企业财务会计报表与资产负债表38263.docx

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1、企业财务会计报报表封面 FIINANCIIAL REEPORT COVERR报表所属期期间之期末时时间点 Periiod Ennded所属月份 Reporrting Periood报出日期 Submiit Datte记账本位币币币种 Locaal Repportinng Currrencyy审核人 VVerifiier 填表人 Prepparer 资产负债表 Baalancee Sheeet资产 Asssets流动资产 Curreent Asssets货币资金 Bank and CCash短期投资 Curreent Innvestmment一年内到期期委托贷款 Entrrustedd loan

2、n receeivablle duee withhin onne yeaar减：一年内内到期委托贷贷款减值准备备 Lesss: Imppairmeent foor Enttrusteed loaan recceivabble duue witthin oone yeear减：短期投投资跌价准备备 Lesss: Imppairmeent foor currrent invesstmentt短期投资净净额 Net bbal off currrent iinvesttment应收票据 Notess receeivablle应收股利 Dividdend rreceivvable应收利息 Interre

3、st rreceivvable应收账款 Accouunt reeceivaable减：应收账账款坏账准备备 Lesss: Badd debtt provvisionn for Accouunt reeceivaable应收账款净净额 Net bal oof Acccount receiivablee其他应收款款 Otheer recceivabble减：其他应应收款坏账准准备 Lesss: Badd debtt provvisionn for Otherr receeivablle其他应收款款净额 Net bal oof Othher reeceivaable预付账款 Prepaaymentt

4、应收补贴款款 Subssidy rreceivvable存货 Innventoory减：存货跌跌价准备 Lesss: Proovisioon forr Inveentoryy存货净额 Net bbal off Inveentoryy已完工尚未未结算款 Amouunt duue froom cusstomerr for contrract wwork待摊费用 Deferrred EExpensse一年内到期期的长期债权权投资 Longg-termm debtt inveestmennt duee withhin onne yeaar一年内到期期的应收融资资租赁款 Finaance llease

5、receiivablees duee withhin onne yeaar其他流动资资产 Otheer currrent assetts流动资产合合计 Totaal currrent assetts长期投资 Long-term invesstmentt长期股权投投资 Longg-termm equiity innvestmment委托贷款 Entruusted loan receiivablee长期债权投投资 Longg-termm debtt inveestmennt长期投资合合计 Totaal forr longg-termm inveestmennt减：长期股股权投资减值值准备 Less

6、s: Imppairmeent foor lonng-terrm equuity iinvesttment减：长期债债权投资减值值准备 Lesss: Imppairmeent foor lonng-terrm debbt invvestmeent减：委托贷贷款减值准备备 Lesss: Proovisioon forr entrrustedd loann receeivablle长期投资净净额 Net bal oof lonng-terrm invvestmeent其中：合并并价差 Incllude: Goodwwill (Negattive ggoodwiill)固定资产 Fixedd ass

7、eets固定资产原原值 Costt减：累计折折旧 Lesss: Acccumulaated DDeprecciatioon固定资产净净值 Net bbal减：固定资资产减值准备备 Less: Impaairmennt forr fixeed asssets固定资产净净额 NBV of fiixed aassetss工程物资 Materrial hholds for cconstrructioon of fixedd asseets在建工程 Consttructiion inn proggress减：在建工工程减值准备备 Lesss: Imppairmeent foor connstruccti

8、on in prrogresss在建工程净净额 Net bal oof connstrucction in prrogresss固定资产清清理 Fixeed asssets tto be dispoosed oof固定资产合合计 Totaal fixxed asssets无形资产及及其他资产 Otheer asssets & Intaangiblle asssets无形资产 Intanngiblee asseets减：无形资资产减值准备备 Lesss: Imppairmeent foor inttangibble asssets无形资产净净额 Net bal oof inttangibble

