资产负债表
Balance Sheet
编制单位 ______年______月________日 单位 元
Prepared by Month_______Date_______Year Monetary unit_______
资产
Assets
行次
Line No
年初数
Beg balance
期末数
End balance
负债者权益(股东权益)
Liabilities & Owners’ (Stockholders’) equity
行次
Line No
年初数
Beg balance
期末数
End balance
流动资产
Current assets
流动负债
Current liabilities
货币资金
Monetary funds
1
38
45
短期款
Shortterm loans
短期投资
Shortterm investment
2
应付票
Notes payable
应收票
Notes receivable
3
68
00
应付账款
Accounts payable
应收股利
Dividend receivable
4
预收账款
Advances from customers
应收利息
Interest receivable
5
应付工资
Accrued payroll
应收账款
Accounts receivable
6
57
05
应付福利费
Welfare expenses payable
应收款
Other receivable
7
88
07
应付股利
Dividend payable
预付账款
Advances to suppliers
8
42
29
应交税金
Taxes payable
应收补贴款
Subsidies receivable
9
应交款
Other payables
存货
Inventories
10
93
50
应付款
Other amounts payable
摊费
Prepaid expenses
11
06
4972224
预提费
Accrued expenses
年期长期债权投资
Longterm debt investment due within a year
21
预计负债
Estimated liabilities
流动资产
Other current assets
24
年期长期负债
Longterm liabilities due within a year
流动资产合计
Subtotal of current assets
31
92
60
流动负债
Other current liabilities
长期投资
Longterm investments
长期股权投资
Longterm equity investment
32
流动负债合计
Subtotal of current liabilities
长期债权投资
Longterm debt investment
34
长期负债：
Longterm liabilities
长期投资合计
Subtotal of long term investment
38
长期款
Longterm borrowings
固定资产
Fixed assets
应付债券
Bonds payable
固定资产原价
Fixed assetscost
39
08
52
长期应付款
Longterm payables
减 累计折旧
Less Accumulated depreciation
40
35
71
专项应付款
Special payables
固定资产净值
Fixed assetsNBV
41
73
81
长期负债
Other longterm liabilities
减 固定资产减值准备
Less Provision for impairment of fixed assets
42
73
81
长期负债合计
Subtotal of longterm liabilities
固定资产净额
Fixed assetsnet
43
73
81
递延税项
Deferred taxes
工程物资
Construction materials
44
递延税款贷项
Deferred tax credit
建工程
Construction in progress
45
负债合计
Total liabilities
固定资产清理
Disposal of fixed assets
46
固定资产合计
Subtotal of fixed assets
50
者权益（股东权益）
Owner’s (Stockholders’) equity
形资产资产
Intangible and other assets
实收资（股）
Paidin capital (or stock)
形资产
Intangible assets
51
减：已投资
Less Investment returned
长期摊资产
Longterm prepayment
52
实收资（股）净额
Paidin capital (or stock) net
长期资产
Other longterm assets
53
资公积
Capital surplus
形资产资产合计
Subtotal of intangible and other assets
60
赢余公积
Surplus reserve
中：法定公益金
Including Statutory public welfare fund
递延税项
Deferred taxes
未分配利润
Undistributed profit
递延税款项
Deferred tax debit
61
者权益（股东权益）合计
Total owner’s (stockholders’) equity
资产总计
Total assets
67
负债者权益（股东权益）合计
Total liabilities & owner’s (stockholders’) equity
利润表
Income Statement
编制单位： ______年______月________日 单位 元
Prepared by Month _______Date_______Year Monetary unit RMB Yuan
项目
Item
行次
Line No
月数
Current month
年累计数
Current year accumulative
营业务收入
I Revenue from main operations
减：营业务成
Less Cost of main operations
营业务税金附加
Taxes and surcharges for main operations
二营业务利润（亏损填列）
II ProfitLoss from main operations
加：业务利润（亏损填列）
Add ProfitLoss from other operations
减：营业费
Less Operating expenses
理费
General and administrative expenses
财务费
Financial expenses
三营业利润（亏损填列）
III Operating profitloss
加： 投资收益（亏损填列）
Add Investment incomelosses
补贴收入
Revenue from subsidies
营业外收入
Nonoperating revenue
减：营业外支出
Less Nonoperating expenditures
四利润总额（亏损填列）
IV IncomeLoss before tax
减：税
Less Income tax
五净利润（亏损填列）
V Net incomeloss
补充资料Supplementary information
项目
Item
年累计数
Current year cumulative
年实际数
Prior year actual
1 出售处理部门投资单位收益
Gain on sale and disposal of a department or an invested enterprise
2 然灾害发生损失
Losses arising from natural disasters
3 会计政策变更增加（减少）利润总额
Increasedecrease in income before tax due to a change in accounting policy
4 会计估计变更增加（减少）利润总额
Increasedecrease in income before tax due to a change in accounting estimate
