December 31, 2015
KQ 01
Enterprise name: XX Co., Ltd.
Asset Note No. Ending amount Current assets: Monetary funds Financial assets measured at fair value and its changes included in the current profit and loss Derivative financial assets
Beginning amount
Liabilities and owners’ equity Current liabilities: Short-term borrowings Financial liabilities measured at fair value and its changes included in the current profit and loss Derivative financial liabilities Notes receivable Account receivable Notes payable Account payable Note No.
Ending amount Unit: RMB Yuan Beginning amount Account paid in advance Interest receivable Dividend receivable Other accounts receivable Inventory
Assets divided as available assets for sale
Non-current assets due within 1 year
Other current assets
Total current assets
Account received in advance
Employees’ compensation payable
Tax payable Interest payable Dividend payable Other accounts payable
Liabilities divided as available liabilities for sale
Non-current liabilities due within 1 year
Other current liabilities Total current liabilities Non-current liabilities:
Non-current assets: Available for sale financial assets
Held-to-maturity investments Long-term account receivable Long-term equity investment Investing real estate Fixed asset
7
Long-term borrowings Bonds payable
Including: Preferred shares Perpetual capital securities Long-term account payable Long-term employees’
compensation payable
Special payables Accrued liabilities
Deferred income Deferred tax liabilities Other non-current liabilities Total non-current liabilities Total liabilities
Project in construction Owners’ equity (or shareholders’ equity) Engineering material Paid-in capital (or share capital) 16 Fixed asset disposal Production biological assets Oil and gas assets Intangible assets Development expense Goodwill 8 Other equity instruments Including: Preferred shares Perpetual capital securities Capital surplus Minus: Treasury stock Other comprehensive incomes 17 Long-term expense to be apportioned Deferred tax assets Other non-current assets Total non-current assets Special reserve 9 Earned surplus Undistributed earnings Total owners’ equity 18 Total assets Total liabilities and owners’ equity 2
Income Statement
Year of 2015
KQ 02
Enterprise name: XX Co., Ltd.
Item I. Operating income Minus: Operating cost Business tax and surcharges Selling expenses Administrative expenses Financial expenses Asset impairment loss Plus: Gain from change in fair value (loss with “-”) 3 4 Note No. 1 1 2
Amount at current period Unit: RMB Yuan
Amount at same period in last year Gain from investment (loss with “-”) Including: Income from investment in affiliated enterprise and joint enterprise
II. Operating profit (loss with “-”)
Plus: Non-business income
Including: Gain from non-current asset disposal
Minus: Non-business expenditure
Including: Loss from non-current asset disposal III. Total profit (total loss with “-”)
Minus: Income tax expense IV. Net profit (net loss with “-”)
V. Net after-tax amount of other comprehensive incomes
(i) Other comprehensive incomes not reclassified into profit and loss in future
1. Changes for net liability or net asset of remeasured and reset
5
6 7
benefit plan
2. Shares enjoyed in other comprehensive incomes not reclassified into profit and loss by the invested unit
(ii) Other comprehensive incomes reclassified into profit and loss in future
1. Shares enjoyed in other comprehensive incomes reclassified into profit and loss by the invested unit in future
2. Profit and loss from fair value change of financial assets available for sale
3. Profit and loss from held-to-maturity investment reclassified to financial assets available for sale
4. Effective part for hedging profit and loss of cash flow 5. Translation balance of foreign currency financial statements 6. Others
VI. Total comprehensive incomes VII. Earnings per share
(i) Basic earnings per share (Yuan/ Share) (ii) Diluted earnings per share (Yuan/ Share) 4
Cash Flow Statement
Year of 2015
KQ 03
Enterprise name: XX Co., Ltd.
Item I. Cash flow from operating activities: Cash received from sale of goods or rendering of services Refund of tax and levies Other cash received relating to operating activities Sub-total of cash inflows from operating activities Cash paid for goods and services Note No.
Amount at current period Unit: RMB Yuan
Amount at same period in last year Cash paid to and on behalf of employees Payments of all types of taxes
Other cash paid relating to operating activities Sub-total of cash outflows from operating activities Net cash flows from operating activities II. Cash flow from investing activities: Cash flow from disposal of investments Cash received from returns of investments Cash received from incomes on investments
Net cash received from disposal of fixed assets, intangible assets and other long-term assets
Other cash received relating to investing activities Sub-total of cash inflows from investing activities
Cash paid to acquire fixed assets, intangible assets and other
long-term assets
Cash paid to acquire investments
Net cash received from the subsidiary company and other business units
Other cash payments relating to investing activities Sub-total of cash outflows from investing activities Net cash flows from investing activities III. Cash flows from financing activities: Cash received from capital contribution Cash received from borrowings
Other cash received relating to financing activities Sub-total of cash inflows from financing activities Cash repayments of amounts borrowed
Cash payments for interest expenses and distribution of dividends or profit
Other cash payments relating to financing activities
Sub-total of cash outflows from financing activities Net cash flows from financing activities IV. Effect of foreign exchange rate changes on cash and cash equivalents V. Net increase in cash and cash equivalents Plus: Balance of beginning cash and cash equivalents VI. Balance of ending cash and cash equivalents 5
因篇幅问题不能全部显示，请点此查看更多更全内容