第一篇：利用資產(chǎn)負債表和利潤表信息能夠分析企業(yè)財務(wù)的哪些方面？

資產(chǎn)負債表反映的是企業(yè)在一定時點上的財務(wù)狀況，主要包括資產(chǎn)總額、資產(chǎn)構(gòu)成信息、負債與股東權(quán)益構(gòu)成、負債構(gòu)成以及所有者權(quán)益構(gòu)成等信息，以及一些更為具體的單項資產(chǎn)金額信息。按照我國會計準(zhǔn)則的規(guī)定，資產(chǎn)負債表中的資產(chǎn)類至少應(yīng)當(dāng)單獨列示反映貨幣資金、應(yīng)收及預(yù)付賬款、交易性金融資產(chǎn)、存貨、持有至到期投資、長期股權(quán)投資、投資性房地產(chǎn)、固定資產(chǎn)、生物資產(chǎn)、遞延所得稅、無形資產(chǎn)等信息的項目；負債類至少應(yīng)當(dāng)單獨列示反映短期借款、應(yīng)付及預(yù)收款項、應(yīng)繳稅費、應(yīng)付職工薪酬、預(yù)計負債、長期借款、長期應(yīng)付款、應(yīng)付債券、遞延所得稅負債等信息的項目。利用這些信息，可以對企業(yè)的財務(wù)狀況進行總體的分析和評價。這方面常用的分析指標(biāo)包括流動比率、速動比率、現(xiàn)金比率和資產(chǎn)負債率等。利潤表反映的是企業(yè)在一定時期內(nèi)的盈利情況，主要包括營業(yè)收入、營業(yè)成本、毛利、三項期間費用、投資收益、非常項目、稅前利潤和凈利潤等信息。按照我國會計準(zhǔn)則的規(guī)定，利潤表至少應(yīng)當(dāng)單獨列示反映銷售金額、銷售成本、毛利、銷售費用、管理費用、財務(wù)費用、營業(yè)利潤、投資收益、非常項目、稅前利潤、所得稅費用、凈利潤等信息的項目。利用這些信息可以對企業(yè)的盈利情況進行總體的分析和評價。這方面常用的分析指標(biāo)包括毛利率、營業(yè)利潤率和（銷售）凈利率。

第二篇：利潤表和資產(chǎn)負債表格式

利潤表的編制方法

（一）利潤表各項目的填列方法

利潤表主要根據(jù)損益類科目的發(fā)生額進行分析、計算填列，具體填制方法如下：

1、“營業(yè)收入”項目，一般應(yīng)以“主營業(yè)務(wù)收入”和“其他業(yè)務(wù)收入”兩個總賬科目的貸方發(fā)生額之和填列，當(dāng)年如有發(fā)生銷售退回的，應(yīng)以沖減銷售退回收入后的金額填列。

2、營業(yè)成本”項目，一般應(yīng)以“主營業(yè)務(wù)成本”和“其他業(yè)務(wù)成本”兩個總賬科目的借方發(fā)生額之和填列，當(dāng)年如有發(fā)生銷售退回的，應(yīng)以沖減銷售退回成本后的金額填列。

利潤表中有些項目，應(yīng)通過表中有關(guān)項目自然計算后的金額填列。如“營業(yè)利潤”、“利潤總額”、“凈利潤”等項目,具體計算見上面所述。

利潤表中其他項目，一般按該科目的的發(fā)生額分析填列。

（二）月度利潤表有關(guān)欄目的填列方法

月度利潤表的“本期金額”欄，反映各項目的本月實際發(fā)生數(shù)。“上期金額”欄的數(shù)字，可根據(jù)上月利潤表的“本期金額”欄的數(shù)字，填入相應(yīng)的項目內(nèi)。

