From :好好學習,專心向上
資產負債表 Balance Sheet
項 目 ITEM
貨幣資金 Cash
短期投資 Short term investments
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收帳款 Accounts receivable
其他應收款 Other receivables
預付帳款 Accounts prepaid
期貨保證金 Future guarantee
應收補貼款 Allowance receivable
應收出口退稅 Export drawback receivable
存貨 Inventories
其中：原材料 Including:Raw materials
產成品(庫存商品) Finished goods
待攤費用 Prepaid and deferred expenses
待處理流動資產淨損失 Unsettled G/L on current assets
一年內到期的長期債權投資 Long-term debenture investment falling due in a year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資: Long-term investment
其中:長期股權投資 Including long term equity investment
長期債權投資 Long term securities investment
*合並價差 Incorporating price difference
長期投資合計 Total long-term investment
固定資產原價 Fixed assets-cost
減：累計折舊 Less:Accumulated Depreciation
固定資產淨值 Fixed assets-net value
減：固定資產減值准備 Less:Impairment of fixed assets
固定資產淨額 Net value of fixed assets
固定資產清理 Disposal of fixed assets
工程物資 Project material
在建工程 Construction in Progress
待處理固定資產淨損失 Unsettled G/L on fixed assets
固定資產合計 Total tangible assets
無形資產 Intangible assets
其中:土地使用權 Including and use rights
遞延資產（長期待攤費用）Deferred assets
其中:固定資產修理 Including:Fixed assets repair
固定資產改良支出 Improvement expenditure of fixed assets
其他長期資產 Other long term assets
其中：特准儲備物資 Among it:Specially approved reserving materials
無形及其他資產合計 Total intangible assets and other assets
遞延稅款借項 Deferred assets debits
資 產 總 計 Total Assets
資產負債表(續表) Balance Sheet
項 目 ITEM
短期借款 Short-term loans
應付票款 Notes payable
應付帳款 Accounts payab1e
預收帳款 Advances from customers
應付工資 Accrued payroll
應付福利費 Welfare payable
應付利潤(股利) Profits payab1e
應交稅金 Taxes payable
其他應交款 Other payable to government
其他應付款 Other creditors
預提費用 Provision for expenses
預計負債 Accrued liabilities
一年內到期的長期負債 Long term liabilities due within one year
其他流動負債 Other current liabilities
流動負債合計 Total current liabilities
長期借款 Long-term loans payable
應付債券 Bonds payable
長期應付款 long-term accounts payable
專項應付款 Special accounts payable
其他長期負債 Other long-term liabilities
其中:特准儲備資金 Including:Special reserve fund
長期負債合計 Total long term liabilities
遞延稅款貸項 Deferred taxation credit
負 債 合 計 Total liabilities
*少數股東權益 Minority interests
實收資本(股本) Subscribed Capital
國家資本 National capital
集體資本 Collective capital
法人資本 Legal person"s capital
其中:國有法人資本 Including:State-owned legal person"s capital
集體法人資本 Collective legal person"s capital
個人資本 Personal capital
外商資本 Foreign businessmen"s capital
資本公積 Capital surplus
盈餘公積 Surplus reserve
其中:法定盈餘公積 Including:statutory surplus reserve
公益金 Public welfare fund
補充流動資本 Supplermentary current capital
*未確認的投資損失（以“-”號填列）Unaffirmed investment loss
未分配利潤 Retained earnings
外幣報表折算差額 Converted difference in Foreign Currency Statements
所有者權益合計 Total shareholder"s equity
負債及所有者權益總計 Total Liabilities & Equity
利潤表 INCOME STATEMENT
項 目 ITEMS
產品銷售收入 Sales of products
其中：出口產品銷售收入 Including:Export sales
減：銷售折扣與折讓 Less:Sales discount and allowances
產品銷售淨額 Net sales of products
減：產品銷售稅金 Less：Sales tax
產品銷售成本 Cost of sales
其中：出口產品銷售成本 Including：Cost of export sales
產品銷售毛利 Gross profit on sales
減：銷售費用 Less：Selling expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome)
匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)
產品銷售利潤 Profit on sales
加：其他業務利潤 Add：profit from other operations
營業利潤 Operating profit
加：投資收益 Add:Income on investment
加：營業外收入 Add:Non-operating income
減：營業外支出 Less:Non-operating expenses
加：以前年度損益調整 Add:Adjustment of loss and gain for previous years
利潤總額 Total profit
減：所得稅 Less:Income tax
淨利潤 Net profit
現金流量表Cash Flows Statement
1.現金流量從經營活動：
Cash Flows from Operating Activities:
01）所收到的現金從銷售貨物或提供勞務
Cash received from sales of goods or rendering of services
02）收到的租金
Rental received
增值稅銷售額收到退款的價值
Value added tax on sales received and refunds of value
03）增值稅繳納
Added tax paid
04）退回的其他稅收和征費以外的增值稅
Refund of other taxes and levy other than value added tax
07）其他現金收到有關經營活動
Other cash received relating to operating activities
08）分，總現金流入量
Sub-total of cash inflows
09）用現金支付的商品和服務
Cash paid for goods and services
10）用現金支付經營租賃
Cash paid for operating leases
11）用現金支付，並代表員工
Cash paid to and on behalf of employees
12）增值稅購貨支付
Value added tax on purchases paid
13）所得稅的繳納
Income tax paid
14）支付的稅款以外的增值稅和所得稅
Taxes paid other than value added tax and income tax
17）其他現金支付有關的經營活動
Other cash paid relating to operating activities
18）分，總的現金流出
Sub-total of cash outflows
19）淨經營活動的現金流量
Net cash flows from operating activities
2.現金流向與投資活動：
Cash Flows from Investing Activities:
20）所收到的現金收回投資
Cash received from return of investments
21）所收到的現金從分配股利，利潤
Cash received from distribution of dividends or profits
22）所收到的現金從國債利息收入
Cash received from bond interest income
現金淨額收到的處置固定資產，無形資產
Net cash received from disposal of fixed assets,intangible
23）資產和其他長期資產
Assets and other long-term assets
26）其他收到的現金與投資活動
Other cash received relating to investing activities
27）小計的現金流入量
Sub-total of cash inflows
用現金支付購建固定資產，無形資產
Cash paid to acquire fixed assets,intangible assets
28）和其他長期資產
And other long-term assets
29）用現金支付，以獲取股權投資
Cash paid to acquire equity investments
30）用現金支付收購債權投資
Cash paid to acquire debt investments
33）其他現金支付的有關投資活動
Other cash paid relating to investing activities
34）分，總的現金流出
Sub-total of cash outflows
35）淨現金流量，投資活動產生
Net cash flows from investing activities
3.現金流量籌資活動：
Cash Flows from Financing Activities:
36）收益，從發行股票
Proceeds from issuing shares
37）收益，由發行債券
Proceeds from issuing bonds
38）收益，由借款
Proceeds from borrowings
41）其他收益有關的融資活動
Other proceeds relating to financing activities
42）小計的現金流入量
Sub-total of cash inflows
43）現金償還債務所支付的
Cash repayments of amounts borrowed
44）現金支付的費用，對任何融資活動
Cash payments of expenses on any financing activities
45）支付現金，分配股利或利潤
Cash payments for distribution of dividends or profits
46）以現金支付的利息費用
Cash payments of interest expenses
47）以現金支付，融資租賃
Cash payments for finance leases
48）以現金支付，減少注冊資本
Cash payments for reduction of registered capital
51）其他現金收支有關的融資活動
Other cash payments relating to financing activities
52）分，總的現金流出
Sub-total of cash outflows
53）的淨現金流量從融資活動
Net cash flows from financing activities
4.外匯匯率變動對現金的影響
Effect of Foreign Exchange Rate Changes on Cash
5.凈增加現金和現金等價物
Net Increase in Cash and Cash Equivalents
補充資料 Supplemental Information
1.投資活動和籌資活動，不涉及現金收入和支出Investing and Financing Activities that do not Involve in Cash Receipts and Payments
