新企业准则下的双语三表.doc

资产负债表Balance Sheet会企 01 表编制单位: (Company Name) At October of 2015 年 月 日 单位: (Unit)资 产 Assets 期末余额2015RMB ‘000年初余额2014RMB’ 000负债与所有者权益 Liabilities and Shareholders’ Equity期末余额2015 RMB ‘000年初余额2014RMB’ 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 borrowings Assets: Liabilities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 payables (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 assets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 Liabilities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 非流动负债合计 Total non-progress (CIP) 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 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 and Shareholders’ Equity损益表 ITEMS Sales 会企 02 表编制单位: (Company Name) At October of 2015 年 月 日 单位: (Unit)产品销售收入 Sales其中：出口产品销售收入 Including：Export sales减：销售折扣与折让 Less：Sales discounts and allowances产品销售净额 Net sales减：产品销售税金 Less：Sales tax产品销售成本 Cost of sales其中：出口产品销售成本 Including：Cost of export sales产品销售毛利 Gross profit减：销售费用 Less：Selling expense管理费用 General and administrative expense财务费用 Financial expense其中：利息支出(减利息收入) Including：Interest expense ( less interest income )汇兑损失( 减汇兑收益) Exchange loss ( less exchange gain )产品销售利润 Income from main operation加：其他业务利润 Add：Income from other operations营业利润 Operating income加：投资收益 Add：Investment income营业外收入 Non-operating income减：营业外支出 Less：Non-operating expense加：以前年度损益调整 Add：Adjustment to prior year\'s income and expense利润总额 Income before tax减：所得税 Less：Income tax净利润 netincome现金流量表 Cash Flow Statement会企 03 表编制单位： 年 月 日 单位：Company Name: At October of 2015 Unit:项 目 Items 2015RMB ‘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 from 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 activities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 activities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 from other financing activities筹资活动现金流入小计 Total cash inflows from fi。