标准版的财务报表(中英文版）
资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品（库存商品) Finished goods 待摊费用Prepaid and deferred expens 待处理流动资产净损失Unttled G/L on current asts 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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：其中：长期股权投资Including long term equity investment 长期债权投资Long term curities investment
*合并价差Incorporating price difference 长期投资合计Total long—term investment 固定资产原价Fixed asts-cost 减：累计折旧Less：Accumulated Dpreciation 固定资产净值Fixed asts-net value 减：固定资产减值准备Less:Impairment of fixed asts 固定资产净额Net value of fixed asts 固定资产清理Disposal of fixed asts 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unttled G/L on fixed asts 固定资产合计Total tangible asts 无形资产Intangible asts 其中：土地使用权Including and u rights 递延资产（长期待摊费用）Deferred ass
ets 其中：固定资产修理Including:Fixed asts repair 固定资产改良支出Improvement expenditure of fixed asts 其他长期资产Other long term asts 其中：特准储备物资Among it:Specially approved rerving materials 无形及其他资产合计Total intangible asts and other asts 递延税款借项Deferred asts debits 资产总计Total Asts 资产负债表（续表）Balance Sheet 项目ITEM 短期借款Short—term loans 应付票款Notes payable 应付帐款Accounts payab1e 预收帐款Advances from customers 应付工资Accrued payro1l 应付福利费Welfare payable 应付利润(股利) Profits payab1e 应交税金Taxes payable 其他应交款Other payable to government 其他应付款Other creditors 预提费用Provision for expens 预计负债Accrued liabilities 一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities 流动负债合计Total current liabilities 长期借款Long-term loans payable 应付债券Bonds payable 长期应付款long-term accounts payable 专项应付款Special accounts payable 其他长期负债Other long-term liabilities 其中：特准储备资金Including:Special rerve fund 长期负债合计Total long term liabilities 递延税款贷项Deferred taxation credit 负债合计Total liabilities
＊少数股东权益Minority interests 实收资本(股本）Subscribed Capital 国家资本National capital 集体资本Collective capital 法人资本Legal person”s capital 其中：国有法人资本Including：State—owned legal person”s capital 集体法人资本Collective legal person"s capital 个人资本Personal capital 外商资
本Foreign businessmen”s capital 资本公积Capital surplus 盈余公积surplus rerve 其中：法定盈余公积Including:statutory surplus rerve 公益金public welfare fund 补充流动资本Supplermentary current capital
＊未确认的投资损失（以“—”号填列）Unaffirmed investment loss 未分配利润Retained earnings 外币报表折算差额Converted difference in Foreign Currency Statements 所有者权益合计Total shareholder”s equity负债及所有者权益总计Total Liabilities ＆Equity
====================================================================利润表INCOME STATEMENT 项目ITEMS 产品销售收入Sales of products 其中：出口产品销售收入Including：Export sales 减：销售折扣与折让Less：Sales discount and allowances 产品销售净额Net sales of products 减：产品销售税金Less：Sales tax 产品
销售成本Cost of sales 其中：出口产品销售成本Including：Cost of export sales 产品销售毛利Gross profit on sales 减：销售费用Less：Selling expens 管理费用General and administrative expens 财务费用Financial expens 其中：利息支出(减利息收入）Including：Interest expens （minusinterest ihcome) 汇兑损失（减汇兑收益)Exchange loss(minus exchange gains）产品销售利润Profit on sales 加：其他业务利润Add：profit from other operations 营业利润Operating profit 加：
投资收益Add：Income on investment 加：营业外收入Add：Non-operating income 减：营业外支出Less：Non—operating expens 加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit 减：所得税Less：Income tax 净利润Net profit ==================================================================现金流量表Cash Flows Statement
Prepared by:Period: Unit：
Items
1.Cash Flows from Operating Activities：
01）Cash received from sales of goods or rendering of rvices
02）Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08）Sub-total of cash inflows
09)Cash paid for goods and rvices
10）Cash paid for operating leas
11)Cash paid to and on behalf of employees
12)Value added tax on purchas paid
13）Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18）Sub-total of cash outflows
19)Net cash flows from operating activities
2。Cash Flows from Investing Activities:
20）Cash received from return of investments
总会计师岗位职责
21)Cash received from distribution of dividends or profits
22）Cash received from bond interest income
Net cash received from disposal of fixed asts,intangible
23）asts and other long-term asts
26）Other cash received relating to investing activities
27）Sub—total of cash inflows
Cash paid to acquire fixed asts，intangible asts
28）and other long—term asts
29）Cash paid to acquire equity investments
30)Cash paid to acquire debt investments
33）Other cash paid relating to investing activities
34)Sub—total of cash outflows
35）Net cash flows from investing activities
3.Cash Flows from Financing Activities:
36）Proceeds from issuing shares
37）Proceeds from issuing bonds
38）Proceeds from borrowings
41)Other proceeds relating to financing activities
42）Sub-total of cash inflows
43)Cash repayments of amounts borrowed 44）Cash payments of expens on any financing activities
45)Cash payments for distribution of dividends or profits
46）Cash payments of interest expens
47)Cash payments for finance leas
48）Cash payments for reduction of registered capital
