第一篇：利用资产负债表和利润表信息能够分析企业财务的哪些方面？
资产负债表反映的是企业在一定时点上的财务状况，主要包括资产总额、资产构成信息、负债与股东权益构成、负债构成以及所有者权益构成等信息，以及一些更为具体的单项资产金额信息。按照我国会计准则的规定，资产负债表中的资产类至少应当单独列示反映货币资金、应收及预付账款、交易性金融资产、存货、持有至到期投资、长期股权投资、投资性房地产、固定资产、生物资产、递延所得税、无形资产等信息的项目；负债类至少应当单独列示反映短期借款、应付及预收款项、应缴税费、应付职工薪酬、预计负债、长期借款、长期应付款、应付债券、递延所得税负债等信息的项目。利用这些信息，可以对企业的财务状况进行总体的分析和评价。这方面常用的分析指标包括流动比率、速动比率、现金比率和资产负债率等。利润表反映的是企业在一定时期内的盈利情况，主要包括营业收入、营业成本、毛利、三项期间费用、投资收益、非常项目、税前利润和净利润等信息。按照我国会计准则的规定，利润表至少应当单独列示反映销售金额、销售成本、毛利、销售费用、管理费用、财务费用、营业利润、投资收益、非常项目、税前利润、所得税费用、净利润等信息的项目。利用这些信息可以对企业的盈利情况进行总体的分析和评价。这方面常用的分析指标包括毛利率、营业利润率和（销售）净利率。
第二篇：利润表和资产负债表格式
利润表的编制方法
（一）利润表各项目的填列方法
利润表主要根据损益类科目的发生额进行分析、计算填列，具体填制方法如下：
1、“营业收入”项目，一般应以“主营业务收入”和“其他业务收入”两个总账科目的贷方发生额之和填列，当年如有发生销售退回的，应以冲减销售退回收入后的金额填列。
2、营业成本”项目，一般应以“主营业务成本”和“其他业务成本”两个总账科目的借方发生额之和填列，当年如有发生销售退回的，应以冲减销售退回成本后的金额填列。
利润表中有些项目，应通过表中有关项目自然计算后的金额填列。如“营业利润”、“利润总额”、“净利润”等项目,具体计算见上面所述。
利润表中其他项目，一般按该科目的的发生额分析填列。
（二）月度利润表有关栏目的填列方法
月度利润表的“本期金额”栏，反映各项目的本月实际发生数。“上期金额”栏的数字，可根据上月利润表的“本期金额”栏的数字，填入相应的项目内。
（三）利润表有关栏目的填列方法
在编报利润表时，“本期金额”栏，反映各项目自年初起至本月末止的累计发生数。“上期金额”填列上年全年累计实际发生数，从而与“本期金额”各项目进行比较。如果上的利润表的项目名称和内容与本年不一致，应对上的报表项目的名称和数字按本的规定进行调整，填入“上期金额”栏内。
资产负债表的编制方法
资产负债表各项目均需填列“年初余额”和“期末余额”两栏。
“年初余额”栏内各项数字，应根据上年末资产负债表的“期末余额”栏内所列数字填列。如果本资产负债表规定的各个项目的名称和内容与上不相一致，应对上年年末资产负债表各项目的名称和数字按本的规定进行调整，填入本表的“年初余额”栏内。
“期末余额”栏内各项数字，则可为月末、季末或年末的数字，应根据会计账簿记录填列。其中大多数项目可以直接根据科目余额填列，少数项目则要根据科目余额进行分析，计算后才能填列。具体填列方法主要有以下几种：
（一）根据总账科目余额直接填列。
根据总账科目余额直接填列的项目主要有“交易性金融资产”、“固定资产清理”、“长期待摊费用”、“递延所得税资产”、“短期借款”、“交易性金融负债”、“应付票据”、“应付利息”、“应付股利”、“应交税费”、“应付职工薪酬”、“其他应付款”、“递延所得税负债”、“实收资本（股本）”、“资本公积”、“盈余公积”等项目。
一般情况下，资产类项目直接根据其总账科目的借方余额填列，负债类及所有者权益类项目直接根据其总账科目的贷方余额填列。需要注意的是，有些项目，如“应交税费”等项目，是根据其总账的贷方期末余额直接填列的，但如果这些账户期末余额在借方，则以“-”号填列。
(二)根据几个总账科目的期末余额分析计算填列
有些项目需根据几个总账科目的期末余额分析计算填列，如“货币资金”、“存货”、“未分配利润”等项目。
（1）“货币资金”项目，应根据“库存现金”、“银行存款”、“其他货币资金”等总账科目的期末余额合计数填列。
（2）“存货”项目，应根据“材料采购”（在途物资）、“原材料”、“库存商品”、“生产成本”、“周转材料”（包装物、低值易耗品）、“委托加工物资”、“材料成本差异”、“发出商品”等总账科目期末余额合计减去 “存货跌价准备”科目期末余额后的金额填列。
（3）“未分配利润”项目,平时本项目应根据“本年利润”和“利润分配”科目的余额计算填列，未弥补的亏损，在本项目内以“-”号填列。“本年利润”和“未分配利润”的余额均在贷方的，用二者余额之和填列；余额均在借方的，将二者余额之和在本项目内以“-”号填列；二者余额一个在借方一个在贷方的，用二者余额互相抵减后的差额填列，如为借差则在本项目内以“-”号填列。
终了，该项目可以只根据“利润分配”科目的期末余额填列。余额在贷方的直接填列，余额在借方的在本项目内以“-”号填列。
（三）根据明细账科目余额分析计算填列。
根据有关总账科目所属的明细科目的期末余额分析计算填列的项目主要有“应收账款”、“预付账款”、“应付账款”、“预收账款”等项目。
（1）“应收账款”项目，应根据“应收账款”和“预收账款”两个科目所属的相关明细科目的期末借方余额合计数，减去“坏账准备”科目中有关应收账款计提的坏账准备期末余额后的金额填列。
（2）“预付款项”项目，应根据“预付账款”和“应付账款”两个科目所属的相关明细科目的期末借方余额合计填列。
（3）“应付账款”项目，应根据“应付账款”和“预付账款”两个科目所属的相关明细科目的期末贷方余额合计填列。
（4）“预收款项”项目，应根据“预收账款”和“应收账款”两个科目所属的相关明细科目的期末贷方余额合计填列。
(四)根据总账科目和明细账科目余额分析计算填列。
根据总账科目和明细账科目余额分析计算填列的项目主要有 “长期应收款”、“长期待摊费用”、“长期借款”、“应付债券”、“长期应付款”等项目。
如“长期借款”项目，需要根据“长期借款”总账科目余额扣除“长期借款”科目所属的明细科目中将在一年内（含一年）到期的部分计算填列。
“应付债券”项目，应根据“应付债券”总账科目余额扣除“应付债券”科目所属明细科目中的将于一年内（含一年）到期的部分计算填列。
（五）根据有关科目余额减去其备抵科目余额后的净额填列。
