财务报表封皮全新
财务报表标准格式-完整版-财务报表
《企业会计准则第30号财务报表列报》
财务报表的组成和适用范围财务报表至少应当包括资产负债表、利润表、现金流量表、所有者权益（或股东权益，下同）变动表和附注。
本准则及应用指南适用于个别财务报表和合并财务报表，以及中期财务报表和年度财务报表。
一般企业资产负债表、利润表和所有者权益变动表格式
资产负债表
会企01表编制单位:年月日单位:元
会企02表编制单位：年月单位：元
现金流量表
会企03表编制单位：年月单位：元
所有者权益变动表
会企04表编制单位:年度单位：元
现金流量表
会企03表编制单位：年月单位：元
六、期末现金及现金等价物余额
三、现金流量表附注
（一）现金流量表补充资料披露格式企业应当采用间接法在现金流量表附注中披露将净利润调节为经营活动现金流量的信息。
企业会计制度与新会计准则会计科目对照表
四、所有者权益类。
中英对照财务报表企业财务会计报表封面FINANCIALREPORT
中英对照财务报表一、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 Account 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 customer 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 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 (Negative 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 – Unguaranteed 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 payable已结算尚未完工款预收账款 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 current 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） Owners’ 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 Translation 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一、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 Tax二、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 expense减：营业费用 Selling & Distribution expense管理费用 G&A expense财务费用 Finance expense三、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 expense四、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五、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-in六、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 Appropriation of statutory welfare fund提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund提取储备基金 Appropriation of reserve fund提取企业发展基金 Appropriation of enterprise expansion fund利润归还投资 Capital redemption七、可供投资者分配的利润 Profit available for owners' distribution减：应付优先股股利 Less: Appropriation of preference share's dividend提取任意盈余公积 Appropriation of discretionary surplus reserve应付普通股股利 Appropriation of ordinary share's dividend转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital八、未分配利润 Retained profit after appropriation补充资料： Supplementary Information:1．出售、处置部门或被投资单位收益 Gains on disposal of operating divisions or investments2．自然灾害发生损失 Losses from natural disaster3．会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies4．会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5．债务重组损失 Losses from debt restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income处置固定资产、无形资产和其他长期资产而收到的现金净额 Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动： Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period减：现金的期初余额 Less: cash at the beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents 会计英语词汇帐目名词一、资产类 Assets流动资产 Current assets货币资金 Cash and cash equivalents现金 Cash银行存款 Cash in bank其他货币资金 Other cash and cash equivalents外埠存款 Other city Cash in bank银行本票 Cashier''s cheque银行汇票 Bank draft信用卡 Credit card信用证保证金 L/C Guarantee deposits存出投资款 Refundable deposits短期投资 Short-term investments股票 Short-term investments - stock债券 Short-term investments - corporate bonds基金 Short-term investments - corporate funds其他 Short-term investments - other短期投资跌价准备 Short-term investments falling