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1、外商投资工业企企业会计报表表FinnanciaalStaatemenntsfoorInddustriialEnnterprriseswithForeiignInnvestmment (企业名称 NAME OF ENNTERPRRISE)资资产负债表 BALANNCE SHHEET_年_月月_日 会外工工01表Ass of (monthh/datee)19 FFORM AAFI(INNDUSTRRIAL)-01单位 MONETTARY UUNIT:资资 产 行次次 年初数 期末数ASSSETS LINE NO. AAT BEGG.OF YYEAR AAT ENDD OF PPERIODD流动资产
2、： CURRRENT AASSETSS现金 Caash onn handd 1银行存存款 Cassh in bank 2有价证券券 Markketablle seccuritiies 4应应收票据 NNotes receiivablee 5应收账账款 Acccountss receeivablle 6减：坏账准备 Less: provvisionn for bad ddebts 7预付货款款 Advaances to suupplieers 8其其他应收款 Otherr receeivablles 100待摊费用 Prepaaid exxpensee 11存货货 Inveentoriies 1
3、22减：存货变变现损失准备备Less: Provvisionn for loss on reealizaation of innventoories 13一年内内到期的长期期投资 Loong-teerm innvestmments maturring wwithinn one year 15其他流流动资产 OOther curreent asssets 16流动资资产合计 TTotal curreent asssets 17长期投投资：LONNG-TERRM INVVESTMEENTS:长长期投资 LLong-tterm iinvesttmentss 18一年年以上的应收收款项 Reeceiv
4、aables colleectiblle aftter onne yeaar 20固固定资产：FFIXED ASSETTS:固定资资产原价 FFixed assetts-cosst 21减减：累计折旧旧 Lesss: Acccumulaated ddeprecciatioon 22固固定资产净值值 Fixeed asssets-nnet vaalue 223固定资产产清理 Diisposaal of fixedd asseets 277在建工程：CONSTTRUCTIION INN PROGGRESS:在建工程 Consttructiion inn proggress 28无形资资产：INTT
5、ANGIBBLE ASSSETS:场地使用权权 Landd occuupancyy righht 29工工业产权及专专有技术 IIndusttry prropertty rigghts aand prroprieetary technnologyy 30其他他无形资产 Otherr intaangiblle asssets 331无形资产产合计 Tootal iintanggible assetts 32其其他资产：OOTHER ASSETTS:开办费费 Orgaanizattion eexpensse 33筹筹建期间汇兑兑损失 Exxchangge losss durring sstartu
6、up perriod 334递延投资资损失 Deeferreed losss on invesstmentts 35递递延税款借项项 Defeerred tax cchargees 36其其他递延支出出 Otheer defferredd expeense 337待转销汇汇兑损失 UUnamorrtizedd exchhange loss 38其他资资产合计 TTotal otherr asseets 400资产总计 TOTALL ASSEETS 411负债及所有有者权益 LLIABILLITIESS AND OWNERRS EEQUITYY 流动负债债：CURRRENT LLIABILLIT
7、IESS：短期借款款 Shorrt-terrm loaans 422应付票据 Notess payaable 443应付账款款 Accoounts payabble 444应付工资 Accruued paayrolll 45应交交税金 Taaxes ppayablle 46应应付股利 DDivideends ppayablle 47预预收货款 AAdvancces frrom cuustomeers 488其他应付款款 Otheer payyabless 50预提提费用 Acccruedd expeense 551职工奖励励及福利基金金 Stafff andd workkers bonuus
8、andd we llfare fund 52一年内内到期的长期期负债 Loong-teerm liiabiliities due wwithinn one year 53其他流流动负债 OOther curreent liiabiliities 54流动负负债合计 TTotal curreent liiabiliities 55长期负负债： LOONG-TEERM LIIABILIITIES：长期借款 Long-term loanss 56应付付公司债 DDebenttures payabble 577应付公司债债溢价(折价价) Preemium (disccount)on deebentuu
