财务报告+财务报表 英文版
XX Co., Ltd.
Annual Audit Report YZXXZ (2016) No. 2XX56
XX Certified Public Accountants Co., Ltd.
Content I. Audit report Page 1-2
II. Financial statementsPage 3-6
(i) Balance SheetPage 3
(ii) Income StatementPage 4
(iii) Cash Flow StatementPage 5
(iv) Change Statement of Owners’ EquityPage 6
III. Explanatory notes of financial statementsPage 7-23
XX CERTIFIED PUBLIC ACCOUNTANTS CO., LTD
Audit Report
YZXXZ (2016) No. 2XX56
XX Co., Ltd.,
We have audited the accompanying financial statements of XX Co., Ltd. (hereinafter referred to as “your company”), including the balance sheet as at December 31, 2015, the income statement, cash flow statement and change statement of owners’ equity of 2015 as well as explanatory notes of financial statements.
I. Management’s responsibility for the financial statements
Management of your company is responsible for the preparation and fair presentation of financial statements. This responsibility includes: (1) preparing the financial statements and reflecting fair representation in accordance with provisions of the Accounting Standards for Business Enterprises; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error.
II. Auditor’s responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with provisions of the Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
assessments, the certified public accountants consider the internal control relevant to the preparation and fair presentation of the financial statements in order to design audit procedures that area appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the internal control. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of accounting estimates made by management, as well as evaluating the overall presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
III. Audit opinion
In our opinion, the financial statements of your company have been prepared in accordance with provisions of the Accounting Standards for Business Enterprises in all material aspects, and present fairly the financial position of your company as of December 31, 2015 and the results of its operations and cash flows of 2015.
XX Certified Public Accountants Co., Ltd. Chinese Certified Public Accountant:
Guangdong, China Chinese Certified Public Accountant:
February 29, 2016
Balance Sheet
December 31, 2015
KQ 01
1 year available liabilities for sale
Other current assets Non-current liabilities due
within 1 year
Total current assets Other current liabilities
Total current liabilities
Non-current liabilities:
Long-term borrowings
Bonds payable
Including: Preferred shares
Perpetual capital securities
Long-term account payable
Long-term employees’
compensation payable
Non-current assets: Special payables
Available for sale financial
Accrued liabilities
assets
Held-to-maturity investments Deferred income
Long-term account receivable Deferred tax liabilities
Long-term equity investment Other non-current liabilities Investing real estate Total non-current liabilities
Fixed asset 7 Total liabilities
Project in construction Owners’ equity (or
shareholders’ equity)
16 Engineering material Paid-in capital (or share
capital)
Fixed asset disposal Other equity instruments
2
Income Statement
Year of 2015
KQ 02
Cash Flow Statement
Year of 2015
KQ 03
5
财务报表中英文对照
财务报表中英文对照 1.资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a year 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets
财务报表英文翻译
资产负债表（一） 一、资产ASSETS 流动资产：CURRENT ASSETS 货币资金Cash and cash equivalents 结算备付金Provision of settlement fund 拆出资金Funds lent 交易性金融资产Financial assets held for trading 应收票据Notes receivable 应收账款Accounts receivable 预付款项Advances to suppliers 应收保费Insurance premiums receivable 应收分保账款Cession premiums receivable 应收分保合同准备金Provision of cession receivable 应收利息Interests receivable 其他应收款Other receivables 买入返售金融资产Recoursable financial assets acquired 存货Inventories 其中：原材料Raw materials 库存商品（产成品）Finished goods 一年内到期的非流动资产Non-current assets maturing within one year 其他流动资产Other current assets 其中：内部银行Including：In-house bank 流动资产合计TOTAL CURRENT ASSETS 非流动资产：NON-CURRENT ASSETS 发放贷款及垫款Loans and payments 可供出售金融资产Available-for-sale financial assets 持有至到期投资Held-to-maturity investments 长期应收款Long-term receivables 长期股权投资Long-term equity investments 投资性房地产Investment real estates 固定资产（固定资产原价）Fixed assets（Original value of fixed assets）减：累计折旧Less：Accumulated depreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Reserve for fixed assets impairment 固定资产净额Net fixed assets 在建工程Construction in progress 工程物资Project materials 固定资产清理Disposal of fixed assets 生产性生物资产Productive biological assets 油气资产Oil and natural gas assets 无形资产Intangible assets 开发支出Development costs 商誉Goodwill
