財(cái)政部發(fā)布新財(cái)務(wù)報(bào)表格式優(yōu)質(zhì)資料(可以直接使用，可編輯優(yōu)質(zhì)資料，歡迎下載）

財(cái)政部發(fā)布新財(cái)務(wù)報(bào)表格式財(cái)政部發(fā)布新財(cái)務(wù)報(bào)表格式優(yōu)質(zhì)資料(可以直接使用，可編輯優(yōu)質(zhì)資料，歡迎下載）2021年12月25日，財(cái)政部發(fā)布了《財(cái)政部關(guān)于修訂印發(fā)一般企業(yè)財(cái)務(wù)報(bào)表格式的通知》(財(cái)會(huì)[2021]30號(hào))，對(duì)一般企業(yè)財(cái)務(wù)報(bào)表格式進(jìn)行了相應(yīng)修訂。執(zhí)行企業(yè)會(huì)計(jì)準(zhǔn)則的非金融企業(yè)應(yīng)當(dāng)按照企業(yè)會(huì)計(jì)準(zhǔn)則與該通知的要求編制2021年度及以后期間的財(cái)務(wù)報(bào)表；金融企業(yè)應(yīng)當(dāng)根據(jù)金融企業(yè)經(jīng)營(yíng)活動(dòng)的性質(zhì)和要求，比照一般企業(yè)財(cái)務(wù)報(bào)表格式進(jìn)行相應(yīng)調(diào)整。新財(cái)務(wù)報(bào)表格式的主要變化基于2021年發(fā)布并施行的《企業(yè)會(huì)計(jì)準(zhǔn)則第42號(hào)——持有待售的非流動(dòng)資產(chǎn)、處置組和終止經(jīng)營(yíng)》（財(cái)會(huì)[2021]13號(hào)，以下簡(jiǎn)稱(chēng)“CAS42”）和《企業(yè)會(huì)計(jì)準(zhǔn)則第16號(hào)——政府補(bǔ)助》（財(cái)會(huì)[2021]15號(hào)，以下簡(jiǎn)稱(chēng)“CAS16”）的相關(guān)要求，財(cái)政部發(fā)布了本次對(duì)財(cái)務(wù)報(bào)表格式的修訂，進(jìn)一步規(guī)范企業(yè)財(cái)務(wù)報(bào)表的列報(bào)。新財(cái)務(wù)報(bào)表格式的主要變化如下：資產(chǎn)負(fù)債表新增“持有待售資產(chǎn)”和“持有代售負(fù)債”項(xiàng)目，反映資產(chǎn)負(fù)債表日劃分為持有待售類(lèi)別的非流動(dòng)資產(chǎn)及劃分為持有待售類(lèi)別的處置組中的流動(dòng)資產(chǎn)和非流動(dòng)資產(chǎn)以及相關(guān)負(fù)債的期末賬面價(jià)值。該變化系基于CAS42的要求，在資產(chǎn)負(fù)債表中區(qū)別于其他資產(chǎn)單獨(dú)列示持有待售的非流動(dòng)資產(chǎn)或持有待售的處置組中的資產(chǎn)，區(qū)別于其他負(fù)債單獨(dú)列示持有待售的處置組中的負(fù)債。持有待售的非流動(dòng)資產(chǎn)或持有待售的處置組中的資產(chǎn)與持有待售的處置組中的負(fù)債不應(yīng)當(dāng)相互抵銷(xiāo)，應(yīng)當(dāng)分別作為流動(dòng)資產(chǎn)和流動(dòng)負(fù)債列示。利潤(rùn)表新增“資產(chǎn)處置收益”項(xiàng)目，反映企業(yè)出售劃分為持有待售的非流動(dòng)資產(chǎn)（金融工具、長(zhǎng)期股權(quán)投資和投資性房地產(chǎn)除外）或處置組時(shí)確認(rèn)的處置利得或損失，以及處置未劃分為持有待售的固定資產(chǎn)、在建工程、生產(chǎn)性生物資產(chǎn)及無(wú)形資產(chǎn)而產(chǎn)生的處置利得或損失。債務(wù)重組中因處置非流動(dòng)資產(chǎn)產(chǎn)生的利得或損失和非貨幣性資產(chǎn)交換產(chǎn)生的利得或損失也包括在本項(xiàng)目?jī)?nèi)。上述利得或損失原歸集于營(yíng)業(yè)外收入、營(yíng)業(yè)外支出項(xiàng)目，新增資產(chǎn)處置收益項(xiàng)目后，此類(lèi)利得或損失在資產(chǎn)處置收益項(xiàng)目中單獨(dú)列報(bào)，計(jì)入營(yíng)業(yè)外收支項(xiàng)目的范圍縮小。新增“其他收益”項(xiàng)目，反映計(jì)入其他收益的政府補(bǔ)助等。該項(xiàng)目系基于CAS16的要求，與企業(yè)日常活動(dòng)相關(guān)的政府補(bǔ)助，應(yīng)當(dāng)按照經(jīng)濟(jì)業(yè)務(wù)實(shí)質(zhì)，計(jì)入其他收益或沖減相關(guān)成本費(fèi)用。對(duì)于與企業(yè)日?；顒?dòng)無(wú)關(guān)的政府補(bǔ)助，應(yīng)當(dāng)計(jì)入營(yíng)業(yè)外收支。新增“（一）持續(xù)經(jīng)營(yíng)凈利潤(rùn)”和“（二）終止經(jīng)營(yíng)凈利潤(rùn)”項(xiàng)目，分別反映凈利潤(rùn)中與持續(xù)經(jīng)營(yíng)相關(guān)的凈利潤(rùn)和與終止經(jīng)營(yíng)相關(guān)的凈利潤(rùn)。該項(xiàng)目系基于CAS42的要求，在利潤(rùn)表中分別列示持續(xù)經(jīng)營(yíng)損益和終止經(jīng)營(yíng)損益。新財(cái)務(wù)報(bào)表格式示例如下資產(chǎn)負(fù)債表利潤(rùn)表

