财务报
表
关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf
英文
翻译
阿房宫赋翻译下载德汉翻译pdf阿房宫赋翻译下载阿房宫赋翻译下载翻译理论.doc
大全
资产负债表
Balance Sheet
编制单位: ______年______月________日
单位: 元
Prepared by: Month:_______Date:_______Year Monetary unit:_______
资产 行次 年初数 期末数 负债和所有者权益(或股东权益) 行次 年初数 期末数
Assets Line No. Beg. balance End. balance Liabilities & Owners’ (Stockholders’) Line No. Beg. balance End. balance
equity
流动资产: 流动负债 Current assets Current liabilities
货币资金 短期借款 Monetary funds Short-term loans
短期投资 应付票据 Short-term investment Notes payable
应收票据 应付账款 Notes receivable Accounts payable
应收股利 预收账款 Dividend receivable Advances from customers
应收利息 应付工资 Interest receivable Accrued payroll
应收账款 应付福利费 Accounts receivable Welfare expenses payable
其他应收款 应付股利 Other receivable Dividend payable
预付账款 应交税金 Advances to suppliers Taxes payable
应收补贴款 其他应交款 Subsidies receivable Other payables
存货 其他应付款 Inventories Other amounts payable
待摊费用 预提费用 Prepaid expenses Accrued expenses
一年内到期的长期债权投资 预计负债 Long-term debt investment due Estimated liabilities
within a year
其他流动资产 一年内到期的长期负债 Other current assets Long-term liabilities due within a year
流动资产合计 其他流动负债 Sub-total of current assets Other current liabilities
长期投资: Long-term investments:
长期股权投资 流动负债合计 Long-term equity investment Sub-total of current liabilities
长期债权投资 长期负债: Long-term debt investment Long-term liabilities
长期投资合计 长期借款 Sub-total of long term investment Long-term borrowings
固定资产: 应付债券 Fixed assets: Bonds payable
固定资产原价 长期应付款 Fixed assets-cost Long-term payables
减: 累计折旧 专项应付款 Less: Accumulated depreciation Special payables
固定资产净值 其他长期负债 Fixed assets-NBV Other long-term liabilities
减: 固定资产减值准备 长期负债合计 Less: Provision for impairment of Sub-total of long-term liabilities
fixed assets
固定资产净额 递延税项 Fixed assets-net Deferred taxes
工程物资 递延税款贷项
Construction materials Deferred tax credit
在建工程 负债合计 Construction in progress Total liabilities
固定资产清理 Disposal of fixed assets
固定资产合计 所有者权益(或股东权益) Sub-total of fixed assets Owner’s (Stockholders’) equity
无形资产及其他资产 实收资本(或股本) Intangible and other assets Paid-in capital (or stock)
无形资产 减:已归还投资 Intangible assets Less: Investment returned
长期待摊资产 实收资本(或股本)净额 Long-term prepayment Paid-in capital (or stock) - net
其他长期资产 资本公积 Other long-term assets Capital surplus
无形资产及其他资产合计 赢余公积 Sub-total of intangible and other Surplus reserve
assets
其中:法定公益金
Including: Statutory public welfare fund
递延税项: 未分配利润 Deferred taxes: Undistributed profit
递延税款借项 所有者权益(或股东权益)合计 Deferred tax debit Total owner’s (stockholders’) equity
资产总计 负债和所有者权益(或股东权益)合计 Total assets Total liabilities & owner’s (stockholders’)
equity
利润表
Income Statement 编制单位: ______年______月________日 单位: 元 Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan
项目 行次 本月数 本年累计数
Item Line No. Current month Current year
accumulative 一、主营业务收入 I. Revenue from main operations
减:主营业务成本 Less: Cost of main operations
主营业务税金及附加 Taxes and surcharges for main operations
二、主营业务利润(亏损以“-”填列) II. Profit/Loss from main operations
加:其他业务利润(亏损以“-”填列) Add: Profit/Loss from other operations
减:营业费用 Less: Operating expenses
管理费用
General and administrative expenses
财务费用
Financial expenses
三、营业利润(亏损以“-”填列) III. Operating profit/loss
加: 投资收益(亏损以“-”填列) Add: Investment income/losses
补贴收入
Revenue from subsidies
营业外收入
Non-operating revenue
