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 | 负债和所有者权益(或股东权益) 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 | 短期借款 Short-term loans | |||
| 短期投资 Short-term investment | 2 | 应付票据 Notes payable | |||||
| 应收票据 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 | |||
| 其他应收款 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 | 其他应交款 Other payables | |||||
| 存货 Inventories | 10 | .93 | .50 | 其他应付款 Other amounts payable | |||
| 待摊费用 Prepaid expenses | 11 | .06 | 49722.24 | 预提费用 Accrued expenses | |||
| 一年内到期的长期债权投资 Long-term debt investment due within a year | 21 | 预计负债 Estimated liabilities | |||||
| 其他流动资产 Other current assets | 24 | 一年内到期的长期负债 Long-term liabilities due within a year | |||||
| 流动资产合计 Sub-total of current assets | 31 | .92 | .60 | 其他流动负债 Other current liabilities | |||
| 长期投资: Long-term investments: | |||||||
| 长期股权投资 Long-term equity investment | 32 | 流动负债合计 Sub-total of current liabilities | |||||
| 长期债权投资 Long-term debt investment | 34 | 长期负债： Long-term liabilities | |||||
| 长期投资合计 Sub-total of long term investment | 38 | 长期借款 Long-term borrowings |
| Fixed assets: | 应付债券 Bonds payable | ||||||
| 固定资产原价 Fixed assets-cost | 39 | .08 | .52 | 长期应付款 Long-term 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 assets-NBV | 41 | .73 | .81 | 其他长期负债 Other long-term 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 Sub-total of long-term liabilities | |||
| 固定资产净额 Fixed assets-net | 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 | |||||
| 在建工程 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 Sub-total of fixed assets | 50 | 所有者权益（或股东权益） Owner’s (Stockholders’) equity | |||||
| 无形资产及其他资产 Intangible and other assets | 实收资本（或股本） Paid-in capital (or stock) | ||||||
| 无形资产 Intangible assets | 51 | 减：已归还投资 Less: Investment returned | |||||
| 长期待摊资产 Long-term prepayment | 52 | 实收资本（或股本）净额 Paid-in capital (or stock) - net | |||||
| 其他长期资产 Other long-term assets | 53 | 资本公积 Capital surplus | |||||
| 无形资产及其他资产合计 Sub-total of intangible and other assets | 60 | 赢余公积 Surplus reserve | |||||
| 其中：法定公益金 Including: Statutory public welfare fund | |||||||
| 递延税项: Deferred taxes: | 未分配利润 Undistributed profit | ||||||
| 递延税款借项 Deferred tax debit | 61 | 所有者权益（或股东权益）合计 Total owner’s (stockholders’) equity | |||||
| 资产总计 Total assets | 67 | 负债和所有者权益（或股东权益）合计 Total liabilities & owner’s (stockholders’) equity |
Income Statement
编制单位： 年______月________日 单位: 元
PMonth: _______Date:_______Year Monetary unit: RMB Yuan
项目
| Item | 行次 Line No. | 本月数 Current month | 本年累计数 Current year accumulative |
| 一、主营业务收入 I. Revenue from main operations | |||
| 减：主营业务成本 Less: Cost of main operations | |||
| 主营业务税金及附加 Taxes and surcharges for main operations | |||
| 二、主营业务利润（亏损以“-”填列） II. Profit/Loss from main operations | |||
| 加：其他业务利润（亏损以“-”填列） Add: Profit/Loss from other operations | |||
| 减：营业费用 Less: Operating expenses | |||
| 管理费用 General and administrative expenses | |||
| 财务费用 Financial expenses | |||
| 三、营业利润（亏损以“-”填列） III. Operating profit/loss | |||
| 加： 投资收益（亏损以“-”填列） Add: Investment income/losses | |||
| 补贴收入 | |||
| 营业外收入 | |||
| 减：营业外支出 Less: Non-operating expenditures | |||
| 四、利润总额（亏损以“-”填列） IV. Income/Loss before tax | |||
| 减：所得税 Less: Income tax | |||
| 五、净利润（亏损以“-”填列） V. Net income/loss |
项目
| Item | 本年累计数 Current year cumulative | 上年实际数 Prior year actual |
| 1.出售、处理部门或被投资单位所得收益 Gain on sale and disposal of a department or an invested enterprise | ||
| 2. 自然灾害发生的损失 Losses arising from natural disasters | ||
| 3. 会计变更增加（或减少）利润总额 Increase/decrease in income before tax due to a change in accounting policy | ||
| 4. 会计估计变更增加（或减少）利润总额 Increase/decrease in income before tax due to a change in accounting estimate | ||
| 5. 债务重组损失 Losses arising from debt restructurings | ||
| 6. 其他 Others |
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 |
| 一、经营活动产生的现金流量 I. Cash flows from operating activities | ||
| 销售产品、提供劳务收到的现金 Cash received from the sale of goods or rendering of 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 Other cash receipts relating to 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 and services | ||