price reserves应收款 Account receivable应收票据 Note receivable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应收股利 Dividend receivable应收利息 Interest receivable应收账款 Account receivable其他应收款 Other notes receivable坏账准备 Bad debt reserves预付账款 Advance money应收补贴款 Cover deficit by state subsidies of receivable 库存资产 Inventories物资采购 Supplies purchasing原材料 Raw materials包装物 Wrappage低值易耗品 Low-value consumption goods材料成本差异 Materials cost variance自制半成品 Semi-Finished goods库存商品 Finished goods商品进销差价 Differences between purchasing and selling price委托加工物资 Work in process - outsourced委托代销商品 Trust to and sell the goods on a commission basis受托代销商品 Commissioned and sell the goods on a commission basis存货跌价准备 Inventory falling price reserves分期收款发出商品 Collect money and send out the goods by stages待摊费用 Deferred and prepaid expenses长期投资 Long-term investment长期股权投资 Long-term investment on stocks股票投资 Investment on stocks其他股权投资 Other investment on stocks长期债权投资 Long-term investment on bonds债券投资 Investment on bonds其他债权投资 Other investment on bonds长期投资减值准备 Long-term investments depreciation reserves股权投资减值准备 Stock rights investment depreciation reserves债权投资减值准备 Bcreditor''s rights investment depreciation reserves委托贷款 Entrust loans本金 Principal利息 Interest减值准备 Depreciation reserves固定资产 Fixed assets房屋 Building建筑物 Structure机器设备 Machinery equipment运输设备 Transportation facilities工具器具 Instruments and implement累计折旧 Accumulated depreciation固定资产减值准备 Fixed assets depreciation reserves房屋、建筑物减值准备 Building/structure depreciation reserves机器设备减值准备 Machinery equipment depreciation reserves 工程物资 Project goods and material专用材料 Special-purpose material专用设备 Special-purpose equipment预付大型设备款 Prepayments for equipment为生产准备的工具及器具 Preparative instruments and implement for fabricate在建工程 Construction-in-process安装工程 Erection works在安装设备 Erecting equipment-in-process技术改造工程 Technical innovation project大修理工程 General overhaul project在建工程减值准备 Construction-in-process depreciation reserves固定资产清理 Liquidation of fixed assets无形资产 Intangible assets专利权 Patents非专利技术 Non-Patents商标权 Trademarks, Trade names著作权 Copyrights土地使用权 Tenure商誉 Goodwill无形资产减值准备 Intangible Assets depreciation reserves专利权减值准备 Patent rights depreciation reserves商标权减值准备 trademark rights depreciation reserves未确认融资费用 Unacknowledged financial charges待处理财产损溢 Wait deal assets loss or income待处理财产损溢 Wait deal assets loss or income待处理流动资产损溢 Wait deal intangible assets loss or income待处理固定资产损溢 Wait deal fixed assets loss or income会计常用词汇accountant genaral 会计主任account balancde 结平的帐户account bill 帐单account books 帐account classification 帐户分类account current 往来帐account form of balance sheet 帐户式资产负债表account form of profit and loss statement 帐户式损益表account payable 应付帐款account receivable 应收帐款account of payments 支出表account of receipts 收入表account title 帐户名称，会计科目accounting year 或financial year 会计年度accounts payable ledger 应付款分类帐Accounting period（会计期间）are related to specifictime periods ,typically one year（通常是一年) 资产负债表：balance sheet 可以不大写b利润表： income statements (or statements of income) 利润分配表：retained earnings现金流量表：cash flows二、负债类 Liability短期负债 Current liability短期借款 Short-term