中英文对照财务报表

中英文财务报表目录资产负债表利润表利润分配表现金流量表外币资金情况表营业外收支明细表固定资产及累计折旧表无形资产及其他资产表在建工程表主要产品生产成本、销售收入及销售成本表产品生产成本及销售成本表存货表管理费用明细表销售费用明细表制造费用明细表更 多 作 品 下 载 b in _ y a n g 1 6 8资 产 负 债 表BALANCE SHEETFor the year ended December 31,2006年度资 产 ASSETS行次 年初数LINE NO. AT BEG.OF YEAR流动资产： CURRENT ASSETS:现 金 Cash on hand 1 4,463.19银行存款 Cash in bank 2 11,714,315.20有价证券 Marketable securities 4应收票据 Notes receivable 5应收账款 Accounts receivable 6 5,858,844.93减：坏账准备 less:Provision for bad debts 7预付帐款 Advances to suppliers 8 1,575,696.09委托银行收款 Collections entrusted to bank 9其他应收款 Other receivables 10 517,359.08待摊费用 Prepaid expenses 12存货 Inventories 13 7,276,377.82减:存货变现损失准备 Less:Provision for loss onrealization of inventories 16一年到期的长期投资 Long-term investment maturing in oneyear 17其他流动资产 Other current assets 18流动资产合计 TOTAL CURRENT ASSETS 19 26,947,056.31长期投资： LONG-TERM INVESTMENT 20长期投资 Long-term investments 21返 回 首 页 一年以上的应收款项 Receivable collectible after one year 23固定资产(及临时设施): FIXED ASSETS (AND facilities onaites)固定资产原价 Fixed assets-cost 24 3,083,389.84减：累计折旧 less:Accumulated depreciation 25 816,767.75固定资产净值 Fixed assets-net value 26 2,266,622.09固定资产清理 Dispoal of fixed assets 30固定资产及临时设施合计 TOTAL FIXED ASSETS AND TEMPORARYINSTALLATION 35 2,266,622.09在建工程: CONSTRUCTION IN PROGRESS在建工程 Construction in progress 37无形资产 INTANGIBLE ASSETS场地使用权 Land occupancy right 38工业产权及专利技术 Industry property rights Proprietarytechnology 39其他无形资产 Other intangible assets 40无形资产合计 TOTAL INTANGIBLE ASSETS 41其他资产: OTHER ASSETS开办费 Organization expenses 42 21,105.01筹建期间汇兑损失 Exchange loss during start-up period 43递延投资损失 Deferred loss on investments 44递延税款借项 Deferred taxs charges 45其他递延支出 Other deferred expenses 46 703,576.60 待转销汇兑损失 Unamortized exchange loss 47其他资产合计 TOTAL OTHER ASSETS 49 724,681.61资产总计 TOTAL ASSETS 50 29,938,360.01附注:1.委托加工材料 Customers materials to beprocessed_____3.代管商品物资 Good held for others_____5.租入固定资产 Fixed assets under operating lease_____ 年 月 日期末数负债及所有者权益 LIABILITIES AND OWNERS EQUITYAT END OF PERIOD流动负债： CURRENT LIABILITIES：17,678.07 短期借款 Short-term loans20,032,501.31 应付票据 Notes payable应付帐款 Accounts payable应付工资(及福利) Accrued payroll(and welfare)应交税金 Taxs payable13,521,452.17 应付股利 Dividends payable预收货款 Advances from customers1,845,094.99其他应付款 Other payables741,992.64 预提费用 Accrued espenses职工奖励及福利基金 Staff and workers bonus and welfare fund一年内到期的长期负债 Long-term liabilities due within one year17,885,097.49 其他流动负债 Other current liabilities54,043,816.67 流动负债合计 TOTAL CURRENT LIABILITIES长期负债： LONG-TERM LIABILITIES:长期借款 Long-term loans资 产 负 债 表BALANCE SHEETFor the year ended December 31,2006年度 应付公司债 debentures payable应付公司债溢价（折旧） Premium(discount)on debentures payable一年以上的应付款项 Payables due after one year 6,628,458.58 长期负债合计 TOTAL LONG-TERM LIABILITIES1,385,386.37 其他负债 OTHER LIABILITIES5,243,072.21 筹建期间汇兑收益 Exchange gain during start-up period递延投资收益 Deferred