新会计准则财务报表-中英文

1、资产负债表Balance Sheet会企 01表编制单位 : (Company Name)At December of2010 年 月 日单位: (Unit)资产 Assets期末 余额 2010 RMB 000年初 余额 2009 RMB' 000负债与所有者权益 Liabilities and Shareholders ' Equity期末余额2010RMB 000年初余额2009RMB' 000流动资产： Current Assets流动负债： CurrentLiabilities现金 Cash (and cash equivalent)短期借款 Short te

2、rm borrowingsAssets:Liabilities交易性金融资产(短期投资) Marketable securities (short-term investments)交易性金融负债MarketableSecurities(liabilities)Cash +500 Marketable securities -500Marketable securities +500 (repo contract)应收票据 Billsreceivables应付票据 Billspayables应收账款Accounts应付账款 Accounts payables (tradereceivables

3、(trade receivables) (A/R)payables) (A/P)减：坏账准备 Less: Bad debt provisions预收账款 Advances from customers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 Taxpayables其他应收款 Otherreceivables应付股利 Dividendpayables存货 Inventories应付利息 Interestpayables其他流动资产Other curren

4、t assets其他应付款 Other payables流动资产合计 Total Current Assets一年内到期的非流动 负债 Current portion of non-current liabilities非流动资产 : Noncurrent 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 TotalCurrentLiabilities持有至到期投资 Hold-to-maturity securities非流动负债 : Noncurrent Liabilities长

5、期应收款 Long term receivables长期借款 Long term borrowings长期股权投资Long term investments应付债券 Bondspayables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 Earmarked 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 ta

6、x liabilities固定资产清理 Fixed assets for其他非流动负债 Other non-currentdisposalliabilities在建工程 Construction in progress (CIP)非流动负债合计 Total non-current liabilities无形资产 Intangible assets负债合计 TotalLiabilities开发支出Development costs所有者权益：Shareholders 'Equity商誉 Goodwill实收资本 （或股本） Paid-in capital长期待摊费用 Expenses f

7、or long term amortization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Other noncurrent assets盈余公积 Earnings reserve非流动资产合计Total Noncurrent Assets未分配利润Retained earnings资产合计 TotalAssets所有者权益合计Total shareholders 'equity负债与所有者权益合 计 Total Liabilities and Shareholders '

8、Equity利润表 Income Statement会企 02表编制单位： 年 月 日单位：Company Name: At December of2010 Unit:项目 Items期末余 额 2010 RMB 000年初余 额 2009 RMB' 000一、营业收入 Operating Revenue减：营业成本 Less: Cost of goods sold营业税金及附加 Sales taxes and surcharges销售费用 Selling expenses管理费用 G & A expenses财务费用 Financial cost资产减值损失 Assets i

9、mpairments加：公允价值变动收益（ +、） Add: Gains/losses on fair value changes投资收益（ +、） Income from investments二、主营业务利润 Operating Profit加：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 Of which: Losses on non-current assets disposal三、利润总额 Profit Before Tax减：所得税 Less: Income tax四、

10、净利润 Net Profit现金流量表 Cash Flow Statement会企 03 表编制单位： 年 月 日 单位：Company Name:AtDecemberof 2010 Unit:项 目 Items2010RMB000一、经营活动产生的现金流量 Cash flows from operating activities 收到销售商品、提供劳务受到的现金 Cash received from sale of products and services 收到的税费返还 Cash received from tax rebate 收到其他与经营活动相关的现金 Cash received

11、from other operating activities 经营活动现金流入小计 Total cash inflows from operating activities 购买商品、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 经营活动产生的现金流量净额 Net cash flows from ope

12、rating activities二、投资活动产生的现金流量 Cash flows from investment activities 收回投资收到的现金 Proceeds from disposal of investments 取得投资收益收到的现金 Cash received from investments 处置固定资产、无形资产、其他资产所收到的现金净额 Proceeds from disposal of fixed assets, intangible assets and other assets 收到的其他与投资活动相关的现金 Cash received from other

13、 investment activities 投资活动现金流入小计 Total cash inflows from investment activities购建固定资产、无形资产、其他资产支付的现金 Purchase of fixed assets, intangible assets and other assets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 activ

14、ities投资活动产生的现金流量净额 Net cash flows from investment activities三、筹资活动产生的现金流量 Cash flows from financing activities吸收投资收到的现金 Capital contributions from investors取得借款收到的现金 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偿还债务所支付的现金 Repayments of interest-bearing loans (borrowings)分配股利利润或偿还利息支付的现金 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筹资活动产生的现金流量净额 Net cash flows from financing activi