borrowing应付票据 Notes payable银行承兑汇票 Bank acceptance商业承兑汇票 Trade acceptance应付账款 Account payable预收账款 Deposit received代销商品款 Proxy sale goods revenue应付工资 Accrued wages应付福利费 Accrued welfarism应付股利 Dividends payable应交税金 Tax payable应交增值税 value added tax payable进项税额 Withholdings on VAT已交税金 Paying tax转出未交增值税 Unpaid VAT changeover减免税款 Tax deduction销项税额 Substituted money on VAT出口退税 Tax reimbursement for export进项税额转出 Changeover withnoldings on VAT出口抵减内销产品应纳税额 Export deduct domestic sales goods tax转出多交增值税 Overpaid VAT changeover未交增值税 Unpaid VAT应交营业税 Business tax payable应交消费税 Consumption tax payable应交资源税 Resources tax payable应交所得税 Income tax payable应交土地增值税 Increment tax on land value payable应交城市维护建设税 Tax for maintaining and building cities payable应交房产税 Housing property tax payable应交土地使用税 Tenure tax payable应交车船使用税 Vehicle and vessel usage license platetax(VVULPT) payable应交个人所得税 Personal income tax payable其他应交款 Other fund in conformity with paying其他应付款 Other payables预提费用 Drawing expense in advance其他负债 Other liabilities待转资产价值 Pending changerover assets value预计负债 Anticipation liabilities长期负债 Long-term Liabilities长期借款 Long-term loans一年内到期的长期借款 Long-term loans due within one year 一年后到期的长期借款 Long-term loans due over one year应付债券 Bonds payable债券面值 Face value, Par value债券溢价 Premium on bonds债券折价 Discount on bonds应计利息 Accrued interest长期应付款 Long-term account payable应付融资租赁款 Accrued financial lease outlay一年内到期的长期应付 Long-term account payable due within one year一年后到期的长期应付 Long-term account payable over one year专项应付款 Special payable一年内到期的专项应付 Long-term special payable due within one year一年后到期的专项应付 Long-term special payable over one year递延税款 Deferral taxes三、所有者权益类 OWNERS'' EQUITY资本 Capitaital(or stock)实收资本 Paicl-up capital实收股本 Paid-up stock已归还投资 Investment Returned公积资本公积 Capital reserve资本(或股本)溢价 Cpital(or Stock) premium接受捐赠非现金资产准备 Receive non-cash donate reserve 股权投资准备 Stock right investment reserves拨款转入 Allocate sums changeover in外币资本折算差额 Foreign currency capital其他资本公积 Other capital reserve盈余公积 Surplus reserves法定盈余公积 Legal surplus任意盈余公积 Free surplus reserves法定公益金 Legal public welfare fund储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return of investment 利润 Profits本年利润 Current year profits利润分配 Profit distribution其他转入 Other chengeover in提取法定盈余公积 Withdrawal legal surplus提取法定公益金 Withdrawal legal public welfare funds提取储备基金 Withdrawal reserve fund提取企业发展基金 Withdrawal reserve for business expansion提取职工奖励及福利基金 Withdrawal staff and workers'' bonus andwelfare fund利润归还投资 Profits capitalizad on return of investment 应付优先股股利 Preferred Stock dividends payable提取任意盈余公积 Withdrawal other common accumulation fund 应付普通股股利 Common Stock dividends payable转作资本(或股本)的普通股股利 Common Stock dividends change toassets(or stock)未分配利润 Undistributed profit四、成本类 Cost生产成本 Cost of manufacture基本生产成本 Base cost of manufacture辅助生产成本 Auxiliary cost of manufacture制造费用 Manufacturing overhead材料费 Materials管理人员工资 Executive Salaries奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption劳动保护费 Labor protection fees季节性停工损失 Loss on seasonality cessation劳务成本 Service costs五、损益类Profit and loss收入 Income业务收入 OPERATING