新会计准则下的英文版的会计报表

一、企业财务会计报表封面 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 V erifier

填表人 Preparer

二、资产负债表 Balance Sheet

资产 Assets

流动资产 Current Assets

货币资金 Bank and Cash

短期投资 Current Investment

一年内到期委托贷款 Entrusted loan receivable due within one year

减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year

减:短期投资跌价准备 Less: Impairment for current investment

短期投资净额 Net bal of current investment

应收票据 Notes receivable

应收股利 Dividend receivable

应收利息 Interest receivable

应收账款 Account receivable

减:应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable

其他应收款 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

预付账款 Prepayment

应收补贴款 Subsidy receivable

存货 Inventory

减:存货跌价准备 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

待摊费用 Deferred Expense

一年内到期的长期债权投资 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

其他流动资产 Other current assets

流动资产合计 T otal current assets

长期投资 Long-term investment

长期股权投资 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 T otal for long-term investment

减:长期股权投资减值准备 Less: Impairment for long-term equity investment

减:长期债权投资减值准备 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:合并价差 Include: Goodwill (Negative goodwill)

固定资产 Fixed assets

固定资产原值 Cost

减:累计折旧 Less: Accumulated Depreciation

固定资产净值 Net bal

减:固定资产减值准备 Less: Impairment for fixed assets

固定资产净额 NBV of fixed assets

工程物资 Material holds for construction of fixed assets

在建工程 Construction in progress

减:在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress

固定资产清理 Fixed assets to be disposed of

固定资产合计 T otal fixed assets

无形资产及其他资产 Other assets & Intangible assets

无形资产 Intangible assets

减:无形资产减值准备 Less: Impairment for intangible assets

无形资产净额 Net bal of intangible assets

长期待摊费用 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 – Receivables

其他长期资产 Other non-current assets

无形及其他长期资产合计 T otal other assets & intangible assets

递延税项 Deferred Tax

递延税款借项 Deferred Tax assets

资产总计 T otal assets

负债及所有者(或股东)权益 Liability & Equity

流动负债 Current liability

短期借款 Short-term loans

应付票据 Notes payable

应付账款 Accounts payable

已结算尚未完工款

预收账款 Advance from customers

应付工资 Payroll payable

应付福利费 Welfare payable

应付股利 Dividend payable

应交税金 Taxes payable

其他应交款 Other fees payable

其他应付款 Other payable

预提费用 Accrued Expense

预计负债 Provision

递延收益 Deferred Revenue

一年内到期的长期负债 Long-term liability due within one year

其他流动负债 Other current liability

流动负债合计 T otal current liability

长期负债 Long-term liability

长期借款 Long-term loans

应付债券 Bonds payable

长期应付款 Long-term payable

专项应付款 Grants & Subsidies received

其他长期负债 Other long-term liability

长期负债合计 T otal long-term liability

递延税项 Deferred Tax

递延税款贷项 Deferred Tax liabilities

负债合计 T otal liability

少数股东权益 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

盈余公积 Surplus Reserves

其中:法定公益金 Include: Statutory reserves

未确认投资损失 Unrealised investment losses

未分配利润 Retained profits after appropriation

其中:本年利润 Include: Profits for the year

外币报表折算差额 Translation reserve

所有者(或股东)权益合计 T otal Equity

负债及所有者(或股东)权益合计 Total Liability & Equity

三、利润及利润分配表 Income statement and profit appropriation

一、主营业务收入 Revenue

减:主营业务成本 Less: Cost of Sales

主营业务税金及附加 Sales Tax

二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss) 加:其他业务收入 Add: Other operating income

减:其他业务支出 Less: Other operating expense

减:营业费用 Selling & Distribution expense

管理费用 G&A expense

财务费用 Finance expense

三、营业利润(亏损以“—”填列) Profit from operation ( - means loss) 加:投资收益(亏损以“—”填列) Add: Investment income

补贴收入 Subsidy Income

营业外收入 Non-operating income

减:营业外支出 Less: Non-operating expense

四、利润总额(亏损总额以“—”填列) Profit before Tax

减:所得税 Less: Income tax

少数股东损益 Minority interest

加:未确认投资损失 Add: Unrealised investment losses

五、净利润(净亏损以“—”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:提取法定盈余公积 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

提取企业发展基金 Appropriation of enterprise expansion fund

利润归还投资 Capital redemption

七、可供投资者分配的利润 Profit available for owners’ distribution

减:应付优先股股利 Less: Appropriation of preference share’s dividend

提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share’s dividend

转作资本(或股本)的普通股股利 T ransfer 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. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies

4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates

5. 债务重组损失 Losses from debt restructuring

现金流量表 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

经营活动产生的现金流量净额 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

处置固定资产、无形资产和其他长期资产而收到的现金净额 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

购建固定资产、无形资产和其他长期资产所支付的现金 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. 将净利润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:计提的资产减值准备 Impairment losses on assets

固定资产折旧 Depreciation of fixed assets

无形资产摊销 Amortisation of intangible assets

长期待摊费用摊销 Amortisation of long-term deferred expenses

待摊费用减少(减:增加) Decrease (increase) in deferred expenses 预提费用增加(减:减少) Increase (decrease) in accrued expenses

处置固定资产、无形资产和其他长期资产的损失(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

递延税款贷款(减、借项) Deferred tax credit (debit)

存货的减少(减、增加) Decrease (increase) in inventories

经营性应收项目的减少(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

经营活动产生的现金流量净额 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

一年内到期的可转换公司债券 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:现金的期初余额 Less: cash at the beginning of the year