（三）利潤表有關(guān)欄目的填列方法

在編報利潤表時，“本期金額”欄，反映各項目自年初起至本月末止的累計發(fā)生數(shù)?！吧掀诮痤~”填列上年全年累計實際發(fā)生數(shù)，從而與“本期金額”各項目進行比較。如果上的利潤表的項目名稱和內(nèi)容與本年不一致，應(yīng)對上的報表項目的名稱和數(shù)字按本的規(guī)定進行調(diào)整，填入“上期金額”欄內(nèi)。

資產(chǎn)負債表的編制方法

資產(chǎn)負債表各項目均需填列“年初余額”和“期末余額”兩欄。

“年初余額”欄內(nèi)各項數(shù)字，應(yīng)根據(jù)上年末資產(chǎn)負債表的“期末余額”欄內(nèi)所列數(shù)字填列。如果本資產(chǎn)負債表規(guī)定的各個項目的名稱和內(nèi)容與上不相一致，應(yīng)對上年年末資產(chǎn)負債表各項目的名稱和數(shù)字按本的規(guī)定進行調(diào)整，填入本表的“年初余額”欄內(nèi)。

“期末余額”欄內(nèi)各項數(shù)字，則可為月末、季末或年末的數(shù)字，應(yīng)根據(jù)會計賬簿記錄填列。其中大多數(shù)項目可以直接根據(jù)科目余額填列，少數(shù)項目則要根據(jù)科目余額進行分析，計算后才能填列。具體填列方法主要有以下幾種：

（一）根據(jù)總賬科目余額直接填列。

根據(jù)總賬科目余額直接填列的項目主要有“交易性金融資產(chǎn)”、“固定資產(chǎn)清理”、“長期待攤費用”、“遞延所得稅資產(chǎn)”、“短期借款”、“交易性金融負債”、“應(yīng)付票據(jù)”、“應(yīng)付利息”、“應(yīng)付股利”、“應(yīng)交稅費”、“應(yīng)付職工薪酬”、“其他應(yīng)付款”、“遞延所得稅負債”、“實收資本（股本）”、“資本公積”、“盈余公積”等項目。

一般情況下，資產(chǎn)類項目直接根據(jù)其總賬科目的借方余額填列，負債類及所有者權(quán)益類項目直接根據(jù)其總賬科目的貸方余額填列。需要注意的是，有些項目，如“應(yīng)交稅費”等項目，是根據(jù)其總賬的貸方期末余額直接填列的，但如果這些賬戶期末余額在借方，則以“-”號填列。

(二)根據(jù)幾個總賬科目的期末余額分析計算填列

有些項目需根據(jù)幾個總賬科目的期末余額分析計算填列，如“貨幣資金”、“存貨”、“未分配利潤”等項目。

（1）“貨幣資金”項目，應(yīng)根據(jù)“庫存現(xiàn)金”、“銀行存款”、“其他貨幣資金”等總賬科目的期末余額合計數(shù)填列。

（2）“存貨”項目，應(yīng)根據(jù)“材料采購”（在途物資）、“原材料”、“庫存商品”、“生產(chǎn)成本”、“周轉(zhuǎn)材料”（包裝物、低值易耗品）、“委托加工物資”、“材料成本差異”、“發(fā)出商品”等總賬科目期末余額合計減去 “存貨跌價準(zhǔn)備”科目期末余額后的金額填列。

（3）“未分配利潤”項目,平時本項目應(yīng)根據(jù)“本年利潤”和“利潤分配”科目的余額計算填列，未彌補的虧損，在本項目內(nèi)以“-”號填列?！氨灸昀麧櫋焙汀拔捶峙淅麧櫋钡挠囝~均在貸方的，用二者余額之和填列；余額均在借方的，將二者余額之和在本項目內(nèi)以“-”號填列；二者余額一個在借方一個在貸方的，用二者余額互相抵減后的差額填列，如為借差則在本項目內(nèi)以“-”號填列。

