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1、一、企业财务会计报表封面FINANCIALREPORTCOVER报表所属期间之期末时间点PeriodEnded所属月份ReportingPeriod报出日期SubmitDate记账本位币币种LocalReportingCurrency审核人Verifier填表人Preparer二、资产负债表BalanceSheet资产Assets流动资产CurrentAssets货币资金BankandCash短期投资CurrentInvestment一年内到期委托贷款Entrustedloanreceivableduewithinoneyear减：一年内到期委托贷款减值准备Less:Impairmentfor
2、Entrustedloanreceivableduewithinoneyear减：短期投资跌价准备Less:Impairmentforcurrentinvestment短期投资净额Netbalofcurrentinvestment应收票据Notesreceivable应收股利Dividendreceivable应收利息Interestreceivable应收账款Accountreceivable减：应收账款坏账准备Less:BaddebtprovisionforAccountreceivable应收账款净额NetbalofAccountreceivable其他应收款Otherreceivabl
3、e减：其他应收款坏账准备Less:BaddebtprovisionforOtherreceivable其他应收款净额NetbalofOtherreceivable预付账款Prepayment应收补贴款Subsidyreceivable存货Inventory减：存货跌价准备Less:ProvisionforInventory存货净额NetbalofInventory已完工尚未结算款Amountduefromcustomerforcontractwork待摊费用DeferredExpense一年内到期的长期债权投资Long-termdebtinvestmentduewithinoneyear一年内
4、到期的应收融资租赁款Financeleasereceivablesdue其他流动资产Othercurrentassets流动资产合计Totalcurrentassets长期投资Long-terminvestment长期股权投资Long-termequityinvestment委托贷款Entrustedloanreceivable长期债权投资Long-termdebtinvestment长期投资合计Totalforlong-terminvestment减：长期股权投资减值准备Less:Impairmentforlong-termequityinvestment减：长期债权投资减值准备Less:I
5、mPairmentforlong-termdebtinvestment减：委托贷款减值准备Less:Provisionforentrustedloanreceivable长期投资净额Netbaloflong-terminvestment其中：合并价差Include:Goodwill(Negativegoodwill)固定资产Fixedassets固定资产原值Cost减：累计折旧Less:AccumulatedDepreciation固定资产净值Netbal减：固定资产减值准备Less:ImPairmentforfixedassets固定资产净额NBVoffixedassets工程物资Mater
6、ialholdsforconstructionoffixedassets在建工程Constructioninprogress减：在建工程减值准备Less:Impairmentforconstructioninprogress在建工程净额Netbalofconstructioninprogress固定资产清理Fixedassetstobedisposedof固定资产合计Totalfixedassets无形资产及其他资产Otherassets&Intangibleassets无形资产Intangibleassets减：无形资产减值准备Less:Impairmentforintangibleasse
7、ts无形资产净额Netbalofintangibleassets长期待摊费用Long-termdeferredexpense融资租赁未担保余值Financelease-Unguaranteedresidualvalues融资租赁应收融资租赁款Financelease-Receivables其他长期资产Othernon-currentassets无形及其他长期资产合计Totalotherassets&intangibleassets递延税项DeferredTax递延税款借项DeferredTaxassets资产总计Totalassets负债及所有者（或股东）权益Liability&Equity流
8、动负债Currentliability短期借款Short-termloans应付票据Notespayable应付账款Accountspayable已结算尚未完工款预收账款Advancefromcustomers应付工资Payrollpayable应付福利费Welfarepayable应付股利Dividendpayable应交税金Taxespayable其他应交款Otherfeespayable其他应付款Otherpayable预提费用AccruedExpense预计负债Provision递延收益DeferredRevenue一年内到期的长期负债Long-termliabilityduewith
9、inoneyear其他流动负债Othercurrentliability流动负债合计Totalcurrentliability长期负债Long-termliability长期借款Long-termloans应付债券Bondspayable长期应付款Longdermpayable专项应付款Grants&Subsidiesreceived其他长期负债Otherlong-termliability长期负债合计Totallong-termliability递延税项DeferredTax递延税款贷项DeferredTaxliabilities负债合计Totalliability少数股东权益Minorit
10、yinterests所有者权益（或股东权益）OWnerSEquity实收资本（或股本）Paidincapital减；已归还投资Less:Capitalredemption实收资本（或股本）净额NetbalofPaidincapital资本公积CapitalReserves盈余公积SurplusReserves其中：法定公益金Include:Statutoryreserves未确认投资损失Unrealisedinvestmentlosses未分配利润Retainedprofitsafterappropriation其中：本年利润Include:Profitsfortheyear外币报表折算差额T
11、ranslationreserve所有者（或股东）权益合计TotalEquity负债及所有者（或股东）权益合计TotalLiability&Equity三、利润及利润分配表Incomestatementandprofitappropriation一、主营业务收入Revenue减：主营业务成本Less:CoStofSaleS主营业务税金及附加SalesTax二、主营业务利润(亏损以“一填列)GrossProfit(-meansloss)加：其他业务收入Add:Otheroperatingincome减：其他业务支出Less:Otheroperatingexpense减：营业费用Selling&D
12、istributionexpense管理费用G&Aexpense财务费用Financeexpense三、营业利润（亏损以“一填歹U）Profitfromoperation（-meansloss）加：投资收益（亏损以“一填列）Add:Investmentincome补贴收入SubsidyIncome营业外收入Non-operatingincome减：营业外支出Less:Non-operatingexpense四、利润总额（亏损总额以“一填列）ProfitbeforeTax减：所得税Less:Incometax少数股东损益Minorityinterest加：未确认投资损失Add:Unrealise
13、dinvestmentlosses五、净利润（净亏损以一填列）Netprofit（-meansloss）加：年初未分配利润Add:Retainedprofits其他转入Othertransfer-in六、可供分配的利润Profitavailablefordistribution（-meansloss）减：提取法定盈余公积Less:Appropriationofstatutorysurplusreserves提取法定公益金Appropriationofstatutorywelfarefund提取职工奖励及福利基金Appropriationofstaffincentiveandwelfarefun
14、d提取储藏基金Appropriationofreservefund提取企业开展基金Appropriationofenterpriseexpansionfund利润归还投资Capitalredemption七、可供投资者分配的利润Profitavailableforowners*distribution减：应付优先股股利Less:Appropriationofpreferenceshare,sdividend提取任意盈余公积Appropriationofdiscretionarysurplusreserve应付普通股股利Appropriationofordinarysharesdividend转
15、作资本（或股本）的普通股利Transferfromordinarysharesdividendtopaidincapital八、未分配利润Retainedprofitafterappropriation补充资料：SupplementaryInformation:1 .出售、处置部门或被投资单位收益Gainsondisposalofoperatingdivisionsorinvestments2 .自然灾害发生损失LOSSeSfrOmnatUraldiSaSter3会计政策变更增加（或减少）利润总额Increase（decrease）inprofitduetochangesinaccountingpolicies4 .会计估计变更增加（或减少）利润总额InCreaSe（decrease）inprofitduetochangesinaccountingestimates5 .债务重组损失Lossesfromdebtrestructuring