微软财务报表英文版
Statement: Vie w: 06/2012 06/2011 06/2010 06/2009 06/2008 Cash and Equivalents6,938 9,610 5,505 6,076 10,339 Restrictable Cash - - - - - Marketable Securities56,102 43,162 31,283 25,371 13,323 Receivables 15,780 14,987 13,014 11,192 13,589 Inventories 1,137 1,372 740 717 985 Prepaid Expenses- - - - - Current Deferred Income Taxes 2,035 2,467 2,184 2,213 2,017 Other Current Assets 3,092 3,320 2,950 3,711 2,989 Gross Fixed Assets 19,231 17,991 16,259 15,082 12,544 Accumulated Depreciat ion (10,962) (9,829) (8,629) (7,547) (6,302) Net Fixed Assets8,269 8,162 7,630 7,535 6,242 Intangibles 3,170 744 1,158 1,759 1,973 Cost in Excess 13,452 12,581 12,394 12,503 12,108 Non-Current Deferred Income Taxes - - - 279 949 Other Non-Current Assets 11,296 12,299 9,255 6,532 8,279 Total Assets 121,271 108,704 86,113 77,888 72,793 06/2012 06/2011 06/2010 06/2009 06/2008 Accounts Payable4,989 5,405 4,207 5,008 4,034 Short Term Debt1,231 - 1,000 2,000 - Notes Payable - - - - - Accrued Expenses 3,875 - - - - Accrued Liabilities 3,875 3,575 3,283 3,156 2,934 Deferred Revenues18,653 15,722 13,652 13,003 13,397 Current Deferred Income Taxes 954 - - - -
财务报表中英文对照
一、企业财务会计报表封面FINANCIAL REPORT COVER 报表所属期间之期末时间点Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Bank and Cash 短期投资Current Investment 一年内到期委托贷款Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备Less: Impairment for current investment 短期投资净额Net bal of current investment
应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收账款Account receivable 减：应收账款坏账准备Less: Bad debt provision for Account receivable 应收账款净额Net bal of Account receivable 其他应收款Other receivable 减：其他应收款坏账准备Less: Bad debt provision for Other receivable 其他应收款净额Net bal of Other receivable 预付账款Prepayment 应收补贴款Subsidy receivable 存货Inventory 减：存货跌价准备Less: Provision for Inventory 存货净额Net bal of Inventory 已完工尚未结算款Amount due from customer for contract work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term debt investment due within one year 一年内到期的应收融资租赁款Finance lease receivables due within one year
财务报表各项目中英文对照
财务报表各项目中英文对照 一、损益表INCOME STATEMENT Aggregate income statement 合并损益表Operating Results 经营业绩 FINANCIAL HIGHLIGHTS 财务摘要 Gross revenues 总收入/毛收入 Net revenues 销售收入/净收入 Sales 销售额 Turnover 营业额 Cost of revenues 销售成本 Gross profit 毛利润 Gross margin 毛利率 Other income and gain 其他收入及利得 EBITDA 息、税、折旧、摊销前利润（EBITDA）EBITDA margin EBITDA率 EBITA 息、税、摊销前利润 EBIT 息税前利润/营业利润 Operating income（loss）营业利润/（亏损）Operating profit 营业利润 Operating margin 营业利润率 EBIT margin EBIT率（营业利润率） Profit before disposal of investments 出售投资前利润Operating expenses: 营业费用：
Research and development costs （R&D）研发费用 marketing expensesSelling expenses 销售费用 Cost of revenues 营业成本 Selling Cost 销售成本 Sales and marketing expenses Selling and marketing expenses 销售费用、或销售及市场推广费用 Selling and distribution costs 营销费用/行销费用 General and administrative expenses 管理费用/一般及管理费用 Administrative expenses 管理费用 Operating income（loss）营业利润/（亏损） Profit from operating activities 营业利润/经营活动之利润 Finance costs 财务费用/财务成本 Financial result 财务费用 Finance income 财务收益 Change in fair value of derivative liability associated with Series B convertible redeemable preference shares 可转换可赎回优先股B相关衍生负债公允值变动Loss on the derivative component of convertible bonds 可換股債券衍生工具之損失Equity loss of affiliates 子公司权益损失 Government grant income 政府补助 Other (expense) / income 其他收入/（费用） Loss before income taxes 税前损失 Income before taxes 税前利润 Profit before tax 税前利润 Income taxes 所得税 taxes 税项 Current Income tax 当期所得税 Deferred Income tax 递延所得税
中英文对照版财务报表
一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份 Reporting Period 报出日期 Submit Date 记账本位币币种 Local Reporting Currency 审核人 Verifier 填表人 Preparer 二、资产负债表 Balance Sheet 资产 Assets 流动资产 Current Assets 货币资金 Bank and Cash 短期投资 Current Investment 一年内到期委托贷款 Entrusted loan receivable due within one year 减：一年内到期委托贷款减值准备 Less: Impairment for Entrusted loan receivable due within one year 减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收账款 Account receivable 减：应收账款坏账准备 Less: Bad debt provision for Account receivable 应收账款净额 Net bal of Account receivable 其他应收款 Other receivable 减：其他应收款坏账准备 Less: Bad debt provision for Other receivable 其他应收款净额 Net bal of Other receivable 预付账款 Prepayment 应收补贴款 Subsidy receivable 存货 Inventory 减：存货跌价准备 Less: Provision for Inventory 存货净额 Net bal of Inventory 已完工尚未结算款 Amount due from customer for contract work 待摊费用 Deferred Expense 一年内到期的长期债权投资 Long-term debt investment due within one year 一年内到期的应收融资租赁款 Finance lease receivables due within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 Long-term investment 长期股权投资 Long-term equity investment 委托贷款 Entrusted loan receivable 长期债权投资 Long-term debt investment