| 支付给职工及为职工支付的现金 Cash paid to and on behalf of employees | ||
| 支付的各项税费 Payments of all types of taxes | ||
| 支付的其他与经营活动有关的现金 Other cash payments relating to 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 flows from operating activities | ||
| 二、投资活动产生的现金流量 II. Cash flows from investing activities | ||
| 收回投资所收到的现金 Cash received from return of investments | ||
| 取得投资收益所收到的现金 Cash received from return on investment | ||
| 处置固定资产、无形资产和其他长期资产所收回的现金净额 Net cash received from the sale of fixed assets, intangible assets and other long-term assets | ||
| 收到的其他与投资活动有关的现金 Other cash receipts relating to 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 |
| Other cash payment relating to 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 flows from investing activities | ||
| 三、筹资活动产生的现金流量： III. Cash flows from financing activities: | ||
| 吸收投资所收到的现金 Cash received from investment by others | ||
| 借款所收到的现金 Cash received from borrowings | ||
| 收到的其他与筹资活动有关的现金 Other cash receipts relating to financing activities | ||
| 现金流入小计 Sub-total of cash inflows | ||
| 偿还债务所支付的现金 Cash payment of amounts borrowed | ||
| 分配股利、利润或偿付利息所支付的现金 Cash paid for distribution of dividends or profits and for interest expense | ||
| 支付的其他与筹资活动有关的现金 Other cash payments relating to 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 financing activities | ||
| 四、汇率变动对现金的影响 IV. Effect of changes in foreign exchange rate on cash | ||
| 五、现金及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. 将净利润调节为经营活动现金流量： Reconciliation of net income to cash flows from operating activities | ||
| 净利润 Net income | ||
| 加：计提的资产减值准备 Add: Provision for impairment of assets |
| Depreciation of fixed assets | ||
| 无形资产摊销 Amortization of intangible assets | ||
| 长期待摊费用摊销 Amortization of long-term prepayment | ||
| 待摊费用减少（减：增加） Decrease in prepaid expense (or deduct: increase) | ||
| 预提费用增加（减：减少） Increase of accrued expenses (or deduct: decrease) | ||
| 处置固定资产、无形资产和其他长期资产的损失（减：收益） Losses on disposal of fixed assets, intangible assets and other long-term assets (or deduct: gains) | ||
| 固定资产报废损失 Losses on scrapping of fixed assets | ||
| 财务费用 Financial expenses | ||
| 投资损失（减：收益） Investments losses (or deduct: gains) | ||
| 递延税款贷项（减：借项） Deferred tax credit (or deduct: debit) | ||
| 存货的减少（减：增加） Decrease in inventories (or deduct: increase) | ||
| 经营性应收项目的减少（减：增加） Decrease in operating payables (or deduct: increase) | ||
| 经营性应收项目的增加（减：减少） Increase in operating payables (or deduct: decrease) | ||
| 其他 Other | ||
| 经营活动产生的现金流量净额 Net cash flows 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 | ||
| 债务转化为资本 Conversion of debt into capital | ||
| 一年内到期的可转换公司债券 Convertible bonds to be expired within one year | ||
| 融资租入固定资产 Fixed assets under finance lease | ||
| 3. 现金及现金等价物净增加情况： Net increase in cash and can equivalents |
| Cash at end of period | ||
| 减：现金的期初余额 Less: Cash at the beginning of the period | ||
| 加：现金等价物的期末余额 Plus: 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 |
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 | 本年增加数 Increase for current year | 本年转回数 Reversal for current year | 年末余额 Ending balance |
| 一、坏账准备合计 I. Total amounts of bad debts provided | ||||
| 其中：应收账款 Including: Accounts receivable | ||||
| 其他应收款 Other receivables | ||||
| 二、短期投资跌价准备合计 II. Total amounts of short-term investments write-down provided | ||||
| 其中：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 written-down provided | ||||
| 其中：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 long-term investments | ||||
| 其中：长期股权投资 Including: Long-term equity investment | ||||
| 长期债权投资 Long-term debt investment | ||||
| 五、固定资产减值准备合计 Ⅴ. Total amounts provided for impairment of fixed assets | ||||
| 其中：房屋、建筑物 Including: Buildings and structures | ||||
| 机器设备 Equipment and machinery | ||||
| 六、无形资产减值准备 Ⅵ. Provision for impairment of intangible assets | ||||
| 其中：专利权 Including: Patent | ||||
| 商标权 Trade marks | ||||
| 七、在建工程减值准备 Ⅶ. Provision for impairment of construction in progress |
| Ⅷ. Provision for impairment of designated loan receivable |
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.
