GLOSSARY OF FINANCIAL STATEMENTS OFENTERPRISES
目录 TABLE OFCONTENTS
一、企业财务会计报表封面 FINANCIAL REPORTCOVER
二、资产负债表 Balance Sheet
三、利润及利润分配表 Profit and Statement of ProfitDistribution
补充资料Supplementary Information
四、现金流量表 Cash Flow Statement
现金流量附表Supplementary Information
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 PeriodEnded
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 BalanceSheet
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 OneYear
减：一年内到期委托贷款减值准备
Deduct: Depreciation Reserve for Entrusted LoanReceivable Due within One Year
减：短期投资跌价准备 Deduct: Falling Price Reserve forShort-term Investment
短期投资净额 Net Value of Short-termInvestment
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 AccountsReceivable
应收账款净额 Net Value of AccountsReceivable
其他应收款 Other Receivable
减：其他应收款坏账准备 Deduct: Bad Debt Reserve for OtherReceivable
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 PriceReserve
存货净额 Net Value of Inventory
已完工尚未结算款 Amount Due from Customer for ContractWork
待摊费用 Deferred Expense
一年内到期的长期债权投资 Long-term Investment on Bonds Due withinOne Year
一年内到期的应收融资租赁款 Financial Lease Receivable Due withinOne Year
其他流动资产 Other Current Assets
流动资产合计 Total Current Assets
长期投资 Long-termInvestment
长期股权投资 Long-term Investment onStocks
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 Bonds
减：委托贷款减值准备 Deduct: Depreciation Reserve forEntrusted Loan
长期投资净额 Net Value of Long-termInvestment
其中：合并价差 Include: Cost-Book ValueDifferentials
固定资产 Fixed Assets
固定资产原值 OriginalValue of Fixed Asset
减：累计折旧 Deduct: AccumulatedDepreciation
固定资产净值 Net Value of Fixed Assets
减：固定资产减值准备 Deduct: Depreciation Reserve for FixedAssets
固定资产净额 Net Valueof Fixed Assets
工程物资 Project Goods and Material
在建工程 Construction in Progress
减：在建工程减值准备 Deduct: Depreciation Reserve forConstruction in Progress
在建工程净额 Net Value of Construction inProgress
固定资产清理 Disposal of Fixed Assets
固定资产合计 Total Fixed Assets
无形资产及其他资产 Intangible Assets & OtherAssets
无形资产 Intangible Assets
减：无形资产减值准备 Deduct: Depreciation Reserve forIntangible Assets
无形资产净额 Net Value of IntangibleAssets
长期待摊费用 Long-term Deferred Expense
融资租赁——未担保余值 Financial Lease – UnguaranteedResidual Values
融资租赁——应收融资租赁款 Financial Lease –Financial LeaseReceivable
其他长期资产 Other Long-term Assets
无形及其他长期资产合计 Total of Intangible Assets & OtherAssets
递延税项 Deferred Tax
递延税款借项 Deferred Tax Debits
资产总计 Total Assets
负债及所有者（或股东）权益 Liability &Owners’ (Shareholders) Equity
流动负债 Current Liability
短期借款 Short-termLoans
应付票据 Notes Payable
应付账款 Accounts Payable
已结算尚未完工款UnearnedReceivable
预收账款 Deposit Received
应付工资 Payroll Payable
应付福利费 Welfare Payable
应付股利 Dividend Payable
应交税金 Taxes Payable
其他应交款 Other Fees Payable
其他应付款 Other Payable
预提费用 Accrued Expense
预计负债 AccruedLiabilities
递延收益 DeferredRevenue
一年内到期的长期负债 Long-term Liability Due within OneYear
其他流动负债 Other Current Liability
流动负债合计 Total Current Liability
长期负债 Long-term Liability
长期借款 Long-term Loans
应付债券 Bonds Payable
长期应付款 Long-term Payable
专项应付款 Special Payable
其他长期负债 Other Long-term Liability
长期负债合计 Total Long-term Liability
递延税项 Deferred Tax
递延税款贷项 Deferred Tax Liabilities
