balance sheet
balance sheet样本列表
其他递延贷项
Disposal of fixed assets
Other deferred credit
待转销汇兑收益
unamortized exchange gain
固定资产合计
其他负债合计
TOTAL FIXED ASSETS
TOTAL OTHER LIABILITIES
在建工程
负债合计
一年内到期的长期负债
Accounts payable over one year
长期投资合计
长期负债合计
TOTAL LONG-TERM INVESTMENT
TOTAL LONG-TERM LIABILITIES
固定资产：FIXED ASSETS
其他负债OTHER LIABILITIES
固定资产原价
筹建期间汇率收益
CONSTRUCTION IN PROGRESS
TOTAL LIABILITIES
在建工程
所有者权益：
Construction in progress
OWNERS' EQUITY
资本总额Registered capital
无形资产INTANGIBLE ASSETS
实收资本Paid-in capital
4.由企业负责的应收票据
Notes receivable discounted with recourse
5.租入固定资产Fixed assets under operating lease
6.本年支付进口坏节税金
Advances from customers
其他应收款Other receivables
其他应付款Other payables
英文版资产负债表BalanceSheet
资产负债表Bala nee Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Divide nd receivable应收利息In terest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accou nts prepaid期货保证金Future guarantee应收补贴款Allowa nee receivable应收岀口退税Export drawback receivable存货Inven tories其中：原材料In cludi ng:Raw materials产成品（库存商品）Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Un settled G/L on curre nt assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 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 :其中：长期股权投资Including long term equity investment长期债权投资Long term securities investment* 合并价差Incorporating price differenee长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciati on固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Un settled G/L on fixed assets固定资产合计Total tangible assets无形资产Intan gible assets其中：土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支岀Improvement expenditure of fixed assets其他长期资产Other long term assets其中：特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits 资产总计Total Assets资产负债表（续表）Bala nee Sheet项目ITEM短期借款Short-term loa ns应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润（股利）Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中：特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities*少数股东权益Minority interests实收资本（股本）Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中：国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Pers onal capital外商资本Foreig n bus in essme n"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital*未确认的投资损失(以“"号填列) Un affirmed in vestme nt loss 未分配利润Reta ined ear nings夕卜币报表折算差额Con verted differe nee in Foreig n Currency Stateme nts所有者权益合计Total shareholders equity负债及所有者权益总计Total Liabilities & Equity禾U润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including : Export sales减：销售折扣与折让Less: Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：岀口产品销售成本Including : Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less : Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支岀(减利息收入)Including : Interest expenses (minusinterest汇兑损失(减汇兑收益)Exchange losses(minus exchange gains) 产品销售利润Profit on sales 加：其他业务利润Add : profit from other operations营业利润Operati ng profit力廿：投资收益Add : In come on in vestme nt加：营业外收入Add : Non-operati ng in come减：营业外支岀Less: Non-operating expenses力廿：以前年度损益调整Add : adjustment of loss and gain for previous利润总额Total profit减：所得税Less : In come tax净利润Net profit现金流量表Cash Flows StatementPrepared by: Period: Un it:ItemsI.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Re ntal receivedihcome) yearsValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10) Cash paid for operating leases11) Cash paid to and on behalf of employees12) Value added tax on purchases paid13) Income tax paid14) Taxes paid other than value added tax and income tax17) Other cash paid relating to operating activities18) Sub-total of cash outflows19) Net cash flows from operating activities2. Cash Flows from Investing Activities:20) Cash received from return of investments21) Cash received from distribution of dividends or profitsfrom bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26) Other cash received relating to investing activities27) Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28) and other long-term assets29) Cash paid to acquire equity investments30) Cash paid to acquire debt investments33) Other cash paid relating to investing activities34) Sub-total of cash outflows35) Net cash flows from investing activities3. Cash Flows from Financing Activities:36) Proceeds from issuing shares37) Proceeds from issuing bonds38) Proceeds from borrowings41) Other proceeds relating