会计英语资产负债表-中英文
会计经验：资产负债表中英文对照版
固定资产净额 NBVoffixedassets 工程物资 Materialholdsforconstructionoffixedassets 在建工程 Constructioninprogress 减：在建工程减值准备 Less:Impairmentforconstructioninprogress 在建工程净额 Netbalofconstructioninprogress 固定资产清理 Fixedassetstobedisposedof 固定资产合计 Totalfixedassets 无形资产及其他资产 Otherassets&Intangibleassets 无形资产 Intangibleassets 减：无形资产减值准备 Less:Impairmentforintangibleassets 无形资产净额 Netbalofintangibleassets 长期待摊费用 Long-termdeferredexpense 融资租赁未担保余值 Financelease–Unguaranteedresidualvalues 融资租赁应收融资租赁款 Financelease–Receivables 其他长期资产 Othernon-currentassets 无形及其他长期资产合计 Totalotherassets&intangibleassets 递延税项 DeferredTax 递延税款借项 DeferredTaxassets
短期投资净额 Netbalofcurrentinvestment 应收票据 Notesreceivable 应收股利 Dividendreceivable 应收利息 Interestreceivable 应收账款 Accountreceivable 减：应收账款坏账准备 Less:BaddebtprovisionforAccountreceivable 应收账款净额 NetbalofAccountreceivable 其他应收款 Otherreceivable 减：其他应收款坏账准备 Less:BaddebtprovisionforOtherreceivable 其他应收款净额 NetbalofOtherreceivable 预付账款 Prepayment 应收补贴款 Subsidyreceivable 存货 Inventory 减：存货跌价准备 Less:ProvisionforInventory 存货净额 NetbalofInvestomerforcontractwork 待摊费用 DeferredExpense 一年内到期的长期债权投资 Long-termdebtinvestmentduewithinoneyear
会计英语资产负债表-中英文
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
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
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
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
递延所得税负债Deferred tax liabilities
收藏：资产负债表（中英对照完整版）
收藏：资产负债表（中英对照完整版）日期:2028年3月外商投资工业企业会计报表Financial Statements for Industrial Enterprises with Foreign Investment━━━━━━━━━━━━━━━━1 (企业名称 NAME OF ENTERPRISE)2 资产负债表 BALANCE SHEET3 _____年_____月_____日 会外工01表4 As of (month/date)19 FORM AFI(INDUSTRIAL)-015 单位 MONETARY UNIT:6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━7 资 产 行次 年初数 期末数8 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD9 ────────────────────────────────────────10 流动资产： CURRENT ASSETS11 现金 Cash on hand 112 银行存款 Cash in bank 213 有价证券 Marketable securities 414 应收票据 Notes receivable 515 应收账款 Accounts receivable 616 减：坏账准备 Less: provision for bad debts 717 预付货款 Advances to suppliers 818 其他应收款 Other receivables 1019 待摊费用 Prepaid expense 1120 存货 Inventories 1221 减：存货变现损失准备Less: Provision for loss on realization of 22 inventories 1323 一年内到期的长期投资 Long-term investments maturing within one year 1524 其他流动资产 Other current assets 1625 流动资产合计 Total current assets 1726 长期投资：LONG-TERM INVESTMENTS:27 长期投资 Long-term investments 1828 一年以上的应收款项 Receivables collectible after one year 2029 固定资产：FIXED ASSETS:30 固定资产原价 Fixed assets-cost 2131 减：累计折旧 Less: Accumulated depreciation 2232 固定资产净值 Fixed assets-net value 2333 固定资产清理 Disposal of fixed assets 2734 在建工程：CONSTRUCTION IN PROGRESS:35 在建工程 Construction in progress 2836 无形资产：INTANGIBLE ASSETS:37 场地使用权 Land occupancy right 2938 工业产权及专有技术 Industry property rights and proprietary39 technology 3040 其他无形资产 Other intangible assets 3141 无形资产合计 Total intangible assets 3242 其他资产：OTHER ASSETS:43 开办费 Organization expense 3344 筹建期间汇兑损失 Exchange loss during startup period 3445 递延投资损失 Deferred loss on investments 3546 递延税款借项 Deferred tax charges 3647 其他递延支出 Other deferred expense 3748 待转销汇兑损失 Unamortized exchange loss 3849 其他资产合计 Total other assets 4050 资产总计 TOTAL ASSETS 4151 负债及所有者权益52 LIABILITIES AND OWNER’’S EQUITY53 流动负债：CURRENT LIABILITIES：54 短期借款 Short-term loans 4255 应付票据 Notes payable 4356 应付账款 Accounts payable 4457 应付工资 Accrued payroll 4558 应交税金 Taxes payable 4659 应付股利 Dividends payable 4760 预收货款 Advances from customers 4861 其他应付款 Other payables 5062 预提费用 Accrued expense 5163 职工奖励及福利基金Staff and workers’’ bonus and we lfare fund5264 一年内到期的长期负债 Long-term liabilities due within one year 53 65 其他流动负债 Other current liabilities 5466 流动负债合计 Total current liabilities 5567 长期负债： LONG-TERM LIABILITIES ：68 长期借款 Long-term loans 5669 应付公司债 Debentures payable 5770 应付公司债溢价(折价) Premium (discount)on debentures payable 58 71 一年以上的应付款项 Payables due after one year 5972 长期负债合计 Total long-term liabilities 6073 其他负债：OTHER LIABILITIES ：74 筹建期间汇兑收益 Exchange gain during start-up period 61 75 递延投资收益 Deferred gain on investments 6276 递延税款贷项 Deferred tax credits 6377 其他递延贷项 Other deferred credits 6478 待转销汇兑收益 Unamortized exchange gain 6579 其他负债合计 Total other liabilities 6680 负债合计 Total liabilities 6781 所有者权益：OWNER’’S EQUITY：82 资本总额(货币名称及金额______)83 Registered capital(currency and amount________)84 实收资本(非人民币货币资本期末金额_______) 6885 Paid-in capital(amount of non-RMB currency at end of period_________)86 其中：中方投资(非人民币货币资本期末金额_________) 6987 Including: Chinese investments (amount of non-RBM currency at end 88 of period______)89 外方投资( 非人民币货币资本期末金额________) 7090 Foreign investments (amount of non-RMB currency at end of period______)91 减：已归还投资 Less: Investments returned 7192 资本公积 Capital surplus 7293 储备基金 Reserve fund 7494 企业发展基金 Enterprise expansion fund 7595 利润归还投资 Profit capitalized on return of investments 76 96 本年利润 Current year net income 7797 未分配利润 Undistributed profit 7898 所有者权益合计Total owner’’s equity 8099 负债及所有者权益总计TOTAL LIABILITIES AND OWNER’’S EQUITY 8110 0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━101附注：NOTES:1021.