根据有关科目余额减去其备抵科目余额后的净额填列的主要有“应收票据”、“应收账款”、“长期股权投资”、“在建工程”、“存货”、“固定资产”、“无形资产”等项目。如“应收票据”、“应收账款”、“长期股权投资”、“在建工程”等项目应当根据“应收票据”、“应收账款”、“长期股权投资”、“在建工程”等科目的期末余额减去“坏账准备”、“长期股权投资减值准备”、“在建工程减值准备”等科目余额后的净额填列；“固定资产”项目，应当根据“固定资产”科目的期末余额减去“累计折旧”、“固定资产减值准备”备抵科目余额后的净额填列；“无形资产”项目，应当根据“无形资产”科目的期末余额，减去“累计摊销”、“无形资产减值准备”备抵科目余额后的净额填列。
第三篇：完整英文版资产负债表、现金流量表及利润表
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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 流动资产合计 Total current assets 长期投资： Long-term investment：
其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost
减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value
减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress
待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets 无形资产 Intangible assets
其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair
固定资产改良支出 Improvement expenditure of fixed assets
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其他长期资产 Other long term assets
其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debits 资 产 总 计 Total Assets
资产负债表(续表)Balance Sheet 项 目 ITEM
短期借款 Short-term loans 应付票款 Notes payable 应付帐款 Accounts payab1e 预收帐款 Advances from customers 应付工资 Accrued payro1l 应付福利费 Welfare payable 应付利润(股利)Profits payab1e 应交税金 Taxes payable
其他应交款 Other payable to government 其他应付款 Other creditors 预提费用 Provision for expenses 预计负债 Accrued liabilities
一年内到期的长期负债 Long term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期借款 Long-term loans payable 应付债券 Bonds payable
长期应付款 long-term accounts payable 专项应付款 Special accounts payable 其他长期负债 Other long-term liabilities
其中:特准储备资金 Including:Special reserve fund 长期负债合计 Total long term liabilities 递延税款贷项 Deferred taxation credit 负 债 合 计 Total liabilities * 少数股东权益 Minority interests 实收资本(股本)Subscribed Capital 国家资本 National capital 集体资本 Collective capital 法人资本 Legal person“s capital
其中:国有法人资本 Including:State-owned legal person”s capital 集体法人资本 Collective legal person“s capital 个人资本 Personal capital
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外商资本 Foreign businessmen”s capital 资本公积 Capital surplus 盈余公积 surplus reserve
其中:法定盈余公积 Including:statutory surplus reserve 公益金 public welfare fund
补充流动资本 Supplermentary current capital
* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss 未分配利润 Retained earnings
外币报表折算差额 Converted difference in Foreign Currency Statements 所有者权益合计 Total shareholder"s equity
负债及所有者权益总计 Total Liabilities & Equity
利润表 INCOME STATEMENT 项 目 ITEMS
产品销售收入
Sales of products 其中：出口产品销
售收入
Including：Export sales
减：销售折扣与折让
Less：Sales discount and allowances 产品销售净额 Net sales of products 减：产品销售税金 Less：Sales tax 产品销售成本
Cost of sales
其中：出口产品销售成本 Including：Cost of export sales 产品销售毛利
Gross profit on sales 减：销售费用
Less：Selling expenses 管理费用 General and administrative expenses 财务费用 Financial expenses
其中：利息支出(减利息收入)Including：Interest expenses(minusinterest ihcome)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润 Profit on sales
