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作者:Alice æ¥æºï¼šé‡åº†è¥¿è ¯­ä¸œå™ç¿»è¯‘公司 å‘表时é —´ï¼š2012/5/14 11:51:41 æµè§ˆï¼š1661次

一、企ä ¸šè´¢åŠ¡ä¼šè®¡æŠ¥è¡¨å°é¢ FINANCIAL REPORT COVER


  报è ¡¨æ‰€å±žæœŸé—´ä¹‹æœŸæœ«æ—¶é—´ç‚¹ Period Ended


  所å ±žæœˆä»½ Reporting Period


  报å ‡ºæ—¥æœŸ Submit Date


  记è ´¦æœ¬ä½å¸å¸ç§ Local Reporting Currency


  审æ  ¸äºº Verifier


  填è ¡¨äºº Preparer

二、资ä¡ù¡ù¡ù º§è´Ÿå€ºè¡¨ Balance Sheet


  资ä º§ Assets


  流å Š¨èµ„产 Current Assets


  货å ¸èµ„金 Bank and Cash


  短æ œŸæŠ•èµ„ Current Investment


  一å ¹´å†…到期委托贷款 Entrusted loan receivable due within one year


  减ï ¼šä¸€å¹´å†…到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year


  减ï ¼šçŸ­æœŸæŠ•èµ„跌价准备 Less: Impairment for current investment


  短æ œŸæŠ•èµ„净额 Net bal of current investment


  应æ ”¶ç¥¨æ® Notes receivable


  应æ ”¶è‚¡åˆ© Dividend receivable


  应æ ”¶åˆ©æ¯ Interest receivable


  应æ ”¶è´¦æ¬¾ Account receivable


  减ï ¼šåº”收账款坏账准备 Less: Bad debt provision for Account receivable


  应æ ”¶è´¦æ¬¾å‡€é¢ Net bal of Account receivable


  其ä »–应收款 Other receivable


  减ï ¼šå…¶ä»–应收款坏账准备 Less: Bad debt provision for Other receivable


  其ä »–应收款净额 Net bal of Other receivable


  预ä »˜è´¦æ¬¾ Prepayment


  应æ ”¶è¡¥è´´æ¬¾ Subsidy receivable


  存è ´§ Inventory


  减ï ¼šå­˜è´§è·Œä»·å‡†å¤‡ Less: Provision for Inventory


  存è ´§å‡€é¢ Net bal of Inventory


  已å ®Œå·¥å°šæœªç»“算款 Amount due from customer for contract work


  待æ ‘Šè´¹ç”¨ Deferred Expense


  一å ¹´å†…到期的长期债权投资 Long-term debt investment due within one year


  一å ¹´å†…到期的应收融è µ„租赁款 Finance lease receivables due within one year


  其ä »–流动资产 Other current assets


  流å Š¨èµ„产合计 Total current assets


  长æ œŸæŠ•èµ„ Long-term investment


  长æ œŸè‚¡æƒæŠ•èµ„ Long-term equity investment


  委æ ‰˜è´·æ¬¾ Entrusted loan receivable


  长æ œŸå€ºæƒæŠ•èµ„ Long-term debt investment


  长æ œŸæŠ•èµ„合计 Total for long-term investment


  减ï ¼šé•¿æœŸè‚¡æƒæŠ•èµ„减值准备 Less: Impairment for long-term equity investment


  减ï ¼šé•¿æœŸå€ºæƒæŠ•èµ„减值准备 Less: Impairment for long-term debt investment


  减ï ¼šå§”托贷款减值准备 Less: Provision for entrusted loan receivable


  长æ œŸæŠ•èµ„净额 Net bal of long-term investment


  其ä ¸­ï¼šåˆå¹¶ä»·å·® Include: Goodwill (Negative goodwill)