終了，該項目可以只根據(jù)“利潤分配”科目的期末余額填列。余額在貸方的直接填列，余額在借方的在本項目內(nèi)以“-”號填列。

（三）根據(jù)明細賬科目余額分析計算填列。

根據(jù)有關(guān)總賬科目所屬的明細科目的期末余額分析計算填列的項目主要有“應(yīng)收賬款”、“預(yù)付賬款”、“應(yīng)付賬款”、“預(yù)收賬款”等項目。

（1）“應(yīng)收賬款”項目，應(yīng)根據(jù)“應(yīng)收賬款”和“預(yù)收賬款”兩個科目所屬的相關(guān)明細科目的期末借方余額合計數(shù)，減去“壞賬準(zhǔn)備”科目中有關(guān)應(yīng)收賬款計提的壞賬準(zhǔn)備期末余額后的金額填列。

（2）“預(yù)付款項”項目，應(yīng)根據(jù)“預(yù)付賬款”和“應(yīng)付賬款”兩個科目所屬的相關(guān)明細科目的期末借方余額合計填列。

（3）“應(yīng)付賬款”項目，應(yīng)根據(jù)“應(yīng)付賬款”和“預(yù)付賬款”兩個科目所屬的相關(guān)明細科目的期末貸方余額合計填列。

（4）“預(yù)收款項”項目，應(yīng)根據(jù)“預(yù)收賬款”和“應(yīng)收賬款”兩個科目所屬的相關(guān)明細科目的期末貸方余額合計填列。

(四)根據(jù)總賬科目和明細賬科目余額分析計算填列。

根據(jù)總賬科目和明細賬科目余額分析計算填列的項目主要有 “長期應(yīng)收款”、“長期待攤費用”、“長期借款”、“應(yīng)付債券”、“長期應(yīng)付款”等項目。

如“長期借款”項目，需要根據(jù)“長期借款”總賬科目余額扣除“長期借款”科目所屬的明細科目中將在一年內(nèi)（含一年）到期的部分計算填列。

“應(yīng)付債券”項目，應(yīng)根據(jù)“應(yīng)付債券”總賬科目余額扣除“應(yīng)付債券”科目所屬明細科目中的將于一年內(nèi)（含一年）到期的部分計算填列。

（五）根據(jù)有關(guān)科目余額減去其備抵科目余額后的凈額填列。

根據(jù)有關(guān)科目余額減去其備抵科目余額后的凈額填列的主要有“應(yīng)收票據(jù)”、“應(yīng)收賬款”、“長期股權(quán)投資”、“在建工程”、“存貨”、“固定資產(chǎn)”、“無形資產(chǎn)”等項目。如“應(yīng)收票據(jù)”、“應(yīng)收賬款”、“長期股權(quán)投資”、“在建工程”等項目應(yīng)當(dāng)根據(jù)“應(yīng)收票據(jù)”、“應(yīng)收賬款”、“長期股權(quán)投資”、“在建工程”等科目的期末余額減去“壞賬準(zhǔn)備”、“長期股權(quán)投資減值準(zhǔn)備”、“在建工程減值準(zhǔn)備”等科目余額后的凈額填列；“固定資產(chǎn)”項目，應(yīng)當(dāng)根據(jù)“固定資產(chǎn)”科目的期末余額減去“累計折舊”、“固定資產(chǎn)減值準(zhǔn)備”備抵科目余額后的凈額填列；“無形資產(chǎn)”項目，應(yīng)當(dāng)根據(jù)“無形資產(chǎn)”科目的期末余額，減去“累計攤銷”、“無形資產(chǎn)減值準(zhǔn)備”備抵科目余額后的凈額填列。

第三篇：完整英文版資產(chǎn)負債表、現(xiàn)金流量表及利潤表

精品文檔就在這里

-------------各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有------------------------------

資產(chǎn)負債表 Balance Sheet 項 目 ITEM 貨幣資金 Cash

短期投資 Short term investments 應(yīng)收票據(jù) Notes receivable 應(yīng)收股利 Dividend receivable 應(yīng)收利息 Interest receivable 應(yīng)收帳款 Accounts receivable 其他應(yīng)收款 Other receivables 預(yù)付帳款 Accounts prepaid 期貨保證金 Future guarantee 應(yīng)收補貼款 Allowance receivable