gain on investments递延税款贷项 Deferred tax credits递延出租收入 Deferred rental income其他递延贷项 Other deferred credits待转销汇兑收益 Unamortized exchange gain其他负债合计 TOTAL OTHER LIABILITIES5,243,072.21 负债合计 TOTAL LIABILITIES所有者权益： OWNERS EQUITY811,490.24 资本总额(货币名称及金额） Registered capital(currency and amount)Paid-incapital(非人民币资本期末金额____amount)实收资本 of non-RMB currency at the end of period3,302,250.00 其中:中方投资 Including:Chinese investment ______非人民币资本期末余额 amount of non-RMB currency at end of period外方投资 Foreign investment (非人民币资本期末金额)3,302,250.00 amount of non-RMB Currancy at end of period减:已归还投资 Less:Investments Returned0.00 资本公积 Capital surplus储备基金 Reserve fund企业发展基金 Enterprise expension fund利润归还投资 Profits capitalizad on return ofinvestment494,031.31 本年利润 Current year profits 未分配利润 Undisstributed profits494,031.31 投资人权益合计 TOTAL OWNERS EQUITY63,894,660.43 负债及投资人权益总计 TOTAL LIABILITIES AND OWNERS EQUITY2.受托代销产品 Consigment-in_____4.由企业负责的应收票据 Notes receivable discounted withrecourse_____6.本年支付进口坏节税金 Current year payment of import taxes_____会外工 01表FORM AJ-01单位：MONETARY UNIT：行次 年初数 期末数LINE NO. AT BEG.OF YEAR AT END OF PERIOD51 6,350,000.005253 5,034,500.16 11,327,587.675455 1,069,591.3856 2,032,195.92 11,688,226.5857 5,124,329.77 7,666,809.7859 2,921,351.25 4,358,965.1160 14,917.9561 488,283.65 1,016,737.62626364 15,615,578.70 43,477,918.1465返 回 首 页资 产 负 债 表666768697071727374757677 15,615,578.70 43,477,918.1478 1,702,451.89 9,972,451.897980 1,702,451.89 9,972,451.89818284 1,627,612.18 3,741,428.0585 880,756.61868788 10,992,717.24 5,822,105.7490 14,322,781.31 20,416,742.2991 29,938,360.01 63,894,660.43利 润 表INCOME STATEMENT年 月 日For the year ended December 31,2006年度项 目 ITEMS行次LINE NO.产品销售收入 Sales 1其中：出口产品销售收入 Including: Export sales 2减：销售折扣与折让 Less: Sales discounts and allowances 3产品销售净额 Net sales 4减：产品销售税金 Less: Sales tax 5产品销售成本 Cost of sales 6其中：出口产品销售成本 Including: Cost of export sales 7产品销售毛利 Gross profit 8减：销售费用 Less: Selling expense 9管理费用 General and administrative expense 10财务费用 Finaneial expense 11其中：利息支出（减利息收入）Including: Interest expense (lessinterest income) 12汇兑损失（减汇兑收益）Exchange loss (less enchangegains) 13产品销售利润 Income from main operation 14加：其他业务利润 Add: Income from other operation 15营业利润 Operating income 16加：投资收益 Add: Investment income 17营业外收入 Non-operating income 18减：营业外支出 Less: Non-operating expense 19加：以前年度损益调整 Add: Adzustment to prior years income andexpense 20利润总额 Income before tax 21减：所得税 Less: Income tax 22净利润 NET INCOME 23附注：1.