秋林花语
a flat percentage rate of income 统一比率的所得税税率. a long position 多头部位,利多形势. a long position 多头寸;买进的期货合同. a put option on a debt security 债务证券的卖出期权. a sales slip 签购单据,售货清单. a short position 空头部位,短缺头寸. a short position 空头;卖出的期货合同. a tax return 税务申报表. abnormal depreciation 特别折旧. abnormal spoilage 非正常损坏. aboriginal cost 原始成本. acceptance bank 票据承兑行 acceptance method 承兑方式. acceptance risks 承兑风险. accepting bank 承兑银行 accessory risks 附加保险,附加险. accident insurance 意外保险.(不包括海上,火灾和人寿保险). accommodation of funds 资金融通. accompany vt. 附带,伴随,陪同 account charges 账户费用 account current (A/C,a/c) 往来帐户 account number (A/N) 帐号 account statement 帐户清单 accounting exposure 会计风险. accounting risks 会计风险. accounting value 帐面价值. accounts of assured 保险帐户. accrued bond interest 应计债券利息 accrued depreciation 应计折旧. accrued dividend 应计股利 acknowledgement of declaration (under op预约保险申报确认书. active securities 热头股票,活跃的证券 actual cash value (保险用语)实际现金价值. actual rate 实际汇率 adaptive expectations 适应性预期. additional insurance 加保,附加保险. additional reserve 追加准备金 additional reserve 追加准备金 additional reserve 追加准备金 adjustable policy 可调整的保险单. adjustable premium 可调整的保险费. adjusted debit balance 已调整的借方余额 advance payment of premium 预缴保险费. advance-decline theory 涨跌理论 adverse exchange 逆汇,逆汇兑 advice of drawing 提款通知书 advising bank 通知银行 affiliated bank 联行 affiliated person 关联人 aftermarket 次级市场 agent for collection 托收代理银行 Agricultural Bank of China 中国农业银行 agricultural loans 农业贷款 agricultural(animal husbandry)tax 农(牧)业税. allowance for doubtful debt 备抵呆帐款项 allowance for doubtful debt 备抵呆帐款项 allowance for doubtful debt 备抵呆帐款项 alternative (either/or) order 选择指令 American Express card 运通卡. American terms 美国标价法 amount in figures 小写金额 amount in words 大写金额 annual membership dues 年费. application form for a banking account 银行开户申请书 appointed bank 外汇指定银行 appreciation of exchange rate 汇率升值 arbitrage 套利 arbitrage 套购,套利,套汇. arbitrage of exchange 套汇 arbitrage of exchange or stock 套汇或套股. arbitrage opportunity 套价机会. arbitrage risks 套汇风险. as agent 做代理 as principal 做自营 Asian Development Fund (ADB) 亚洲开发银行 ask price = asking price = offer price =出售价,报价,开价,出价 ask-bid system 竞价系统 assessment of loss 估损. assets insurance 资产保险. assignment of policy 保单转让. assumption of risk 承担风险. asymmetry 不对称. at owner's risk 风险由货主负担. at-the-close order 收盘指令 at-the-market 按市价 at-the-money 平值期权. at-the-opening (opening only) order 开盘指令 auction marketplace 拍卖市场 automated teller machines (24 hours a da自动取款机(24小时服务) automatic transfers between accounts 自动转帐 average 平均数 baby bond 小额债券 back spreads 反套利. back wardation 现货溢价. balance n. 结余,差额,平衡 bank balance 存款余额 bank balance over required reserves 超出法定(必备)储备的银行存款余额 bank deposit 银行存款 Bank of China 中国银行 Bank of Communications 交通银行 bank of deposit 存款银行 bank of the government 政府的银行 banker's association 银行协会 banker's bank 中央银行 banker's guarantee 银行担保. bank's buying rate 银行买入价 bank's selling rate 银行卖出价 banks with business dealing with the cen中央银行的往来银行 Barclay card 巴克莱银行信用卡. base rate 基本汇价 basis order 基差订单. basis risk 基差风险. bear market 熊市 bear operation 卖空行为 bear raiders 大量抛空者 beneficial owner 受益所有人 beneficiary of insurance 保险金受益人. best-efforts offering 尽力推销(代销)发行 bid and ask prices 买入和卖出价 bid and ask spread 买卖差价 bid price = buying price 买价 