56）償還債務的轉讓固定資產
Repayment of debts by the transfer of fixed assets
57）償還債務的轉移投資
Repayment of debts by the transfer of investments
58）投資在形成固定資產
Investments in the form of fixed assets
59）償還債務的轉移庫存量
Repayments of debts by the transfer of inventories
2.將凈利潤調節為經營活動的現金流量
Reconciliation of Net Profit to Cash Flows from Operating Activities
62）淨利潤
Net profit
63）補充規定的壞帳或不良債務注銷
Add provision for bad debt or bad debt written off
64）固定資產折舊
Depreciation of fixed assets
65）無形資產攤銷
Amortization of intangible assets
損失處置固定資產，無形資產
Losses on disposal of fixed assets,intangible assets
66）和其他長期資產（或減：收益）
And other long-term assets (or deduct:gains)
67）損失固定資產報廢
Losses on scrapping of fixed assets
68）財務費用
Financial expenses
69）引起的損失由投資管理（或減：收益）
Losses arising from investments (or deduct:gains)
70）遞延稅金貸項（或減：借記卡）
Defered tax credit (or deduct:debit)
71）減少存貨（或減：增加）
Decrease in inventories (or deduct：increase)
72）減少經營性應收（或減：增加）
Decrease in operating receivables (or deduct:increase)
73）增加的經營應付賬款（或減：減少）
Increase in operating payables (or deduct:decrease)
74）淨支付的增值稅（或減：收益淨額）
Net payment on value added tax (or deduct:net receipts
75）淨經營活動的現金流量
Net cash flows from operating activities
3.凈增加現金和現金等價物
Net Increase in Cash and Cash Equivalents
76）現金的期末餘額
Cash at the end of the period
77）減：現金期開始
Less:cash at the beginning of the period
78）加：現金等價物在此期限結束
Plus:cash equivalents at the end of the period
79）減：現金等價物期開始
Less:cash equivalents at the beginning of the period
80）淨增加現金和現金等價物
Net increase in cash and cash equivalents
資產負債表 Balance Sheet
項 目 ITEM
貨幣資金 Cash
短期投資 Short term investments
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收帳款 Accounts receivable
其他應收款 Other receivables
預付帳款 Accounts prepaid
期貨保證金 Future guarantee
應收補貼款 Allowance receivable
應收出口退稅 Export drawback receivable
存貨 Inventories
其中：原材料 Including:Raw materials
產成品(庫存商品) Finished goods
待攤費用 Prepaid and deferred expenses
待處理流動資產淨損失 Unsettled G/L on current assets
一年內到期的長期債權投資 Long-term debenture investment falling due in a year
其他流動資產 Other current assets
流動資產合計 Total current assets
長期投資: Long-term investment
其中:長期股權投資 Including long term equity investment
長期債權投資 Long term securities investment
*合並價差 Incorporating price difference
長期投資合計 Total long-term investment
固定資產原價 Fixed assets-cost
減：累計折舊 Less:Accumulated Depreciation
固定資產淨值 Fixed assets-net value
減：固定資產減值准備 Less:Impairment of fixed assets
固定資產淨額 Net value of fixed assets
固定資產清理 Disposal of fixed assets
工程物資 Project material
在建工程 Construction in Progress
待處理固定資產淨損失 Unsettled G/L on fixed assets
固定資產合計 Total tangible assets
無形資產 Intangible assets
其中:土地使用權 Including and use rights
遞延資產（長期待攤費用）Deferred assets
其中:固定資產修理 Including:Fixed assets repair
固定資產改良支出 Improvement expenditure of fixed assets
其他長期資產 Other long term assets
其中：特准儲備物資 Among it:Specially approved reserving materials
無形及其他資產合計 Total intangible assets and other assets
遞延稅款借項 Deferred assets debits
資 產 總 計 Total Assets
資產負債表(續表) Balance Sheet
項 目 ITEM
短期借款 Short-term loans
應付票款 Notes payable
應付帳款 Accounts payab1e
預收帳款 Advances from customers
應付工資 Accrued payroll
應付福利費 Welfare payable
應付利潤(股利) Profits payab1e
應交稅金 Taxes payable