新財(cái)務(wù)報(bào)表格式的實(shí)施及建議需要關(guān)注的是，按照通知要求，企業(yè)在編制2021年度財(cái)務(wù)報(bào)表時(shí)就需要使用新財(cái)務(wù)報(bào)表格式。因此我們建議企業(yè)立即行動(dòng)，根據(jù)通知的要求在財(cái)務(wù)報(bào)表中增加上述新增報(bào)表項(xiàng)目，結(jié)合本年新發(fā)布的CAS42、CAS16的相關(guān)要求，準(zhǔn)確的歸集和列報(bào)新增項(xiàng)目并且在財(cái)務(wù)報(bào)表附注中恰當(dāng)披露上述項(xiàng)目的相關(guān)信息。標(biāo)準(zhǔn)版的財(cái)務(wù)報(bào)表（中英文版）資產(chǎn)負(fù)債表BalanceSheet項(xiàng)目ITEM貨幣資金Cash短期投資Shortterminvestments應(yīng)收票據(jù)Notesreceivable應(yīng)收股利Dividendreceivable應(yīng)收利息Interestreceivable應(yīng)收帳款A(yù)ccountsreceivable其他應(yīng)收款Otherreceivables預(yù)付帳款A(yù)ccountsprepaid期貨保證金Futureguarantee應(yīng)收補(bǔ)貼款A(yù)llowancereceivable應(yīng)收出口退稅Exportdrawbackreceivable存貨Inventories其中：原材料Including:Rawmaterials產(chǎn)成品（庫(kù)存商品)Finishedgoods待攤費(fèi)用Prepaidanddeferredexpenses待處理流動(dòng)資產(chǎn)凈損失UnsettledG/Loncurrentassets一年內(nèi)到期的長(zhǎng)期債權(quán)投資Long—termdebentureinvestmentfallingdueinayaear其他流動(dòng)資產(chǎn)Othercurrentassets流動(dòng)資產(chǎn)合計(jì)Totalcurrentassets長(zhǎng)期投資：Long—terminvestment：其中:長(zhǎng)期股權(quán)投資Includinglongtermequityinvestment長(zhǎng)期債權(quán)投資Longtermsecuritiesinvestment

