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一、企业财务会计报表封面
FINANCIAL REPORT COVER
报表所属期间之期末时间点
Period Ended
所属月份
Reporting Period
报出日期
Submit Date
记账本位币币种
Local Reporting Currency
审核人
V
erifier
填表人
Preparer
二、资产负债表
Balance Sheet
资产
Assets
流动资产
Current Assets
货币资金
Bank and Cash
短期投资
Current Investment
一年内到期委托贷款
Entrusted loan receivable due within one year
减：一年内到期委托贷款减值准备
Less: Impairment for Entrusted loan
receivable due within one year
减：短期投资跌价准备
Less: Impairment for current investment
短期投资净额
Net bal of current investment
应收票据
Notes receivable
应收股利
Dividend receivable
应收利息
Interest receivable
应收账款
Account receivable
减：应收账款坏账准备
Less: Bad debt provision for Account receivable
应收账款净额
Net bal of Account receivable
其他应收款
Other receivable
减：其他应收款坏账准备
Less: Bad debt provision for Other receivable
其他应收款净额
Net bal of Other receivable
预付账款
Prepayment
应收补贴款
Subsidy receivable
存货
Inventory
减：存货跌价准备
Less: Provision for Inventory
存货净额
Net bal of Inventory
已完工尚未结算款
Amount due from customer for contract work
待摊费用
Deferred Expense
一年内到期的长期债权投资
Long-term
debt
investment
due
within
one
year
一年内到期的应收融资租赁款
Finance lease receivables
due
within one
year
其他流动资产
Other current assets
流动资产合计
T
otal current assets
长期投资
Long-term investment
长期股权投资
Long-term equity investment
委托贷款
Entrusted loan receivable
长期债权投资
Long-term debt investment
长期投资合计
T
otal for long-term investment
减
：
长
期
股
权
投
资
减
值
准
备
Less:
Impairment
for
long-term
equity
investment
减：
长期债权投资减值准备
Less: Impairment for long-term debt investment
减：委托贷款减值准备
Less: Provision for entrusted loan receivable
长期投资净额
Net bal of long-term investment
其中：合并价差
Include: Goodwill (Negative goodwill)
固定资产
Fixed assets
固定资产原值
Cost
减：累计折旧
Less: Accumulated Depreciation
固定资产净值
Net bal
减：固定资产减值准备
Less: Impairment for fixed assets
固定资产净额
NBV of fixed assets
工程物资
Material holds for construction of fixed assets
在建工程
Construction in progress
减：在建工程减值准备
Less: Impairment for construction in progress
在建工程净额
Net bal of construction in progress
固定资产清理
Fixed assets to be disposed of
固定资产合计
T
otal fixed assets
无形资产及其他资产
Other assets & Intangible assets
无形资产
Intangible assets
减：无形资产减值准备
Less: Impairment for intangible assets
无形资产净额
Net bal of intangible assets
长期待摊费用
Long-term deferred expense
融资租赁
——
未担
保余值
Finance
lease
–
Unguaranteed
residual
values
融资租赁——应收融资租赁款
Finance lease
–
Receivables
其他长期资产
Other non-current assets
无形及其他长期资产合计
T
otal other assets & intangible assets
递延税项
Deferred T
ax
递延税款借项
Deferred T
ax assets
资产总计
T
otal assets
负债及所有者（或股东）权益
Liability & Equity
流动负债
Current liability
短期借款
Short-term loans
应付票据
Notes payable
应付账款
Accounts payable
已结算尚未完工款
预收账款
Advance from customers
应付工资
Payroll payable
应付福利费
Welfare payable
应付股利
Dividend payable
应交税金
Taxes payable
其他应交款
Other fees payable
其他应付款
Other payable
预提费用
Accrued Expense
预计负债
Provision
递延收益
Deferred Revenue
一年内到期的长期负债
Long-term liability due within one year
其他流动负债
Other current liability
流动负债合计
T
otal current liability
长期负债
Long-term liability
长期借款
Long-term loans
应付债券
Bonds payable
长期应付款
Long-term payable
专项应付款
Grants & Subsidies received
其他长期负债
Other long-term liability
长期负债合计
T
otal long-term liability
递延税项
Deferred T
ax
递延税款贷项
Deferred T
ax liabilities
负债合计
T
otal liability
少数股东权益
Minority interests
所有者权益（或股东权益）
Owners
’
Equity
实收资本（或股本）
Paid in capital
减；已归还投资
Less: Capital redemption
实收资本（或股本）净额
Net bal of Paid in capital
资本公积
Capital Reserves
盈余公积
Surplus Reserves
其中：法定公益金
Include: Statutory reserves
未确认投资损失
Unrealised investment losses
未分配利润
Retained profits after appropriation
其中：本年利润
Include: Profits for the year
外币报表折算差额
Translation reserve
所有者（或股东）权益合计
T
otal Equity
负债及所有者（或股东）权益合计
Total Liability & Equity
三、利润及利润分配表
Income statement and profit appropriation
一、主营业务收入
Revenue
减：主营业务成本
Less: Cost of Sales
主营业务税金及附加
Sales Tax
二、主营业务利润（亏损以“—”填列）
Gross Profit ( - means loss)
加：其他业务收入
Add: Other operating income
减：其他业务支出
Less: Other operating expense
减：营业费用
Selling & Distribution expense
管理费用
G&A expense
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