英文財(cái)務(wù)報(bào)表(編輯修改稿)
2024-10-25 02:13 本頁(yè)面
【文章內(nèi)容簡(jiǎn)介】 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(rùn) Retained profits after appropriation其中：本年利潤(rùn) 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 amp。 Equity分配表Ine statement and profit appropriation一、主營(yíng)業(yè)務(wù)收入 Revenue減：主營(yíng)業(yè)務(wù)成本 Less: Cost of Sales主營(yíng)業(yè)務(wù)稅金及附加 Sales Tax二、主營(yíng)業(yè)務(wù)利潤(rùn)（虧損以“—”填列）Gross Profit(means loss)加：投資收益（虧損以“—”填列）Add: Investment ine補(bǔ)貼收入 Subsidy Ine營(yíng)業(yè)外收入 Nonoperating ine減：營(yíng)業(yè)外支出 Less: Nonoperating expense四、利潤(rùn)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(rèn)投資損失 Add: Unrealised investment losses五、凈利潤(rùn)（凈虧損以“—”填列）Net profit(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(jiǎng)勵(lì)及福利基金 Appropriation of staff incentive and welfare fund提取儲(chǔ)備基金 Appropriation of reserve fund提取企業(yè)發(fā)展基金 Appropriation of enterprise expansion fund利潤(rùn)歸還投資 Capital redemption七、可供投資者分配的利潤(rùn) Profit available for owners39。 distribution減：應(yīng)付優(yōu)先股股利 Less: Appropriation of preference share39。s dividend提取任意盈余公積 Appropriation of discretionary surplus reserve應(yīng)付普通股股利 Appropriation of ordinary share39。s dividend轉(zhuǎn)作資本（或股本）的普通股股利 Transfer from ordinary share39。s dividend to paid in capital八、未分配利潤(rùn) Retained profit after appropriation補(bǔ)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 investments2．自然災(zāi)害發(fā)生損失 Losses from natural disaster3．會(huì)計(jì)政策變更增加（或減少）利潤(rùn)總額 Increase(decrease)in profit due to changes in accounting policies4．會(huì)計(jì)估計(jì)變更增加（或減少）利潤(rùn)總額 Increase(decrease)in profit due to changes in accounting estimates5．債務(wù)重組損失 Losses from debt restructuring流量表編輯Cash Flow Statement一、經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Operating Activities:銷售商品、提供勞務(wù)收到的現(xiàn)金 Cash received from sales of goods or rendering services 收到的稅費(fèi)返還 Refunds of taxes收到的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other operating activities現(xiàn)金流入小計(jì) Subtotal of cash inflows購(gòu)買商品、接受勞務(wù)支付的現(xiàn)金 Cash paid for goods or receiving services支付給職工以及為職工支付的現(xiàn)金 Cash paid to and on behalf of employees支付的各項(xiàng)稅費(fèi) Tax payments支付的其他與經(jīng)營(yíng)活動(dòng)有關(guān)的現(xiàn)金 Cash paid relating to other operating activities現(xiàn)金流出小計(jì) Subtotal of cash outflows經(jīng)營(yíng)活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ Net Cash Flow from Operating Activities二、投資活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Investing Activities:收回投資所收到的現(xiàn)金 Cash received from disposal of investments處置子公司和其他經(jīng)營(yíng)單位收到的現(xiàn)金 Cash received from disposal of subsidiary or other operating business units取得投資收益所收到的現(xiàn)金 Cash received from investments ine處置固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)而收到的現(xiàn)金凈額 Net cash received from disposal of fixed assets, intangible assets and other longterm assets購(gòu)買子公司所收到的現(xiàn)金 Cash received by acquisition of subsidiary收到的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other investing activities 現(xiàn)金流入小計(jì) Subtotal of cash inflows購(gòu)建固定資產(chǎn)、無形資產(chǎn)和其他長(zhǎng)期資產(chǎn)所支付的現(xiàn)金 Cash paid to acquire fixed assets, intangible assets and other longterm assets投資所支付的現(xiàn)金 Cash paid to acquire investments支付的其他與投資活動(dòng)有關(guān)的現(xiàn)金 Cash payments relating to other investing activities 現(xiàn)金流出小計(jì) Subtotal of cash outflows投資活動(dòng)產(chǎn)生的現(xiàn)金流量?jī)纛~ Net Cash Flow from Investing Activities三、籌資活動(dòng)產(chǎn)生的現(xiàn)金流量： Cash Flow from Financing Activities:吸收投資所收到的現(xiàn)金 Cash received by investors借款所收到的現(xiàn)金 Cash received from borrowings其中：從金融機(jī)構(gòu)借款所收到的現(xiàn)金 Include: Cash received from financial institution borrowings收到的其他與籌資活動(dòng)有關(guān)的現(xiàn)金 Cash received relating to other financing activities 現(xiàn)金流入小計(jì) Subtotal of cash inflows償還債務(wù)所支付的現(xiàn)金 Repayments of borrowings其中：償還金融機(jī)構(gòu)債務(wù)所支付的現(xiàn)金 Include: Repayments of financial institution borrowings 分配股利、利潤(rùn)和償付利息所支付的現(xiàn)金 Dividends paid, profit distributed or interest paid 支付
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