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财务报表英文版

财务报表英文版
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

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

其他长期资产 Other long term assets

其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets

递延税款借项 Deferred assets debits

资产总计Total Assets

资产负债表(续表) Balance Sheet

项目 ITEM

短期借款Short-term loans

应付票款Notes payable

应付帐款Accounts payab1e

预收帐款Advances from customers

应付工资Accrued payro1l

应付福利费 Welfare payable

应付利润(股利) Profits payab1e

应交税金Taxes payable

其他应交款 Other payable to government

其他应付款 Other creditors

预提费用Provision for expenses

预计负债Accrued liabilities

一年内到期的长期负债Long term liabilities due within one year

其他流动负债Other current liabilities

流动负债合计 Total current liabilities

长期借款Long-term loans payable

应付债券Bonds payable

长期应付款 long-term accounts payable

专项应付款 Special accounts payable

其他长期负债Other long-term liabilities

其中:特准储备资金 Including:Special reserve fund

长期负债合计Total long term liabilities

递延税款贷项Deferred taxation credit

负债合计Total liabilities

* 少数股东权益Minority interests

实收资本(股本) Subscribed Capital

国家资本National capital

集体资本Collective capital

法人资本Legal person"s capital

其中:国有法人资本Including:State-owned legal person"s capital

集体法人资本Collective legal person"s capital

个人资本Personal capital

外商资本Foreign businessmen"s capital

资本公积Capital surplus

盈余公积surplus reserve

其中:法定盈余公积Including:statutory surplus reserve

公益金 public welfare fund

补充流动资本Supplermentary current capital

* 未确认的投资损失(以“-”号填列) Unaffirmed investment loss

未分配利润 Retained earnings

外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity

负债及所有者权益总计Total Liabilities & Equity

利润表 INCOME STATEMENT

项目 ITEMS

产品销售收入Sales of products

其中:出口产品销

售收入 Including:Export sales

减:销售折扣与折让 Less:Sales discount and allowances

产品销售净额Net sales of products

减:产品销售税金Less:Sales tax

产品销售成本 Cost of sales

其中:出口产品销售成本Including:Cost of export sales

产品销售毛利 Gross profit on sales

减:销售费用 Less:Selling expenses

管理费用General and administrative expenses

财务费用Financial expenses

其中:利息支出(减利息收入) Including:Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益) Exchange losses(minus exchange gains)

产品销售利润Profit on sales

加:其他业务利润Add:profit from other operations

营业利润Operating profit

加:投资收益Add:Income on investment

加:营业外收入Add:Non-operating income

减:营业外支出Less:Non-operating expenses

加:以前年度损益调整Add:adjustment of loss and gain for previous years

利润总额 Total profit

减:所得税 Less:Income tax

净利润 Net profit

现金流量表Cash Flows Statement

Prepared by: Period: Unit:

Items

1.Cash Flows from Operating Activities:

01)Cash received from sales of goods or rendering of services

02)Rental received

Value added tax on sales received and refunds of value

03)added tax paid

04)Refund of other taxes and levy other than value added tax

07)Other cash received relating to operating activities

08)Sub-total of cash inflows

09)Cash paid for goods and services

10)Cash paid for operating leases

11)Cash paid to and on behalf of employees

12)Value added tax on purchases paid

13)Income tax paid

14)Taxes paid other than value added tax and income tax

17)Other cash paid relating to operating activities

18)Sub-total of cash outflows

19)Net cash flows from operating activities

2.Cash Flows from Investing Activities:

20)Cash received from return of investments

21)Cash received from distribution of dividends or profits

22)Cash received from bond interest income

Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets

26)Other cash received relating to investing activities

27)Sub-total of cash inflows

Cash paid to acquire fixed assets,intangible assets

28)and other long-term assets

29)Cash paid to acquire equity investments

30)Cash paid to acquire debt investments

33)Other cash paid relating to investing activities

34)Sub-total of cash outflows

35)Net cash flows from investing activities

3.Cash Flows from Financing Activities:

36)Proceeds from issuing shares

37)Proceeds from issuing bonds

38)Proceeds from borrowings

41)Other proceeds relating to financing activities

42)Sub-total of cash inflows

43)Cash repayments of amounts borrowed

44)Cash payments of expenses on any financing activities

45)Cash payments for distribution of dividends or profits

46)Cash payments of interest expenses

47)Cash payments for finance leases

48)Cash payments for reduction of registered capital

51)Other cash payments relating to financing activities

52)Sub-total of cash outflows

53)Net cash flows from financing activities

4.Effect of Foreign Exchange Rate Changes on Cash

https://www.wendangku.net/doc/a97689354.html, Increase in Cash and Cash Equivalents

