新会计准则财务报表中英文

1、新会计准则财务报表中英文新会计准则财务报表中英文新会计准则财务报表中英文财富负债表BalanceSheet会企01表编制单位:(CompanyName)AtDecemberof2010年月日单位:(Unit)资产Assets期末余额年初余额负债与所有者权益Liabilitiesand期末余额年初余额20102009ShareholdersEquity20102009RMB000RMB000RMB000RMB000流动财富：CurrentAssets流动负债：CurrentLiabilities现金Cash(andcashequivalent)短期借款ShorttermborrowingsAss

2、ets:Liabilities交易性金融财富(短期投资)交易性金融负债MarketableCash+500MarketableMarketablesecuritiesMarketablesecurities(short-termSecurities(liabilities)securities+500(repoinvestments)-500contract)应收票据Billsreceivables应付票据Billspayables应收账款Accountsreceivables应付账款Accountspayables(trade(tradereceivables)(A/R)payables)(

3、A/P)减：坏账准备Less:Baddebt预收账款Advancesfromcustomersprovisions应收账款净额Accounts应付职工薪酬Salarypayablesreceivables,net预付账款Prepaidexpenses应交税费Taxpayables(prepayments)其他应收款Otherreceivables存货Inventories其他流动财富Othercurrent应付股利Dividendpayables应付利息Interestpayables其他应付款Otherpayablesassets流动财富合计TotalCurrent一年内到期的非流动负债As

4、setsCurrentportionofnon-currentliabilities非流动财富:Non-currentAssets其他流动负债Othercurrentliabilities可供销售金融财富流动负债合计TotalCurrentAvailable-for-salesecuritiesLiabilities拥有至到期投资非流动负债:Non-currentLiabilitiesHold-to-maturitysecurities长远应收款Longterm长远借款Longtermborrowingsreceivables长远股权投资Longterm应付债券Bondspayablesinv

5、estments投资性房地产Investment长远应付款Longtermpayablesproperties固定财富原值Fixedassets,专项应付款Ear-markedpayablesgross减：累计折旧Less:预计负债ContingentliabilitiesAccumulateddepreciation固定财富净值Fixedassets,net递延所得税负债Deferredtaxliabilities固定财富清理Fixedassetsfor其他非流动负债Othernon-currentdisposalliabilities在建工程Constructionin非流动负债合计Tot

6、alprogress(CIP)non-currentliabilities无形财富Intangibleassets负债合计TotalLiabilities开发支出Developmentcosts所有者权益：ShareholdersEquity商誉Goodwill实收资本(或股本)Paid-incapital长远待摊花销Expensesfor资本公积Capitalreservelongtermamortization递延所得税财富Deferredtax减：库存股Less:Treasurystocks其他非流动财富Other盈余公积Earningsreservenon-currentassets非

7、流动财富合计Total未分配收益RetainedearningsNon-currentAssets财富合计TotalAssets所有者权益合计shareholdersequityTotal负债与所有者权益合计TotalLiabilitiesandShareholdersEquity收益表IncomeStatement会企02表编制单位：年代日单位：CompanyName:AtDecemberof2010Unit:项目Items期末余额年初余额20102009RMB000RMB000一、营业收入OperatingRevenue减：营业成本Less:Costofgoodssold营业税金及附带Sa

8、lestaxesandsurcharges销售花销Sellingexpenses管理花销G&Aexpenses财务花销Financialcost财富减值损失Assetsimpairments加：公允价值变动收益（+、）Add:Gains/lossesonfairvaluechanges投资收益（+、）Incomefrominvestments二、主营业务收益OperatingProfit加：营业外收入Add:Non-operatingincome减：营业外支出Less:Non-operatingexpenses其中：非流动财富办理损失Ofwhich:Lossesonnon-currentass

9、etsdisposal三、收益总数ProfitBeforeTax减：所得税Less:Incometax四、净收益NetProfit现金流量表CashFlowStatement会企03表编制单位：年月日单位：CompanyName:AtDecemberof2010Unit:项目Items2010RMB000一、经营活动产生的现金流量Cashflowsfromoperatingactivities收到销售商品、供应劳务碰到的现金Cashreceivedfromsaleofproductsandservices收到的税费返还Cashreceivedfromtaxrebate收到其他与经营活动相关的现

10、金Cashreceivedfromotheroperatingactivities经营活动现金流入小计Totalcashinflowsfromoperatingactivities购买商品、接受劳务支付的现金Purchaseofrawmaterialsandservices支付各项税费Paymentsoftaxesandsurcharges支付其他与经营活动相关的现金Paymentsforotheroperatingactivities现金流出小计Totalcashoutflows经营活动产生的现金流量净额Netcashflowsfromoperatingactivities二、投资活动产生的

11、现金流量Cashflowsfrominvestmentactivities回收投资收到的现金Proceedsfromdisposalofinvestments获取投资收益收到的现金Cashreceivedfrominvestments办理固定财富、无形财富、其他财富所收到的现金净额Proceedsfromdisposaloffixedassets,intangibleassetsandotherassets收到的其他与投资活动相关的现金Cashreceivedfromotherinvestmentactivities投资活动现金流入小计Totalcashinflowsfrominvestmen

12、tactivities购建固定财富、无形财富、其他财富支付的现金Purchaseoffixedassets,intangibleassetsandotherassets投资支付的现金Increaseininvestments支付的其他与投资活动相关的现金Paymentsforotherinvestmentactivities投资活动现金流出小计Totalcashoutflowsfrominvestmentactivities投资活动产生的现金流量净额Netcashflowsfrominvestmentactivities三、筹资活动产生的现金流量Cashflowsfromfinancingac

13、tivities吸取投资收到的现金Capitalcontributionsfrominvestors获取借款收到的现金Proceedsfrominterest-bearingloans(borrowings)收到的其他与筹资活动相关的现金Proceedsfromotherfinancingactivities筹资活动现金流入小计Totalcashinflowsfromfinancingactivities偿还债务所支付的现金Repaymentsofinterest-bearingloans(borrowings)分配股利收益或偿还利息支付的现金Dividendpaidorinterestpaid支付的其他与筹资活动相关的现金Paymentsforotherfinancingactivities筹资活动现金流出小计Totalcashoutflowsfromfinancingactivities筹资活动产生的现金流量净额Netcashflowsfromfinancin