财务报表公式优质资料

财务报表公式优质资料(可以直接使用，可编辑优质资料，欢迎下载）

偿债能力指标财务报表公式优质资料(可以直接使用，可编辑优质资料，欢迎下载）（一）短期偿债能力指标1、营运资本=流动资产-流动负债2、3、4、5、支付能力系数（二）长期偿债能力指标1、静态（1）（2）（3）（4）（5）（6）2、动态（1）（2）（3）债务保障比率二、营运能力指标（资产的周转）（一）反映流动资产营运指标1、营业周期=存货周转天数=应收账款周转天数现金周期=营业周期-应付账款周转天数固定资产营运指标总资产=流动资产+非流动资产三、盈利能力指标与投资相关的盈利能力指标与销售有关的盈利能力指标与股本有关的盈利能力指标发展能力盈利指标与营业发展能力相关的能力指标2、资产增长指标（1）与财务发展能力相关的能力指标标准版的财务报表（中英文版）资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Shortterminvestments应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收帐款Accountsreceivable其他应收款Otherreceivables预付帐款Accountsprepaid期货保证金Futureguarantee应收补贴款Allowancereceivable应收出口退税Exportdrawbackreceivable存货Inventories其中：原材料Including:Rawmaterials产成品（库存商品)Finishedgoods待摊费用Prepaidanddeferredexpenses待处理流动资产净损失UnsettledG/Loncurrentassets一年内到期的长期债权投资Long—termdebentureinvestmentfallingdueinayaear其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资：Long—terminvestment：其中:长期股权投资Includinglongtermequityinvestment长期债权投资Longtermsecuritiesinvestment

*合并价差Incorporatingpricedifference长期投资合计Totallong-terminvestment固定资产原价Fixedassets-cost减：累计折旧Less:AccumulatedDpreciation固定资产净值Fixedassets—netvalue减：固定资产减值准备Less:Impairmentoffixedassets固定资产净额Netvalueoffixedassets固定资产清理Disposaloffixedassets工程物资Projectmaterial在建工程ConstructioninProgress待处理固定资产净损失UnsettledG/Lonfixedassets固定资产合计Totaltangibleassets无形资产Intangibleassets其中：土地使用权Includinganduserights递延资产(长期待摊费用)Deferredassets其中:固定资产修理Including：Fixedassetsrepair固定资产改良支出Improvementexpenditureoffixedassets其他长期资产Otherlongtermassets其中:特准储备物资Amongit：Speciallyapprovedreservingmaterials无形及其他资产合计Totalintangibleassetsandotherassets递延税款借项Deferredassetsdebits资产总计TotalAssets资产负债表（续表)BalanceSheet项目ITEM短期借款Short-termloans应付票款Notespayable应付帐款Accountspayab1e预收帐款Advancesfromcustomers应付工资Accruedpayro1l应付福利费Welfarepayable应付利润（股利）Profitspayab1e应交税金Taxespayable其他应交款Otherpayabletogovernment其他应付款Othercreditors预提费用Provisionforexpenses预计负债Accruedliabilities一年内到期的长期负债Longtermliabilitiesduewithinoneyear其他流动负债Othercurrentliabilities流动负债合计Totalcurrentliabilities长期借款Long-termloanspayable应付债券Bondspayable长期应付款long-termaccountspayable专项应付款Specialaccountspayable其他长期负债Otherlong—termliabilities其中：特准储备资金Including:Specialreservefund长期负债合计Totallongtermliabilities递延税款贷项Deferredtaxationcredit负债合计Totalliabilities

*少数股东权益Minorityinterests实收资本(股本)SubscribedCapital国家资本Nationalcapital集体资本Collectivecapital法人资本Legalperson”scapital其中:国有法人资本Including：State—ownedlegalperson”scapital集体法人资本Collectivelegalperson"scapital个人资本Personalcapital外商资本Foreignbusinessmen”scapital资本公积Capitalsurplus盈余公积surplusreserve其中:法定盈余公积Including:statutorysurplusreserve公益金publicwelfarefund补充流动资本Supplermentarycurrentcapital

