财务报表(中英文版)
助理政工师工作总结-阜阳会计网
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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 GL 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 GL 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
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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
其中:国有法人资本 Including:State-owned legal person
集体法人资本 Collective legal person
个人资本
Personal capital
外商资本 Foreign businessmen
资本公积 Capital surplus
盈余公积 surplus reserve
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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
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
=========================================
=========================
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现金流量表Cash
Flows Statement
Prepared by: Period: Unit:
Items
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 value
03)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
outflows
19)Net cash flows from operating
activities
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,intangible
23)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 assets
28)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 outflows
35)Net cash flows from
investing activities
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
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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
activities
of Foreign Exchange Rate Changes
on Cash
Increase in Cash and Cash
Equivalents
Supplemental
Information
ing and Financing Activities
that do not Involve in
Cash 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
investories
iliation of Net Profit to Cash
Flows from Operating
Activities
62)Net
profit
63)Add provision for bad debt or bad
debt written off
64)Depreciation of fixed
assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible
assets
66)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 (or
deduct:net receipts
75)Net cash flows from
operating activities
Increase in Cash and
Cash Equivalents
76)cash at the end of the
period
77)Less:cash at the beginning of the
period
78)Plus:cash equivalents at the end of
the period
79)Less:cash equivalents at the
beginning of the period
80)Net increase in
cash and cash equivalents
现金流量表Cash Flows
Statement
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Prepared by: Period: Unit:
Items
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 value
03)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
outflows
19)Net cash flows from operating
activities
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,intangible
23)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 assets
28)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 outflows
35)Net cash flows from
investing activities
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
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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
activities
of Foreign Exchange Rate Changes
on Cash
Increase in Cash and Cash
Equivalents
Supplemental Information
ing and Financing Activities that do not
Involve in
Cash 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 investories
iliation of Net
Profit to Cash Flows from Operating
Activities
62)Net profit
63)Add
provision for bad debt or bad debt written off
64)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible
assets
66)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 (or
deduct:net receipts
75)Net cash flows from
operating activities
Increase in Cash and
Cash Equivalents
76)cash at the end of the
period
77)Less:cash at the beginning of the
period
78)Plus:cash equivalents at the end of
the period
79)Less:cash equivalents at the
beginning of the period
80)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
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
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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
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
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
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的外汇汇率变动对现金
增加现金和现金等价物
补充资料
ing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
iliation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