應(yīng)收出口退稅 Export drawback receivable 存貨 Inventories

其中：原材料 Including:Raw materials 產(chǎn)成品(庫存商品)Finished goods

待攤費用 Prepaid and deferred expenses

待處理流動資產(chǎn)凈損失 Unsettled G/L on current assets

一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear 其他流動資產(chǎn) Other current assets 流動資產(chǎn)合計 Total current assets 長期投資： Long-term investment：

其中:長期股權(quán)投資 Including long term equity investment 長期債權(quán)投資 Long term securities investment *合并價差 Incorporating price difference 長期投資合計 Total long-term investment 固定資產(chǎn)原價 Fixed assets-cost

減：累計折舊 Less:Accumulated Dpreciation 固定資產(chǎn)凈值 Fixed assets-net value

減：固定資產(chǎn)減值準(zhǔn)備 Less:Impairment of fixed assets 固定資產(chǎn)凈額 Net value of fixed assets 固定資產(chǎn)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(chǎn)凈損失 Unsettled G/L on fixed assets 固定資產(chǎn)合計 Total tangible assets 無形資產(chǎn) Intangible assets

其中:土地使用權(quán) Including and use rights 遞延資產(chǎn)（長期待攤費用）Deferred assets 其中:固定資產(chǎn)修理 Including:Fixed assets repair

固定資產(chǎn)改良支出 Improvement expenditure of fixed assets

--------------------------精品

文檔-------

精品文檔就在這里

-------------各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有------------------------------

其他長期資產(chǎn) Other long term assets

其中:特準(zhǔn)儲備物資 Among it:Specially approved reserving materials 無形及其他資產(chǎn)合計 Total intangible assets and other assets 遞延稅款借項 Deferred assets debits 資 產(chǎn) 總 計 Total Assets

資產(chǎn)負債表(續(xù)表)Balance Sheet 項 目 ITEM

短期借款 Short-term loans 應(yīng)付票款 Notes payable 應(yīng)付帳款 Accounts payab1e 預(yù)收帳款 Advances from customers 應(yīng)付工資 Accrued payro1l 應(yīng)付福利費 Welfare payable 應(yīng)付利潤(股利)Profits payab1e 應(yīng)交稅金 Taxes payable

其他應(yīng)交款 Other payable to government 其他應(yīng)付款 Other creditors 預(yù)提費用 Provision for expenses 預(yù)計負債 Accrued liabilities

一年內(nèi)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(yīng)付債券 Bonds payable

長期應(yīng)付款 long-term accounts payable 專項應(yīng)付款 Special accounts payable 其他長期負債 Other long-term liabilities

其中:特準(zhǔn)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(shù)股東權(quán)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

--------------------------精品

文檔-------

精品文檔就在這里

-------------各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有------------------------------

外商資本 Foreign businessmen”s capital 資本公積 Capital surplus 盈余公積 surplus reserve

其中:法定盈余公積 Including:statutory surplus reserve 公益金 public welfare fund

補充流動資本 Supplermentary current capital

* 未確認(rèn)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(quán)益合計 Total shareholder"s equity

負債及所有者權(quán)益總計 Total Liabilities & Equity

利潤表 INCOME STATEMENT 項 目 ITEMS

產(chǎn)品銷售收入

Sales of products 其中：出口產(chǎn)品銷

售收入

Including：Export sales

減：銷售折扣與折讓

Less：Sales discount and allowances 產(chǎn)品銷售凈額 Net sales of products 減：產(chǎn)品銷售稅金 Less：Sales tax 產(chǎn)品銷售成本

Cost of sales

其中：出口產(chǎn)品銷售成本 Including：Cost of export sales 產(chǎn)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(wù)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(chǎn)品銷售利潤 Profit on sales