9、asssets长期待摊费费用 Long-tterm ddeferrred exxpensee融资租赁未担保余值 Finaance llease Unguuarantteed rresiduual vaalues融资租赁应收融资租租赁款 Finaance llease Receeivablles其他长期资资产 Otheer nonn-currrent aassetss无形及其他他长期资产合合计 Totaal othher asssets & inttangibble asssets递延税项 Deferrred TTax递延税款借借项 Defeerred Tax aassetss资产总计 Tota

10、ll asseets负债及所有有者（或股东东）权益 Liabbilityy & Eqquity流动负债 Curreent liiabiliity短期借款 Shortt-termm loanns应付票据 Notess payaable应付账款 Accouunts ppayablle已结算尚未未完工款预收账款 Advannce frrom cuustomeers应付工资 Payrooll paayablee应付福利费费 Welffare ppayablle应付股利 Dividdend ppayablle应交税金 Taxess payaable其他应交款款 Otheer feees payyable

11、其他应付款款 Otheer payyable预提费用 Accruued Exxpensee预计负债 Proviision递延收益 Deferrred RRevenuue一年内到期期的长期负债债 Longg-termm liabbilityy due withiin onee yearr其他流动负负债 Otheer currrent liabiility流动负债合合计 Totaal currrent liabiility长期负债 Long-term liabiility长期借款 Long-term loanss应付债券 Bondss payaable长期应付款款 Longg-termm paya

12、able专项应付款款 Grannts & Subsiidies receiived其他长期负负债 Otheer lonng-terrm liaabilitty长期负债合合计 Totaal lonng-terrm liaabilitty递延税项 Deferrred TTax递延税款贷贷项 Defeerred Tax lliabillitiess负债合计 Totall liabbilityy少数股东权权益 Minoority interrests所有者权益益（或股东权权益） Owneers Equiity实收资本（或或股本） Paidd in ccapitaal减；已归还还投资 Lesss: Ca

13、ppital redemmptionn实收资本（或或股本）净额额 Net bal oof Paiid in capittal资本公积 Capittal Reeservees盈余公积 Surpllus Reeservees其中：法定定公益金 Incluude: SStatuttory rreservves未确认投资资损失 Unreealiseed invvestmeent loosses未分配利润润 Retaained profiits affter aapproppriatiion其中：本年年利润 Incllude: Profiits foor thee yearr外币报表折折算差额 Tran

14、nslatiion reeservee所有者（或或股东）权益益合计 Totaal Equuity负债及所有有者（或股东东）权益合计计 Totaal Liaabilitty & EEquityy 利润及利润分配配表 Incoome sttatemeent annd proofit aapproppriatiion一、主营业业务收入 Revennue减：主营业业务成本 Lesss: Cosst of Saless主营业务税税金及附加 Salees Taxx二、主营业业务利润（亏亏损以“”填列） Grosss Proofit ( - meeans lloss)加：其他业业务收入 Add: Othee

15、r opeeratinng inccome减：其他业业务支出 Lesss: Othher opperatiing exxpensee减：营业费费用 Sellling & Disttributtion eexpensse管理费用 G&A eexpensse财务费用 Finannce exxpensee三、营业利利润（亏损以以“”填列） Profiit froom opeeratioon ( - meanns losss)加：投资收收益（亏损以以“”填列） Add: Inveestmennt inccome补贴收入 Subsiidy Inncome营业外收入入 Non-operaating inc

16、omme减：营业外外支出 Lesss: Nonn-operratingg expeense四、利润总总额（亏损总总额以“”填列） Proffit beefore Tax减：所得税税 Lesss: Inccome ttax少数股东损损益 Minoority interrest加：未确认认投资损失 Add: Unreealiseed invvestmeent loosses五、净利润润（净亏损以以“”填列） Net pprofitt ( - meanss losss)加：年初未未分配利润 Add: Retaained profiits其他转入 Otherr trannsfer-in六、可供分分配的

17、利润 Proffit avvailabble foor disstribuution( - meeans lloss)减：提取法法定盈余公积积 Lesss: Apppropriiationn of sstatuttory ssurpluus resservess提取法定公公益金 Apprropriaation of sttatutoory weelfaree fundd提取职工奖奖励及福利基基金 Apprropriaation of sttaff iincenttive aand weelfaree fundd提取储备基基金 Apprropriaation of reeservee fundd