to financing activities42) Sub-total of cash inflows43) Cash repayments of amounts borrowedof expenses on any financing activities 46)Cash payments of interest expenses47)Cash payments forfinance leases 51) Other cash payments relating to financing activities52) Sub-total of cash outflows53) Net cash flows from financing activities4. Effect of Foreign Exchange Rate Changes on Cash 45)Cash paymentsfor distribution of dividends or profits 48)Cash payments for reduction of registeredcapitaltax 22)Cash received 44)Cash payments Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment58)Investments of debts by the transfer of investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct ：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash 流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10）用现金支付经营租赁11）用现金支付，并代表员工12）增值税购货支付13）所得税的缴纳14）支付的税款以外的增值税和所得税17）其他现金支付有关的经营活动18）分，总的现金流出19）净经营活动的现金流量2.cash 流向与投资活动：20）所收到的现金收回投资21）所收到的现金从分配股利，利润22）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23）资产和其他长期资产26）其他收到的现金与投资活动27）小计的现金流入量用现金支付购建固定资产，无形资产28）和其他长期资产29）用现金支付，以获取股权投资30）用现金支付收购债权投资33）其他现金支付的有关投资活动34）分，总的现金流出35）的净现金流量，投资活动产生3.cash 流量筹资活动：36）的收益，从发行股票37）的收益，由发行债券38）的收益，由借款41）其他收益有关的融资活动42），小计的现金流入量43）的现金偿还债务所支付的44）现金支付的费用，对任何融资活动45）支付现金，分配股利或利润46）以现金支付的利息费用47）以现金支付，融资租赁48）以现金支付，减少注册资本51）其他现金收支有关的融资活动52）分，总的现金流出53）的净现金流量从融资活动4.effect 的外汇汇率变动对现金 增加现金和现金等价物补充资料1.investing 活动和筹资活动，不参与现金收款和付款56）偿还债务的转让固定资产57）偿还债务的转移投资58）投资在形成固定资产59）偿还债务的转移库存量2.reconciliation 净利润现金流量从经营活动62）净利润63）补充规定的坏帐或不良债务注销64）固定资产折旧65）无形资产摊销损失处置固定资产，无形资产66）和其他长期资产（或减：收益）67）损失固定资产报废68）财务费用69）引起的损失由投资管理（或减：收益）70）defered 税收抵免（或减：借记卡）71）减少存货（或减：增加）72）减少经营性应收（或减：增加）73）增加的经营应付账款（或减：减少）74）净支付的增值税（或减：收益净额75）净经营活动的现金流量 增加现金和现金等价物76）的现金，在此期限结束77）减：现金期开始78）加：现金等价物在此期限结束79）减：现金等价物期开始80），净增加现金和现金等价物。
英文版资产负债表BalanceSheet
英文版资产负债表BalanceSheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流淌资产净缺失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流淌资产Other current assets流淌资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值预备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净缺失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应对票款Notes payable应对帐款Accounts payab1e预收帐款Advances from customers应对工资Accrued payro1l应对福利费Welfare payable应对利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应对款Other creditors预提费用Provision for expenses估量负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流淌负债Other current liabilities流淌负债合计Total current liabilities长期借款Long-term loans payable应对债券Bonds payable长期应对款long-term accounts payable专项应对款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流淌资本Supplermentary current capital* 未确认的投资缺失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products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 on sales减：销售费用Less：Selling expenses治理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑缺失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：往常年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时刻：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售物资或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表职员12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以猎取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销缺失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）缺失固定资产报废68 ）财务费用69 ）引起的缺失由投资治理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应对账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限终止77 ）减：现金期开始78 ）加：现金等价物在此期限终止79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
英文财务报表 Balance Sheet
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear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：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products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 on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome)汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by: Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash Equivalents Supplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents。
Balance Sheet 资产负债表
所有者权益 Owners’ Equity
•实收资本(或股本) contributed capital • 资本公积 Capital Reserves •留存收益Retained earning • 盈余公积 Surplus Reserves • 未分配利润Udistributed profit
The Balance Sheet
Team member：
There are three basic financial statements which are the end products of financial accounting: Balance Sheet, Income Statement and the Cash flow Statement.
