科目名称
流动资产: 货币资金 Bank balances and cash 交易性金融资产 Held-for-trading financial assets 应收票据 Notes receivable 应收账款 Accounts receiables 坏账准备-应收账款 Allownances for doubtful debts - accounts receivables 应收账款净额 预付款项 Prepayment 应收利息 Interest receivable 应收股利 Dividends receivable 其他应收款 Other receivables 坏账准备-其他应收款 Allownances for doubtful debts - other receivables 其他应收款净额 存货 Inventories 存货跌价准备 Provision for decline in value 存货净额 一年内到期的非流动资产 Non-current assets due within 1 year 其他流动资产 Other current assets 流动资产合计 非流动资产： 可供出售金融资产 Available for sale investments 持有至到期投资 Held-to-maturity investments 持有至到期投资减值准备 Provision foபைடு நூலகம் impairment of held-to-maturity investments 持有至到期投资净额 长期应收款 Long term receivable 长期股权投资 Long term equity investments 长期股权投资减值准备 Provision for long-term equity investment 长期股权投资净额 投资性房地产 Investment property 固定资产 Fixed assets 累计折旧 Accumulated depreciation 固定资产净值 固定资产减值准备 Impairment of fixed assets 固定资产净额 在建工程 Construction in progress 在建工程减值准备 Impairment of contruction in progress 在建工程净额 工程物资 Materials for constructing fixed assets 固定资产清理 Fixed assets to be disposed of 生产性生物资产 Bearer biological assets 油气资产 Oil and gas assets 无形资产 Intangible assets 开发支出 Development expenditures 商誉 Goodwill 长期待摊费用 Long term deferred expenses 递延所得税资产 Deferred tax assets 其他非流动资产 Other non-current assets 非流动资产合计 资产总计 流动负债: 短期借款 Bank loans - Short term
五、可供投资者分配的利润 利润分配-其他转出 提取法定盈余公积 - statutory surplus reserve 提取任意盈余公积 - discretionary surplus reserve 应付现金股利或利润 - cash dividends 转作股本的股利 - shares dividends converted to capital 回购股份支出 - stock repurchase expense 六、未分配利润 Check
公司1
公司2
交易性金融负债 Held-for-trading financial liabilities 应付票据 Notes payable 应付账款 Accountants payable 预收款项 Adanvances from customers 应付职工薪酬 Employee benefits payable 应交税费 Tax payable 应付利息Interest payable 应付股利 Dividends payable 其他应付款 Other payables 一年内到期的非流动负债 Non-current liabilities due within one year 其他流动负债 Other current liability 流动负债合计 非流动负债: 长期借款 Bank loans - Long term 应付债券 Bonds payable 长期应付款 Long term payables 专项应付款 Specific account payable 预计负债 Provisions 递延所得税负债 Deferred tax liability 其他非流动负债 Other long term liabilities 非流动负债合计 负债合计 所有者权益: 股本 Share capital 资本公积 Capital reserves 库藏股 reasury stock 盈余公积 Surplus reserves 未分配利润 外币报表折算差额 Translation reserve 归属于母公司所有者权益合计 Equity attributable to parent company 少数股东权益 Minority Interests - B/S 所有者权益合计 负债和所有者权益总计 一、营业收入Slaes 减：营业成本 Cost of sales 营业税金及附加 Sales taxes 销售费用 Operating expenses 管理费用 General and administrative expenses 财务费用 Finance costs 资产减值损失 Assets impairment loss 加：公允价值变动收益(损失以"—"号填列) 投资收益 Investment income 二、营业利润(损失以"—"号填列) 加:营业外收入 Non-operating income 减: 营业外支出 Non-operating expenses 三、利润总额(亏损总额以"—"号填列) 减: 所得税费用 Income tax 四、净利润(净亏损以"—"号填列) 减: 少数股东损益Minority Interest - I/S 加: 期初未分配利润 Retained earnings, beginning of the year