减:营业外支出 Less: Non-operating expenditures
四、利润总额(亏损以“-”填列) IV. Income/Loss before tax
减:所得税 Less: Income tax
五、净利润(亏损以“-”填列) V. Net income/loss
补充资料Supplementary information:
项目 本年累计数 上年实际数
Item Current year cumulative Prior year actual 1. 出售、处理部门或被投资单位所得收益 Gain on sale and disposal of a department or an
invested enterprise
2. 自然灾害发生的损失 Losses arising from natural disasters
3. 会计政策变更增加(或减少)利润总额 Increase/decrease in income before tax due to a change in accounting policy
4. 会计估计变更增加(或减少)利润总额 Increase/decrease in income before tax due to a change in accounting estimate
5. 债务重组损失 Losses arising from debt restructurings
6. 其他 Others
现金流量表
Cash Flow Statement 编制单位: 年度 单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan
项目 行次 金额
Item Line No. Amount 一、经营活动产生的现金流量 I. Cash flows from operating activities
销售产品、提供劳务收到的现金 Cash received from the sale of goods or rendering of 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 Other cash receipts relating to 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 and services
支付给职工及为职工支付的现金 Cash paid to and on behalf of employees
支付的各项税费 Payments of all types of taxes
支付的其他与经营活动有关的现金 Other cash payments relating to 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 flows from operating activities
二、投资活动产生的现金流量 II. Cash flows from investing activities
收回投资所收到的现金 Cash received from return of investments
取得投资收益所收到的现金 Cash received from return on investment
处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash received from the sale of fixed assets, intangible assets
and other long-term assets
收到的其他与投资活动有关的现金 Other cash receipts relating to 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 Other cash payment relating to 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 flows from investing activities
三、筹资活动产生的现金流量: III. Cash flows from financing activities:
吸收投资所收到的现金 Cash received from investment by others
借款所收到的现金 Cash received from borrowings
收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities
现金流入小计
Sub-total of cash inflows
偿还债务所支付的现金 Cash payment of amounts borrowed
分配股利、利润或偿付利息所支付的现金 Cash paid for distribution of dividends or profits and for interest
expense
支付的其他与筹资活动有关的现金 Other cash payments relating to 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 financing activities
四、汇率变动对现金的影响 IV. Effect of changes in foreign exchange rate on cash
五、现金及现金等价物净增加额 V. Net increase in cash and cash equivalents
补充资料 行次 金额
Supplementary Information Line No. Amount 1. 将净利润调节为经营活动现金流量: Reconciliation of net income to cash flows from operating
activities
净利润 Net income
加:计提的资产减值准备 Add: Provision for impairment of assets
固定资产折旧
Depreciation of fixed assets
无形资产摊销
Amortization of intangible assets
长期待摊费用摊销 Amortization of long-term prepayment
待摊费用减少(减:增加) Decrease in prepaid expense (or deduct: increase)
预提费用增加(减:减少)
Increase of accrued expenses (or deduct: decrease)
处置固定资产、无形资产和其他长期资产的损失(减:收益) Losses on disposal of fixed assets, intangible assets and other
long-term assets (or deduct: gains)
固定资产报废损失 Losses on scrapping of fixed assets
财务费用 Financial expenses
投资损失(减:收益) Investments losses (or deduct: gains)
递延税款贷项(减:借项) Deferred tax credit (or deduct: debit)
存货的减少(减:增加) Decrease in inventories (or deduct: increase)
