英文会计报表:FINANCIAL REPORT COVER
报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date
记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer
所属月份 Reporting Period 报出日期 Submit Date
资产负债表
Balance Sheet Assets Current Assets Bank and Cash Current Investment
一年内到期委托贷款 Entrusted loan receivable due within one year
减：一年内到期 Less: Impairment for Entrusted loan receivable due within one year 减： Less: Impairment for current investment Net bal of current investment Notes receivable Dividend receivable 应收利息 Interest receivable Account receivable
减：应收账款 Less: Bad debt provision for Account receivable Net bal of Account receivable Other receivable
减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable Prepayment Subsidy receivable Inventory
减： Less: Provision for Inventory 存货净额 Net bal of Inventory
已完工尚未结算款 Amount due from customer for contract work Deferred Expense
一年内到期的 Long-term debt investment due within one year
一年内到期的应收融资租赁款 Finance lease receivables due within one year Other current assets Total current assets
长期投资 Long-term investment Long-term equity investment 委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment 长期投资合计 Total for long-term investment
减： Less: Impairment for long-term equity investment
减：长期债权投资 Less: Impairment for long-term debt investment 减：委托贷款减值准备 Less: Provision for entrusted loan receivable 长期投资净额 Net bal of long-term investment 其中： Include: Goodwill (Negative goodwill) Fixed assets Cost
减：累计折旧 Less: Accumulated Depreciation
Net bal
减： Less: Impairment for fixed assets NBV of fixed assets
Material holds for construction of fixed assets
Construction in progress 减：
Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress Fixed assets to be disposed of
Total fixed assets 及
Other assets & Intangible assets 负债及所有者（或股东）权益 Liability & Equity
流动负债 Current liability Short-term loans Notes payable Accounts payable 已结算尚未完工款 Advance from customers Payroll payable Welfare payable Dividend payable Taxes payable Other fees payable Other payable Accrued Expense Provision
Deferred Revenue 一年内到期的长期负债
Long-term liability due within one year Other current liability 流动 Total current liability 长期负债 Long-term liability
无形资产 Intangible assets 减：
Less: Impairment for intangible assets 无形资产净额 Net bal of intangible assets Long-term deferred expense 融资租赁——未担保余值
Finance lease – Unguaranteed residual values
融资租赁——应收融资租赁款 Finance lease –
其他长期资产 Other non-current assets 无形及其他合计
Total other assets & intangible assets Deferred Tax Deferred Tax assets 资产总计 Total assets
Long-term loans Bonds payable Long-term payable
Grants & Subsidies received Other long-term liability
长期负债合计 Total long-term liability 递延税项 Deferred Tax Deferred Tax liabilities 负债合计 Total liability Minority interests
所有者权益（或股东权益） Owners’ Equity实收资本（或股本） Paid in capital 减；已归还投资 Less: Capital redemption 实收资本（或股本）净额 Net bal of Paid in capital
资本公积 Capital Reserves Surplus Reserves
其中： Include: Statutory reserves Unrealised investment losses
未分配利润 Retained profits after appropriation
其中： Include: Profits for the year Translation reserve 所有者（或股东）权益合计 Total Equity 负债及所有者（或股东）权益合计
Total Liability & Equity
损益表
Income statement and profit appropriation 一、 Revenue
减： Less: Cost of Sales Sales Tax
二、（亏损以“—”填列） Gross Profit ( - means loss) 加： Add: Other operating income
减：其他业务支出 Less: Other operating expense 减： Selling & Distribution expense 管理费用 Finance expense
三、（亏损以“—”填列） Profit from operation ( - means loss) 加：投资收益（亏损以“—”填列） Add: Investment income Subsidy Income Non-operating income
减： Less: Non-operating expense
四、（亏损总额以“—”填列） Profit before Tax 减： Less: Income tax Minority interest
加：未确认投资损失 Add: Unrealised investment losses 五、（以“—”填列） Net profit ( - means loss) 加：年初未分配利润 Add: Retained profits 其他转入 Other transfer-in
六、可供分配的利润 Profit available for distribution( - means loss) 减：提取 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund
提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund 提取储备基金 Appropriation of reserve fund 提取 Appropriation of enterprise expansion fund Capital redemption
七、可供投资者分配的利润 Profit available for owners' distribution 减： Less: Appropriation of preference share's dividend 提取 Appropriation of discretionary surplus reserve Appropriation of ordinary share's dividend
转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital 八、未分配利润 Retained profit after appropriation 补充资料： Supplementary Information:
1． 出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments 2． 自然灾害发生损失 Losses from natural disaster
3． 增加（或减少） Increase (decrease) in profit due to changes in accounting policies
4． 增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates
5． Losses from debt restructuring
流量表
Cash Flow Statement
一、经营活动产生的现金流量： Cash Flow from Operating Activities:
销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services 收到的税费返还 Refunds of taxes
收到的其他与经营活动有关的现金 Cash received relating to other operating activities 现金流入小计 Sub-total of cash inflows
购买商品、接受劳务支付的现金 Cash paid for goods or receiving services 支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees 支付的各项税费 Tax payments
支付的其他与经营活动有关的现金 Cash paid relating to other operating activities 现金流出小计 Sub-total of cash outflows
经营活动产生的 Net Cash Flow from Operating Activities
二、投资活动产生的现金流量： Cash Flow from Investing Activities: 收回投资所收到的现金 Cash received from disposal of investments
处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units
取得投资收益所收到的现金 Cash received from investments income
处置、和其他而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets
购买子公司所收到的现金 Cash received by acquisition of subsidiary
收到的其他与投资活动有关的现金 Cash received relating to other investing activities 现金流入小计 Sub-total of cash inflows
购建、和其他所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets
投资所支付的现金 Cash paid to acquire investments
支付的其他与投资活动有关的现金 Cash payments relating to other investing activities 现金流出小计 Sub-total of cash outflows
投资活动产生的现金流量净额 Net Cash Flow from Investing Activities 三、筹资活动产生的现金流量： Cash Flow from Financing Activities: 吸收投资所收到的现金 Cash received by investors 借款所收到的现金 Cash received from borrowings
其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings 收到的其他与筹资活动有关的现金 Cash received relating to other financing activities 现金流入小计 Sub-total of cash inflows
偿还债务所支付的现金 Repayments of borrowings
其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings 分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid 支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities 现金流出小计 Sub-total of cash outflows
筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities 四、汇率变动对现金的影响额 Effect of Foreign Currency Translation
五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents 现金流量附表： Supplementary Information:
1.将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 Impairment losses on assets Depreciation of fixed assets Amortisation of intangible assets
长期待摊费用摊销 Amortisation of long-term deferred expenses 减少（减：增加） Decrease (increase) in deferred expenses 增加（减：减少） Increase (decrease) in accrued expenses
处置固定资产、无形资产和其他的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets
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 贷款（减、借项） Deferred tax credit (debit)
的减少（减、增加） Decrease (increase) in inventories
经营性的减少（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
Net cash flow from operating activities
2.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 Reclassification of convertible bonds expiring within one year as current liability 融资租入固定资产 Fixed assets acquired under finance leases
3.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 Less: cash at the beginning of the year
加：现金等价物的 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
三大会计报表：资产负债表、损益表、现金流量表中英文对照
