一、企业财务会计报表封面   FINANCIAL REPORT COVER
报表所属期间之期末时间点   Period Ended
所属月份    Reporting Period
报出日期    Submit Date
记账本位币币种    Local Reporting Currency
审核人    Verifier
填表人    Preparer

二、资产负债表    Balance Sheet
资产    Assets
流动资产    Current Assets
货币资金    Bank and Cash
短期投资    Current Investment
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 balance 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    Account receivable
减：应收账款坏账准备    Less: Bad debt provision for Account receivable
应收账款净额    Net bal of Account receivable
其他应收款    Other receivable
减：其他应收款坏账准备    Less: Bad debt provision for Other receivable
其他应收款净额    Net bal of Other receivable
预付账款    Prepayment
应收补贴款    Subsidy receivable
存货    Inventory
减：存货跌价准备    Less: Provision for Inventory
存货净额    Net bal of Inventory
已完工尚未结算款    Amount due from customer for contract work
待摊费用    Deferred Expense
一年内到期的长期债权投资    Long-term debt investment due within one year
一年内到期的应收融资租赁款    Finance lease receivables due within one year
其他流动资产    Other current assets
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    Total 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    Liability & 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 liability
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 Equity
负债及所有者（或股东）权益合计    Total Liability & 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
补充资料：    Supplementary Information:
1． 出售、处置部门或被投资单位收益    Gains on disposal of operating divisions or investments
2． 自然灾害发生损失    Losses from natural disaster
3． 会计政策变更增加（或减少）利润总额    Increase (decrease) in profit due to changes in accounting policies
4． 会计估计变更增加（或减少）利润总额    Increase (decrease) in profit due to changes in accounting estimates
5． 债务重组损失    Losses from debt restructuring
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
补充资料：    Supplementary Information:
1． 出售、处置部门或被投资单位收益    Gains on disposal of operating divisions or investments
2． 自然灾害发生损失    Losses from natural disaster
3． 会计政策变更增加（或减少）利润总额    Increase (decrease) in profit due to changes in accounting policies
4． 会计估计变更增加（或减少）利润总额    Increase (decrease) in profit due to changes in accounting estimates
5． 债务重组损失    Losses from debt restructuring

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