中英文财务报表对照

1、中英文财务报表对照摘自首席财务官2008年12月门日一、企业财务会计报表封面FINANCIAL REPORT COVER扌艮表所属期间之期末时间点Period Ended所属月份 Reporting Period扌艮出日期Submit Date记账本位币币种 Local Reporting Currency审核人Verifier填表人Preparer二、资产负債表Balance Sheet资产Assets流动资产 Current Assets货币资金Bank and Cash短期投资 Current Investment年内到期矣托贷款 Entrusted loan receivable du

2、e 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 ba I of current investment应收票据 Notes receivable应收股利 Dividend receivable应收利息 Interest receivabIe应收账款 Account receivable减：应收账款坏账准备 Less： Bad d

3、ebt provision for Account receivable 应收账款净额 Net ba I 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 ba I 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 ba I of Invento

4、ry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一年内到期的应收浪资租赁款 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 investm

5、ent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：类托贷款减值准备 Less： Provision for entrusted loan receivable 长期投资净额 Net ba I of

6、 long-term investment其中：合并价差 Include: Goodwi I I (Negative goodwi I I)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 ba I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 construct ion of fixed assets在建工程 Construction in progress减：

7、在建工程减值准备 Less： Impairment for construction in progress在建工程净额 Net ba I of construct ion in progress固定资产淸理 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 ba I of intangibl

8、e assets长期待摊费用 Long-term deferred expense起资租赁未担保余值 Finance lease - Unguaranteed residual values浪资租赁应收浪资租赁款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递延稅款借项Deferred Tax assets资产总计Total assets负债及所有者（或股东）权益Liability & Equit

9、y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应付工瓷 Payrol I payable应付福利费Welfare payable应付股利 Dividend payable应交稅金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

10、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长期负債Long-termliability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 I iabi I ity 长期负债合计 Total long-term I iabi I ity 递延税项Defe

11、rred Tax递延稅款贷项 Deferred Tax I iabi I ities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资本公枳 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 Unreal ise

12、d investment losses未分酉己禾打闰 Retained profits after appropr iat ion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三. 和J；闰及和打闰分酉己表 In come statement and profit appropr i a tion一、主营业务收入Revenue减：主营业务成本Less： Cost of Sales主营业务稅

13、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“一”填列）Profit from operat ion （ - means loss）加：投资收益（亏损以一”填列）Add: Investment income补贴收入 S

14、ubsidy Income营业夕卜收入 Non-operating in come减：营业外支出 Less： Non-operating expense四、利润总额（亏损总额以“一”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: Unreal ised investment losses五、净利润(净亏损以“”填列)Net prof it ( - 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

15、的利润 Profit avai I able for distr ibution( - means loss)减：提取法定盈余公积 Less： Appropriation of statutory surplus reserves提取法定公益金 Appropr iat ion of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备恳金 Appropriation of reserve fund提取企业发展基金 Appropr iat ion of enterpr ise

16、 expansion fund利润归还投资Cap i ta I redempt i on七、可供投资者分配的利润 Profit avai I able for owners distr ibutio n减：应付优先股股利 Less: Appropr iation of preference shares dividend提取任意盈余公积 Appropr iation of discretionary surplus reserve应付普通股股利 Appropr iat ion of ordinary shares dividendin capital转作资本(或股本)的普通股股利 Transf

17、er from ordinary shares dividend to paid7k、 未分酉己和 F 闰 Retained profit after appropr i at ion补充资料： SuppIementary Information：investments1. 出傳、处置部门或祉投资单位收益Gains on disposal of operating divisions 2. 自然灾害发生损失 Losses from natura I disaster3.会计政真变史增加（或减少）利润总额Increase （decrease） in profitdue to changesin

18、accounting policies4.会计估计变史增加（或减少）利润总额Increase （decrease） in profitdue to changesin accounting estimates5.债务重纽损失 Losses from debt restructur ing中英丈对照利润表利润表Income Statement编制单位：年 月Prepared by: Month: year:Monetary unit:RMB yuan项目行次本月数本年累计数1 temLine No Current monthCurrent year cumulative一、主较业务收i1 Rev

19、enue from main operations1减：主琶业各成本4Less : Cost of main operations主营业务稅金及附加5Taxes and surcharge for main operations二.主营业务利润（亏损以“-”号壊列）10II Profit/Loss from main operations加：其他业务利润（亏损以“-”号填列）110(魁祈居“ -” M貼土 )刚卄KTXE) 3U1OOU |: SS8q82xei ajoj.aq sso=/au)oou| /|LZ(【说裤虽“-”冷奸皂)获丹祕诒v6aSdjnipuddxa 2ui)ej9do_uo : ss。*93on2Suiejado-uoZS3 ip i sqns uiojj. anudAdyZZY於贸业S8sso|/atuooui 4.udW4.S9AU| : ppy61（【说裤虽“-”冷奸皂）賈酬娄附