【正文】 ash payments relating to operating activities 現(xiàn)金流出小計(jì) 20 Subtotal of cash out flows 經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ 21 Net cash flows from operating activities 二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量： Ⅱ．Cash flows from investing activities： 收回投資所收到的現(xiàn)金 22 Cash received from return of investments 取得投資收益所收到的現(xiàn)金 23 Cash received from return on investment 處置固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所收回的現(xiàn)金凈額 25 Net cash received from the sale of fixed assets，intangible assets and other long term assets 收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 28 other cash receipts relating to investing activities 現(xiàn)金流入小計(jì) 29 Subtotal of cash inflows 購(gòu)建固定資產(chǎn)、無(wú)形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金 30 Cash paid to acquire fixed assets, intangible assets and other longterm assets 投資所支付的現(xiàn)金 31 Cash paid to acquire investments 支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金 35 Other cash payments relating to investing activities 現(xiàn)金流出小計(jì) 36 Subtotal of cash outflows 投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ 37 Net cash flows from investing activities 三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量： Ⅲ，Cash flows from financing activities： 吸收投資所收到的現(xiàn)金 38 Cash received from investments by others 借款所收到的現(xiàn)金 40 Cash received from borrowings 收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 43 Other cash receipts relating to financing activities 現(xiàn)金流入小計(jì) 44 Subtotal of cash inflows 償還債務(wù)所支付的現(xiàn)金 45 Cash repayments of amounts borrowed 分配股利、利潤(rùn)或償付利息所支會(huì)的現(xiàn)金 46 Cash paid for distribution of dividends or profits and for interest expenses 支付的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 52 Other cash payments relating to financing activities 現(xiàn)金流出小計(jì) 53 Subtotal of cash outflows 籌資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ 54 Net cash flows from financing activities 四、匯率變動(dòng)對(duì)現(xiàn)金的影響 55 IV. Effect of changes in foreign exchange rate on cash 五、現(xiàn)金及現(xiàn)金等價(jià)物凈增加額 56 V. Net increase in cash and cash equivalents 2008年注冊(cè)會(huì)計(jì)師英語(yǔ)資料利潤(rùn)表利潤(rùn)表 Ine Statement 編制單位： 年 月 Prepared by: Month: year: Monetary unit: RMB yuan 項(xiàng)目 行次 本月數(shù) 本年累計(jì)數(shù) Item Line No ． Current month Current year cumulative 一、主營(yíng)業(yè)務(wù)收 1 Ⅰ ． Revenue from main operations 減：主營(yíng)業(yè)各成本 4 Less ： Cost of main operations 主營(yíng)業(yè)務(wù)稅金及附加 5 Taxes and surcharge for main operations 二、主營(yíng)業(yè)務(wù)利潤(rùn) ( 虧損以“ ”號(hào)填列 ) 10 Ⅱ． Profit/Loss from main operations 加：其他業(yè)務(wù)利潤(rùn) ( 虧損以“ ”號(hào)填列 ) 11 Add ： Profit/Loss from other operations 減：營(yíng)業(yè)費(fèi)用 14 Less ： Operating expenses 管理費(fèi)用 15 General and administrative expenses 財(cái)務(wù)費(fèi)用 16 Financial expenses 三、營(yíng)業(yè)利潤(rùn) (( 虧損以“ ”號(hào)填列 ) 18 Ⅲ． Operating profit/loss 加：投資收益 ( 虧損以“ ”號(hào)填列 ) 19 Add ： Investment ine/losses 補(bǔ)貼收入 22 Revenue from subsidies 營(yíng)業(yè)外收入 23 Nonoperating revenue 減：營(yíng)業(yè)外支出 25 Less ： Nonoperating expenditures 四、利潤(rùn)總額 ( 虧損以“ ”號(hào)填列 ) 27 Ⅳ． Ine/Loss before tax 減：所得稅 28 Less ： Ine tax 五、凈利潤(rùn) ( 虧損以“ ”號(hào)填列 ) 30 V ． Net ine/loss 補(bǔ)充資料 Supplementary information: 項(xiàng)目 本年累計(jì)數(shù) 上年實(shí)際數(shù) Item Current year cumulative Prior year actual 1． 