-
资
产
负
Balance Sheet
债
表
编制单位
:
______
年
______
月
________
日
单位
:
元
Prepared by:
Month:_______Date:_______Year
Monetary unit:_______
资产
行次
年初数
期末数
负债和所有者权益
(
或股东权益
)
行次
年初数
期末数
Assets
Line No.
Beg. balance
End. balance
Liabilities & Owners
’
(Stockholders
’
)
Line No.
Beg. balance
End. balance
equity
流动资产
:
流动负债
Current assets
Current liabilities
货币资金
短期借款
Monetary funds
Short- term loans
短期投资
应付票据
Short-term investment
Notes payable
应收票据
应付账款
Notes receivable
Accounts payable
应收股利
预收账款
Dividend receivable
Advances from customers
应收利息
应付工资
Interest receivable
Accrued payroll
应收账款
应付福利费
Accounts receivable
Welfare expenses payable
其他应收款
应付股利
Other receivable
Dividend payable
预付账款
应交税金
Advances to suppliers
Taxes payable
应收补贴款
其他应交款
Subsidies receivable
Other payables
存货
其他应付款
Inventories
待摊费用
Prepaid expenses
一年内到期的长期债权投资
Long-term
debt
investment
due
within a year
其他流动资产
Other current assets
流动资产合计
Sub-total of current assets
长期投资
:
Long-term investments:
长期股权投资
Long-term equity investment
长期债权投资
Long-term debt investment
长期投资合计
Sub-total of long term investment
固定资产
:
Fixed assets:
固定资产原价
Fixed assets-cost
减
:
累计折旧
Less: Accumulated depreciation
固定资产净值
Fixed assets-NBV
减
:
固定资产减值准备
Less:
Provision
for
impairment
of
fixed assets
固定资产净额
Fixed assets-net
Other amounts payable
预提费用
Accrued expenses
预计负债
Estimated liabilities
一年内到期的长期负债
Long-term liabilities due within a year
其他流动负债
Other current liabilities
流动负债合计
Sub-total of current liabilities
长期负债：
Long-term liabilities
长期借款
Long-term borrowings
应付债券
Bonds payable
长期应付款
Long-term payables
专项应付款
Special payables
其他长期负债
Other long-term liabilities
长期负债合计
Sub- total of long-term liabilities
递延税项
Deferred taxes
工程物资
Construction materials
在建工程
Construction in progress
固定资产清理
Disposal of fixed assets
固定资产合计
Sub-total of fixed assets
无形资产及其他资产
Intangible and other assets
无形资产
Intangible assets
长期待摊资产
Long-term prepayment
其他长期资产
Other long-term assets
无形资产及其他资产合计
Sub-total
of
intangible
and
other
assets
递延税项
:
Deferred taxes:
递延税款借项
Deferred tax debit
资产总计
Total assets
递延税款贷项
Deferred tax credit
负债合计
Total liabilities
所有者权益（或股东权益）
Owner
’
s (Stockholders
’
) equity
实收资本（或股本）
Paid-in capital (or stock)
减：已归还投资
Less: Investment returned
实收资本（或股本）净额
Paid-in capital (or stock) - net
资本公积
Capital surplus
赢余公积
Surplus reserve
其中：法定公益金
Including: Statutory public welfare fund
未分配利润
Undistributed profit
所有者权益（或股东权益）合计
Total owner
’
s (stockholders
’
) equity
负债和所有者权益（或股东权益）合计
Total liabilities & owner
’
s (stockholders
’
)
equity
利润表
Income Statement
编制单位：
______
年
______
月
________
日
单位
:
元
Prepared by:
Month: _______Date:_______Year
Monetary unit: RMB Yuan
项目
Item
一、主营业务收入
I. Revenue from main operations
减：主营业务成本
Less: Cost of main operations
主营业务税金及附加
Taxes and surcharges for main operations
二、主营业务利润（亏损以“
-
”填列）
II. Profit/Loss from main operations
加：其他业务利润（亏损以“
-
”填列）
Add: Profit/Loss from other operations
减：营业费用
Less: Operating expenses
管理费用
General and administrative expenses
财务费用
Financial expenses
三、营业利润（亏损以“
-
”填列）
III. Operating profit/loss
加：
投资收益（亏损以“
-
”填列）
Add: Investment income/losses
补贴收入
Revenue from subsidies
营业外收入
Non- operating revenue
减：营业外支出
Less: Non- operating expenditures
四、利润总额（亏损以“
-
”填列）
IV
. Income/Loss before tax
减：所得税
Less: Income tax
五、净利润（亏损以“
-
”填列）
V
. Net income/loss
补充资料
Supplementary information:
项目
Item
本年累计数
Current year cumulative
上年实际数
Prior year actual
行次
Line No.