加：其他业务利润 Add：profit from other operations 营业利润 Operating profit
加：投资收益 Add：Income on investment 加：营业外收入 Add：Non-operating income 减：营业外支出 Less：Non-operating expenses
加：以前损益调整 Add：adjustment of loss and gain for previous years 利润总额
Total profit
减：所得税
Less：Income tax 净利润
Net profit
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现金流量表Cash Flows Statement Prepared by: Period: Unit: Items
1.Cash Flows from Operating Activities:
01)Cash received from sales of goods or rendering of services
02)Rental received
Value added tax on sales received and refunds of value 03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services
10)Cash paid for operating leases
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18)Sub-total of cash outflows
19)Net cash flows from operating activities 2.Cash Flows from Investing Activities:
20)Cash received from return of investments
21)Cash received from distribution of dividends or profits
22)Cash received from bond interest income
Net cash received from disposal of fixed assets,intangible 23)assets and other long-term assets
26)Other cash received relating to investing activities
27)Sub-total of cash inflows
Cash paid to acquire fixed assets,intangible assets 28)and other long-term assets
29)Cash paid to acquire equity investments
30)Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities 3.Cash Flows from Financing Activities:
36)Proceeds from issuing shares
37)Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub-total of cash inflows
43)Cash repayments of amounts borrowed
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44)Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits
46)Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for reduction of registered capital
51)Other cash payments relating to financing activities
52)Sub-total of cash outflows
53)Net cash flows from financing activities 4.Effect of Foreign Exchange Rate Changes on Cash 5.Net Increase in Cash and Cash Equivalents
Supplemental Information
1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets
57)Repayment of debts by the transfer of investments
58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of investories 2.Reconciliation of Net Profit to Cash Flows from Operating Activities
62)Net profit
63)Add provision for bad debt or bad debt written off 64)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible assets 66)and other long-term assets(or deduct:gains)
67)Losses on scrapping of fixed assets
68)Financial expenses
69)Losses arising from investments(or deduct:gains)
70)Defered tax credit(or deduct:debit)
71)Decrease in inventories(or deduct：increase)
72)Decrease in operating receivables(or deduct:increase)
73)Increase in operating payables(or deduct:decrease)
74)Net payment on value added tax(or deduct:net receipts
75)Net cash flows from operating activities 3.Net Increase in Cash and Cash Equivalents
