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现金流量表附注翻译-中英对照版

现金流量表附注

2008年度

Notes to Cash Flow Statement

For the Year 2008

 

金额单位:人民币元

           

     

1、将净利润调节为经营活动的现金流量:

 

   净利润

(464,373.69)

   加:计提的资产减值准备

 

       固定资产折旧

 

       无形资产摊销

 

       长期待摊费用摊销

 

       待摊费用减少(减:增加)

(50,365.20)

       预提费用增加(减:减少)

 

       处置固定资产、无形资产和其它长期资产的损失(减:收益)

 

       固定资产报废损失

 

       财务费用

(101.18)

       投资损失(减:收益)

 

       递延税款贷项(减:借项)

 

       存货的减少(减:增加)

256,600.58

       经营性应收项目的减少(减:增加)

1,026,379.48

       经营性应付项目的增加(减:减少)

(919,043.99)

       其它

 

   经营活动产生的现金流量净额

(150,904.00)

2、不涉及现金收支的投资和筹资活动:

 

   债务转为资本

 

   一年内到期的可转换企业债券

 

   融资租入固定资产

 

3、现金及现金等价物净增加情况:

 

   现金的期末余额

133,364.00

   减:现金的期初余额

284,268.00

   加:现金等价物的期末余额

 

   减:现金等价物的期初余额

 

   现金及现金等价物净增加额

RMB   (150,904.00)

                                                        Unit: Yuan

Supplementary Information:

Amount

Reconciliation of net profit/(loss)to cash flows from operating activities

 

Net profit

(464,373.69)

Add: Provision for asset impairment

 

Depreciation of fixed assets

 

Amortization of intangible assets

 

Amortization of long-term prepaid expenses

 

Decrease in prepaid expenses ((Deduct: Increase)

(50,365.20)

Increase in prepaid expenses((Deduct: Decrease)

 

Losses On Disposal of Fixed Assets Intangible Assets And Other Long-term Assets ((Deduct: Gains)

 

Losses on disposal of fixed assets

 

Financial expenses

(101.18)

Losses arising from investments((Deduct: Gains)

 

Deferred tax credit(Deduct: Debit)

 

Decrease in inventories((Deduct: Increase)

256,600.58

Decrease in operating receivables(Deduct: Increase)

1,026,379.48

Increase in operating payables(Deduct: Decrease)

(919,043.99)

Others

 

Net cash flows from operating activities

(150,904.00)

2. Investing and financing activities that do not involve cash receipts and payment

 

Conversion of debt into capital

 

Reclassification of Convertible Bonds Expiring Within One Year As Current Liability

 

Fixed assets acquired under finance leases

 

Net increase/(decrease) in cash and cash equivalents

 

Cash at end of year

133,364.00

Less: Cash at beginning of year

284,268.00

Plus: Cash equivalents at end of year

 

Less: Cash equivalents at beginning of year

 

Net increase/(decrease) in cash and cash equivalents

RMB (150,904.00)

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