*合并價(jià)差I(lǐng)ncorporatingpricedifference長(zhǎng)期投資合計(jì)Totallong-terminvestment固定資產(chǎn)原價(jià)Fixedassets-cost減：累計(jì)折舊Less:AccumulatedDpreciation固定資產(chǎn)凈值Fixedassets—netvalue減：固定資產(chǎn)減值準(zhǔn)備Less:Impairmentoffixedassets固定資產(chǎn)凈額Netvalueoffixedassets固定資產(chǎn)清理Disposaloffixedassets工程物資Projectmaterial在建工程ConstructioninProgress待處理固定資產(chǎn)凈損失UnsettledG/Lonfixedassets固定資產(chǎn)合計(jì)Totaltangibleassets無(wú)形資產(chǎn)Intangibleassets其中：土地使用權(quán)Includinganduserights遞延資產(chǎn)(長(zhǎng)期待攤費(fèi)用)Deferredassets其中:固定資產(chǎn)修理Including：Fixedassetsrepair固定資產(chǎn)改良支出Improvementexpenditureoffixedassets其他長(zhǎng)期資產(chǎn)Otherlongtermassets其中:特準(zhǔn)儲(chǔ)備物資Amongit：Speciallyapprovedreservingmaterials無(wú)形及其他資產(chǎn)合計(jì)Totalintangibleassetsandotherassets遞延稅款借項(xiàng)Deferredassetsdebits資產(chǎn)總計(jì)TotalAssets資產(chǎn)負(fù)債表（續(xù)表)BalanceSheet項(xiàng)目ITEM短期借款Short-termloans應(yīng)付票款Notespayable應(yīng)付帳款A(yù)ccountspayab1e預(yù)收帳款A(yù)dvancesfromcustomers應(yīng)付工資Accruedpayro1l應(yīng)付福利費(fèi)Welfarepayable應(yīng)付利潤(rùn)（股利）Profitspayab1e應(yīng)交稅金Taxespayable其他應(yīng)交款Otherpayabletogovernment其他應(yīng)付款Othercreditors預(yù)提費(fèi)用Provisionforexpenses預(yù)計(jì)負(fù)債Accruedliabilities一年內(nèi)到期的長(zhǎng)期負(fù)債Longtermliabilitiesduewithinoneyear其他流動(dòng)負(fù)債Othercurrentliabilities流動(dòng)負(fù)債合計(jì)Totalcurrentliabilities長(zhǎng)期借款Long-termloanspayable應(yīng)付債券Bondspayable長(zhǎng)期應(yīng)付款long-termaccountspayable專(zhuān)項(xiàng)應(yīng)付款Specialaccountspayable其他長(zhǎng)期負(fù)債Otherlong—termliabilities其中：特準(zhǔn)儲(chǔ)備資金Including:Specialreservefund長(zhǎng)期負(fù)債合計(jì)Totallongtermliabilities遞延稅款貸項(xiàng)Deferredtaxationcredit負(fù)債合計(jì)Totalliabilities

*少數(shù)股東權(quán)益Minorityinterests實(shí)收資本(股本)SubscribedCapital國(guó)家資本Nationalcapital集體資本Collectivecapital法人資本Legalperson”scapital其中:國(guó)有法人資本Including：State—ownedlegalperson”scapital集體法人資本Collectivelegalperson"scapital個(gè)人資本Personalcapital外商資本Foreignbusinessmen”scapital資本公積Capitalsurplus盈余公積surplusreserve其中:法定盈余公積Including:statutorysurplusreserve公益金publicwelfarefund補(bǔ)充流動(dòng)資本Supplermentarycurrentcapital

＊未確認(rèn)的投資損失(以“—”號(hào)填列）Unaffirmedinvestmentloss未分配利潤(rùn)Retainedearnings外幣報(bào)表折算差額ConverteddifferenceinForeignCurrencyStatements所有者權(quán)益合計(jì)Totalshareholder”sequity負(fù)債及所有者權(quán)益總計(jì)TotalLiabilities&Equity

