完整英文版资产负债表、利润表及现金流量表 Balance Sheet 资产负债表 ITEM项 目 Cash 货币资金 Short term investments 短期投资 Notes receivable 应收票据 Dividend receivable 应收股利 Interest receivable 应收利息 Accounts receivable 应收帐款 Other receivables 其他应收款 Accounts prepaid 预付帐款 Future guarantee 期货保证金 Allowance receivable 应收补贴款 Export drawback receivable 应收出口退税 Inventories 存货 Including: Raw materials 其中：原材料 Finished goods 产成品(库存商品) Prepaid and deferred expenses 待摊费用 Unsettled G/L on current assets 待处理流动资产净损失 Long-term debenture investment falling due in a year 一年内到期的长期债权投资 Other current assets 其他流动资产 Total current assets 流动资产合计 Long-term investment： 长期投资： Including long term equity investment 其中:长期股权投资 Long term securities investment 长期债权投资 Incorporating price difference *合并价差 Total long-term investment 长期投资合计 Fixed assets-cost 固定资产原价 Less: Accumulated Depreciation 减：累计折旧 Fixed assets-net value 固定资产净值 Less: Impairment of fixed assets 减：固定资产减值准备 Net value of fixed assets 固定资产净额 Disposal of fixed assets 固定资产清理 Project material 工程物资 Construction in Progress 在建工程 Unsettled G/L on fixed assets 待处理固定资产净损失 Total tangible assets 固定资产合计 Intangible assets 无形资产 Including and use rights 其中:土地使用权 Deferred assets 递延资产（长期待摊费用） Including: Fixed assets repair 其中:固定资产修理 Improvement expenditure of fixed assets 固定资产改良支出 Other long term assets 其他长期资产 Among it: Specially approved reserving materials 其中:特准储备物资 Total intangible assets and other assets 无形及其他资产合计 Deferred assets debits 递延税款借项 Total Assets 资 产 总 计
Balance Sheet 资产负债表(续表) ITEM 项 目 Short-term loans 短期借款 Notes payable 应付票款 Accounts payab1e 应付帐款 Advances from customers 预收帐款 Accrued wages 应付工资 Welfare payable 应付福利费 Profits payable 应付利润(股利) Taxes payable 应交税金 Other payable to government 其他应交款 Other creditors 其他应付款 Provision for expenses 预提费用 Accrued liabilities 预计负债 Long term liabilities due within one year 一年内到期的长期负债 Other current liabilities 其他流动负债 Total current liabilities 流动负债合计 Long-term loans payable 长期借款 Bonds payable 应付债券 long-term accounts payable 长期应付款 Special accounts payable 专项应付款 Other long-term liabilities 其他长期负债 Including: Special reserve fund 其中:特准储备资金 Total long term liabilities 长期负债合计 Deferred taxation credit 递延税款贷项 Total liabilities 负 债 合 计 Minority interests * 少数股东权益 Subscribed Capital 实收资本(股本) National capital 国家资本 Collective capital 集体资本 Legal person’s/ entity capital 法人资本 Including: State-owned legal person’s capital 其中:国有法人资本 Collective legal person’s capital 集体法人资本 Personal capital 个人资本 Foreign businessmen’s capital 外商资本 Capital surplus 资本公积 surplus reserve 盈余公积 Including: statutory surplus reserve 其中:法定盈余公积 public welfare fund 公益金 Supplermentary current capital 补充流动资本 Unaffirmed investment loss * 未确认的投资损失（以“-”号填列） Retained earnings 未分配利润 Converted difference in Foreign Currency Statements 外币报表折算差额 Total shareholder’s equity 所有者权益合计 Total Liabilities & Equity 负债及所有者权益总计
INCOME STATEMENT 利润表 ITEMS 项 目 Sales of products 产品销售收入 Including：Export sales 其中：出口产品销售收入 Less：Sales discount and allowances 减：销售折扣与折让 Net sales of products 产品销售净额 Less：Sales tax 减：产品销售税金 Cost of sales 产品销售成本 Including：Cost of export sales 其中：出口产品销售成本 Gross profit on sales 产品销售毛利 Less：Selling expenses 减：销售费用 General and administrative expenses 管理费用 Financial expenses 财务费用 Including：Interest expenses (minus interest income) 其中：利息支出(减利息收入) Exchange losses(minus exchange gains) 汇兑损失(减汇兑收益) Profit on sales 产品销售利润 Add：profit from other operations 加：其他业务利润 Operating profit 营业利润 Add：Income on investment 加：投资收益 Add：Non-operating income 加：营业外收入 Less：Non-operating expenses 减：营业外支出 Add：adjustment of loss and gain for previous years 加：以前年度损益调整 Total profit 利润总额 Less：Income tax 减：所得税 Net profit 净利润
