新会计准则财务报表-中英文资产负债表Balance Sheet会企01表编制单位: (Company Name) At December of 2010 年月日单位: (Unit) 资产 Assets 期末余额年初余额负债与所有者权益 Liabilities and 期末余额年初余额2010 2009 Shareholders’ Equity 2010 2009RMB ‘000 RMB’ 000 RMB ‘000 RMB’ 000 流动资产:Current Assets 流动负债:Current Liabilities现金 Cash (and cash equivalent) 短期借款 Short term borrowings Assets: Liabilities交易性金融资产(短期投资) 交易性金融负债 Marketable Cash +500 MarketableMarketable securities (short-term Securities (liabilities) Marketable securities investments) securities +500 (repo -500 contract)应收票据 Bills receivables 应付票据 Bills payables应收账款 Accounts receivables 应付账款 Accounts payables (trade (trade receivables) (A/R) payables) (A/P)减:坏账准备 Less: Bad debt 预收账款 Advances from customers provisions应收账款净额 Accounts 应付职工薪酬 Salary payables receivables, net预付账款 Prepaid expenses 应交税费 Tax payables (prepayments)其他应收款 Other receivables 应付股利 Dividend payables存货 Inventories 应付利息 Interest payables其他流动资产 Other current 其他应付款 Other payables assets流动资产合计 Total Current 一年内到期的非流动负债Current portion of non-current Assetsliabilities非流动资产: Non-current Assets 其他流动负债 Other currentliabilities可供出售金融资产流动负债合计 Total Current Available-for-sale securities Liabilities持有至到期投资非流动负债: Non-current Liabilities Hold-to-maturity securities长期应收款 Long term 长期借款 Long term borrowings receivables长期股权投资 Long term 应付债券 Bonds payables investments投资性房地产 Investment 长期应付款 Long term payables properties 固定资产原值 Fixed assets, 专项应付款 Ear-marked payables gross 减:累计折旧 Less: 预计负债 Contingent liabilities Accumulated depreciation固定资产净值 Fixed assets, net 递延所得税负债 Deferred taxliabilities固定资产清理 Fixed assets for 其他非流动负债 Other non-currentdisposal liabilities在建工程 Construction in 非流动负债合计 Total progress (CIP) non-current liabilities无形资产 Intangible assets 负债合计 Total Liabilities开发支出 Development costs 所有者权益:Shareholders’ Equity商誉 Goodwill 实收资本(或股本) Paid-in capital长期待摊费用 Expenses for 资本公积 Capital reserve long term amortization递延所得税资产 Deferred tax 减:库存股 Less: Treasury stocks其他非流动资产 Other 盈余公积 Earnings reserve non-current assets 非流动资产合计 Total 未分配利润 Retained earnings Non-current Assets 资产合计 Total Assets 所有者权益合计 Totalshareholders’ equity负债与所有者权益合计 TotalLiabilities and Shareholders’ Equity利润表 Income Statement会企02表编制单位: 年月日单位:Company Name: At December of 2010 Unit:项目Items 期末余额年初余额2010 2009RMB ‘000 RMB’ 000一、营业收入 Operating Revenue减:营业成本 Less: Cost of goods sold营业税金及附加 Sales taxes and surcharges销售费用 Selling expenses管理费用 G & A expenses财务费用 Financial cost资产减值损失 Assets impairments加:公允价值变动收益,+、,,Add: Gains/losses on fair value changes 投资收益,+、,,Income from investments二、主营业务利润 Operating Profit加:营业外收入 Add: Non-operating income减:营业外支出 Less: Non-operating expenses其中:非流动资产处置损失 Of which: Losses on non-current assets disposal三、利润总额 Profit Before Tax减:所得税 Less: Income tax四、净利润 Net Profit现金流量表 Cash Flow Statement会企03表编制单位: 年月日单位: Company Name: At December of 2010 Unit:项目Items 2010RMB ‘000 一、经营活动产生的现金流量 Cash flows from operating activities 收到销售商品、提供劳务受到的现金 Cash received from sale of products and services 收到的税费返还 Cash received from tax rebate 收到其他与经营活动相关的现金 Cash received from other operating activities 经营活动现金流入小计 Total cash inflows from operating activities 购买商品、接受劳务支付的现金Purchase of raw materials and services 支付各项税费Payments of taxes and surcharges 支付其他与经营活动相关的现金Payments for other operating activities现金流出小计 Total cash outflows经营活动产生的现金流量净额 Net cash flows from operating activities 二、投资活动产生的现金流量 Cash flows from investment activities 收回投资收到的现金 Proceeds from disposal of investments 取得投资收益收到的现金 Cash received from investments 处置固定资产、无形资产、其他资产所收到的现金净额 Proceeds from disposal of fixed assets, intangible assets and other assets收到的其他与投资活动相关的现金 Cash received from other investment activities投资活动现金流入小计 Total cash inflows from investment activities 购建固定资产、无形资产、其他资产支付的现金 Purchase of fixed assets, intangible assets and other assets投资支付的现金 Increase in investments支付的其他与投资活动相关的现金 Payments for other investmentactivities投资活动现金流出小计 Total cash outflows from investment activities 投资活动产生的现金流量净额 Net cash flows from investment activities 三、筹资活动产生的现金流量 Cash flows from financing activities吸收投资收到的现金 Capital contributions from investors取得借款收到的现金 Proceeds from interest-bearing loans (borrowings) 收到的其他与筹资活动相关的现金 Proceeds from other financingactivities筹资活动现金流入小计 Total cash inflows from financing activities 偿还债务所支付的现金 Repayments of interest-bearing loans (borrowings)分配股利利润或偿还利息支付的现金 Dividend paid or interest paid支付的其他与筹资活动相关的现金 Payments for other financingactivities筹资活动现金流出小计 Total cash outflows from financing activities 筹资活动产生的现金流量净额 Net cash flows from financing activities 四、汇率变动对现金的影响 Effect of changes in foreign exchange rate 五、现金及现金等价物增加净额 Net increase in cash and cash equivalents 加:期初现金及现金等价物余额 Add: Cash and cash equivalents at beginning of year 六、期末现金及现金等价物余额 Cash and cash equivalents at end of year。