bid-ask spread 递盘虚盘差价. big board 大行情牌 big slump 大衰退(暴跌). bill-paying services 代付帐款 black market 黑市 black market financing 黑市筹资. black money 黑钱 blanket mortgage 总括抵押. block positioner 大宗头寸商 blowout 畅销 blue-chip stocks 蓝筹股 board of arbitration 仲裁委员会 board of governors 理事会 bond fund 债券基金 borrowing from affiliates 向联营公司借款. borrowing power of securities 证券贷款能力 borrowing risks 借款风险. bought deal 包销 bread and butter business 基本业务 breadth index 宽度指数 break-even 不亏不盈,收支相抵. breakout 突破 bridging finance 过渡性融资. broker 经纪人,掮客 brokerage 经纪人佣金 brokerage 经纪业;付给经纪人的佣金. brokerage firm 经纪商(号). broker's loan 经纪人贷款 broking house 经纪人事务所 building agreement 具有约束力的协定. building tax (tax on construction) 建筑税. bullish 行情看涨 business insurance 企业保险. business risk 营业风险. business savings 企业储蓄 business tax 营业税. business term loan 企业长期贷款 bust-up risks 破产风险. buyer's risks 买方风险. call (option) 买方期权,看涨期权. call and put options 买入期权和卖出期权. call for funds 控股,集资 call loan transaction 短期拆放往来. call market 活期存款市场 call money 拆放款. call options on an equity 权益(证券)的买入期权. call-options 认购期权. cancellation 取消 cancellation money 解约金. cap 带利率上限的期权. capital assets 资本资产. capital lease 资本租赁. capital market 信贷市场,资本市场 capital resources 资本来源 capital surplus 资本盈余 capital transfer 资本转移 capital turnover rate 资本周转率 card issuing institution 发卡单位. carefully selected applicant 经仔细选定的申请人. cargo insurance 货物保险. cash 现金,现款.v.兑现,付现款. cash a cheque 支票兑现. cash account 现金帐户 cash account 现金帐户. cash account 现金帐户 cash advance 差旅预支款. cash against bill of lading 凭提单付现. cash against documents(C.A.D.) 凭单付现,凭单据付现金=document against cash. cash and carry 付现自运;现金交易和运输自理;现购自运商店. cash and carry wholesale 付现自运批发. cash assets 现金资产. cash audit 现金审核 cash audit 现金审核,现金审计. cash balance 现金余额,现款结存. cash basis 现金制 cash basis 现金制,现金基础. cash basis accounting 现金收付会计制 cash basis accounting 现金收付会计制. cash before delivery(C.B.D.) 空货前付款,付款后交货,付现款交货. cash bonus 现金红利. cash book 现金簿;现金帐;现金出纳帐. cash boy 送款员. cash budget 现金预算 cash budget 现金预算. cash card1 (银行)自动提款卡. cash card2 现金卡. cash claim 现金索赔. cash collection basis 收现法,收现制. cash credit 活期信用放款,现金付出. cash credit slip 现金支出传票. cash currency 现金通货. cash cycle 现金循环,现金周期. cash day 付款日. cash debit slip 现金收入传票. cash department (商业机构中的)出纳部=counting-house. cash deposit 现金存款;保证金. cash deposit as collateral 保证金,押金. cash desk (商店,饭馆的)付款处. cash disbursements 现金支出. cash discount (c.d.) 现金折扣,付现折扣=settlement discount. cash dispenser (美)自动提款机=cashomat. cash dividend 现金股利 cash down 即付,付现. cash equivalent value 现金等值,现金相等价值. cash flow 资金流动 cash flow 现金流动. cash flow stream 现金流(量). cash holdings 库存现金 cash holdings 库存现金. cash in advance (c.i.a.) 预付现金. cash in bank 存银行现金,银行存款. cash in hand (商行的)手头现金,库存现金=cash on hand. cash in transit 在途现金,在运现金. cash in transit policy 现金运送保险单. cash in treasury 库存现金. cash invoice 现购发票. cash items 现金帐项,现金科目. cash journal 现金日记簿. cash liquidity 现金流动(情况);现金周转. cash loan 现金贷款. cash management services 现金管理业务 cash market 现金交易市场,现货市场,付现市场. cash nexus 现金交易关系. cash on arrival 货到付现,货到付款. cash on bank 银行存款;银行付款;现金支票付款. cash on deliver (C.O.D) (英)交货付款,现款交货=collect on delivery. cash on delivery (COD) 交割付款 cash order(C/O) 现金订货. cash paid book 现金支出簿. cash payment 现金支付 cash payment 现金付款,现付. cash payments journal 现金支出日记帐. cash