英文财务报表阅读

英文财务报表阅读Financial StatementsReading主讲老师吕鹏【知识点财务报表涵盖的范畴

111.资产负债表Balance Sheet

2.利润表Income Statement

3.钞票流量表Cash FlowStatement

4.所有者权益（或股东权益）变动表Statement of Changes in Owners Equity

5.附注Notes【知识点】财务报表的时间含义2Balance Sheetas atDecember2013Balance SheetJDec31工2013_______________________________________________）Jan2013YIncome StatementCash FlowStatementNotes StatementofChangesinOwnersEquityFor theYear endedDecember31rls2013IZZIAAssets i=]Liability Equityk______________7______________/Non-current assetsNon-current LiabilitiesShare capitalCurrentassets CurrentLiabilities Retainedearnings【知识点3】Balance Sheet（中西方的差别）Other componentsof equity（中西方的差异）Balance SheetAssetsLiabilityNon-current assetsShare capital・L iCurrentassets Retainedearningsq c・iOther componentsof equityQ-i・反EquityCurrent LiabilitiesNon-current Liabilities【冲识点4]Balance SheetReadingAssets资产.current assets流动资产Cash货币资金marketable financialassets交易性金融资产bills receivable应收票据accounts receivable应收账款prepayment预付账款interest receivable应收利息dividend receivable应收股利other accountsreceivable其他应收款inventory存货non-current assetsdue withinone year一年内到期区I非流动资产other current assets其他流动资产total current assets流动资产合计non-current assets非流动资产available-for-sale financialassets可供发售金融资产held-to-maturity investments持有至到期投资long-term receivables长期应收款long-term equityinvestments长期股权投资investment property投资性房地产fixed assets固定资产construction inprocess在建工程engineer materials工程物资【知识点4】Balance SheetReadingdisposal offixed assets固定资产清理productive biologicalassets生产性生物资产oil andgas assets油气资产intangible assets无形资产RD expenses开发支出goodwill商誉long-term deferredexpenses长期待摊费用deferred taxassets递延所得税资产other non-current assets其他非流动性资产total non-currentassets非流动资产合计total assets资产总计liabilities and ownerJ s equity负债和所有者权益current liabilities流动负债short-term loan短期借款marketable financialliabilities交易性金融负债bills payable应付票据accounts payable应付账款account receivedin advance预收款项employee benefitspayable应付职工薪酬taxes payable应交税费interest payable应付利息dividend payable应付股利other accountpayable其他应付款non-current liabilitiesdue withinone year一年内到期的I非流动负债other current liabilities其他流动负债total current liabilities流动负债合计non-current liabilities非流动负债long-term loan长期借款bond payable应付债券long-term accountpayable长期应付款specific accountpayable专项应付款estimated liabilities估计负债deferred taxliabilities递延所得税负债other non-currentliabilities其他非流动负债total non-currentliabilities非流动负债合计total liabilities负债合计owner s equity or shareholder s equity所有者权益或股东权益paid-in capitalshare capital实收资本股本capital reserve资本公积less:treasury shareM库存股surplus reserve盈余公积undistributed profitor retainedearnings未分派利润total owners equityor shareholdersequity所有者权益（或股东权益）合计total liabilitiesandownersequity（orshareholdersequity）、负债和所有者权益（或股东权益）总计【知识点5】Income Statement ReadingI.operating income

一、营业收入less:operating costs减营业成本sales taxesand surcharges营业税金及附加sei1ing expenses销售费用GA expenses管理费用financial expenses财务费用impairment lossof assets资产减值损失add:gains orlosses onfair valuechanges（-means loss）加公允价值变动收益（损失以“-”填列）investment income投资收益include:investment incomefrom associatesand joint-ventures其中对联营公司和合营公司的投资收益II.operating profit

二、营业利润add:non-operating revenue加营业外收入less:non-operating expensesM营业夕卜支出include:loss onthe disposalof non-currentassets其中非流动资产处置损失III.profit beforetax

三、利润总额less:income taxexpenses减所得税费用IV.net profit

四、净利润V.EPS

五、每股收益i.basic EPS

（一）基本每股收益ii.diluted EPS

（二）稀释每股收益VI.other comprehensiveincome

六、其他综合收益VII.total comprehensiveincome

七、综合收益总和【知识点6】Cash FlowStatementReadingI.cash flows from operating activities

一、经营活动产生的钞票流量cash receipts from thesale ofgoods andthe renderingof services销售商品、提供劳务收到W、J钞票receipts oftax refunds收到日勺税费返还other cash receipts relatingto operating activities收到其他与经营活动有关的钞票total cashinflows fromoperating activities经营活动钞票流入小计cash payments for goodspurchased andservices received购买商品、接受劳务支付日勺钞票cash paymentsto andon behalfof employees支付给职工以及为职工支付的钞票payments ofall typesof taxes支付日勺各项税费other cash payments relatingto operatingactivities支付其他与经营活动有关日勺钞票total cashoutflows foroperatingactivities经营活动钞票流出小计net cash flows fromoperatingactivities经营活动产生的钞票流量净额II.cash flows from investing activities

二、投资活动产生的钞票流量cash receipts from disposalsand returnsof investments收回投资收到日勺钞票cash receiptsfrom returnson investments获得投资收益收到的钞票net cash receiptsfromdisposals offixed assets,intangible assetsand otherlong-term assets处置固定资产、无形资产和其他长期资产收回的钞票净额net cashreceiptsfromdisposals ofsubsidiaries and other businessunits处置子公司及其他营业单位收到日勺钞票净额other cashreceipts relatingto investing activities收到其他与投资活动有关的钞票total cashinflows frominvesting activities投资活动钞票流入小计cash paymentsto acquireand constructfixed assets,intangible assetsandotherlong-term assets购建固定资产、无形资产和其他长期资产支付的钞票cash paymentsto acquireinvestments投资支付的钞票net cash payments foracquisitions ofsubsidiaries andother businessunits获得子公司及其他营业单位支付日勺钞票净额other cashpayments relatingto investingactivities支付其他与投资活动有关W、J钞票total cashoutflows forinvestingactivities投资活动钞票流出小计net cashflowsfrominvestingactivities投资活动产生日勺钞票流量净额III.cashflowsfrom financing activities

三、筹资活动产生的钞票流量cashreceiptsfrom investorsin makinginvestments inthe enterprise吸取投资收到H勺钞票cashreceiptsfrom borrowings获得借款收到日勺钞票other cashreceipts relatingto financing activities收到其他与筹资活动有关的钞票total cashinflows fromfinancing activities筹资活动钞票流入小计cashpaymentsof amountsborrowed归还债务支付日勺钞票cashpaymentsfor distributionof dividendsor profits,or cashpaymentsforinterest expenses分派股利、利润或偿付利息支付W、J钞票other cashpayments relatingto financingactivities支付其他与筹资活动有关日勺钞票total cashoutflows forfinancingactivities筹资活动钞票流出小计net cashflowsfromfinancingactivities筹资活动产生W、J钞票流量净额IV.effect ofchanges inexchange rate

四、汇率变动对钞票的影响net increasein cash and cash equivalents钞票及钞票等价物净增长额add:cash andcash equivalentsat thebeginning ofperiod力口期初钞票及钞票等价物余额cashandcashequivalentsat theend ofperiod期末钞票及钞票等价物余额。