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1、外商投资企业会会计报表项目目中英文对照照表 外外商投资企业业会计报表项项目中英文对对照表(供参考) 外商投资资工业企业会会计报表 FinnanciaalStateementssforIndusstriallEnterrpriseeswithForeiignInvesstmen T (企业名称称NAMEE OF EENTERPPRISE) 资产负债表表BALAANCE SSHEE T_年_月_日会会外工01表 As of (mmonth/date)19FORRM AFII(INDUUSTRIAAL)-011 单位MONNETARYY UNITT: 资产 行次年初数期期末数 ASSSETS LII
2、NE NOO.AT BEEG.OF YEARAT ENND OF PERIOOD 流动资产： CURRRENT AASSETSS 现金 Caash onn handd 1 银行存款 Cash in baank 2 有价证券 Markeetablee secuuritiees4 应收票据 Notess receeivablle 5 应收账款 Accouunts rreceivvable6 减：坏账准准备 Lesss: prrovisiion foor badd debtts7 预付货款 Advannces tto suppplierrs8 其他应收款款 Otheer recceivabbles
3、10 待摊费用 Prepaaid exxpensee 111 存货 Innventoories 12 减：存货变变现损失准备备Less: Provvisionn for loss on reealizaation of invenntoriees13 一年内到期期的长期投资资 Longg-termm inveestmennts maaturinng witthin oone yeear15 其他流动资资产 Othher cuurrentt asseets16 流动资产合合计 Tottal cuurrentt asseets17 长期投资：LONG-TERM INVESSTMENTTS: 长期投
4、资 Long-term invesstmentts 18 一年以上的的应收款项 Receiivablees colllectiible aafter one yyear20 固定资产：FIXEDD ASSEETS: 固定资产原原价 Fixxed asssets-cost 21 减：累计折折旧 Lesss: Acccumullated depreeciatiion22 固定资产净净值 Fixxed asssets-net vvalue23 固定资产清清理 Dissposall of ffixed assetts277 在建工程：CONSTTRUCTIION INN PROGGRESS: 在建工程
5、 Consttructiion inn proggress288 无形资产：INTANNGIBLEE ASSEETS: 场地使用权权 Landd occuupancyy righht29 工业产权及及专有技术 Indusstry pproperrty riights and ppropriietaryy technnologyy30 其他无形资资产 Othher inntangiible aassetss 311 无形资产合合计 Tottal inntangiible aassetss 322 其他资产：OTHERR ASSEETS: 开办费 OOrganiizatioon exppense3
6、3 筹建期间汇汇兑损失 EExchannge looss duuring starttup peeriod 334 递延投资损损失 Defferredd losss on iinvesttmentss35 递延税款借借项 Defferredd tax chargges36 其他递延支支出 Othher deeferreed exppense37 待转销汇兑兑损失 Unnamorttized exchaange lloss 338 其他资产合合计 Tottal otther aassetss40 资产总计 TOTALL ASSEETS41 负债债及所有者权权益 LIABIILITIEES AND
7、D OWNEERS EEQUITYY 流动负债：CURREENT LIIABILIITIES： 短期借款 Shortt-termm loanns442 应付票据 Notess payaable 433 应付账款 Accouunts ppayablle444 应付工资 Accruued paayrolll 445 应交税金 Taxess payaable 466 应付股利 Dividdends payabble 47 预收货款 Advannces ffrom ccustommers 488 其他应付款款 Otherr payaables50 预提费用 Accruued exxpensee 551
8、 职工奖励及及福利基金 Stafff and workeers bbonus and wwelfarre funnd 522 一年内到期期的长期负债债 Longg-termm liabbilitiies duue witthin oone yeear 53 其他流动负负债 Othher cuurrentt liabbilitiies 554 流动负债合合计 Tottal cuurrentt liabbilitiies 555 长期负债： LONGG-TERMM LIABBILITIIES： 长期借款 Long-term loanss 556 应付公司债债 Debeenturees payyab
9、le57 应付公司债债溢价(折价) Prremiumm (disscountt)on ddebenttures payabble 588 一年以上的的应付款项 Payabbles ddue affter oone yeear 59 长期负债合合计 Tottal loong-teerm liiabiliities 60 其他负债：OTHERR LIABBILITIIES： 筹建期间汇汇兑收益 EExchannge gaain duuring startt-up pperiodd661 递延投资收收益 Defferredd gainn on iinvesttmentss62 递延税款贷贷项 Def
10、ferredd tax crediits63 其他递延贷贷项 Othher deeferreed creedits64 待转销汇兑兑收益 Unnamorttized exchaange ggain 665 其他负债合合计 Tottal otther lliabillitiess 666 负债合计 Totall liabbilitiies 67 所有者权益益：OWNEERS EEQUITYY： 资本总额(货币名称及及金额_) Regissteredd capiital(ccurrenncy annd amoount_) 实收资本(非人民币货货币资本期末末金额_)68 Paid-in caapit
