一、企業(yè)財(cái)務(wù)會計(jì)報(bào)表封面 FINANCIAL REPORT COVER
報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended
所屬月份 Reporting Period
報(bào)出日期 Submit Date
記賬本位幣幣種 Local Reporting Currency
審核人 Verifier
填表人 Preparer
二、資產(chǎn)負(fù)債表 Balance Sheet
資產(chǎn) Assets
流動資產(chǎn) Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year
減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year
減：投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment
短期投資凈額 Net bal of current investment
應(yīng)收票據(jù) Notes receivable
應(yīng)收股利 Dividend receivable
應(yīng)收利息 Interest receivable
應(yīng)收賬款 Account receivable
減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable
應(yīng)收賬款凈額 Net bal of Account receivable
其他應(yīng)收款 Other receivable
減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable
其他應(yīng)收款凈額 Net bal of Other receivable
預(yù)付賬款 Prepayment
應(yīng)收補(bǔ)貼款 Subsidy receivable
存貨 Inventory
減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory
存貨凈額 Net bal of Inventory
已完工尚未結(jié)算款 Amount due from customer for contract work
待攤費(fèi)用 Deferred Expense
一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year
一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year
其他流動資產(chǎn) Other current assets
流動資產(chǎn)合計(jì) Total current assets
長期投資 Long-term investment
長期股權(quán)投資 Long-term equity investment
委托貸款 Entrusted loan receivable
長期債權(quán)投資 Long-term debt investment
長期投資合計(jì) Total for long-term investment
減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment
減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment
減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable
長期投資凈額 Net bal of long-term investment
其中：合并價(jià)差 Include: Goodwill (Negative goodwill)
固定資產(chǎn) Fixed assets
固定資產(chǎn)原值 Cost
減：累計(jì)折舊 Less: Accumulated Depreciation
固定資產(chǎn)凈值 Net bal
減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets
固定資產(chǎn)凈額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress
在建工程凈額 Net bal of construction in progress
固定資產(chǎn)清理 Fixed assets to be disposed of
固定資產(chǎn)合計(jì) Total fixed assets
無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets
無形資產(chǎn) Intangible assets
減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets
無形資產(chǎn)凈額 Net bal of intangible assets
長期待攤費(fèi)用 Long-term deferred expense
融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values
融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables
其他長期資產(chǎn) Other non-current assets
無形及其他長期資產(chǎn)合計(jì) Total other assets & intangible assets
遞延稅項(xiàng) Deferred Tax
遞延稅款借項(xiàng) Deferred Tax assets
資產(chǎn)總計(jì) Total assets
負(fù)債及所有者(或股東)權(quán)益 Liability & Equity
流動負(fù)債 Current liability
短期借款 Short-term loans
應(yīng)付票據(jù) Notes payable
應(yīng)付賬款 Accounts payable
已結(jié)算尚未完工款
預(yù)收賬款 Advance from customers
應(yīng)付工資 Payroll payable
應(yīng)付福利費(fèi) Welfare payable
應(yīng)付股利 Dividend payable
應(yīng)交稅金 Taxes payable
其他應(yīng)交款 Other fees payable
其他應(yīng)付款 Other payable
預(yù)提費(fèi)用 Accrued Expense
預(yù)計(jì)負(fù)債 Provision
遞延收益 Deferred Revenue
一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year
其他流動負(fù)債 Other current liability
流動負(fù)債合計(jì) Total current liability
長期負(fù)債 Long-term liability
長期借款 Long-term loans
應(yīng)付債券 Bonds payable
長期應(yīng)付款 Long-term payable
專項(xiàng)應(yīng)付款 Grants & Subsidies received
其他長期負(fù)債 Other long-term liability
長期負(fù)債合計(jì) Total long-term liability
遞延稅項(xiàng) Deferred Tax
遞延稅款貸項(xiàng) Deferred Tax liabilities
負(fù)債合計(jì) Total liability
少數(shù)股東權(quán)益 Minority interests
所有者權(quán)益(或股東權(quán)益) Owners’ Equity
實(shí)收資本(或股本) Paid in capital
減;已歸還投資 Less: Capital redemption
實(shí)收資本(或股本)凈額 Net bal of Paid in capital
資本公積 Capital Reserves
盈余公積 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未確認(rèn)投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中：本年利潤 Include: Profits for the year
外幣報(bào)表折算差額 Translation reserve
所有者(或股東)權(quán)益合計(jì) Total Equity
負(fù)債及所有者(或股東)權(quán)益合計(jì) Total Liability & Equity
三、利潤及利潤分配表 Income statement and profit appropriation
一、主營業(yè)務(wù)收入 Revenue
減：主營業(yè)務(wù)成本 Less: Cost of Sales
主營業(yè)務(wù)稅金及附加 Sales Tax
二、主營業(yè)務(wù)利潤(虧損以“—”填列) Gross Profit ( - means loss)
加：其他業(yè)務(wù)收入 Add: Other operating income
減：其他業(yè)務(wù)支出 Less: Other operating expense
減：營業(yè)費(fèi)用 Selling & Distribution expense
管理費(fèi)用 G&A expense
財(cái)務(wù)費(fèi)用 Finance expense
三、營業(yè)利潤(虧損以“—”填列) Profit from operation ( - means loss)
加：投資收益(虧損以“—”填列) Add: Investment income
補(bǔ)貼收入 Subsidy Income
營業(yè)外收入 Non-operating income
減：營業(yè)外支出 Less: Non-operating expense
四、利潤總額(虧損總額以“—”填列) Profit before Tax
減：所得稅 Less: Income tax
少數(shù)股東損益 Minority interest
加：未確認(rèn)投資損失 Add: Unrealised investment losses
五、凈利潤(凈虧損以“—”填列) Net profit ( - means loss)
加：年初未分配利潤 Add: Retained profits
其他轉(zhuǎn)入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵(lì)及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners distribution
減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference shares dividend
提取任意盈余公積 Appropriation of discretionary surplus reserve
應(yīng)付普通股股利 Appropriation of ordinary shares dividend
轉(zhuǎn)作資本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補(bǔ)充資料： Supplementary Information:
1. 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments
2. 自然災(zāi)害發(fā)生損失 Losses from natural disaster
3. 會計(jì)政策變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting policies
4. 會計(jì)估計(jì)變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting estimates
5. 債務(wù)重組損失 Losses from debt restructuring