5 债务重组损失
Losses arising from debt restructurings
6
Others
现金流量表
Cash Flow Statement
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
行次
Line No
金额
Amount
营活动产生现金流量
I Cash flows from operating activities
销售产品提供劳务收现金
Cash received from the sale of goods or rendering of services
收税费返
Refunds of taxes
收营活动关现金
Other cash receipts relating to operating activities
现金流入计
Subtotal of cash inflows
购买商品接受劳务支付现金
Cash paid for goods and services
支付职工职工支付现金
Cash paid to and on behalf of employees
支付项税费
Payments of all types of taxes
支付营活动关现金
Other cash payments relating to operating activities
现金流出计
Subtotal of cash outflows
营活动产生现金流量净额
Net cash flows from operating activities
二投资活动产生现金流量
II Cash flows from investing activities
收回投资收现金
Cash received from return of investments
取投资收益收现金
Cash received from return on investment
处置固定资产形资产长期资产收回现金净额
Net cash received from the sale of fixed assets intangible assets and other longterm assets
收投资活动关现金
Other cash receipts relating to investing activities
现金流入计
Subtotal of cash inflows
购建固定资产形资产长期资产支付现金
Cash paid to acquire fixed assets intangible assets and other longterm assets
投资支付现金
Cash paid to acquire investments
支付投资活动关现金
Other cash payment relating to investing activities
现金流出计
Subtotal of cash outflows
投资活动产生现金流量净额
Net cash flows from investing activities
三筹资活动产生现金流量：
III Cash flows from financing activities
吸收投资收现金
Cash received from investment by others
款收现金
Cash received from borrowings
收筹资活动关现金
Other cash receipts relating to financing activities
现金流入计
Subtotal of cash inflows
偿债务支付现金
Cash payment of amounts borrowed
分配股利利润偿付利息支付现金
Cash paid for distribution of dividends or profits and for interest expense
支付筹资活动关现金
Other cash payments relating to financing activities
现金流出计
Subtotal of cash outflows
筹资活动产生现金流量净额
Net cash flow financing activities
四汇率变动现金影响
IV Effect of changes in foreign exchange rate on cash
五现金现金等价物净增加额
V Net increase in cash and cash equivalents
补充资料
Supplementary Information
行次
Line No
金额
Amount
1 净利润调节营活动现金流量：
Reconciliation of net income to cash flows from operating activities
净利润
Net income
加：计提资产减值准备
Add Provision for impairment of assets
固定资产折旧
Depreciation of fixed assets
形资产摊销
Amortization of intangible assets
长期摊费摊销
Amortization of longterm prepayment
摊费减少（减：增加）
Decrease in prepaid expense (or deduct increase)
预提费增加（减：减少）
Increase of accrued expenses (or deduct decrease)
处置固定资产形资产长期资产损失（减：收益）
Losses on disposal of fixed assets intangible assets and other longterm assets (or deduct gains)
固定资产报废损失
Losses on scrapping of fixed assets
财务费
Financial expenses
投资损失（减：收益）
Investments losses (or deduct gains)
递延税款贷项（减：项）
Deferred tax credit (or deduct debit)
存货减少（减：增加）
Decrease in inventories (or deduct increase)
营性应收项目减少（减：增加）
Decrease in operating payables (or deduct increase)
营性应收项目增加（减：减少）
Increase in operating payables (or deduct decrease)
Other
营活动产生现金流量净额
Net cash flows from operating activities
2 涉现金收支投资筹资活动
Investing and financing activities that do not involve cash receipts and payments
债务转化资
Conversion of debt into capital
年期转换公司债券
Convertible bonds to be expired within one year
融资租入固定资产
Fixed assets under finance lease
3 现金现金等价物净增加情况：
Net increase in cash and can equivalents
现金期末余额
Cash at end of period
减：现金期初余额
Less Cash at the beginning of the period
加：现金等价物期末余额
Plus Cash equivalents at the end of the period
减：现金等价物期初余额
Less Cash equivalents at the beginning of the period
现金现金等价物净增加额
Net increase in cash and cash equivalents
资产减值准备明细表
Statement of Provision for Impairment of Assets
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
年初余额
Beginning balance
年增加数
Increase for current year
年转回数
Reversal for current year
年末余额
