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1、资产负债表Balance Sheet会企01表编制单位: (Company Name) At December of 2010 年月日 单位: (Unit)资 产 Assets期末余额2010 RMB 000年初余额2009RMB 000负债与所有者权益 Liabilities and Shareholders Equity期末余额2010 RMB 000年初余额2009RMB 000流动资产：Current Assets流动负债：Current Liabilities现金 Cash (and cash equivalent)短期借款 Short term borrowingsAssets:L
2、iabilities交易性金融资产(短期投资)Marketable securities (short-term investments) 交易性金融负债 Marketable Securities (liabilities)Cash +500Marketable securities -500Marketable securities +500 (repo contract)应收票据 Bills receivables应付票据 Bills payables应收账款 Accounts receivables (trade receivables) (A/R)应付账款 Accounts paya
3、bles (trade payables) (A/P)减：坏账准备 Less: Bad debt provisions预收账款 Advances from customers 应收账款净额 Accounts receivables, net应付职工薪酬 Salary payables预付账款 Prepaid expenses (prepayments) 应交税费 Tax payables其他应收款 Other receivables应付股利 Dividend payables存货 Inventories应付利息 Interest payables 其他流动资产 Other current as
4、sets其他应付款 Other payables流动资产合计 Total Current Assets 一年内到期的非流动负债 Current portion of non-current liabilities非流动资产: Non-current Assets 其他流动负债 Other current liabilities 可供出售金融资产 Available-for-sale securities流动负债合计 Total Current Liabilities 持有至到期投资 Hold-to-maturity securities非流动负债: Non-current Liabilitie
5、s 长期应收款 Long term receivables长期借款 Long term borrowings长期股权投资 Long term investments应付债券 Bonds payables 投资性房地产 Investment properties长期应付款 Long term payables固定资产原值 Fixed assets, gross 专项应付款 Ear-marked payables 减：累计折旧 Less: Accumulated depreciation预计负债 Contingent liabilities固定资产净值 Fixed assets, net递延所得税
6、负债 Deferred tax liabilities固定资产清理 Fixed assets for disposal其他非流动负债 Other non-current liabilities在建工程 Construction in progress (CIP) 非流动负债合计 Total non-current liabilities 无形资产 Intangible assets负债合计 Total Liabilities 开发支出 Development costs所有者权益：Shareholders Equity 商誉 Goodwill实收资本(或股本) Paid-in capital
7、长期待摊费用 Expenses for long term amortization资本公积 Capital reserve递延所得税资产 Deferred tax 减：库存股 Less: Treasury stocks其他非流动资产 Other non-current assets盈余公积 Earnings reserve 非流动资产合计 Total Non-current Assets未分配利润 Retained earnings资产合计 Total Assets所有者权益合计 Total shareholders equity负债与所有者权益合计 Total Liabilities an
8、d Shareholders Equity利润表 Income Statement会企02表编制单位： 年 月 日 单位：Company Name: At December of 2010 Unit:项目Items期末余额2010 RMB 000年初余额2009RMB 000一、营业收入 Operating Revenue减：营业成本 Less: Cost of goods sold营业税金及附加 Sales taxes and surcharges 销售费用 Selling expenses 管理费用 G & A expenses 财务费用 Financial cost 资产减值损失 Ass
9、ets impairments 加：公允价值变动收益（+、）Add: Gains/losses on fair value changes 投资收益（+、）Income from investments二、主营业务利润 Operating Profit加：营业外收入 Add: Non-operating income减：营业外支出 Less: Non-operating expenses 其中：非流动资产处置损失 Of which: Losses on non-current assets disposal三、利润总额 Profit Before Tax减：所得税 Less: Income t
10、ax四、净利润 Net Profit现金流量表 Cash Flow Statement会企03表编制单位：年月日 单位：Company Name:At December of 2010Unit:项 目Items2010RMB 000一、经营活动产生的现金流量 Cash flows from operating activities收到销售商品、提供劳务受到的现金 Cash received from sale of products and services收到的税费返还 Cash received from tax rebate收到其他与经营活动相关的现金 Cash received fro
11、m other operating activities经营活动现金流入小计 Total cash inflows from operating activities购买商品、接受劳务支付的现金Purchase of raw materials and services支付各项税费Payments of taxes and surcharges支付其他与经营活动相关的现金 Payments for other operating activities现金流出小计 Total cash outflows 经营活动产生的现金流量净额 Net cash flows from operating ac
12、tivities二、投资活动产生的现金流量 Cash flows from investment activities收回投资收到的现金 Proceeds from disposal of investments取得投资收益收到的现金 Cash received from investments处置固定资产、无形资产、其他资产所收到的现金净额 Proceeds from disposal of fixed assets, intangible assets and other assets收到的其他与投资活动相关的现金 Cash received from other investment a
13、ctivities投资活动现金流入小计 Total cash inflows from investment activities购建固定资产、无形资产、其他资产支付的现金 Purchase of fixed assets, intangible assets and other assets投资支付的现金 Increase in investments支付的其他与投资活动相关的现金 Payments for other investment activities投资活动现金流出小计 Total cash outflows from investment activities投资活动产生的现金流量净额 Net cash flows from investment activities三、筹资活动产生的现金流量 Cash flows from financing activities吸收投资收到的现金 Capital contributions from investors取得借款收到的现金 Proceeds from interest-bearing loans (borrowings)收到的其他与筹资活动相关的现金 Proceeds fro
