資產負債表
Balance Sheet
資產 Assets
流動資產 Current Assets
貨幣資金 Bank and Cash
短期投資 Current Investment
一年內到期委託貸款 Entrusted loan receivable due within one year
減：一年內到期委託貸款減值準備 Less: Impairment for Entrusted loan receivable due within one year
減：短期投資跌價準備 Less: Impairment for current investment
短期投資淨額 Net bal of current investment
應收票據 Notes receivable
應收股利 Dividend receivable
應收利息 Interest receivable
應收賬款 Account receivable
減：應收賬款壞賬準備 Less: Bad debt provision for Account receivable
應收賬款淨額 Net bal of Account receivable
其他應收款 Other receivable
減：其他應收款壞賬準備 Less: Bad debt provision for Other receivable
其他應收款淨額 Net bal of Other receivable
預付賬款 Prepayment
應收補貼款 Subsidy receivable
存貨 Inventory
減：存貨跌價準備 Less: Provision for Inventory
存貨淨額 Net bal of Inventory
已完工尚未結算款 Amount due from customer for contract work
待攤費用 Deferred Expense
一年內到期的長期債權投資 Long-term debt investment due within one year
一年內到期的應收融資租賃款 Finance lease receivables due within one 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
長期股權投資 Long-term equity investment
委託貸款 Entrusted loan receivable
長期債權投資 Long-term debt investment
長期投資合計 Total for long-term investment
減：長期股權投資減值準備 Less: Impairment for long-term equity investment
減：長期債權投資減值準備 Less: Impairment for long-term debt investment
減：委託貸款減值準備 Less: Provision for entrusted loan receivable
長期投資淨額 Net bal of long-term investment
其中：合併價差 Include: Goodwill (Negative goodwill)
固定資產 Fixed assets
固定資產原值 Cost
減：累計折舊 Less: Accumulated Depreciation
固定資產淨值 Net bal
減：固定資產減值準備 Less: Impairment for fixed assets
固定資產淨額 NBV of fixed assets
工程物資 Material holds for construction of fixed assets
在建工程 Construction in progress
減：在建工程減值準備 Less: Impairment for construction in progress
在建工程淨額 Net bal of construction in progress
固定資產清理 Fixed assets to be disposed of
固定資產合計 Total fixed assets
無形資產及其他資產 Other assets & Intangible assets
無形資產 Intangible assets
減：無形資產減值準備 Less: Impairment for intangible assets
無形資產淨額 Net bal of intangible assets
長期待攤費用 Long-term deferred expense
融資租賃——未擔保余值 Finance lease – Unguaranteed residual values
融資租賃——應收融資租賃款 Finance lease – Receivables
其他長期資產 Other non-current assets
無形及其他長期資產合計 Total other assets & intangible assets
遞延稅項 Deferred Tax
遞延稅款借項 Deferred Tax assets
資產總計 Total assets
負債及所有者（或股東）權益 Liability & Equity
流動負債 Current liability
短期借款 Short-term loans
應付票據 Notes payable
應付賬款 Accounts payable
已結算尚未完工款
預收賬款 Advance from customers
應付工資 Payroll payable
應付福利費 Welfare payable
應付股利 Dividend payable
應交稅金 Taxes payable
其他應交款 Other fees payable
其他應付款 Other payable
預提費用 Accrued Expense
預計負債 Provision
遞延收益 Deferred Revenue
一年內到期的長期負債 Long-term liability due within one year
其他流動負債 Other current liability
流動負債合計 Total current liability
長期負債 Long-term liability
長期借款 Long-term loans
應付債券 Bonds payable
長期應付款 Long-term payable
專項應付款 Grants & Subsidies received
其他長期負債 Other long-term liability
長期負債合計 Total long-term liability
遞延稅項 Deferred Tax
遞延稅款貸項 Deferred Tax liabilities
負債合計 Total liability
少數股東權益 Minority interests
所有者權益（或股東權益） Owners’ Equity
實收資本（或股本） Paid in capital
減；已歸還投資 Less: Capital redemption
實收資本（或股本）淨額 Net bal of Paid in capital
資本公積 Capital Reserves
盈餘公積 Surplus Reserves
其中：法定公益金 Include: Statutory reserves
未確認投資損失 Unrealised investment losses
未分配利潤 Retained profits after appropriation
其中：本年利潤 Include: Profits for the year
外幣報表折算差額 Translation reserve
所有者（或股東）權益合計 Total Equity
負債及所有者（或股東）權益合計 Total Liability & Equity
損益表
Income statement and profit appropriation
一、主營業務收入 Revenue
減：主營業務成本 Less: Cost of Sales
主營業務稅金及附加 Sales Tax
二、主營業務利潤（虧損以“—”填列） Gross Profit ( - means loss)
加：其他業務收入 Add: Other operating income
減：其他業務支出 Less: Other operating expense
減：營業費用 Selling & Distribution expense
管理費用 G&A expense
財務費用 Finance expense
三、營業利潤（虧損以“—”填列） Profit from operation ( - means loss)
加：投資收益（虧損以“—”填列） Add: Investment income
補貼收入 Subsidy Income
營業外收入 Non-operating income
減：營業外支出 Less: Non-operating expense
四、利潤總額（虧損總額以“—”填列） Profit before Tax
減：所得稅 Less: Income tax
少數股東損益 Minority interest
加：未確認投資損失 Add: Unrealised investment losses
五、淨利潤（淨虧損以“—”填列） Net profit ( - means loss)
加：年初未分配利潤 Add: Retained profits
其他轉入 Other transfer-in
六、可供分配的利潤 Profit available for distribution( - means loss)
減：提取法定盈餘公積 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取職工獎勵及福利基金 Appropriation of staff incentive and welfare fund
提取儲備基金 Appropriation of reserve fund
提取企業發展基金 Appropriation of enterprise expansion fund
利潤歸還投資 Capital redemption
