一、企業(yè)財務會計報表封面 FINANCIAL REPORT COVER

報表所屬期間之期末時間點 Period Ended

所屬月份 Reporting Period

報出日期 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

一年內到期委托貸款 Entrusted loan receivable due within one year

減：一年內到期委托貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year

減：投資跌價準備 Less: Impairment for current investment

短期投資凈額 Net bal of current investment

應收票據(jù) Notes receivable

應收股利 Dividend receivable

應收利息 Interest receivable

應收賬款 Account receivable

減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable

應收賬款凈額 Net bal of Account receivable

其他應收款 Other receivable

減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable

其他應收款凈額 Net bal of Other receivable

預付賬款 Prepayment

應收補貼款 Subsidy receivable

存貨 Inventory

減：存貨跌價準備 Less: Provision for Inventory

存貨凈額 Net bal of Inventory

已完工尚未結算款 Amount due from customer for contract work

待攤費用 Deferred Expense

一年內到期的長期債權投資 Long-term debt investment due within one year

一年內到期的應收融資租賃款 Finance lease receivables due within one year

其他流動資產(chǎn) Other current assets

流動資產(chǎn)合計 Total current assets

長期投資 Long-term investment

長期股權投資 Long-term equity investment

委托貸款 Entrusted loan receivable

長期債權投資 Long-term debt investment

長期投資合計 Total for long-term investment

減：長期股權投資減值準備 Less: Impairment for long-term equity investment

減：長期債權投資減值準備 Less: Impairment for long-term debt investment

減：委托貸款減值準備 Less: Provision for entrusted loan receivable

長期投資凈額 Net bal of long-term investment

其中：合并價差 Include: Goodwill (Negative goodwill)

固定資產(chǎn) Fixed assets

固定資產(chǎn)原值 Cost

減：累計折舊 Less: Accumulated Depreciation

固定資產(chǎn)凈值 Net bal

減：固定資產(chǎn)減值準備 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 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)減值準備 Less: Impairment for intangible assets

無形資產(chǎn)凈額 Net bal of intangible assets

長期待攤費用 Long-term deferred expense

融資租賃——未擔保余值 Finance lease – Unguaranteed residual values

融資租賃——應收融資租賃款 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 Total other assets & intangible assets

遞延稅項 Deferred Tax

遞延稅款借項 Deferred Tax assets

資產(chǎn)總計 Total assets

負債及所有者(或股東)權益 Liability & Equity

流動負債 Current liability

短期借款 Short-term loans

應付票據(jù) Notes payable

應付賬款 Accounts payable

已結算尚未完工款

預收賬款 Advance from customers

應付工資 Payroll payable

應付福利費 Welfare payable

應付股利 Dividend payable

應交稅金 Taxes payable

其他應交款 Other fees payable

其他應付款 Other payable

預提費用 Accrued Expense

預計負債 Provision

遞延收益 Deferred Revenue

一年內到期的長期負債 Long-term liability due within one year

其他流動負債 Other current liability

流動負債合計 Total current liability

長期負債 Long-term liability

長期借款 Long-term loans

應付債券 Bonds payable

長期應付款 Long-term payable

專項應付款 Grants & Subsidies received

其他長期負債 Other long-term liability

長期負債合計 Total long-term liability

遞延稅項 Deferred Tax

遞延稅款貸項 Deferred Tax liabilities

負債合計 Total liability

少數(shù)股東權益 Minority interests

所有者權益(或股東權益) Owners’ Equity

實收資本(或股本) Paid in capital

減;已歸還投資 Less: Capital redemption

實收資本(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

外幣報表折算差額 Translation reserve

所有者(或股東)權益合計 Total Equity

負債及所有者(或股東)權益合計 Total Liability & Equity

三、利潤及利潤分配表 Income statement and profit appropriation

一、主營業(yè)務收入 Revenue

減：主營業(yè)務成本 Less: Cost of Sales

主營業(yè)務稅金及附加 Sales Tax

二、主營業(yè)務利潤(虧損以“—”填列) Gross Profit ( - means loss)

加：其他業(yè)務收入 Add: Other operating income

減：其他業(yè)務支出 Less: Other operating expense

減：營業(yè)費用 Selling & Distribution expense

管理費用 G&A expense

財務費用 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

應付普通股股利 Appropriation of ordinary shares dividend

轉作資本(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. 自然災害發(fā)生損失 Losses from natural disaster

3. 會計政策變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting policies

4. 會計估計變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting estimates

5. 債務重組損失 Losses from debt restructuring