加：其他業(yè)務(wù)利潤 Add：profit from other operations 營業(yè)利潤 Operating profit

加：投資收益 Add：Income on investment 加：營業(yè)外收入 Add：Non-operating income 減：營業(yè)外支出 Less：Non-operating expenses

加：以前損益調(diào)整 Add：adjustment of loss and gain for previous years 利潤總額

Total profit

減：所得稅

Less：Income tax 凈利潤

Net profit

--------------------------精品

文檔-------

精品文檔就在這里

-------------各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有------------------------------

現(xiàn)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

--------------------------精品

文檔-------

精品文檔就在這里

-------------各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有------------------------------

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

--------------------------精品

文檔-------

精品文檔就在這里

-------------各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有------------------------------

79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents

現(xiàn)金流量表的現(xiàn)金流量聲明

擬制人：時間：單位：

項目

1.cash流量從經(jīng)營活動：

01）所收到的現(xiàn)金從銷售貨物或提供勞務(wù)

02）收到的租金

增值稅銷售額收到退款的價值

03）增值稅繳納

04）退回的其他稅收和征費以外的增值稅

07）其他現(xiàn)金收到有關(guān)經(jīng)營活動

08）分，總現(xiàn)金流入量

09）用現(xiàn)金支付的商品和服務(wù)）用現(xiàn)金支付經(jīng)營租賃）用現(xiàn)金支付，并代表員工）增值稅購貨支付）所得稅的繳納）支付的稅款以外的增值稅和所得稅）其他現(xiàn)金支付有關(guān)的經(jīng)營活動）分，總的現(xiàn)金流出）凈經(jīng)營活動的現(xiàn)金流量

2.cash流向與投資活動：）所收到的現(xiàn)金收回投資）所收到的現(xiàn)金從分配股利，利潤）所收到的現(xiàn)金從國債利息收入

現(xiàn)金凈額收到的處置固定資產(chǎn)，無形資產(chǎn)）資產(chǎn)和其他長期資產(chǎn)）其他收到的現(xiàn)金與投資活動）小計的現(xiàn)金流入量

用現(xiàn)金支付購建固定資產(chǎn)，無形資產(chǎn)）和其他長期資產(chǎn)）用現(xiàn)金支付，以獲取股權(quán)投資）用現(xiàn)金支付收購債權(quán)投資

33）其他現(xiàn)金支付的有關(guān)投資活動

34）分，總的現(xiàn)金流出

35）的凈現(xiàn)金流量，投資活動產(chǎn)生

3.cash流量籌資活動：

36）的收益，從發(fā)行股票

37）的收益，由發(fā)行債券

38）的收益，由借款

--------------------------精品

文檔-------

精品文檔就在這里

-------------各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有------------------------------

41）其他收益有關(guān)的融資活動

42），小計的現(xiàn)金流入量

43）的現(xiàn)金償還債務(wù)所支付的

44）現(xiàn)金支付的費用，對任何融資活動

45）支付現(xiàn)金，分配股利或利潤

46）以現(xiàn)金支付的利息費用

47）以現(xiàn)金支付，融資租賃

48）以現(xiàn)金支付，減少注冊資本

51）其他現(xiàn)金收支有關(guān)的融資活動

52）分，總的現(xiàn)金流出

53）的凈現(xiàn)金流量從融資活動

4.effect的外匯匯率變動對現(xiàn)金

5.net增加現(xiàn)金和現(xiàn)金等價物

補充資料

1.investing活動和籌資活動，不參與

現(xiàn)金收款和付款

56）償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn)

57）償還債務(wù)的轉(zhuǎn)移投資

58）投資在形成固定資產(chǎn)

59）償還債務(wù)的轉(zhuǎn)移庫存量

2.reconciliation凈利潤現(xiàn)金流量從經(jīng)營

活動

62）凈利潤

63）補充規(guī)定的壞帳或不良債務(wù)注銷

64）固定資產(chǎn)折舊

65）無形資產(chǎn)攤銷

損失處置固定資產(chǎn)，無形資產(chǎn)