出口产品销售收入 Export sales：NOTES：(1)非人民币货物名称和金额 Non-RMB currency（name and amount)折合记帐本位币金额 translated into recording currency（amount）(2)非人民币货币名称和金额 Non-RMB currency（name and amount)折合记帐本位币金额 translated into recording currency（amount）会外工02表FORM AJ-02单位：MONEEARY UNIT:本期数 本年累计数 上年同期累计数CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE91,970,993.30 59,453,579.2790,218,432.82 59,038,445.4791,970,993.30 59,453,579.2767,761,762.66 45,146,263.6866,470,523.07 44,694,801.0424,209,230.64 14,307,315.592,058,500.34 2,014,037.202,295,664.80 721,177.17-156,280.17 345,843.7820,011,345.67 11,226,257.4420,011,345.67 11,226,257.4415,850.0010,000.00 10,439.001,234,955.19返 回 首 页利 润 表INCOME STATEMENT年 月 日For the year ended December 31,2006年度20,017,195.67 12,450,773.632,402,063.4817,615,132.19 12,450,773.6390,218,432.82 59,038,445.4710,909,121.36 7,138,868.85利 润 分 配 表STATEMENT OF PROFIT APPROPRIATIONFor the year ended 项 目ITEMS行次LINE NO.本年实际ACTUAL THIS YEAR净利润NET PROFIT 1 17,615,132.19减：职工奖励及福利基金LESS：Staff and workersbonus and welfare fund 2 528,453.97储备基金Reserve fund 3 2,113,815.87企业发展基金Enterprise expansion fund 4 880,756.61利润转作投资Capitalization of profit 5 8,270,000.00加：年初未分配利润Add：undistribued Profits at begining of year 7 10,992,717.24已弥补亏损Loss that have been made good 8可供投资人分配的利润PROFIT AVAILABLE FOR DISTRIBUED 10 16,814,822.98减：已分配股利Less：Dividends declared 11 10,992,717.24其中：中方股利Including：Chinese investment 12外方股利Foreign investment 13 10,992,717.24利润归还投资Profits captalized on return of investment 14年末未分配利润UNDISTRIBUED PROFITS AT END OF YEAR 15 5,822,105.74单位:(Monetary Unit)上年实际ACTUAL LAST YEAR12,450,773.63488,283.651,627,612.184,433,621.9414,768,499.743,775,782.503,775,782.5010,992,717.24返 回 首 页利 润 分 配 表STATEMENT OF PROFIT APPROPRIATION现金流量表一、经营活动产生的现金流量 Cash Flows from Operating Activities 三、筹资活动产生的现金流量销售商品、提供劳务收到的现金 cash receipts from the sale of goodsand the rendering of services 吸收投资所收到的现金收到的税费返还 cash receipts of tax refunds 借款所收到的现金收到的其他与经营活动有关的现金 cash receipts relating to otheroperating activities 收到的其他与筹资活动有关的现金现金流入小计 Sub-total of cash inflows 现金流入小计购买商品、接受劳务支付的现金 cash payments for goods acquired andservices received 偿还债务所支付的现金支付给职工以及为职工支付的现金 cash payments to and on behalf ofemployees 分配股利或利润所支付的现金支付的各项税费 cash payments of all types of taxes 支付的其他与筹资活动有关的现金支付的其他与经营活动有关的现金 cash payments relating to otheroperating activities 现金流出小计现金流出小计 Sub-total of cash outflows 筹资活动产生的现金流量净额经营活动产生的现金流量净额 Net cash flows from operatingactivities 四、汇率活动对现金的影响额二、投资活动的现金流量 Cash Flows from Investing Activities 五、现金及现金等价物净增加额收回投资所收到的现金 cash receipts from return ofinvestments 补充资料:取得投资收益所收到的现金 cash receipts from return oninvestments 1、将净利润调节为经营活动的现金流量处置固定资产、无形资产和其他长期资产所收回的现金净额net cash receipts from the sale offixed assets, intangible assets andother long-term assets净利润收到的其他与投资活动有关的现金 cash receipts relating to otherinvesting activities 加：计提的资产减值准备现金流入小计 Sub-total of cash inflows 固定资产折旧购置固定资产、无形资产和其他长期资产所支付的现金cash payments to acquire fixedassets, intangible assets and otherlong-term assets无形资产摊销投资所支付的现金 cash payments to acquire investments 长期待摊费用摊销支付的其他与投资活动有关的现金 cash payments relating to otherinvesting activities 待摊费用的减少（减：增加）现金流出小计 Sub-total of cash outflows 预提费用的增加（减：减少）投资活动产生的现金流量净额 Net cash flows from investingactivities 处置固定资产、无形资产和其他资产的损失（减：收益）Cash