资产负债表+现金流量表+损益表.docx
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资产负债表+现金流量表+损益表
SmallEnterpriseAccountingStandardMonthlyAccountingStatement
ProfitStatement
K.X.Q.D.Y.02B.
Entityname:
XXXXXXXXXXXXX
Dec.2013
Unit:
Yuan
Item
LineNo.
Accumulatedamountinthisyear
Amountinthismonth
I.Mainbusinessincome
1
Less:
Mainbusinesscost
2
Businesstaxandsurcharges
3
Therein:
Consumptiontax
4
Businesstax
5
Urbanmaintenanceandconstructiontax
6
Resourcetax
7
Incrementtaxonlandvalue
8
Urbanlandusetax,propertytax,vehicleandvesseltaxandstampduty
9
Educationsurcharge,mineralresourcecompensationandpollutioncharge
10
Sellingexpenses
11
Therein:
Commoditymaintenanceexpenses
12
Advertisingexpensesandbusinesspublicityexpenses
13
Managementexpenses
14
Therein:
Establishmentexpenses
15
Businessentertainmentexpenses
16
Researchexpenses
17
Financialexpenses
18
Therein:
Interestexpenses（mark“-”forincome）
19
Add:
Investmentincome（mark“-”forloss）
20
II.Businessprofit（mark“-”forloss）
21
Add:
Non-businessincome
22
Therein:
Governmentsubsidies
23
Less:
Non-businessexpenditure
24
Therein:
Lossfrombaddebt
25
Lossfromnon-recoverablelong-termbondinvestment
26
Lossfromnon-recoverablelong-termdebtinvestment
27
Losscausedbyforcemajeuresuchasnaturaldisasters
28
Taxdelaycharge
29
III.Totalprofits（mark“-”fortotalloss）
30
Less:
Incometaxexpenses
31
IV.Netprofit（mark“-”fornetloss）
32
SmallEnterpriseAccountingStandardMonthlyAccountingStatement
BalanceSheet
K.X.Q.D.Y.01B.
Entityname:
XXXXXXXXXXXXX
Dec.2013
Monetaryunit:
Yuan
Assets
LineNo.
Openingamount
Closingamount
Liabilitiesandowner’sequity（orshareholder’sequity）
LineNo.
Openingamount
Closingamount
Currentassets:
Currentliabilities:
Monetarycapital
1
Short-termborrowing
68
Short-terminvestments
2
Notespayable
69
Notesreceivable
3
Accountspayable
70
Dividendsreceivable
4
Advancereceipts
71
Accountsreceivable
6
Employees’salarypayable
72
Otherreceivables
7
Welfarepayable
73
Advancepayment
8
Profitspayable
74
Inventory
10
Taxespayable
76
Unamortizedexpenses
11
Otherpaymentspayable
80
Long-termdebtinvestmentsduewithinoneyear
21
Otherpayables
81
Othercurrentassets
24
Accruedexpenses
82
Totalcurrentassets
31
Long-termliabilitiesduewithinoneyear
86
Long-terminvestments:
Othercurrentliabilities
90
Long-termequityinvestments
32
Totalcurrentliabilities
100
Long-termbondinvestments
34
Long-termliabilities:
Totallong-terminvestments
38
Long-termborrowing
101
Fixedassets:
Long-termpayables
103
Originalvalueoffixedassets
39
Otherlong-termliabilities
106
Less:
Accumulateddepreciation
40
Netvalueoffixedassets
41
Totallong-termliabilities
110
Constructionmaterials
44
Constructioninprogress
45
Totalliabilities
114
Liquidationoffixedassets
46
Owner’sequity
Totalfixedassets
50
Paid-incapital
115
Intangibleandotherassets:
Intangibleassets
51
Capitalreserves
120
Long-termunamortizedexpenses
52
Surplusreserves
121
Otherlong-termassets
53
Therein:
Statutorywelfarereserves
122
Totalintangibleandotherassets
60
Undistributedprofits
123
Totalowner’sequity（orshareholder’sequity）
124
Totalassets
65
Totalliabilitiesandowner’sequity
135
SmallEnterpriseAccountingStandardMonthlyAccountingStatement
ProfitStatement
K.X.Q.D.Y.02B.
Entityname:
XXXXXXXXXXXXX
Dec.2014
Unit:
Yuan
Item
LineNo.
Amountinthismonth
Accumulatedamountinthisyear
I.Mainbusinessincome
1
Less:
Mainbusinesscost
2
Businesstaxandsurcharges
3
Therein:
Consumptiontax
4
Businesstax
5
Urbanmaintenanceandconstructiontax
6
Resourcetax
7
Incrementtaxonlandvalue
8
Urbanlandusetax,propertytax,vehicleandvesseltaxandstampduty
9
Educationsurcharge,mineralresourcecompensationandpollutioncharge
10
Sellingexpenses
11
Therein:
Commoditymaintenanceexpenses
12
Advertisingexpensesandbusinesspublicityexpenses
13
Managementexpenses
14
Therein:
Establishmentexpenses
15
Businessentertainmentexpenses
16
Researchexpenses
17
Financialexpenses
18
Therein:
Interestexpenses（mark“-”forincome）
19
Add:
Investmentincome（mark“-”forloss）
20
II.Businessprofit（mark“-”forloss）
21
Add:
Non-businessincome
22
Therein:
Governmentsubsidies
23
Less:
Non-businessexpenditure
24
Therein:
Lossfrombaddebt
25
Lossfromnon-recoverablelong-termbondinvestment
26
Lossfromnon-recoverablelong-termdebtinvestment
27
Losscausedbyforcemajeuresuchasnaturaldisasters
28
Taxdelaycharge
29
III.Totalprofits（mark“-”fortotalloss）
30
Less:
Incometaxexpenses
31
IV.Netprofit（mark“-”fornetloss）
32
SmallEnterpriseAccountingStandardMonthlyAccountingStatement
BalanceSheet
K.X.Q.D.Y.01B.