经营性应收项目的减少(减:增加) Decrease in operating payables (or deduct: increase)
经营性应收项目的增加(减:减少) Increase in operating payables (or deduct: decrease)
其他 Other
经营活动产生的现金流量净额 Net cash flows 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
债务转化为资本 Conversion of debt into capital
一年内到期的可转换公司债券 Convertible bonds to be expired within one year
融资租入固定资产 Fixed assets under finance lease
3. 现金及现金等价物净增加情况: Net increase in cash and can equivalents
现金的期末余额 Cash at end of period
减:现金的期初余额 Less: Cash at the beginning of the period
加:现金等价物的期末余额 Plus: 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
资产减值准备明细表
Statement of Provision for Impairment of Assets
编制单位: 年度 单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan
项目 年初余额 本年增加数 本年转回数 年末余额
Item Beginning Increase for Reversal for Ending
balance current year current year balance 一、坏账准备合计 I. Total amounts of bad debts provided
其中:应收账款
Including: Accounts receivable
其他应收款
Other receivables
二、短期投资跌价准备合计 II. Total amounts of short-term
investments write-down provided
其中:股票投资
Including: Stock investment
债券投资
Bond investment
三、存货跌价准备合计 ?. Total amounts of inventory
written-down provided
其中:库存商品
Including: Goods on hand
原
材料
关于××同志的政审材料调查表环保先进个人材料国家普通话测试材料农民专业合作社注销四查四问剖析材料
Raw materials
四、长期投资减值准备合计 ?. Total amounts provided for
impairment of long-term investments
其中:长期股权投资
Including: Long-term equity
investment
长期债权投资
Long-term debt investment
五、固定资产减值准备合计 ?. Total amounts provided for
impairment of fixed assets
其中:房屋、建筑物
Including: Buildings and structures
机器设备
Equipment and machinery
六、无形资产减值准备 ?. Provision for impairment of intangible
项目 年初余额 本年增加数 本年转回数 年末余额
Item Beginning Increase for Reversal for Ending
balance current year current year balance
assets
其中:专利权
Including: Patent
商标权
Trade marks
七、在建工程减值准备 ?. Provision for impairment of
construction in progress
八、委托贷款减值准备 ?. Provision for impairment of
designated loan receivable
注:根据财会[2003]10号文件规定,此表已变动,请参见第404-407页。
Note: This statement has been revised according to CaiKuai [2003] No. 10 by the Ministry of
Finance. Please refer to page 404 to 407 for details.
所有者权益(或股东权益)增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity
编制单位: 年度 单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目 行次 本年数 上年数
Item Line No. Current year Prior year
一、实收资本(或股本):
I. Paid-in capital (or stock)
年初余额 1 Beginning balance
本年增加数 2 Increase in the current year
其中:资本公积转入 3 Including: Transfer-in from capital surplus
赢余公积转入 4
Transfer-in from surplus reserve
利润分配转入 5
Transfer-in from distribution of profit
新增资本(或股本) 6
Additional capital (or stock)
本年减少数 10 Decrease in the current year
年末余额 15 Ending balance
二、资本公积:
?. Capital surplus:
年初余额 16 Beginning balance
本年增加数 17 Increase in the current year
其中:资本(或股本)溢价 18 Including: Premium on capital (or stock)
接受捐赠非现金资产准备 19
Reserve of donated non-cash assets
接受现金捐赠 20
Receipt of cash donation
股权投资准备 21
Equity investment reserve
拨款转入 22
Transfer-in from government
appropriations
外币资本折算差额 23
Foreign currency capital translation
difference
项目 行次 本年数 上年数
Item Line No. Current year Prior year
其他资本公积 30
Other capital surplus
本年减少数 40
Decrease in the current year
其中:转增资本(或股本) 41
Including: Conversion into capital (or stock)
年末余额 45
Ending balance
三、法定和任意赢余公积: ?. Statutory and discretionary surplus reserves
年初余额 46
