GLOSSARY OF FINANCIAL STATEMENTS OF ENTERPRISES

 

目录 TABLE OF CONTENTS

一、企业财务会计报表封面   FINANCIAL REPORT COVER

二、资产负债表  Balance Sheet

三、利润及利润分配表  Profit and Statement of Profit Distribution

补充资料Supplementary Information

四、现金流量表  Cash Flow Statement

现金流量附表Supplementary Information

 

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  Cash and Cash Equivalents

    短期投资  Short-term 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  

Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year

    减：短期投资跌价准备  Deduct: Falling Price Reserve for Short-term Investment

短期投资净额  Net Value of Short-term Investment

    应收票据  Notes Receivable

    应收股利  Dividends Receivable

    应收利息  Interest Receivable

    应收账款  Accounts Receivable

    减：应收账款坏账准备  Deduct: Bad Debt Reserve for Accounts Receivable

    应收账款净额  Net Value of Accounts Receivable

    其他应收款  Other Receivable

    减：其他应收款坏账准备  Deduct: Bad Debt Reserve for Other Receivable

    其他应收款净额  Net Value 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  Deduct: Inventory Falling Price Reserve

    存货净额  Net Value 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 Investment on Bonds Due within One Year

    一年内到期的应收融资租赁款  Financial Lease Receivable 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 Investment on Stocks

    委托贷款  Entrusted Loan

  长期债权投资  Long-term Investment on Bonds

  长期投资合计  Total Long-term Investment

  减：长期股权投资减值准备   

Deduct: Depreciation Reserve for Long-term Investment on Stocks

 

  减：长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Bonds

  减：委托贷款减值准备  Deduct: Depreciation Reserve for Entrusted Loan

  长期投资净额  Net Value of Long-term Investment

  其中：合并价差  Include: Cost-Book Value Differentials

固定资产  Fixed Assets

    固定资产原值 Original Value of Fixed Asset

    减：累计折旧  Deduct: Accumulated Depreciation

    固定资产净值  Net Value of Fixed Assets

    减：固定资产减值准备  Deduct: Depreciation Reserve for Fixed Assets

    固定资产净额 Net Value of Fixed Assets

    工程物资  Project Goods and Material

在建工程  Construction in Progress

减：在建工程减值准备  Deduct: Depreciation Reserve for Construction in Progress

在建工程净额  Net Value of Construction in Progress

    固定资产清理  Disposal of Fixed Assets

  固定资产合计  Total Fixed Assets

无形资产及其他资产  Intangible Assets & Other Assets

    无形资产  Intangible Assets

    减：无形资产减值准备  Deduct: Depreciation Reserve for Intangible Assets

    无形资产净额  Net Value of Intangible Assets

    长期待摊费用  Long-term Deferred Expense

    融资租赁——未担保余值  Financial Lease – Unguaranteed Residual Values

    融资租赁——应收融资租赁款  Financial Lease –Financial Lease Receivable

    其他长期资产  Other Long-term Assets

  无形及其他长期资产合计  Total of Intangible Assets & Other Assets

递延税项  Deferred Tax

递延税款借项  Deferred Tax Debits

资产总计  Total Assets

负债及所有者（或股东）权益  Liability & Owners’ (Shareholders) 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Unearned Receivable

    预收账款  Deposit Received

    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 Accrued Liabilities

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  Special Payable

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 Equity

所有者权益（或股东权益）Owners’(Shareholders) Equity

  实收资本（或股本） Paid-in Capital

  减；已归还投资  Deduct: Investment Returned

  实收资本（或股本）净额  Net Value of Paid-in Capital

  资本公积  Capital Reserves

  盈余公积  Surplus Reserves

    其中：法定公益金  Include: Legal Public Welfare Fund

  未确认投资损失  Unrealized Investment Losses

  未分配利润  Undistributed Profits  

其中：本年利润  Include: Current Year Profit

  外币报表折算差额  Converted Difference in Foreign Currency Statements

所有者（或股东）权益合计  Total Owners’ (Shareholders) Equity

负债及所有者（或股东）权益合计  Total Liability & Owners’ (Shareholders) Equity

 

三、利润及利润分配表  Profit and Statement of Profit Distribution

    主营业务收入  Prime Operating Revenue

        减：主营业务成本  Deduct: Cost of Prime Operating

            主营业务税金及附加   Tax and Associated Charge for Prime Operating 

    主营业务利润（亏损以“—”填列）   Prime Operating  Profit  (— means loss)

