:英文会计报表FINANCIAL REPORT COVER
报表所属期间之期末时间点 Period Ended
所属月份 Reporting Period
报出日期 Submit Date
记账本位币币种 Local Reporting Currency
审核人 Verifier
填表人 Preparer
所属月份 Reporting Period
报出日期 Submit Date
资产负债表
Balance Sheet
资产 Asts
流动资产 Current Asts
货币资金 Bank and Cash
短期投资 Current Investment
一年内到期委托贷款 Entrusted loan receivable due within one year
减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one
year
减：短期投资跌价准备 Less: Impairment for current investment
短期投资净额 Net bal of current investment
应收票据 Notes receivable
应收股利 Dividend receivable
应收利息 Interest receivable
应收账款 Account receivable
减：应收账款坏账准备 Less: Bad debt provision for Account 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 Subsidy receivable
存货 Inventory
减：存货跌价准备 Less: Provision for Inventory
存货净额 Net bal of Inventory
已完工尚未结算款 Amount due from customer for contract work
词的知识待摊费用 Deferred Expen
一年内到期的长期债权投资 Long-term debt investment due within one year
一年内到期的应收融资租赁款 Finance lea receivables due within one year
其他流动资产 Other current asts
流动资产合计 Total current asts
长期投资 Long-term investment
Long-term equity investment
长期股权投资．
委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment
长期投资合计 Total for long-term investment
减：长期股权投资减值准备 Less: Impairment for long-term equity investment 别说我小儿歌
减：长期债权投资减值准备 Less: Impairment for long-term debt investment
减：委托贷款减值准备 Less: Provision for entrusted loan receivable
马岭河大峡长期投资净额 Net bal of long-term investment
其中：合并价差 Include: Goodwill (Negative goodwill)固定资产 Fixed asts Other asts & Intangible asts
无形资产 固定资产原值 Cost
Intangible asts
减：无形资产减值准备减：累计折旧 Less: Accumulated Depreciation
Less: Impairment for intangible asts 固定资产净值 Net bal
无形资产净额 Net bal of intangible asts 减：固定资产减值准备 Less: Impairment for
长期待摊费用 Long-term deferred expen fixed asts
融资租赁——未担保余值固定资产净额 NBV of fixed asts
Finance lea – Unguaranteed residual values
工程物资 Material holds for construction of
山东人喜欢吃什么融资租赁——应收融资租赁款 fixed asts
Finance lea – Receivables在建工程 Construction in progress
其他长期资产 Other non-current asts 减：在建工程减值准备无形及其他长期资产合计 Less: Impairment for construction in progress
Total other asts & intangible asts Net bal of construction in progress 在建工程净额
递延税项 Deferred Tax
固定资产清理 Fixed asts to be dispod of
递延税款借项 Total fixed asts 固定资产合计 Deferred Tax asts
资产总计 无形资产及其他资产 Total asts长期负债 负债及所有者（或股东）权益Liability & Equity
Long-term liability
长期借款 Long-term loans 流动负债 Current liability
应付债券世界上最先进的重机枪 Short-term loans 短期借款 Bonds payable
长期应付款应付票据 Long-term payable
谋事在人 Notes payable
普通话试题专项应付款 Accounts payable 应付账款 Grants & Subsidies received
其他长期负债 Other long-term liability 已结算尚未完工款长期负债合计预收账款 Advance from customers Total long-term liability
递延税项应付工资 Deferred Tax
Payroll payable
递延税款贷项 Welfare payable 应付福利费 Deferred Tax liabilities
负债合计应付股利 Dividend payable Total liability
少数股东权益应交税金 Minority interests
Taxes payable
所有者权益（或股东权益）其他应交款 Owners' Equity Other fees payable
Paid in capital Other payable 其他应付款实收资本（或股本）Less: Capital redemption Accrued Expen 预提费用 减；已归还投资Net bal of Paid in capital
Provision
预计负债净额（或股本） 实收资本Capital Rerves Deferred Revenue 递延收益资本公积
Surplus Rerves
盈余公积 一年内到期的长期负债 Include: Statutory rerves 其中：Long-term liability due within one year 法定公益金 Unrealid investment loss Other current liability 其他流动负债未确认投资损失Retained profits after appropriation
别人眼中的我未分配利润 Total current liability
负债合计流动．
负债及所有者（或股东）权益合其中本年利 Include: Profits for the year
Total Liability & Equit Translation rerve外币报表折算差Total Equity
所有者（或股东）权益合计损益表
Income statement and profit appropriation
一、主营业务收入 Revenue
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“—”填列） Gross Profit ( - means loss)
加：其他业务收入 Add: Other operating income
减：其他业务支出 Less: Other operating expen
减：营业费用 Selling & Distribution expen
管理费用 G&A expen
财务费用 Finance expen
三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)
加：投资收益（亏损以“—”填列） Add: Investment income
补贴收入 Subsidy Income
营业外收入 Non-operating income
减：营业外支出 Less: Non-operating expen
四、利润总额（亏损总额以“—”填列） Profit before Tax
减：所得税 Less: Income tax
少数股东损益 Minority interest
加：未确认投资损失 Add: Unrealid investment loss
五、净利润（净亏损以“—”填列） Net profit ( - means loss)
