财务报表中英文对照版表格文件下载.xls
《财务报表中英文对照版表格文件下载.xls》由会员分享,可在线阅读,更多相关《财务报表中英文对照版表格文件下载.xls(3页珍藏版)》请在冰点文库上搜索。
流动负债:
currentliabilities货币资金cash短期借款short-termloan结算备付金Settlementreservefund向中央银行借款BorrowingfromtheCentralBank拆出资金LendingstoBanksandOtherFinancialInstitutions吸收存款及同业存放Absorptionofdepositsandinterbankdeposits交易性金融资产financialassetsheldfortrading拆入资金Loansfromotherbanks应收票据billreceivables交易性金融负债financialliabilitiesheldfortrading应收账款accountreceivables应付票据billspayable预付款项prepayments应付账款accountspayable应收保费receivablepremium预收款项accountreceivedinadvance应收分保账款accountsreceivablereinsurance卖出回购金融资产款FinancialAssetsSoldforRepurchase应收分保合同准备金Reinsurancecontractreserve应付手续费及佣金Handlingfeeandcommission应收利息interestreceivables应付职工薪酬employeebenefitspayable应收股利dividendreceivables其中:
应付工资Amongthem:
wagespayable其他应收款otheraccountreceivables应付福利费welfarepayable买入返售金融资产Buyingbackthesaleoffinancialassets其中:
职工奖励及福利基金Amongthem:
Employeebonusandwelfarefund存货inventories应交税费taxespayable其中:
原材料Amongthem:
rawmaterials其中:
应交税金Amongthem:
thetaxshouldbepaid库存商品(产成品)Inventoryofgoods(finishedproduct)应付利息interestpayable一年内到期的非流动资产non-currentassetsduswithinoneyear应付股利dividendpayable其他流动资产othercurrentassets其他应付款otheraccountpayable流动资产合计totalcurrentassets应付分保账款Accountspayablereinsurance非流动资产:
non-currentassets保险合同准备金reservefundforinsurancecontracts发放贷款及垫款Loansandadvances代理买卖证券款Actingsaleofsecurities可供出售金融资产available-for-salefinancialassets代理承销证券款Actingunderwritingsecurities持有至到期投资held-to-maturityinvestments一年内到期的非流动负债non-currentliabilitiesduswithinoneyear长期应收款long-termreceivables其他流动负债othercurrentlianilities长期股权投资long-termequityreceivables流动负债合计totalcurrentliabilities投资性房地产invenstmentpropenrty非流动负债:
non-currentliabilities固定资产原价originalvalueoffixedassets长期借款long-termloan减:
累计折旧less:
accumulateddepreciation应付债券bondpayable固定资产净值fixedassets-netvalue长期应付款long-termaccountpayable第1页,共3页减:
固定资产减值准备less:
provisionforimpairmentoffixedassets专项应付款specificaccountpayable固定资产净额netfixedassets预计负债estimatedliability在建工程constructioninprocess递延收益deferredincome工程物资engineermaterials递延所得税负债deferredtaxliabilities固定资产清理disposaloffixedassents其他非流动负债othernon-currentliabilities生产性生物资产productivebiologicalassets其中:
特准储备基金Amongthem:
Specialreservefund油气资产oilandgasassets非流动负债合计totalnon-currentliabilities无形资产intangibleassets负债合计totalliabilities开发支出R&
Dexpenses所有者权益(或股东权益):
ownersequity(orshareholderequity)商誉goodwill实收资本(股本)paid-incapital(sharecapital)长期待摊费用long-termdeferredexpenses国有资本governmentcapital递延所得税资产deferredtaxassets其中:
国有法人资本Amongthem:
stateownedlegalpersoncapital其他非流动资产othernon-currentassets集体资本Collectivecapital其中:
特准储备物资Amongthem:
characteredmaterialreserve私营资本Privatecapital非流动资产合计totalnon-currentassets其中:
个人资本Amongthem:
personalcapital外商资本Foreigncapital减:
已归还投资Less:
thereturnofinvestment实收资本(或股本)净额netpaid-incapital(sharecapital)资本公积capitalreserve减:
库存股less:
treasuryshare专项储备Specialreserve盈余公积surplusreserve其中:
法定公积金Amongthem:
statutoryprovidentfund任意公积金Arbitraryaccumulationfund一般风险准备Generalriskpreparation未分配利润undistributedprofit(orretainedearnings)外币报表折算差额Translationdifferenceofforeigncurrencystatement归属于母公司所有者权益合计Attributabletotheownersequityoftheparentcompany*少数股东权益minorityequity所有者权益合计totalownersequity(orshareholdersequity)资产总计totalassets负债和所有者权益总计totalliabilitiesandownersequity资产Assent期末余额年初余额负债和所有者权益(或股东权益)LiabilitiesandOwnersEquity(ShareholdersEquity)期末余额年初余额endingbalanceBeginningbalanceendingbalanceBeginningbalance第2页,共3页利利润润表表IncomeIncomeStatementStatement编制单位:
会计期间财会年企02表Financeandaccounting02tablePreparationunit:
fiscalperiod金额单位:
RMByuan项目Item本期金额上期金额CurrentamountTheamountof一、营业总收入Totaloperatingincome其中:
营业收入Amongthem:
operatingincome其中:
主营业务收入Amongthem:
themainbusinessincome其他业务收入Otherbusinessincome利息收入interestrevenue已赚保费Earnedpremium手续费及佣金收入Feeandcommissionincome二、营业总成本Totaloperatingcost其中:
营业成本Amongthem:
operatingcosts其中:
主营业务成本Amongthem:
themainbusinesscosts其他业务成本Otherbusinesscosts利息支出interestexpense手续费及佣金支出Feeandcommissionexpenses退保金surrendervalue赔付支出净额netpaymentsforinsuranceclaims提取保险合同准备金净额Netreservesofinsurancecontracts保单红利支出Expendituresdividendpolicy分保费用Reinsuranceexpense营业税金及附加salestaxesandsurcharges销售费用sellingexpenses管理费用administrationexpenses其中:
研究与开发费Amongthem:
Researchanddevelopmentcosts财务费用financialexpenses其中:
利息支出Amongthem:
Interestexpense利息收入interestrevenue汇兑净损失Netexchangeloss资产减值损失impairmentlossofassets其他other加:
公允价值变动收益(损失以“-”号填列)Add:
gainsorlossesonfairvaluechangges(-meansloss)投资收益(损失以“-”号填列)Investmentincome(-meansloss)其中:
对联营企业和合营企业的投资收益include:
investmentincomefromassociatesandjoint-ventures汇兑收益(损失以“-”号填列)Exchangegain(lossto-)三、营业利润(亏损以“”号填列)Operatingprofit(loss-)加:
营业外收入add:
non-operatingrevenue其中:
非流动资产处置利得include:
gainonthedisposalofnon-currentassets非货币性资产交换利得Nonmonetaryassetsexchangegains政府补助governmentgrants债务重组利得Debtrestructuringgains减:
营业外支出Less:
non-operatingexpenses其中:
非流动资产处置损失include:
lossonthedisposalofnon-currentassets非货币性资产交换损失Nonmonetaryassetsexchangeloss债务重组损失Lossofdebtrestructuring四、利润总额(亏损总额以“”号填列)profitbeforetax(-meansloss)减:
所得税费用Less:
incometaxexpense五、净利润(净亏损以“”号填列)netprofit(-meansloss)归属于母公司所有者的净利润Netprofitattributabletoownersoftheparentcompany*少数股东损益Minorityinterest六、每股收益:
earningspershare(“EPS”)基本每股收益Basicearningspershare(BasicEPS)稀释每股收益dilutedearningspershare(dilutedEPS)七、其他综合收益Othercomprehensiveincome八、综合收益总额totalcomprehensiveincome归属于母公司所有者的综合收益总额Totalconsolidatedprofitattributabletotheparentcompany*归属于少数股东的综合收益总额Totalcomprehensiveincomeattributabletominorityshareholders