企业英文会计报表

企业财务会计报表封面    FINANCIALREPORTCOVER　　报表所属期间之期末时间点PeriodEnded　　所属月份ReportingPeriod　　报出日期SubmitDate　　记账本位币币种LocalReportingCurrency　　审核人Verifier填表人Preparer资产负债表   BalanceSheet　　资产Assets　　流动资产CurrentAssets　　货币资金BankandCash　　短期投资CurrentInvestment　　一年内到期委托贷款Entrustedloanreceivableduewithinoneyear　　减：一年内到期委托贷款减值准备Less:ImpairmentforEntrustedloanreceivableduewithinoneyear　　减：短期投资跌价准备Less:Impairmentforcurrentinvestment　　短期投资净额Netbalofcurrentinvestment　　应收票据Notesreceivable　　应收股利Dividendreceivable　　应收利息Interestreceivable　　应收账款Accountreceivable　　减：应收账款坏账准备Less:BaddebtprovisionforAccountreceivable　　应收账款净额NetbalofAccountreceivable　　其他应收款Otherreceivable　　减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable　　其他应收款净额NetbalofOtherreceivable　　预付账款Prepayment　　应收补贴款Subsidyreceivable　　存货Inventory　　减：存货跌价准备Less:ProvisionforInventory　　存货净额NetbalofInventory　　已完工尚未结算款Amountduefromcustomerforcontractwork　　待摊费用DeferredExpense　　一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear　　一年内到期的应收融资租赁款Financeleasereceivablesduewithinoneyear　　其他流动资产Othercurrentassets　　流动资产合计Totalcurrentassets　　长期投资Long-terminvestment　　长期股权投资Long-termequityinvestment　　委托贷款Entrustedloanreceivable　　长期债权投资Long-termdebtinvestment　　长期投资合计Totalforlong-terminvestment　　减：长期股权投资减值准备Less:Impairmentforlong-termequityinvestment　　减：长期债权投资减值准备Less:Impairmentforlong-termdebtinvestment　　减：委托贷款减值准备Less:Provisionforentrustedloanreceivable　　长期投资净额Netbaloflong-terminvestment　　其中：合并价差Include:Goodwill(Negativegoodwill)　　固定资产Fixedassets　　固定资产原值Cost　　减：累计折旧Less:AccumulatedDepreciation　　固定资产净值Netbal　　减：固定资产减值准备Less:Impairmentforfixedassets　　固定资产净额NBVoffixedassets　　工程物资Materialholdsforconstructionoffixedassets　　在建工程Constructioninprogress　　减：在建工程减值准备Less:Impairmentforconstructioninprogress　　在建工程净额Netbalofconstructioninprogress　　固定资产清理Fixedassetstobedisposedof　　固定资产合计Totalfixedassets　　无形资产及其他资产Otherassets&Intangibleassets　　无形资产Intangibleassets　　减：无形资产减值准备Less:Impairmentforintangibleassets　　无形资产净额Netbalofintangibleassets　　长期待摊费用Long-termdeferredexpense　　融资租赁——未担保余值Financelease–Unguaranteedresidualvalues　　融资租赁——应收融资租赁款Financelease–Receivables　　其他长期资产Othernon-currentassets　　无形及其他长期资产合计Totalotherassets&intangibleassets　　递延税项DeferredTax　　递延税款借项DeferredTaxassets　　资产总计Totalassets　　负债及所有者（或股东）权益Liability&Equity　　流动负债Currentliability　　短期借款Short-termloans　　应付票据Notespayable　　应付账款Accountspayable　　已结算尚未完工款　　预收账款Advancefromcustomers　　应付工资Payrollpayable　　应付福利费Welfarepayable　　应付股利Dividendpayable　　应交税金Taxespayable　　其他应交款Otherfeespayable　　其他应付款Otherpayable　　预提费用AccruedExpense　　预计负债Provision　　递延收益DeferredRevenue　　一年内到期的长期负债Long-termliabilityduewithinoneyear　　其他流动负债Othercurrentliability　　流动负债合计Totalcurrentliability　　长期负债Long-termliability　　长期借款Long-termloans　　应付债券Bondspayable　　长期应付款Long-termpayable　　专项应付款Grants&Subsidiesreceived　　其他长期负债Otherlong-termliability　　