position 头寸 cash position 现金状况,现金头寸. cash price 现金售价,现金付款价格. cash purchase 现购,现金购买. cash railway (商店中的)货款传送线. cash ratio 现金比率. cash receipts (CR) 现金收入. cash receipts journal 现金收入日记帐. cash records 现金记录. cash register 现金登记机,现金收入记录机,收银机. cash remittance 汇款单;解款单. cash remittance note 现金解款单,解款单. cash requirement 现金需要量. cash reserve 现金储备(金). cash resources 现金资源,现金来源. cash resources (reserves) 现金准备 cash sale 现售,现金销售=sale by real cash. cash sale invoice 现销发票,现售发票. cash settlement 现金结算,现汇结算. cash short and over 现金尾差,清点现金余差;现金短溢. cash slip 现金传票. cash statement 现金报表,(现金)库存表. cash ticket 现销票,门市发票. cash transaction 现金交易. cash verification 现金核实,现金核查. cash voucher 现金凭单;现金收据. cash with order (c.w.o., C.W.O.) 订货时付款,订货付现,落单付现. cash without discount 付现无折扣. cash yield discount 现金获利率,现金收益率. cash-and-carry arbitrage 现货持有套利. cashier 出纳员,收支员. cashier's cheque (C.C.) 银行本票=cashier's order. central rate 中心汇率(一国货币对美元的汇率,并据此计算对其他货币的汇率) certificate of balance 存款凭单 Certificate of Deposits (CDs) 大额定期存款单 certificated security 实物证券 certificates of deposit (CDs) 大面额存款单 certifying bank 付款保证银行 change hands 交换,换手. chartered bank 特许银行 chattel 动产. chattel mortgage 动产抵押. chattel mortgage 动产抵押. chattel mortgage bond (美)动产抵押(公司)债券. chattel personal (私人)动产. chattel real 准不动产(土地权等). check certificate 检验证明书. check deposit 支票存款 check list (核对用的)清单. check sheet 对帐单. checking account 支票帐户. checking deposits 支票存款,活期存款 checking reserve 支票现金储备. checkstand (超级市场的)点货收款台. cheque (payable) to bearer 来人支票,不记名支票. cheque book 支票簿. cheque book stub 支票簿存根. cheque card 支票卡. cheque collection 支票兑取. cheque collector 支票兑取人. cheque crossed 划线支票. cheque crossed generally 普通划线支票. cheque crossed specially 特别划线支票. cheque deposit 支票存款. cheque drawer 支票出票人. cheque holder 支票执票人. cheque only for account 转帐支票. cheque payable at sight 见票即付支票. cheque protector 支票银码机. cheque rate 票据汇兑汇率,票汇价格=sight rate ,short rate. cheque register 支票登记簿. cheque returned 退票,退回的支票. cheque signer 支票签名机. cheque stub 支票存根. cheque to order 记名支票,指定人支票. China Investment Bank 中国投资银行 circulation risks 流通风险. circulation tax (turnover tax) 流转税. city bank 城市银行 claim a refound 索赔. clean collections 光票托收 clearing bank 清算银行 clearing house 清算所. clearinghouse 清算公司,票据交换所. close out 平仓,结清(账). closed and mortgage 闭口抵押. closing order 收市价订单. closing rate 收盘价 closing transaction 平仓交易 collar 带利率上下限的期权. collateral loan 抵押借款. collecting bank 托收银行 collecting bank 托收银行 collecting bank 代收行 collection instructions 委托(托收的)单据 collection items 托收业务,托收项目 collection of trade charges 托收货款 collection on clean bill 光票托收 collection on documents 跟单托收 collection order 托收委托书 collection risk 托收风险 collection risks 托收风险. collection service 托收服务 collective-owned enterprise bonus tax 集体企业奖金税. collective-owned enterprise income tax 集体企业所得税. commercial and industrial loans 工商贷款 commercial deposit 商业存款 commercial paper 商业票据 commercial paper house 经营商业票据的商号 commercial risk 商业风险. commercial terms 商业条件. commission 佣金 commodity futures 商品期货. commodity insurance 商品保险. common collateral 共同担保. common fund 共同基金 common stock 普通股 common trust fund 共同信托基金 compensatory financing 补偿性融资. competitive risks 竞争风险. composite depreciation 综合折旧. compound interest 复利 compound rate 复利率 compound rate deposit 复利存款 comprehensive