来的保证应收补贴款免税额应收款应收出口退税出口退税应收款存货清单其中:原材料包括:原料产成品(库存商品)产成品待摊费用预付及待摊费用待处理流动资产净损失不了了之gL的对流动资产一年内到期的长期债权投资长期债券投资下降是由于在一个yaear其他流动资产其他流动资产流动资产合计流动资产总额长期投资:长期投资:其中:长期股权投资包括长期股权投资长期债权投资长期证券投资*合并价差把差价长期投资合计总长期投资固定资产原价固定资产成本减:累计折旧减:累计dpreciation固定资产净值固定资产净值减:固定资产减值准备减:减值的固定资产固定资产净额固定资产净值固定资产清理处置固定资产工程物资工程材料在建工程建设进度待处理固定资产净损失不了了之gL的固定资产固定资产合计总有形资产无形资产无形资产其中:土地使用权包括使用权递延资产(长期待摊费用)递延资产其中:固定资产修理其中包括:固定资产修理固定资产改良支出改善的开支固定资产其他长期资产其他长期资产其中:特准储备物资中它:特别批准保留的材料无形及其他资产合计总无形资产及其他资产递延税款借项递延借项资产资产总计资产总额资产负债表(续表)资产负债表项目项目短期借款短期贷款应付票款应付票据应付帐款帐户payabe预收帐款进步从顾客应付工资累积payrol应付福利费支付的福利应付利润(股利)利润payabe应交税金应缴税项其他应交款其他支付给政府其他应付款其他债权人预提费用提供开支预计负债累计负债一年内到期的长期负债长期负债一年内到期其他流动负债其他流动负债流动负债合计流动负债总额长期借款长期借款应付应付债券应付债券长期应付款长期应付帐款专项应付款特别应付帐款其他长期负债其他长期负债其中:特准储备资金其中包括:特别储备基金长期负债合计总额长期负债递延税款贷项递延税项抵免负债合计负债总额*少数股东权益少数股东权益实收资本(股本)资本认购国家资本民族资本集体资本集体资本法人资本法人"的建设工程其中:国有法人资本包括:国有法人"的建设工程集体法人资本集体法人"的建设工程个人资本个人资本外商资本外商的"S资本资本公积资本公积盈余公积盈余公积其中:法定盈余公积包括:法定盈余公积公益金公益基金补充流动资本supplermentary目前的资本*未确认的投资损失(以""号填列)unaffirmed投资损失未分配利润留存收益外币报表折算差额改建差异外币报表所有者权益合计股东总的"S股权负债及所有者权益总计负债总额与股本利润表收入报表项目项目产品销售收入为产品销售其中:出口产品销售收入包括:出口销售减:销售折扣与折让减:销售折扣及免税额产品销售净额销售净额的产品减:产品销售税金减:销售税产品销售成本销售成本其中:出口产品销售成本包括:成本的出口销售报告产品销售毛利利润总额销售收入减:销售费用减:销售费用管理费用一般及行政开支财务费用财务费用其中:利息支出(减利息收入)其中包括:利息支出(minusinterestihcome)汇兑损失(减汇兑收益)汇兑损失(减汇兑收益)产品销售利润的利润销售额加:其他业务利润地址:利润来自其他业务营业利润经营利润加:投资收益地址:收入对投资加:营业外收入加:非经营性收入减:营业外支出减:非经营性开支加:以前年度损益调整地址:调整损益为往年利润总额利润总额减:所得税减:所得税净利润净利润

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完整英文版资产负债表、利润表及现金流量表

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