        加：其他业务收入  Add: Other Operating Revenue

        减：其他业务支出  Deduct: Other Operating Expense

        减：营业费用  Operating Expenses

            管理费用  Administrative Expenses

            财务费用  Finance Charge

    营业利润（亏损以“—”填列）  Operating Profit ( - means loss)

        加：投资收益（亏损以“—”填列）  Add: Investment Income

补贴收入  Subsidize Revenue      营业外收入  Non-Operating Income

        减：营业外支出  Deduct: Non-Operating Expense

    利润总额（亏损总额以“—”填列） Total Profit ( - means loss)

减：所得税 Deduct: Income Tax   少数股东损益 Minority Gain and Loss

        加：未确认投资损失  Add:  Unrealized Investment Losses

    净利润（净亏损以“—”填列）Net Profit ( - means loss)

        加：年初未分配利润  Add: Undistributed Profits at the Beginning of the Year

            其他转入  Other Transfer-in

    可供分配的利润  Profit Available for Distribution (- means loss)

        减：提取法定盈余公积  Deduct: Withdrawal Legal Surplus

            提取法定公益金  Withdrawal Legal Public Welfare Fund

提取职工奖励及福利基金Withdrawal Stuff and Workers’ Bonus and Welfare Fund

            提取储备基金  Withdrawal Reserve Fund

            提取企业发展基金  Withdrawal Reserve for Business Expansion

            利润归还投资  Profit Capitalized on Return of Investment

    可供投资者分配的利润  Profit Available for Owners’ Distribution

        减：应付优先股股利  Deduct: 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 to Assets (or Stock)

未分配利润  Undistributed Profit

 

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 Investments

2． 自然灾害发生损失  Losses from Natural Disaster

3． 会计政策变更增加（或减少）利润总额  

 Increase (Decrease) in Profit Due to Changes of Accounting Policies

 

4． 会计估计变更增加（或减少）利润总额  

 Increase (Decrease) in Profit Due to Changes of  Accounting Estimates

 

5． 债务重组损失  Losses from Debt Restructuring

 

四、现金流量表  Cash Flow Statement

1、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 and Levies

    收到的其他与经营活动有关的现金 Other Cash Received Relating to 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 Commodities and 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  Payments of All Types of Taxes

    支付的其他与经营活动有关的现金   Other Cash Paid Relating to 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 Flows from Operating Activities

2、投资活动产生的现金流量：  Cash Flow from Investment 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 Returns on Investments

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

Other  Cash Received Relating to Investment 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 Other Cash Payments Relating to Investment 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 Investment Activities

 

3、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  Cash Repayments of Amount Borrowed

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Other Cash Payments Relating to 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

 

4、汇率变动对现金的影响额  Effect of Foreign Exchange Rate Changes on Cash

5、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  Add: Provision of Asset Impairment

        固定资产折旧  Depreciation of Fixed Assets

        无形资产摊销  Amortization of Intangible Assets

        长期待摊费用摊销  Amortization of Long-term Deferred Expenses

        待摊费用减少（减：增加）Decrease in Deferred Expenses (deduct: increase)

        预提费用增加（减：减少）Increase in Accrued Expenses (deduct: decrease)

 处置固定资产、无形资产和其他长期资产的损失（减、收益）

 Losses on Disposal of Fixed Assets, Intangible Assets and Other Long-term Assets (Deduct: Gains)

        固定资产报废损失Losses on Disposal of Fixed Assets

        财务费用 Financial Expense (Income)

        投资损失（减、收益）Losses Arising from Investments (Deduct: Gains)

        递延税款贷款（减、借项）Deferred Tax Credit (Deduct: Debit)

        存货的减少（减、增加）Decrease in Inventories

  经营性应收项目的减少（减、增加）  

Decrease in Receivable under Operating Activities (Deduct: Increase)

 

经营性应付项目的增加（减、减少）

Increase in Payables under Operating Activities  (Deduct: Decrease)

        其他 Others

        经营活动产生的现金流量净额Net Cash Flow from Operating  Activities

2. 不涉及现金收支的投资和筹资活动：   

Investment 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 Financial Leases

3.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 Deduct: 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  Deduct: 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