insurance 综合保险. condominium 公寓私有共有方式. confirming bank 保兑银行 congestion area 震荡区 congestion tape 统一自动行情显示 conservatism and liquidity 稳健性与流动性 consortium bank 银团银行 constructure risk 建设风险. consumer financing 消费融资. contingent risks 或有风险. contract money 合同保证金. contract size 合约容量. contracts of difference 差异合约. contractual value 合同价格. controlled rates 控制的汇率 converge 集聚,(为共同利益而)结合一起. conversion 汇兑,兑换 convertible currency 可兑换的货币 cooling-off period 等待期 cooperative financing 合作金融. cornering the market 操纵市场 corners 垄断. corporate deposits 法人存款 correspondent 代理行 cost of maintenance 维修费. counter-inflation policy 反通货膨胀对策 counter-inflation policy 反通货膨胀对策 counter-inflation policy 反通货膨胀对策 cover 弥补,补进(卖完的商品等). cover 弥补(损失等);负担(开支);补进(商品或股票等);保险. coverage 承保险别;保险总额;范围保险. coverage ratio 偿债能力比率. cover-note 暂保单;投保通知单. credit 信用,信贷. credit account (C.A., C/A) 赊帐=open account2 credit agreement 信贷协定. credit amount 信贷金额;赊帐金额;信用证金额. credit analysis 信用分析. credit balance 贷方余额,结欠,贷余. credit bank 信贷银行 credit beneficiary 信用证受益人. credit business 赊售,信用买卖. credit buying 赊购. credit capital 信贷资本. credit cards 信用卡 credit control 信用控制 credit control 信用控制 credit control 信用控制 credit control instrument 信用调节手段 credit control instrument 信用调节手段 credit control instrument 信用调节手段 credit expansion 信用扩张 credit expansion 信用扩张 credit expansion 信用扩张 credit extending policy 融资方针 credit extending policy 融资方针 credit extending policy 融资方针 credit facility 信用透支. credit limit 信用额度. credit restriction 信用限额. credit risk 信用风险. credit union 信用合作社 creditor bank 债权银行 crop up (out) 出现,呈现. cross hedge 交叉套做. cross hedging 交叉保值. cum dividend 附息 cum rights 含权 cumulative preferred stock 累积优先股 currency futures 外币期货. currency futures contract 货币期货合约. current fund 流动基金 current futures price 现时的期货价格. current ratio 流动比率 current ratio 流动比率 current ratio 流动比率 customize 按顾客的具体要求制作. customs duty(tariffs) 关税. D/D (Banker's Demand Draft) 票汇 daily interest 日息 daily limit 每日涨(跌)停板. date of delivery 交割期. dealers 批发商. death and gift tax 遗产和赠与税. debt of honour 信用借款. debtor bank 借方银行 decision-making under risk 风险下的决策. deed 契约. deed tax 契税. deferred savings 定期存款 deficit covering 弥补赤字 deficit covering 弥补赤字 deficit covering 弥补赤字 deficit-covering finance 赤字财政 deficit-covering finance 赤字财政 deficit-covering finance 赤字财政 deflation 通货紧缩 deflation 通货紧缩 deflation 通货紧缩 delivery date 交割日 demand pull inflation 需求拉动通货膨胀 demand pull inflation 需求拉动通货膨胀 demand pull inflation 需求拉动通货膨胀 demand shift inflation 需求变动型通货膨胀 demand shift inflation 需求变动型通货膨胀 demand shift inflation 需求变动型通货膨胀 demand-deposit or checking-accounts 活期存款或支票帐户 deposit account 存款帐户 deposit account (D/A) 存款帐户 deposit at call 通知存款 deposit bank 存款银行 deposit money 存款货币 deposit rate 存款利率 deposit turnover 存款周转率 depreciation risks 贬值风险. derivative deposit 派生存款 derived deposit 派生存款 designated currency 指定货币 deutsche marks (=DM) 西德马克 devaluation of dollar 美元贬值 developer 发展商. Development Bank 开发银行 development financing 发展融资. devise 遗赠. die intestate 死时没有遗嘱. Diners card 大莱信用卡. direct exchange 直接汇兑 direct financing 直接融资. direct hedging 直接套做. direct leases 直接租赁. direct taxation 直接税. discount credit 贴现融资. discount market 贴现市场 discount on bills 票据贴现. discount paid 已付贴现额. discounted cash flow 净现金量 discounting bank 贴现银行 dishonour