9、res ppayablle 58一一年以上的应应付款项 PPayablles duue aftter onne yeaar 59长长期负债合计计 Totaal lonng-terrm liaabilitties 660其他负债债：OTHEER LIAABILITTIES： 筹建期间汇汇兑收益 EExchannge gaain duuring startt-up pperiodd 61递延延投资收益 Deferrred ggain oon invvestmeents 662递延税款款贷项 Deeferreed taxx creddits 663其他递延延贷项 Otther ddeferrred
10、crreditss 64待转转销汇兑收益益 Unammortizzed exxchangge gaiin 65其他负债债合计 Tootal oother liabiilitiees 66负负债合计 TTotal liabiilitiees 67所所有者权益：OWNERRS EEQUITYY： 资本总总额(货币名名称及金额_) Reggisterred caapitall(currrency and aamountt_) 实收资本(非人民币货货币资本期末末金额_) 68Paaid-inn capiital(aamountt of nnon-RMMB currrencyy at eend off
11、periiod_) 其中中：中方投资资(非人民币币货币资本期期末金额_) 669Inclludingg: Chiinese invesstmentts (ammount of noon-RBMM currrency at ennd of periood_) 外外方投资( 非人民币货货币资本期末末金额_) 70FForeiggn invvestmeents (amounnt of non-RRMB cuurrenccy at end oof perriod_) 减：已归归还投资 LLess: Invesstmentts retturnedd 71资本本公积 Caapitall surpplus
12、772储备基金金 Reseerve ffund 774企业发展展基金 Ennterprrise eexpanssion ffund 775利润归还还投资 Prrofit capittalizeed on returrn of invesstmentts 76本本年利润 CCurrennt yeaar nett incoome 777未分配利润润 Undiistribbuted profiit 78所所有者权益合合计 Tottal owwners equuity 880负债及所所有者权益总总计 TOTTAL LIIABILIITIES AND OOWNERS EQQUITY 81附注：NOTES
13、S:1.受托托加工材料 Custoomers matterialls to be prrocesssed _;2.受托代代销商品 CConsiggnmentt-in _;3.代管管商品物资 Goodss heldd for otherrs _;44.由企业负负责的应收票票据贴现 NNotes receiivablee disccounteed witth reccoursee _;5.租入固固定资产 FFixed assetts undder opperatiing leease _;6.本年支付的的进口环节税税金 Currrent year paymeent off impoort taax
14、es _. 企企业名称 NNAME OOF ENTTERPRIISE利润表表 INCOOME STTATEMEENT_年度_季季度_月份Foor thee yearr(or qquarteer, moonth) endedd(montth/datte)19_会外工工02表 FFORM AAFI(INNDUSTRRIAL)-02单位：MONETTARY UUNIT: 项目 行次次 本期数 本年累计数数 上年同期期累计数ITTEMS LLINE NNO. CUURRENTT PERIIOD CUURRENTT YEARR CUMUULATIVVE LASST YEAAR CUMMULATIIVE产
15、品销销售收入 SSales 1其中：出出口产品销售售收入 Inncludiing: EExportt Salees 2减：销售折扣与与折让 Leess: SSales discoounts and aallowaances 3产品销售售净额 Neet salles 4减减：产品销售售税金 Leess: SSales tax 55产品销售成成本 Cosst of saless 6其中：出口产品销销售成本 IIncludding: Cost of exxport saless 7产品销销售毛利Grross pprofitt 8减：销销售费用 LLess: Selliing exxpensee 9管
16、理费费用 Genneral and aadminiistrattive eexpensse 10财财务费用 FFinanccial eexpensse 11其其中：利息支支出(减利息息收入) 112Inclludingg：Inteerest expennse(leess innteresst inccome)汇汇兑损失(减减汇兑收益)Exchaange lloss(lless eexchannge gaain) 113产品销售售利润 Inncome from main operaation 14加：其其他业务利润润 Add: Incoome frrom otther ooperattions
17、15营业利利润Operratingg incoome 166加：投资收收益 Addd: Invvestmeent inncome 17营业外外收入 Noon-opeeratinng inccome 118减：营业业外支出 LLess: Non-ooperatting eexpensse 19加加：以前年度度损益调整 20Addd: Adjjustmeent too prioor yeaars incomme andd expeense 利利润总额 IIncomee befoore taax 21减减：所得税 Less: Incoome taax 22净净利润 Neet inccome 223附