一般企业财务报表格式(英文版)
Appendix: Formats of Financial Statements for General Enterprises Balance Sheet Form AF-01 Prepared by: Month: Date: Year: Monetary Unit: Assets Ending balance Beginning balance Liabilities & Owners’ (Stockholders’) Equity Ending balance Beginning balance Current assets: Current liabilities: Monetary funds Short-term loans Financial assets that are measured at fair value and whose changes are included in the current profits and losses Financial liabilities that are measured at fair value and whose changes are included in the current profits and losses Derivative financial assets Derivative financial liabilities Notes receivable Notes payable Accounts receivable Accounts payable Advances to suppliers Advances from customers Interest receivable Employee compensation payable Dividend receivable Taxes payable Other receivables Interest payable Inventories Dividend payable Assets held for sale Other payables Non-current assets due within a year Liabilities held for sale Other current assets Non-current liabilities due within a year Sub-total of current assets Other current liabilities Non-current assets: Sub-total of current liabilities Financial assets available for sale Non-current liabilities: Held-to-maturity investments Long-term borrowings Long-term receivables Bonds payable Long-term equity investment Including: preferred shares Real estate investments Perpetual bonds Fixed assets Long-term payables Construction in progress Special payables Construction materials Estimated liabilities Disposal of fixed assets Deferred income Productive biological assets Deferred income tax liabilities Oil and gas assets Other non-current liabilities Intangible assets Sub-total of non-current liabilities Development expenditure Total liabilities Goodwill Owners’ (stockholders’) equity: Long-term prepaid expenses Paid-in capital (or stock) Deferred income tax assets Other equity instruments Other non-current assets Including: preferred shares
财务报表英文翻译
资产负债表（一） 一、资产 ASSETS 流动资产：CURRENT ASSETS 货币资金 Cash and cash equivalents 结算备付金 Provision of settlement fund 拆出资金 Funds lent 交易性金融资产 Financial assets held for trading 应收票据 Notes receivable 应收账款 Accounts receivable 预付款项 Advances to suppliers 应收保费 Insurance premiums receivable 应收分保账款 Cession premiums receivable 应收分保合同准备金 Provision of cession receivable 应收利息 Interests receivable 其他应收款 Other receivables 买入返售金融资产 Recoursable financial assets acquired 存货 Inventories 其中：原材料Raw materials 库存商品（产成品） Finished goods 一年内到期的非流动资产 Non-current assets maturing within one year 其他流动资产 Other current assets 其中：内部银行 Including：In-house bank 流动资产合计 TOTAL CURRENT ASSETS 非流动资产：NON-CURRENT ASSETS 发放贷款及垫款 Loans and payments 可供出售金融资产 Available-for-sale financial assets 持有至到期投资 Held-to-maturity investments 长期应收款 Long-term receivables 长期股权投资 Long-term equity investments 投资性房地产 Investment real estates 固定资产（固定资产原价） Fixed assets（Original value of fixed assets）减：累计折旧 Less：Accumulated depreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Reserve for fixed assets impairment 固定资产净额 Net fixed assets 在建工程 Construction in progress 工程物资 Project materials 固定资产清理 Disposal of fixed assets 生产性生物资产 Productive biological assets 油气资产 Oil and natural gas assets 无形资产 Intangible assets 开发支出 Development costs 商誉 Goodwill
财务报表 英文版
Balance Sheet December 31, 2015 KQ 01
1 year available liabilities for sale Other current assets Non-current liabilities due within 1 year Total current assets Other current liabilities Total current liabilities Non-current liabilities: Long-term borrowings Bonds payable Including: Preferred shares Perpetual capital securities Long-term account payable Long-term employees’ compensation payable Non-current assets: Special payables Available for sale financial Accrued liabilities assets Held-to-maturity investments Deferred income Long-term account receivable Deferred tax liabilities Long-term equity investment Other non-current liabilities Investing real estate Total non-current liabilities Fixed asset 7 Total liabilities Project in construction Owners’ equity (or shareholders’ equity) 16 Engineering material Paid-in capital (or share capital) Fixed asset disposal Other equity instruments
财务报告+财务报表 英文版
XX Co., Ltd. Annual Audit Report YZXXZ (2016) No. 2XX56 XX Certified Public Accountants Co., Ltd.