本月数
Current month
本年累计数
Current
year
accumulative
1.
出售、处理部门或被投资单位所得收益
Gain
on
sale
and
disposal
of
a
department
or
an
invested enterprise
2.
自然灾害发生的损失
Losses arising from natural disasters
3.
会计政策变更增加（或减少）利润总额
Increase/decrease
in
income
before
tax
due
to
a
change in accounting policy
4.
会计估计变更增加（或减少）利润总额
Increase/decrease
in
income
before
tax
due
to
a
change in accounting estimate
5.
债务重组损失
Losses arising from debt restructurings
6.
其他
Others
现金流量表
Cash Flow Statement
编制单位：
年度
单位
:
元
Prepared by:
Period:_________
Monetary unit: RMB Y
uan
项目
行次
金额
Item
Line No.
Amount
一、经营活动产生的现金流量
I. Cash flows from operating activities
销售产品、提供劳务收到的现金
Cash received from the sale of goods or rendering of services
收到的税费返还
Refunds of taxes
收到的其他与经营活动有关的现金
Other cash receipts relating to operating activities
现金流入小计
Sub-total of cash inflows
购买商品、接受劳务支付的现金
Cash paid for goods and services
支付给职工及为职工支付的现金
Cash paid to and on behalf of employees
支付的各项税费
Payments of all types of taxes
支付的其他与经营活动有关的现金
Other cash payments relating to operating activities
现金流出小计
Sub-total of cash outflows
经营活动产生的现金流量净额
Net cash flows from operating activities
二、投资活动产生的现金流量
II. Cash flows from investing activities
收回投资所收到的现金
Cash received from return of investments
取得投资收益所收到的现金
Cash received from return on investment
处置固定资产、无形资产和其他长期资产所收回的现金净额
Net cash received from the sale of fixed assets, intangible assets
and other long-term assets
收到的其他与投资活动有关的现金
Other cash receipts relating to investing activities
现金流入小计
Sub-total of cash inflows
购建固定资产、无形资产和其他长期资产所支付的现金
Cash
paid
to
acquire
fixed
assets,
intangible
assets
and
other
long-term assets
投资所支付的现金
Cash paid to acquire investments
支付的其他与投资活动有关的现金
Other cash payment relating to investing activities
现金流出小计
Sub-total of cash outflows
投资活动产生的现金流量净额
Net cash flows from investing activities
三、筹资活动产生的现金流量：
III. Cash flows from financing activities:
吸收投资所收到的现金
Cash received from investment by others
借款所收到的现金
Cash received from borrowings
收到的其他与筹资活动有关的现金
Other cash receipts relating to financing activities
现金流入小计
Sub-total of cash inflows
偿还债务所支付的现金
Cash payment of amounts borrowed
分配股利、利润或偿付利息所支付的现金
Cash paid for distribution of dividends or profits and for interest
expense
支付的其他与筹资活动有关的现金
Other cash payments relating to financing activities
现金流出小计
Sub-total of cash outflows
筹资活动产生的现金流量净额
Net cash flow financing activities
四、汇率变动对现金的影响
IV
. Effect of changes in foreign exchange rate on cash
五、现金及现金等价物净增加额
V
. Net increase in cash and cash equivalents
补充资料
Supplementary Information
1.
将净利润调节为经营活动现金流量：
Reconciliation
of
net
income
to
cash
flows
from
operating
activities
净利润
Net income
加：计提的资产减值准备
Add: Provision for impairment of assets
固定资产折旧
Depreciation of fixed assets
无形资产摊销
Amortization of intangible assets
长期待摊费用摊销
Amortization of long-term prepayment
待摊费用减少（减：增加）
Decrease in prepaid expense (or deduct: increase)
预提费用增加（减：减少）
金额
Amount
行次
Line No.
Increase of accrued expenses (or deduct: decrease)
处置固定资产、无形资产和其他长期资产的损失（减：收益）
Losses
on
disposal
of
fixed
assets,
intangible
assets
and
other
long-term assets (or deduct: gains)
固定资产报废损失
Losses on scrapping of fixed assets
财务费用
Financial expenses
投资损失（减：收益）
Investments losses (or deduct: gains)
递延税款贷项（减：借项）
Deferred tax credit (or deduct: debit)
存货的减少（减：增加）
Decrease in inventories (or deduct: increase)
经营性应收项目的减少（减：增加）
Decrease in operating payables (or deduct: increase)
经营性应收项目的增加（减：减少）
Increase in operating payables (or deduct: decrease)
其他
Other
经营活动产生的现金流量净额
Net cash flows from operating activities
2.
