新会计准则下的英文版的会计报表

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   Period Ended

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    Balance Sheet

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 One Year

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财务报表中英文对照

1.资产负债表Balance Sheet

2.利润表NCOME STATEMENT

3.现金流量表Cash Flows Statement

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Contents:

Introduction……………………………………………………………………………2

Discussion on internal expansion

a). Impact of issuing debt on Shareholders………………………………………...… 2

b). Profitability Ratio Analysis………………………………………………………..4

c). Discussion on Capital Structure……………………………………………………4

d). Modigliani and Miller’s Propositions I and II…………………………………..…6

Discussion on dividend policy

f). Suggestion on Stop Paying Dividend………………………………………………7

e). Dividend Calculation under Different Capital Structure Scenarios………………..8

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合并资产负债表    Consolidated Balance Sheet

母公司资产负债表  Balance Sheet of Parent Company

合并利润表  Consolidated Income Statement

合并现金流量表  Consolidated Cash Flow Statement

合并所有者权益变动表  Consolidated Statement of Changes In Owners' Equity

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【英文财务报表】

资产负债表 Balance Sheet

项 目 ITEM

货币资金 Cash

短期投资 Short term investments

应收票据 Notes receivable

应收股利 Dividend receivable

应收利息 Interest receivable

应收帐款 Accounts receivable

其他应收款 Other receivables

预付帐款 Accounts prepaid

期货保证金 Future guarantee

应收补贴款 Allowance receivable

应收出口退税 Export drawback receivable

存货 Inventories

其中：原材料 Including:Raw materials

产成品(库存商品) Finished goods

待摊费用 Prepaid and deferred expenses

待处理流动资产净损失 Unsettled G/L on current assets

一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets

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英文财务报表格式

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 Period Ended

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 Balance Sheet

资产 Assets

流动资产 Current Assets

货币资金 Bank and Cash

短期投资 Current 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准备 Less: Impairment for Entrusted loan receivable due within one year

减：短期投资跌价准备 Less: Impairment for current investment 短期投资净额 Net bal of current investment

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完整英文版资产负债表、利润表及现金流量表

资产负债表 Balance Sheet

项 目 ITEM

货币资金 Cash

短期投资 Short term investments

应收票据 Notes receivable

应收股利 Dividend receivable

应收利息 Interest receivable

应收账款 Accounts receivable

其他应收款 Other receivables

预付账款 Accounts prepaid

期货保证金 Future guarantee

应收补贴款 Allowance receivable

应收出口退税 Export drawback receivable

存货 Inventories

其中：原材料 Including: Raw materials

产成品(库存商品) Finished goods

待摊费用 Prepaid and deferred expenses

待处理流动资产净损失 Unsettled G/L on current assets

一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets

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Financial statement analysis consists of 1) reformulating reported financial statements, 2) analysis and adjustments of measurement errors, and 3) financial ratio analysis on the basis of reformulated and adjusted financial statements. The two first steps are often dropped in practice, meaning that financial ratios are just calculated on the basis of the reported numbers, perhaps with some adjustments. Financial statement analysis is the foundation for evaluating and pricing credit risk and for doing fundamental company valuation.

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