66）和其他長期資產(chǎn)（或減：收益）

67）損失固定資產(chǎn)報廢

68）財務(wù)費用

69）引起的損失由投資管理（或減：收益）

70）defered稅收抵免（或減：借記卡）

71）減少存貨（或減：增加）

72）減少經(jīng)營性應(yīng)收（或減：增加）

73）增加的經(jīng)營應(yīng)付賬款（或減：減少）

74）凈支付的增值稅（或減：收益凈額

75）凈經(jīng)營活動的現(xiàn)金流量

3.net增加現(xiàn)金和現(xiàn)金等價物

76）的現(xiàn)金，在此期限結(jié)束

--------------------------精品

文檔-------

精品文檔就在這里

-------------各類專業(yè)好文檔，值得你下載，教育，管理，論文，制度，方案手冊，應(yīng)有盡有------------------------------

77）減：現(xiàn)金期開始

78）加：現(xiàn)金等價物在此期限結(jié)束

79）減：現(xiàn)金等價物期開始

80），凈增加現(xiàn)金和現(xiàn)金等價物

--------------------------精品

文檔-------

第四篇：財務(wù)報表主要看資產(chǎn)負債表和利潤表

財務(wù)報表主要看資產(chǎn)負債表和利潤表

財務(wù)管理是在一定的整體目標(biāo)下,關(guān)于資產(chǎn)的購置(投資),資本的融通(籌資)和經(jīng)營中現(xiàn)金流量(營運資金),以及利潤分配的管理。

資產(chǎn)負債表其中的主要內(nèi)容看存貨反映你的庫存產(chǎn)品的多少;看應(yīng)收帳款反映你的債權(quán)有多少;看貨幣資金反映現(xiàn)有的資金余額;看應(yīng)付帳款反映你的債務(wù)有多少.利潤表其中主要內(nèi)容看主營業(yè)務(wù)收入反映一定時期銷售情況的好壞;看主營業(yè)務(wù)成本反映一定時期的成本高低情況;看管理費用反映在管理方面存在的問題.資產(chǎn)負債表是時點（取一個時間點如12.31）指標(biāo)。主要可以看出一個公司的資產(chǎn)保值或?qū)嶋H負債多少的情況及企業(yè)所有者權(quán)益的多少。

利潤表：是時期指標(biāo)（如一年或一個月）。反映企業(yè)的盈利情況。

現(xiàn)金流量表：是時點指標(biāo)，可以看出一個公司的現(xiàn)金流量的大小及流通順否。

現(xiàn)金流量表是對資產(chǎn)負債表和損益表的補充和完善。

資產(chǎn)負債表反映企業(yè)一定時期期末的財務(wù)狀況，但無法解釋財務(wù)狀況形成的原因和過程;

損益表說明一定時期的經(jīng)營成果，卻無法表達經(jīng)營成果是否與現(xiàn)金流量相匹配;而現(xiàn)金流量表則可以解釋財務(wù)狀況變動原因和過程，并說明經(jīng)營成果對財務(wù)狀況的影響。所以，資產(chǎn)負債表、損益表、現(xiàn)金流量表是三分天下，各有其用，缺一不可。

