企業(yè)財務會計報表與資產(chǎn)負債表(文件)
【正文】 tal longterm liability 遞延稅項 Deferred Tax 遞延稅款貸項 Deferred Tax liabilities 負債合計 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 實收資本（或股本） Paid in capital 減；已歸還投資 Less: Capital redemption 實收資本（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 外幣報表折算差額 Translation reserve 所有者（或股東）權(quán)益合計 Total Equity 負債及所有者（或股東）權(quán)益合計 Total Liability amp。 A expense 財務費用 Finance expense 三、營業(yè)利潤（虧損以“—”填列） Profit from operation ( means loss) 加：投資收益（虧損以“—”填列） Add: Investment ine 補貼收入 Subsidy Ine 營業(yè)外收入 Nonoperating ine 減：營業(yè)外支出 Less: Nonoperating expense 四、利潤總額（虧損總額以“—”填列） Profit before Tax 減：所得稅 Less: Ine tax 少數(shù)股東損益 Minority interest 加：未確認投資損失 Add: Unrealised investment losses 五、凈利潤（凈虧損以“—”填列） Net profit ( means loss) 加：年初未分配利潤 Add: Retained profits 其他轉(zhuǎn)入 Other transferin 六、可供分配的利潤 Profit available for distribution( means loss) 減：提取法定盈余公積 Less: Appropriation of statutory surplus reserves 提取法定公益金 Appropriation of statutory welfare fund 提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund 提取儲備基金 Appropriation of reserve fund 提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund 利潤歸還投資 Capital redemption 七、可供投資者分配的利潤 Profit available for owners39。s dividend to paid in capital 八、未分配利潤 Retained profit after appropriation 補充資料： Supplementary Information: 1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments 2． 自然災害發(fā)生損失 Losses from natural disaster 3． 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting policies 4． 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates 5． 債務重組損失 Losses from debt restructuring 現(xiàn)金流量表 Cash Flow Statemen
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