摘自《首席财务官》 2008年12月11日

　　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 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 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 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

　　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