Ending balance
坏账准备合计
I Total amounts of bad debts provided
中：应收账款
Including Accounts receivable
应收款
Other receivables
二 短期投资跌价准备合计
II Total amounts of shortterm investments writedown provided
中：股票投资
Including Stock investment
债券投资
Bond investment
三 存货跌价准备合计
Ⅲ Total amounts of inventory writtendown provided
中：库存商品
Including Goods on hand
原材料
Raw materials
四 长期投资减值准备合计
Ⅳ Total amounts provided for impairment of longterm investments
中：长期股权投资
Including Longterm equity investment
长期债权投资
Longterm debt investment
五 固定资产减值准备合计
Ⅴ Total amounts provided for impairment of fixed assets
中：房屋建筑物
Including Buildings and structures
机器设备
Equipment and machinery
六 形资产减值准备
Ⅵ Provision for impairment of intangible assets
中：专利权
Including Patent
商标权
Trade marks
七 建工程减值准备
Ⅶ Provision for impairment of construction in progress
八 委托贷款减值准备
Ⅷ Provision for impairment of designated loan receivable
注：根财会[2003]10号文件规定表已变动请参见第404407页
Note This statement has been revised according to CaiKuai [2003] No 10 by the Ministry of Finance Please refer to page 404 to 407 for details
者权益（股东权益）增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
行次
Line No
年数
Current year
年数
Prior year
实收资（股）：
I Paidin capital (or stock)
年初余额
Beginning balance
1
年增加数
Increase in the current year
2
中：资公积转入
Including Transferin from capital surplus
3
赢余公积转入
Transferin from surplus reserve
4
利润分配转入
Transferin from distribution of profit
5
新增资（股）
Additional capital (or stock)
6
年减少数
Decrease in the current year
10
年末余额
Ending balance
15
二 资公积：
Ⅱ Capital surplus
年初余额
Beginning balance
16
年增加数
Increase in the current year
17
中：资（股）溢价
Including Premium on capital (or stock)
18
接受捐赠非现金资产准备
Reserve of donated noncash assets
19
接受现金捐赠
Receipt of cash donation
20
股权投资准备
Equity investment reserve
21
拨款转入
Transferin from government appropriations
22
外币资折算差额
Foreign currency capital translation difference
23
资公积
Other capital surplus
30
年减少数
Decrease in the current year
40
中：转增资（股）
Including Conversion into capital (or stock)
41
年末余额
Ending balance
45
三 法定意赢余公积：
Ⅲ Statutory and discretionary surplus reserves
年初余额
Beginning balance
46
年增加数
Increase in the current year
47
中：净利润中提取数
Including Amount appropriated from net income
48
中：法定盈余公积
Including Statutory surplus reserve
49
意盈余公积
Discretionary surplus reserve
50
储备基金
Reserve fund
51
企业发展基金
Enterprise expansion fund
52
法定公益金转入数
Transferin from statutory public welfare fund
53
年减少数
Decrease in the current year
54
中：弥补亏损
Including Recovery of losses
55
转增资（股）
Conversion into capital (or stock)
56
分派现金股利利润
Distribution of cash dividend or profit
57
分派股票股利
Distribution of stock dividend
58
年末余额
Ending balance
62
中：法定盈余公积
Including Statutory surplus reserve
63
储备基金
Reserve fund
64
企业发展基金
Enterprise expansion fund
65
四 法定公益金：
Ⅳ Statutory public welfare fund
年初余额
Beginning balance
66
年增加数
Increase in the current year
67
中：净利润中提取数
Including Amount appropriated from net income
68
年减少数
Decrease in the current year
70
中：集体福利支出
Including Collective welfare expenditure
71
年末余额
Ending balance
75
五 未分配里：
Ⅴ Undistributed profit
年初未分配利润
Undistributed profit at the beginning of the year
76
年净利润（净亏损–号填列）
Net income (or losses) for the year
77
年利润分配
Profit distribution for the year
78
年末未分配利润（未弥补亏损–号填列）
Undistributed profitlosses at end of the year
80
应交增值税明细表
VAT Payable Movement Table
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
行次
Line No
月数
Current month
年累计数
Current year cumulative
应交增值税
I Valueadded tax payable
1 年初未抵扣数（–号填列）
Amount not deducted at the beginning of the year
1
×
2 销项税额
Output VAT
2
出口退税
Refund of export duty
3
进项税额转出
Transferout of input VAT
4
转出交增值税
Transferout of overpaid VAT
5
6
7
3 进项税额
Input VAT
8
已交税金
Taxes paid
9
减免税款