INCOME主营业务收入 Prime operating revenue产品销售收入 Sales revenue服务收入 Service revenue其他业务收入 Other operating revenue材料销售 Sales materials代购代售包装物出租 Wrappage lease出让资产使用权收入 Remise right of assets revenue 返还所得税 Reimbursement of income tax其他收入 Other revenue投资收益 Investment income短期投资收益 Current investment income长期投资收益 Long-term investment income计提的委托贷款减值准备 Withdrawal of entrust loans reserves补贴收入 Subsidize revenue国家扶持补贴收入 Subsidize revenue from country其他补贴收入 Other subsidize revenue营业外收入 NON-OPERATING INCOME非货币性交易收益 Non-cash deal income现金溢余 Cash overage处置固定资产净收益 Net income on disposal of fixed assets 出售无形资产收益 Income on sales of intangible assets固定资产盘盈 Fixed assets inventory profit罚款净收入 Net amercement income支出 Outlay业务支出 Revenue charges主营业务成本 Operating costs产品销售成本 Cost of goods sold服务成本 Cost of service主营业务税金及附加 Tax and associate charge营业税 Sales tax消费税 Consumption tax城市维护建设税 Tax for maintaining and building cities资源税 Resources tax土地增值税 Increment tax on land value5405 其他业务支出 Other business expense销售其他材料成本 Other cost of material sale其他劳务成本 Other cost of service其他业务税金及附加费 Other tax and associate charge费用 Expenses营业费用 Operating expenses代销手续费 Consignment commission charge运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense 福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost营业外支出 Nonbusiness expenditure捐赠支出 Donation outlay减值准备金 Depreciation reserves非常损失 Extraordinary loss处理固定资产净损失 Net loss on disposal of fixed assets 出售无形资产损失 Loss on sales of intangible assets固定资产盘亏 Fixed assets inventory loss债务重组损失 Loss on arrangement罚款支出 Amercement outlay所得税 Income tax以前年度损益调整 Prior year income adjustment1，部门的称谓市场部Marketing销售部 Sales Department （也有其它讲法，如宝洁公司销售部叫客户生意发展部CBD）客户服务Customer Service ，例如客服员叫CSR，R for representative人事部 Human Resource行政部 Admin.财务部 Finance & Accounting产品供应 Product Supply，例如产品调度员叫P S Planner2，人员的称谓助理 Assistant秘书 secretary前台接待小姐 Receptionist文员 clerk ，如会计文员为Accounting Clerk 主任supervisor经理Manager总经理 GM，General Manager入场费admission运费freight小费tip学费tuition价格，代价charge制造费用 Manufacturing overhead 材料费 Materials管理人员工资 Executive Salaries 奖金 Wages退职金 Retirement allowance补贴 Bonus外保劳务费 Outsourcing fee福利费 Employee benefits/welfare 会议费 Coferemce加班餐费 Special duties市内交通费 Business traveling通讯费 Correspondence电话费 Correspondence水电取暖费 Water and Steam税费 Taxes and dues租赁费 Rent管理费 Maintenance车辆维护费 Vehicles maintenance 油料费 Vehicles maintenance培训费 Education and training接待费 Entertainment图书、印刷费 Books and printing 运费 Transpotation保险费 Insurance premium支付手续费 Commission杂费 Sundry charges折旧费 Depreciation expense机物料消耗 Article of consumption 劳动保护费 Labor protection fees总监Director总会计师 Finance Controller高级 Senior 如高级经理为Senior Manager 营业费用 Operating expenses代销手续费 Consignment commission charge 运杂费 Transpotation保险费 Insurance premium展览费 Exhibition fees广告费 Advertising fees管理费用 Adminisstrative expenses职工工资 Staff Salaries修理费 Repair charge低值易耗摊销 Article of consumption办公费 Office allowance差旅费 Travelling expense工会经费 Labour union expenditure研究与开发费 Research and development expense 福利费 Employee benefits/welfare职工教育经费 Personnel education待业保险费 Unemployment insurance劳动保险费 Labour insurance医疗保险费 Medical insurance会议费 Coferemce聘请中介机构费 Intermediary organs咨询费 Consult fees诉讼费 Legal cost业务招待费 Business entertainment技术转让费 Technology transfer fees矿产资源补偿费 Mineral resources compensation fees 排污费 Pollution discharge fees房产税 Housing property tax车船使用税 Vehicle and vessel usage license plate tax(VVULPT)土地使用税 Tenure tax印花税 Stamp tax财务费用 Finance charge利息支出 Interest exchange汇兑损失 Foreign exchange loss各项手续费 Charge for trouble各项专门借款费用 Special-borrowing cost。