risks 拒付风险. disintermediation 脱媒. distant futures 远期期货. diversification 分散投资 dividends 红利 document of title 物权单据 documentary collection 跟单托收 Documents against Acceptance,D/A 承兑交单 Documents against Payment,D/P 付款交单 domestic correspondent 国内通汇银行 domestic deposit 国内存款 domestic exchange 国内汇兑 double leasing 双重租赁. double mortgage 双重抵押. double option 双向期权. Dow Jones average 道·琼斯平均数 down payment 首期. downgrade 降级 downside 下降趋势. downtick 跌点交易 Dragon card 龙卡. draw 提款 draw cheque 签发票据. drawee bank 付款银行 drawing account 提款帐户 dual exchange market 双重外汇市场 dual trading 双重交易. due from other funds 应收其他基金款 due to other funds 应付其他基金款 dumping 抛售 early warning system 预警系统 easy credit 放松信贷 easy credit 放松信贷 easy credit 放松信贷 economic exposure 经济风险. efficient portfolio 有效证券组合 electronic accounting machine 电子记帐机 electronic cash 电子现金. electronic cash register 电子收款机 electronic debts 电子借贷 electronic funds transfer 电子资金转帐. electronic transfer 电子转帐 emergency tariff 非常关税. encumbrance 债权(在不动产上设定的债权). endorsement for collection 托收背书. engage in arbitrage (to) 套汇 entity n. 单位,整体,个体 entrance fee 申请费. equalization fund (外汇)平衡基金 equipment leasing services 设备租赁业务 equity portfolio 股票资产. establishing bank 开证银行 ethics risks 道德风险. Euro-bank 欧洲银行 Eurocard 欧洲系统卡. European terms 欧洲标价法 evaluation of property 房产估价. evasion of foreign currency 逃汇 exception clause 免责条款. excess insurance 超额保险. exchange adjustment 汇率调整 exchange alteration 更改汇率 exchange arbitrage 外汇套利 exchange bank 外汇银行 exchange broker 外汇经纪人 exchange brokerage 外汇经纪人佣金 exchange business 外汇业务 exchange clearing agreement 外汇结算协定 exchange clearing system 汇结算制 exchange competition 外汇竞争 exchange contract 外汇成交单 exchange control 外汇管制 exchange convertibility 外汇兑换 exchange customs 交易所惯例 exchange depreciation 外汇下降 exchange dumping 汇率倾销 exchange dumping 汇率倾销. exchange fluctuations 汇价变动 exchange for forward delivery 远期外汇业务 exchange for spot delivery 即期外汇业务 exchange freedom 外汇自由兑换 exchange loss 汇率损失 exchange parity 外汇平价 exchange position 外汇头寸 exchange position 外汇头寸;外汇动态. exchange premium 外汇升水 exchange profit 外汇利润 exchange proviso clause 外汇保值条款 exchange quota system 外汇配额制 exchange rate 汇价 exchange rate fluctuations 外汇汇价的波动 exchange rate parity 外汇兑换的固定汇率 exchange rate risks 外汇汇率风险. exchange reserves 外汇储备 exchange restrictions 外汇限制 exchange risk 外汇风险 exchange risk 兑换风险. exchange settlement 结汇 exchange speculation 外汇投机 exchange stability 汇率稳定 exchange surrender certificate 外汇移转证 exchange transactions 外汇交易 exchange value 外汇价值 exchange war 外汇战 excise 货物税,消费税. exercise date 执行日 exercise price, striking price 履约价格,认购价格. expenditure tax 支出税. expenditure tax regime 支出税税制. expenses incurred in the purchase 购买物业开支. expira
blackiron.sh
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 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 investments2． 自然灾害发生损失 Losses from natural disaster3． 会计政策变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting policies4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates5． 