VAT deductions and exemptions
10
出口抵减销产品应纳税额
Export duty deductible from taxes payable on domestic sales
11
转出未交增值税
Transferout of unpaid VAT
12
13
14
4 期末未抵扣数（–号填列）
Amount not deducted at the end of the year
15
×
二 未交增值税
Ⅱ Unpaid VAT
1 年初未交数（交数–号填列）
Amount not paid at the beginning of the year
16
×
2 期转入数（交数–号填列）
Transferin for the current period
17
3 期已交数
Amount paid in the current period
18
4 期末未交数（交数–号填列）
Amount not paid at the end of the year
20
×
利润分配表
Statement of Profit Distribution
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
行次
Line No
年实际
Current year actual
年实际
Prior year actual
净利润
I Net income
1
加：年初未分配利润
Add Undistributed profit at the beginning of the year
2
转入
Other transferins
4
二 供分配利润
Ⅱ Profit to be distributed
8
减：提取法定盈余公积
Less Appropriation of statutory surplus reserve
9
提取法定公益金
Appropriation of statutory public welfare fund
10
提取职工奖励福利基金
Appropriation of employee welfare and bonus fund
11
提取储备基金
Appropriation of reserve fund
12
提取企业发展基金
Appropriation of enterprise expansion fund
13
利润投资
Profit capitalized on return of investment
14
三 供投资者分配利润
Ⅲ Profit to be distributed to investor
16
减：应付优先股股利
Less Dividend payable on preferred stock
17
提取意盈余公积
Appropriation of discretionary surplus reserve
18
应付普通股股利
Dividend payable on common stock
19
转作资（股）普通股股利
Common stock dividend converted into capital (stock)
20
四 未分配利润
Ⅳ Undistributed profit
25
分部报表（业务分部）
Business Segment Statement
编制单位： 年度 单位 元
Prepared by Period_____ Monetary unit RMB Yuan
项目
Item
xx业务
Business A
xx业务
Business B
xx业务
Business C
……
……
业务
Other businesses
抵消
Writeoff
未分配项目
Undistributed items
合计
Total
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
营业收入合计
I Total operating revenues
中：外营业收入
Including Revenue from external sales
分部间营业收入
Revenue from intersegment sales
二 销售成合计
Ⅱ Total costs of sales
中：外销售成
Including Cost of external sales
分部间销售成
Cost of intersegment sales
三 期间费合计
Ⅲ Total period expenses
四 营业利润合计
Ⅳ Total operating profit
五 资产总额
Ⅴ Total assets
六 负债总额
Ⅵ Total liabilities
分部报表（区分部）
Geographical Segment Statement
编制单位： 年度 单位 元
Prepared by Period_____ Monetary unit RMB Yuan
项目
Item
xx区
Region A
xx区
Region B
xx区
Region C
……
……
区
Other Regions
抵消
Writeoff
未分配项目
Undistributed items
合计
Total
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
业收入合计
I Total operating revenues
中：外营业收入
Including Revenue from external sales
分部间营业收入
Revenue from intersegment sales
二 销售成合计
Ⅱ Total costs of sales
中：外销售成
Including Cost of external sales
分部间销售成
Cost of intersegment sales
三 期间费合计
Ⅲ Total period expenses
四 营业利润合计
Ⅳ Total operating profit
五 资产总额
Ⅴ Total assets
六负债总额
Ⅵ Total liabilities
见预费contingencies
信证死卷 dead LC
Cover pool 担保池
Pfandbrief 抵押债券
提货担保 shipping guarantee
押品类 collateral subdivision
准贷证 approved loan letter
息 flat rate
CAC Contributory asset charge：资产必报酬
CAPM Capital Asset Pricing Model：资资产定价模型
CU Currency unit：货币单位
DCF Discounted cash flow：折现现金流
EBIT Earnings before interest and tax：息税前利润
EBITDA Earnings before interest tax depreciation and amortization：息税折旧摊销前利润
GN Guidance Note：评估指南
IFRS International Financial Reporting Standard：国际财务报告准
IPR&D Inprocess Research and Development：研发投入
IVS International Valuation Standard：国际评估准
PFI Prospective financial information：预期财务信息
US GAAP US Generally Accepted Accounting Principles：美国公认会计准
WACC Weighted average cost of capital：加权均资成
WARA Weighted average return on assets：加权均资产回报
Compound Annual Growth Rate 年均复合增长率
Cost of Goods Sold 已售商品成
IncrementalCashflow 增量现金流量
MultiPeriodExcessEarnings 期超额收益法
RelieffromRoyalty 权利金节省法
Net operating profit less adjusted tax 税净营业利润
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Balance Sheet
编制单位 ______年______月________日 单位 元
