资产负债表 Balance Sheet
编制单位: ______年______月________日 单位: 元
Prepared by: Month:_______Date:_______Year Monetary unit:_______ 资产 行次 年初数 期末数 负债和所有者权益(或股东权益) 行次 年初数 期末数 Assets Line No. Beg. balance End. balance Liabilities & Owners’ (Stockholders’) Line No. Beg. balance End. balance equity 流动资产: 流动负债 Current assets Current liabilities 货币资金 短期借款 Monetary funds Short-term loans 短期投资 应付票据 Short-term investment Notes payable 应收票据 应付账款 Notes receivable Accounts payable 应收股利 预收账款 Dividend receivable Advances from customers 应收利息 应付工资 Interest receivable Accrued payroll 应收账款 应付福利费 Accounts receivable Welfare expenses payable 其他应收款 应付股利 Other receivable Dividend payable 预付账款 应交税金 Advances to suppliers Taxes payable 应收补贴款 其他应交款 Subsidies receivable Other payables 存货 其他应付款 Inventories Other amounts payable 第 1 页 共 21 页
待摊费用 Prepaid expenses 一年内到期的长期债权投资 Long-term debt investment due within a year 其他流动资产 Other current assets 流动资产合计 Sub-total of current assets 长期投资: Long-term investments: 长期股权投资 Long-term equity investment 长期债权投资 Long-term debt investment 长期投资合计 Sub-total of long term investment 固定资产: Fixed assets: 固定资产原价 Fixed assets-cost 减: 累计折旧 Less: Accumulated depreciation 固定资产净值 Fixed assets-NBV 减: 固定资产减值准备 Less: Provision for impairment of fixed assets 固定资产净额 Fixed assets-net 工程物资 预提费用 Accrued expenses 预计负债 Estimated liabilities 一年内到期的长期负债 Long-term liabilities due within a year 其他流动负债 Other current liabilities 流动负债合计 Sub-total of current liabilities 长期负债： Long-term liabilities 长期借款 Long-term borrowings 应付债券 Bonds payable 长期应付款 Long-term payables 专项应付款 Special payables 其他长期负债 Other long-term liabilities 长期负债合计 Sub-total of long-term liabilities 递延税项 Deferred taxes 递延税款贷项 第 2 页 共 21 页
Construction materials 在建工程 Construction in progress 固定资产清理 Disposal of fixed assets 固定资产合计 Sub-total of fixed assets 无形资产及其他资产 Intangible and other assets 无形资产 Intangible assets 长期待摊资产 Long-term prepayment 其他长期资产 Other long-term assets 无形资产及其他资产合计 Sub-total of intangible and other assets 递延税项: Deferred taxes: 递延税款借项 Deferred tax debit 资产总计 Total assets Deferred tax credit 负债合计 Total liabilities 所有者权益（或股东权益） Owner’s (Stockholders’) equity 实收资本（或股本） Paid-in capital (or stock) 减：已归还投资 Less: Investment returned 实收资本（或股本）净额 Paid-in capital (or stock) - net 资本公积 Capital surplus 赢余公积 Surplus reserve 其中：法定公益金 Including: Statutory public welfare fund 未分配利润 Undistributed profit 所有者权益（或股东权益）合计 Total owner’s (stockholders’) equity 负债和所有者权益（或股东权益）合计 Total liabilities & owner’s (stockholders’) equity 第 3 页 共 21 页
利润表
Income Statement
编制单位： ______年______月________日 单位: 元
Prepared by: Month: _______Date:_______Year Monetary unit: RMB Yuan 项目 Item 一、主营业务收入 I. Revenue from main operations 减：主营业务成本 Less: Cost of main operations 主营业务税金及附加 Taxes and surcharges for main operations 二、主营业务利润（亏损以“-”填列） II. Profit/Loss from main operations 加：其他业务利润（亏损以“-”填列） Add: Profit/Loss from other operations 减：营业费用 Less: Operating expenses 管理费用 General and administrative expenses 财务费用 Financial expenses 三、营业利润（亏损以“-”填列） III. Operating profit/loss 加： 投资收益（亏损以“-”填列） Add: Investment income/losses 补贴收入 Revenue from subsidies 营业外收入 Non-operating revenue 减：营业外支出 Less: Non-operating expenditures 四、利润总额（亏损以“-”填列） IV. Income/Loss before tax 减：所得税 Less: Income tax 五、净利润（亏损以“-”填列） V. Net income/loss 补充资料Supplementary information:
项目 Item 本年累计数 Current year cumulative 上年实际数 Prior year actual 行次 Line No. 本月数 Current month 本年累计数 Current year accumulative 1. 出售、处理部门或被投资单位所得收益 Gain on sale and disposal of a department or an 第 4 页 共 21 页
invested enterprise 2. 自然灾害发生的损失 Losses arising from natural disasters 3. 会计政策变更增加（或减少）利润总额 Increase/decrease in income before tax due to a change in accounting policy 4. 会计估计变更增加（或减少）利润总额 Increase/decrease in income before tax due to a change in accounting estimate 5. 债务重组损失 Losses arising from debt restructurings 6. 其他 Others
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