受托加工材料Customers’’ materials to be processed ______; 1032.受托代销商品 Consignment-in ______;1043.代管商品物资 Goods held for others ______;10 5 4.由企业负责的应收票据贴现Notes receivable discounted with recourse ________;1065.租入固定资产 Fixed assets under operating lease ________;10 7 6.本年支付的进口环节税金Current year payment of import taxes ________.108109━━━━━━━━━━━━━━━━━━━━11企业名称 NAME OF ENTERPRISE111利润表 INCOME STATEMENT112_____年度_____季度_____月份113For the year(or quarter, month) ended(month/date)19________ 114会外工02表 FORM AFI(INDUSTRIAL)-02115单位：MONETARY UNIT:11 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━117项目行次本期数本年累计数上年同期累计数11 8 ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE11 9 ────────────────────────────────────────12产品销售收入 Sales 1121其中：出口产品销售收入 Including: Export Sales 2122减：销售折扣与折让 Less: Sales discounts and allowances 3 123产品销售净额 Net sales 4124减：产品销售税金 Less: Sales tax 5125产品销售成本 Cost of sales 6126其中：出口产品销售成本 Including: Cost of export sales 7 127产品销售毛利Gross profit 8128减：销售费用 Less: Selling expense 9129管理费用 General and administrative expense 1013财务费用 Financial expense 11131其中：利息支出(减利息收入) 12132Including：Interest expense(less interest income)133汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13 134产品销售利润 Income from main operation 14135加：其他业务利润 Add: Income from other operations 15136营业利润Operating income 16137加：投资收益 Add: Investment income 17138营业外收入 Non-operating income 18139减：营业外支出 Less: Non-operating expense 1914加：以前年度损益调整 20141Add: Adjustment to prior year’’s income and expense 142利润总额 Income before tax 21143减：所得税 Less: Income tax 22144净利润 Net income 2314 5 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━146附注：NOTES:147出口产品销售收入：(1)非人民币货币名称和金额148Export sales: Non-RMB currency(name and amount)149折合记账本位币金额15Translated into recording currency (amount)151(2)非人民币货币名称和金额152Non-RMB currency(name and amount)153折合记账本位币金额154Translated into recording currency (amount)155━━━━━━━━━━━━━━━━━━156(企业名称 NAME OF ENTERPRISE )157财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION 158_______年度159For the year ended December 31,19________ 16会外工03表161FORM AFI(INDUSTRIAL)-03162单位 MONETARY UNIT:16 3 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━164流动资金来源和运用行次金额165SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT16 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━167一、流动资金来源 SOURCES OF WORKING CAPITAL 1681.本年净利润Current year net income 116 9 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital17(1)固定资产折旧Depreciation of fixed assets 217 1 (2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3172and other assets(less amortization of other liabilities)173(3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 417 4 (4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 517 5 (5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term176investments (less amortization of discount) 617 7 (6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures178payable (less amortization of discount) 7179(7)捐赠固定资产支出 Expenditure on donation of fixed assets 8 18(8)递延税款 Deferred taxes 9181(9)其他不影响流动资产的费用和损失 10182Other expense & losses not affecting working capital183小计 SUB-TOTAL 121842.其他来源：Other sources:18 5 (1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets186(less expense) 13187(2)收回长期投资Realization of long-term investments 14188(3)减少固定资产Decrease of fixed assets 15189(4)减少无形资产 Decrease of intangible assets 1619(5)增加长期借款Increase of long-term loans 17191(6)发行公司债 Issuance of debentures 18192(7)增加其他负债 Increase of other liabilities 19193(8)增加储备基金和企业发展基金 Increase of reserve fund and 194enterprise expansion fund 20195(9)增加资本 Increase of capital 21196(10)增加资本公积 Increase of capital surplus 22197(11)弥补亏损 Recovery of loss 23198小计 SUB-TOTAL 25199流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 26 20二、流动资金运用 APPLICATIONS OF WORKING CAPITAL2011.利润分配 Distribution of profit20 2 (1)职工奖励及福利基金Staff and workers’’ bonus and welfare fund 27203(2)储备基金 Reserve fund 28204(3)企业发展基金 Enterprise expansion fund 29 205(4)股利 Dividends 3020 6 (5)利润归还所有者投资Profit capitalized on return of owner’’s investments 31207(6)利润增资 Profit reinvestments 32208小计 SUB-TOTAL 342092.