资产负债表 Balance Sheet
编制单位: (Company Name)
资 产 Assets
At December of 2010 年 月 日
会企01表 单位: (Unit) 年初余额 2012 RMB’ 000 Liabilities Marketable securities +500 (repo contract) 流动资产：Current Assets 期末余额 年初余额 负债与所有者权益 Liabilities and 2010 2009 Shareholders’ Equity RMB ‘000 RMB’ 000 流动负债：Current Liabilities 短期借款 Short term borrowings 期末余额 2013 RMB ‘000 Assets: 现金 Cash (and cash equivalent) 交易性金融资产(短期投资) Marketable securities (short-term investments) 应收票据 Notes receivables 应收账款 Accounts receivables (trade receivables) (A/R) 减：坏账准备 Less: Bad debt provisions 应收账款净额 Accounts receivables, net 预付账款 Prepaid expenses (prepayments) 其他应收款 Other receivables 交易性金融负债 Marketable Cash +500 Securities (liabilities) Marketable securities -500 应付票据 Notes payables 应付账款 Accounts payables (trade payables) (A/P) 预收账款 Advances from customers 应付职工薪酬 Salary payables 应交税费 Tax payables 应付股利 Dividend payables 存货 Inventories 应付利息 Interest payables 其他应付款 Other payables 一年内到期的非流动负债 Current portion of non-current liabilities 其他流动负债 Other current liabilities 流动负债合计 Total Current Liabilities 非流动负债: Non-current Liabilities 长期借款 Long term borrowings 应付债券 Bonds payables 长期应付款 Long term payables 专项应付款 Ear-marked payables 预计负债 Contingent liabilities 其他流动资产 Other current assets 流动资产合计 Total Current Assets 非流动资产: Non-current Assets 可供出售金融资产 Available-for-sale securities 持有至到期投资 Hold-to-maturity securities 长期应收款 Long term receivables 长期股权投资 Long term investments 投资性房地产 Investment properties 固定资产原值 Fixed assets, gross 减：累计折旧 Less: Accumulated depreciation 固定资产净值 Fixed assets, net 固定资产清理 Fixed assets for 递延所得税负债 Deferred tax liabilities 其他非流动负债 Other non-current disposal 在建工程 Construction in progress (CIP) 无形资产 Intangible assets 开发支出 Development costs 商誉 Goodwill liabilities 非流动负债合计 Total non-current liabilities 负债合计 Total Liabilities 所有者权益：Shareholders’ Equity 实收资本(或股本) Paid-in capital 资本公积 Capital reserve 减：库存股 Less: Treasury stocks 盈余公积 Earnings reserve 未分配利润 Retained earnings 长期待摊费用 Expenses for long term amortization 递延所得税资产 Deferred tax 其他非流动资产 Other non-current assets 非流动资产合计 Total Non-current Assets 资产合计 Total Assets 所有者权益合计 Total shareholders’ equity 负债与所有者权益合计 Total Liabilities and Shareholders’ Equity
现金流量表 Cash Flow Statement
编制单位： Company Name:
年 月 At December of 2010
日
会企03表 单位： Unit:
2010 RMB ‘000 项 目Items 一、经营活动产生的现金流量 Cash flows from operating activities 收到销售商品、提供劳务受到的现金 Cash received from sale of products and services 收到的税费返还 Cash received from tax rebate 收到其他与经营活动相关的现金 Cash received from other operating activities 经营活动现金流入小计 Total cash inflows from operating activities 购买商品、接受劳务支付的现金Purchase of raw materials and services 支付各项税费Payments of taxes and surcharges 支付其他与经营活动相关的现金 Payments for other operating activities 现金流出小计 Total cash outflows 经营活动产生的现金流量净额 Net cash flows from operating activities 二、投资活动产生的现金流量 Cash flows from investment activities 收回投资收到的现金 Proceeds from disposal of investments 取得投资收益收到的现金 Cash received from investments 处置固定资产、无形资产、其他资产所收到的现金净额 Proceeds from disposal of fixed assets, intangible assets and other assets 收到的其他与投资活动相关的现金 Cash received from other investment activities 投资活动现金流入小计 Total cash inflows from investment activities 购建固定资产、无形资产、其他资产支付的现金 Purchase of fixed assets, intangible assets and other assets 投资支付的现金 Increase in investments 支付的其他与投资活动相关的现金 Payments for other investment activities 投资活动现金流出小计 Total cash outflows from investment activities 投资活动产生的现金流量净额 Net cash flows from investment activities 三、筹资活动产生的现金流量 Cash flows from financing activities 吸收投资收到的现金 Capital contributions from investors 取得借款收到的现金 Proceeds from interest-bearing loans (borrowings) 收到的其他与筹资活动相关的现金 Proceeds from other financing activities 筹资活动现金流入小计 Total cash inflows from financing activities 偿还债务所支付的现金 Repayments of interest-bearing loans (borrowings) 分配股利利润或偿还利息支付的现金 Dividend paid or interest paid 支付的其他与筹资活动相关的现金 Payments for other financing activities 筹资活动现金流出小计 Total cash outflows from financing activities 筹资活动产生的现金流量净额 Net cash flows from financing activities 四、汇率变动对现金的影响 Effect of changes in foreign exchange rate 五、现金及现金等价物增加净额 Net increase in cash and cash equivalents 加：期初现金及现金等价物余额 Add: Cash and cash equivalents at beginning of year 六、期末现金及现金等价物余额 Cash and cash equivalents at end of year