18、提取企业发发展基金 Apprropriaation of ennterprrise eexpanssion ffund利润归还投投资 Capiital rredempption七、可供投投资者分配的的利润 Proffit avvailabble foor ownners distrributiion减：应付优优先股股利 Lesss: Apppropriiationn of ppreferrence sharees diividennd提取任意盈盈余公积 Apprropriaation of diiscrettionarry surrplus reserrve应付普通股股股利 Apprropri

19、aation of orrdinarry shaares dividdend转作资本（或或股本）的普普通股股利 Trannsfer from ordinnary sshares divvidendd to ppaid iin cappital八、未分配配利润 Retaained profiit aftter appproprriatioon补充资料： Suppplemenntary Inforrmatioon:1 出售售、处置部门门或被投资单单位收益 Gainns on dispoosal oof opeeratinng divvisionns or invesstmentts2 自然然灾害发

20、生损损失 Lossses frrom naaturall disaaster3 会计计政策变更增增加（或减少少）利润总额额 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting policcies4 会计计估计变更增增加（或减少少）利润总额额 Incrrease (decrrease) in pprofitt due to chhangess in aaccounnting estimmates5 债务务重组损失 Lossses frrom deebt reestruccturinng 现金流量表 Cash Flo

21、w Stateement一、经营活活动产生的现现金流量： Cashh Floww fromm Operratingg Actiivitiees:销售商品、提提供劳务收到到的现金 Cashh receeived from saless of ggoods or reenderiing seervicees收到的税费费返还 Refuunds oof taxxes收到的其他他与经营活动动有关的现金金 Cashh receeived relatting tto othher opperatiing acctivitties现金流入小小计 Sub-totall of ccash iinflowws购买商

22、品、接接受劳务支付付的现金 Cashh paidd for goodss or rreceivving sservicces支付给职工工以及为职工工支付的现金金 Cashh paidd to aand onn behaalf off emplloyeess支付的各项项税费 Tax paymeents支付的其他他与经营活动动有关的现金金 Cashh paidd relaating to otther ooperatting aactiviities现金流出小小计 Sub-totall of ccash ooutfloows经营活动产产生的现金流流量净额 Net Cash Flow from Op

23、eraating Activvitiess二、投资活活动产生的现现金流量： Cashh Floww fromm Inveestingg Actiivitiees:收回投资所所收到的现金金 Cashh receeived from dispoosal oof invvestmeents处置子公司司和其他经营营单位收到的的现金Cash receiived ffrom ddispossal off subssidiarry or otherr operratingg busiiness unitss取得投资收收益所收到的的现金 Cashh receeived from invesstmentts i

24、nccome处置固定资资产、无形资资产和其他长长期资产而收收到的现金净净额 Net cash receiived ffrom ddispossal off fixeed asssets, intanngiblee asseets annd othher loong-teerm asssets购买子公司司所收到的现现金 Cashh receeived by accquisiition of suubsidiiary收到的其他他与投资活动动有关的现金金 Cashh receeived relatting tto othher innvestiing acctivitties现金流入小小计 Sub-

25、totall of ccash iinflowws购建固定资资产、无形资资产和其他长长期资产所支支付的现金 Cashh paidd to aacquirre fixxed asssets, intaangiblle asssets aand otther llong-tterm aassetss投资所支付付的现金 Cashh paidd to aacquirre invvestmeents支付的其他他与投资活动动有关的现金金 Cashh paymments relatting tto othher innvestiing acctivitties现金流出小小计 Sub-totall of cc

26、ash ooutfloows投资活动产产生的现金流流量净额 Net Cash Flow from Invessting Activvitiess三、筹资活活动产生的现现金流量： Cashh Floww fromm Finaancingg Actiivitiees:吸收投资所所收到的现金金 Cashh receeived by innvestoors借款所收到到的现金 Cashh receeived from borroowingss其中：从金金融机构借款款所收到的现现金 Incllude: Cash receiived ffrom ffinanccial iinstittutionn borr