Beginning balance
本年增加数 47
Increase in the current year
其中:从净利润中提取数 48
Including: Amount appropriated from net
income
其中:法定盈余公积 49
Including: Statutory surplus reserve
任意盈余公积 50
Discretionary surplus reserve
储备基金 51
Reserve fund
企业发展基金 52
Enterprise expansion fund
法定公益金转入数 53
Transfer-in from statutory public
welfare fund
本年减少数 54 Decrease in the current year
其中:弥补亏损 55 Including: Recovery of losses
转增资本(或股本) 56
Conversion into capital (or stock)
分派现金股利或利润 57
Distribution of cash dividend or profit
分派股票股利 58
Distribution of stock dividend
年末余额 62 Ending balance
其中:法定盈余公积 63 Including: Statutory surplus reserve
项目 行次 本年数 上年数
Item Line No. Current year Prior year
储备基金 64
Reserve fund
企业发展基金 65
Enterprise expansion fund
四、法定公益金: ?. Statutory public welfare fund:
年初余额 66
Beginning balance
本年增加数 67
Increase in the current year
其中:从净利润中提取数 68
Including: Amount appropriated from net
income
本年减少数 70
Decrease in the current year
其中:集体福利支出 71
Including: Collective welfare expenditure
年末余额 75
Ending balance
五、未分配里: ?. Undistributed profit:
年初未分配利润 76 Undistributed profit at the beginning of the year
本年净利润(净亏损以“–”号填列) 77 Net income (or losses) for the year
本年利润分配 78 Profit distribution for the year
年末未分配利润(未弥补亏损以“–”号填列) 80 Undistributed profit/losses at end of the year
应交增值税明细表
VAT Payable Movement Table 编制单位: 年度 单位: 元 Prepared by: Period:_________ Monetary unit: RMB Yuan
项目 行次 本月数 本年累计数
Item Line No. Current month Current year
cumulative 一、应交增值税 I. Value-added tax payable:
1. 年初未抵扣数(以“–”号填列) 1 × Amount not deducted at the beginning of the year
2. 销项税额 2 Output VAT
出口退税 3 Refund of export duty
进项税额转出 4 Transfer-out of input VAT
转出多交增值税 5 Transfer-out of overpaid VAT
6
7 3. 进项税额 8 Input VAT
已交税金 9 Taxes paid
减免税款 10 VAT deductions and exemptions
出口抵减内销产品应纳税额 11 Export duty deductible from taxes payable on domestic sales
转出未交增值税 12 Transfer-out of unpaid VAT
13
14 4. 期末未抵扣数(以“–”号填列) 15 × Amount not deducted at the end of the year
二、未交增值税 ?. Unpaid VAT
1. 年初未交数(多交数以“–”号填列) 16 × Amount not paid at the beginning of the year
2. 本期转入数(多交数以“–”号填列) 17
项目 行次 本月数 本年累计数
Item Line No. Current month Current year
cumulative Transfer-in for the current period
3. 本期已交数 18 Amount paid in the current period
4. 期末未交数(多交数以“–”号填列) 20 × Amount not paid at the end of the year
利润分配表
Statement of Profit Distribution 编制单位: 年度 单位: 元
Prepared by: Period:_________ Monetary unit: RMB Yuan
项目 行次 本年实际 上年实际
Item Line No. Current year Prior year
actual actual 一、净利润 1 I. Net income
加:年初未分配利润 2
Add: Undistributed profit at the beginning of
the year
其他转入 4
Other transfer-ins
二、可供分配的利润 8 ?. Profit to be distributed
减:提取法定盈余公积 9
Less: Appropriation of statutory surplus reserve
提取法定公益金 10
Appropriation of statutory public welfare
fund
提取职工奖励及福利基金 11
Appropriation of employee welfare and
bonus fund
提取储备基金 12
Appropriation of reserve fund
提取企业发展基金 13
Appropriation of enterprise expansion
fund
利润归还投资 14
Profit capitalized on return of investment
三、可供投资者分配的利润 16 ?. Profit to be distributed to investor
减:应付优先股股利 17
Less: Dividend payable on preferred stock
提取任意盈余公积 18
Appropriation of discretionary surplus
reserve
应付普通股股利 19
Dividend payable on common stock
转作资本(或股本)的普通股股利 20
Common stock dividend converted into
capital (stock)
四、未分配利润 25
项目 行次 本年实际 上年实际