负债合计 Total Liability
少数股东权益 Minority Equity
所有者权益（或股东权益）Owners’(Shareholders)Equity
实收资本（或股本） Paid-inCapital
减；已归还投资 Deduct: Investment Returned
实收资本（或股本）净额 Net Value of Paid-in Capital
资本公积 Capital Reserves
盈余公积 Surplus Reserves
其中：法定公益金 Include: Legal Public WelfareFund
未确认投资损失 Unrealized Investment Losses
未分配利润 UndistributedProfits
其中：本年利润 Include: Current Year Profit
外币报表折算差额 Converted Difference in Foreign CurrencyStatements
所有者（或股东）权益合计 Total Owners’ (Shareholders)Equity
负债及所有者（或股东）权益合计 Total Liability &Owners’ (Shareholders) Equity
三、利润及利润分配表 Profit andStatement of Profit Distribution
主营业务收入 Prime Operating Revenue
减：主营业务成本 Deduct: Cost of PrimeOperating
主营业务税金及附加 Tax and AssociatedCharge for Prime Operating
主营业务利润（亏损以“—”填列） PrimeOperating Profit (— meansloss)
加：其他业务收入 Add: Other Operating Revenue
减：其他业务支出 Deduct: Other OperatingExpense
减：营业费用 Operating Expenses
管理费用 Administrative Expenses
财务费用 Finance Charge
营业利润（亏损以“—”填列） Operating Profit ( - meansloss)
加：投资收益（亏损以“—”填列） Add: Investment Income
补贴收入 SubsidizeRevenue 营业外收入 Non-Operating Income
减：营业外支出 Deduct: Non-Operating Expense
利润总额（亏损总额以“—”填列） Total Profit ( - means loss)
减：所得税 Deduct: IncomeTax 少数股东损益 Minority Gainand Loss
加：未确认投资损失 Add: UnrealizedInvestment Losses
净利润（净亏损以“—”填列）NetProfit ( - means loss)
加：年初未分配利润 Add: Undistributed Profits at theBeginning of the Year
其他转入 Other Transfer-in
可供分配的利润 Profit Available for Distribution (-means loss)
减：提取法定盈余公积 Deduct: Withdrawal LegalSurplus
提取法定公益金 Withdrawal Legal Public WelfareFund
提取职工奖励及福利基金WithdrawalStuff and Workers’ Bonus and WelfareFund
提取储备基金 Withdrawal Reserve Fund
提取企业发展基金 Withdrawal Reserve for BusinessExpansion
利润归还投资 Profit Capitalized on Return ofInvestment
可供投资者分配的利润 Profit Available forOwners’ Distribution
减：应付优先股股利 Deduct: Preferred Stock DividendsPayable
提取任意盈余公积 Withdrawal Other Common AccumulationFund
应付普通股股利 Common Stock DividendsPayable
转作资本（或股本）的普通股股利 Common Stock Dividends Change to Assets(or Stock)
未分配利润 Undistributed Profit
补充资料：SupplementaryInformation:
1． 出售、处置部门或被投资单位收益
Gains onDisposal of Operating Divisions orInvestments
2． 自然灾害发生损失 Losses from Natural Disaster
3． 会计政策变更增加（或减少）利润总额
Increase (Decrease) in Profit Due toChanges of Accounting Policies
4． 会计估计变更增加（或减少）利润总额
Increase (Decrease) in Profit Due toChanges of Accounting Estimates
5． 债务重组损失 Losses from DebtRestructuring
四、现金流量表 Cash Flow Statement
1、经营活动产生的现金流量：CashFlow from Operating Activities:
销售商品、提供劳务收到的现金Cash Received from Sales of Goods or RenderingServices
收到的税费返还 Refunds of Taxes and Levies
收到的其他与经营活动有关的现金 Other Cash Received Relating to OperatingActivities
现金流入小计 Sub-Total of Cash Inflows
购买商品、接受劳务支付的现金 Cash Paid for Commodities andServices
支付给职工以及为职工支付的现金 Cash Paid to and on Behalf ofEmployees
支付的各项税费 Payments of All Types ofTaxes
支付的其他与经营活动有关的现金 Other Cash PaidRelating to Operating Activities
现金流出小计 Sub-Total of Cash Outflows
经营活动产生的现金流量净额 Net Cash Flows from OperatingActivities
2、投资活动产生的现金流量： Cash Flow from InvestmentActivities:
收回投资所收到的现金 Cash Received from Disposal ofInvestments
处置子公司和其他经营单位收到的现金
