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：短期投資跌價準備 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 share's dividend 提取任意盈余公積 Appropriation of discretionary surplus reserve 應付普通股股利 Appropriation of ordinary share's dividend 轉作資本（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 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