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楼主: crimsonclaw

英文版资产负债表、利润表、现金流量表

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发表于 2013-3-8 20:58:32 | 显示全部楼层
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
5.Net 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
3.Net 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


现金流量表的现金流量声明
拟制人:时间:单位:
项目
1.cash流量从经营活动:
01 )所收到的现金从销售货物或提供劳务
02 )收到的租金
增值税销售额收到退款的价值
03 )增值税缴纳
04 )退回的其他税收和征费以外的增值税
07 )其他现金收到有关经营活动
08 )分,总现金流入量
09 )用现金支付的商品和服务
10 )用现金支付经营租赁
11 )用现金支付,并代表员工
12 )增值税购货支付
13 )所得税的缴纳
14 )支付的税款以外的增值税和所得税
17 )其他现金支付有关的经营活动
18 )分,总的现金流出
19 )净经营活动的现金流量
2.cash流向与投资活动:
20 )所收到的现金收回投资
21 )所收到的现金从分配股利,利润
22 )所收到的现金从国债利息收入
现金净额收到的处置固定资产,无形资产
23 )资产和其他长期资产
26 )其他收到的现金与投资活动
27 )小计的现金流入量
用现金支付购建固定资产,无形资产
28 )和其他长期资产
29 )用现金支付,以获取股权投资
30 )用现金支付收购债权投资
33 )其他现金支付的有关投资活动
34 )分,总的现金流出
35 )的净现金流量,投资活动产生
3.cash流量筹资活动:
36 )的收益,从发行股票
37 )的收益,由发行债券
38 )的收益,由借款
41 )其他收益有关的融资活动
42 ) 小计的现金流入量
43 )的现金偿还债务所支付的
44 )现金支付的费用,对任何融资活动
45 )支付现金,分配股利或利润
46 )以现金支付的利息费用
47 )以现金支付,融资租赁
48 )以现金支付,减少注册资本
51 )其他现金收支有关的融资活动
52 )分,总的现金流出
53 )的净现金流量从融资活动
4.effect的外汇汇率变动对现金
5.net增加现金和现金等价物
补充资料

1.investing活动和筹资活动,不参与
现金收款和付款
56 )偿还债务的转让固定资产
57 )偿还债务的转移投资
58 )投资在形成固定资产
59 )偿还债务的转移库存量
2.reconciliation净利润现金流量从经营活动
62 )净利润
63 )补充规定的坏帐或不良债务注销
64 )固定资产折旧
65 )无形资产摊销
损失处置固定资产,无形资产
66 )和其他长期资产(或减:收益)
67 )损失固定资产报废
68 )财务费用
69 )引起的损失由投资管理(或减:收益)
70 ) defered税收抵免(或减:借记卡)
71 )减少存货(或减:增加)
72 )减少经营性应收(或减:增加)
73 )增加的经营应付账款(或减:减少)
74 )净支付的增值税(或减:收益净额
75 )净经营活动的现金流量
3.net增加现金和现金等价物
76 )的现金,在此期限结束
77 )减:现金期开始
78 )加:现金等价物在此期限结束
79 )减:现金等价物期开始
80 ) 净增加现金和现金等价物
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发表于 2013-10-16 17:30:01 | 显示全部楼层
good man..thank you.this is my need..
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发表于 2014-5-7 12:18:44 | 显示全部楼层
学习,谢谢l楼主~~
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发表于 2015-5-2 13:46:25 | 显示全部楼层
谢谢楼主:)
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