====================================================================利潤(rùn)表INCOMESTATEMENT項(xiàng)目ITEMS產(chǎn)品銷(xiāo)售收入Salesofproducts其中：出口產(chǎn)品銷(xiāo)售收入Including：Exportsales減：銷(xiāo)售折扣與折讓Less：Salesdiscountandallowances產(chǎn)品銷(xiāo)售凈額Netsalesofproducts減:產(chǎn)品銷(xiāo)售稅金Less：Salestax產(chǎn)品銷(xiāo)售成本Costofsales其中：出口產(chǎn)品銷(xiāo)售成本Including：Costofexportsales產(chǎn)品銷(xiāo)售毛利Grossprofitonsales減：銷(xiāo)售費(fèi)用Less:Sellingexpenses管理費(fèi)用Generalandadministrativeexpenses財(cái)務(wù)費(fèi)用Financialexpenses其中：利息支出（減利息收入）Including：Interestexpenses（minusinterestihcome）匯兌損失（減匯兌收益)Exchangelosses(minusexchangegains）產(chǎn)品銷(xiāo)售利潤(rùn)Profitonsales加：其他業(yè)務(wù)利潤(rùn)Add:profitfromotheroperations營(yíng)業(yè)利潤(rùn)Operatingprofit加:投資收益Add：Incomeoninvestment加：營(yíng)業(yè)外收入Add：Non—operatingincome減：營(yíng)業(yè)外支出Less：Non—operatingexpenses加：以前年度損益調(diào)整Add:adjustmentoflossandgainforpreviousyears利潤(rùn)總額Totalprofit減：所得稅Less：Incometax凈利潤(rùn)Netprofit==================================================================現(xiàn)金流量表CashFlowsStatement

Preparedby：Period：Unit：

Items

1.CashFlowsfromOperatingActivities:

01）Cashreceivedfromsalesofgoodsorrenderingofservices

02）Rentalreceived

Valueaddedtaxonsalesreceivedandrefundsofvalue

03)addedtaxpaid

04)Refundofothertaxesandlevyotherthanvalueaddedtax

07）Othercashreceivedrelatingtooperatingactivities

08)Sub-totalofcashinflows

09)Cashpaidforgoodsandservices

10）Cashpaidforoperatingleases

11）Cashpaidtoandonbehalfofemployees

12）Valueaddedtaxonpurchasespaid

13)Incometaxpaid

14)Taxespaidotherthanvalueaddedtaxandincometax

17)Othercashpaidrelatingtooperatingactivities

18）Sub-totalofcashoutflows

19）Netcashflowsfromoperatingactivities

2。CashFlowsfromInvestingActivities:

20）Cashreceivedfromreturnofinvestments

21）Cashreceivedfromdistributionofdividendsorprofits

22）Cashreceivedfrombondinterestincome

Netcashreceivedfromdisposaloffixedassets，intangible

23）assetsandotherlong-termassets

26)Othercashreceivedrelatingtoinvestingactivities

27）Sub-totalofcashinflows

Cashpaidtoacquirefixedassets，intangibleassets

28)andotherlong—termassets

29）Cashpaidtoacquireequityinvestments

30）Cashpaidtoacquiredebtinvestments

33）Othercashpaidrelatingtoinvestingactivities

34)Sub-totalofcashoutflows

35)Netcashflowsfrominvestingactivities

3.CashFlowsfromFinancingActivities:

36)Proceedsfromissuingshares

37)Proceedsfromissuingbonds

38）Proceedsfromborrowings

41）Otherproceedsrelatingtofinancingactivities

42）Sub-totalofcashinflows

43）Cashrepaymentsofamountsborrowed44）Cashpaymentsofexpensesonanyfinancingactivities

45）Cashpaymentsfordistributionofdividendsorprofits

46）Cashpaymentsofinterestexpenses

47)Cashpaymentsforfinanceleases

48)Cashpaymentsforreductionofregisteredcapital

51）Othercashpaymentsrelatingtofinancingactivities

52)Sub—totalofcashoutflows

53)Netcashflowsfromfinancingactivities

4。EffectofForeignExchangeRateChangesonCash

5。NetIncreaseinCashandCashEquivalentsSupplementalInformation

1。InvestingandFinancingActivitiesthatdonotInvolvein

CashReceiptsandPayments

56)Repaymentofdebtsbythetransferoffixedassets

57）Repaymentofdebtsbythetransferofinvestments

58)Investmentsintheformoffixedassets

59）Repaymentsofdebtsbythetransferofinvestories

2.ReconciliationofNetProfittoCashFlowsfromOperating

Activities

62）Netprofit

63)Addprovisionforbaddebtorbaddebtwrittenoff

64)Depreciationoffixedassets

65）Amortizationofintangibleassets

Lossesondisposaloffixedassets，intangibleassets

66）andotherlong-termassets(ordeduct:gains)