＊未确认的投资损失(以“—”号填列）Unaffirmedinvestmentloss未分配利润Retainedearnings外币报表折算差额ConverteddifferenceinForeignCurrencyStatements所有者权益合计Totalshareholder”sequity负债及所有者权益总计TotalLiabilities&Equity

====================================================================利润表INCOMESTATEMENT项目ITEMS产品销售收入Salesofproducts其中：出口产品销售收入Including：Exportsales减：销售折扣与折让Less：Salesdiscountandallowances产品销售净额Netsalesofproducts减:产品销售税金Less：Salestax产品销售成本Costofsales其中：出口产品销售成本Including：Costofexportsales产品销售毛利Grossprofitonsales减：销售费用Less:Sellingexpenses管理费用Generalandadministrativeexpenses财务费用Financialexpenses其中：利息支出（减利息收入）Including：Interestexpenses（minusinterestihcome）汇兑损失（减汇兑收益)Exchangelosses(minusexchangegains）产品销售利润Profitonsales加：其他业务利润Add:profitfromotheroperations营业利润Operatingprofit加:投资收益Add：Incomeoninvestment加：营业外收入Add：Non—operatingincome减：营业外支出Less：Non—operatingexpenses加：以前年度损益调整Add:adjustmentoflossandgainforpreviousyears利润总额Totalprofit减：所得税Less：Incometax净利润Netprofit==================================================================现金流量表CashFlowsStatement

Preparedby：Period：Unit：

Items

1.CashFlowsfromOperatingActivities:

01）Cashreceivedfromsalesofgoodsorrenderingofservices

02）Rentalreceived

Valueaddedtaxonsalesreceivedandrefundsofvalue

03)addedtaxpaid

04)Refundofothertaxesandlevyotherthanvalueaddedtax

07）Othercashreceivedrelatingtooperatingactivities

08)Sub-totalofcashinflows

09)Cashpaidforgoodsandservices

10）Cashpaidforoperatingleases

11）Cashpaidtoandonbehalfofemployees

12）Valueaddedtaxonpurchasespaid

13)Incometaxpaid

14)Taxespaidotherthanvalueaddedtaxandincometax

17)Othercashpaidrelatingtooperatingactivities

18）Sub-totalofcashoutflows

19）Netcashflowsfromoperatingactivities

2。CashFlowsfromInvestingActivities:

20）Cashreceivedfromreturnofinvestments

21）Cashreceivedfromdistributionofdividendsorprofits

22）Cashreceivedfrombondinterestincome

Netcashreceivedfromdisposaloffixedassets，intangible

23）assetsandotherlong-termassets

26)Othercashreceivedrelatingtoinvestingactivities

27）Sub-totalofcashinflows

Cashpaidtoacquirefixedassets，intangibleassets

28)andotherlong—termassets

29）Cashpaidtoacquireequityinvestments

30）Cashpaidtoacquiredebtinvestments

33）Othercashpaidrelatingtoinvestingactivities

34)Sub-totalofcashoutflows

35)Netcashflowsfrominvestingactivities

3.CashFlowsfromFinancingActivities:

36)Proceedsfromissuingshares

37)Proceedsfromissuingbonds

38）Proceedsfromborrowings

41）Otherproceedsrelatingtofinancingactivities

42）Sub-totalofcashinflows

43）Cashrepaymentsofamountsborrowed44）Cashpaymentsofexpensesonanyfinancingactivities

