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 Verifier 　　填表人 Preparer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 Total 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 Total 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 Total 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 Total other assets & intangible assets 　　递延税项 Deferred Tax 　　递延税款借项 Deferred Tax assets 　　资产总计 Total 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 Total 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 Total long-term liability 　　递延税项 Deferred Tax 　　递延税款贷项 Deferred Tax liabilities 　　负债合计 Total 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 Total Equity 　　负债及所有者（或股东）权益合计 Total Liability & Equity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 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． 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