一、企業(yè)財(cái)務(wù)會(huì)計(jì)報(bào)表封面 FINANCIAL REPORT COVER　　報(bào)表所屬期間之期末時(shí)間點(diǎn) Period Ended　　所屬月份 Reporting Period　　報(bào)出日期 Submit Date　　記賬本位幣幣種 Local Reporting Currency　　審核人 Verifier　　填表人 Preparer　　二、資產(chǎn)負(fù)債表 Balance Sheet　　資產(chǎn) Assets　　流動(dòng)資產(chǎn) Current Assets　　貨幣資金 Bank and Cash　　短期投資 Current Investment　　一年內(nèi)到期委托貸款 Entrusted loan receivable due within one year　　減：一年內(nèi)到期委托貸款減值準(zhǔn)備 Less: Impairment for Entrusted loan receivable due within one year　　減：短期投資跌價(jià)準(zhǔn)備 Less: Impairment for current investment　　短期投資凈額 Net bal of current investment　　應(yīng)收票據(jù) Notes receivable　　應(yīng)收股利 Dividend receivable　　應(yīng)收利息 Interest receivable　　應(yīng)收賬款 Account receivable　　減：應(yīng)收賬款壞賬準(zhǔn)備 Less: Bad debt provision for Account receivable　　應(yīng)收賬款凈額 Net bal of Account receivable　　其他應(yīng)收款 Other receivable　　減：其他應(yīng)收款壞賬準(zhǔn)備 Less: Bad debt provision for Other receivable　　其他應(yīng)收款凈額 Net bal of Other receivable　　預(yù)付賬款 Prepayment　　應(yīng)收補(bǔ)貼款 Subsidy receivable　　存貨 Inventory　　減：存貨跌價(jià)準(zhǔn)備 Less: Provision for Inventory　　存貨凈額 Net bal of Inventory　　已完工尚未結(jié)算款 Amount due from customer for contract work　　待攤費(fèi)用 Deferred Expense　　一年內(nèi)到期的長期債權(quán)投資 Long-term debt investment due within one year　　一年內(nèi)到期的應(yīng)收融資租賃款 Finance lease receivables due within one year　　其他流動(dòng)資產(chǎn) Other current assets　　流動(dòng)資產(chǎn)合計(jì) Total current assets　　長期投資 Long-term investment　　長期股權(quán)投資 Long-term equity investment　　委托貸款 Entrusted loan receivable　　長期債權(quán)投資 Long-term debt investment　　長期投資合計(jì) Total for long-term investment　　減：長期股權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term equity investment　　減：長期債權(quán)投資減值準(zhǔn)備 Less: Impairment for long-term debt investment　　減：委托貸款減值準(zhǔn)備 Less: Provision for entrusted loan receivable　　長期投資凈額 Net bal of long-term investment　　其中：合并價(jià)差 Include: Goodwill (Negative goodwill)　　固定資產(chǎn) Fixed assets　　固定資產(chǎn)原值 Cost　　減：累計(jì)折舊 Less: Accumulated Depreciation　　固定資產(chǎn)凈值 Net bal　　減：固定資產(chǎn)減值準(zhǔn)備 Less: Impairment for fixed assets　　固定資產(chǎn)凈額 NBV of fixed assets　　工程物資 Material holds for construction of fixed assets　　在建工程 Construction in progress　　減：在建工程減值準(zhǔn)備 Less: Impairment for construction in progress　　在建工程凈額 Net bal of construction in progress　　固定資產(chǎn)清理 Fixed assets to be disposed of　　固定資產(chǎn)合計(jì) Total fixed assets　　無形資產(chǎn)及其他資產(chǎn) Other assets & Intangible assets　　無形資產(chǎn) Intangible assets　　減：無形資產(chǎn)減值準(zhǔn)備 Less: Impairment for intangible assets　　無形資產(chǎn)凈額 Net bal of intangible assets　　長期待攤費(fèi)用 Long-term deferred expense　　融資租賃——未擔(dān)保余值 Finance lease – Unguaranteed residual values　　融資租賃——應(yīng)收融資租賃款 Finance lease – Receivables　　其他長期資產(chǎn) Other non-current assets　　無形及其他長期資產(chǎn)合計(jì) Total other assets & intangible assets　　遞延稅項(xiàng) Deferred Tax　　遞延稅款借項(xiàng) Deferred Tax assets　　資產(chǎn)總計(jì) Total assets　　負(fù)債及所有者(或股東)權(quán)益 Liability & Equity　　流動(dòng)負(fù)債 Current liability　　短期借款 Short-term loans　　應(yīng)付票據(jù) Notes payable　　應(yīng)付賬款 Accounts payable　　已結(jié)算尚未完工款　　預(yù)收賬款 Advance from customers　　應(yīng)付工資 Payroll payable　　應(yīng)付福利費(fèi) Welfare payable　　應(yīng)付股利 Dividend payable　　應(yīng)交稅金 Taxes payable　　其他應(yīng)交款 Other fees payable　　其他應(yīng)付款 Other payable　　預(yù)提費(fèi)用 Accrued Expense　　預(yù)計(jì)負(fù)債 Provision　　遞延收益 Deferred Revenue　　一年內(nèi)到期的長期負(fù)債 Long-term liability due within one year　　其他流動(dòng)負(fù)債 Other current liability　　流動(dòng)負(fù)債合計(jì) Total current liability　　長期負(fù)債 Long-term liability　　長期借款 Long-term loans　　應(yīng)付債券 Bonds payable　　長期應(yīng)付款 Long-term payable　　專項(xiàng)應(yīng)付款 Grants & Subsidies received　　其他長期負(fù)債 Other long-term liability　　長期負(fù)債合計(jì) Total long-term liability　　遞延稅項(xiàng) Deferred Tax　　遞延稅款貸項(xiàng) Deferred Tax liabilities　　負(fù)債合計(jì) Total liability　　少數(shù)股東權(quán)益 Minority interests　　所有者權(quán)益(或股東權(quán)益) Owners’ Equity　　實(shí)收資本(或股本) Paid in capital　　減;已歸還投資 Less: Capital redemption　　實(shí)收資本(或股本)凈額 Net bal of Paid in capital　　資本公積 Capital Reserves　　盈余公積 Surplus Reserves　　其中：法定公益金 Include: Statutory reserves　　未確認(rèn)投資損失 Unrealised investment losses　　未分配利潤 Retained profits after appropriation　　其中：本年利潤 Include: Profits for the year　　外幣報(bào)表折算差額 Translation reserve　　所有者(或股東)權(quán)益合計(jì) Total Equity　　負(fù)債及所有者(或股東)權(quán)益合計(jì) Total Liability & Equity