76)cash at the end of the period
77)Less:cash at the beginning of the period
78)Plus:cash equivalents at the end of the period
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79)Less:cash equivalents at the beginning of the period 80)Net increase in cash and cash equivalents
现金流量表的现金流量声明
拟制人：时间：单位：
项目
1.cash流量从经营活动：
01）所收到的现金从销售货物或提供劳务
02）收到的租金
增值税销售额收到退款的价值
03）增值税缴纳
04）退回的其他税收和征费以外的增值税
07）其他现金收到有关经营活动
08）分，总现金流入量
09）用现金支付的商品和服务）用现金支付经营租赁）用现金支付，并代表员工）增值税购货支付）所得税的缴纳）支付的税款以外的增值税和所得税）其他现金支付有关的经营活动）分，总的现金流出）净经营活动的现金流量
2.cash流向与投资活动：）所收到的现金收回投资）所收到的现金从分配股利，利润）所收到的现金从国债利息收入
现金净额收到的处置固定资产，无形资产）资产和其他长期资产）其他收到的现金与投资活动）小计的现金流入量
用现金支付购建固定资产，无形资产）和其他长期资产）用现金支付，以获取股权投资）用现金支付收购债权投资
33）其他现金支付的有关投资活动
34）分，总的现金流出
35）的净现金流量，投资活动产生
3.cash流量筹资活动：
36）的收益，从发行股票
37）的收益，由发行债券
38）的收益，由借款
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41）其他收益有关的融资活动
42），小计的现金流入量
43）的现金偿还债务所支付的
44）现金支付的费用，对任何融资活动
45）支付现金，分配股利或利润
46）以现金支付的利息费用
47）以现金支付，融资租赁
48）以现金支付，减少注册资本
51）其他现金收支有关的融资活动
52）分，总的现金流出
53）的净现金流量从融资活动
4.effect的外汇汇率变动对现金
5.net增加现金和现金等价物
补充资料
1.investing活动和筹资活动，不参与
现金收款和付款
56）偿还债务的转让固定资产
57）偿还债务的转移投资
58）投资在形成固定资产
59）偿还债务的转移库存量
2.reconciliation净利润现金流量从经营
活动
62）净利润
63）补充规定的坏帐或不良债务注销
64）固定资产折旧
65）无形资产摊销
损失处置固定资产，无形资产
66）和其他长期资产（或减：收益）
67）损失固定资产报废
68）财务费用
69）引起的损失由投资管理（或减：收益）
70）defered税收抵免（或减：借记卡）
71）减少存货（或减：增加）
72）减少经营性应收（或减：增加）
73）增加的经营应付账款（或减：减少）
74）净支付的增值税（或减：收益净额
75）净经营活动的现金流量
3.net增加现金和现金等价物
76）的现金，在此期限结束
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77）减：现金期开始
78）加：现金等价物在此期限结束
79）减：现金等价物期开始
80），净增加现金和现金等价物
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第四篇：财务报表主要看资产负债表和利润表
财务报表主要看资产负债表和利润表
财务管理是在一定的整体目标下,关于资产的购置(投资),资本的融通(筹资)和经营中现金流量(营运资金),以及利润分配的管理。
资产负债表其中的主要内容看存货反映你的库存产品的多少;看应收帐款反映你的债权有多少;看货币资金反映现有的资金余额;看应付帐款反映你的债务有多少.利润表其中主要内容看主营业务收入反映一定时期销售情况的好坏;看主营业务成本反映一定时期的成本高低情况;看管理费用反映在管理方面存在的问题.资产负债表是时点（取一个时间点如12.31）指标。主要可以看出一个公司的资产保值或实际负债多少的情况及企业所有者权益的多少。
利润表：是时期指标（如一年或一个月）。反映企业的盈利情况。
现金流量表：是时点指标，可以看出一个公司的现金流量的大小及流通顺否。
现金流量表是对资产负债表和损益表的补充和完善。
资产负债表反映企业一定时期期末的财务状况，但无法解释财务状况形成的原因和过程;
损益表说明一定时期的经营成果，却无法表达经营成果是否与现金流量相匹配;而现金流量表则可以解释财务状况变动原因和过程，并说明经营成果对财务状况的影响。所以，资产负债表、损益表、现金流量表是三分天下，各有其用，缺一不可。
第五篇：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
流动资产合计Total current assets
长期投资： Long-term investment：
其中:长期股权投资 Including long term equity investment
长期债权投资 Long term securities investment
*合并价差 Incorporating price difference
长期投资合计Total long-term investment
固定资产原价 Fixed assets-cost
减：累计折旧 Less:Accumulated Dpreciation
固定资产净值 Fixed assets-net value
减：固定资产减值准备Less:Impairment of fixed assets
固定资产净额Net value of fixed assets
固定资产清理Disposal of fixed assets
工程物资Project material
在建工程Construction in Progress
待处理固定资产净损失Unsettled G/L on fixed assets
固定资产合计 Total tangible assets
无形资产Intangible assets
其中:土地使用权Including and use rights
递延资产（长期待摊费用）Deferred assets
其中:固定资产修理Including:Fixed assets repair
