附5 国际报表格式.docVIP

一、构成 （Components of financial statements） 一套完整的财务报表包括： 资产负债表 balance sheet 损益表 income statement 3、所有者权益变动表 a statement showing either : 反映所有项目变动或者 （all changes inequity; or） 只反映当期确认项目 （changes in equity other than those arising from capital transactions with owners and distributions to owner,） 现金流量表 cash flow statement 附注 note of accounting policies and other explanatory notes . 二、报表格式 （ Illustrative financial statements） （一）资产负债表（财务状况表）格式（The balance sheet） XYZ Group Balance sheet as at 31 December 20X2 2、 Income statement） 格式一：费用按功能分类（Classification of expenses by junction） XYZ Group Income statement for the year ended 31 December 20X2 20X1 20X2 Revenue X X Cost of sales X X Gross profit X X Other income X X Distribution costs X X Administrative expenses X X Other expenses X X Profit from operations X X Finance costs X X Share of profit of associates X X Profit before tax X X Income tax expense X X Profit after tax X X Attributable to: Equity holders of XYZ X X Minority interest X X X X 格式二：费用按性质分类（Classification of expenses by nature） XYZ Group Income statement for the year ended 31 December 20X2 20X2 20X1 Revenue X X Other income X X Changes in inventories of finished goods and work in progress X X Work performed by the enterprise and capital used X X Raw material and consumables used X X Employee benefits expense X X Depreciation and amortisation expense X X Impairment of property, plant and equipment X X Other operating expenses X X Profit from operations 之下其他项目与按功能分类相同 X X 4、所有者权益变动表 （Statement of changes in equity） 格式一： XYZ Group Statement of changes in equity for the year ended 31 December 20X2 Share Share Revaluation Translation Retained Total Capital premium reserve reserve earnings $ $ $ $ $ $ Balance at 31 December 20X01 X X X X X X Changes in accounting policy X X Rotated balance X X X X X X Surplus on revaluation of properties X X Deficit on revaluation of investments X X Net gains and losses not recognised in the