非流动性资产 Non- Current Assets
• 固定资产 Plant and equipment • 长期股权投资 Long-term investment
负债Liability
• 流动负债Current Liabilities • 短期借款 Short-term loans • 应付票据 Notes payable • 应付账款 Accounts payable • 应付股利 Dividend payable • 应交税金 Taxes payable • 其他应付款 Other payable • 长期负债Long-term Liabilities • 应付债券bonds payable
• 库存现金 petty Cash • 应收账款Account receivable • 应收票据Notes receivable • 应收股利Dividend receivable • 应收利息Interest receivable • 其他应收款Other receivable • 存货 Inventory
投行Excel修改Balance Sheet需要的技巧
投行Excel修改Balance Sheet需要的技巧1>快捷键之在工作表中移动和滚动向上、下、左或右移动单元格箭头键移动到当前数据区域的边缘：CTRL+ 箭头键移动到行首：HOME移动到工作表的开头：CTRL+HOME移动到工作表的最后一个单元格。
：CTRL+END向下移动一屏：PAGE DOWN向上移动一屏：PAGE UP向右移动一屏：ALT+PAGE DOWN向左移动一屏：ALT+PAGE UP移动到工作簿中下一个工作表：CTRL+PAGE DOWN移动到工作簿中前一个工作表：CTRL+PAGE UP移动到下一工作簿或窗口：CTRL+F6 或CTRL+TAB移动到前一工作簿或窗口：CTRL+SHIFT+F6移动到已拆分工作簿中的下一个窗格：F6移动到被拆分的工作簿中的上一个窗格：SHIFT+F6滚动并显示活动单元格：CTRL+BACKSPACE显示“定位”对话框：F5显示“查找”对话框：SHIFT+F5重复上一次“查找”操作：SHIFT+F4在保护工作表中的非锁定单元格之间移动：TAB2>Excel 快捷键之处于END模式时在工作表中移动打开或关闭END 模式：END在一行或列内以数据块为单位移动：END, 箭头键移动到工作表的最后一个单元格.：END, HOME在当前行中向右移动到最后一个非空白单元格。
：END, ENTER3>Excel快捷键之处于“滚动锁定”模式时在工作表中移动打开或关闭滚动锁定：SCROLL LOCK移动到窗口中左上角处的单元格：HOME移动到窗口中右下角处的单元格：END向上或向下滚动一行：上箭头键或下箭头键向左或向右滚动一列：左箭头键或右箭头键4>Excel 快捷键之用于预览和打印文档显示“打印”对话框：CTRL+P在打印预览中时：当放大显示时，在文档中移动：箭头键当缩小显示时，在文档中每次滚动一页：PAGE UP当缩小显示时，滚动到第一页：CTRL+上箭头键当缩小显示时，滚动到最后一页：CTRL+下箭头键5>Excel快捷键之用于工作表、图表和宏插入新工作表：SHIFT+F11创建使用当前区域的图表：F11 或ALT+F1显示“宏”对话框：ALT+F8显示“Visual Basic 编辑器”：ALT+F11插入Microsoft Excel 4.0 宏工作表：CTRL+F11移动到工作簿中的下一个工作表：CTRL+PAGE DOWN移动到工作簿中的上一个工作表：CTRL+PAGE UP选择工作簿中当前和下一个工作表：SHIFT+CTRL+PAGE DOWN选择当前工作簿或上一个工作簿：SHIFT+CTRL+PAGE UP6>Excel快捷键之选择图表工作表选择工作簿中的下一张工作表：CTRL+PAGE DOWN选择工作簿中的上一个工作表：CTRL+PAGE UP，END, SHIFT+ENTER7>Excel快捷键之用于在工作表中输入数据完成单元格输入并在选定区域中下移：ENTER在单元格中折行：ALT+ENTER用当前输入项填充选定的单元格区域：CTRL+ENTER完成单元格输入并在选定区域中上移：SHIFT+ENTER完成单元格输入并在选定区域中右移：TAB完成单元格输入并在选定区域中左移：SHIFT+TAB取消单元格输入：ESC删除插入点左边的字符，或删除选定区域：BACKSPACE删除插入点右边的字符，或删除选定区域：DELETE删除插入点到行末的文本：CTRL+DELETE向上下左右移动一个字符：箭头键移到行首：HOME重复最后一次操作：F4 或CTRL+Y编辑单元格批注：SHIFT+F2由行或列标志创建名称：CTRL+SHIFT+F3向下填充：CTRL+D向右填充：CTRL+R定义名称：CTRL+F38>Excel快捷键之设置数据格式显示“样式”对话框：ALT+' （撇号）显示“单元格格式”对话框：CTRL+1应用“常规”数字格式：CTRL+SHIFT+~应用带两个小数位的“贷币”格式：CTRL+SHIFT+$应用不带小数位的“百分比”格式：CTRL+SHIFT+%应用带两个小数位的“科学记数”数字格式：CTRL+SHIFT+^应用年月日“日期”格式：CTRL+SHIFT+#应用小时和分钟“时间”格式，并标明上午或下午：CTRL+SHIFT+@ 应用具有千位分隔符且负数用负号(-) 表示：CTRL+SHIFT+!应用外边框：CTRL+SHIFT+&删除外边框：CTRL+SHIFT+_应用或取消字体加粗格式：CTRL+B应用或取消字体倾斜格式：CTRL+I应用或取消下划线格式：CTRL+U应用或取消删除线格式：CTRL+5隐藏行：CTRL+9取消隐藏行：CTRL+SHIFT+( 左括号隐藏列：CTRL+0（零）取消隐藏列：CTRL+SHIFT+)右括号9>Excel快捷键之编辑数据编辑活动单元格并将插入点放置到线条末尾：F2取消单元格或编辑栏中的输入项：ESC编辑活动单元格并清除其中原有的内容：BACKSPACE将定义的名称粘贴到公式中：F3完成单元格输入：ENTER将公式作为数组公式输入：CTRL+SHIFT+ENTER在公式中键入函数名之后，显示公式选项板：CTRL+A在公式中键入函数名后为该函数插入变量名和括号：CTRL+SHIFT+A 显示“拼写检查”对话框。
balancesheet
Balance SheetIntroductionA balance sheet is a financial statement that provides a snapshot of a company’s financial position at a specific point in time. It shows the company’s assets, liabilities, and shareholders’ equity. The balance sheet is essential for understanding a company’s financial stability, solvency, and liquidity.Components of a Balance SheetAssetsAssets represent what a company owns and include both tangible and intangible items. Tangible assets include cash, accounts receivable, inventory, buildings, and equipment. Intangible assets include patents, trademarks, copyrights, and goodwill.LiabilitiesLiabilities represent what