财务报表模板(全套)
财务报表模板（全套）资产负债表表1公司名称：年月日单位负责人：财务负责人：制表人：利润表表2公司名称：年月日单位：元单位负责人：财务负责人: 制表人：现金流量表表3公司名称：年月日单位：元补充资料单位负责人：财务负责人: 制表人：应收帐款明细及帐龄分析表表1-1公司名称：年月日单位：元说明：往来款项的帐龄分析仅针对集团外单位分析，对于集团内单位的往来款项不必进行帐龄分析，只填写明细余额即可。
应付帐款明细及帐龄分析表表1-2帐龄分析，只填写明细余额即可。
其他应收款明细及帐龄分析表表1-3公司名称：年月日单位：元说明：往来款项的帐龄分析仅针对集团外单位分析，对于集团内单位的往来款项不必进行帐龄分析，只填写明细余额即可。
其他应付款明细及帐龄分析表表1-4说明：往来款项的帐龄分析仅针对集团外单位分析，对于集团内单位的往来款项不必进行帐龄分析，只填写明细余额即可。
预收、预付帐款明细表表1-5短期借款、长期借款明细表表1-6实收资本明细表表1-7公司名称：年月日单位：资金周报表表1-8公司名称：年月日单位：元收支月报表表1-9公司名称：年月日单位：元本月余额：短期投资明细表表1-10公司名称：年月日单位：元长期投资明细表表1-11公司名称：年月日单位：元固定资产明细表表1-12无形资产、长期待摊费用明细表表1-13收入结构明细表表2-1投资收益明细表表2-2公司名称：年月日单位：元说明：短期投资只有在处置时才群人投资收益费用结构明细表表2-3公司名称：年月日单位：元高级管理人员费用明细表表2-4。
PPAP报告封面
附件 Appendix发样方填写 Sender收样方填写 Receiver尺寸 Dimension 性能 Function 材质 Material 工程确认验证Eng. Validation 外观检验Surface inspection 综合评定Overall Decision退件时间 Returned Date: 备注 Comment: 供应商生产地点变更 Supplier plant relocation 生产工艺变更 Production process change 日期 Date:签名 Signature:部门 Department:日期 Date: 签名 Signature:备注 Comment:部门 Department: 姓名 Name: 如果零件被拒收 If rejected: 过程流程图 Process Flow Diagrams过程潜在失效模式及后果分析 Process FMEA 可靠性实验报告 Reliability Inspection 样品检验原因 Reasons for Sample Inspection发样方应确保 Confirmation :新产品 New part 产品变更 Product change结论 Comments:ISIR/PPAP 检验报告封面 ISIR/PPAP Cover sheet送检样品应为连续生产条件下完成It's hereby confirmed that the inspected samples were produced under serial conditions.姓名 Name: 收样方 Receiver发样方 Sender二级供应商变更 New sub-supplier 其它 Others样品数量 Qty of Samples: 尺寸检测报告 Dimension Inspection 拒收，需重新交样Rejected,new samples required版本及日期 Revision/Date: 性能测试报告 Function Inspection 样品重量 Sample Weight: 供应商代码 Supplier Code:检测报告编号 Inspection Report No. : 批号 Batch No.:样品数量 Qty of Samples: 收货单号 Receipt No.: 工程便更号 ECN No.: 外观检测报告 Appearance Inspection ISIR 报告 ISIR Report PPAP 报告 PPAP Report订单号 PO No.:材料实验报告 Material Inspection 批准编号 Approval No.: 产品编号 Part No.: 产品名称 Part Name:版本及日期 Revision/Date: 工程便更号 ECN No.: 收货日期 Receipt Date: 客户零件号 Customer Part No. :产品编号 Part No.: 控制计划 Control Plan供应商代码 Supplier Code:检测报告编号 Inspection Report No. : 批准 Approved产品名称 Part Name:发货通知单号 Delivery Note No.: 有条件接收 Approved with conditions拒收 Rejected拒收，可用于装配试验Rejected,assy test with measures样品重量 Sample Weight: 批号 Batch No.:。
会计社会实践报告封皮
报告题目：基于XXX企业会计实务的社会实践探究作者姓名：XXX班级：XXX班学号：XXXXXXXXX指导教师：XXX教授学院：XXX学院完成日期：2023年X月X日报告摘要：随着我国经济的快速发展，会计行业在国民经济中的地位日益重要。
为了更好地将理论知识与实践相结合，提高自身的专业技能和综合素质，本人在2023年X月至X月期间，在XXX企业进行了为期一个月的会计社会实践。
通过此次实践，我对企业会计实务有了更加深入的了解，对会计工作的各个环节有了更加全面的掌握，为今后的学习和工作打下了坚实的基础。
报告目录：一、引言1.1 实践背景1.2 实践目的1.3 实践内容二、XXX企业概况2.1 企业简介2.2 企业组织结构2.3 企业主要业务三、会计实践过程3.1 实习单位介绍3.2 实习岗位及职责3.3 实习工作内容及安排3.4 实习期间的主要工作四、会计实务探究4.1 会计凭证的编制与审核4.2 会计账簿的登记与核对4.3 财务报表的编制与分析4.4 成本核算与控制4.5 税务筹划与申报五、实践体会与收获5.1 对会计工作的认识5.2 对自身能力的提升5.3 对今后学习的启示六、总结与展望6.1 实践总结6.2 不足与反思6.3 未来发展展望附录：1. 实习单位出具的实习证明2. 实习期间的工作照片3. 实习期间的学习笔记（注：以下内容为封面后的1500字左右正文部分，可根据实际情况进行扩展）正文：一、引言1.1 实践背景随着我国市场经济体制的不断完善，企业对会计人才的需求日益增长。