其他运用 Other applications:21(1)增加固定资产 Increase of fixed assets 3521 1 (2)增加无形资产及其他资产 Increase of intangible assets and other assets 36212(3)增加长期投资 Increase of long-term investments 37 213(4)偿还长期借款 Repayment of long-term loans 38214(5)收回公司债 Repayment of company debentures 39215(6)减少其他负债 Decrease of other liabilities 4021 6 (7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41217(less profit capitalized on return of owner’’s investments) 218(8)减少资本公积 Decrease of capital surplus 42219(9)减少储备基金和企业发展基金 Decrease of reseverve fund and 22enterprise expansion fund 43221小计 SUB-TOTAL 45222流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 46223流动资金增加净额 NET INCREASE OF WORKING CAPITAL 4722 4 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━22 5 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━226流动资金各项目的变动行次金额227CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT22 8 ────────────────────────────────────────229一、流动资产本年增加数 INCREASE OF CURRENT ASSETS 231.现金 Cash on hand 482312.银行存款 Cash in bank 492323.有价证券 Marketable securities 502334.应收票据 Notes receivable 512345.应收账款 Accounts receivable 52235减：坏账准备Less: Provision for bad debts 532366.预付货款 Advances to suppliers 542377.其他应付款Other receivables 552388.待摊费用 Prepaid expense 562399.存货 Inventories 5724减：存货变现损失准备 Less: Provision for loss on realization of 241inventories 58242流动资产增加净额 NET INCREASE OF CURRENT ASSETS 61243二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES2441.短期借款 Short term loans 622452.应付票据 Notes payable 632463.应付账款 Accounts payable 642474.应付工资 Accrued payroll 652485.应交税金 Tax payable 662496.应付股利 Dividends payable 67257.预收货款 Advances from customers 682518.其他应付款Other liabilities 692529.预提费用 Accrued expense 7025 3 10.职工奖励及福利基金Staff and workers’’ bonus and welfare fund 71254流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 74 255流动资金增加净额 NET INCREASE OF WORKING CAPITAL 7525 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━257━━━━━━━━━━━━━━━━258企业名称 NAME OF ENTERPRISE259利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION 26________年度261会外工02表附表126 2 For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1263单位 MONETARY UNIT:26 4 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━265项目行次本年实际上年实际266ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR26 7 ────────────────────────────────────────268净利润 Net income 126 9 减：职工奖励及福利基金Less: Staff and workers’’ bonus and welfare27fund 2271储备基金 Reserve fund 3272企业发展基金 Enterprise expansion fund 4 273利润转作投资 Profit reinvestments 527 4 加：年初未分配利润 Add: Undistributed profit at beginning of year 7275已弥补亏损 Recovery of loss 827 6 可供所有者分配的利润Profit available for distribution to owners 10277减：已分配股利 Less: Dividends declared 11278其中：中方股利 Including: Chinese dividends 12279外方股利 Foreign dividends 1328利润归还投资 Profit capitalized on return of investments 14 281年末未分配利润 Undistributed profit at end of year 1528 2 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━283━━━━━━━━━━━━━━━━━━284(企业名称 NAME OF ENTERPRISE)285应交增值税明细表286STATEMENT OF VALUE ADDED TAX PAYABLE 287______年_____月288会外工01表附表628 9 For the year(or month) ended (month)______ FORM AFI (INDUSTRIAL)-01 Sub.629单位 MONETARY UNIT:29 1 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━292项目行次本月数本年累计数293ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT29 4 ────────────────────────────────────────295一、应交增值税：VAT payable: 2961.年初未抵扣数(用“－”号反映)29 7 Amount not yet deducted at beginning of year (Represented by a “－”sign)2982.销项税额 VAT on sales299出口退税 VAT refund for exported goods30进项税额转出 Amount transfer out from301VAT on purchase302转出多交增值税 Transfer out overpaid VAT3033.进项税额 VAT on purchase304已交税金VAT paid305减免税款Tax reduced and exempted306出口抵减内销产品应纳税额 VAT payable on307domestic sales offset against VAT on purchase for export sales 308转出未交增值税 Transfer out unpaid VAT30 9 4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period (Represented by a “－”31sign)311二、未交增值税VAT unpaid31 2 1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year (Amount overpaid represented by a “－” sign)31 3 2.本期转入数(多交数以“－”号反映)Amount transfer in at current period (Amount overpaid represented by a “－” sign)3143.本期已交数 Amount paid at current period31 5 4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period (Amount overpaid represented by a “－” sign)31 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━317各行业特有的项目318(一)外商投资旅游企业：Tourism Enterprises with Foreign319Investment32 0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━321项目 ITEMS32 2 ────────────────────────────────────────323营业收入：Revenues：324客房 Rooms325餐饮 Food and beverage326公寓 Apartments327写字楼 Office building328商场 Department store329其他 Other33营业收入合计 Total revenues 331营业税金 Sales tax332客房 Rooms333餐饮 Food and beverage334公寓 Apartments335写字楼 Office building336商场 Department store337其他 Other338营业税金合计 Total sales tax33营业成本：Operating cost:934餐饮成本 Food and beverage cost34商品成本 Merchandise cost134其他成本 Other cost234营业成本合计 Total operating cost334工资及福利：Salaries, wages and employee benefits434客房 Rooms534餐饮 Food and beverage634公寓 Apartments734写字楼 Office building834商场 Department store935其他 