固定资产改良支出 Improvement expenditure of fixed assets
其他长期资产 Other long term assets
其中:特准储备物资Among it:Specially approved reserving materials
无形及其他资产合计Total intangible assets and other assets
递延税款借项 Deferred assets debits
资 产 总 计Total Assets
资产负债表(续表)Balance Sheet
项 目ITEM
短期借款Short-term loans
应付票款Notes payable
应付帐款Accounts payab1e
预收帐款Advances from customers
应付工资Accrued payro1l
应付福利费 Welfare payable
应付利润(股利)Profits payab1e
应交税金Taxes payable
其他应交款 Other payable to government
其他应付款 Other creditors
预提费用Provision for expenses
预计负债Accrued liabilities
一年内到期的长期负债Long term liabilities due within one year
其他流动负债Other current liabilities
流动负债合计 Total current liabilities
长期借款Long-term loans payable
应付债券Bonds payable
长期应付款 long-term accounts payable
专项应付款 Special accounts payable
其他长期负债Other long-term liabilities
其中:特准储备资金 Including:Special reserve fund
长期负债合计Total long term liabilities
递延税款贷项Deferred taxation credit
负 债 合 计Total liabilities
* 少数股东权益Minority interests
实收资本(股本)Subscribed Capital
国家资本National capital
集体资本Collective capital
法人资本Legal person“s capital
其中:国有法人资本Including:State-owned legal person”s capital
集体法人资本Collective legal person“s capital
个人资本Personal capital
外商资本Foreign businessmen”s capital
资本公积Capital surplus
盈余公积surplus reserve
其中:法定盈余公积Including:statutory surplus reserve
公益金public welfare fund
补充流动资本Supplermentary current capital
* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润 Retained earnings
外币报表折算差额 Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity
负债及所有者权益总计Total Liabilities & Equity
利润表 INCOME STATEMENT
项 目 ITEMS
产品销售收入Sales of products
其中：出口产品销
售收入Including：Export sales
减：销售折扣与折让Less：Sales discount and allowances
产品销售净额 Net sales of products
减：产品销售税金 Less：Sales tax
产品销售成本Cost of sales
其中：出口产品销售成本 Including：Cost of export sales
产品销售毛利Gross profit on sales
减：销售费用Less：Selling expenses
管理费用 General and administrative expenses
财务费用 Financial expenses
其中：利息支出(减利息收入)Including：Interest expenses(minusinterest ihcome)
汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)
产品销售利润 Profit on sales
加：其他业务利润 Add：profit from other operations
营业利润 Operating profit
加：投资收益 Add：Income on investment
加：营业外收入 Add：Non-operating income
减：营业外支出 Less：Non-operating expenses
加：以前损益调整 Add：adjustment of loss and gain for previous years利润总额Total profit
减：所得税Less：Income tax
净利润Net profit
现金流量表Cash Flows Statement
Prepared by: Period: Unit:
Items
1.Cash Flows from Operating Activities:
01)Cash received from sales of goods or rendering of services
02)Rental received
Value added tax on sales received and refunds of value
03)added tax paid
04)Refund of other taxes and levy other than value added tax
07)Other cash received relating to operating activities
08)Sub-total of cash inflows
09)Cash paid for goods and services
10)Cash paid for operating leases
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