加:现金等价物的期末余额 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

一、企业财务会计报表封面 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 V erifier

填表人 Preparer

二、资产负债表 Balance Sheet

资产 Assets

流动资产 Current Assets

货币资金 Bank and Cash

短期投资 Current Investment

一年内到期委托贷款 Entrusted loan receivable due within one year

减:一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year

减:短期投资跌价准备 Less: Impairment for current investment

短期投资净额 Net bal of current investment

应收票据 Notes receivable

应收股利 Dividend receivable

应收利息 Interest receivable

应收账款 Account receivable

减:应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable

其他应收款 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

预付账款 Prepayment

应收补贴款 Subsidy receivable

存货 Inventory

减:存货跌价准备 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

待摊费用 Deferred Expense

一年内到期的长期债权投资 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

其他流动资产 Other current assets

流动资产合计 T otal current assets

长期投资 Long-term investment

长期股权投资 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 T otal for long-term investment

减:长期股权投资减值准备 Less: Impairment for long-term equity investment

减:长期债权投资减值准备 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:合并价差 Include: Goodwill (Negative goodwill)

固定资产 Fixed assets

固定资产原值 Cost

减:累计折旧 Less: Accumulated Depreciation

固定资产净值 Net bal

减:固定资产减值准备 Less: Impairment for fixed assets

固定资产净额 NBV of fixed assets

工程物资 Material holds for construction of fixed assets

在建工程 Construction in progress

减:在建工程减值准备 Less: Impairment for construction in progress 在建工程净额 Net bal of construction in progress

固定资产清理 Fixed assets to be disposed of

固定资产合计 T otal fixed assets

无形资产及其他资产 Other assets & Intangible assets

无形资产 Intangible assets

减:无形资产减值准备 Less: Impairment for intangible assets

无形资产净额 Net bal of intangible assets

长期待摊费用 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 – Receivables

其他长期资产 Other non-current assets

无形及其他长期资产合计 T otal other assets & intangible assets

递延税项 Deferred Tax

递延税款借项 Deferred Tax assets

资产总计 T otal assets

负债及所有者(或股东)权益 Liability & Equity

流动负债 Current liability

短期借款 Short-term loans

应付票据 Notes payable

应付账款 Accounts payable

已结算尚未完工款

预收账款 Advance from customers

应付工资 Payroll payable

应付福利费 Welfare payable

应付股利 Dividend payable

应交税金 Taxes payable

其他应交款 Other fees payable

其他应付款 Other payable

预提费用 Accrued Expense

预计负债 Provision

递延收益 Deferred Revenue

一年内到期的长期负债 Long-term liability due within one year

其他流动负债 Other current liability

流动负债合计 T otal current liability

长期负债 Long-term liability

长期借款 Long-term loans

应付债券 Bonds payable

长期应付款 Long-term payable

专项应付款 Grants & Subsidies received

其他长期负债 Other long-term liability

长期负债合计 T otal long-term liability

递延税项 Deferred Tax

递延税款贷项 Deferred Tax liabilities

负债合计 T otal liability

少数股东权益 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

盈余公积 Surplus Reserves

其中:法定公益金 Include: Statutory reserves

未确认投资损失 Unrealised investment losses

未分配利润 Retained profits after appropriation

其中:本年利润 Include: Profits for the year

外币报表折算差额 Translation reserve

所有者(或股东)权益合计 T otal Equity

负债及所有者(或股东)权益合计 Total Liability & Equity

三、利润及利润分配表 Income statement and profit appropriation

一、主营业务收入 Revenue

减:主营业务成本 Less: Cost of Sales

主营业务税金及附加 Sales Tax

二、主营业务利润(亏损以“—”填列) Gross Profit ( - means loss) 加:其他业务收入 Add: Other operating income

减:其他业务支出 Less: Other operating expense

减:营业费用 Selling & Distribution expense

管理费用 G&A expense

财务费用 Finance expense

三、营业利润(亏损以“—”填列) Profit from operation ( - means loss) 加:投资收益(亏损以“—”填列) Add: Investment income

补贴收入 Subsidy Income

营业外收入 Non-operating income

减:营业外支出 Less: Non-operating expense

四、利润总额(亏损总额以“—”填列) Profit before Tax

减:所得税 Less: Income tax

少数股东损益 Minority interest

加:未确认投资损失 Add: Unrealised investment losses

五、净利润(净亏损以“—”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:提取法定盈余公积 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

提取企业发展基金 Appropriation of enterprise expansion fund

利润归还投资 Capital redemption

七、可供投资者分配的利润 Profit available for owners’ distribution

减:应付优先股股利 Less: Appropriation of preference share’s dividend

提取任意盈余公积 Appropriation of discretionary surplus reserve 应付普通股股利 Appropriation of ordinary share’s dividend

转作资本(或股本)的普通股股利 T ransfer 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. 会计政策变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies

4. 会计估计变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates

5. 债务重组损失 Losses from debt restructuring

现金流量表 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

经营活动产生的现金流量净额 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

处置固定资产、无形资产和其他长期资产而收到的现金净额 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

购建固定资产、无形资产和其他长期资产所支付的现金 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. 将净利润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:计提的资产减值准备 Impairment losses on assets

固定资产折旧 Depreciation of fixed assets

无形资产摊销 Amortisation of intangible assets

长期待摊费用摊销 Amortisation of long-term deferred expenses

待摊费用减少(减:增加) Decrease (increase) in deferred expenses 预提费用增加(减:减少) Increase (decrease) in accrued expenses

处置固定资产、无形资产和其他长期资产的损失(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

递延税款贷款(减、借项) Deferred tax credit (debit)

存货的减少(减、增加) Decrease (increase) in inventories

经营性应收项目的减少(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

经营活动产生的现金流量净额 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

一年内到期的可转换公司债券 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:现金的期初余额 Less: cash at the beginning of the year

加:现金等价物的期末余额 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


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