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资产负债表Balance Sheets

Date

资产

Assets

流动资产

Current assets:

货币资金

Bank and Cash

短期投资

Current Investment

Inventories

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

Less: Bad debt provision for Account receivable

减：应收账款坏账准备

Net bal of Account receivable

应收账款净额

Other receivable

其他应收款

Less: Bad debt provision for Other receivable

减：其他应收款坏账准备

Net bal of Other receivable

其他应收款净额

Prepayment

预付账款

Subsidy receivable

应收补贴款

Inventory

存货

Less: Provision for Inventory

减：存货跌价准备

Net bal of Inventory

存货净额

Amount due from customer for contract work

已完工尚未结算款

Deferred Expense

待摊费用

Long-term debt investment due within one year

一年内到期的长期债权投资

Finance lease receivables due within one year

一年内到期的应收融资租赁款

Other current assets

其他流动资产

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

Net 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

Liabilities and owner's 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 liabilities

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 owner's equity

Total liabilities and stockholders' 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 share's dividend

提取任意盈余公积

Appropriation of discretionary surplus reserve

应付普通股股利

Appropriation of ordinary share's dividend

转作资本（或股本）的普通股股利

Transfer from ordinary share's dividend to paid in capital

八、未分配利润

Retained profit after appropriation

现金流量表 Cash Flow Statement

一、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

收到的其他与经营活动有关的现金

Cash received relating to other 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 goods or receiving 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

Tax payments

支付的其他与经营活动有关的现金

Cash paid relating to other 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 Flow from Operating Activities

二、投资活动产生的现金流量：

Cash Flow from Investing 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 investments income

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

Cash received relating to other investing 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

Cash payments relating to other investing 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 Investing Activities

三、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

Repayments of borrowings

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

Cash payments relating to other 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

四、汇率变动对现金的影响额

Effect of Foreign Currency Translation

五、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

Impairment losses on assets

固定资产折旧

Depreciation of fixed assets

无形资产摊销

Amortisation of intangible assets

长期待摊费用摊销

Amortisation of long-term deferred expenses

待摊费用减少（减：增加）

Decrease (increase) in deferred expenses

预提费用增加（减：减少）

Increase (decrease) in accrued expenses

处置固定资产、无形资产和其他长期资产的损失（减、收益）

Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets

固定资产报废损失

Losses on write-off of fixed assets

财务费用

Finance expense (income)

投资损失（减、收益）

Losses (gains) arising from investments

递延税款贷款（减、借项）

Deferred tax credit (debit)

存货的减少（减、增加）

Decrease (increase) in inventories

经营性应收项目的减少（减、增加）

Decrease (increase) in receivables under operating activities

经营性应付项目的增加（减、减少）

Increase (decrease) in payables under operating activities

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：

Investing 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 finance 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

Less: 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

Less: 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