Other35工资及福利合计 Total salaries, wages and employee benefits 135营业费用： Operating expense:235客房 Rooms335餐饮 Food and beverage435公寓 Apartments535写字楼 Office building635商场 Department store735其他 Other835营业费用合计 Total operating expense936营业毛利：Gross Operating Profit by Department：36客房 Rooms136餐饮 Food and beverage236公寓 Apartments336写字楼 Office building436商场 Department store536其他 Other636各营业部门营业毛利合计 Total Gross Operating Profit by Department 736不分配费用：Unallocated expense：836工资及福利：Salaries, wages and employee benefits:937行政管理 Administrative and general37市场推广 Marketing137能源维修 Energy and maintenance cost237工资及福利合计 Total salaries, wages and employee benefits337行政管理及公共费用：Ａ&Ｇ and public expense437行政管理 Administrative and general537市场推广 Marketing637能源维修 Energy and maintenance cost737行政管理及公共费用合计 Total A&G and public expense8379不分配费用合计 Total Unallocated expense 38营业毛利 Gross Operation Profit381非经营费用 Fixed charges382营业利润 Operating income383加：投资收益 Add: Investment income384营业外收入 Non-operating revenues385减：营业外支出 Less: Non-operating expense38 6 加：以前年度损益调整Add: Adjustment of prior year’’s income and expense387利润总额 Income before tax 388减：所得税 Income tax389净利润 Net income39 0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━391会外旅02表 FORM AFT(Tourism)-0239 2 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━393本期实际Current period’’s actual 394本期预算Current period’’s plan 395上年同期 Same period last year396本年累计 current year cumulative 397上年累计 Last year cumulative398百分比% Percentage %399委托银行收款 Collections entrusted to the bank40预付定金 Prepaid deposit401预收定金 Deposit received in advance402应付工资及福利 Accrued Payroll and employee benefits40 3 (二)外商投资施工企业：Construction Enterprises with Foreign Investment4041.固定资产及临时设施 Fixed assets and temporary installation 4052.临时设施 Temporary installation4063.临时设施摊销 Amortization of temporary installation4074.临时设施净值 Net value of temporary installation4085.临时设施清理 Disposal of temporary installation4096.专项工程 Specific construction project417.工程结算收入 Revenues4118.工程结算税金 Sales tax4129.工程结算成本 Cost of sales41310.工程结算毛利 Gross profit41411.工程结算利润 Income from main operation41512.会外施01表 FORM AFC(Construction)-0141 6 (三)外商投资商品流通企业Commercial Enterprises with Foreign Investment:4171.商品销售收入 Sales4182.商品销售收入净额 Net sales4193.商品销售成本 Cost of sales424.进货费用 Purchase expense4215.商品销售毛利 Gross profit4226.代购代销收入 Income from purchase and sales commission 4237.主营业务毛利 Gross profit from main operation4248.销货费用 Selling expense4259.主营业务利润 Income from main operation42610.会外商01表 FORM AFC(Commercial)-0142 7 (四)外商投资房地产企业Real Estate Enterprises with Foreign Investment：4281.在建开发产品 Work in progress4292.递延出租收入 Deferred rental income433.经营收入 Revenues4314.经营税金 Sales tax4325.经营成本 Operating cost4336.经营毛利 Gross profit4347.经营利润 Income from main operation4358.非人民币货币经营收入 Non-RMB revenues4369.会外房01表 FORM AFR(Real Estate)-01437(五)外商投资租赁企业 Lease Enterprises with Foreign Investment：4381.预付租赁资产款 Advances to lessor4392.低值易耗品：Low-value consumables443.一年内到期的长期投资及长期应收款441Long-term investments and receivables maturing within one year 4424.应收租赁款 Lease payment receivables4435.未实现租赁收益 Unearned lease income4446.应收转租赁款 Sub-lease payment receivables4457.逾期未收租赁款 Lease payment receivables past due44 6 8.长期投资及长期应收款合计Total long-term investments and long-term receivables4479.经营租赁资产 Assets under operating lease44810.经营租赁资产原价 Original cost of assets under operating lease 44911.经营租赁资产折旧 Depreciation of assets under operating lease 4512.经营租赁资产净值 Net value of assets under operating lease45113.租赁保证金 Deposit from lessee45214.应付转租赁租金 Sub-lease payment payables to lessor45315.营业收入 Revenues45416.利息收入 Interest revenues45517.手续费收入 Service fee revenues45618.营业税金 Sales tax45719.营业支出 Operating expenditure45820.利息支出 Interest expense45921.营业毛利 Gross profit4622.非人民币货币营业收入 Non-RMB operating income 46123.会外租01表 FORM AFL(Lease)-0146 2 (六)外商投资交通企业：Transportation Enterprises with Foreign Investment：4631.主营业务收入 Revenues4642.营业税金 Sales tax4653.营业成本 Operating cost4664.主营业务毛利 Gross profit4675.主营业务利润 Income from main operation4686.会外交01表 FORM AFT(Transportation)-01469(七)外商投资银行：Banks with Foreign Investment：471.现金及银行存款 Cash on hand and cash in bank4712.贵金属 Precious metal4723.存放中央银行款项 Deposits and required reserve in central bank 4734.存放同业款项 Deposits in other banks4745.存放联行款项 Deposits in correspondent banks4756.拆出资金 Loans to other banks4767.短期贷款 Short-term loans47 7 8.进出口押汇 Acceptance of draft under letter of credit for imports and exports4789.应收利息 Interest receivable47910.坏账准备 Bad debt provision for interest receivable4811.贴现 Discount48112.中长期贷款 Medium or long-term loans48213.逾期贷款 Past due loans48314.贷款呆账准备 Bad debt provision for loan principals48415.短期存款 Short-term deposits48516.短期储蓄存款 Short-term savings deposits48617.向中央银行借款 Borrowings from central bank48718.同业存放款项 Deposit from other banks48819.