Item Line No. Current year Prior year
actual actual ?. Undistributed profit
分部报表(业务分部)
Business Segment Statement
编制单位: 年度 单位: 元 Prepared by: Period:_____ Monetary unit: RMB Yuan 项目 xx业务 xx业务 xx业务 …… 其他业务 抵消 未分配项目 合计 Item Business A Business B Business C …… Other businesses Write-off Undistributed Total
items
本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年
Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior
year year year year year year year year year year year year year year 一、营业收入合计 I. Total operating
revenues
其中:对外营业收 入
Including: Revenue
from external sales
分部间营业收入 Revenue from
inter-segment sales
二、销售成本合计 ?. Total costs of
sales
其中:对外销售成 本
项目 xx业务 xx业务 xx业务 …… 其他业务 抵消 未分配项目 合计 Item Business A Business B Business C …… Other businesses Write-off Undistributed Total
items
本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年
Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior
year year year year year year year year year year year year year year Including: Cost of external sales
分部间销售成本 Cost of
inter-segment sales
三、期间费用合计 ?. Total period
expenses
四、营业利润合计 ?. Total operating
profit
五、资产总额 ?. Total assets
六、负债总额 ?. Total liabilities
分部报表(地区分部)
Geographical Segment Statement
编制单位: 年度 单位: 元 Prepared by: Period:_____ Monetary unit: RMB Yuan 项目 xx地区 xx地区 xx地区 …… 其他地区 抵消 未分配项目 合计 Item Region A Region B Region C …… Other Regions Write-off Undistributed Total
items
本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年
Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior
year year year year year year year year year year year year year year 一、业收入合计 I. Total operating
revenues
其中:对外营业收 入
Including: Revenue
from external sales
分部间营业收入 Revenue from
inter-segment sales
二、销售成本合计 ?. Total costs of
sales
其中:对外销售成 本
项目 xx地区 xx地区 xx地区 …… 其他地区 抵消 未分配项目 合计 Item Region A Region B Region C …… Other Regions Write-off Undistributed Total
items
本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年 本年 上年
Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior Current Prior
year year year year year year year year year year year year year year Including: Cost of external sales
分部间销售成本 Cost of
inter-segment sales
三、期间费用合计 ?. Total period
expenses
四、营业利润合计 ?. Total operating
profit
五、资产总额 ?. Total assets
六、负债总额 ?. Total liabilities
不可见预费contingencies
信用证死卷 dead LC
Cover pool 担保池
Pfandbrief 抵押债券
提货担保 shipping guarantee 押品小类 collateral subdivision 准贷证 approved loan letter 平息 flat rate
CAC Contributory asset charge:资产必要报酬
CAPM Capital Asset Pricing Model:资本资产定价模型 CU Currency unit:货币单位
DCF Discounted cash flow:折现现金流
EBIT Earnings before interest and tax:息税前利润 EBITDA Earnings before interest, tax, depreciation and amortization:息税、折旧、摊销前利润
GN Guidance Note:评估指南
IFRS International Financial Reporting Standard:国际财务报告准则 IPR&D In-process Research and Development:研发投入 IVS International Valuation Standard:国际评估准则 PFI Prospective financial information:预期财务信息 US GAAP US Generally Accepted Accounting Principles:美国公认会计准则
WACC Weighted average cost of capital:加权平均资本成本 WARA Weighted average return on assets:加权平均资产回报 Compound Annual Growth Rate 年均复合增长率
Cost of Goods Sold 已售商品成本
Incremental-Cashflow 增量现金流量
Multi-Period-Excess-Earnings 多期超额收益法
Relief-from-Royalty 权利金节省法
Net operating profit less adjusted tax 税后净营业利润