  固å ®šèµ„产 Fixed assets


  固å ®šèµ„产原值 Cost


  减ï ¼šç´¯è®¡æŠ˜æ—§ Less: Accumulated Depreciation


  固å ®šèµ„产净值 Net bal


  减ï ¼šå›ºå®šèµ„产减值准备 Less: Impairment for fixed assets


  固å ®šèµ„产净额 NBV of fixed assets


  工ç ¨‹ç‰©èµ„ Material holds for construction of fixed assets


  在å »ºå·¥ç¨‹ Construction in progress


  减ï ¼šåœ¨å»ºå·¥ç¨‹å‡å€¼å‡†å¤‡ Less: Impairment for construction in progress


  在å »ºå·¥ç¨‹å‡€é¢ Net bal of construction in progress


  固å ®šèµ„产清理 Fixed assets to be disposed of


  固å ®šèµ„产合计 Total fixed assets


  无å ½¢èµ„产及其他资产 Other assets & Intangible assets


  无å ½¢èµ„产 Intangible assets


  减ï ¼šæ— å½¢èµ„产减值准备 Less: Impairment for intangible assets


  无å ½¢èµ„产净额 Net bal of intangible assets


  长æ œŸå¾…摊费用 Long-term deferred expense


  融è µ„租赁——未担保ä ½™å€¼ Finance lease – Unguaranteed residual values


  融è µ„租赁——应收融è µ„租赁款 Finance lease – Receivables


  其ä »–长期资产 Other non-current assets


  无å ½¢åŠå…¶ä»–长期资产合计 Total other assets & intangible assets


  递å »¶ç¨Žé¡¹ Deferred Tax


  递å »¶ç¨Žæ¬¾å€Ÿé¡¹ Deferred Tax assets


  资ä º§æ€»è®¡ Total assets


  负å €ºåŠæ‰€æœ‰è€…(或股东)权益 Liability & Equity


  流å Š¨è´Ÿå€º Current liability


  短æ œŸå€Ÿæ¬¾ Short-term loans


  应ä »˜ç¥¨æ® Notes payable


  应ä »˜è´¦æ¬¾ Accounts payable


  已ç »“算尚未完工款


  预æ ”¶è´¦æ¬¾ Advance from customers


  应ä »˜å·¥èµ„ Payroll payable


  应ä »˜ç¦åˆ©è´¹ Welfare payable


  应ä »˜è‚¡åˆ© Dividend payable


  应ä º¤ç¨Žé‡‘ Taxes payable


  其ä »–应交款 Other fees payable


  其ä »–应付款 Other payable


  预æ è´¹ç”¨ Accrued Expense


  预è ®¡è´Ÿå€º Provision


  递å »¶æ”¶ç›Š Deferred Revenue


  一å ¹´å†…到期的长期负债 Long-term liability due within one year


  其ä »–流动负债 Other current liability


  流å Š¨è´Ÿå€ºåˆè®¡ Total current liability


  长æ œŸè´Ÿå€º Long-term liability


  长æ œŸå€Ÿæ¬¾ Long-term loans


  应ä »˜å€ºåˆ¸ Bonds payable


  长æ œŸåº”付款 Long-term payable


  专é ¡¹åº”付款 Grants & Subsidies received


  其ä »–长期负债 Other long-term liability


  长æ œŸè´Ÿå€ºåˆè®¡ Total long-term liability


  递å »¶ç¨Žé¡¹ Deferred Tax


  递å »¶ç¨Žæ¬¾è´·é¡¹ Deferred Tax liabilities


  负å €ºåˆè®¡ Total liability


  少æ •°è‚¡ä¸œæƒç›Š Minority interests


  所æ œ‰è€…权益(或股东权益) Owners’ Equity


  实æ ”¶èµ„本(或股本) Paid in capital


  减ï ¼›å·²å½’还投资 Less: Capital redemption


  实æ ”¶èµ„本(或股本)净额 Net bal of Paid in capital


  资æ œ¬å…¬ç§¯ Capital Reserves


  盈ä ½™å…¬ç§¯ Surplus Reserves


  其ä ¸­ï¼šæ³•å®šå…¬ç›Šé‡‘ Include: Statutory reserves


  未ç ¡®è®¤æŠ•èµ„损失 Unrealised investment losses


  未å ˆ†é…åˆ©æ¶¦ Retained profits after appropriation


  其ä ¸­ï¼šæœ¬å¹´åˆ©æ¶¦ Include: Profits for the year


  外å ¸æŠ¥è¡¨æŠ˜ç®—差额 Translation reserve


  所æ œ‰è€…(或股东)权益合计 Total Equity


  负å €ºåŠæ‰€æœ‰è€…(或股东)权益合计 Total Liability & Equity


三、利æ ¶¦åŠåˆ©æ¶¦åˆ†é…è¡¨ Income statement and profit appropriation


  一ã €ä¸»è¥ä¸šåŠ¡æ”¶å…¥ Revenue


  减ï ¼šä¸»è¥ä¸šåŠ¡æˆæœ¬ Less: Cost of Sales


  主è ¥ä¸šåŠ¡ç¨Žé‡‘及附加 Sales Tax


  二ã €ä¸»è¥ä¸šåŠ¡åˆ©æ¶¦ï¼ˆäºæŸä»¥“—”填列) Gross Profit ( - means loss)