联行存放款项 Deposit from correspondent banks48920.拆入资金 Loans from other banks4921.应解汇款 Amounts payable on wire transfers received49122.发行短期债券 Issuance of short-term debentures payable 49223.长期存款 Long-term deposits49324.长期储蓄存款 Long-term savings deposits49425.保证金 Margin(held by bank in financial transactions) 49526.发行长期债券 Issuance of long-term debentures payable 49627.营业收入 Revenues49728.利息收入 Interest revenues49 8 29.金融企业往来收入Revenues from transactions with financial institutions49930.手续费收入 Service fee revenues5031.其他营业收入 Other operating revenues 50132.营业支出 Operating expenditure50233.利息支出 Interest expense50 3 34.金融企业往来支出Expense from transactions with financial institutions50435.手续费支出 Service fee expense50536.营业费用 Operating expense50637.其他营业支出 Other operating expenditure 50738.营业税金 Sales tax50839.会外银01表 FORM AFB(Bank)-0150 9 (八)外商投资农业企业Agricultural Enterprises with Foreign Investment：511.会外农01表 FORM AFA(Agriculture)-01511(九)外商投资服务企业 Service Enterprises with Foreign Investment：5121.营业收入 Revenues5132.营业税金 Sales tax5143.营业成本 Operating cost5154.营业费用 Operating expense5165.营业毛利 Gross profit5176.会外服01表 FORM AFS(Service)-01。
资产负债表~中英文对照~样表
固定资产合计
50
所有者权益（或股东权 益）
Sub-total of fixed assets
Owners'(Stockholders')eq
uity
无形资产及其
实收资本（或股本）
115
他资产：
Intangible and other assets：
Paid-in capital(or stock)
无形资产
72
Interest receivable
应收账款
Accounts receivable
6
其他应收款
7
Other receivables
预付账款
Advances to suppliers
8
应收补贴款
9
Subsidies receivable
存货
10
Inventories
待摊费用
Prepaid expenses
86
assets
流动资产合计
31
其他流动负债
90
Sub-total of current assets
Other current liabilities
长期投资：
Long-term investments
长期股权投资
32
流动负债合计
100
Long-term equity investment
Sub-total of current liabilities
Capital surplus
无形资产及其
他资产合计
60
盈余公积
119
Sub-total of intangible and other assets
资产负债表~中英文对照~样表
50
所有者权益 ( 或股东权益 )
Sub-total of fixed assets
Owners'(Stockholders')equity
无形资产及其他资产：
实收资本 ( 或股本 )
115
Intangible and other assets ：
Paid-in capital(or stock)
资产负债表~中英文对照~样表
Balance Sheet
编制单位：
年 月 日
单位：元
Prepared by:
Month: Date: year:
Monetary unit:
资 产
行次
年初数
期末数
负债和所有者权益
行次
年初数
期末数
Assets
Line No ．
Beg. balance
End. balance
递延税项
未分配利润
121
Deferred taxes ：
Undistributed profit
递延税款借项
61
所有者权益 ( 或股东权益 ) 合计
122
Deferred tax debit
Total owners'(stockholders')equity
资产总计
67
负债和所有者权益 ( 或股东权益 ) 合计
无形资产
51
减：已归还投资
116
Intangible assets
Less ： Investment returned
长期待摊资产
52
实收资本 ( 或股本 ) 净额
117
Long-term prepayments
资产负债表~中英文对照~样表
Balance Sheet
编制单位：
年 月 日
单位：元
Prepared by:
Month: Date: year:
Monetary unit:
资 产
行次
年初数
期末数
负债和所有者权益
行次
年初数
期末数
Assets
Line No ．
Beg. balance
End. balance
Short-term loans
短期投资
2
应付票据
69
Short-term investments
Notes payable
应收票据
3
应付账款
70
Notes receivable
Accounts payable
应收股利
4
预收账款
71
Dividend receivable
Advances from customers
Other long-term liabilities
减：固定资产减值准备
42
长期负债合计
110
Less ： Provision for impairment Of fixed assets
Sub-total of long-term liabilities
固定资产净额
43
递延税项：
Fixed assets-net
Bonds payable
固定资产原价
39
长期应付款
103
Fixed assets-cost
Long-term payables
减：累计折旧
40
专项应付款
资产负债表中英文对照
资产Assets流动资产Current assets货币资金Cash at bank and on hand交易性金融资产Financial assets held for trading应收票据Notes receivable应收账款Accounts receivable预付款项Advances to suppliers应收利息Interest receivable应收股利Dividends receivable其他应收款Other receivables存货Inventories一年内到期的非流动资产Current portion of non-current assets其他流动资产Other current assets流动资产合计Total current assets非流动资产Non-current assets可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments长期应收款Long-term receivables长期股权投资Long-term equity investments投资性房地产Investment properties固定资产Fixed assets在建工程Construction in progress工程物资Construction materials固定资产清理Fixed assets pending for disposal生产性生物资产Bearer biological assets油气资产Oil and gas assets无形资产Intangible assets开发支出Development costs商誉Goodwill长期待摊费用Long-term prepaid expenses递延所得税资产Deferred tax assets其他非流动资产Other non-current assets非流动资产合计Total non-current assets资产总计Total assets负债及所有者权益Liabilities and owners’ equity 流动负债Current liabilities短期借款Short-term borrowings交易性金融负债Financial liabilities held for trading应付票据Notes payable应付账款Accounts payable预收款项Advances from customers应付职工薪酬Employee benefits payable应交税费Taxes payable应付利息Interest payable应付股利Dividends payable其他应收款Other payables一年内到期的非流动负债Current portion of non-current liabilities其他流动负债Other non-current liabilities流动负债合计Total current liabilities非流动负债Non-current liabilities长期借款Long-term borrowings应付债券Debentures payable长期应付款Long-term payable专项应付款Payables for specific projects预计负债Provisions递延所得税负债Deferred tax liabilities其他非流动负债Other non-current liabilities非流动负债合计Total non-current liabilities负债合计Total liabilities所有者权益Owners’ equity实收资本Paid-in capital资本公积Capital surplus盈余公积Surplus reserve未分配利润Undistributed profits外币报表折算差额Difference on translation of foreign currency financial statements归属于母公司所有者权益合Total equity attributable to equity holders of the Company计少数股东权益Minority interest所有者权益合计Total owners’ equity负债及所有者权益合计Total liabilities and owners’ equity。