不涉及现金收支的投资和筹资活动
Investing
and
financing
activities
that
do
not
involve
cash
receipts and payments
债务转化为资本
Conversion of debt into capital
一年内到期的可转换公司债券
Convertible bonds to be expired within one year
融资租入固定资产
Fixed assets under finance lease
3.
现金及现金等价物净增加情况：
Net increase in cash and can equivalents
现金的期末余额
Cash at end of period
减：现金的期初余额
Less: Cash at the beginning of the period
加：现金等价物的期末余额
Plus: Cash equivalents at the end of the period
减：现金等价物的期初余额
Less: Cash equivalents at the beginning of the period
现金及现金等价物净增加额
Net increase in cash and cash equivalents
资产减值准备明细表
Statement of Provision for Impairment of Assets
编制单位：
年度
单位
:
元
Prepared by:
Period:_________
Monetary unit: RMB Yuan
项目
Item
一、坏账准备合计
I. Total amounts of bad debts provided
其中：应收账款
Including: Accounts receivable
其他应收款
Other receivables
二、短期投资跌价准备合计
II. Total amounts of short-term
investments write-down provided
其中：股票投资
Including: Stock investment
债券投资
Bond investment
三、存货跌价准备合计
Ⅲ
. Total amounts of inventory
written-down provided
其中：库存商品
Including: Goods on hand
原材料
Raw materials
四、长期投资减值准备合计
Ⅳ
. Total amounts provided for
impairment of long-term investments
其中：长期股权投资
Including:
Long-term
investment
equity
年初余额
Beginning
balance
本年增加数
Increase for
current year
本年转回数
Reversal for
current year
年末余额
Ending
balance
长期债权投资
Long-term debt investment
五、固定资产减值准备合计
Ⅴ
. Total amounts provided for
impairment of fixed assets
其中：房屋、建筑物
Including: Buildings and structures
机器设备
Equipment and machinery
六、无形资产减值准备
Ⅵ
. Provision for impairment of intangible
assets
其中：专利权
Including: Patent
商标权
项目
Item
Trade marks
七、在建工程减值准备
Ⅶ
. Provision for impairment of
construction in progress
八、委托贷款减值准备
Ⅷ
. Provision for impairment of
designated loan receivable
年初余额
Beginning
balance
本年增加数
Increase for
current year
本年转回数
Reversal for
current year
年末余额
Ending
balance
注：根据财会
[2003]10
号文件规定，此表已 变动，请参见第
404-407
页。
Note: This statement has been revised according to CaiKuai
[2003] No. 10 by the Ministry of
Finance. Please refer to page 404 to 407 for details.
所有者权益（或股东权益）增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity
编制单位：
年度
单位
:
元
Prepared by:
Period:_________
Monetary unit: RMB Y
uan
项目
Item
一、实收资本（或股本）
：
I. Paid-in capital (or stock)
年初余额
Beginning balance
本年增加数
Increase in the current year
其中：资本公积转入
Including: Transfer-in from capital surplus
赢余公积转入
Transfer- in from surplus reserve
利润分配转入
Transfer-in from distribution of profit
新增资本（或股本）
Additional capital (or stock)
本年减少数
Decrease in the current year
年末余额
Ending balance
二、资本公积：
Ⅱ
. Capital surplus:
年初余额
Beginning balance
本年增加数
Increase in the current year
其中：资本（或股本）溢价
16
17
18
1
2
3
4
5
6
10
15
行次
Line No.
本年数
Current year
上年数
Prior year
项目
Item
Including: Premium on capital (or stock)
接受捐赠非现金资产准备
Reserve of donated non- cash assets
接受现金捐赠
Receipt of cash donation
股权投资准备
Equity investment reserve
拨款转入
Transfer-in
from
appropriations
government
行次
Line No.
19
20
21
22
本年数
Current year
上年数
Prior year
外币资本折算差额
Foreign
currency
capital
translation
difference
其他资本公积
Other capital surplus
本年减少数
Decrease in the current year
其中：转增资本（或股本）
Including: Conversion into capital (or stock)
年末余额
Ending balance
三、法定和任意赢余公积：
Ⅲ
. Statutory and discretionary surplus reserves
年初余额
Beginning balance
本年增加数
Increase in the current year
其中：从净利润中提取数
Including:
Amount
appropriated
from
net
income
其中：法定盈余公积
Including: Statutory surplus reserve
任意盈余公积
Discretionary surplus reserve
储备基金
Reserve fund
企业发展基金
Enterprise expansion fund
法定公益金转入数
Transfer-in
from
statutory
public
welfare fund
本年减少数
23
30
40
41
45
46
47
48
49
50
51
52
53
54
-
-
-
-
-
-
-
-
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