18、注：NNOTES:出口产品销销售收入：(1)非人民民币货币名称称和金额Exxport saless: Nonn-RMB curreency(nname aand ammount)折合记账本本位币金额TTransllated into recorrding curreency (amounnt)(2)非人民币货货币名称和金金额Non-RMB ccurrenncy(naame annd amoount)折合合记账本位币币金额Traanslatted innto reecordiing cuurrenccy (ammount)(企业名名称 NAMME OF ENTERRPRISEE )财务状状况变动
19、表SSTATEMMENT OOF CHAANGES IN FIINANCIIAL POOSITIOON_年度度 For the yyear eended Decemmber 331,19_会外工工03表FOORM AFFI(INDDUSTRIIAL)-003单位 MMONETAARY UNNIT: 流流动资金来源源和运用 行行次 金额SSOURCEES ANDD APPLLICATIIONS OOF WORRKING CAPITTAL LIINE NOO. AMOOUNT一、流流动资金来源源 SOURRCES OOF WORRKING CAPITTAL 1.本年净利润润Curreent yee
20、ar neet inccome 11加：不减少少流动资金的的费用和损失失: Addd: Amoounts not aaffectting wworkinng cappital (1)固定定资产折旧DDeprecciatioon of fixedd asseets 2(2)无形资资产及其他资资产摊销(减减：其他负债债转销)Ammortizzationn of iintanggible assetts 3annd othher asssets(less amorttizatiion off otheer liaabilitties) (3)固定定资产盘亏(减盘盈)FFixed assetts un
21、dder boook ammount(less over) 4(4)处理固定资资产损失(减减收益)Looss onn dispposal of fiixed aassetss(lesss gainn) 5(55)长期投资资溢价摊销(减折价摊销销)Amorrtizattion oof preemium on loong-teerm innvestmments (lesss amorrtizattion oof disscountt) 6(66)应付公司司债折价摊销销(减溢价摊摊销)Amoortizaation of diiscounnt on debennturesspayabble (lles
22、s aamortiizatioon of discoount) 7(7)捐捐赠固定资产产支出 Exxpendiiture on doonatioon of fixedd asseets 8(8)递延税税款 Defferredd taxees 9(99)其他不影影响流动资产产的费用和损损失 10OOther expennse & lossees nott affeectingg workking ccapitaal小计 SSUB-TOOTAL 1122.其他他来源：Otther ssourcees: (11)固定资产产清理收入(减清理费用用)Procceeds from dispoosal oo
23、f fixxed asssets(less expennse) 113(2)收收回长期投资资Realiizatioon of long-term invesstmentts 14(3)减少固固定资产Deecreasse of fixedd asseets 155(4)减少少无形资产 Decreease oof inttangibble asssets 16(5)增加长期借借款Incrrease of loong-teerm looans 117(6)发发行公司债 Issuaance oof debbenturres 188(7)增加加其他负债 Increease oof othher liia
24、biliities 19(8)增加储备基基金和企业发发展基金 IIncreaase off reseerve ffund aand ennterprrise eexpanssion ffund 220(9)增增加资本 IIncreaase off capiital 221(10)增加资本公公积 Inccreasee of ccapitaal surrplus 22(111)弥补亏损损 Recoovery of looss 233小计 SUUB-TOTTAL 255流动资金来来源合计 TTOTAL SOURCCES OFF WORKKING CCAPITAAL 26二二、流动资金金运用 APPP
25、LICAATIONSS OF WWORKINNG CAPPITAL11.利润分配配 Disttributtion oof proofit(11)职工奖励励及福利基金金Stafff and workeers bonuss and welfaare fuund 277(2)储备备基金 Reeservee fundd 28(33)企业发展展基金 Ennterprrise eexpanssion ffund 229(4)股股利 Divvidendds 30(5)利润归归还所有者投投资 Proofit ccapitaalizedd on rreturnn of oowners innvestmments