资产负债表中英文对照
资产负债表中英文对照assets11~ 12 流动资产curre nt assets现金及约当现金cash and cash equivale nts库存现金cash on hand零用金/周转金petty cash/revolving funds银行存款cash in banks在途现金cash in tran sit约当现金cash equivale nts其它现金及约当现金other cash and cash equivale nts短期投资short-term in vestme nts短期投资-股票short-term investments - stock短期投资-短期票券short-term in vestme nts - short-term n otes and bills短期投资-政府债券short-term in vestme nts - governme nt bon ds短期投资-受益凭证short-term in vestme nts - ben eficiary certificates短期投资-公司债short-term in vestme nts - corporate bonds短期投资-其它short-term investments - other备抵短期投资跌价损失allowa nee for reductio n of short-term in vestme nt to market 应收票据no tes receivable1131 应收票据no tes receivable1132 应收票据贴现discou nted no tes receivable应收票据-关系人n otes receivable - related parties其它应收票据other n otes receivable备抵呆帐—应收票据allowa nee for un collectible accou nts- no tes receivable应收帐款accou nts receivable1141 应收帐款accou nts receivable1142 应收分期帐款in stallme nt accou nts receivable1147 应收帐款-关系人accou nts receivable - related parties1149 备抵呆帐一应收帐款allowa nee for un collec- tible acco unts - acco unts receivable 118 其它应收款other receivables1*****1*****118911821183118411851187118811891181 应收出售远汇款forward excha nge con tract receivable应收远汇款-夕卜币forward excha nge contract receivable - foreig n curre ncies买卖远汇折价应收收益应收退税款其它应收款其它应收款disco unt on forward ex-cha nge con tract earned reve nue receivablein come tax refund receivable-关系人-其它备抵呆帐-其它应收款other receivables - related partiesother receivables - otherallowa nee for un collec- tible acco unts - other receivables121?122 存货inventories商品存货mercha ndise inventory寄销商品con sig ned goods在途商品goods in tran sit1219 备抵存货跌价损失allowa nee for reduction of inven tory to market制成品fini shed goods寄销制成品con sig ned fin ished goods副产品by-products在制品work in process委外加工work in process - outsourced原料raw materials物料supplies在途原物料materials and supplies in tran sit备抵存货跌价损失allowanee for reduction of inventory to market预付费用prepaid expenses预付薪资prepaid payroll预付租金prepaid rents预付保险费prepaid in sura nee用品盘存office supplies预付所得税prepaid in come tax1258 其它预付费用other prepaid expenses预付款项prepayments1261 预付货款prepayme nt for purchases1268 其它预付款项other prepayments128~129 其它流动资产other current assets进项税额VAT paid ( or in put tax)留抵税额excess VAT paid (or overpaid V AT)暂付款temporary payments代付款payment on behalf of others员工借支advances to employees存出保证金refundable deposits受限制存款certificate of deposit-restricted递延所得税资产deferred in come tax assets递延兑换损失deferred foreig n excha nge losses业主(股东)往来owners'(stockholders') current account同业往来current account with others 1298 其它流动资产-其它other current assets - other13 基金及长期投资funds and Ion g-term in vestme nts131 基金fun ds偿债基金redempti on fund （or sinking fund）改良及扩充基金fund for improvement and expansion意外损失准备基金contingency fund退休基金pension fund1318 其它基金other funds132 长期投资Ion g-term in vestme nts长期股权投资Ion g-term equity in vestme nts长期债券投资Ion g-term bo nd in vestme nts长期不动产投资Ion g-term real estate in-vestme nts人寿保险现金解约价值cash surre nder value of life in sura nee其它长期投资other Iong-term investments备抵长期投资跌价损失aIIowanee for excess of cost over market vaIue of Iong-term in vestme nts14~ 15 固定资产property , pIant, and equipment141 土地land1411 土地land1418 土地-重估增值land - revaluation in creme nts142 土地改良物land improveme nts1421 土地改良物land improveme nts土地改良物-重估增值land improveme nts - revaluation in creme nts累积折旧-土地改良物accumulated depreciati on -la nd improveme nts143房屋及建物buildings1431房屋及建物buildi ngs房屋及建物-重估增值buildi ngs -revaluation in creme nts累积折旧-房屋及建物accumulated depreciation - buildi ngs144~146 机（器）具及设备machinery and equipment 1441 机（器）具machi nery机（器）具-重估增值mach in ery - revaluati on in creme nts累积折旧-机（器）具accumulated depreciati on - mach inery租赁资产leased assets1511 租赁资产leased assets1519 累积折旧-租赁资产accumulated depreciati on -leased assets租赁权益改良leasehold improveme nts1521 租赁权益改良leasehold improveme nts1529 累积折旧- 租赁权益改良accumulated depreciation -leasehold improvements 156 未完工程及预付购置设备款con struct ion in progress and prepayme nts for equipme nt1561 未完工程con struct ion in progress1562 预付购置设备款prepayment for equipment158 杂项固定资产miscellaneous property, plant, and equipment1581 杂项固定资产miscella neous property, pla nt, and equipme nt杂项固定资产-重估增值miscellaneous property, plant, and equipment - revaluationin creme nts累积折旧- 杂项固定资产accumulated depreciation - miscellaneous property, plant, and equipme nt递耗资产depletable assets161 递耗资产depletable assets1611 天然资源n atural resources天然资源-重估增值n atural resources -revaluatio n in creme nts累积折耗-天然资源accumulated depleti on - n atural resources无形资产intan gible assets商标权trademarks1711 商标权trademarks专利权patents1721 专利权pate nts特许权franchise1731 特许权fran chise著作权copyright1741 