一、企業(yè)財(cái)務(wù)會(huì)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(dòng)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：短期投資跌價(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(zhǎng)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(dòng)資產(chǎn) Other current assets 流動(dòng)資產(chǎn)合計(jì) Total current assets 長(zhǎng)期投資 Long-term investment 長(zhǎng)期股權(quán)投資 Long-term equity investment 委托貸款 Entrusted loan receivable 長(zhǎng)期債權(quán)投資 Long-term debt investment 長(zhǎng)期投資合計(jì) Total for long-term investment 減：長(zhǎng)期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment 減：長(zhǎng)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(zhǎng)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(wú)形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets 無(wú)形資產(chǎn) Intangible assets 減：無(wú)形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets 無(wú)形資產(chǎn)凈額 Net bal of intangible assets 長(zhǎng)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(zhǎng)期資產(chǎn) Other non-current assets 無(wú)形及其他長(zhǎng)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(dòng)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(zhǎng)期負(fù)債 Long-term liability due within one year 其他流動(dòng)負(fù)債 Other current liability 流動(dòng)負(fù)債合計(jì) Total current liability 長(zhǎng)期負(fù)債 Long-term liability 長(zhǎng)期借款 Long-term loans 應(yīng)付債券 Bonds payable 長(zhǎng)期應(yīng)付款 Long-term payable 專項(xiàng)應(yīng)付款 Grants & Subsidies received 其他長(zhǎng)期負(fù)債 Other long-term liability 長(zhǎng)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(rùn) Retained profits after appropriation 其中：本年利潤(rùn) 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(rùn)及利潤(rùn)分配表 Income statement and profit appropriation 一、主營(yíng)業(yè)務(wù)收入 Revenue 減：主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales 主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax 二、主營(yíng)業(yè)務(wù)利潤(rùn)（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(yíng)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(yíng)業(yè)利潤(rùn)（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(yíng)業(yè)外收入 Non-operating income 減：營(yíng)業(yè)外支出 Less: Non-operating expense 四、利潤(rùn)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(rùn)（凈虧損以“—”填列） Net profit ( - means loss) 加：年初未分配利潤(rùn) Add: Retained profits 其他轉(zhuǎn)入 Other transfer-in 六、可供分配的利潤(rùn) 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(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund 提取儲(chǔ)備基金 Appropriation of reserve fund 提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund 利潤(rùn)歸還投資 Capital redemption 七、可供投資者分配的利潤(rùn) Profit available for owners' distribution 減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share's 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 share's dividend 轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital 八、未分配利潤(rùn) 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(huì)計(jì)政策變更增加（或減少）利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting policies 4． 會(huì)計(jì)估計(jì)變更增加（或減少）利潤(rùn)總額 Increase (decrease) in profit due to changes in accounting estimates 5． 債務(wù)重組損失 Losses from debt restructuring