第五篇：完整英文版資產(chǎn)負債表、利潤表及現(xiàn)金流量表

資產(chǎn)負債表 Balance Sheet

項 目ITEM

貨幣資金Cash

短期投資Short term investments

應(yīng)收票據(jù)Notes receivable

應(yīng)收股利Dividend receivable

應(yīng)收利息Interest receivable

應(yīng)收帳款A(yù)ccounts receivable

其他應(yīng)收款 Other receivables

預(yù)付帳款 Accounts prepaid

期貨保證金 Future guarantee

應(yīng)收補貼款 Allowance receivable

應(yīng)收出口退稅 Export drawback receivable

存貨Inventories

其中：原材料 Including:Raw materials

產(chǎn)成品(庫存商品)Finished goods

待攤費用Prepaid and deferred expenses

待處理流動資產(chǎn)凈損失Unsettled G/L on current assets

一年內(nèi)到期的長期債權(quán)投資 Long-term debenture investment falling due in a yaear

其他流動資產(chǎn)Other current assets

流動資產(chǎn)合計Total current assets

長期投資： Long-term investment：

其中:長期股權(quán)投資 Including long term equity investment

長期債權(quán)投資 Long term securities investment

*合并價差 Incorporating price difference

長期投資合計Total long-term investment

固定資產(chǎn)原價 Fixed assets-cost

減：累計折舊 Less:Accumulated Dpreciation

固定資產(chǎn)凈值 Fixed assets-net value

減：固定資產(chǎn)減值準(zhǔn)備Less:Impairment of fixed assets

固定資產(chǎn)凈額Net value of fixed assets

固定資產(chǎn)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(chǎn)凈損失Unsettled G/L on fixed assets

固定資產(chǎn)合計 Total tangible assets

無形資產(chǎn)Intangible assets

其中:土地使用權(quán)Including and use rights

遞延資產(chǎn)（長期待攤費用）Deferred assets

其中:固定資產(chǎn)修理Including:Fixed assets repair

固定資產(chǎn)改良支出 Improvement expenditure of fixed assets

其他長期資產(chǎn) Other long term assets

其中:特準(zhǔn)儲備物資Among it:Specially approved reserving materials

無形及其他資產(chǎn)合計Total intangible assets and other assets

遞延稅款借項 Deferred assets debits

資 產(chǎn) 總 計Total Assets

資產(chǎn)負債表(續(xù)表)Balance Sheet

項 目ITEM

短期借款Short-term loans

應(yīng)付票款Notes payable

應(yīng)付帳款A(yù)ccounts payab1e

預(yù)收帳款A(yù)dvances from customers

應(yīng)付工資Accrued payro1l

應(yīng)付福利費 Welfare payable

應(yīng)付利潤(股利)Profits payab1e

應(yīng)交稅金Taxes payable

其他應(yīng)交款 Other payable to government

其他應(yīng)付款 Other creditors

預(yù)提費用Provision for expenses

預(yù)計負債Accrued liabilities

一年內(nèi)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(yīng)付債券Bonds payable

長期應(yīng)付款 long-term accounts payable

專項應(yīng)付款 Special accounts payable

其他長期負債Other long-term liabilities

其中:特準(zhǔn)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(shù)股東權(quán)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

盈余公積surplus reserve

其中:法定盈余公積Including:statutory surplus reserve

公益金public welfare fund

補充流動資本Supplermentary current capital

* 未確認(rèn)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(quán)益合計Total shareholder"s equity

負債及所有者權(quán)益總計Total Liabilities & Equity

利潤表 INCOME STATEMENT

項 目 ITEMS

產(chǎn)品銷售收入Sales of products

其中：出口產(chǎn)品銷

售收入Including：Export sales

減：銷售折扣與折讓Less：Sales discount and allowances

產(chǎn)品銷售凈額 Net sales of products

減：產(chǎn)品銷售稅金 Less：Sales tax

產(chǎn)品銷售成本Cost of sales

其中：出口產(chǎn)品銷售成本 Including：Cost of export sales

產(chǎn)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(wù)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(chǎn)品銷售利潤 Profit on sales

加：其他業(yè)務(wù)利潤 Add：profit from other operations

營業(yè)利潤 Operating profit

加：投資收益 Add：Income on investment

加：營業(yè)外收入 Add：Non-operating income

減：營業(yè)外支出 Less：Non-operating expenses

加：以前損益調(diào)整 Add：adjustment of loss and gain for previous years利潤總額Total profit

減：所得稅Less：Income tax

凈利潤Net profit

現(xiàn)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 inCash 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 OperatingActivities

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