英文版资产负债表
说明：文章内容仅供预览，部分内容可能不全。下载后的文档，内容与下面显示的完全一致。下载之前请确认下面内容是否您想要的，是否完整无缺。
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 services 02)Rental received Value added tax on sales received and refunds of value03）added tax paid 04）Refund of other taxes and levy other than value added tax 07）Other cash received relating to operating activities 08)Sub-total of cash inflows 09)Cash paid for goods and services 10)Cash paid for operating leases 11)Cash paid to and on behalf of employees 12）Value added tax on purchases paid 13）Income tax paid 14）Taxes paid other than value added tax and income tax 17）Other cash paid relating to operating activities 18）Sub-total of cash outflows19）Net cash flows from operating activities2。Cash Flows from Investing Activities: 20）Cash received from return of investments 21）Cash received from distribution of dividends or profits 22）Cash received from bond interest income Net cash received from disposal of fixed assets，intangible23）assets and other long-term assets 26）Other cash received relating to investing activities 27）Sub—total of cash inflows Cash paid to acquire fixed assets,intangible assets28)and other long—term assets 29）Cash paid to acquire equity investments 30)Cash paid to acquire debt investments 33）Other cash paid relating to investing activities 34）Sub—total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities： 36）Proceeds from issuing shares 37）Proceeds from issuing bonds 38）Proceeds from borrowings 41)Other proceeds relating to financing activities 42)Sub—total of cash inflows 43)Cash repayments of amounts borrowed 44)Cash payments of expenses on any financing activities 45)Cash payments for distribution of dividends or profits 46）Cash payments of interest expenses 47）Cash payments for finance leases 48）Cash payments for reduction of registered capital 51）Other cash payments relating to financing activities 52)Sub-total of cash outflows 53）Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash5。Net Increase in Cash and Cash Equivalents Supplemental Information1。Investing and Financing Activities that do not Involve inCash Receipts and Payments 56）Repayment of debts by the transfer of fixed assets 57）Repayment of debts by the transfer of investments 58)Investments in the form of fixed assets 59）Repayments of debts by the transfer of investories2。Reconciliation of Net Profit to Cash Flows from OperatingActivities 62）Net profit 63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets 65)Amortization of intangible assets Losses on disposal of fixed assets,intangible assets66）and other long—term assets （or deduct:gains） 67）Losses on scrapping of fixed assets 68）Financial expenses 69）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 本文来源：https://www.wddqw.com/doc/9d0606e9fa0f76c66137ee06eff9aef8941e48bc.html