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利润表有关项目
一、营业收入(Revenue)
其中:销售关联方收入(including revenue from related parties)
减:主营成本(Less: Cost of sales)
其中:销售关联方成本(including Cost of sales to related parties)
营业税金及附加(Taxes and surcharge for main operations)
其中:销售关联方税金及附加(including Taxes and surcharge for main operations from related parties)
销售费用(Selling expenses)
其中:广告费(including advertisiexpenses)
管理费用(General and administrative expenses (gross))
其中:广告费(including advertising expenses)
研发费(including R&D expenses)
财务费用(Financial expenses (gross))
其中:利息收入(负数反映)(including interest revenue)
利息支出(interest expense)
汇兑损益(收益负数反映)(exchange gain or loss )
票据贴现支出(discounted notes expenses)
手续费支出(Bank fees)
资产减值损失(Loss from asset devaluation)
加:公允价值变动收益( add:Profit from Changes of fair value assets )
投资收益(Investment income/loss)
其中:投资收益(including Investment income)
投资损失(Investment lost)
其中:对联营企业和合营企业的投资收益(including Investment income from affiliated company and Jointly operated company)
二、营业利润(Operating profiter)
加:营业外收入(Non-operating revenue)
减:营业外支出(Less: Non-operating expenditures)
其中:非流动资产处置损失( includingThe non- current assets disposingloss)
三、利润总额(Profit /(loss))
减:所得税费用(Less: Income tax)
四、净利润(Net Profit / (Loss))
归属于母公司股东的净利润(Parent company Net Income/(Loss))
少数股东损益(Minority Net Income/(Loss))
五、每股收益(Earnings per share)
(一)基本每股收益(Basic Earnings per share)
(二)稀释每股收益(Bilute Earnings per share)
资产负债表有关项目
流动资产:(Current assets)
货币资金(Monetary funds)
交易性金融资产(Held for trading financial assets)
应收票据(Notes receivable)
其中关联方余额(including due from related parties)
应收账款(Accounts receivable)
减:坏账准备(less: Bad debt reserves)
应收账款净额(A.R.-net)
其中关联方净额(including due from related parties)
预付款项(Account prepaid)
减:坏账准备(less: Bad debt reserves)
预付款项净额(Account prepaid-net)
其中关联方净额(including due from related parties)
应收利息(Interest receivable )
应收股利(Dividend receivable)
其他应收款(Other receivable)
减:坏账准备(less: Bad debt reserves)
其他应收款净额(other receivable-net)
其中关联方净额(including due from related parties)
存货(Inventories)
减:存货跌价准备(less:Inventory falling price reserves)
存货净额(inventories-net)
一年内到期的非流动资产(Non-Current Assets within a year)
其他流动资产(Other current assets)
流动资产合计(Sub-total of current assets)
非流动资产:(Non-Current Assets:)
可供出售金融资产(Financial assets available for sale)
减:可供出售金融资产减值准备(Provision For Impairment Of Financial assets available for sale)
可供出售金融资产净额(Financial assets available for sale-net)
持有至到期投资(Hold investment due)
减:持有至到期投资减值准备(Hold investment due reduction reserve)
持有至到期投资净额(Hold investment due-net)
长期应收款(Long-term account receivable)
长期股权投资(Long-term equity investment)
减:长期股权投资减值准备(less:provision for long-term equity investment)
长期股权投资净额(Long-term investments-net)
投资性房地产(Lnvestment real eastate)
减:投资性房地产累计折旧(Accumulated Depreciation for Lnvestment real eastate)
投资性房地产净值(Lnvestment real eastate-Net book value)
减:投资性房地产减值准备(Lnvestment real eastate reduction reserve)
投资性房地产净额(Lnvestment real eastate-Net )
固定资产原价(Fixed assets - cost)
减:累计折旧(Less: Accumulated depreciation)
固定资产净值(Fixed assets – net book value)
减:固定资产减值准备(Less: Provision for impairment of fixed assets)
固定资产净额(Fixed assets – net)
在建工程(Construction in progress)
减:在建工程减值准备(less: provision for CIP)
在建工程净值(CIP-net)
工程物资(Construction materials)
固定资产清理(Disposal of fixed assets)
生产性生物资产(Productive living assets exclusively for agriculture)
油气资产(Oil and gas assets exclusively for oil and gas exploitation)
无形资产(Intangible assets)
减:累计摊销(Accumulated Depreciation)
无形资产净值(Intangible assets-net book value)
减:无形资产减值准备(less:provision for intangible assets)
无形资产净额(Intangible assets-net)
开发支出(Research and development expenditures)
商誉(Goodwill(Business reputation))
长期待摊费用(Long-term prepayments)
递延所得税资产(Deferred tax debit)
其他非流动资产(Other Non-current assets)
非流动资产合计:(Sub-total of Non-current assets)
资产总计(Total assets)
负债与股东权益(Liabilities & Owners' Equity)
流动负债:(Current liabilities:)
短期借款(Short-term loans)
交易性金融负债(Transaction financial liabilities)
应付票据(Notes payable)
其中关联方余额( including due to related parties)
应付账款(Accounts payable)
其中关联方余额( including due to related parties)
预收款项(Deposit received)
其中关联方余额( including due to related parties)
应付职工薪酬(Wages & welfarism payable)
应交税费(Taxes and dues payable)
应付利息( Interest payable)
应付股利(Dividend payable)
其他应付款(Other payable)
其中关联方余额( including due to related parties)
一年内到期的非流动负债( Non-Current liabilities within a year)
其他流动负债(Other current liabilities)
流动负债合计(Sub-total of current liabilities)
非流动负债:(Non-Current liabilities:)
长期借款(Long-term borrowings)
应付债券(Bonds payable)
长期应付款(Long-term payable )
专项应付款(Special payable)
预计负债(Estimated liabilities)
递延所得税负债(Deferred tax credit)
其他非流动负债(Other Non-Current liabilities)
非流动负债合计(Sub-total of Non-current liabilities)
负债合计(Total liabilities)
股东权益:(Stockholders' Equity:)
实收资本(Paid-in capital)
资本公积(Capital surplus)
减:库存股( Less:Treasury stock)
盈余公积(Surplus reserve)
一般风险准备( General contingency reserve)
未分配利润(Undistributed profit)
外币报表折算差额(Foreign currency's accounting statement translation difference )
归属与母公司股东权益合计( Parent company's equity)
少数股东权益( Minor Shareholder'S Equity)
股东权益合计(Total Stockholders' equity)
负债及股东权益合计(Total Liabilities & Owners' Equity)
来源:企业IPO问题研究