Entityname:
XXXXXXXXXXXXX
Dec.2014
Monetaryunit:
Yuan
Assets
LineNo.
Openingamount
Closingamount
Liabilitiesandowner’sequity（orshareholder’sequity）
LineNo.
Openingamount
Closingamount
Currentassets:
Currentliabilities:
Monetarycapital
1
Short-termborrowing
68
Short-terminvestments
2
Notespayable
69
Notesreceivable
3
Accountspayable
70
Dividendsreceivable
4
Advancereceipts
71
Accountsreceivable
6
Employees’salarypayable
72
Otherreceivables
7
Welfarepayable
73
Advancepayment
8
Profitspayable
74
Inventory
10
Taxespayable
76
Unamortizedexpenses
11
Otherpaymentspayable
80
Long-termdebtinvestmentsduewithinoneyear
21
Otherpayables
81
Othercurrentassets
24
Accruedexpenses
82
Totalcurrentassets
31
Long-termliabilitiesduewithinoneyear
86
Long-terminvestments:
Othercurrentliabilities
90
Long-termequityinvestments
32
Totalcurrentliabilities
100
Long-termbondinvestments
34
Long-termliabilities:
Totallong-terminvestments
38
Long-termborrowing
101
Fixedassets:
Long-termpayables
103
Originalvalueoffixedassets
39
Otherlong-termliabilities
106
Less:
Accumulateddepreciation
40
Netvalueoffixedassets
41
Totallong-termliabilities
110
Constructionmaterials
44
Constructioninprogress
45
Totalliabilities
114
Liquidationoffixedassets
46
Owner’sequity
Totalfixedassets
50
Paid-incapital
115
Intangibleandotherassets:
Intangibleassets
51
Capitalreserves
120
Long-termunamortizedexpenses
52
Surplusreserves
121
Otherlong-termassets
53
Therein:
Statutorywelfarereserves
122
Totalintangibleandotherassets
60
Undistributedprofits
123
Totalowner’sequity（orshareholder’sequity）
124
Totalassets
65
Totalliabilitiesandowner’sequity
135
SmallEnterpriseAccountingStandardMonthlyAccountingStatement
ProfitStatement
K.X.Q.D.Y.02B.
Entityname:
XXXXXXXXXXXXX
Dec.2015
Unit:
Yuan
Item
LineNo.
Amountinthismonth
Accumulatedamountinthisyear
I.Mainbusinessincome
1
Less:
Mainbusinesscost
2
Businesstaxandsurcharges
3
Therein:
Consumptiontax
4
Businesstax
5
Urbanmaintenanceandconstructiontax
6
Resourcetax
7
Incrementtaxonlandvalue
8
Urbanlandusetax,propertytax,vehicleandvesseltaxandstampduty
9
Educationsurcharge,mineralresourcecompensationandpollutioncharge
10
Sellingexpenses
11
Therein:
Commoditymaintenanceexpenses
12
Advertisingexpensesandbusinesspublicityexpenses
13
Managementexpenses
14
Therein:
Establishmentexpenses
15
Businessentertainmentexpenses
16
Researchexpenses
17
Financialexpenses
18
Therein:
Interestexpenses（mark“-”forincome）
19
Add:
Investmentincome（mark“-”forloss）
20
II.Businessprofit（mark“-”forloss）
21
Add:
Non-businessincome
22
Therein:
Governmentsubsidies
23
Less:
Non-businessexpenditure
24
Therein:
Lossfrombaddebt
25
Lossfromnon-recoverablelong-termbondinvestment
26
Lossfromnon-recoverablelong-termdebtinvestment
27
Losscausedbyforcemajeuresuchasnaturaldisasters
28
Taxdelaycharge
29
III.Totalprofits（mark“-”fortotalloss）
30
Less:
Incometaxexpenses
31
IV.Netprofit（mark“-”fornetloss）
32
SmallEnterpriseAccountingStandardMonthlyAccountingStatement
BalanceSheet
K.X.Q.D.Y.01B.
Entityname:
XXXXXXXXXXXXX
Dec.2015
Monetaryunit:
Yuan
Assets
LineNo.
Openingamount
Closingamount
Liabilitiesandowner’sequity（orshareholder’sequity）
LineNo.
Openingamount
Closingamount
Currentassets:
Currentliabilities:
Monetarycapital
1
Short-termborrowing
68
Short-terminvestments
2
Notespayable
69
Notesreceivable
3
Accou
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