67)Lossesonscrappingoffixedassets

68）Financialexpenses

69)Lossesarisingfrominvestments（ordeduct:gains)

70）Deferedtaxcredit（ordeduct:debit）

71）Decreaseininventories（ordeduct：increase)

72)Decreaseinoperatingreceivables(ordeduct：increase)

73)Increaseinoperatingpayables(ordeduct：decrease）

74)Netpaymentonvalueaddedtax(ordeduct:netreceipts

75)Netcashflowsfromoperatingactivities

3.NetIncreaseinCashandCashEquivalents

76）cashattheendoftheperiod

77）Less：cashatthebeginningoftheperiod

78)Plus：cashequivalentsattheendoftheperiod

79）Less:cashequivalentsatthebeginningoftheperiod

80）Netincreaseincashandcashequivalents現(xiàn)金流量表CashFlowsStatement

Preparedby：Period:Unit:

Items

1。CashFlowsfromOperatingActivities:

01）Cashreceivedfromsalesofgoodsorrenderingofservices

02)Rentalreceived

Valueaddedtaxonsalesreceivedandrefundsofvalue

03)addedtaxpaid

04)Refundofothertaxesandlevyotherthanvalueaddedtax

07）Othercashreceivedrelatingtooperatingactivities

08）Sub—totalofcashinflows

09）Cashpaidforgoodsandservices

10）Cashpaidforoperatingleases

11)Cashpaidtoandonbehalfofemployees

12)Valueaddedtaxonpurchasespaid

13）Incometaxpaid

14）Taxespaidotherthanvalueaddedtaxandincometax

17)Othercashpaidrelatingtooperatingactivities

18）Sub—totalofcashoutflows

19)Netcashflowsfromoperatingactivities

2。CashFlowsfromInvestingActivities:

20）Cashreceivedfromreturnofinvestments

21)Cashreceivedfromdistributionofdividendsorprofits

22）Cashreceivedfrombondinterestincome

Netcashreceivedfromdisposaloffixedassets，intangible

23)assetsandotherlong-termassets

26）Othercashreceivedrelatingtoinvestingactivities

27)Sub-totalofcashinflows

Cashpaidtoacquirefixedassets，intangibleassets

28)andotherlong-termassets

29）Cashpaidtoacquireequityinvestments

30）Cashpaidtoacquiredebtinvestments

33)Othercashpaidrelatingtoinvestingactivities

34)Sub-totalofcashoutflows

35)Netcashflowsfrominvestingactivities

3.CashFlowsfromFinancingActivities：

36）Proceedsfromissuingshares

37）Proceedsfromissuingbonds

38)Proceedsfromborrowings

41)Otherproceedsrelatingtofinancingactivities

42)Sub—totalofcashinflows

43）Cashrepaymentsofamountsborrowed

44）Cashpaymentsofexpensesonanyfinancingactivities

45)Cashpaymentsfordistributionofdividendsorprofits46）Cashpaymentsofinterestexpenses

47)Cashpaymentsforfinanceleases

48）Cashpaymentsforreductionofregisteredcapital

51）Othercashpaymentsrelatingtofinancingactivities

52）Sub—totalofcashoutflows

53）Netcashflowsfromfinancingactivities

4.EffectofForeignExchangeRateChangesonCash

5.NetIncreaseinCashandCashEquivalents

SupplementalInformation

1.InvestingandFinancingActivitiesthatdonotInvolvein

CashReceiptsandPayments

56)Repaymentofdebtsbythetransferoffixedassets

57)Repaymentofdebtsbythetransferofinvestments

58)Investmentsintheformoffixedassets

59）Repaymentsofdebtsbythetransferofinvestories

2.ReconciliationofNetProfittoCashFlowsfromOperating

Activities

62）Netprofit

63）Addprovisionforbaddebtorbaddebtwrittenoff

64）Depreciationoffixedassets

65)Amortizationofintangibleassets

Lossesondisposaloffixedassets，intangibleassets

66）andotherlong-termassets(ordeduct:gains）

67）Lossesonscrappingoffixedassets

68)Financialexpenses

69）Lossesarisingfrominvestments(ordeduct:gains)