17)Other cash paid relating to operating activities
18)Sub-total of cash outflows
19)Net cash flows from operating activities
2.Cash Flows from Investing Activities:
20)Cash received from return of investments
21)Cash received from distribution of dividends or profits
22)Cash received from bond interest income
Net cash received from disposal of fixed assets,intangible
23)assets and other long-term assets
26)Other cash received relating to investing activities
27)Sub-total of cash inflows
Cash paid to acquire fixed assets,intangible assets
28)and other long-term assets
29)Cash paid to acquire equity investments
30)Cash paid to acquire debt investments
33)Other cash paid relating to investing activities
34)Sub-total of cash outflows
35)Net cash flows from investing activities
3.Cash Flows from Financing Activities:
36)Proceeds from issuing shares
37)Proceeds from issuing bonds
38)Proceeds from borrowings
41)Other proceeds relating to financing activities
42)Sub-total of cash inflows
43)Cash repayments of amounts borrowed
44)Cash payments of expenses on any financing activities
45)Cash payments for distribution of dividends or profits
46)Cash payments of interest expenses
47)Cash payments for finance leases
48)Cash payments for reduction of registered capital
51)Other cash payments relating to financing activities
52)Sub-total of cash outflows
53)Net cash flows from financing activities
4.Effect of Foreign Exchange Rate Changes on Cash
5.Net Increase in Cash and Cash Equivalents
Supplemental Information
1.Investing and Financing Activities that do not Involve inCash Receipts and Payments
56)Repayment of debts by the transfer of fixed assets
57)Repayment of debts by the transfer of investments
58)Investments in the form of fixed assets
59)Repayments of debts by the transfer of investories
2.Reconciliation of Net Profit to Cash Flows from OperatingActivities
62)Net profit
63)Add provision for bad debt or bad debt written off
64)Depreciation of fixed assets
65)Amortization of intangible assets
Losses on disposal of fixed assets,intangible assets
66)and other long-term assets(or deduct:gains)
67)Losses on scrapping of fixed assets
68)Financial expenses
69)Losses arising from investments(or deduct:gains)
70)Defered tax credit(or deduct:debit)
71)Decrease in inventories(or deduct：increase)
72)Decrease in operating receivables(or deduct:increase)
73)Increase in operating payables(or deduct:decrease)
74)Net payment on value added tax(or deduct:net receipts
75)Net cash flows from operating activities
3.Net Increase in Cash and Cash Equivalents
76)cash at the end of the period
77)Less:cash at the beginning of the period
78)Plus:cash equivalents at the end of the period
79)Less:cash equivalents at the beginning of the period
80)Net increase in cash and cash equivalents
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