45）Cashpaymentsfordistributionofdividendsorprofits

46）Cashpaymentsofinterestexpenses

47)Cashpaymentsforfinanceleases

48)Cashpaymentsforreductionofregisteredcapital

51）Othercashpaymentsrelatingtofinancingactivities

52)Sub—totalofcashoutflows

53)Netcashflowsfromfinancingactivities

4。EffectofForeignExchangeRateChangesonCash

5。NetIncreaseinCashandCashEquivalentsSupplementalInformation

1。InvestingandFinancingActivitiesthatdonotInvolvein

CashReceiptsandPayments

56)Repaymentofdebtsbythetransferoffixedassets

57）Repaymentofdebtsbythetransferofinvestments

58)Investmentsintheformoffixedassets

59）Repaymentsofdebtsbythetransferofinvestories

2.ReconciliationofNetProfittoCashFlowsfromOperating

Activities

62）Netprofit

63)Addprovisionforbaddebtorbaddebtwrittenoff

64)Depreciationoffixedassets

65）Amortizationofintangibleassets

Lossesondisposaloffixedassets，intangibleassets

66）andotherlong-termassets(ordeduct:gains)

67)Lossesonscrappingoffixedassets

68）Financialexpenses

69)Lossesarisingfrominvestments（ordeduct:gains)

70）Deferedtaxcredit（ordeduct:debit）

71）Decreaseininventories（ordeduct：increase)

72)Decreaseinoperatingreceivables(ordeduct：increase)

73)Increaseinoperatingpayables(ordeduct：decrease）

74)Netpaymentonvalueaddedtax(ordeduct:netreceipts

75)Netcashflowsfromoperatingactivities

3.NetIncreaseinCashandCashEquivalents

76）cashattheendoftheperiod

77）Less：cashatthebeginningoftheperiod

78)Plus：cashequivalentsattheendoftheperiod

79）Less:cashequivalentsatthebeginningoftheperiod

80）Netincreaseincashandcashequivalents现金流量表CashFlowsStatement

Preparedby：Period:Unit:

Items

1。CashFlowsfromOperatingActivities:

01）Cashreceivedfromsalesofgoodsorrenderingofservices

02)Rentalreceived

Valueaddedtaxonsalesreceivedandrefundsofvalue

03)addedtaxpaid

04)Refundofothertaxesandlevyotherthanvalueaddedtax

07）Othercashreceivedrelatingtooperatingactivities

08）Sub—totalofcashinflows

09）Cashpaidforgoodsandservices

10）Cashpaidforoperatingleases

11)Cashpaidtoandonbehalfofemployees

12)Valueaddedtaxonpurchasespaid

13）Incometaxpaid

14）Taxespaidotherthanvalueaddedtaxandincometax

17)Othercashpaidrelatingtooperatingactivities

18）Sub—totalofcashoutflows

19)Netcashflowsfromoperatingactivities

2。CashFlowsfromInvestingActivities:

20）Cashreceivedfromreturnofinvestments

21)Cashreceivedfromdistributionofdividendsorprofits

22）Cashreceivedfrombondinterestincome

Netcashreceivedfromdisposaloffixedassets，intangible

23)assetsandotherlong-termassets

26）Othercashreceivedrelatingtoinvestingactivities

27)Sub-totalofcashinflows

Cashpaidtoacquirefixedassets，intangibleassets

28)andotherlong-termassets

29）Cashpaidtoacquireequityinvestments

30）Cashpaidtoacquiredebtinvestments

33)Othercashpaidrelatingtoinvestingactivities

34)Sub-totalofcashoutflows

35)Netcashflowsfrominvestingactivities

3.CashFlowsfromFinancingActivities：

36）Proceedsfromissuingshares

37）Proceedsfromissuingbonds

38)Proceedsfromborrowings

41)Otherproceedsrelatingtofinancingactivities

42)Sub—totalofcashinflows

43）Cashrepaymentsofamountsborrowed

44）Cashpaymentsofexpensesonanyfinancingactivities

45)Cashpaymentsfordistributionofdividendsorprofits46）Cashpaymentsofinterestexpenses