11、all(amouunt off non-RMB ccurrenncy att end of peeriod_) 其中：中方方投资(非人民币货货币资本期末末金额_)699 Incluuding: Chinnese iinvesttmentss (amoount oof nonn-RBM curreency aat endd of pperiodd_) 外方投资( 非人民币币货币资本期期末金额_)70 Foreiign innvestmments (amouunt off non-RMB ccurrenncy att end of peeriod_) 减：已归还还投资Leess: IInvestt
12、mentss retuurned 771 资本公积Capittal suurpluss722 储备基金Reserrve fuund 74 企业发展基基金Entterpriise exxpansiion fuund755 利润归还投投资Proofit ccapitaalizedd on rreturnn of iinvesttmentss76 本年利润Curreent yeear neet inccome77 未分配利润润Undiistribbuted profiit 78 所有者者权益合计Totall owneers eequityy 80 负债及及所有者权益益总计TOOTAL LLIABIL
13、LITIESS AND OWNERRS EQQUITY 881 附注：NOOTES: 1.受托加加工材料CCustommers materrials to bee proccessedd _; 2.受托代代销商品CConsiggnmentt-in _; 3.代管商商品物资GGoodsheld for ootherss _; 4.由企业业负责的应收收票据贴现Notess receeivablle disscountted wiith reecoursse _; 5.租入固固定资产FFixed assetts undder opperatiing leease _; 6.本年支支付的进口环环节税金
14、CCurrennt yeaar payyment of immport taxess _. 企业名称NAME OF ENNTERPRRISE 利润表 INCCOME SSTATEMMEN T_年度_季度_月份份 FFor thhe yeaar(or quartter, mmonth) endeed(monnth/daate)199_ 会外工02表FORMM AFI(INDUSSTRIALL)-02 单位：MONNETARYY UNITT: 项目行行次 本期数本年累累计数上年同期累累计数 ITEMSS LLINE NNO. CUURRENTT PERIIODCURREENT YEEAR CUUM
15、ULATTIVELAST YEAR CUMULLATIVEE 产品销售收收入 Salles11 其中：出出口产品销售售收入Inncludiing: EExportt Salees 2 减：销售折折扣与折让Less: Salees disscountts andd alloowancees3 产品销售净净额Nett salees 4 减：产品销销售税金 Less: Salees taxx55 产品销售成成本 Coost off salees6 其中中：出口产品品销售成本Incluuding: Costt of eexportt salees 7 产品销售毛毛利Grosss proofit8 减：
16、销售费费用Lesss: Seellingg expeense 9 管理费用Generral annd admministtrativve exppense 100 财务费用Finanncial expennse111 其中：利利息支出(减利息收入入) 12 Inclludingg：Interrest eexpensse(lesss intterestt incoome) 汇兑损损失(减汇兑收益益)Exchhange loss(less exchaange ggain)13 产品销售利利润Inccome ffrom mmain ooperattion 114 加：其他业业务利润 Add: Inc
17、omme froom othher opperatiions 155 营业利润OOperatting iincomee166 加：投资收收益 Addd: Innvestmment iincomee17 营业外收入入Non-operaating incomme 18 减：营业外外支出 LLess: Non-ooperatting eexpensse 19 加：以前年年度损益调整整 20 Add: Adjusstmentt to pprior years inccome aand exxpensee 利润总额Incomme beffore ttax221 减：所得税税Lesss: Inccome
18、ttax 222 净利润 Net iincomee23 附注：NOOTES: 出口产品销销售收入：(1)非人民民币货币名称称和金额 Exporrt salles: NNon-RMMB currrencyy(namee and amounnt) 折合记账账本位币金额额 Trannslateed intto reccordinng currrencyy (amoount) (2)非人人民币货币名名称和金额 Non-RRMB cuurrenccy(namme andd amouunt) 折合记账账本位币金额额 Transslatedd intoo recoordingg currrency (amo
19、uunt) (企业名称NAME OF ENNTERPRRISE ) 财务状况变变动表STAATEMENNT OF CHANGGES INN FINAANCIALL POSIITION _年度 Forr the year endedd Deceember 31,199_ 会外工033表 FORM AFI(IINDUSTTRIAL)-03 单位 MOONETARRY UNIIT: 流动资资金来源和运运用行次次金额 SOURCCES ANND APPPLICATTIONS OF WOORKINGG CAPIITAL LINE NO. AMOOUN T 一、流动资资金来源 SSOURCEES OF W
20、ORKIING CAAPITALL 1.本年净净利润Currrent year net iincomee1 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 asseets22 (2)无形形资产及其他他资产摊销(减：其他负负债转销)AAmortiizatioon of intanngiblee asseets 3 andd otheer asssets(lless aamortiizatioon of otherr liabbilit