Supplemental Information

1.Investing and Financing Activities that do not Involve in

Cash Receipts and Payments

56)Repayment of debts by the transfer of fixed assets

57)Repayment of debts by the transfer of investments

58)Investments in the form of fixed assets

59)Repayments of debts by the transfer of investories

2.Reconciliation of Net Profit to Cash Flows from Operating Activities

62)Net profit

63)Add provision for bad debt or bad debt written off

64)Depreciation of fixed assets

65)Amortization of intangible assets

Losses on disposal of fixed assets,intangible assets

66)and other long-term assets (or deduct:gains)

67)Losses on scrapping of fixed assets

68)Financial expenses

69)Losses arising from investments (or deduct:gains)

70)Defered tax credit (or deduct:debit)

71)Decrease in inventories (or deduct:increase)

72)Decrease in operating receivables (or deduct:increase)

73)Increase in operating payables (or deduct:decrease)

74)Net payment on value added tax (or deduct:net receipts

75)Net cash flows from operating activities

https://www.wendangku.net/doc/a97689354.html, Increase in Cash and Cash Equivalents

76)cash at the end of the period

77)Less:cash at the beginning of the period

78)Plus:cash equivalents at the end of the period

79)Less:cash equivalents at the beginning of the period

80)Net increase in cash and cash equivalents

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

财务报表中英文汉英英汉对照

活期历史明细清单: Current Detailed List of History 帐号:Account Number 户名:Customer Name 操作地区:Operation Region 操作网点:Operation Branches 操作柜员:Operation Teller 工作日期:Date of Work 入账日期:Date Recorded 币种:Currency Type 交易代码:Transaction Code 注释:Remark 借贷:Lend or Loan 金额 Money 余额 Balance 地区 Region 网点Branches 操作员 Operator 界面 Interface 息 Interest 税Tax 工资 Wage 存deposit 支取Expenditure 汇款remittance 收费fee 批量业务 Batch Business 柜面交易 Counter transaction 开户:Account 摘要:Abstract 地点:location 打印机构:Print Agencies 现存:Cash deposit 转存:Transfer into 现支:Cash expenses 扣年税:Annual tax deduction 包月费:Monthly fee 中心入账:Center recorded 银行对账单:Bank Reconciliatio 打印柜员号printed teller sequence number numéro imprimé de caissier 打印时间 print time Temps imprimé 账号 account number numéro de compte 客户名称 account name nom et prénom de compte 币别 currency monnaie 钞汇鉴别cash remittance identification identification d'envoi de fonds / remise de billets 起始日期 start date date de début 终止日期termination date / expirty date date d’expiration 交易日期 trade /transaction date date de l’opération 摘要 abstract extrait 交易金额transaction amount montant de l'opération 账号余额 account balance solde du compte 对方账号 reciprocal account number numéro de compte réciproque 对方帐户名称 reciprocal account name nom de compte réciproque 操作员号 operator number numéro de l'opérateur 自述摘要autobiographical / self-disclosure abstratct extrait autobiographique 现金存入 cash deposit dép?t en espèces 结息 interest settlement règlement d'intérêt 现金支取 cash withdraw retrait en espèces 中国银行的流水清单

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 Financial Statement

资产负债表Statement of Financial Position(一)一、资产ASSETS 流动资产:Current assets 货币资金Cash and cash equivalents (现金和现金等价物) 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Buying back the sale of financial assets 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

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

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

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

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

中英文版财务报表-资产负债表及利润表

中英文版财务报表 资产负债表: 1 资产assets 11~ 12 流动资产current assets 111 现金及约当现金cash and cash equivalents [?'kw?v?l?nt] 1112 零用金/周转金petty cash/revolving funds 1113 银行存款cash in banks 1116 在途现金cash in transit 1117 约当现金cash equivalents 1118 其它现金及约当现金other cash and cash equivalents 112 短期投资short-term investment 1121 短期投资-股票short-term investments - stock 1122 短期投资-短期票券short-term investments - short-term notes and bills 1123 短期投资-政府债券short-term investments - government bonds 1124 短期投资-受益凭证short-term investments - beneficiary certificates 1125 短期投资-公司债short-term investments - corporate bonds 1128 短期投资-其它short-term investments - other 1129 备抵短期投资跌价损失allowance for reduction of short-term investment to market 113 应收票据notes receivable 1131 应收票据notes receivable 1132 应收票据贴现discounted notes receivable 1137 应收票据-关系人notes receivable - related parties 1138 其它应收票据other notes receivable 1139 备抵呆帐-应收票据allowance for uncollec- tible accounts- notes receivable 114 应收帐款accounts receivable 1141 应收帐款accounts receivable 1142 应收分期帐款installment accounts receivable 1147 应收帐款-关系人accounts receivable - related parties 1149 备抵呆帐-应收帐款allowance for uncollec- tible accounts - accounts receivable 118 其它应收款other receivables 1181 应收出售远汇款forward exchange contract receivable 1182 应收远汇款-外币forward exchange contract receivable - foreign currencies 1183 买卖远汇折价discount on forward ex-change contract 1184 应收收益earned revenue receivable

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

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