所有者权益（或股东权益）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. | 本年数 Current year | 上年数 Prior year |
| 一、实收资本（或股本）： I. Paid-in capital (or stock) | |||
| 年初余额 Beginning balance | 1 | ||
| 本年增加数 Increase in the current year | 2 | ||
| 其中：资本公积转入 Including: Transfer-in from capital surplus | 3 | ||
| 赢余公积转入 Transfer-in from surplus reserve | 4 | ||
| 利润分配转入 Transfer-in from distribution of profit | 5 | ||
| 新增资本（或股本） Additional capital (or stock) | 6 | ||
| 本年减少数 Decrease in the current year | 10 | ||
| 年末余额 Ending balance | 15 | ||
| 二、资本公积： Ⅱ. Capital surplus: | |||
| 年初余额 Beginning balance | 16 | ||
| 本年增加数 Increase in the current year | 17 | ||
| 其中：资本（或股本）溢价 Including: Premium on capital (or stock) | 18 | ||
| 接受捐赠非现金资产准备 Reserve of donated non-cash 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 Transfer-in from government appropriations | 22 | ||
| 外币资本折算差额 Foreign currency capital translation difference | 23 | ||
| 其他资本公积 Other capital surplus | 30 |
| Decrease in the current year | 40 | ||
| 其中：转增资本（或股本） Including: Conversion into capital (or stock) | 41 | ||
| 年末余额 Ending balance | 45 | ||
| 三、法定和任意赢余公积： Ⅲ. Statutory and discretionary surplus reserves | |||
| 年初余额 Beginning balance | 46 | ||
| 本年增加数 Increase in the current year | 47 | ||
| 其中：从净利润中提取数 Including: Amount appropriated from net income | 48 | ||
| 其中：法定盈余公积 Including: Statutory surplus reserve | 49 | ||
| 任意盈余公积 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 Transfer-in from statutory public welfare fund | 53 | ||
| 本年减少数 Decrease in the current year | 54 | ||
| 其中：弥补亏损 Including: Recovery of losses | 55 | ||
| 转增资本（或股本） Conversion into capital (or stock) | 56 | ||
| 分派现金股利或利润 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 | ||
| 其中：法定盈余公积 Including: Statutory surplus reserve | 63 | ||
| 储备基金 Reserve fund |
| Enterprise expansion fund | 65 | ||
| 四、法定公益金： Ⅳ. Statutory public welfare fund: | |||
| 年初余额 Beginning balance | 66 | ||
| 本年增加数 Increase in the current year | 67 | ||
| 其中：从净利润中提取数 Including: Amount appropriated from net income | 68 | ||
| 本年减少数 Decrease in the current year | 70 | ||
| 其中：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 | ||
| 本年净利润（净亏损以“–”号填列） Net income (or losses) for the year | 77 | ||
| 本年利润分配 Profit distribution for the year | 78 | ||
| 年末未分配利润（未弥补亏损以“–”号填列） Undistributed profit/losses at end of the year | 80 |
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. | 本月数 Current month | 本年累计数 Current year cumulative |
| 一、应交 I. Value-added tax payable: | |||
| 1. 年初未抵扣数（以“–”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 Transfer-out of input VAT | 4 | ||
| 转出多交 Transfer-out 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 | ||
| 出口抵减内销产品应纳税额 Export duty deductible from taxes payable on domestic sales | 11 | ||
| 转出未交 Transfer-out of unpaid VAT | 12 | ||
| 13 | |||
| 14 | |||
| 4. 期末未抵扣数（以“–”号填列） Amount not deducted at the end of the year | 15 | × | |
| 二、未交 Ⅱ. Unpaid VAT | |||
| 1. 年初未交数（多交数以“–”号填列） Amount not paid at the beginning of the year | 16 | × | |
| 2. 本期转入数（多交数以“–”号填列） Transfer-in for the current period | 17 |
| Amount paid in the current period | 18 | ||