Flows from Financing Activitiescash proceeds from investments byotherscash receipts from borrowingscash receipts relating to otherfinancing activitiesSub-total of cash inflows cash repayments of amounts borrowedcash payments for distribution ofdividends or profits 9 or cashpayment of interest expensescash payments relating to otherfinancing activitiesSub-total of cash out flows Net cash flows from financingactivities EFFECT OF FOREIGN EXCHANGE RATECHANGES ON CASH NET INCREASE IN CASH AND CASHEOUIVALENTSSupplementary InformationRECONCILIATION OF NET PROFIT TO CASHFLOWS FROM OPERATING ACTIVITIESNet profitadd：Provision for impairment lossesof assetsDepreciation of fixed assetsAmortisation of intangible assets返 回 首 页现金流量表Amortisation of long term prepaidexpensesDecreases in prepaid expenses (ordeduct: increase)Increase in accrued expenses (ordeduct: decrease)Losses on disposal of fixed assets,intangible assets and other long-term assets (or deduct: gains) 外 币 资 金 情 况 表 STATEMENT OF ACCOUNTS IN FOREIGN CURRENCIES 会外工01表 附表5年 月 日 FORM AJI-01 Sup.5For the year ended December 31,2006年度 单位：MONETARY UNIT：项目 ITEM 行次LINE No.资产负债表期末数折合为记帐本位币总额AMOUNT IN RECORDINGCURRENCY AT ENDPERIOD PER BALANCESHEET人民币户折合为记帐本位币金额AMOUNT OF RMBACCORDINGRECORDINGCURRENCY外汇兑换券户折合为记帐本位币金额AMOUNT OF FOREIGNEXCHANGE CERTIFICATEACCORDING RECORDINGCURRENCY外 币 户 金 额AMOUNT OF FOREIGN CURRENCY ACCOUNTS外币名称：NAME OF FOREIGN CURRENCY：外币名称：NAME OF FOREIGN CURRENCY：外币金额（期末数）BALANCE OF FOREIGNCURRENCY （AT END OFPERIOD）折合为记帐本位币金额CONVERTED INTORECORDINGCURRENCY外币金额（期末数）BALANCE OFFOREIGN CURRENCY（AT END OFPERIOD）折合为记帐本位币金额CONVERTED INTORECORDING CURRENCY有外币户的资产项目： ITEMS OF ASSETS FOREIGNCURRENCY ACCOUNTS： 1现 金 Csah on hand 2 17,678.07 9,895.53 940.00 7,782.54银 行 存 款 Cash on bank 3 20,032,501.31 1,118,106.15 2,284,540.38 18,914,395.16有 价 证 券 Marketable securities 4应 收 票 据 Notes receivable 5应 收 帐 款 Accounts receivable 6 13,521,452.17 3,326,770.56 1,231,345.84 10,194,681.61预 付 货 款 Advances to suppliers 7 1,845,094.99 1,510,383.26 40,427.54 334,711.73其 他 应 收 款 Other receivables 8 741,992.64 626,379.17 13,964.16 115,613.47910小 计 Subtotal 11 36,158,719.18 6,591,534.67 3,571,217.92 29,567,184.51长 期 投 资 Long-term investments 12外 币 资 产 合 计 TOTAL ASSETS IN FOREIGNCURRENCIES 13 36,158,719.18 6,591,534.67 3,571,217.92 29,567,184.51有外币户的负债项目: ITEMS OF LIABILITIES WITHFOREIGN CURRENCY ACCOUNTS14短 期 借 款 Short-term loans 15应 付 票 据 Notes payable 16应 付 帐 款 Acounts payable 17 11,327,587.67 5,039,529.55 759,491.52 6,288,058.12预 收 货 款 Advances from customers 18 7,666,809.78 65,075.10 918,161.52 7,601,734.68应 付 工 资 Accrued payroll 19应 付 股 利 Dividend payable 20其 他 应 付 款 Other payable 21 4,358,965.11 2,785,454.58 190,053.57 1,573,510.53小 计 Subtotal 22 23,353,362.56 7,890,059.23 1,867,706.61 15,463,303.33长 期 借 款 Long-term liabilities 23应 付 公 司 债 Debentures payable 24外 币 负 债 合 计 TOTAL LIABILITIES