一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 FINANCIAL REPORT COVER

報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended

所屬月份 Reporting Period

報(bào)出日期 Submit Date

記賬本位幣幣種 Local Reporting Currency

審核人 Verifier

填表人 Preparer

二、資產(chǎn)負(fù)債表 Balance Sheet

資產(chǎn) Assets

流動(dòng)資產(chǎn) Current Assets

貨幣資金 Bank and Cash

短期投資 Current Investment

一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year

減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year

減：投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment

短期投資凈額 Net bal of current investment

應(yīng)收票據(jù) Notes receivable

應(yīng)收股利 Dividend receivable

應(yīng)收利息 Interest receivable

應(yīng)收賬款 Account receivable

減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable

應(yīng)收賬款凈額 Net bal of Account receivable

其他應(yīng)收款 Other receivable

減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable

其他應(yīng)收款凈額 Net bal of Other receivable

預(yù)付賬款 Prepayment

應(yīng)收補(bǔ)貼款 Subsidy receivable

存貨 Inventory

減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory

存貨凈額 Net bal of Inventory

已完工尚未結(jié)算款 Amount due from customer for contract work

待攤費(fèi)用 Deferred Expense

一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year

一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year

其他流動(dòng)資產(chǎn) Other current assets

流動(dòng)資產(chǎn)合計(jì) Total current assets

長期投資 Long-term investment

長期股權(quán)投資 Long-term equity investment

委托貸款 Entrusted loan receivable

長期債權(quán)投資 Long-term debt investment

長期投資合計(jì) Total for long-term investment

減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment

減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment

減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable

長期投資凈額 Net bal of long-term investment

其中：合并價(jià)差 Include: Goodwill (Negative goodwill)

固定資產(chǎn) Fixed assets

固定資產(chǎn)原值 Cost

減：累計(jì)折舊 Less: Accumulated Depreciation

固定資產(chǎn)凈值 Net bal

減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets

固定資產(chǎn)凈額 NBV of fixed assets

工程物資 Material holds for construction of fixed assets

在建工程 Construction in progress

減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress

在建工程凈額 Net bal of construction in progress

固定資產(chǎn)清理 Fixed assets to be disposed of

固定資產(chǎn)合計(jì) Total fixed assets

無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets

無形資產(chǎn) Intangible assets

減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets

無形資產(chǎn)凈額 Net bal of intangible assets

長期待攤費(fèi)用 Long-term deferred expense

融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values

融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables

其他長期資產(chǎn) Other non-current assets

無形及其他長期資產(chǎn)合計(jì) Total other assets & intangible assets

遞延稅項(xiàng) Deferred Tax

遞延稅款借項(xiàng) Deferred Tax assets

資產(chǎn)總計(jì) Total assets

負(fù)債及所有者(或股東)權(quán)益 Liability & Equity

流動(dòng)負(fù)債 Current liability

短期借款 Short-term loans

應(yīng)付票據(jù) Notes payable

應(yīng)付賬款 Accounts payable

已結(jié)算尚未完工款

預(yù)收賬款 Advance from customers

應(yīng)付工資 Payroll payable

應(yīng)付福利費(fèi) Welfare payable

應(yīng)付股利 Dividend payable

應(yīng)交稅金 Taxes payable

其他應(yīng)交款 Other fees payable

其他應(yīng)付款 Other payable

預(yù)提費(fèi)用 Accrued Expense

預(yù)計(jì)負(fù)債 Provision

遞延收益 Deferred Revenue

一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year

其他流動(dòng)負(fù)債 Other current liability

流動(dòng)負(fù)債合計(jì) Total current liability

長期負(fù)債 Long-term liability

長期借款 Long-term loans

應(yīng)付債券 Bonds payable

長期應(yīng)付款 Long-term payable

專項(xiàng)應(yīng)付款 Grants & Subsidies received

其他長期負(fù)債 Other long-term liability

長期負(fù)債合計(jì) Total long-term liability

遞延稅項(xiàng) Deferred Tax

遞延稅款貸項(xiàng) Deferred Tax liabilities

負(fù)債合計(jì) Total liability

少數(shù)股東權(quán)益 Minority interests

所有者權(quán)益(或股東權(quán)益) Owners’ Equity

實(shí)收資本(或股本) Paid in capital

減;已歸還投資 Less: Capital redemption

實(shí)收資本(或股本)凈額 Net bal of Paid in capital

資本公積 Capital Reserves

盈余公積 Surplus Reserves

其中：法定公益金 Include: Statutory reserves

未確認(rèn)投資損失 Unrealised investment losses

未分配利潤 Retained profits after appropriation

其中：本年利潤 Include: Profits for the year

外幣報(bào)表折算差額 Translation reserve

所有者(或股東)權(quán)益合計(jì) Total Equity

負(fù)債及所有者(或股東)權(quán)益合計(jì) Total Liability & Equity

三、利潤及利潤分配表 Income statement and profit appropriation

一、主營業(yè)務(wù)收入 Revenue

減：主營業(yè)務(wù)成本 Less: Cost of Sales

主營業(yè)務(wù)稅金及附加 Sales Tax

二、主營業(yè)務(wù)利潤(虧損以“—”填列) Gross Profit ( - means loss)

加：其他業(yè)務(wù)收入 Add: Other operating income

減：其他業(yè)務(wù)支出 Less: Other operating expense

減：營業(yè)費(fèi)用 Selling & Distribution expense

管理費(fèi)用 G&A expense

財(cái)務(wù)費(fèi)用 Finance expense

三、營業(yè)利潤(虧損以“—”填列) Profit from operation ( - means loss)

加：投資收益(虧損以“—”填列) Add: Investment income

補(bǔ)貼收入 Subsidy Income

營業(yè)外收入 Non-operating income

減：營業(yè)外支出 Less: Non-operating expense

四、利潤總額(虧損總額以“—”填列) Profit before Tax

減：所得稅 Less: Income tax

少數(shù)股東損益 Minority interest

加：未確認(rèn)投資損失 Add: Unrealised investment losses

五、凈利潤(凈虧損以“—”填列) Net profit ( - means loss)

加：年初未分配利潤 Add: Retained profits

其他轉(zhuǎn)入 Other transfer-in

六、可供分配的利潤 Profit available for distribution( - means loss)

減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves

提取法定公益金 Appropriation of statutory welfare fund

提取職工獎(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund

提取儲(chǔ)備基金 Appropriation of reserve fund

提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund

利潤歸還投資 Capital redemption

七、可供投資者分配的利潤 Profit available for owners distribution

減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference shares dividend

提取任意盈余公積 Appropriation of discretionary surplus reserve

應(yīng)付普通股股利 Appropriation of ordinary shares dividend

轉(zhuǎn)作資本(或股本)的普通股股利 Transfer from ordinary shares dividend to paid in capital

八、未分配利潤 Retained profit after appropriation

補(bǔ)充資料： Supplementary Information:

1. 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments

2. 自然災(zāi)害發(fā)生損失 Losses from natural disaster

3. 會(huì)計(jì)政策變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting policies

4. 會(huì)計(jì)估計(jì)變更增加(或減少)利潤總額 Increase (decrease) in profit due to changes in accounting estimates

5. 債務(wù)重組損失 Losses from debt restructuring