出售、處置部門(mén)或被投資單位所得收益 Gain on sale and disposal of a department or an invested enterprise 2 ．自然災(zāi)害發(fā)生的損失 Losses arising from natural disasters 3. 會(huì)計(jì)政策變更增加 ( 或減少 ) 利潤(rùn)總額 Increase ／ decrease in ine before tax due to a change in accounting policy 4. 會(huì)計(jì)估計(jì)變更增加 ( 或減少 ) 利潤(rùn)總額 Increase/decrease in ine before tax due to a change in accounting estimate 5 ．債務(wù)重組損失 Losses arising from debt restructurings 6 ．其他 Others 2008年注冊(cè)會(huì)計(jì)師英語(yǔ)資料資產(chǎn)負(fù)債表資產(chǎn)負(fù)債表Balance Sheet編制單位： 年 月 日 單位：元 Prepared by: Month: Date: year: Monetary unit: 資 產(chǎn) 行次 年初數(shù) 期末數(shù) 負(fù)債和所有者權(quán)益 行次 年初數(shù) 期末數(shù) Assets Line No ． Beg. balance End. balance ( 或股東權(quán)益 ) Line No. Beg. balance End. balance Liabilities amp。(Stockholders39。 owners39。 ) Equity 編制單位： 年度 單位：元 Prepared by: Period: Monetary unit: RMB yuan 項(xiàng) 目 行次 本年數(shù) 上年數(shù) Item Line No. Current year Prior year 一、實(shí)收資本（或股本） I. Paidin capital (or stock) 年初余額 1 Beginning balance 本年增加數(shù) 2 Increase in the current year 其中：資本公積轉(zhuǎn)入 3 Including: Transferin from capital surplus 盈余公積轉(zhuǎn)入 4 Transferin from surplus reserve 利潤(rùn)分配轉(zhuǎn)入 5 Transferin from distribution of profit 新增資本（或股本） 6 Additional capital (or stock) 本年減少數(shù) 10 Decrease in the current year 年末余額 15 Ending balance 二、資本公積： Ⅱ . Capital surplus 年初余額 16 Beginning balance 本年增加數(shù) 17 Increase in the current year 其中：資本（或股本）溢價(jià) 18 Including: premium on capital (or stock) 接受捐贈(zèng)非現(xiàn)金資產(chǎn)準(zhǔn)備 19 Reserve of donated noncash assets 接受現(xiàn)金捐贈(zèng) 20 Receipt of cash donation 股權(quán)投資準(zhǔn)備 21 Equity investment reserve 撥款轉(zhuǎn)入 22 Transferin from government appropriations 外幣資本折算差額 23 Foreign currency capital translation difference 其他資本公積 30 Other capital surplus 本年減少數(shù) 40 Decrease in the current yea 其中：轉(zhuǎn)增資本（或股本） 41 Including: Conversion into capital (or stock) 年末余額 45 Ending balance 三、法定和任意盈余公積： Ⅲ . Statutory and discretionary surplus reserves 年初余額 46 Beginning balance 本年增加數(shù) 47 Increase in the current year 其中：從凈利潤(rùn)中提取數(shù) 48 Including: Amount appropriated from net ine 其中：法定盈余公積 49 Including: Statutory surplus reserve 任意盈余公積 50 Discretionary surplus reserve 儲(chǔ)備基金 51 Reserve fund 企業(yè)發(fā)展基金 52 Enterprise expansion fund 法定公益金轉(zhuǎn)入數(shù) 53 Transferin from statutory public welfare fund 本年減少數(shù) 54 Decrease in the current year 其中：彌補(bǔ)虧損 55 Including: Recovery of losses 轉(zhuǎn)增資本（或股本） 56 Conversion into capital (or stock) 分派現(xiàn)金股利或利潤(rùn) 57 Distribution of cash dividend or profit 分派股票股利 58 Distribution of stock dividend 年末余額 62 Ending balance 其中：法定盈余公積 63 Including: Statutory surplus reserve 儲(chǔ)備基金 64 Reserve fund 企業(yè)發(fā)展基金 65 Enterprise expansion fund 四、法定公益金： IV. Statutory public welfare fund: 年初余額 66