Efedze英文财务报表格式

1、大风起分云飞扬生活需要游戏，但不能游戏人生；生活需要歌舞，但不需醉生梦死；生活需要艺术，但不能投机取巧；生活需要勇气，但不 能鲁莽蛮干；生活需要重复，但不能重蹈覆辙。-无名英文财务报表格式一、 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 En ded所属月份 Reporting Period报出日期 Submit Date记账本位币币种 Local Reporti ng Curre ncy审核人 Verifier填表人 Preparer二、资产负债表 Bala nee Sheet资产 Assets流动资产 Current Assets

2、货币资金 Bank and Cash短期投资 Current Investment一年内至 U 期委托贷款 En trusted loa n receivable due within one year大风起分云飞扬减：一年内到期委托贷款减值准备Less: Impairment for Entrustedreceivable due with in one year减：短期投资跌价准备 Less: Impairme nt for curre nt in vestme nt短期投资净额 Net bal of current investment应收票据 Notes receivable应收股禾

3、U Divide nd receivable应收禾 息 Interest receivable应收账款 Account receivable减：应收账款坏账准备 Less: Bad debt provisi on for Acco unt 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

4、 Subsidy receivable存货 Inventory减： 存货跌价准备 Less: Provisio n for Inventory存货净额 Net bal of Inventoryloan大风起分云飞扬已完工尚未结算款 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 oneyear一年内到期的应收融资租赁款Finance lease receivables due within oneyear其他流动资产 O

5、ther current assets流动资产合计 Total current assets长期投资 Long-term investment长期股权投资 Lon g-term equity in vestme nt委托贷款 Entrusted loan receivable长期债权投资 Lon g-term debt inv estme nt长期投资合计 Total for Iong-term investment减： 长期股权投资减值准备 Less: Impairment for Iong-term equity in vestme nt减： 长期债权投资减值准备 Less: Impair

6、ment for Iong-term debt in vestme nt减：委托贷款减值准备Less: Provisio n for en trusted loa n receivable长期投资净额 Net bal of Iong-term investment其中：合并价差 In clude: Goodwill (Negative goodwill)固定资产 Fixed assets大风起分云飞扬固定资产原值Cost减：累计折旧Less: Accumulated Depreciati on固定资产净值Net bal减：固定资产减值准备 Less: Impairme nt for fixed

7、 assets固定资产净额 NBV of fixed assets工程物资 Material holds for con struct ion of fixed assets在建工程 Construction in progress减：在建工程减值准备 Less: Impairme nt for con struct ion in progress在建工程净额Net bal of con structi on 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

8、 & In ta ngible assets无形资产 Intangible assets减：无形资产减值准备Less: Impairme nt for in ta ngible assets无形资产净额 Net bal of intangible assets长期待摊费用 Lon g-term deferred expe nse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大风起分云飞

9、扬无形及其他长期资产合计 Total other assets & in ta ngible 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 Advanee from customers应付工资 Payroll payable应付福利费 Welf

10、are payable应付股利 Divide nd 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大风起分云飞扬预计负债 Provision递延收益 Deferred Revenue一年内到期的长期负债 Lon g-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

11、-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 Iong-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

12、投资 Less: Capital redemption大风起分云飞扬实收资本（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 In elude: Statutory reserves未确认投资损失 Un realised in vestme nt losses未分配禾 润 Retained profits after appropriation其中：本年利润 In clude: Profits for the year夕卜币报表折算差额 Tran slati on reser

13、ve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、禾润及禾润分配表In come stateme nt and profit appropriati on一、主营业务收入 Reve nue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“一填列）Gross Profit （ - means loss）加：其他业务收入 Add: Other operat ingin come减： 其他业务支出 Less: Other operati

14、 ng expe nse减：营业费用 Selli ng & Distribution expe nse大风起分云飞扬管理费用 G&A expense财务费用 Finance expense三、营业利润（亏损以“一填列）Profit from operation （- means loss）加：投资收益（亏损以“一”列）Add: In vestme nt in come补贴收入 Subsidy In come营业外收入 Non-operat ing in come减：营业外支出 Less: Non-operat ing expe nse四、利润总额（亏损总额以“一填列）Profi

15、t before Tax减：所得税 Less: In come tax少数股东损益 Minority interest加：未确认投资损失 Add: Un realised in vestme nt losses五、净利润（净亏损以“一填列）Net profit （ - means loss）加：年初未分配利润 Add: Reta ined profits其他转入 Other transfer-in六、可供分配的禾 润 Profit available for distributi on（ - means loss）减：提取法定盈余公积 Less: Appropriati on of statu

16、tory surplus reserves提取法定公益金 Appropriati on of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incen tive and welfare fund大风起分云飞扬提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriati on of en terprise expa nsion fund利润归还投资 Capital redemption七、 可供投资者分配的利润 Profit available for ow ners dist

17、ribute n减：应付优先股股禾 ULess: Appropriati on of prefere nee shares divide nd提取任意盈余公积 Appropriati on of diseretio nary surplus reserve应付普通股股禾 U Appropriati on of ordinary shares divide nd转作资本（或股本）的普通股股利 Tran sfer from ordi nary shares divide nd topaid in capital八、未分配禾 U 润 Retained profit after appropriation补充资料： Suppleme ntary In formati on:1. 出售、处置部门或被投资单位收益Gai ns o