Cash Flows Statement 现金流量表 Prepared by: Period: Unit: 拟制人：时间：单位： Items 项目 1.Cash Flows from Operating Activities: cash流量从经营活动： 01)Cash received from sales of goods or rendering of services 所收到的现金从销售货物或提供劳务 02)Rental received 收到的租金 Value added tax on sales received and refunds of value增值税销售额收到退款的价值 03)added tax paid 增值税缴纳 04)Refund of other taxes and levy other than value added tax 退回的其他税收和征费以外的增值税 07)Other cash received relating to operating activities其他现金收到有关经营活动 08)Sub-total of cash inflows 分，总现金流入量 09)Cash paid for goods and services 用现金支付的商品和服务 10)Cash paid for operating leases 用现金支付经营租赁 11)Cash paid to and on behalf of employees 用现金支付，并代表员工 12)Value added tax on purchases paid 增值税购货支付 13)Income tax paid 所得税的缴纳 14)Taxes paid other than value added tax and income tax 支付的税款以外的增值税和所得税 17)Other cash paid relating to operating activities其他现金支付有关的经营活动 18)Sub-total of cash outflows 分，总的现金流出 19)Net cash flows from operating activities 净经营活动的现金流量 2.Cash Flows from Investing Activities: 所收到的现金收回投资 20)Cash received from return of investments 所收到的现金从分配股利，利润 21)Cash received from distribution of dividends or profits 所收到的现金从国债利息收入 22)Cash received from bond interest income 现金净额收到的处置固定资产，无形资产 Net cash received from disposal of fixed assets, intangible cash流向与投资活动 23)assets and other long-term assets 资产和其他长期资产 26)Other cash received relating to investing activities 其他收到的现金与投资活动 27)Sub-total of cash inflows 小计的现金流入量 Cash paid to acquire fixed assets, intangible assets 用现金支付购建固定资产，无形资产 28)and other long-term assets 和其他长期资产 29)Cash paid to acquire equity investments 用现金支付，以获取股权投资 30)Cash paid to acquire debt investments 用现金支付收购债权投资 33)Other cash paid relating to investing activities 其他现金支付的有关投资活动 34)Sub-total of cash outflows 分，总的现金流出 35)Net cash flows from investing activities 投资活动产生的净现金流量， 3.Cash Flows from Financing Activities: cash流量筹资活动： 36)Proceeds from issuing shares 从发行股票的收益， 37)Proceeds from issuing bonds 由发行债券的收益， 38)Proceeds from borrowings 由借款的收益， 41)Other proceeds relating to financing activities 其他收益有关的融资活动 42)Sub-total of cash inflows 小计的现金流入量 43)Cash repayments of amounts borrowed 的现金偿还债务所支付的 44)Cash payments of expenses on any financing activities 对任何融资活动现金支付的费用， 45)Cash payments for distribution of dividends or profits 分配股利或利润支付现金， 46)Cash payments of interest expenses 以现金支付的利息费用 47)Cash payments for finance leases 融资租赁以现金支付， 48)Cash payments for reduction of registered capital 减少注册资本以现金支付， 51)Other cash payments relating to financing activities其他现金收支有关的融资活动 52)Sub-total of cash outflows 分，总的现金流出 53)Net cash flows from financing activities 从融资活动的净现金流量 4.Effect of Foreign Exchange Rate Changes on Cash effect的外汇汇率变动对现金 5.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物 Supplemental Information 补充资料 1. Investing and Financing Activities that do not Involve in Cash Receipts and Payments 不参与现金收款和付款的投资活动和筹资活动 56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产 57)Repayment of debts by the transfer of investments 偿还债务的转移投资 58)Investments in the form of fixed assets 投资在形成固定资产 59)Repayments of debts by the transfer of inventories 偿还债务的转移库存量 2.Reconciliation of Net Profit to Cash Flows from Operating Activities 调整的净利润现金流量从经营活动 62)Net profit 净利润 63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销 64)Depreciation of fixed assets 固定资产折旧 65)Amortization of intangible assets 无形资产摊销 Losses on disposal of fixed assets, intangible assets 损失处置固定资产，无形资产 66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益） 67)Losses on scrapping of fixed assets 损失固定资产报废 68)Financial expenses 财务费用 69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益） 70)Defered tax credit (or deduct: debit) defered税收抵免（或减：借记卡） 71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加） 72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加） 73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款（或减：减少） 74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额 75)Net cash flows from operating activities 净经营活动的现金流量 3.Net Increase in Cash and Cash Equivalents net增加现金和现金等价物 76)cash at the end of the period 在此期限结束的现金， 77)Less: cash at the beginning of the period 减：现金期开始 78)Plus: cash equivalents at the end of the period 加：现金等价物在此期限结束 79)Less: cash equivalents at the beginning of the period 减：现金等价物期开始 80)Net increase in cash and cash equivalents 净增加现金和现金等价物
