1、Your Company Name Balance Sheets Date TYLY 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 curren
2、t 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Ne
3、t 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 recei
4、vables 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-t
5、erm 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
6、：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
7、 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-cu
8、rrent 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 owners 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P
9、ayroll 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-
10、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
11、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Translatio
12、n reserve 所有者（或股东）权益合计Total owners 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Les
13、s: 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 befor
14、e 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 r
15、eserves 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: Appr
16、opriation of preference shares dividend 提取任意盈余公积Appropriation of discretionary surplus reserve 应付普通股股利Appropriation of ordinary shares dividend 转作资本（或股本）的普通股股利Transfer from ordinary shares dividend to paid in capital 八、未分配利润Retained profit after appropriation 一、经营活动产生的现金流量： 销售商品、提供劳务收到的现金 收到的税费返还 收到
17、的其他与经营活动有关的现金 现金流入小计 购买商品、接受劳务支付的现金 支付给职工以及为职工支付的现金 支付的各项税费 支付的其他与经营活动有关的现金 现金流出小计 经营活动产生的现金流量净额 二、投资活动产生的现金流量： 收回投资所收到的现金 处置子公司和其他经营单位收到的现金 取得投资收益所收到的现金 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 购买子公司所收到的现金 收到的其他与投资活动有关的现金 现金流入小计 购建固定资产、无形资产和其他长期资产所支付的现金 投资所支付的现金 支付的其他与投资活动有关的现金 现金流出小计 投资活动产生的现金流量净额 三、筹资活动产生的现金流量
18、： 吸收投资所收到的现金 借款所收到的现金 其中：从金融机构借款所收到的现金 收到的其他与筹资活动有关的现金 现金流入小计 偿还债务所支付的现金 其中：偿还金融机构债务所支付的现金 分配股利、利润和偿付利息所支付的现金 支付的其他与筹资活动有关的现金 现金流出小计 筹资活动产生的现金流量净额 四、汇率变动对现金的影响额 五、现金及现金等价物净增加额 现金流量表 Cash Flow Statement Cash Flow from Operating Activities: Cash received from sales of goods or rendering services Refun
19、ds of taxes Cash received relating to other operating activities Sub-total of cash inflows Cash paid for goods or receiving services Cash paid to and on behalf of employees Tax payments Cash paid relating to other operating activities Sub-total of cash outflows Net Cash Flow from Operating Activitie
20、s Cash Flow from Investing Activities: Cash received from disposal of investments Cash received from disposal of subsidiary or other operating business units Cash received from investments income Net cash received from disposal of fixed assets, intangible assets and other long-term assets Cash recei
21、ved by acquisition of subsidiary Cash received relating to other investing activities Sub-total of cash inflows Cash paid to acquire fixed assets, intangible assets and other long-term assets Cash paid to acquire investments Cash payments relating to other investing activities Sub-total of cash outf
22、lows Net Cash Flow from Investing Activities Cash Flow from Financing Activities: Cash received by investors Cash received from borrowings Include: Cash received from financial institution borrowings Cash received relating to other financing activities Sub-total of cash inflows Repayments of borrowi
23、ngs Include: Repayments of financial institution borrowings Dividends paid, profit distributed or interest paid Cash payments relating to other financing activities Sub-total of cash outflows Net Cash Flow from Financing Activities Effect of Foreign Currency Translation Net Increase (Decrease) in Ca
24、sh and Cash Equivalents 1.将净利润调节为经营活动的现金流量： 净利润 加：少数股东损益 加：计提的资产减值准备 固定资产折旧 无形资产摊销 长期待摊费用摊销 待摊费用减少（减：增加） 预提费用增加（减：减少） 处置固定资产、无形资产和其他长期资产的损失（减、收益） 固定资产报废损失 财务费用 投资损失（减、收益） 递延税款贷款（减、借项） 存货的减少（减、增加） 经营性应收项目的减少（减、增加） 经营性应付项目的增加（减、减少） 其他 经营活动产生的现金流量净额 2.不涉及现金收支的投资和筹资活动： 债务转为资本 一年内到期的可转换公司债券 融资租入固定资产 3.现金
25、及现金等价物净增加情况： 现金的期末余额 减：现金的期初余额 加：现金等价物的期末余额 减：现金等价物的期初余额 现金及现金等价物净增加额 现金流量附表： Supplementary Information: Reconciliation of Net Profit to Cash Flow from Operating Activities: Net Profit Add: Minority interest Impairment losses on assets Depreciation of fixed assets Amortisation of intangible assets A
26、mortisation of long-term deferred expenses Decrease (increase) in deferred expenses Increase (decrease) in accrued expenses Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets Losses on write-off of fixed assets Finance expense (income) Losses (gains) arising fro
27、m investments Deferred tax credit (debit) Decrease (increase) in inventories Decrease (increase) in receivables under operating activities Increase (decrease) in payables under operating activities Others Net cash flow from operating activities Investing and Financing Activities that do not Involve
28、Cash Receipts and Payments: Conversion of debt into capital Reclassification of convertible bonds expiring within one year as current liability Fixed assets acquired under finance leases Net Increase in Cash and Cash Equivalents: Cash at the end of the period Less: cash at the beginning of the year Add: cash equivalents at the end of the period Less: cash equivalents at the beginning of the period Net increase in cash and cash equivalents
