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1、VFA专用财务报表中英对照一、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Verifier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
2、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 Accoun
3、t 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 custome
4、r 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Total 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
5、Long-term debt investment长期投资合计 Total 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 (N
6、egative 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
7、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Total 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 Ung
8、uaranteed 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Total other assets & intangible assets递延税项Deferred Tax递延税款借项Deferred Tax assets资产总计Total 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
9、 payable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 Total c
10、urrent 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Total long-term liability递延税项Deferred Tax递延税款贷项 Deferred Tax liabilities负债合计 Total liability少数股东权益 Minority interests所有者权益（或股东权益）Owner
11、s 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Tran
12、slation reserve所有者（或股东）权益合计 Total 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 1、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 Tax2、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
13、 expense减：营业费用Selling & Distribution expense管理费用G&A expense财务费用Finance expense3、营业利润（亏损以“”填列 ） Profit from operation ( - means loss)加：投资收益（亏损以“”填列）Add: Investment income补贴收入Subsidy Income营业外收入 Non-operating income减：营业外支出 Less: Non-operating expense4、利润总额（亏损总额以“”填列）Profit before Tax减：所得税 Less: Income tax少数股东损益Minority interest加：未确认投资损失 Add: Unrealised investment losses 5、净利润（净亏损以“”填列）Net profit ( - means loss) 加：年初未分配利润Add: Retained profits其他转入Other transfer-in6、可供分配的利润Profit available for distribution( - means loss)减：提取法定盈余公积Less: Appropriation of statutory surplus reserves提取法定公益金Appropriati