70）Deferedtaxcredit（ordeduct：debit）

71)Decreaseininventories（ordeduct：increase）

72)Decreaseinoperatingreceivables(ordeduct:increase)

73)Increaseinoperatingpayables(ordeduct:decrease)

74)Netpaymentonvalueaddedtax(ordeduct:netreceipts

75）Netcashflowsfromoperatingactivities

3。NetIncreaseinCashandCashEquivalents

76)cashattheendoftheperiod

77)Less:cashatthebeginningoftheperiod

78）Plus:cashequivalentsattheendoftheperiod

79)Less:cashequivalentsatthebeginningoftheperiod

80）Netincreaseincashandcashequivalents現(xiàn)金流量表的現(xiàn)金流量聲明擬制人：時(shí)間：?jiǎn)挝唬喉?xiàng)目

1。cash流量從經(jīng)營(yíng)活動(dòng):

01）所收到的現(xiàn)金從銷(xiāo)售貨物或提供勞務(wù)02）收到的租金增值稅銷(xiāo)售額收到退款的價(jià)值

03）增值稅繳納

04）退回的其他稅收和征費(fèi)以外的增值稅

07)其他現(xiàn)金收到有關(guān)經(jīng)營(yíng)活動(dòng)

08）分，總現(xiàn)金流入量

09）用現(xiàn)金支付的商品和服務(wù)

10)用現(xiàn)金支付經(jīng)營(yíng)租賃

11）用現(xiàn)金支付，并代表員工

12）增值稅購(gòu)貨支付

13)所得稅的繳納

14）支付的稅款以外的增值稅和所得稅

17）其他現(xiàn)金支付有關(guān)的經(jīng)營(yíng)活動(dòng)

18）分,總的現(xiàn)金流出

19）凈經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量

2。cash流向與投資活動(dòng)：

20）所收到的現(xiàn)金收回投資

21)所收到的現(xiàn)金從分配股利，利潤(rùn)

22）所收到的現(xiàn)金從國(guó)債利息收入現(xiàn)金凈額收到的處置固定資產(chǎn)，無(wú)形資產(chǎn)

23)資產(chǎn)和其他長(zhǎng)期資產(chǎn)

26）其他收到的現(xiàn)金與投資活動(dòng)

27)小計(jì)的現(xiàn)金流入量用現(xiàn)金支付購(gòu)建固定資產(chǎn)，無(wú)形資產(chǎn)

28)和其他長(zhǎng)期資產(chǎn)

29）用現(xiàn)金支付，以獲取股權(quán)投資

30）用現(xiàn)金支付收購(gòu)債權(quán)投資

33）其他現(xiàn)金支付的有關(guān)投資活動(dòng)

34）分,總的現(xiàn)金流出

35）的凈現(xiàn)金流量，投資活動(dòng)產(chǎn)生

3.cash流量籌資活動(dòng)：

36）的收益，從發(fā)行股票

37）的收益，由發(fā)行債券

38）的收益，由借款

41）其他收益有關(guān)的融資活動(dòng)

42），小計(jì)的現(xiàn)金流入量

43）的現(xiàn)金償還債務(wù)所支付的

44）現(xiàn)金支付的費(fèi)用,對(duì)任何融資活動(dòng)

45)支付現(xiàn)金,分配股利或利潤(rùn)

46)以現(xiàn)金支付的利息費(fèi)用

47）以現(xiàn)金支付，融資租賃

48）以現(xiàn)金支付，減少注冊(cè)資本

51)其他現(xiàn)金收支有關(guān)的融資活動(dòng)

52)分,總的現(xiàn)金流出53)的凈現(xiàn)金流量從融資活動(dòng)

4。effect的外匯匯率變動(dòng)對(duì)現(xiàn)金

5.net增加現(xiàn)金和現(xiàn)金等價(jià)物補(bǔ)充資料

1。investing活動(dòng)和籌資活動(dòng)，不參與現(xiàn)金收款和付款

56）償還債務(wù)的轉(zhuǎn)讓固定資產(chǎn)

57）償還債務(wù)的轉(zhuǎn)移投資

58）投資在形成固定資產(chǎn)

59）償還債務(wù)的轉(zhuǎn)移庫(kù)存量

2.reconciliation凈利潤(rùn)現(xiàn)金流量從經(jīng)營(yíng)活動(dòng)