a company owes to others. They include both short-term and long-term obligations. Short-term liabilities include accounts payable, accrued expenses, and short-term debt. Long-term liabilities include long-term debt, mortgage loans, and pension obligations.Shareholders’ EquityShareholders’ equity represents the residual interest in the company’s assets afte r deducting liabilities. It includes common stock, preferred stock, retained earnings, and additional paid-in capital.Importance of a Balance SheetA balance sheet provides important information to various stakeholders, including investors, creditors, and management.InvestorsInvestors analyze a company’s balance sheet to assess its financial health and make investment decisions. They pay particular attention to the composition of assets, liabilities, and shareholders’ equity to evaluate the company’s sol vency and financial stability.CreditorsCreditors evaluate a company’s balance sheet to determine its creditworthiness and ability to repay debt. They focus on the company’s liquidity, debt levels, and the composition of its assets to assess the risk involved in granting credit.ManagementThe balance sheet helps management understand the company’s financial position and make informed decisions. It provides insights into the company’s liquidity, asset utilization,and capital structure, enabling management to allocate resources effectively and plan for the future.Analysis of a Balance SheetLiquidity AnalysisLiquidity analysis determines a company’s ability to meet short-term obligations. Key ratios used for liquidity analysis include the current ratio and the quick ratio. The current ratio is calculated by dividing current assets by current liabilities, while the quick ratio considers only quick assets (cash, marketable securities, and accounts receivable) divided by current liabilities.Solvency AnalysisSolvency analysis assesses a company’s ability to meet long-term obligations. Key ratios used for solvency analysis include the debt ratio and the debt-to-equity ratio. The debt ratio is calculated by dividing total debt by total assets, while the debt-to-equity ratio considers total debt divided by total shareholders’ equity.Profitability AnalysisProfitability analysis measures a company’s ability to generate profits. Key ratios used for profitability analysis include the return on assets (ROA) and the return on equity (ROE). ROA is calculated by dividing net income by average total assets, while ROE considers net income divided by average shareholders’ equity.ConclusionThe balance sheet is a vital financial statement that provides a comprehensive summary of a company’s financial position. It helps stakeholders assess the company’s liquidity, solvency, and profitability. By analyzing the balance sheet, investors, creditors, and management can make informed decisions and evaluate the financial health of the company.。
BALANCE SHEET资产负债表
