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 shares dividend
提取任意盈余公积Appropriation of discretionary surplus reserve
应付普通股股利Appropriation of ordinary shares dividend
转作资本(或股本)的普通股股利Transfer from ordinary shares 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 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 in 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 in accounting estimates
5. 债务重组损失Losses from debt restructuring
【来源：中国财税网】