  加ï ¼šå…¶ä»–业务收入 Add: Other operating income


  减ï ¼šå…¶ä»–业务支出 Less: Other operating expense


  减ï ¼šè¥ä¸šè´¹ç”¨ Selling & Distribution expense


  管ç †è´¹ç”¨ G&A expense


  财å Š¡è´¹ç”¨ Finance expense


  三ã €è¥ä¸šåˆ©æ¶¦ï¼ˆäºæŸä»¥“—”填列) Profit from operation ( - means loss)


  加ï ¼šæŠ•èµ„收益(亏损以“—”填列) Add: Investment income


  补è ´´æ”¶å…¥ Subsidy Income


  营ä ¸šå¤–收入 Non-operating income


  减ï ¼šè¥ä¸šå¤–支出 Less: Non-operating expense


四、利æ ¶¦æ€»é¢ï¼ˆäºæŸæ€»é¢ä»¥“—”填列) Profit before Tax


  减ï ¼šæ‰€å¾—税 Less: Income tax


  少æ •°è‚¡ä¸œæŸç›Š Minority interest


  加ï ¼šæœªç¡®è®¤æŠ•èµ„损失 Add: Unrealised investment losses


五、净å ˆ©æ¶¦ï¼ˆå‡€äºæŸä»¥“—”填列) Net profit ( - means loss)


  加ï ¼šå¹´åˆæœªåˆ†é…åˆ©æ¶¦ Add: Retained profits


  其ä »–转入 Other transfer-in


六、可ä ¾›åˆ†é…çš„利润 Profit available for distribution( - means loss)


  减ï ¼šæå–法定盈余公积 Less: Appropriation of statutory surplus reserves


  提å –法定公益金 Appropriation of statutory welfare fund


  提å –职工奖励及福利基金 Appropriation of staff incentive and welfare fund


  提å –储备基金 Appropriation of reserve fund


  提å –企业发展基金 Appropriation of enterprise expansion fund


  利æ ¶¦å½’还投资 Capital redemption


七、可ä ¾›æŠ•èµ„者分配的利润 Profit available for owners distribution


  减ï ¼šåº”付优先股股利 Less: Appropriation of preference shares dividend


  提å –任意盈余公积 Appropriation of discretionary surplus reserve


  应ä »˜æ™®é€šè‚¡è‚¡åˆ© Appropriation of ordinary shares dividend


  转ä ½œèµ„本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital


八、未å ˆ†é…åˆ©æ¶¦ Retained profit after appropriation


  补å ……资料: Supplementary Information:


  1. 出售、å ¤„置部门或被投资单位收益 Gains on disposal of operating divisions or investments


  2. 自然灾å ®³å‘生损失 Losses from natural disaster


  3. 会计政ç ­–变更增加(或减少)利润总额 Increase (decrease) in profit due to changes in accounting policies


  4. 会计估è ®¡å˜æ›´å¢žåŠ ï¼ˆæˆ–减少)利润总额 Increase (decrease) in profit due to changes in accounting estimates


  5. 债务重ç »„损失 Losses from debt restructuring


  现é ‡‘流量表 Cash Flow Statement


一、经è ¥æ´»åŠ¨äº§ç”Ÿçš„现金流量: Cash Flow from Operating Activities:


  销å ”®å•†å“ã€æä¾›åŠ³åŠ¡æ”¶åˆ°çš„现金 Cash received from sales of goods or rendering services


  收å ˆ°çš„税费返还 Refunds of taxes


  收å ˆ°çš„其他与经营活动有关的现金 Cash received relating to other operating activities


  现é ‡‘流入小计 Sub-total of cash inflows


  购ä ¹°å•†å“ã€æŽ¥å—劳务支付的现金 Cash paid for goods or receiving services


  支ä »˜ç»™èŒå·¥ä»¥åŠä¸ºèŒå·¥æ”¯ä»˜çš„现金 Cash paid to and on behalf of employees


  支ä »˜çš„各项税费 Tax payments


  支ä »˜çš„其他与经营活动有关的现金 Cash paid relating to other operating activities


  现é ‡‘流出小计 Sub-total of cash outflows


  经è ¥æ´»åŠ¨äº§ç”Ÿçš„现金流量净额 Net Cash Flow from Operating Activities


二、投è µ„活动产生的现金流量: Cash Flow from Investing Activities:


  收å ›žæŠ•èµ„所收到的现金 Cash received from disposal of investments


  处ç ½®å­å…¬å¸å’Œå…¶ä»–经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units


  取å ¾—投资收益所收到的现金 Cash received from investments income


  处ç ½®å›ºå®šèµ„产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets


  购ä ¹°å­å…¬å¸æ‰€æ”¶åˆ°çš„现金 Cash received by acquisition of subsidiary


  收å ˆ°çš„其他与投资活动有关的现金 Cash received relating to other investing activities


  现é ‡‘流入小计 Sub-total of cash inflows


  购å »ºå›ºå®šèµ„产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets


  投è µ„所支付的现金 Cash paid to acquire investments


  支ä »˜çš„其他与投资活动有关的现金 Cash payments relating to other investing activities


  现é ‡‘流出小计 Sub-total of cash outflows


  投è µ„活动产生的现金流量净额 Net Cash Flow from Investing Activities


三、筹è µ„活动产生的现金流量: Cash Flow from Financing Activities:


  吸æ ”¶æŠ•èµ„所收到的现金 Cash received by investors


  借æ ¬¾æ‰€æ”¶åˆ°çš„现金 Cash received from borrowings


  其ä ¸­ï¼šä»Žé‡‘融机构借款所收到的现金 Include: Cash received from financial institution borrowings


  收å ˆ°çš„其他与筹资活动有关的现金 Cash received relating to other financing activities


  现é ‡‘流入小计 Sub-total of cash inflows


  偿è ¿˜å€ºåŠ¡æ‰€æ”¯ä»˜çš„现金 Repayments of borrowings


  其ä ¸­ï¼šå¿è¿˜é‡‘融机构债务所支付的现金 Include: Repayments of financial institution borrowings


  分é …è‚¡åˆ©ã€åˆ©æ¶¦å’Œå¿ä»˜åˆ©æ¯æ‰€æ”¯ä»˜çš„现金 Dividends paid, profit distributed or interest paid


  支ä »˜çš„其他与筹资活动有关的现金 Cash payments relating to other financing activities


  现é ‡‘流出小计 Sub-total of cash outflows


  筹è µ„活动产生的现金流量净额 Net Cash Flow from Financing Activities


四、汇ç Ž‡å˜åŠ¨å¯¹çŽ°é‡‘的影响额 Effect of Foreign Currency Translation


五、现é ‡‘及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents


  现é ‡‘流量附表: Supplementary Information:


  1.将净利æ ¶¦è°ƒèŠ‚为经营活动的现金流量: Reconciliation of Net Profit to Cash Flow from Operating Activities:


  净å ˆ©æ¶¦ Net Profit


  加ï ¼šå°‘数股东损益 Add: Minority interest


  加ï ¼šè®¡æçš„资产减值准备 Impairment losses on assets


  固å ®šèµ„产折旧 Depreciation of fixed assets


  无å ½¢èµ„产摊销 Amortisation of intangible assets


  长æ œŸå¾…摊费用摊销 Amortisation of long-term deferred expenses


  待æ ‘Šè´¹ç”¨å‡å°‘(减:增加) Decrease (increase) in deferred expenses


  预æ è´¹ç”¨å¢žåŠ ï¼ˆå‡ï¼šå‡å°‘) Increase (decrease) in accrued expenses


  处ç ½®å›ºå®šèµ„产、无形资产和其他长期资产的损失(减、收益) Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets


  固å ®šèµ„产报废损失 Losses on write-off of fixed assets


  财å Š¡è´¹ç”¨ Finance expense (income)


  投è µ„损失(减、收益) Losses (gains) arising from investments


  递å »¶ç¨Žæ¬¾è´·æ¬¾ï¼ˆå‡ã€å€Ÿé¡¹ï¼‰ Deferred tax credit (debit)


  存è ´§çš„减少(减、增加) Decrease (increase) in inventories


  经è ¥æ€§åº”收项目的减少(减、增加) Decrease (increase) in receivables under operating activities


  经è ¥æ€§åº”付项目的增加(减、减少) Increase (decrease) in payables under operating activities


  其ä »– Others


  经è ¥æ´»åŠ¨äº§ç”Ÿçš„现金流量净额 Net cash flow from operating activities


  2.不涉及ç Ž°é‡‘收支的投资和筹资活动: Investing and Financing Activities that do not Involve Cash Receipts and Payments:


  债å Š¡è½¬ä¸ºèµ„本 Conversion of debt into capital


  一å ¹´å†…到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability


  融è µ„租入固定资产 Fixed assets acquired under finance leases


  3.现金及ç Ž°é‡‘等价物净增加情况: Net Increase in Cash and Cash Equivalents:


  现é ‡‘的期末余额 Cash at the end of the period


  减ï ¼šçŽ°é‡‘的期初余额 Less: cash at the beginning of the year


  加ï ¼šçŽ°é‡‘等价物的期末余额 Add: cash equivalents at the end of the period


  减ï ¼šçŽ°é‡‘等价物的期初余额 Less: cash equivalents at the beginning of the period


  现é ‡‘及现金等价物净增加额 Net increase in cash and cash equivalents
 

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