其他應交款 Other payable to government
其他應付款 Other creditors
預提費用 Provision for expenses
預計負債 Accrued liabilities
一年內到期的長期負債 Long term liabilities due within one year
其他流動負債 Other current liabilities
流動負債合計 Total current liabilities
長期借款 Long-term loans payable
應付債券 Bonds payable
長期應付款 long-term accounts payable
專項應付款 Special accounts payable
其他長期負債 Other long-term liabilities
其中:特准儲備資金 Including:Special reserve fund
長期負債合計 Total long term liabilities
遞延稅款貸項 Deferred taxation credit
負 債 合 計 Total liabilities
*少數股東權益 Minority interests
實收資本(股本) Subscribed Capital
國家資本 National capital
集體資本 Collective capital
法人資本 Legal person"s capital
其中:國有法人資本 Including:State-owned legal person"s capital
集體法人資本 Collective legal person"s capital
個人資本 Personal capital
外商資本 Foreign businessmen"s capital
資本公積 Capital surplus
盈餘公積 Surplus reserve
其中:法定盈餘公積 Including:statutory surplus reserve
公益金 Public welfare fund
補充流動資本 Supplermentary current capital
*未確認的投資損失（以“-”號填列）Unaffirmed investment loss
未分配利潤 Retained earnings
外幣報表折算差額 Converted difference in Foreign Currency Statements
所有者權益合計 Total shareholder"s equity
負債及所有者權益總計 Total Liabilities & Equity
利潤表 INCOME STATEMENT
項 目 ITEMS
產品銷售收入 Sales of products
其中：出口產品銷售收入 Including:Export sales
減：銷售折扣與折讓 Less:Sales discount and allowances
產品銷售淨額 Net sales of products
減：產品銷售稅金 Less：Sales tax
產品銷售成本 Cost of sales
其中：出口產品銷售成本 Including：Cost of export sales
產品銷售毛利 Gross profit on sales
減：銷售費用 Less：Selling expenses
管理費用 General and administrative expenses
財務費用 Financial expenses
其中：利息支出(減利息收入) Including：Interest expenses (minusinterest ihcome)
匯兌損失(減匯兌收益) Exchange losses(minus exchange gains)
產品銷售利潤 Profit on sales
加：其他業務利潤 Add：profit from other operations
營業利潤 Operating profit
加：投資收益 Add:Income on investment
加：營業外收入 Add:Non-operating income
減：營業外支出 Less:Non-operating expenses
加：以前年度損益調整 Add:Adjustment of loss and gain for previous years
利潤總額 Total profit
減：所得稅 Less:Income tax
淨利潤 Net profit
現金流量表Cash Flows Statement
1.現金流量從經營活動：
Cash Flows from Operating Activities:
01）所收到的現金從銷售貨物或提供勞務
Cash received from sales of goods or rendering of services
02）收到的租金
Rental received
增值稅銷售額收到退款的價值
Value added tax on sales received and refunds of value
03）增值稅繳納
Added tax paid
04）退回的其他稅收和征費以外的增值稅
Refund of other taxes and levy other than value added tax
07）其他現金收到有關經營活動
Other cash received relating to operating activities
08）分，總現金流入量
Sub-total of cash inflows
09）用現金支付的商品和服務
Cash paid for goods and services
10）用現金支付經營租賃
Cash paid for operating leases
11）用現金支付，並代表員工
Cash paid to and on behalf of employees
12）增值稅購貨支付
Value added tax on purchases paid
13）所得稅的繳納
Income tax paid
14）支付的稅款以外的增值稅和所得稅
Taxes paid other than value added tax and income tax
17）其他現金支付有關的經營活動
Other cash paid relating to operating activities
18）分，總的現金流出
Sub-total of cash outflows
19）淨經營活動的現金流量
Net cash flows from operating activities
2.現金流向與投資活動：
Cash Flows from Investing Activities:
20）所收到的現金收回投資
Cash received from return of investments
21）所收到的現金從分配股利，利潤
Cash received from distribution of dividends or profits
22）所收到的現金從國債利息收入
Cash received from bond interest income
現金淨額收到的處置固定資產，無形資產
Net cash received from disposal of fixed assets,intangible