为了更好地适应社会需求，提高自身的综合素质，本人决定在大学期间参加会计社会实践，通过实际工作锻炼，将所学理论知识与实际工作相结合。
1.2 实践目的本次会计社会实践旨在：（1）了解企业会计实务操作流程，提高自身实际操作能力；（2）熟悉企业财务状况，掌握财务报表编制与分析方法；（3）培养良好的职业道德和团队协作精神；（4）为今后从事会计工作奠定坚实基础。
财务报表清单
华财附表04 华财附表05 华财附表06 华财附表07 华财附表08 华财附表09 华财附表10 华财附表11 华财附表12
其他业务收入、支出、营业外收入明细表 华财附表13
华财附表14 华财附表15 华财附表16
按审计要求分类别小计 备注固定（变动）费用
装饰城 √ √ √ √ √ √ √
备注
工资表纸2张
成车、配件销售收入、成本、毛利明细表 华财附表03
10 科目试算平衡表 11 费用明细表（不用报2种费用表） 12 货币资金、待摊费用、预提费用 13 应付帐款明细表 14 预收帐款明细表 15 其他应收帐款、应收款明细表 16 其他应付帐款明细表 17 固定资产明细表 18 主营业务收入明细表 19 20 低值易耗品明细表 21 在建工程明细表 22 与装饰城往来调节表
山西华洋工贸有限公司4S财务报表清单 序号 1 2 3 4 5 6 7 8 9
财务报表封皮 财务报表目录 财务分析 资产负债表 损益表 现金流量表 各项经济指标完成明细表 4S店台车经济指标明细表 华财表01 华财表02 华财表03 华财附表01 华财附表02 报表清单 编号 方向 横 纵 纵 纵 纵 横 横 横 纵 横 横 纵 纵 纵 纵 纵 纵 纵 纵 纵 纵 横 4S店 √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ √ 一年一报 一年一报 √ √ √ √ √ √ √ √
整理财务报表封面_票据粘贴会计档案装订规范
票据粘贴、会计档案装订规范为规范会计基础工作，适应会计档案管理工作的需要，为了原始资料保存完好，将来便于查找和翻阅，现将票据粘贴方法及装订规范如下：一、票据粘贴1、票据分类。
对于集中较多票据按照内容进行分类，如办公用品、电话费、差旅费、设备维修费、资料费、市内交通费等等，按照类别分别粘贴。
其中差旅费应单独填写差旅费报销专用凭证。
2、粘贴。
①到财务处领取原始凭证粘贴单。
粘贴时，在粘贴纸左右留出两公分装订线，将票据按类分别粘贴。
②将胶水涂抹在票据左侧背面，沿着粘贴纸装订线内侧和粘贴纸的上下、右三个边依次均匀排开横向粘贴，避免将票据贴出粘贴单外。
装订线左侧不要粘贴票据，不要将票据集中在粘贴纸中间粘贴，以免造成中间厚，四周薄，使凭证装订起来不整齐，达不到装订要求。
③如果同类票据大小不一样，可以在同一张粘贴纸上按照前大后小的顺序粘贴。
④票据比较多时可以使用多张粘贴纸。
⑤对于比粘贴纸大的票据或其他附件，粘贴位置也应在票据左侧背面，沿装订线粘贴，超出部分可以按照粘贴纸大小折叠在粘贴范围之内。
⑥如果是板状票证可以将票面票底轻轻撕开，厚纸板弃之不用。
⑦有的原始凭证不仅面积大，而且数量多，可以单独装订，如工资单，耗料单。
但在记账凭证上应注明保管地点。
⑧票据粘贴完整后，再将原始凭证汇总单（或支款凭条）贴在粘贴纸上，汇总（或分类汇总）票据金额。
同时，在一旁注明张数和合计金额。
⑨票据末端交错处要加盖现金收（付）讫章。
二、会计档案的装订会计档案的装订主要包括会计凭证、会计账簿、会计报表及其他文字资料的装订。
1、会计凭证的装订。
一般每月装订一次，装订好的凭证按年、分月妥善保管归档。
会计凭证装订前的准备工作：①分类整理，按顺序排列，检查日数、编号是否齐全。
②按凭证汇总日期归集（如按厚度汇总归集）确定装订成册的本数。
③摘除凭证内的金属物（如订书钉、大头针、回形针），对大的账页或附件要折叠成同记账凭证大小，且要避开装订线，以便翻阅保持数字完整。
财务报表模板
财务报表模板财务报表是企业向内外部利益相关者提供的一种重要的财务信息披露方式，能够反映企业的财务状况和经营成果。
为了使财务报表更加规范和易读，许多企业会采用模板来进行财务报表的编制。
本文将介绍一种常见的财务报表模板，以便企业能够根据具体情况进行参考和应用。
1. 资产负债表模板资产负债表是反映企业在特定日期的资产、负债和所有者权益状况的财务报表。
以下是一个通用的资产负债表模板示例：-----------------------------------------资产金额-----------------------------------------流动资产：库存应收账款现金等价物其他流动资产-----------------------------------------非流动资产：固定资产长期投资无形资产其他非流动资产-----------------------------------------总资产----------------------------------------------------------------------------------负债和所有者权益金额-----------------------------------------流动负债：短期借款应付账款预收账款其他流动负债-----------------------------------------非流动负债：长期借款应付债券其他非流动负债-----------------------------------------所有者权益：股本其他权益-----------------------------------------总负债和所有者权益-----------------------------------------2. 利润表模板利润表是反映企业在特定会计期间内经营成果的财务报表。
以下是一个通用的利润表模板示例：-----------------------------------------利润及损失金额-----------------------------------------营业收入销售收入其他收入营业成本销售成本其他成本-----------------------------------------毛利润-----------------------------------------营业费用销售费用管理费用财务费用其他费用-----------------------------------------利润总额-----------------------------------------所得税费用-----------------------------------------净利润3. 现金流量表模板现金流量表是反映企业在特定会计期间内现金流量状况的财务报表。