Cash Received from Disposal of Subsidiary or OtherOperating Business Units
取得投资收益所收到的现金 Cash Received from Returns onInvestments
处置固定资产、无形资产和其他长期资产而收到的现金净额
Net CashReceived from Disposal of Fixed Assets, Intangible Assets and OtherLong-term Assets
购买子公司所收到的现金 Cash Received by Acquisition ofSubsidiary
收到的其他与投资活动有关的现金
Other Cash Received Relating toInvestment Activities
现金流入小计 Sub-Total of Cash Inflows
购建固定资产、无形资产和其他长期资产所支付的现金
Cash Paid to Acquire Fixed Assets, IntangibleAssets and Other Long-term Assets
投资所支付的现金 Cash Paid to AcquireInvestments
支付的其他与投资活动有关的现金 OtherCash Payments Relating to Investment Activities
现金流出小计 Sub-Total of Cash Outflows
投资活动产生的现金流量净额 Net Cash Flow from InvestmentActivities
3、筹资活动产生的现金流量：CashFlow from Financing Activities:
吸收投资所收到的现金 Cash Received by Investors
借款所收到的现金 Cash Received from Borrowings
其中：从金融机构借款所收到的现金
Include: Cash Received from Financial InstitutionBorrowings
收到的其他与筹资活动有关的现金CashReceived Relating to Other Financing Activities
现金流入小计 Sub-Total of Cash Inflows
偿还债务所支付的现金 Cash Repayments of AmountBorrowed
其中：偿还金融机构债务所支付的现金Include: Repayments of Financial InstitutionBorrowings
分配股利、利润和偿付利息所支付的现金Dividends Paid, Profit Distributed or InterestPaid
支付的其他与筹资活动有关的现金OtherCash Payments Relating to Financing Activities
现金流出小计 Sub-Total of Cash Outflows
筹资活动产生的现金流量净额 Net Cash Flow from FinancingActivities
4、汇率变动对现金的影响额 Effect of Foreign Exchange Rate Changeson Cash
5、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and CashEquivalents
现金流量附表：SupplementaryInformation:
1.将净利润调节为经营活动的现金流量：
Reconciliation of Net Profit to Cash Flow fromOperating Activities:
净利润 Net Profit
加：少数股东损益 Add: Minority Interest
加：计提的资产减值准备 Add: Provision of AssetImpairment
固定资产折旧 Depreciation of Fixed Assets
无形资产摊销 Amortization of IntangibleAssets
长期待摊费用摊销 Amortization of Long-term DeferredExpenses
待摊费用减少（减：增加）Decrease in Deferred Expenses (deduct: increase)
预提费用增加（减：减少）Increase in Accrued Expenses (deduct: decrease)
处置固定资产、无形资产和其他长期资产的损失（减、收益）
Losses on Disposal of Fixed Assets,Intangible Assets and Other Long-term Assets (Deduct:Gains)
固定资产报废损失Losses onDisposal of Fixed Assets
财务费用 FinancialExpense (Income)
投资损失（减、收益）LossesArising from Investments (Deduct: Gains)
递延税款贷款（减、借项）Deferred Tax Credit (Deduct: Debit)
存货的减少（减、增加）Decrease in Inventories
经营性应收项目的减少（减、增加）
Decreasein Receivable under Operating Activities (Deduct:Increase)
经营性应付项目的增加（减、减少）
Increasein Payables under Operating Activities (Deduct:Decrease)
其他 Others
经营活动产生的现金流量净额NetCash Flow from Operating Activities
2.不涉及现金收支的投资和筹资活动：
Investmentand Financing Activities that Do Not Involve Cash Receipts andPayments:
债务转为资本 Conversion of Debt intoCapital
一年内到期的可转换公司债券
Reclassification of Convertible Bonds Expiringwithin One Year as Current Liability
融资租入固定资产 Fixed Assets Acquired under FinancialLeases
3.现金及现金等价物净增加情况： NetIncrease in Cash and Cash Equivalents:
现金的期末余额 Cash atthe End of the Period
减：现金的期初余额 Deduct:Cash at the Beginning of the Year
加：现金等价物的期末余额 Add: Cash Equivalents at the End of thePeriod
减：现金等价物的期初余额 Deduct: Cash Equivalents at theBeginning of the Period
现金及现金等价物净增加额 Net Increase in Cash and CashEquivalents