23）資產和其他長期資產
Assets and other long-term assets
26）其他收到的現金與投資活動
Other cash received relating to investing activities
27）小計的現金流入量
Sub-total of cash inflows
用現金支付購建固定資產，無形資產
Cash paid to acquire fixed assets,intangible assets
28）和其他長期資產
And other long-term assets
29）用現金支付，以獲取股權投資
Cash paid to acquire equity investments
30）用現金支付收購債權投資
Cash paid to acquire debt investments
33）其他現金支付的有關投資活動
Other cash paid relating to investing activities
34）分，總的現金流出
Sub-total of cash outflows
35）淨現金流量，投資活動產生
Net cash flows from investing activities
3.現金流量籌資活動：
Cash Flows from Financing Activities:
36）收益，從發行股票
Proceeds from issuing shares
37）收益，由發行債券
Proceeds from issuing bonds
38）收益，由借款
Proceeds from borrowings
41）其他收益有關的融資活動
Other proceeds relating to financing activities
42）小計的現金流入量
Sub-total of cash inflows
43）現金償還債務所支付的
Cash repayments of amounts borrowed
44）現金支付的費用，對任何融資活動
Cash payments of expenses on any financing activities
45）支付現金，分配股利或利潤
Cash payments for distribution of dividends or profits
46）以現金支付的利息費用
Cash payments of interest expenses
47）以現金支付，融資租賃
Cash payments for finance leases
48）以現金支付，減少注冊資本
Cash payments for reduction of registered capital
51）其他現金收支有關的融資活動
Other cash payments relating to financing activities
52）分，總的現金流出
Sub-total of cash outflows
53）的淨現金流量從融資活動
Net cash flows from financing activities
4.外匯匯率變動對現金的影響
Effect of Foreign Exchange Rate Changes on Cash
5.凈增加現金和現金等價物
Net Increase in Cash and Cash Equivalents
補充資料 Supplemental Information
1.投資活動和籌資活動，不涉及現金收入和支出Investing and Financing Activities that do not Involve in Cash Receipts and Payments
56）償還債務的轉讓固定資產
Repayment of debts by the transfer of fixed assets
57）償還債務的轉移投資
Repayment of debts by the transfer of investments
58）投資在形成固定資產
Investments in the form of fixed assets
59）償還債務的轉移庫存量
Repayments of debts by the transfer of inventories
2.將凈利潤調節為經營活動的現金流量
Reconciliation of Net Profit to Cash Flows from Operating Activities
62）淨利潤
Net profit
63）補充規定的壞帳或不良債務注銷
Add provision for bad debt or bad debt written off
64）固定資產折舊
Depreciation of fixed assets
65）無形資產攤銷
Amortization of intangible assets
損失處置固定資產，無形資產
Losses on disposal of fixed assets,intangible assets
66）和其他長期資產（或減：收益）
And other long-term assets (or deduct:gains)
67）損失固定資產報廢
Losses on scrapping of fixed assets
68）財務費用
Financial expenses
69）引起的損失由投資管理（或減：收益）
Losses arising from investments (or deduct:gains)
70）遞延稅金貸項（或減：借記卡）
Defered tax credit (or deduct:debit)
71）減少存貨（或減：增加）
Decrease in inventories (or deduct：increase)
72）減少經營性應收（或減：增加）
Decrease in operating receivables (or deduct:increase)
73）增加的經營應付賬款（或減：減少）
Increase in operating payables (or deduct:decrease)
74）淨支付的增值稅（或減：收益淨額）
Net payment on value added tax (or deduct:net receipts
75）淨經營活動的現金流量
Net cash flows from operating activities
3.凈增加現金和現金等價物
Net Increase in Cash and Cash Equivalents
76）現金的期末餘額
Cash at the end of the period
77）減：現金期開始
Less:cash at the beginning of the period
78）加：現金等價物在此期限結束
Plus:cash equivalents at the end of the period
79）減：現金等價物期開始
Less:cash equivalents at the beginning of the period
80）淨增加現金和現金等價物
Net increase in cash and cash equivalents
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