一、企业财务会计报表封面 FINANCIAL REPORT COVER
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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 Datedetailed
记账本位币币种 Local Reporting Currency
审核人 Verifier
boon填表人 Preparer
二、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 receivablerover
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
osaka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
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
长期股权投资 Long-term equity investment
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
减：长期债权投资减值准备 Less: Impairment for long-term debt investment
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减：委托贷款减值准备 Less: Provision for entrusted loan receivable
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
固定资产原值 Cost
减：累计折旧 Less: Accumulated Depreciation
固定资产净值 Net bal
减：固定资产减值准备 Less: Impairment for fixed asts
固定资产净额 NBV of fixed asts
工程物资 Material holds for construction of fixed asts
在建工程 Construction in progress
减：在建工程减值准备 Less: Impairment for construction in progress
在建工程净额 Net bal of construction in progress
固定资产清理 Fixed asts to be dispod of
固定资产合计 Total fixed asts
无形资产及其他资产 Other asts & Intangible asts
无形资产 Intangible asts
减：无形资产减值准备 Less: Impairment for intangible asts
无形资产净额 Net bal of intangible asts
长期待摊费用 Long-term deferred expen
融资租赁——未担保余值 Finance lea – Unguaranteed residual values
融资租赁——应收融资租赁款 Finance lea – Receivables
tiktok歌词其他长期资产 Other non-current asts
无形及其他长期资产合计 Total other asts & intangible asts
递延税项 Deferred Tax
递延税款借项 Deferred Tax asts
资产总计 Total asts
负债及所有者（或股东）权益 Liability & Equity
流动负债 Current liability咒愿
短期借款 Short-term loans
应付票据 Notes payable
应付账款 Accounts payable
已结算尚未完工款
预收账款 Advance from customers
应付工资 Payroll payable
应付福利费 Welfare payable
应付股利 Dividend payable
应交税金 Taxes payable
其他应交款 Other fees payable
其他应付款 Other payable
预提费用 Accrued Expen
预计负债 Provision
递延收益 Deferred Revenue
一年内到期的长期负债 Long-term liability due within one year
其他流动负债 Other current liability
流动负债合计 Total current liability
长期负债 Long-term liability
长期借款 Long-term loans
应付债券 Bonds payable
长期应付款 Long-term payable
专项应付款 Grants & Subsidies received
其他长期负债 Other long-term liability
长期负债合计 Total long-term liability
递延税项 Deferred Tax
递延税款贷项 Deferred Tax liabilities
负债合计 Total liability
少数股东权益 Minority interests
所有者权益（或股东权益） Owners’ Equity
实收资本（或股本） Paid in capital
减；已归还投资 Less: Capital redemption
penicillin实收资本（或股本）净额 Net bal of Paid in capital
资本公积 Capital Rerves
盈余公积 Surplus Rerves
其中：法定公益金 Include: Statutory rerves
未确认投资损失 Unrealid investment loss
未分配利润 Retained profits after appropriation
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其中：本年利润 Include: Profits for the year
外币报表折算差额 Translation rerve
所有者（或股东）权益合计 Total Equity
负债及所有者（或股东）权益合计 Total Liability & Equity
三、利润及利润分配表 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