七、可供投資者分配的利潤 Profit available for owners' distribution
減：應付優先股股利 Less: Appropriation of preference share's dividend
提取任意盈餘公積 Appropriation of discretionary surplus reserve
應付普通股股利 Appropriation of ordinary share's dividend
轉作資本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利潤 Retained profit after appropriation
補充資料： Supplementary Information:
1． 出售、處置部門或被投資單位收益 Gains on disposal of operating divisions or investments
2． 自然災害發生損失 Losses from natural disaster
3． 會計政策變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting policies
4． 會計估計變更增加（或減少）利潤總額 Increase (decrease) in profit due to changes in accounting estimates
5． 債務重組損失 Losses from debt restructuring
流量表
Cash Flow Statement
一、經營活動產生的現金流量： Cash Flow from Operating Activities:
銷售商品、提供勞務收到的現金 Cash received from sales of goods or rendering services
收到的稅費返還 Refunds of taxes
收到的其他與經營活動有關的現金 Cash received relating to other operating activities
現金流入小計 Sub-total of cash inflows
購買商品、接受勞務支付的現金 Cash paid for goods or receiving services
支付給職工以及為職工支付的現金 Cash paid to and on behalf of employees
支付的各項稅費 Tax payments
支付的其他與經營活動有關的現金 Cash paid relating to other operating activities
現金流出小計 Sub-total of cash outflows
經營活動產生的現金流量淨額 Net Cash Flow from Operating Activities
二、投資活動產生的現金流量： Cash Flow from Investing Activities:
收回投資所收到的現金 Cash received from disposal of investments
處置子公司和其他經營單位收到的現金 Cash received from disposal of subsidiary or other operating business units
取得投資收益所收到的現金 Cash received from investments income
處置固定資產、無形資產和其他長期資產而收到的現金淨額 Net cash received from disposal of fixed assets, intangible assets and other long-term assets
購買子公司所收到的現金 Cash received by acquisition of subsidiary
收到的其他與投資活動有關的現金 Cash received relating to other investing activities
現金流入小計 Sub-total of cash inflows
購建固定資產、無形資產和其他長期資產所支付的現金 Cash paid to acquire fixed assets, intangible assets and other long-term assets
投資所支付的現金 Cash paid to acquire investments
支付的其他與投資活動有關的現金 Cash payments relating to other investing activities
現金流出小計 Sub-total of cash outflows
投資活動產生的現金流量淨額 Net Cash Flow from Investing Activities
三、籌資活動產生的現金流量： Cash Flow from Financing Activities:
吸收投資所收到的現金 Cash received by investors
借款所收到的現金 Cash received from borrowings
其中：從金融機構借款所收到的現金 Include: Cash received from financial institution borrowings
收到的其他與籌資活動有關的現金 Cash received relating to other financing activities
現金流入小計 Sub-total of cash inflows
償還債務所支付的現金 Repayments of borrowings
其中：償還金融機構債務所支付的現金 Include: Repayments of financial institution borrowings
分配股利、利潤和償付利息所支付的現金 Dividends paid, profit distributed or interest paid
支付的其他與籌資活動有關的現金 Cash payments relating to other financing activities
現金流出小計 Sub-total of cash outflows
籌資活動產生的現金流量淨額 Net Cash Flow from Financing Activities
四、匯率變動對現金的影響額 Effect of Foreign Currency Translation
五、現金及現金等價物淨增加額 Net Increase (Decrease) in Cash and Cash Equivalents
現金流量附表： Supplementary Information:
1.將淨利潤調節為經營活動的現金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:
淨利潤 Net Profit
加：少數股東損益 Add: Minority interest
加：計提的資產減值準備 Impairment losses on assets
固定資產折舊 Depreciation of fixed assets
無形資產攤銷 Amortisation of intangible assets
長期待攤費用攤銷 Amortisation of long-term deferred expenses
待攤費用減少（減：增加） Decrease (increase) in deferred expenses
預提費用增加（減：減少） Increase (decrease) in accrued expenses
處置固定資產、無形資產和其他長期資產的損失（減、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets
固定資產報廢損失 Losses on write-off of fixed assets
財務費用 Finance expense (income)
投資損失（減、收益） Losses (gains) arising from investments
遞延稅款貸款（減、借項） Deferred tax credit (debit)
存貨的減少（減、增加） Decrease (increase) in inventories
經營性應收項目的減少（減、增加） Decrease (increase) in receivables under operating activities
經營性應付項目的增加（減、減少） Increase (decrease) in payables under operating activities
其他 Others
經營活動產生的現金流量淨額 Net cash flow from operating activities
2.不涉及現金收支的投資和籌資活動： Investing and Financing Activities that do not Involve Cash Receipts and Payments:
債務轉為資本 Conversion of debt into capital
一年內到期的可轉換公司債券 Reclassification of convertible bonds expiring within one year as current liability
融資租入固定資產 Fixed assets acquired under finance leases
3.現金及現金等價物淨增加情況： Net Increase in Cash and Cash Equivalents:
現金的期末餘額 Cash at the end of the period
減：現金的期初餘額 Less: cash at the beginning of the year
加：現金等價物的期末餘額 Add: cash equivalents at the end of the period
減：現金等價物的期初餘額 Less: cash equivalents at the beginning of the period
現金及現金等價物淨增加額 Net increase in cash and cash equivalents