26、 31(6)利润增资 Profiit reiinvesttmentss 32小计计 SUB-TOTALL 342.其他运用 Otherr appllicatiions: (1)增加加固定资产 Increease oof fixxed asssets 35(2)增加无形资资产及其他资资产 Inccreasee of iintanggible assetts andd otheer asssets 336(3)增增加长期投资资 Incrrease of loong-teerm innvestmments 37(4)偿还长期借借款 Reppaymennt of long-term loanss 38
27、(55)收回公司司债 Reppaymennt of compaany deebentuures 339(6)减减少其他负债债 Decrrease of otther lliabillitiess 40(77)归还所有有者投资(扣扣除利润归还还所有者投资资)Inveestmennts reeturneed to ownerrs 41(less profiit cappitaliized oon retturn oof ownnerss inveestmennts)(88)减少资本本公积 Deecreasse of capittal suurpluss 42(99)减少储备备基金和企业业发展基金
28、Decreease oof ressevervve funnd andd enteerprisse exppansioon funnd 43小小计 SUBB-TOTAAL 45流流动资金运用用合计 TOOTAL AAPPLICCATIONNS OF WORKIING CAAPITALL 46流动动资金增加净净额 NETT INCRREASE OF WOORKINGG CAPIITAL 447流动动资金各项目目的变动 行行次 金额CCHANGEES IN WORKIING CAAPITALL ITEMMS LINNE NO. AMOUUNT一、流流动资产本年年增加数 IINCREAASE OFF
29、 CURRRENT AASSETSS 1.现金金 Cashh on hhand 4482.银行行存款 Caash inn bankk 493.有价证券 Markeetablee secuuritiees 5044.应收票据据 Notees recceivabble 5115.应收账账款 Acccountss receeivablle 52减减：坏账准备备Less: Provvisionn for bad ddebts 536.预预付货款 AAdvancces too suppplierss 547.其他应付款款Otherr receeivablles 5558.待摊费费用 Preepaid e
30、xpennse 5669.存货 Invenntoriees 57减减：存货变现现损失准备 Less: Provvisionn for loss on reealizaation of innventoories 58流动资资产增加净额额 NET INCREEASE OOF CURRRENT ASSETTS 61二二、流动负债债本年增加数数 INCRREASE OF CUURRENTT LIABBILITIIES 1.短期借款 Shortt termm loanns 6222.应付票据据 Notees payyable 633.应应付账款 AAccounnts paayablee 644.应付工
31、资 Accruued paayrolll 655.应交税金 Tax ppayablle 6666.应付股利利 Diviidendss payaable 6677.预收货款款 Advaances from custoomers 688.其其他应付款OOther liabiilitiees 6999.预提费用用 Accrrued eexpensse 70110.职工奖奖励及福利基基金 Staaff annd worrkers bonnus annd wellfare fund 71流动负负债增加净额额 NET INCREEASE OOF CURRRENT LIABIILITIEES 74流流动资金
32、增加加净额 NEET INCCREASEE OF WWORKINNG CAPPITAL 75 企业名称 NAME OF ENNTERPRRISE利润润分配表 SSTATEMMENT OOF PROOFIT AAPPROPPRIATIION ANND DISSTRIBUUTION_年度 会外工022表附表1 For tthe yeear ennded DDecembber 311,19_ FORM AFI(IINDUSTTRIAL)-02 SSub.1单单位 MONNETARYY UNITT: 项目 行次 本年年实际 上年年实际ITEEMS LIINE NOO. ACTTUAL TTHIS YY
33、EAR AACTUALL LASTT YEARR净利润 NNet inncome 1减：职工工奖励及福利利基金 Leess: SStaff and wworkerrs bbonus and wwelfarrefundd 2储备基基金 Resserve fund 3企业发展展基金 Ennterprrise eexpanssion ffund 44利润转作投投资 Proofit rreinveestmennts 5加加：年初未分分配利润 AAdd: UUndisttributted prrofit at beeginniing off yearr 7已弥补补亏损 Reecoverry of los
34、s 8可供所有有者分配的利利润 Proofit aavailaable ffor diistribbutionn to oownerss 10减：已分配股利利 Lesss: Divvidendds decclaredd 11其中中：中方股利利 Inclludingg: Chiinese dividdends 12外方股股利 Forreign dividdends 13利润归归还投资 PProfitt capiitalizzed onn retuurn off inveestmennts 144年末未分配配利润 Unndistrributeed proofit aat endd of yyear