长期负债合计Totallong-termliability　　递延税项DeferredTax　　递延税款贷项DeferredTaxliabilities　　负债合计Totalliability　　少数股东权益Minorityinterests　　所有者权益（或股东权益）Owners’Equity　　实收资本（或股本）Paidincapital　　减；已归还投资Less:Capitalredemption　　实收资本（或股本）净额NetbalofPaidincapital　　资本公积CapitalReserves　　盈余公积SurplusReserves　　其中：法定公益金Include:Statutoryreserves　　未确认投资损失Unrealisedinvestmentlosses　　未分配利润Retainedprofitsafterappropriation　　其中：本年利润Include:Profitsfortheyear　　外币报表折算差额Translationreserve　　所有者（或股东）权益合计TotalEquity　　负债及所有者（或股东）权益合计TotalLiability&Equity利润及利润分配表     Incomestatementandprofitappropriation　　一、主营业务收入Revenue　　减：主营业务成本Less:CostofSales　　主营业务税金及附加SalesTax　　二、主营业务利润（亏损以“—”填列）GrossProfit(-meansloss)　　加：其他业务收入Add:Otheroperatingincome　　减：其他业务支出Less:Otheroperatingexpense　　减：营业费用Selling&Distributionexpense　　管理费用G&Aexpense　　财务费用Financeexpense　　三、营业利润（亏损以“—”填列）Profitfromoperation(-meansloss)　　加：投资收益（亏损以“—”填列）Add:Investmentincome　　补贴收入SubsidyIncome　　营业外收入Non-operatingincome　　减：营业外支出Less:Non-operatingexpense　　四、利润总额（亏损总额以“—”填列）ProfitbeforeTax　　减：所得税Less:Incometax　　少数股东损益Minorityinterest　　加：未确认投资损失Add:Unrealisedinvestmentlosses　　五、净利润（净亏损以“—”填列）Netprofit(-meansloss)　　加：年初未分配利润Add:Retainedprofits　　其他转入Othertransfer-in　　六、可供分配的利润Profitavailablefordistribution(-meansloss)　　减：提取法定盈余公积Less:Appropriationofstatutorysurplusreserves　　提取法定公益金Appropriationofstatutorywelfarefund　　提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefund　　提取储备基金Appropriationofreservefund　　提取企业发展基金Appropriationofenterpriseexpansionfund　　利润归还投资Capitalredemption　　七、可供投资者分配的利润Profitavailableforowners'distribution　　减：应付优先股股利Less:Appropriationofpreferenceshare'sdividend　　提取任意盈余公积Appropriationofdiscretionarysurplusreserve　　应付普通股股利Appropriationofordinaryshare'sdividend　　转作资本（或股本）的普通股股利Transferfromordinaryshare'sdividendtopaidincapital　　八、未分配利润Retainedprofitafterappropriation　　补充 资料 新概念英语资料下载李居明饿命改运学pdf成本会计期末资料社会工作导论资料工程结算所需资料清单 ：SupplementaryInformation:　　1．出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinvestments　　2．自然灾害发生损失Lossesfromnaturaldisaster　　3．会计政策变更增加（或减少）利润总额Increase(decrease)inprofitduetochangesinaccountingpolicies　　4．会计估计变更增加（或减少）利润总额Increase(decrease)inprofitduetochangesinaccountingestimates　　5．债务重组损失Lossesfromdebtrestructuring现金流量表    CashFlowStatement　　一、经营活动产生的现金流量：CashFlowfromOperatingActivities:　　销售商品、提供劳务收到的现金Cashreceivedfromsalesofgoodsorrenderingservices　　收到的税费返还Refundsoftaxes　　收到的其他与经营活动有关的现金Cashreceivedrelatingtootheroperatingactivities　　现金流入小计Sub-totalofcashinflows　　购买商品、接受劳务支付的现金Cashpaidforgoodsorreceivingservices　　支付给职工以及为职工支付的现金Cashpaidtoandonbehalfofemployees　　支付的各项税费Taxpayments　　支付的其他与经营活动有关的现金Cashpaidrelatingtootheroperatingactivities　　现金流出小计Sub-totalofcashoutflows　　经营活动产生的现金流量净额NetCashFlowfromOperatingActivities　　二、投资活动产生的现金流量：CashFlowfromInvestingActivities:　　收回投资所收到的现金Cashreceivedfromdisposalofinvestments　　