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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 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
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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\
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
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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\ 负债及所有者权益总计 Total Liabilities & Equity
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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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财务报表(中英文版)