Prepared by Month_______Date_______Year Monetary unit_______
资产
Assets
行次
Line No
年初数
Beg balance
期末数
End balance
负债者权益(股东权益)
Liabilities & Owners’ (Stockholders’) equity
行次
Line No
年初数
Beg balance
期末数
End balance
流动资产
Current assets
流动负债
Current liabilities
货币资金
Monetary funds
1
38
45
短期款
Shortterm loans
短期投资
Shortterm investment
2
应付票
Notes payable
应收票
Notes receivable
3
68
00
应付账款
Accounts payable
应收股利
Dividend receivable
4
预收账款
Advances from customers
应收利息
Interest receivable
5
应付工资
Accrued payroll
应收账款
Accounts receivable
6
57
05
应付福利费
Welfare expenses payable
应收款
Other receivable
7
88
07
应付股利
Dividend payable
预付账款
Advances to suppliers
8
42
29
应交税金
Taxes payable
应收补贴款
Subsidies receivable
9
应交款
Other payables
存货
Inventories
10
93
50
应付款
Other amounts payable
摊费
Prepaid expenses
11
06
4972224
预提费
Accrued expenses
年期长期债权投资
Longterm debt investment due within a year
21
预计负债
Estimated liabilities
流动资产
Other current assets
24
年期长期负债
Longterm liabilities due within a year
流动资产合计
Subtotal of current assets
31
92
60
流动负债
Other current liabilities
长期投资
Longterm investments
长期股权投资
Longterm equity investment
32
流动负债合计
Subtotal of current liabilities
长期债权投资
Longterm debt investment
34
长期负债：
Longterm liabilities
长期投资合计
Subtotal of long term investment
38
长期款
Longterm borrowings
固定资产
Fixed assets
应付债券
Bonds payable
固定资产原价
Fixed assetscost
39
08
52
长期应付款
Longterm payables
减 累计折旧
Less Accumulated depreciation
40
35
71
专项应付款
Special payables
固定资产净值
Fixed assetsNBV
41
73
81
长期负债
Other longterm liabilities
减 固定资产减值准备
Less Provision for impairment of fixed assets
42
73
81
长期负债合计
Subtotal of longterm liabilities
固定资产净额
Fixed assetsnet
43
73
81
递延税项
Deferred taxes
工程物资
Construction materials
44
递延税款贷项
Deferred tax credit
建工程
Construction in progress
45
负债合计
Total liabilities
固定资产清理
Disposal of fixed assets
46
固定资产合计
Subtotal of fixed assets
50
者权益（股东权益）
Owner’s (Stockholders’) equity
形资产资产
Intangible and other assets
实收资（股）
Paidin capital (or stock)
形资产
Intangible assets
51
减：已投资
Less Investment returned
长期摊资产
Longterm prepayment
52
实收资（股）净额
Paidin capital (or stock) net
长期资产
Other longterm assets
53
资公积
Capital surplus
形资产资产合计
Subtotal of intangible and other assets
60
赢余公积
Surplus reserve
中：法定公益金
Including Statutory public welfare fund
递延税项
Deferred taxes
未分配利润
Undistributed profit
递延税款项
Deferred tax debit
61
者权益（股东权益）合计
Total owner’s (stockholders’) equity
资产总计
Total assets
67
负债者权益（股东权益）合计
Total liabilities & owner’s (stockholders’) equity
利润表
Income Statement
编制单位： ______年______月________日 单位 元
Prepared by Month _______Date_______Year Monetary unit RMB Yuan
项目
Item
行次
Line No
月数
Current month
年累计数
Current year accumulative
营业务收入
I Revenue from main operations
减：营业务成
Less Cost of main operations
营业务税金附加
Taxes and surcharges for main operations
二营业务利润（亏损填列）
II ProfitLoss from main operations
加：业务利润（亏损填列）
Add ProfitLoss from other operations
减：营业费
Less Operating expenses
理费
General and administrative expenses
财务费
Financial expenses
三营业利润（亏损填列）
III Operating profitloss
加： 投资收益（亏损填列）
Add Investment incomelosses
补贴收入
Revenue from subsidies
营业外收入
Nonoperating revenue
减：营业外支出
Less Nonoperating expenditures
四利润总额（亏损填列）
IV IncomeLoss before tax
减：税
Less Income tax
五净利润（亏损填列）
V Net incomeloss
补充资料Supplementary information
项目
Item
年累计数
Current year cumulative
年实际数
Prior year actual
1 出售处理部门投资单位收益
Gain on sale and disposal of a department or an invested enterprise
2 然灾害发生损失
Losses arising from natural disasters
3 会计政策变更增加（减少）利润总额
Increasedecrease in income before tax due to a change in accounting policy
4 会计估计变更增加（减少）利润总额
Increasedecrease in income before tax due to a change in accounting estimate
5 债务重组损失
Losses arising from debt restructurings