| 4. 期末未交数（多交数以“–”号填列） Amount not paid at the end of the year | 20 | × |
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. | 本年实际 Current year actual | 上年实际 Prior year actual |
| 一、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 | ||
| 其他转入 Other transfer-ins | 4 | ||
| 二、可供分配的利润 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 | ||
| 提取职工奖励及福利基金 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 | ||
| 利润归还投资 Profit capitalized on return of investment | 14 | ||
| 三、可供投资者分配的利润 Ⅲ. Profit to be distributed to investor | 16 | ||
| 减：应付优先股股利 Less: Dividend payable on preferred stock | 17 | ||
| 提取任意盈余公积 Appropriation of discretionary surplus reserve | 18 | ||
| 应付普通股股利 Dividend payable on common stock | 19 | ||
| 转作资本（或股本）的普通股股利 Common stock dividend converted into capital (stock) | 20 | ||
| 四、未分配利润 Ⅳ. Undistributed profit | 25 |
Business Segment Statement
编制单位： 年度 单位: 元
Prepared by: Monetary unit: RMB Yuan
项目
| Item | xx业务 Business A | xx业务 Business B | xx业务 Business C | …… …… | 其他业务 Other businesses | 抵消 Write-off | 未分配项目 Undistributed items | 合计 Total | |||||||
| 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | ||
| 一、营业收入合计 I. Total operating revenues | |||||||||||||||
| 其中：对外营业收入 Including: Revenue from external sales | |||||||||||||||
| 分部间营业收入 Revenue from inter-segment sales | |||||||||||||||
| 二、销售成本合计 Ⅱ. Total costs of sales | |||||||||||||||
| 其中：对外销售成本 | |||||||||||||||
| Including: Cost of external sales | |||||||||||||||
| 分部间销售成本 Cost of inter-segment sales | |||||||||||||||
| 三、期间费用合计 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 | |||||||||||||||
Geographical Segment Statement
编制单位： 年度 单位: 元
Prepared by: Monetary unit: RMB Yuan
项目
| Item | xx地区 Region A | xx地区 Region B | xx地区 Region C | …… …… | 其他地区 Other Regions | 抵消 Write-off | 未分配项目 Undistributed items | 合计 Total | |||||||
| 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | 本年 Current year | 上年 Prior year | ||
| 一、业收入合计 I. Total operating revenues | |||||||||||||||
| 其中：对外营业收入 Including: Revenue from external sales | |||||||||||||||
| 分部间营业收入 Revenue from inter-segment sales | |||||||||||||||
| 二、销售成本合计 Ⅱ. Total costs of sales | |||||||||||||||
| 其中：对外销售成本 | |||||||||||||||
| Including: Cost of external sales | |||||||||||||||
| 分部间销售成本 Cost of inter-segment sales | |||||||||||||||
| 三、期间费用合计 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 | |||||||||||||||
信用证死卷 dead LC
Cover pool 担保池
Pfandbrief 抵押债券
提货担保 shipping guarantee
押品小类 collateral subdivision
准贷证 approved loan letter
平息 flat rate
CAC Contributory asset charge：资产必要报酬
CAPM Capital Asset Pricing Model：资本资产定价模型
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：国际财务报告准则
IPR&D In-process Research and Development：研发投入
IVS International Valuation Standard：国际评估准则
PFI Prospective financial information：预期财务信息
US GAAP US Generally Accepted Accounting Principles：美国公认会计准则
WACC Weighted average cost of capital：加权平均资本成本
WARA Weighted average return on assets：加权平均资产回报
Compound Annual Growth Rate 年均复合增长率
Cost of Goods Sold 已售商品成本
Incremental-Cashflow 增量现金流量
Multi-Period-Excess-Earnings 多期超额收益法
Relief-from-Royalty 权利金节省法
Net operating profit less adjusted tax 税后净营业利润
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