62）凈利潤(rùn)

63）補(bǔ)充規(guī)定的壞帳或不良債務(wù)注銷(xiāo)

64)固定資產(chǎn)折舊

65）無(wú)形資產(chǎn)攤銷(xiāo)損失處置固定資產(chǎn)，無(wú)形資產(chǎn)

66）和其他長(zhǎng)期資產(chǎn)（或減：收益）

67)損失固定資產(chǎn)報(bào)廢

68）財(cái)務(wù)費(fèi)用

69)引起的損失由投資管理（或減：收益）

70)defered稅收抵免（或減：借記卡)

71）減少存貨(或減：增加）

72）減少經(jīng)營(yíng)性應(yīng)收（或減：增加)

73）增加的經(jīng)營(yíng)應(yīng)付賬款（或減:減少）

74)凈支付的增值稅（或減:收益凈額

75)凈經(jīng)營(yíng)活動(dòng)的現(xiàn)金流量

3。net增加現(xiàn)金和現(xiàn)金等價(jià)物

76)的現(xiàn)金,在此期限結(jié)束

77）減:現(xiàn)金期開(kāi)始

78）加：現(xiàn)金等價(jià)物在此期限結(jié)束

79）減：現(xiàn)金等價(jià)物期開(kāi)始

80）,凈增加現(xiàn)金和現(xiàn)金等價(jià)物附件1一般企業(yè)財(cái)務(wù)報(bào)表格式（適用于尚未執(zhí)行新金融準(zhǔn)則和新收入準(zhǔn)則的企業(yè)）資產(chǎn)負(fù)債表會(huì)企01表編制單位:月日單位:元資產(chǎn)期末余額年初余額負(fù)債和所有者權(quán)益（或股東權(quán)益）期末余額年初余額流動(dòng)資產(chǎn)：流動(dòng)負(fù)債：貨幣資金短期借款當(dāng)期損益的金融負(fù)債衍生金融資產(chǎn)衍生金融負(fù)債應(yīng)收票據(jù)及應(yīng)收賬款應(yīng)付票據(jù)及應(yīng)付賬款預(yù)付款項(xiàng)預(yù)收款項(xiàng)其他應(yīng)收款應(yīng)付職工薪酬存貨應(yīng)交稅費(fèi)持有待售資產(chǎn)其他應(yīng)付款持有待售負(fù)債其他流動(dòng)資產(chǎn)一年內(nèi)到期的非流動(dòng)負(fù)債流動(dòng)資產(chǎn)合計(jì)其他流動(dòng)負(fù)債非流動(dòng)資產(chǎn)：流動(dòng)負(fù)債合計(jì)可供出售金融資產(chǎn)非流動(dòng)負(fù)債：持有至到期投資長(zhǎng)期借款長(zhǎng)期應(yīng)收款應(yīng)付債券長(zhǎng)期股權(quán)投資其中：優(yōu)先股投資性房地產(chǎn)永續(xù)債固定資產(chǎn)長(zhǎng)期應(yīng)付款在建工程預(yù)計(jì)負(fù)債生產(chǎn)性生物資產(chǎn)遞延收益油氣資產(chǎn)遞延所得稅負(fù)債無(wú)形資產(chǎn)其他非流動(dòng)負(fù)債開(kāi)發(fā)支出非流動(dòng)負(fù)債合計(jì)商譽(yù)負(fù)債合計(jì)長(zhǎng)期待攤費(fèi)用：遞延所得稅資產(chǎn)實(shí)收資本（或股本）其他非流動(dòng)資產(chǎn)其他權(quán)益工具非流動(dòng)資產(chǎn)合計(jì)其中：優(yōu)先股永續(xù)債資本公積減：庫(kù)存股其他綜合收益盈余公積資產(chǎn)期末余額年初余額負(fù)債和所有者權(quán)益（或股東權(quán)益）期末余額年初余額未分配利潤(rùn)資產(chǎn)總計(jì)修訂新增項(xiàng)目說(shuō)明：中相關(guān)壞賬準(zhǔn)備期末余額后的金額填列。售類(lèi)別的非流動(dòng)資產(chǎn)及劃分為持有待售類(lèi)別的處置組中的流動(dòng)資產(chǎn)額填列。使用狀態(tài)的