6
Others
现金流量表
Cash Flow Statement
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
行次
Line No
金额
Amount
营活动产生现金流量
I Cash flows from operating activities
销售产品提供劳务收现金
Cash received from the sale of goods or rendering of services
收税费返
Refunds of taxes
收营活动关现金
Other cash receipts relating to operating activities
现金流入计
Subtotal of cash inflows
购买商品接受劳务支付现金
Cash paid for goods and services
支付职工职工支付现金
Cash paid to and on behalf of employees
支付项税费
Payments of all types of taxes
支付营活动关现金
Other cash payments relating to operating activities
现金流出计
Subtotal of cash outflows
营活动产生现金流量净额
Net cash flows from operating activities
二投资活动产生现金流量
II Cash flows from investing activities
收回投资收现金
Cash received from return of investments
取投资收益收现金
Cash received from return on investment
处置固定资产形资产长期资产收回现金净额
Net cash received from the sale of fixed assets intangible assets and other longterm assets
收投资活动关现金
Other cash receipts relating to investing activities
现金流入计
Subtotal of cash inflows
购建固定资产形资产长期资产支付现金
Cash paid to acquire fixed assets intangible assets and other longterm assets
投资支付现金
Cash paid to acquire investments
支付投资活动关现金
Other cash payment relating to investing activities
现金流出计
Subtotal of cash outflows
投资活动产生现金流量净额
Net cash flows from investing activities
三筹资活动产生现金流量：
III Cash flows from financing activities
吸收投资收现金
Cash received from investment by others
款收现金
Cash received from borrowings
收筹资活动关现金
Other cash receipts relating to financing activities
现金流入计
Subtotal of cash inflows
偿债务支付现金
Cash payment of amounts borrowed
分配股利利润偿付利息支付现金
Cash paid for distribution of dividends or profits and for interest expense
支付筹资活动关现金
Other cash payments relating to financing activities
现金流出计
Subtotal of cash outflows
筹资活动产生现金流量净额
Net cash flow financing activities
四汇率变动现金影响
IV Effect of changes in foreign exchange rate on cash
五现金现金等价物净增加额
V Net increase in cash and cash equivalents
补充资料
Supplementary Information
行次
Line No
金额
Amount
1 净利润调节营活动现金流量：
Reconciliation of net income to cash flows from operating activities
净利润
Net income
加：计提资产减值准备
Add Provision for impairment of assets
固定资产折旧
Depreciation of fixed assets
形资产摊销
Amortization of intangible assets
长期摊费摊销
Amortization of longterm prepayment
摊费减少（减：增加）
Decrease in prepaid expense (or deduct increase)
预提费增加（减：减少）
Increase of accrued expenses (or deduct decrease)
处置固定资产形资产长期资产损失（减：收益）
Losses on disposal of fixed assets intangible assets and other longterm assets (or deduct gains)
固定资产报废损失
Losses on scrapping of fixed assets
财务费
Financial expenses
投资损失（减：收益）
Investments losses (or deduct gains)
递延税款贷项（减：项）
Deferred tax credit (or deduct debit)
存货减少（减：增加）
Decrease in inventories (or deduct increase)
营性应收项目减少（减：增加）
Decrease in operating payables (or deduct increase)
营性应收项目增加（减：减少）
Increase in operating payables (or deduct decrease)
Other
营活动产生现金流量净额
Net cash flows from operating activities
2 涉现金收支投资筹资活动
Investing and financing activities that do not involve cash receipts and payments
债务转化资
Conversion of debt into capital
年期转换公司债券
Convertible bonds to be expired within one year
融资租入固定资产
Fixed assets under finance lease
3 现金现金等价物净增加情况：
Net increase in cash and can equivalents
现金期末余额
Cash at end of period
减：现金期初余额
Less Cash at the beginning of the period
加：现金等价物期末余额
Plus Cash equivalents at the end of the period
减：现金等价物期初余额
Less Cash equivalents at the beginning of the period
现金现金等价物净增加额
Net increase in cash and cash equivalents
资产减值准备明细表
Statement of Provision for Impairment of Assets
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
年初余额
Beginning balance
年增加数
Increase for current year
年转回数
Reversal for current year
年末余额
Ending balance
坏账准备合计
I Total amounts of bad debts provided