Content I. Audit report Page 1-2 II. Financial statementsPage 3-6 (i) Balance SheetPage 3 (ii) Income StatementPage 4 (iii) Cash Flow StatementPage 5 (iv) Change Statement of Owners’ EquityPage 6 III. Explanatory notes of financial statementsPage 7-23
XX CERTIFIED PUBLIC ACCOUNTANTS CO., LTD Audit Report YZXXZ (2016) No. 2XX56 XX Co., Ltd., We have audited the accompanying financial statements of XX Co., Ltd. (hereinafter referred to as “your company”), including the balance sheet as at December 31, 2015, the income statement, cash flow statement and change statement of owners’ equity of 2015 as well as explanatory notes of financial statements. I. Management’s responsibility for the financial statements Management of your company is responsible for the preparation and fair presentation of financial statements. This responsibility includes: (1) preparing the financial statements and reflecting fair representation in accordance with provisions of the Accounting Standards for Business Enterprises; (2) designing, implementing and maintaining the necessary internal control in order to free financial statements from material misstatement, whether due to fraud or error. II. Auditor’s responsibility Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our audit in accordance with provisions of the Chinese Certified Public Accountants Auditing Standards. Those standards require that we comply with ethical requirements and plan and perform the audit to obtain reasonable assurance whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk
财务报表中英文
新会计准则下的英文版的会计报表 一、企业财务会计报表封面 FINANCIAL REPORT COVER 报表所属期间之期末时间点 Period Ended 所属月份Reporting Period 报出日期Submit Date 记账本位币币种Local Reporting Currency 审核人Verifier 填表人Preparer 二、资产负债表Balance Sheet 资产Assets 流动资产Current Assets 货币资金Cash and Cash Equivalents 短期投资Short-term Investment 一年内到期委托贷款Entrusted Loan Receivable Due within One Year 减：一年内到期委托贷款减值准备 Deduct: Depreciation Reserve for Entrusted Loan Receivable Due within One Year 减：短期投资跌价准备Deduct: Falling Price Reserve for Short-term Investment 短期投资净额Net Value of Short-term Investment 应收票据Notes Receivable 应收股利Dividends Receivable 应收利息Interest Receivable 应收账款Accounts Receivable 减：应收账款坏账准备Deduct: Bad Debt Reserve for Accounts Receivable 应收账款净额Net Value of Accounts Receivable 其他应收款Other Receivable 减：其他应收款坏账准备Deduct: Bad Debt Reserve for Other Receivable 其他应收款净额Net Value of Other Receivable 预付账款Prepayment 应收补贴款Subsidy Receivable 存货Inventory 减：存货跌价准备Deduct: Inventory Falling Price Reserve 存货净额Net Value of Inventory 已完工尚未结算款Amount Due from Customer for Contract Work 待摊费用Deferred Expense 一年内到期的长期债权投资Long-term Investment on Bonds Due within One Year 一年内到期的应收融资租赁款Financial Lease Receivable Due within One Year 其他流动资产Other Current Assets 流动资产合计Total Current Assets 长期投资Long-term Investment 长期股权投资Long-term Investment on Stocks 委托贷款Entrusted Loan 长期债权投资Long-term Investment on Bonds 长期投资合计Total Long-term Investment 减：长期股权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on Stocks 减：长期债权投资减值准备Deduct: Depreciation Reserve for Long-term Investment on
财务报表(中英文版)
标准版的财务报表（中英文版） 资产负债表Balance Sheet 项目ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款Other receivables 预付帐款Accounts prepaid 期货保证金Future guarantee 应收补贴款Allowance receivable 应收出口退税Export drawback receivable 存货Inventories 其中：原材料Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资：Long-term investment： 其中:长期股权投资Including long term equity investment 长期债权投资Long term securities investment *合并价差Incorporating price difference 长期投资合计Total long-term investment 固定资产原价Fixed assets-cost 减：累计折旧Less:Accumulated Dpreciation 固定资产净值Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计Total tangible assets 无形资产Intangible assets 其中:土地使用权Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理Including:Fixed assets repair 固定资产改良支出Improvement expenditure of fixed assets
财务报表英文版
项目 ITEM 货币资金Cash 短期投资Short term investments 应收票据Notes receivable 应收股利Dividend receivable 应收利息Interest receivable 应收帐款Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用Prepaid and deferred expenses 待处理流动资产净损失Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产Other current assets 流动资产合计Total current assets 长期投资： Long-term investment： 其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备Less:Impairment of fixed assets 固定资产净额Net value of fixed assets 固定资产清理Disposal of fixed assets 工程物资Project material 在建工程Construction in Progress 待处理固定资产净损失Unsettled G/L on fixed assets 固定资产合计 Total tangible assets