47)Cashpaymentsforfinanceleases

48）Cashpaymentsforreductionofregisteredcapital

51）Othercashpaymentsrelatingtofinancingactivities

52）Sub—totalofcashoutflows

53）Netcashflowsfromfinancingactivities

4.EffectofForeignExchangeRateChangesonCash

5.NetIncreaseinCashandCashEquivalents

SupplementalInformation

1.InvestingandFinancingActivitiesthatdonotInvolvein

CashReceiptsandPayments

56)Repaymentofdebtsbythetransferoffixedassets

57)Repaymentofdebtsbythetransferofinvestments

58)Investmentsintheformoffixedassets

59）Repaymentsofdebtsbythetransferofinvestories

2.ReconciliationofNetProfittoCashFlowsfromOperating

Activities

62）Netprofit

63）Addprovisionforbaddebtorbaddebtwrittenoff

64）Depreciationoffixedassets

65)Amortizationofintangibleassets

Lossesondisposaloffixedassets，intangibleassets

66）andotherlong-termassets(ordeduct:gains）

67）Lossesonscrappingoffixedassets

68)Financialexpenses

69）Lossesarisingfrominvestments(ordeduct:gains)

70）Deferedtaxcredit（ordeduct：debit）

71)Decreaseininventories（ordeduct：increase）

72)Decreaseinoperatingreceivables(ordeduct:increase)

73)Increaseinoperatingpayables(ordeduct:decrease)

74)Netpaymentonvalueaddedtax(ordeduct:netreceipts

75）Netcashflowsfromoperatingactivities

3。NetIncreaseinCashandCashEquivalents

76)cashattheendoftheperiod

77)Less:cashatthebeginningoftheperiod

78）Plus:cashequivalentsattheendoftheperiod

79)Less:cashequivalentsatthebeginningoftheperiod

80）Netincreaseincashandcashequivalents现金流量表的现金流量声明拟制人：时间：单位：项目

1。cash流量从经营活动:

01）所收到的现金从销售货物或提供劳务02）收到的租金增值税销售额收到退款的价值

03）增值税缴纳

04）退回的其他税收和征费以外的增值税

07)其他现金收到有关经营活动

08）分，总现金流入量

09）用现金支付的商品和服务

10)用现金支付经营租赁

11）用现金支付，并代表员工

12）增值税购货支付

13)所得税的缴纳

14）支付的税款以外的增值税和所得税

17）其他现金支付有关的经营活动

18）分,总的现金流出

19）净经营活动的现金流量

2。cash流向与投资活动：

20）所收到的现金收回投资

21)所收到的现金从分配股利，利润

22）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产

23)资产和其他长期资产

26）其他收到的现金与投资活动

27)小计的现金流入量用现金支付购建固定资产，无形资产

28)和其他长期资产

29）用现金支付，以获取股权投资

30）用现金支付收购债权投资

33）其他现金支付的有关投资活动

34）分,总的现金流出

35）的净现金流量，投资活动产生

3.cash流量筹资活动：

36）的收益，从发行股票

37）的收益，由发行债券

38）的收益，由借款

41）其他收益有关的融资活动

42），小计的现金流入量

43）的现金偿还债务所支付的

44）现金支付的费用,对任何融资活动

45)支付现金,分配股利或利润

46)以现金支付的利息费用

47）以现金支付，融资租赁

48）以现金支付，减少注册资本

51)其他现金收支有关的融资活动

52)分,总的现金流出53)的净现金流量从融资活动

4。effect的外汇汇率变动对现金

5.net增加现金和现金等价物补充资料

1。investing活动和筹资活动，不参与现金收款和付款

56）偿还债务的转让固定资产

57）偿还债务的转移投资

58）投资在形成固定资产

59）偿还债务的转移库存量

2.reconciliation净利润现金流量从经营活动

62）净利润

63）补充规定的坏帐或不良债务注销

64)固定资产折旧

65）无形资产摊销损失处置固定资产，无形资产

66）和其他长期资产（或减：收益）

67)损失固定资产报废

68）财务费用

69)引起的损失由投资管理（或减：收益）

70)defered税收抵免（或减：借记卡)

71）减少存货(或减：增加）

72）减少经营性应收（或减：增加)

73）增加的经营应付账款（或减:减少）

74)净支付的增值税（或减:收益净额

75)净经营活动的现金流量

3。net增加现金和现金等价物

76)的现金,在此期限结束

77