中：应收账款
Including Accounts receivable
应收款
Other receivables
二 短期投资跌价准备合计
II Total amounts of shortterm investments writedown provided
中：股票投资
Including Stock investment
债券投资
Bond investment
三 存货跌价准备合计
Ⅲ Total amounts of inventory writtendown provided
中：库存商品
Including Goods on hand
原材料
Raw materials
四 长期投资减值准备合计
Ⅳ Total amounts provided for impairment of longterm investments
中：长期股权投资
Including Longterm equity investment
长期债权投资
Longterm debt investment
五 固定资产减值准备合计
Ⅴ Total amounts provided for impairment of fixed assets
中：房屋建筑物
Including Buildings and structures
机器设备
Equipment and machinery
六 形资产减值准备
Ⅵ Provision for impairment of intangible assets
中：专利权
Including Patent
商标权
Trade marks
七 建工程减值准备
Ⅶ Provision for impairment of construction in progress
八 委托贷款减值准备
Ⅷ Provision for impairment of designated loan receivable
注：根财会[2003]10号文件规定表已变动请参见第404407页
Note This statement has been revised according to CaiKuai [2003] No 10 by the Ministry of Finance Please refer to page 404 to 407 for details
者权益（股东权益）增减变动表
Statement of Changes in Owner’s (Stockholder’s) Equity
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
行次
Line No
年数
Current year
年数
Prior year
实收资（股）：
I Paidin capital (or stock)
年初余额
Beginning balance
1
年增加数
Increase in the current year
2
中：资公积转入
Including Transferin from capital surplus
3
赢余公积转入
Transferin from surplus reserve
4
利润分配转入
Transferin from distribution of profit
5
新增资（股）
Additional capital (or stock)
6
年减少数
Decrease in the current year
10
年末余额
Ending balance
15
二 资公积：
Ⅱ Capital surplus
年初余额
Beginning balance
16
年增加数
Increase in the current year
17
中：资（股）溢价
Including Premium on capital (or stock)
18
接受捐赠非现金资产准备
Reserve of donated noncash assets
19
接受现金捐赠
Receipt of cash donation
20
股权投资准备
Equity investment reserve
21
拨款转入
Transferin from government appropriations
22
外币资折算差额
Foreign currency capital translation difference
23
资公积
Other capital surplus
30
年减少数
Decrease in the current year
40
中：转增资（股）
Including Conversion into capital (or stock)
41
年末余额
Ending balance
45
三 法定意赢余公积：
Ⅲ Statutory and discretionary surplus reserves
年初余额
Beginning balance
46
年增加数
Increase in the current year
47
中：净利润中提取数
Including Amount appropriated from net income
48
中：法定盈余公积
Including Statutory surplus reserve
49
意盈余公积
Discretionary surplus reserve
50
储备基金
Reserve fund
51
企业发展基金
Enterprise expansion fund
52
法定公益金转入数
Transferin from statutory public welfare fund
53
年减少数
Decrease in the current year
54
中：弥补亏损
Including Recovery of losses
55
转增资（股）
Conversion into capital (or stock)
56
分派现金股利利润
Distribution of cash dividend or profit
57
分派股票股利
Distribution of stock dividend
58
年末余额
Ending balance
62
中：法定盈余公积
Including Statutory surplus reserve
63
储备基金
Reserve fund
64
企业发展基金
Enterprise expansion fund
65
四 法定公益金：
Ⅳ Statutory public welfare fund
年初余额
Beginning balance
66
年增加数
Increase in the current year
67
中：净利润中提取数
Including Amount appropriated from net income
68
年减少数
Decrease in the current year
70
中：集体福利支出
Including Collective welfare expenditure
71
年末余额
Ending balance
75
五 未分配里：
Ⅴ Undistributed profit
年初未分配利润
Undistributed profit at the beginning of the year
76
年净利润（净亏损–号填列）
Net income (or losses) for the year
77
年利润分配
Profit distribution for the year
78
年末未分配利润（未弥补亏损–号填列）
Undistributed profitlosses at end of the year
80
应交增值税明细表
VAT Payable Movement Table
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
行次
Line No
月数
Current month
年累计数
Current year cumulative
应交增值税
I Valueadded tax payable
1 年初未抵扣数（–号填列）
Amount not deducted at the beginning of the year
1
×
2 销项税额
Output VAT
2
出口退税
Refund of export duty
3
进项税额转出
Transferout of input VAT
4
转出交增值税
Transferout of overpaid VAT
5
6
7
3 进项税额
Input VAT
8
已交税金
Taxes paid
9