35、 115(企业名名称 NAMME OF ENTERRPRISEE)应交增值值税明细表 STATEEMENT OF VAALUE AADDED TAX PPAYABLLE_年_月 会外工011表附表6 For tthe yeear(orr montth) ennded (monthh)_ FOORM AFFI (INNDUSTRRIAL)-01 Suub.6单位位 MONEETARY UNIT: 项目 行行次 本月数数 本年累计计数ITEMMS LINNE NO CURREENT MOONTH CCURRENNT YEAAR CUMMULATIIVE AMMOUNT一一、应交增值值税：VATT
36、payaable:11.年初未抵抵扣数(用“”号反映)Amounnt nott yet deduccted aat begginninng of year (Reprresentted byy a “”signn)2.销项项税额 VAAT on saless出口退税 VAT rrefundd for exporrted ggoods进进项税额转出出 Amouunt trransfeer outt fromm VAT on puurchasse转出多交交增值税 TTransffer ouut oveerpaidd VAT33.进项税额额 VAT on puurchasse已交税金金VAT ppa
37、id减免免税款Taxx reduuced aand exxempteed出口抵减减内销产品应应纳税额 VVAT paayablee on ddomesttic saales ooffsett agaiinst VVAT onn purcchase for eexportt salees转出未交交增值税 TTransffer ouut unppaid VVAT4.期期末未抵扣数数(用“”号号反映)Ammount not yyet deeducteed at end oof perriod (Repreesenteed by a “”sign)二、未交增值税VAT unpaid1.年初未交数(多交
38、数以“”号反映)Amount unpaid at beginning of year (Amount overpaid represented by a “” sign)2.本期转入数(多交数以“”号反映)Amount transfer in at current period (Amount overpaid represented by a “” sign)3.本期已交数 Amount paid at current period4.期末未交数(多交数以“”号反映)Amount unpaid at end of period (Amount overpaid represented by
39、a “” sign)各行业特有的项项目(一)外外商投资旅游游企业：Toourismm Enteerprisses wiith Fooreignn Inveestmennt项目 IITEMS营营业收入：RRevenuues：客房房 Roomms餐饮 FFood aand beeveragge公寓 AApartmments写写字楼 Offfice buildding商场场 Depaartmennt stoore其他 Otherr营业收入合合计 Tottal reevenuees营业税金金 Salees taxx客房 Roooms餐饮饮 Foodd and beverrage公寓寓 Aparrtme
40、ntts写字楼 Officce buiildingg商场 Deepartmment sstore其其他 Othher营业税税金合计 TTotal saless tax营营业成本：OOperatting ccost:餐餐饮成本 FFood aand beeveragge cosst商品成本本 Mercchandiise coost其他成成本 Othher coost营业成成本合计 TTotal operaating cost工工资及福利：Salarries, wagess and emplooyee bbenefiits客房 Roomss餐饮 Foood annd bevveragee公寓 Ap
41、partmeents写字字楼 Offfice bbuildiing商场 Deparrtmentt storre其他 OOther工工资及福利合合计 Tottal saalariees, waages aand emmployeee bennefitss营业费用： Operratingg expeense:客客房 Roooms餐饮 Food and bbeveraage公寓 Aparttmentss写字楼 OOfficee buillding商商场 Deppartmeent sttore其他他 Otheer营业费用用合计 Tootal ooperatting eexpensse营业毛利利：Gro
42、sss Opeeratinng Proofit bby Deppartmeent：客房房 Roomms餐饮 FFood aand beeveragge公寓 AApartmments写写字楼 Offfice buildding商场场 Depaartmennt stoore其他 Otherr各营业部门门营业毛利合合计 Tottal Grross OOperatting PProfitt by DDeparttment不不分配费用：Unalllocateed exppense：工资及福利利：Salaaries, wagees andd emplloyee beneffits:行行政管理 AAdminiistratti