处置子公司和其他经营单位收到的现金Cashreceivedfromdisposalofsubsidiaryorotheroperatingbusinessunits　　取得投资收益所收到的现金Cashreceivedfrominvestmentsincome　　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Netcashreceivedfromdisposaloffixedassets,intangibleassetsandotherlong-termassets　　购买子公司所收到的现金Cashreceivedbyacquisitionofsubsidiary　　收到的其他与投资活动有关的现金Cashreceivedrelatingtootherinvestingactivities　　现金流入小计Sub-totalofcashinflows　　购建固定资产、无形资产和其他长期资产所支付的现金Cashpaidtoacquirefixedassets,intangibleassetsandotherlong-termassets　　投资所支付的现金Cashpaidtoacquireinvestments　　支付的其他与投资活动有关的现金Cashpaymentsrelatingtootherinvestingactivities　　现金流出小计Sub-totalofcashoutflows　　投资活动产生的现金流量净额NetCashFlowfromInvestingActivities　　三、筹资活动产生的现金流量：CashFlowfromFinancingActivities:　　吸收投资所收到的现金Cashreceivedbyinvestors　　借款所收到的现金Cashreceivedfromborrowings　　其中：从金融机构借款所收到的现金Include:Cashreceivedfromfinancialinstitutionborrowings　　收到的其他与筹资活动有关的现金Cashreceivedrelatingtootherfinancingactivities　　现金流入小计Sub-totalofcashinflows　　偿还债务所支付的现金Repaymentsofborrowings　　其中：偿还金融机构债务所支付的现金Include:Repaymentsoffinancialinstitutionborrowings　　分配股利、利润和偿付利息所支付的现金Dividendspaid,profitdistributedorinterestpaid　　支付的其他与筹资活动有关的现金Cashpaymentsrelatingtootherfinancingactivities　　现金流出小计Sub-totalofcashoutflows　　筹资活动产生的现金流量净额NetCashFlowfromFinancingActivities　　四、汇率变动对现金的影响额EffectofForeignCurrencyTranslation　　五、现金及现金等价物净增加额NetIncrease(Decrease)inCashandCashEquivalents　　现金流量附表：SupplementaryInformation:　　1.将净利润调节为经营活动的现金流量：ReconciliationofNetProfittoCashFlowfromOperatingActivities:　　净利润NetProfit　　加：少数股东损益Add:Minorityinterest　　加：计提的资产减值准备Impairmentlossesonassets　　固定资产折旧Depreciationoffixedassets　　无形资产摊销Amortisationofintangibleassets　　长期待摊费用摊销Amortisationoflong-termdeferredexpenses　　待摊费用减少（减：增加）Decrease(increase)indeferredexpenses　　预提费用增加（减：减少）Increase(decrease)inaccruedexpenses　　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)ondisposaloffixedassets,intangibleassetsandotherlong-termassets　　固定资产报废损失Lossesonwrite-offoffixedassets　　财务费用Financeexpense(income)　　投资损失（减、收益）Losses(gains)arisingfrominvestments　　递延税款贷款（减、借项）Deferredtaxcredit(debit)　　存货的减少（减、增加）Decrease(increase)ininventories　　经营性应收项目的减少（减、增加）Decrease(increase)inreceivablesunderoperatingactivities　　经营性应付项目的增加（减、减少）Increase(decrease)inpayablesunderoperatingactivities　　其他Others　　经营活动产生的现金流量净额Netcashflowfromoperatingactivities　　2.不涉及现金收支的投资和筹资活动：InvestingandFinancingActivitiesthatdonotInvolveCashReceiptsandPayments:　　债务转为资本Conversionofdebtintocapital　　一年内到期的可转换公司债券Reclassificationofconvertiblebondsexpiringwithinoneyearascurrentliability　　融资租入固定资产Fixedassetsacquiredunderfinanceleases　　3.现金及现金等价物净增加情况：NetIncreaseinCashandCashEquivalents:　　现金的期末余额Cashattheendoftheperiod　　减：现金的期初余额Less:cashatthebeginningoftheyear　　加：现金等价物的期末余额Add:cashequivalentsattheendoftheperiod　　减：现金等价物的期初余额Less:cashequivalentsatthebeginningoftheperiod　　现金及现金等价物净增加额Netincreaseincashandcashequivalents