51)Other cash payments relating to financing activities
日语日记
52）Sub—total of cash outflows
53)Net cash flows from financing activities
4。Effect of Foreign Exchange Rate Changes on Cash
5.Net Increa in Cash and Cash Equivalents Supplemental Information
1.Investing and Financing Activities that do not Involve in
Cash Receipts and Payments
56）Repayment of debts by the transfer of fixed asts
57）Repayment of debts by the transfer of investments
58)Investments in the form of fixed asts
59）Repayments of debts by the transfer of investories
2.Reconciliation of Net Profit to Cash Flows from Operating
Activities
62)Net profit
63)Add provision for bad debt or bad debt written off
64）Depreciation of fixed asts
65）Amortization of intangible asts
Loss on disposal of fixed asts,intangible asts
66)and other long-term asts （or deduct:gains)
67)Loss on scrapping of fixed asts
68）Financial expens
69）Loss arising from investments (or deduct：gains）
70)Defered tax credit （or deduct：debit）
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71)Decrea in inventories （or deduct：increa)
72)Decrea in operating receivables (or deduct:increa)
73)Increa in operating payables (or deduct：decrea）
74)Net payment on value added tax (or deduct:net receipts
75）Net cash flows from operating activities
3。Net Increa in Cash and Cash Equivalents
护肤品过敏
76）cash at the end of the period
77)Less:cash at the beginning of the period
78）Plus：cash equivalents at the end of the period
79）Less：cash equivalents at the beginning of the period
80)Net increa in cash and cash equivalents现金流量表Cash Flows Statement Prepared by:Period: Unit：
Items
1.Cash Flows from Operating Activities：
01）Cash received from sales of goods or rendering of rvices
02)Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04）Refund of other taxes and levy other than value added tax
07）Other cash received relating to operating activities
08）Sub-total of cash inflows
09)Cash paid for goods and rvices
10)Cash paid for operating leas
11)Cash paid to and on behalf of employees
12)Value added tax on purchas paid
13）Income tax paid
14）Taxes paid other than value added tax and income tax
17）Other cash paid relating to operating activities
18）Sub—total of cash outflows
19)Net cash flows from operating activities
炎热的英语
2。Cash Flows from Investing Activities:
20)Cash received from return of investments
城隍殿21）Cash received from distribution of dividends or profits
22)Cash received from bond interest income
Net cash received from disposal of fixed asts，intangible
23)asts and other long—term asts
26)Other cash received relating to investing activities
27）Sub-total of cash inflows
Cash paid to acquire fixed asts,intangible asts
28)and other long-term asts
蜜语
29）Cash paid to acquire equity investments读易
30)Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34）Sub-total of cash outflows
35）Net cash flows from investing activities
3。Cash Flows from Financing Activities:
36)Proceeds from issuing shares
37）Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub-total of cash inflows
43)Cash repayments of amounts borrowed
44）Cash payments of expens on any financing activities
45）Cash payments for distribution of dividends or profits 46)Cash payments of interest expens
47)Cash payments for finance leas
48)Cash payments for reduction of registered capital
51)Other cash payments relating to financing activities
52）Sub—total of cash outflows
53）Net cash flows from financing activities
4.Effect of Foreign Exchange Rate Changes on Cash
5.Net Increa in Cash and Cash Equivalents
Supplemental Information
1。Investing and Financing Activities that do not Involve in
Cash Receipts and Payments
56)Repayment of debts by the transfer of fixed asts
57)Repayment of debts by the transfer of investments
58)Investments in the form of fixed asts
59)Repayments of debts by the transfer of investories
2。Reconciliation of Net Profit to Cash Flows from Operating
Activities
62)Net profit
63)Add provision for bad debt or bad debt written off
64)Depreciation of fixed asts
65）Amortization of intangible asts
Loss on disposal of fixed asts,intangible asts
66）and other long-term asts (or deduct：gains)
67）Loss on scrapping of fixed asts
68）Financial expens
69）Loss arising from investments （or deduct：gains)
70)Defered tax credit (or deduct：debit)
71）Decrea in inventories (or deduct：increa）
72）Decrea in operating receivables (or deduct：increa)
73）Increa in operating payables （or deduct:decrea)
74)Net payment on value added tax (or deduct：net receipts
75)Net cash flows from operating activities
3。Net Increa in Cash and Cash Equivalents
76）cash at the end of the period
77）Less:cash at the beginning of the period
78)Plus：cash equivalents at the end of the period
79)Less：cash equivalents at the beginning of the period
80)Net increa in cash and cash equivalents 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