21、iies) (3)固定定资产盘亏(减盘盈)Fiixed aassetss undeer boook amoount(lless oover) 4 (4)处理理固定资产损损失(减收益)Looss onn dispposal of fiixed aassetss(lesss gainn) 5 (5)长期期投资溢价摊摊销(减折价摊销销)Amorrtizattion oofpremiium onn longg-termm innvestmments (lesss amoortizaation of diiscounnt) 6 (6)应付付公司债折价价摊销(减溢价摊销销)Amorrtizattion o
22、of disscountt on ddebenttures payaable(lesss amorrtizattion oof disscountt)77 (7)捐赠赠固定资产支支出Exppenditture oon donnationn of ffixed assetts 8 (8)递延延税款Deeferreed taxxes9 (9)其他他不影响流动动资产的费用用和损失10 Otther eexpensse & llossess not affeccting workiing caapitall 小计SUUB-TOTTAL122 2.其他来来源：Othher soourcess: (1)固
23、定定资产清理收收入(减清理费用用)Procceeds from dispoosal oof fixxed asssets (lesss exppense)13 (2)收回回长期投资RRealizzationn of llong-tterm iinvesttmentss144 (3)减少少固定资产DDecreaase off fixeed asssets15 (4)减少少无形资产 Decreease oof inttangibble asssets16 (5)增加加长期借款IIncreaase off longg-termm loanns 117 (6)发行行公司债IIssuannce off
24、debeenturees18 (7)增加加其他负债Increease oof othher liiabiliities 19 (8)增加加储备基金和和企业发展基基金Inccreasee of rreservve funnd andd enteerprisse exppansioon funnd 20 (9)增加加资本Inncreasse of capittal 21 (10)增增加资本公积积 Inccreasee of ccapitaal surpplus 222 (11)弥弥补亏损RRecoveery off losss 223 小计计 SUBB-TOTAAL225 流动资金来来源合计TTO
25、TAL SOURCCES OFF WORKKING CCAPITAAL 26 二、流动资资金运用AAPPLICCATIONNS OF WORKIING CAAPITALL 1.利润分分配Disstribuution of prrofi T(1)职职工奖励及福福利基金Sttaff aand woorkerss bonnus annd wellfare fund 27 (2)储备备基金Reeservee fundd28 (3)企业业发展基金Enterrprisee expaansionn fundd 299 (4)股利利Dividdends 30 (5)利润润归还所有者者投资Prrofit cap
26、ittalizeed on returrn of ownerrs innvestmments 31 (6)利润润增资Prrofit reinvvestmeents32 小计SUB-TTOTAL 334 2.其他运运用Othher appplicaationss: (1)增加加固定资产Increease oof fixxed asssets35 (2)增加加无形资产及及其他资产Increease oof inttangibble asssets and oother assetts36 (3)增加加长期投资Increease oof lonng-terrm invvestmeents 37 (4
27、)偿还还长期借款Repayyment of loong-teermloanss 38 (5)收回回公司债RRepaymment oof commpany debennturess 39 (6)减少少其他负债Decreease oof othher liiabiliities 40 (7)归还还所有者投资资(扣除利润归归还所有者投投资)Invvestmeents rreturnned too owneers41 (lless pprofitt capiitalizzed onn retuurn off owneersinvesstmentts) (8)减少少资本公积Decreease oof c
28、appital surpllus 442 (9)减少少储备基金和和企业发展基基金Deccreasee ofresevverve fund and enteerprisse exppansioon funnd43 小计 SUB-TOTALL 445 流动资金运运用合计TTOTAL APPLIICATIOONS OFF WORKKING CCAPITAAL46 流动资金增增加净额NNET INNCREASSE OF WORKIING CAAPITALL447 流流动资金各项项目的变动行次次金额 CHANNGES IIN WORRKING CAPITTAL ITTEMSLIINE NOO. AMOO
29、UN T 一、流动资资产本年增加加数INCCREASEE OF CCURRENNT ASSSETS 1.现金Cash on haand48 2.银行存存款Cassh in bank49 3.有价证证券Marrketabble seecuritties 50 4.应收票票据Nottes reeceivaable511 5.应收账账款Acccountss receeivablle 52 减：坏账准准备Lesss: Proovisioon forr bad debtss553 6.预付货货款Advvancess to ssuppliiers 54 7.其他应应付款Othher reeceivaabl
30、es 555 8.待摊费费用Preepaid expennse 566 9.存货Invenntoriees 57 减：存货变变现损失准备备Lesss: Proovisioon forr losss on rrealizzationn of invventorries58 流动资产增增加净额 NET IINCREAASE OFF CURRRENT AASSETSS 61 二、流动负负债本年增加加数INCCREASEE OF CCURRENNT LIAABILITTIES 1.短期借借款Shoort teerm looans622 2.应付票票据Nottes paayablee 63 3.应付账账款Acccountss