完整版新会计准则财务报表-中英文

1、资产负债表Balance Sheet会企01表资产Assets期末余额2021 RMB 000年初余额2021 RMB 000负债与所有者权益 Liabilities andShareholders ' Equity期末余额2021 RMB 000年初余额2021 RMB 000流动资产：Current Assets流动负债：Current Liabilities现金 Cash (and cash equivalent)短期借款 Short term borrowingsAssets:Liabilities父易性金融资产(短期投资)Marketable securities (shor

2、t-term investments)交易性金融负债 MarketableSecurities (liabilities)Cash +500 Marketable securities -500Marketable securities +500 (repo contract)应收票据 Bills receivables应付票据 Bills payables应收账款 Accounts receivables(trade receivables) (A/R)应付账款 Accounts payables (trade payables) (A/P)减：坏账准备Less: Bad debt预收账款

3、Advances from customers编制单位：(Company Name)年月日单位：UMtAt December of 2021provisions应收账款净额 Accounts receivables, net应付职工薪酬Salary payables预付账款 Prepaid expenses (prepayments)应交税费Tax payables其他应收款 Other receivables应付股禾J Dividend payables存货 Inventories应付禾息 Interest payables其他流动资产 Other current assets其他应付款Ot

4、her payables流动资产合计Total CurrentAssets一年内到期的非流动负债Current portion of non-current liabilities非流动资产:Non-current Assets其他流动负债 Other currentliabilities可供出售金融资产Available-for-sale securities流动负 债合计 Total CurrentLiabilities持有至到期投资Hold-to-maturity securities非流动负债：Non-current Liabilities长期应收款 Long term receiva

5、bles长期借款 Long term borrowings长期股权投资 Long term investments应付债券 Bonds payables投资性房地产 Investment properties长期应付款 Long term payables固定资产原值 Fixed assets, gross专项应付款 Ear-marked payables减：累计折旧 Less:Accumulated depreciation预计负债 Contingent liabilities固定资产净值Fixed assets, net递延所得税负债 Deferred taxliabilities固定资产

6、清理 Fixed assets for disposal其他非流动负债Other non-currentliabilities在 建工程 Construction in非流动负债合计 Totalprogress (CIP)non-current liabilities无形炎广 Intangible assets负债合计 Total Liabilities开发支出 Development costs所有者权益：Shareholders Equity商管 Goodwill实收资本或股本Paid-in capital长期待摊费用 Expenses for long term amortization

7、资本公积 Capital reserve递延所得税资产Deferred tax减： 库存股 Less: Treasury stocks其他非流动资产 Othernon-current assets盈余公积 Earnings reserve非流动资产合计 TotalNon-current Assets未分配利润 Retained earnings资产合计Total Assets所有者权益合计 Totalshareholders equity负债与所有者权益合计 TotalLiabilities and Shareholders Equity禾润表 Income Statement会企02表编制单

8、位：年 月 日单位：Company Name:At December of 2021Unit:工程Items期末余额2021 RMB 000年初余额2021 RMB 000一、营业收入 Operating Revenue减： 宫业本钱 Less: Cost of goods sold营业税金及附力口 Sales taxes and surcharges销售费用 Selling expenses治理费用 G & A expenses贝才务费用 Financial cost资产减值损失 Assets impairments力口：公允价值发动收益+、Add:Gains/losses on f

9、air value changes投资收益+、一Income from investments二、主营业务利润Operating Profit力口：营业外收入 Add: Non-operating income减： 营业 外支出 Less: Non-operating expenses其中：非流动资产处置损失Ofwhich: Losses on non-current assets disposal三、利润总额 Profit Before Tax减：所得税 Less: Income tax四、净利润Net Profit现金流量表 Cash Flow Statement会企03表编制单位：年 月

10、 日单位:Company Name:At December of 2021Unit:工程Items2021 RMB 000一、经宫活动广生的现金流里Cash flows from operating activities收至U销售商品、 提供劳务受至U的现金Cash received from sale of products and services收至 U 的税费返还 Cash received from tax rebate收至U其他与经营活动相关的现金Cash received from other operating activities经营活动现金流入小计 Total cash i

11、nflows from operating activities购置商品、接受劳务支付的现金Purchase of raw materials and services支付各项税费 Payments of taxes and surcharges支付其他与经营活动相关的现金Payments for other operating activities现金流出小计 Total cash outflows经宫活动产生的现金流里净额Net cash flows from operating activities一、投负活动产生的现金流里 Cash flows from investment acti

12、vities收回投资收至 U的现金 Proceeds from disposal of investments取得投资收益收到的现金 Cash received from investments处置固止负广、无形负广、其他负厂所收到的现金净额Proceeds from disposal of fixed assetsintangible assets and other assets,收到的其他与投资活动相关的现金Cash received from other investment activities投资活动现金流入小计 Total cash inflows from investment

13、 activities购建固je负广、负广、其他资产支付的现金Purchase of fixed assets, intangible assets another assetsd投资支付的现金 Increase in investments支付的其他与投资活动相关的现金Payments for other investment activities投资活动现金流出小计 Total cash outflows from investment activities投负活动产生的现金流里净额 Net cash flows from investment activities二、筹负活动产生的现金流

14、星Cash flows from financing activities吸收投资收到的现金 Capital contributions from investors取得借款收至 U 的现金 Proceeds from interest-bearing loans (borrowings)收到的其他与筹资活动相关的现金Proceeds from other financing activities筹资活动现金流入小计 Total cash inflows from financing activities归还债务所支付的现金 Repayments of interest-bearing loans (borrowings)分配股利利润或归还利息支付的现金Dividend paid or interest paid支付的其他与筹资活动相关的现金Payments for other financing activities筹资活动现金流出小计 Total cash outflows from financing activities筹负活动产生的现金流里净额Net cash flows from financing activiti