BALANCE SHEET资产负债表ASSETS 资产Current assets 流动资产Cash 现金Certificate of deposit 存款( six-month maturity 6个月到期)Accounts receivable应收账款Merchandise inventory 存货Prepaid expenses :待摊费用Total current assets流动资产合计Long-term investments长期投资Land ( held for future use ) 土地Property, plant & equipment财产厂房设备Buildings 不动产Less: Accumulated depreciation减：加速折旧Vehicles 车辆Intangible assets无形资产Patents on inventions 专利Other assets其它资产Long-term receivables ( due 2003 )长期应收款LIABILITIES & STOCKHOLDERS’ EQUITYCurrent liabilities流动负债Accounts payable 应付账款Taxes payable 应交税费Salaries payable 应付职工薪酬Unearned revenues预收款Current portion of mortgage payable一年到期长期负债Long-term liabilities非流动负债Mortgage payable ( due 2006 )长期负债Stockholders’ equity股东权益Capital stock实收资本Retained earnings 未分配利润STATEMENT OF CASH FLOWS -- INDIRECT APPROACHCash flows from operating activities经营活动产生的现金流量Net income净收入Add ( deduct ) items to convert net income to a cash basis增（减）项将净收入调节为现金流量Building depreciation expense不动产折旧Equipment depreciation expense设备折旧Loss on sale of equipment处置设备亏损Gain on sale of long-term investment出售长期投资收益Increase in accounts receivable ( net )应收账款增加Decrease in merchandise inventory存货的减少Increase in prepaid selling expense 预付销售费用增加Increase in accounts payable 应付账款增加Increase in income taxes payable 应交税款增加Net cash provided by operating activities 经营活动带来的净现金流Cash flows from investing activities投资活动产生的现金流量Purchase of land 购买土地Purchase of equipment购买设备Proceeds from disposal of equipment处置设备收入Proceeds from sale of long-term investment处置长期投资收入Net cash provided by investing activities 投资活动产生的现金流量净额Cash flows form financing activities筹资活动产生的现金流量Payment to settle short-term notes结算短期票据支出Proceeds form bond issue借款收到现金Dividend paid已付股息Net cash used by financing activities支付与筹资活动有关现金Net increase ( decrease ) in cash现金的净增（减）Cash balance, January 1, 1997期初现金余额Cash balance, December 31, 1997期末现金余额Schedule of non-cash investing / financing activities非现金投资/筹资活动时间表Common stock issued for building为建房而发行的普通股股票。
Balance sheet
佚名
1.What is balance sheet？
• The balance sheet reports a company's finanical condition as of a point in time .Sometimes, it is called the statement of financial condition.
Decreasd by distributions to owners and unprofitable operations
3.Assets=Liabilities+ Owners' Equity
• Assets: Assets are valuable items owned by a business, whether fully paid for or not. Assets include cash and its equivalents; accounts receivable, or amounts due to be paid to the company; inventories; property, plants and equivalents; and other financial assets, such as deposits or prepayments held by other business. • Liabilities: Liabilities are obligations to nonowners --individuals or organizations with no ownership interest in the company’s trade transactions ---for goods or services. Typical liabilities include accounts payable, payroll, and short- and long-term debt to lenders and investors.
财务报表类中英双语
财务报表类中英双语财务报表是一种用来记录和展示企业财务状况的重要工具。
它提供了有关企业资产、负债、所有者权益、收入和费用等信息的详细记录。
财务报表通常由资产负债表、利润表和现金流量表组成。
以下是对这些财务报表的详细介绍。
1. 资产负债表（Balance Sheet）资产负债表是一份反映企业在特定日期上的资产、负债和所有者权益的报表。
它展示了企业的财务状况，包括企业拥有的资源和应对债务的能力。
资产负债表通常分为两个部分：资产和负债及所有者权益。
资产部分列出了企业拥有的各种资源，如现金、应收账款、存货和固定资产等。
负债及所有者权益部分列出了企业的债务和所有者权益，如应付账款、长期负债和股东权益等。
2. 利润表（Income Statement）利润表是一份用来展示企业在特定期间内收入、费用和净利润的报表。
它反映了企业的经营状况和盈利能力。
利润表通常分为几个部分：营业收入、营业成本、营业费用、营业利润和净利润。
营业收入指的是企业在特定期间内从主营业务活动中获得的收入。
营业成本指的是企业在特定期间内用于生产和销售产品或提供服务的成本。
营业费用指的是企业在特定期间内用于经营活动的费用，如销售费用和管理费用。
营业利润指的是企业在特定期间内从主营业务活动中获得的利润，净利润指的是企业在特定期间内的总利润。
3. 现金流量表（Cash Flow Statement）现金流量表是一份用来展示企业在特定期间内现金流入和流出情况的报表。
它反映了企业的现金流量状况和现金管理能力。
现金流量表通常分为三个部分：经营活动现金流量、投资活动现金流量和筹资活动现金流量。
经营活动现金流量指的是企业在特定期间内从主营业务活动中获得的现金流入和支付的现金流出。
投资活动现金流量指的是企业在特定期间内进行的投资活动所产生的现金流入和支付的现金流出。
筹资活动现金流量指的是企业在特定期间内进行的筹资活动所产生的现金流入和支付的现金流出。
财务报表的编制和披露是企业财务管理的重要环节，它为企业的内部管理、外部投资者和其他利益相关方提供了重要的信息。