债务重组损失 Losses from debt restructuring现金流量表 Cash Flow Statement一、经营活动产生的现金流量： Cash Flow from Operating Activities:销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services收到的税费返还 Refunds of taxes收到的其他与经营活动有关的现金 Cash received relating to other operating activities现金流入小计 Sub-total of cash inflows购买商品、接受劳务支付的现金 Cash paid for goods or receiving services支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees支付的各项税费 Tax payments支付的其他与经营活动有关的现金 Cash paid relating to other operating activities现金流出小计 Sub-total of cash outflows经营活动产生的现金流量净额 Net Cash Flow from Operating Activities二、投资活动产生的现金流量： Cash Flow from Investing Activities:收回投资所收到的现金 Cash received from disposal of investments处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units取得投资收益所收到的现金 Cash received from investments income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 Net cash received from disposal of fixed assets, intangible assets and other long-term assets购买子公司所收到的现金 Cash received by acquisition of subsidiary收到的其他与投资活动有关的现金 Cash received relating to other investing activities现金流入小计 Sub-total of cash inflows购建固定资产、无形资产和其他长期资产所支付的现金 Cash paid to acquire fixed assets, intangible assets and other long-term assets投资所支付的现金 Cash paid to acquire investments支付的其他与投资活动有关的现金 Cash payments relating to other investing activities现金流出小计 Sub-total of cash outflows投资活动产生的现金流量净额 Net Cash Flow from Investing Activities三、筹资活动产生的现金流量： Cash Flow from Financing Activities:吸收投资所收到的现金 Cash received by investors借款所收到的现金 Cash received from borrowings其中：从金融机构借款所收到的现金 Include: Cash received from financial institution borrowings收到的其他与筹资活动有关的现金 Cash received relating to other financing activities现金流入小计 Sub-total of cash inflows偿还债务所支付的现金 Repayments of borrowings其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid支付的其他与筹资活动有关的现金 Cash payments relating to other financing activities现金流出小计 Sub-total of cash outflows筹资活动产生的现金流量净额 Net Cash Flow from Financing Activities四、汇率变动对现金的影响额 Effect of Foreign Currency Translation五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents现金流量附表： Supplementary Information:1.将净利润调节为经营活动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:净利润 Net Profit加：少数股东损益 Add: Minority interest加：计提的资产减值准备 Impairment losses on assets固定资产折旧 Depreciation of fixed assets无形资产摊销 Amortisation of intangible assets长期待摊费用摊销 Amortisation of long-term deferred expenses待摊费用减少（减：增加） Decrease (increase) in deferred expenses预提费用增加（减：减少） Increase (decrease) in accrued expenses处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets固定资产报废损失 Losses on write-off of fixed assets财务费用 Finance expense (income)投资损失（减、收益） Losses (gains) arising from investments递延税款贷款（减、借项） Deferred tax credit (debit)存货的减少（减、增加） Decrease (increase) in inventories经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities其他 Others经营活动产生的现金流量净额 Net cash flow from operating activities2.不涉及现金收支的投资和筹资活动： Investing and Financing Activities that do not Involve Cash Receipts and Payments:债务转为资本 Conversion of debt into capital一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability融资租入固定资产 Fixed assets acquired under finance leases3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:现金的期末余额 Cash at the end of the period减：现金的期初余额 Less: cash at the beginning of the year加：现金等价物的期末余额 Add: cash equivalents at the end of the period减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period现金及现金等价物净增加额 Net increase in cash and cash equivalents
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