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INCOME STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2006
2006 2005
RMB RMB
Sales revenue
Cost of sales
Tax on sales and extra
Gross profit
Other operating income
Operating expenses
Administrative expenses
Profit/(loss) from operations
Finance expense
Subsidy
Non-operating income
Non-operating expense
Profit/(loss) before tax
Income tax expense
Net profit/(loss) for the year
Retained earning as at 1 January
Converted Capital from Ordinary Share Dividend
Retained earning as at 31 December
BALANCE SHEET
AS AT 31 DECEMBER 2006
2006 2005
RMB RMB
ASSETS
Current Assets:
Cash and cash equivalent
Accounts receivable
Other receivable
Advance to suppliers
Allowance receivable
Prepaid expenses
Inventories
Total Current Assets
Fixed Assets:
Fixed assets cost
Less: Accumulated depreciation
Fixed Assets net value
Construction in process
Total Fixed Assets
Other Assets:
Long-term deferred charges
Intangible assets
Total Other Assets
Total Assets
Liabilities and Owner’s Equity
Current Liabilities
Short-term loans
Accounts payable
Advance from customers
Accrued payroll
Tax payable
Other payable
Accrued expense
Total Current Liabilities
Long-term Liabilities
Long-term loans
Total Liabilities
Owner's Equity:
Paid-up capital
Capital reserve
Retained profit
Total Owner's Equity:
Total Liabilities and Owner's Equity:
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2006
Items RMB
1 Cash Flows from Operating Activities:
Cash received from sales of goods or rendering of services
Refunds of taxes
Other cash received relating to operating activities
Sub-total of cash inflows
Cash paid for goods and services
Cash paid to and on behalf of employees
Payments of all types of taxes
Cash paid relating to other operating activities
Sub-total of cash outflows
Net cash flows from operating activities
2 Cash Flows from Investing Activities:
Cash received from return of investments
Cash received from investment incomes
Net cash receiving from the sale of fixed assets, intangible assets and other long-term assets
Cash received relating to other investing activities
Sub-total of cash inflows
Cash paid to acquire fixed assets, intangible assets and other long-term assets
Cash paid to acquire investments
Cash paid relating to other investing activities
Sub-total of cash outflows
Net cash flows from Investing activities
3 Cash Flows from Financing Activities:
Cash received from investments by others
Cash received from borrowing
Cash received relating to other financing activities
Sub-total of cash inflows
Cash repayments of amounts borrowed
Cash paid for distribution of dividends or profits and for interest expenses
Cash paid relating to other financing activities
Sub-total of cash outflows
Net cash flows from financing Activities
4 Effect of Foreign Exchange Rate Changes on Cash
5 Net Increase in Cash and Cash Equivalents
CASH FLOW STATEMENT
FOR THE YEAR ENDED 31 DECEMBER 2006
1 Reconciliation of Net Profit to Cash Flows from Operating Activities RMB
Net profit
Add: Provision for impairment losses of assets
Depreciation of fixed assets
Amortization of intangible assets
Amortization of long-term prepaid expenses
Decrease in prepaid expenses (or deduct: increase)
Increase in accrued expenses (or deduct: decrease)
Losses on disposal of fixed assets, intangible assets and other Long-term assets (or deduct: gains)
Losses on scrapping of fixed assets
Finance expenses (or deduct: income)
Losses arising from investments (or deduct: gains)
Deferred tax credit (or deduct: debit)
Decrease in inventories (or deduct: increase)
Decrease in operating receivables (or deduct: increase)
Increase in operating payables (or deduct: decrease)
Others
Net cash flows from operating activities
2 Investing and Financing Activities that do not Involving in
Cash Receipts and Payments
Conversion of debt into capital
Reclassify convertible bonds to be expired within one year as current liability
Fixed assets financed by financial leases
3 Net Increase in Cash and Cash Equivalents
Cash at the end of the period
Less: cash at the beginning of the period
Plus: cash equivalents at the end of the period
Less: cash equivalents at the beginning of the period
Net Increase in Cash and Cash Equivalents
[ 本帖最后由 小妮妮 于 2007-3-4 12:12 编辑 ]
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