《{财务管理财务会计}英语会计.》由会员分享，可在线阅读，更多相关《{财务管理财务会计}英语会计.（9页珍藏版）》请在金锄头文库上搜索。
1、资产负债表 Tianhua Limited Corporation Balance Sheet As at Dec. 31, 2007 Assets Equity and Liabilities Current assets Current liabilities Cash Loan Financial assets held-for-trading Financial liabilities held-for-trading Notes receivable Notes payable Accounts receivable Accounts payable Prepaid expenses
2、 Unearned revenue Interest receivable Wages payable Dividend receivable Tax payable Other receivables Interest payable Inventory Dividend payable Current portion of long-term assets Other payables Other current assets Current portion of long-term liabilities Total of current assets Other current lia
3、bilities Non-current assets Total of current liabilities Financial assets available-for-sale Non-current liabilities Financial assets held-to-maturity Long-term loan Long-term receivable Bond payable Long-term share investment Long-term payable Investment property Restricted payable Capital assets C
4、ontingent liability Work-in-progress construction Deferred tax liabilities Construction inventory Other non-current liabilities Capital assets disposal Total of non-current liabilities Organic assets for manufactory Total of liabilities Gas assets Equity Intangible assets Issued capital Development
5、expenditure Capital reserve Goodwill -treasury share Long-term prepaid expense Surplus reserve Deferred tax assets undistributed profit Other non-current assets Total equity Total of non-current assets Total assets Total equity and liabilities 9损益表 Tianhua Limit Corporation Income Statement For the
6、year ended Dec. 31, 2007 items Revenue Cost of sales Operating tax Sales expense Administrative expense Finance expense Loss of impairment of assets +changes of fair value of assets Investment income Include: income from associates Operating profit +income from non-operating activities -expense for
7、non-operating activities Include: loss on disposal of non-current assets Profit -income tax Net profit Earnings per share 1.basic EPS 2.dilute EPS 现金流量表 Tianhua Limit Corporation Cash Flow Statement For the year ended Dec. 31 2007 Items 1.cash flow from operating activities Receipts from customers T
8、ax refunds Receipts from other business activities Cash inflow from operating activities Payments to suppliers Wages and salaries to employees Other tax payments Payments for other business activities Cash outflow for operating activities Net cash flow from operating activities 2.cash flow from inve
9、stment activities Proceeds from sell of investment Investment income Proceeds from disposal of non-current assets Proceeds from disposal of subsidiary Proceeds from other investment activities Cash inflow from investment activities Payment for purchase of capital assets Payment for investment Paymen
10、t for acquisition of subsidiary Payment for other investment activities Cash outflow for investment activities Net cash flow from investment activities 3.cash flow from finance activities Receipts from equity securities Receipts from loan Receipts from other finance activities Cash inflow from finan
11、ce activities Payment for debt Payment for dividend and interest Cash outflow for finance activities Net cash flow from finance activities 4.foreign exchange effect on cash and cash equivalent increase on cash and cash equivalent + cash and cash equivalent, beginning of year6. cash and cash equival
12、ent, ending of year所有者权益变动表 Tianhua Limit Corporation Statement of Changes in Equity For the year ended Dec. 31 2007 items Issued capital Capital reserve -treasury share surplus reserve undistributed profit Total of equity一.balance at Dec.31, 2006 +changes in accounting policy Correction of prior ye
13、ars error 二Restated balance 三Changes （一）Net profit （二）Gain and loss direct to equity 1Changes of fair value of financial assets available for sale 2.investment income under equity method 3.income tax effect on equity 4.other (三)equity investment 1.investment from shareholder 2.Share-base payment to
14、equity 3.other (四)profit allocation 1.surplus reserve 2.dividend 3.other (五)internal transfer of equity 1.capial reserve to issued capital 2.surplus reserve to issued capital 3.surplus reserve compensate loss4.other四Balance at Dec. 31, 2007会 计 确认 reorganization 计量 measurement 表述 presentation 揭示（附注） disclosure Chap. 1 会计基本假设 underlying assumptions 会计主体假设 separate-entity assumption 持续经营假设 continuity assumption Going-concern assumption 会计分期 accounting period 货币计量 unit-of-measure assumption 币值稳定