减免税款
VAT deductions and exemptions
10
出口抵减销产品应纳税额
Export duty deductible from taxes payable on domestic sales
11
转出未交增值税
Transferout of unpaid VAT
12
13
14
4 期末未抵扣数（–号填列）
Amount not deducted at the end of the year
15
×
二 未交增值税
Ⅱ Unpaid VAT
1 年初未交数（交数–号填列）
Amount not paid at the beginning of the year
16
×
2 期转入数（交数–号填列）
Transferin for the current period
17
3 期已交数
Amount paid in the current period
18
4 期末未交数（交数–号填列）
Amount not paid at the end of the year
20
×
利润分配表
Statement of Profit Distribution
编制单位： 年度 单位 元
Prepared by Period_________ Monetary unit RMB Yuan
项目
Item
行次
Line No
年实际
Current year actual
年实际
Prior year actual
净利润
I Net income
1
加：年初未分配利润
Add Undistributed profit at the beginning of the year
2
转入
Other transferins
4
二 供分配利润
Ⅱ Profit to be distributed
8
减：提取法定盈余公积
Less Appropriation of statutory surplus reserve
9
提取法定公益金
Appropriation of statutory public welfare fund
10
提取职工奖励福利基金
Appropriation of employee welfare and bonus fund
11
提取储备基金
Appropriation of reserve fund
12
提取企业发展基金
Appropriation of enterprise expansion fund
13
利润投资
Profit capitalized on return of investment
14
三 供投资者分配利润
Ⅲ Profit to be distributed to investor
16
减：应付优先股股利
Less Dividend payable on preferred stock
17
提取意盈余公积
Appropriation of discretionary surplus reserve
18
应付普通股股利
Dividend payable on common stock
19
转作资（股）普通股股利
Common stock dividend converted into capital (stock)
20
四 未分配利润
Ⅳ Undistributed profit
25
分部报表（业务分部）
Business Segment Statement
编制单位： 年度 单位 元
Prepared by Period_____ Monetary unit RMB Yuan
项目
Item
xx业务
Business A
xx业务
Business B
xx业务
Business C
……
……
业务
Other businesses
抵消
Writeoff
未分配项目
Undistributed items
合计
Total
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
营业收入合计
I Total operating revenues
中：外营业收入
Including Revenue from external sales
分部间营业收入
Revenue from intersegment sales
二 销售成合计
Ⅱ Total costs of sales
中：外销售成
Including Cost of external sales
分部间销售成
Cost of intersegment sales
三 期间费合计
Ⅲ Total period expenses
四 营业利润合计
Ⅳ Total operating profit
五 资产总额
Ⅴ Total assets
六 负债总额
Ⅵ Total liabilities
分部报表（区分部）
Geographical Segment Statement
编制单位： 年度 单位 元
Prepared by Period_____ Monetary unit RMB Yuan
项目
Item
xx区
Region A
xx区
Region B
xx区
Region C
……
……
区
Other Regions
抵消
Writeoff
未分配项目
Undistributed items
合计
Total
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
年
Current year
年
Prior year
业收入合计
I Total operating revenues
中：外营业收入
Including Revenue from external sales
分部间营业收入
Revenue from intersegment sales
二 销售成合计
Ⅱ Total costs of sales
中：外销售成
Including Cost of external sales
分部间销售成
Cost of intersegment sales
三 期间费合计
Ⅲ Total period expenses
四 营业利润合计
Ⅳ Total operating profit
五 资产总额
Ⅴ Total assets
六负债总额
Ⅵ Total liabilities
见预费contingencies
信证死卷 dead LC
Cover pool 担保池
Pfandbrief 抵押债券
提货担保 shipping guarantee
押品类 collateral subdivision
准贷证 approved loan letter
息 flat rate
CAC Contributory asset charge：资产必报酬
CAPM Capital Asset Pricing Model：资资产定价模型
CU Currency unit：货币单位
DCF Discounted cash flow：折现现金流
EBIT Earnings before interest and tax：息税前利润
EBITDA Earnings before interest tax depreciation and amortization：息税折旧摊销前利润
GN Guidance Note：评估指南
IFRS International Financial Reporting Standard：国际财务报告准
IPR&D Inprocess Research and Development：研发投入
IVS International Valuation Standard：国际评估准
PFI Prospective financial information：预期财务信息
US GAAP US Generally Accepted Accounting Principles：美国公认会计准
WACC Weighted average cost of capital：加权均资成
WARA Weighted average return on assets：加权均资产回报
Compound Annual Growth Rate 年均复合增长率
Cost of Goods Sold 已售商品成
IncrementalCashflow 增量现金流量
MultiPeriodExcessEarnings 期超额收益法
RelieffromRoyalty 权利金节省法
Net operating profit less adjusted tax 税净营业利润
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