心碎吉他谱:在那儿可以查外文会计报表

选择你喜欢的公司，在各大上市公司的主页上都会有财务报表的，主要是看你要什么格式的会计报表，美国和英国格式不太一样。下面列几个比较有名的吧

DELL公司1995-2005年报（PDF格式）可以下载
http://www1.us.dell.com/content/topics/global.aspx/corp/investor/en/annual?c=us&l=en&s=corp

英国壳牌公司2004年报
http://www.shell.com/home/Framework?siteId=investor-en&FC2=/investor-en/html/iwgen/leftnavs/zzz_lhn11_0_0.html&FC3=/investor-en/html/iwgen/publications/annual_reports/2005/dir_2005_annualreport.html

百事可乐1996-2004会计年报（PDF格式）可下载
http://phx.corporate-ir.net/phoenix.zhtml?c=78265&p=irol-reportsannual

现金流量表(英文版)
Cash flow statements现金流量表Accounting standard for business enterprises:Cash flow statementsIntroduction1. This Standard prescribes the method of preparation of a cash flows statementand the information that should be provided in a cash flows statement.2. The objective of a cash flow statement is to provide users of financialstatements with information about the inflows and outflows of cash and cashequivalents of an enterprise in an accounting period, in order to enable usersof financial statements to understand and evaluate the ability of the enterpriseto generate cash and cash equivalents and, accordingly, to forecast the futurecash flows of the enterprise.Definitions3.The following terms are used in this standard with the meanings specified:Cash comprises cash on hand and deposits that are readily available for payment.Cash equivalents are short-term, highly liquid investments that are readilyconvertible to known amounts of cash and which are subject to an insignificantrisk of changes in value. (Hereinafter, the term "cash" will be used to coverboth "cash" and "cash equivalents" unless otherwise stated together with "cashequivalents" )Cash flows are inflows and outflows of cash and cash equivalents of enterprise.Classification of cash flows4. Cash flows should be classified into the following three categories:(a) cash flows from operating activities;(b) cash flows from investing activities;(c) cash flows from financing activities;Cash flows from operating activities5. Operating activities are all transactions and events of the enterprise thatare not investing or financing activities.6. The principal cash inflows from operating activities include:(a) cash receipts from the sale of goods and the rendering of services(excluding output value added tax received and after deduction of cash paymentsfor the return of goods sold) ;(b) receipts of rental income;(c) receipts of output value added tax and refunds of value added tax;(d) receipts of other tax and levy refunds other than value added tax.7. The principal cash outflows from operating activities include:(a) cash payments for goods and services acquired (excluding the portion ofinput value added tax which can be used to offset output value added tax andcash receipts for the return of goods purchased );(b) cash payments for operating leases;(c) cash payments to and on behalf of employees;(d) payments of value added tax (excluding the portion of payment for inputvalue added tax which cannot be used to offset output value added tax);(e) payments of income tax;(f) payments of other tax and levy other than the value added tax and incometax.Cash flows from investing activities8. Investing activities are the acquisition and disposal of long-term assets andinvestments not include in cash equivalents.9. The principal cash inflows from investing activities include:(a) cash receipts from return of investments;(b) cash receipts from distribution of dividends or profits;(c) cash receipts from bond interest income;(d) net cash receipts from the sale of fixed assets, intangible assets and otherlong-term assets (if this is a negative figure, it should be presented as a cashoutflow from investing activities) ;10. The principal cash outflows from investing activities include:(a) cash payments to acquired fixed assets, intangible assets and otherlong-term assets;(b) cash payments to acquired equity investments;(c) cash payments to acquired debt investments;Cash flows from financing activities11. Financing activities are those activities that result in changes in the sizeand composition of the capital and borrowings of the enterprise.12. The principal cash inflows from financing activities include:(a) cash proceeds from issuing shares;(b) cash proceeds from issuing bonds;(c) cash receipts from borrowings.13. The principal cash outflows from financing activities include:(a) cash repayments of amount borrowed;(b) cash payments for costs arising on any financing activities;(c) cash payments for distribution of dividends or profits;(d) cash payments for interest expenses;(e) cash payments for finance leases;(f) cash payments for the reduction of registered capital.Acquisition and disposal of subsidiaries or other business units14. Cash flows arising from acquisitions and from disposals of subsidiaries orother business units should be classified as investing activities and presentedseparately.15. The aggregate amount of cash paid (or received) in connection with theacquisition (or disposal) of a subsidiary or other business unit should bepresented net of cash received from the acquisition (paid for the disposal).16. An enterprise should disclose in the notes, in aggregate, in respect ofacquisitions or disposals of subsidiaries and other business