Balance Sheet
资产 Assets
短期投资 Short-term Investment
一年内到期委托贷款 Entrusted loan receivable due within one year
减：一年内到期委托贷款减值预备 Less: Impairment for Entrusted loan receivable due within one year
减：短期投资跌价预备 Less: Impairment for current investment
短期投资净额 Net bal of current investment
应收利息 Interest receivable
减：应收账款坏账预备 Less: Bad debt provision for Account receivable
应收账款净额 Net balance of Account receivable
减：其他应收款坏账预备 Less: Bad debt provision for Other receivable
其他应收款净额 Net balance of Other receivable
减：存货跌价预备 Less: Provision for Inventory
存货净额 Net balance of Inventory
已完工尚未结算款 Amount due from customer for contract work
一年内到期的长期债权投资 Long-term debt investment due within one year
一年内到期的应收融资租赁款 Finance lease receivables due within one year
长期投资 Long-term investment
长期股权投资 Long-term equity investment
委托贷款 Entrusted loan receivable
长期债权投资 Long-term debt investment
长期投资合计 Total for long-term investment
减：长期股权投资减值预备 Less: Impairment for long-term equity investment
减：长期债权投资减值预备 Less: Impairment for long-term debt investment
减：委托贷款减值预备 Less: Provision for entrusted loan receivable
长期投资净额 Net balance of long-term investment
其中：合并价差 Include: Consolidated Price Difference
减：累计折旧 Less: Accumulated Depreciation
固定资产净值 Net Value of Fixed Assets
减：固定资产减值预备 Less: Impairment for fixed assets
固定资产净额 Net Value of Fixed Assets
工程物资 Construction materials
在建工程 Construction in progress
减：在建工程减值预备 Less: Impairment for construction in progress
在建工程净额 Net value of construction in progress
固定资产清理Disposal of Fixed assets
无形资产及其他资产 Other assets & Intangible assets
无形资产 Intangible assets
减：无形资产减值预备 Less: Impairment for intangible assets
无形资产净额 Net value of intangible assets
长期待摊用度 Long-term deferred expense
融资租赁——未担保余值 Finance lease – Unguaranteed residual values
其他长期资产 Other long-term assets
无形及其他长期资产合计 Total other assets & intangible assets
资产总计 Total assets
负债及所有者（或股东）权益 Liability & owners (or shareholders)
活动负债 Current liability
已结算尚未完工款
预收账款 Advance from customers
一年内到期的长期负债 Long-term liability due within one year
其他活动负债 Other current liability
活动负债合计 Total current liability
长期负债 Long-term liability
专项应付款 Grants & Subsidies received
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
所有者权益（或股东权益） Owners’ Equity
实收资本（或股本） Paid in capital
减；已归还投资 Less: Capital redemption
实收资本（或股本）净额 Paid in capital (or share)
资本公积 Capital Surplus
其中：法定公益金 Include: Statutory reserves
未确认投资损失 Unrealised investment losses
未分配利润 Retained profits after appropriation
其中：本年利润 Include: Profits for the year
所有者（或股东）权益合计 Total Equity of owners (or shareholders)
负债及所有者（或股东）权益合计 Total Liability & owners (or shareholders)
Income statement and profit appropriation
二、主营业务利润（亏损以“—”填列） Gross Profit ( - means loss)
加：其他业务收入 Add: Other operating income
减：其他业务支出 Less: Other operating expense
减：营业用度 Selling & Distribution expense
三、营业利润（亏损以“—”填列） Profit from operation ( - means loss)
加：投资收益（亏损以“—”填列） Add: Investment income
营业外收入 Non-operating income
减：营业外支出 Less: Non-operating expense
四、利润总额（亏损总额以“—”填列） Profit before Tax
加：未确认投资损失 Add: Unrealised investment losses
五、净利润（净亏损以“—”填列） Net profit ( - means loss)
加：年初未分配利润 Add: Retained profits
其他转入 Other transfer-in
六、可供分配的利润 Profit available for distribution( - means loss)
减：提取法定盈余公积 Less: Appropriation of statutory surplus reserves
提取法定公益金 Appropriation of statutory welfare fund
提取职工奖励及福利基金 Appropriation of staff incentive and welfare fund
提取贮备基金 Appropriation of reserve fund
提取企业发展基金 Appropriation of enterprise expansion fund
七、可供投资者分配的利润 Profit available for owners' distribution
减：应付优先股股利 Less: Appropriation of preference share's dividend
提取任意盈余公积 Appropriation of discretionary surplus reserve
应付普通股股利 Appropriation of ordinary share's dividend
转作资本（或股本）的普通股股利 Transfer from ordinary share's dividend to paid in capital
八、未分配利润 Retained profit after appropriation
增补资料： Supplementary Information:
1． 出售、处置部分或被投资单位收益 Gains on disposal of operating divisions or investments
2． 天然劫难发生损失 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 to changes in accounting policies
4． 会计估计变更增加（或减少）利润总额 Increase (decrease) in profit due to changes in accounting estimates
5． 债务重组损失 Losses from debt restructuring
Cash Flow Statement
一、经营流动产生的现金流量： Cash Flow from Operating Activities:
销售商品、提供劳务收到的现金 Cash received from sales of goods or rendering services
收到的税费返还 Refunds of taxes
收到的其他与经营流动有关的现金 Cash received relating to other operating activities
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 goods or receiving services
支付给职工以及为职工支付的现金 Cash paid to and on behalf of employees
支付的各项税费 Tax payments
支付的其他与经营流动有关的现金 Cash paid relating to other operating activities
现金流出小计 Sub-total of cash outflows
经营流动产生的现金流量净额 Net Cash Flow from Operating Activities
二、投资流动产生的现金流量： Cash Flow from Investing Activities:
收回投资所收到的现金 Cash received from disposal of investments
处置子公司和其他经营单位收到的现金 Cash received from disposal of subsidiary or other operating business units
取得投资收益所收到的现金 Cash received from investments income
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 cash received from disposal of fixed assets, intangible assets and other long-term assets
购买子公司所收到的现金 Cash received by acquisition of subsidiary
收到的其他与投资流动有关的现金 Cash received relating to other investing 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, intangible assets and other long-term assets
投资所支付的现金 Cash paid to acquire investments
支付的其他与投资流动有关的现金 Cash payments relating to other investing activities
现金流出小计 Sub-total of cash outflows
投资流动产生的现金流量净额 Net Cash Flow from Investing Activities
三、筹资流动产生的现金流量： Cash Flow 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 institution borrowings
收到的其他与筹资流动有关的现金 Cash received 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 Repayments of borrowings
其中：偿还金融机构债务所支付的现金 Include: Repayments of financial institution borrowings
分配股利、利润和偿付利息所支付的现金 Dividends paid, profit distributed or interest paid
支付的其他与筹资流动有关的现金 Cash payments relating to other financing activities
现金流出小计 Sub-total of cash outflows
筹资流动产生的现金流量净额 Net Cash Flow from Financing Activities
四、汇率变动对现金的影响额 Effect of Foreign Currency Translation
五、现金及现金等价物净增加额 Net Increase (Decrease) in Cash and Cash Equivalents
现金流量附表： Supplementary Information:
1.将净利润调节为经营流动的现金流量： Reconciliation of Net Profit to Cash Flow from Operating Activities:
净利润 Net Profit
加：少数股东损益 Add: Minority interest
加：计提的资产减值预备 Impairment losses on assets
固定资产折旧 Depreciation of fixed assets
无形资产摊销 Amortisation of intangible assets
长期待摊用度摊销 Amortisation of long-term deferred expenses
待摊用度减少（减：增加） Decrease (increase) in deferred expenses
预提用度增加（减：减少） Increase (decrease) in accrued expenses
处置固定资产、无形资产和其他长期资产的损失（减、收益） Losses (gains) on disposal of fixed assets, intangible assets and other long-term assets
固定资产报废损失 Losses on write-off of fixed assets
财务用度 Finance expense (income)
投资损失（减、收益） Losses (gains) arising from investments
递延税款贷款（减、借项） Deferred tax credit (debit)
存货的减少（减、增加） Decrease (increase) in inventories
经营性应收项目的减少（减、增加） Decrease (increase) in receivables under operating activities
经营性应付项目的增加（减、减少） Increase (decrease) in payables under operating activities
其他 Others
2.不涉及现金收支的投资和筹资流动： Investing and Financing Activities that do not Involve Cash Receipts and Payments:
债务转为资本 Conversion of debt into capital
一年内到期的可转换公司债券 Reclassification of convertible bonds expiring within one year as current liability
融资租入固定资产 Fixed assets acquired under finance leases
3.现金及现金等价物净增加情况： Net Increase in Cash and Cash Equivalents:
现金的期末余额 Cash at the end of the period
减：现金的期初余额 Less: 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 the period
减：现金等价物的期初余额 Less: cash equivalents at the beginning of the period
现金及现金等价物净增加额 Net increase in cash and cash equivalents