著作权copyright计算机软件computer software1751 计算机软件computer software cost商誉goodwill1761 商誉goodwill开办费organization costs1771 开办费orga ni zati on costs其它无形资产other intangibles1781 递延退休金成本deferred pen sion costs1782 租赁权益改良leasehold improveme nts1788 其它无形资产-其它other intangible assets - other其它资产other assets181 递延资产deferred assets债券发行成本deferred bo nd issua nee costs 长期预付租金Ion g-term prepaid rent长期预付保险费Ion g-term prepaid in sura nee递延所得税资产deferred in come tax assets 预付退休金prepaid pen sion cost1818 其它递延资产other deferred assets182 闲置资产idle assets1821 闲置资产idle assets长期应收票据及款项与催收帐款Ion g-term n otes , accou nts and overdue receivables长期应收票据Ion g-term n otes receivable长期应收帐款Ion g-term accou nts receivable催收帐款overdue receivables长期应收票据及款项与催收帐款-关系人Iong-term notes, accounts and overdue receivables- related parties其它长期应收款项other Iong-term receivables备抵呆帐-长期应收票据及款项与催收帐款allowanee for uncollectible accounts -Ion g-term no tes, acco unts and overdue receivables出租资产assets leased to others1851 出租资产assets leased to others出租资产-重估增值assets leased to others -incremental value from revaluation 累积折旧-出租资产accumulated depreciati on - assets leased to others存出保证金refundable deposit1861 存出保证金refun dable deposits188 杂项资产miscellaneous assets1881 受限制存款certificate of deposit - restricted1888 杂项资产-其它miscella neous assets - other负债liabilities21~ 22 流动负债current liabilities短期借款short-term borrowi ngs(debt)2111 银行透支bank overdraft2112银行借款bank loan短期借款-业主short-term borrow ings - owners短期借款-员工short-term borrow ings - employees短期借款-关系人short-term borrow in gs- related parties短期借款-其它short-term borrow in gs - other应付短期票券short-term notes and bills payable2121 应付商业本票commercial pap er payable2122 银行承兑汇票bank accepta nee其它应付短期票券other short-term notes and bills payable应付短期票券折价discou nt on short-term n otes and bills payable 应付票据notes payable2131 应付票据notes payable应付票据-关系人notes payable - related parties其它应付票据other n otes payable应付帐款accounts pay able2141 应付帐款accou nts payable2147 应付帐款-关系人accounts payable - related parties 应付所得税in come taxes payable2161 应付所得税in come tax payable应付费用accrued expenses应付薪工accrued payroll应付租金accrued ren t payable应付利息accrued interest payable应付营业税accrued VAT payable应付税捐-其它accrued taxes payable- other2178 其它应付费用other accrued expenses payable218~219 其它应付款other payables应付购入远汇款forward excha nge contract payable23322332 长期应付帐款Ion g-term accou nts pay-able应付远汇款-外币forward excha nge contract payable - foreig n curre ncies买卖远汇溢价premium on forward exchange contract应付土地房屋款payables on land and building purchased应付设备款Payables on equipme nt2187 其它应付款-关系人other payables - related parties 应付股利divide nd payable应付红利bo nus payable应付董监事酬劳compensation payable to directors and supervisors2198 其它应付款-其它other payables - other预收款项advanee receipts2261 预收货款sales revenue received in adva nee2262 预收收入revenue received in advanee2268 其它预收款other advanee receipts一年或一营业周期内到期长期负债Iong-term liabilities -current portion一年或一营业周期内到期公司债corporate bonds payable - curre nt portio n一年或一营业周期内到期长期借款Ion g-term loans payable - curren t portio n一年或一营业周期内到期长期应付票据及款项Ion g-term n otes and accou nts payabledue with in one year or one operat ing cycle2277 一年或一营业周期内到期长期应付票据及款项-关系人Ion g-term notes and accou nts payables to related parties - curre nt porti on2278 其它一年或一营业周期内到期长期负债other Ion g-term lia- bilities - curren t portion228~229 其它流动负债other current liabilities2281 销项税额VAT received(or output tax)暂收款temporary receipts代收款receipts under custody估计售后服务/保固负债estimated warranty liabilities递延所得税负债deferred in come tax liabilities递延兑换利益deferred foreig n excha nge gain业主(股东)往来owners' current account同业往来current account with others2298 其它流动负债-其它other current liabilities - others 23 长期负债Ion g-term liabilities应付公司债corporate bonds payable2311 应付公司债corporate bonds payable2319 应付公司债溢(折)价premium(discount) on corporate bonds payable长期借款Ion g-term loa ns payable2321 长期银行借款Ion g-term loa ns payable - bank2324长期借款2325长期借款2327长期借款23282324长期借款2325长期借款2327长期借款2328长期借款-员工Iong-term loans payable - employees-关系人Iong-term loans payable - related parties -其它Iong-term loans payable - other长期应付票据及款项Ion g-term n otes and accou nts payable2331 长期应付票据Ion g-term n otes payable2333长期应付租赁负债23372333长期应付租赁负债2337长期应付票据及款项2338其它长期应付款项other Ion g-term payablesIon g-term capital lease liabilities-关系人Long-term notes and accounts payable - related parties 估计应付土地增值税accrued liabilities for land value in creme nt tax2341 估计应付土地增值税estimated accrued land value in creme ntal tax pay-able应计退休金负债accrued pension liabilities2351 应计退休金负债accrued pen sion liabilities238 其它长期负债other Iong-term liabilities2388 其它长期负债-其它other Iong-term liabilities - other 28 其它负债other liabilities281 递延负债deferred liabilities2811 递延收入deferred reven ue2814 递延所得税负债deferred in come tax liabilities2818 其它递延负债other deferred liabilities286 存入保证金deposits received2861 