units, thefollowing information:(a) the total purchase or disposal consideration;(b) the portion of the purchase or disposal consideration discharged by means ofcash;(c) the amount of cash in the subsidiary or business unit acquired or disposedof; and(d) the amount of the assets and liabilities other than cash in the subsidiaryand other business unit acquired or disposed of, summarized by each majorcategory.Cash flows of financial institutions and insurance enterprises17. The classification of cash flow items of financial institutions andinsurance enterprises is different from that of other industries. In thepreparation of a cash flow statement, when the classification of cash flow itemsas specified above is not applicable, items should be appropriately classifiedin accordance with their nature and the particular circumstances.18. The following cash receipts and payments of a financial institution shouldbe classified as cash flows from operating activities:(a) loans made to outsiders and repayment of the principal of such loans;(b) the acceptance of deposits and repayment of the principal of such deposits;(c) deposits from or to other financial institutions;(d) funds borrowed from or loaned to other financial institutions;(e) interest income and interest expenses;(f) recovery of loans written off;(g) cash receipts or payments from securities transactions of an enterprisewhose business is securities trading;(h) cash receipts from finance lease.19. For insurance enterprises, cash receipts and payments arising from insurancepremiums, insurance claims, annuities and other insurance policy benefits shouldbe classified as cash flows from operating activities.Preparation of a cash flow statement20. The cash flow statement should report cash flows of an enterprise during thecurrent period classified by operating, investing and financing activities.21. Cash flows should generally be reported separately as gross cash inflows andoutflows. However, cash receipts and payments on behalf of customers and foritems for which the turnover is quick, the amount are large, and the maturatesare short, may be reported on a net basis.Cash flows arising from each of the following activities of a financialinstitution should be presented on a net basis:(a) short-term loans made and the repayment of the principal of such loans;(b) the acceptance and repayment of demand deposits;(c) the placement of deposits with and withdrawal of deposits from otherfinancial institutions;(d)funds borrowed from or loaned to other financial institutions;(e) sales and purchases of securities by an enterprise whose business issecurities trading;(f) deposits made and loans granted on behalf of customers.22. Cash flow arising from transactions in a foreign currency and the cash flowsof a foreign subsidiary should be translated at the exchange rates between thereporting currency and foreign currency at the dates of the cash flows or ataverage rates . The effect of changes in exchange rate on cash should beregarded as a reconciling item and presented in the cash flow statement.23. Some extraordinary items, such as a loss from a natural disaster or aninsurance claim, should be classified in accordance with their nature as arisingfrom the above cash categories and presented separately.24. An enterprise should report cash flows from operating activities using thedirect method, whereby major classes of cash receipts and cash payments aredisclosed to reflect cash flows from operating activities of the enterprise.When the direct method is used, information about cash flows from operatingactivities may be obtained either:(a) from the accounting records of the enterprise; or(b) by adjusting sales, costs of sales and other items in the income statementfor:(i) changes in inventories and operating receivable and payables;(ii) depreciation of fixed assets, amortization of intangible assets and othernon-cash items;(iii) other items for which the cash effects are investing or financing cashflows.25. An enterprise should disclose a reconciliation of net profit to cash flowsfrom operating activities in a note to the financial statements.The principal items used to adjust the net profit or loss primarily include:(a) provision for bad debt or bad debts written off;(b) depreciation of fixed assets;(c) amortization of intangible assets;(d) gains or losses on disposal of fixed assets, intangible assets and otherlong-term assets;(e) losses on scrapping of fixed assets;(f) financial expenses;(g) gains or losses arising on investments;(h) deferred tax;(i) inventories;(j) operating receivables;(k) operating payables;(l) net payment on value added tax.Investing and financing activities that do not involve cash receipts or payments26. Significant investing and financing activities that do not affect cashreceipts and payments in the current period, but may affect the financialposition or future cash flows of an enterprise, should be explained in the notesto the cash flow statement. Such activities include the acquisition of assets byassuming liabilities and the repayment of debt by the transfer of long-terminvestments.Supplementary provisions27. The Ministry of Finance is responsible for the interpretation of thisStandard.28. This standard becomes operative as from 1 January 1998.