INFOREIGN CURRENCY 25 23,353,362.56 7,890,059.23 1,867,706.61 15,463,303.33外币资产大于或小于外币负债的数额(小于数用“-”号表示)assets in foreign currencyover liablities in foreigncurrency (use “-”torepresent negative amount)1,703,511.31 14,103,881.18返 回 首 页营业外收支明细表STATEMENT OF NON-OPERATING INCOME AND EXPENSES 会外工02表 附表7年 月 日 FORM AJI-02 Sup.7For the year ended December 31,2006年度 单位：MONETARY UNITS：项目 ITEM行 次 本 年 实 际 上 年 实 际LINE No. ACTUAL THIS YEAR ACTUAL LAST YEAR营业外收入： NON-OPERATING INCOME： 11.投资收益 Income on investment 22.投资作价收益 Income on increase in value of investment 33.处理固定资产收益 Income on disposal of fixed assets 44.固定资产盘盈 Fixed assets over book amount 55.罚款收入 Penalty and fines received 66.以前年度收益 Prior years income 77.出口贴息 8 7,750.008.废品收入 9 8,100.00营业外收入合计 TOTAL NON-OPERATING INCOME 10 15,850.00 0.00营业外支出： NON-OPERATING INCOME： 111.投资损失 Loss on investment 122.投资作价损失 Loss on decrease in value of investment 133.处理固定资产损失 Loss on disposal of fixed assets 14 1,048.004.固定资产盘盈 Fixed assets under book amount 155.罚款支出 Penalties and fines paid 166.捐赠支出 Donaticns 17 10,000.00 500.007.非常损失 Extraordinary losses 18 8,891.008.以前年度损失 Prior years losses 19营业外支出合计 TOTAL NON-OPERATING EXPENSES 20 10,000.00 10,439.00返 回 首 页固定资产及累计折旧表STATEMENT OF FIXED ASSETS AND ACCUMULATED DEPRECIATION 会外工01表 附表2年 月 日 FORM AJI-01 Sup.2For the year ended December 31,2006年度 单位：元MONETARY UNIT：￥固 定 资 产 类 别CLASSIFICATION OF FIXED ASSETS行次LINE固 定 资 产 原 价FIXED ASSETS COST累 计 折 旧ACCUMULATED DEPRECIATION 本 年 折 旧DEPRECIATION FOR THE YEAR（按企业帐面上固定资产的具体分类填列)(BASED ON ACCOUNTING RECORD) No.年 初 数AT BEG. OF YEAR年 末 数AT END OF YEAR年 初 数AT BEG. OF YEAR年 末 数AT END OF YEAR年 初 数AT BEG. OF YEAR年 末 数AT END OF YEAR机器、设备 1 1,503,089.10 1,931,911.10 230,557.20 385,477.47 154,920.27汽车、电器 2 1,580,300.74 1,886,428.94 586,210.55 894,529.50 308,318.95房屋建筑物 3 0.00 2,810,118.54 0.00 105,379.40 105,379.40合计 TOTAL 4 3,083,389.84 6,628,458.58 816,767.75 1,385,386.37 568,618.62本 年 增 加 的 固 定 资 产INCREASES OF FIXED ASSETS THIS YEAR行次LINE No.固定资产原价FIXED ASSETS COST累 计 折 旧ACCUMULATEDDEPRECIATION本年减少的固定资产DECREASES OF FIXED ASSETS THIS YEAR固定资产原价FIXED ASSETS COST累 计 折 旧ACCUMULATEDDEPRECIATION清理净收入NET PROCEEDS FROMDISPOSAL购入purchased 1 3,548,868.74 147,830.46出售Liquidated 3,800.00建造完成Completed from construction 2报废Scrapped投资转入Transferred in as investment 3盘亏Fixed assets undeer book amount盘盈Fixed assets over book amount 4非常损失Extraordinary loss捐款转入Transferred in as donation 5投资转入Transferred out as investment捐赠转入Transferred out as donation合计 TOTAL 6 3,548,868.74 147,830.46 合计 TOTAL 3,800.00返 回 首 页 无形资产及其他资产表STATEMENT OF INTANGIBLE ASSETS AND OTHER ASSETS 会外工01表 附表4年 月 日 FORM AJI-01 Sup.4For the year ended December 31,2006年度 单位：MONETARY UNIT：项目 ITEMS行次 年初余额 本年增加 本年摊销 本年减少 年末余额LINE No. BALANCE ATBEG. OF YEAR INCREASE THISYEAR AMORTIZATIONTHIS YEAR DECREASE THISYEAR BALANCE AT ENDOF YEAR无形资产 INTANGIBLE ASSETS： 1场