存入保证金guara ntee deposit received288 杂项负债miscellaneous liabilities2888 杂项负债-其它miscella neous liabilities - other业主权益owners' equity资本capital311资本（或股本）capital普通股股本capital - common stock特别股股本capital - preferred stock预收股本capital collected in adva nee待分配股票股利stock divide nds to be distributed资本capital资本公积additio nal paid-in capital321 股票溢价paid-i n capital in excess of par3211 普通股股票溢价paid-i n capital in excess of par- com mon stock3212 特另U股股票溢价paid-i n capital in excess of par- preferred stock资产重估增值准备capital surplus from assets revaluation3231 资产重估增值准备capital surplus from assets revaluati on处分资产溢价公积capital surplus from gain on disposal of assets3241 处分资产溢价公积capital surplus from gain on disposal of assets合并公积capital surplus from bus in ess comb in ati on3251 合并公积capital surplus from bus in ess comb in ati on受赠公积donated surplus3261 受赠公积don ated surplus328 其它资本公积other additional paid-in capital3281 权益法长期股权投资资本公积additio nal paid-in capital from in vestee un der equity method 3282 资本公积-库藏股票交易additional paid-in capital - treasury stock trans-actions保留盈余（或累积亏损）retained earnings （accumulated deficit）331 法定盈余公积legal reserve3311 法定盈余公积legal reserve332 特别盈余公积special reserve意外损失准备contin ge ncy reserve改良扩充准备improvement and expansion reserve偿债准备special reserve for redempti on of liabilities3328其它特别盈余公积other special reserve335 未分配盈余(或累积亏损) retained earnings-unappropriated (or accumulated deficit)累积盈亏accumulated profit or loss前期损益调整prior period adjustments本期损益net in come or loss for curre nt period权益调整equity adjustme nts长期股权投资未实现跌价损失un realized loss on market value decli ne of Ion g-termequity in vestme nts3411 长期股权投资未实现跌价损失un realized loss on market value decli ne ofIon g-term equity in vestme nts累积换算调整数cumulative tran slation adjustme nt3421 累积换算调整数cumulative tran slation adjustme nts未认列为退休金成本之净损失net loss not recog nized as pen sion cost3431未认列为退休金成本之净损失net loss n ot recog ni zed as pen sion costs 库藏股treasury stock351 库藏股treasury stock3511 库藏股treasury stock少数股权minority interest361 少数股权min ority in terest3611 少数股权minority in terest。
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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
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
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
期末余额
2013
RMB ‘000
年初余额
2012
RMB’ 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)
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 contributionsfrom investors
取得借款收到的现金Proceeds from interest-bearing loans (borrowings)
分配股利利润或偿还利息支付的现金Dividend paid or interest paid
支付的其他与筹资活动相关的现金Payments for other financing activities
筹资活动现金流出小计Total cash outflows from financing activities
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
项目items2010rmb000一经营活动产生的现金流量cashflowsfromoperatingactivities收到销售商品提供劳务受到的现金cashreceivedfromsaleofproductsandservices收到的税费返还cashreceivedfromtaxrebate收到其他与经营活动相关的现金cashreceivedfromotheroperatingactivities经营活动现金流入小计totalcashinflowsfromoperatingactivities购买商品接受劳务支付的现金purchaseofrawmaterialsandservices支付各项税费paymentsoftaxesandsurcharges支付其他与经营活动相关的现金paymentsforotheroperatingactivities现金流出小计totalcashoutflows经营活动产生的现金流量净额netcashflowsfromoperatingactivities二投资活动产生的现金流量cashflowsfrominvestmentactivities收回投资收到的现金proceedsfromdisposalofinvestments取得投资收益收到的现金cashreceivedfrominvestments处置固定资产无形资产其他资产所收到的现金净额proceedsfromdisposaloffixedassetsintangibleassetsandotherassets收到的其他与投资活动相关的现金cashreceivedfromotherinvestmentactivities投资活动现金流入小计totalcashinflowsfrominvestmentactivities购建固定资产无形资产其他资产支付的现金purchaseoffixedassetsintangibleassetsandotherassets投资支付的现金increaseininvestments支付的其他与投资活动相关的现金paymentsforotherinvestmentactivities投资活动现金流出小计totalcashoutflowsfrominvestmentactivities投资活动产生的现金流量净额netcashflowsfrominvestmentactivities三筹资活动产生
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
资产负债表
Balance Sheet
会企01表
编制单位: (Company Name)At December of2010年月日单位: (Unit)
资产Assets
期末余额
2010
RMB ‘000
年初余额
2009
RMB’ 000
负债与所有者权益Liabilities and Shareholders’ Equity
筹资活动产生的现金流量净额Net cash flows from financing activities
四、汇率变动对现金的影响Effect of changes in foreign exchange rate
五、现金及现金等价物增加净额Net increase in cash and cash equivalents
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
现金流量表Cash Flow Statement
会企03表
编制单位：年月日单位：
Company Name:At December of2010Unit:
Marketable securities (short-term investments)
交易性金融负债Marketable Securities (liabilities)
Cash +500
Marketable securities -500
Marketable securities +500 (repo contract)
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
无形资产Intangible assets
负债合计Total Liabilities
开发支出Development costsdwill
实收资本(或股本) Paid-in capital
长期待摊费用Expenses for long term amortization
应收票据Notes receivables
应付票据Notes 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
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