27、rowinggs收到的其他他与筹资活动动有关的现金金 Cashh receeived relatting tto othher fiinanciing acctivitties现金流入小小计 Sub-totall of ccash iinflowws偿还债务所所支付的现金金 Repaaymentts of borroowingss其中：偿还还金融机构债债务所支付的的现金 Incllude: Repayymentss of ffinanccial iinstittutionn borrrowinggs分配股利、利利润和偿付利利息所支付的的现金 Diviidendss paidd, proofit

28、 ddistriibutedd or iintereest paaid支付的其他他与筹资活动动有关的现金金 Cashh paymments relatting tto othher fiinanciing acctivitties现金流出小小计 Sub-totall of ccash ooutfloows筹资活动产产生的现金流流量净额 Net Cash Flow from Finanncing Activvitiess四、汇率变变动对现金的的影响额 Effeect off Foreeign CCurrenncy Trranslaation五、现金及及现金等价物物净增加额 Net Increea

29、se (Decreease) in Caash annd Cassh Equuivaleents现金流量附附表： Suppllementtary IInformmationn:1.将净利利润调节为经经营活动的现现金流量： Recoonciliiationn of NNet Prrofit to Caash Fllow frrom Opperatiing Acctivitties:净利润 NNet Prrofit加：少数股股东损益 Add: Minoority interrest加：计提的的资产减值准准备 Impaairmennt lossses oon asssets固定资产折折旧 Deprr

30、eciattion oof fixxed asssets无形资产摊摊销 Amorrtisattion oof inttangibble asssets长期待摊费费用摊销 Amorrtisattion oof lonng-terrm defferredd expeenses待摊费用减减少（减：增增加） Decrrease (incrrease) in ddeferrred exxpensees预提费用增增加（减：减减少） Incrrease (decrrease) in aaccrueed exppensess处置固定资资产、无形资资产和其他长长期资产的损损失（减、收收益） Lossses (g

31、gains) on ddispossal off fixeed asssets, intanngiblee asseets annd othher loong-teerm asssets固定资产报报废损失 Lossses onn writte-offf of ffixed assetts财务费用 Finannce exxpensee (inccome)投资损失（减减、收益） Lossses (ggains) arissing ffrom iinvesttmentss递延税款贷贷款（减、借借项） Defeerred tax ccreditt (debbit)存货的减少少（减、增加加） Decrr

32、ease (incrrease) in iinventtoriess经营性应收收项目的减少少（减、增加加） Decrrease (incrrease) in rreceivvabless undeer opeeratinng acttivitiies经营性应付付项目的增加加（减、减少少） Incrrease (decrrease) in ppayablles unnder ooperatting aactiviities其他 Otthers经营活动产产生的现金流流量净额 Net cash flow from operaating activvitiess2.不涉及及现金收支的的投资和筹资资活动

33、： Inveestingg and Finanncing Activvitiess thatt do nnot Innvolvee Cashh Receeipts and PPaymennts:债务转为资资本 Convversioon of debt into capittal一年内到期期的可转换公公司债券 Recllassifficatiion off convvertibble boonds eexpiriing wiithin one yyear aas currrent liabiility融资租入固固定资产 Fixeed asssets aacquirred unnder ffina

34、ncce leaases3.现金及及现金等价物物净增加情况况： Net Increease iin Cassh andd Cashh Equiivalennts:现金的期末末余额 Cashh at tthe ennd of the pperiodd减：现金的的期初余额 Lesss: cassh at the bbeginnning oof thee yearr加：现金等等价物的期末末余额 Add: cashh equiivalennts att the end oof thee periiod减：现金等等价物的期初初余额 Lesss: cassh equuivaleents aat thee begiinningg of tthe peeriod现金及现金金等价物净增增加额 Net increease iin cassh andd cashh equiivalennts