aut_-外商投资企业会计报表项目中英文对照表(DOC15).doc

1、外商投资企业会计报表项目中英文对照表外商投资企业会计报表项目中英文对照表(供参考) 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investmen T (企业名称 NAME OF ENTERPRISE) 资产负债表 BALANCE SHEE T _年_月_日 会外工 01 表 As of (month/date)19 FORM AFI(INDUSTRIAL)-01 单位 MONETARY UNIT: 资 产 行次 年初数 期末数 ASSETS LINE NO. AT BEG.OF YEAR

2、AT END OF PERIOD 流动资产： CURRENT ASSETS 现金 Cash on hand 1 银行存款 Cash in bank 2 有价证券 Marketable securities 4 应收票据 Notes receivable 5 应收账款 Accounts receivable 6 减：坏账准备 Less: provision for bad debts 7 预付货款 Advances to suppliers 8 其他应收款 Other receivables 10 待摊费用 Prepaid expense 11 存货 Inventories 12 减：存货变现损

3、失准备 Less: Provision for loss on realization of inventories 13 一年内到期的长期投资 Long-term investments maturing within one year 15 其他流动资产 Other current assets 16 流动资产合计 Total current assets 17 长期投资：LONG-TERM INVESTMENTS: 长期投资 Long-term investments 18 一年以上的应收款项 Receivables collectible after one year 20 固定资产：

4、FIXED ASSETS: 固定资产原价 Fixed assets-cost 21 减：累计折旧 Less: Accumulated depreciation 22 固定资产净值 Fixed assets-net value 23 固定资产清理 Disposal of fixed assets 27 在建工程：CONSTRUCTION IN PROGRESS: 在建工程 Construction in progress 28 无形资产：INTANGIBLE ASSETS: 场地使用权 Land occupancy right 29 工业产权及专有技术 Industry property rig

5、hts and proprietary technology 30 其他无形资产 Other intangible assets 31 无形资产合计 Total intangible assets 32 其他资产：OTHER ASSETS: 开办费 Organization expense 33 筹建期间汇兑损失 Exchange loss during startup period 34 递延投资损失 Deferred loss on investments 35 递延税款借项 Deferred tax charges 36 其他递延支出 Other deferred expense 37

6、待转销汇兑损失 Unamortized exchange loss 38 其他资产合计 Total other assets 40 资产总计 TOTAL ASSETS 41 负债及所有者权益 LIABILITIES AND OWNERS EQUITY 流动负债：CURRENT LIABILITIES： 短期借款 Short-term loans 42 应付票据 Notes payable 43 应付账款 Accounts payable 44 应付工资 Accrued payroll 45 应交税金 Taxes payable 46 应付股利 Dividends payable 47 预收货款

7、 Advances from customers 48 其他应付款 Other payables 50 预提费用 Accrued expense 51 职工奖励及福利基金 Staff and workers bonus and we lfare fund 52 一年内到期的长期负债 Long-term liabilities due within one year 53 其他流动负债 Other current liabilities 54 流动负债合计 Total current liabilities 55 长期负债： LONG-TERM LIABILITIES： 长期借款 Long-te

8、rm loans 56 应付公司债 Debentures payable 57 应付公司债溢价(折价) Premium (discount)on debentures payable 58 一年以上的应付款项 Payables due after one year 59 长期负债合计 Total long-term liabilities 60 其他负债：OTHER LIABILITIES： 筹建期间汇兑收益 Exchange gain during start-up period 61 递延投资收益 Deferred gain on investments 62 递延税款贷项 Deferre

9、d tax credits 63 其他递延贷项 Other deferred credits 64 待转销汇兑收益 Unamortized exchange gain 65 其他负债合计 Total other liabilities 66 负债合计 Total liabilities 67 所有者权益：OWNERS EQUITY： 资本总额(货币名称及金额 _) Registered capital(currency and amount_) 实收资本(非人民币货币资本期末金额 _) 68 Paid-in capital(amount of non-RMB currency at end o

10、f period_) 其中：中方投资(非人民币货币资本期末金额 _) 69 Including: Chinese investments (amount of non-RBM currency at end of period_) 外方投资( 非人民币货币资本期末金额 _) 70 Foreign investments (amount of non-RMB currency at end of period_) 减：已归还投资 Less: Investments returned 71 资本公积 Capital surplus 72 储备基金 Reserve fund 74 企业发展基金 En

11、terprise expansion fund 75 利润归还投资 Profit capitalized on return of investments 76 本年利润 Current year net income 77 未分配利润 Undistributed profit 78 所有者权益合计 Total owners equity 80 负债及所有者权益总计 TOTAL LIABILITIES AND OWNERS EQUITY 81 附注：NOTES: 1.受托加工材料 Customers materials to be processed _; 2.受托代销商品 Consignme

12、nt-in _; 3.代管商品物资 Goods held for others _; 4.由企业负责的应收票据贴现 Notes receivable discounted with recourse _; 5.租入固定资产 Fixed assets under operating lease _; 6.本年支付的进口环节税金 Current year payment of import taxes _. 企业名称 NAME OF ENTERPRISE 利润表 INCOME STATEMEN T _年度_季度_月份 For the year(or quarter, month) ended(mo

13、nth/date)19_ 会外工 02 表 FORM AFI(INDUSTRIAL)-02 单位：MONETARY UNIT: 项目 行次 本期数 本年累计数 上年同期累计数 ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE 产品销售收入 Sales 1 其中：出口产品销售收入 Including: Export Sales 2 减：销售折扣与折让 Less: Sales discounts and allowances 3 产品销售净额 Net sales 4 减：产品销售税金 Less: S

14、ales tax 5 产品销售成本 Cost of sales 6 其中：出口产品销售成本 Including: Cost of export sales 7 产品销售毛利 Gross profit 8 减：销售费用 Less: Selling expense 9 管理费用 General and administrative expense 10 财务费用 Financial expense 11 其中：利息支出(减利息收入 ) 12 Including：Interest expense(less interest income) 汇兑损失(减汇兑收益 )Exchange loss(less

15、 exchange gain) 13 产品销售利润 Income from main operation 14 加：其他业务利润 Add: Income from other operations 15 营业利润 Operating income 16 加：投资收益 Add: Investment income 17 营业外收入 Non-operating income 18 减：营业外支出 Less: Non-operating expense 19 加：以前年度损益调整 20 Add: Adjustment to prior years income and expense 利润总额 In

16、come before tax 21 减：所得税 Less: Income tax 22 净利润 Net income 23 附注：NOTES: 出口产品销售收入：(1)非人民币货币名称和金额 Export sales: Non-RMB currency(name and amount) 折合记账本位币金额 Translated into recording currency (amount) (2)非人民币货币名称和金额 Non-RMB currency(name and amount) 折合记账本位币金额 Translated into recording currency (amount

17、) (企业名称 NAME OF ENTERPRISE ) 财务状况变动表 STATEMENT OF CHANGES IN FINANCIAL POSITION _年度 For the year ended December 31,19_ 会外工 03 表 FORM AFI(INDUSTRIAL)-03 单位 MONETARY UNIT: 流动资金来源和运用 行次 金额 SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUN T 一、流动资金来源 SOURCES OF WORKING CAPITAL 1.本年净利润 Current y

18、ear net income 1 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital (1)固定资产折旧 Depreciation of fixed assets 2 (2)无形资产及其他资产摊销( 减：其他负债转销)Amortization of intangible assets 3 and other assets(less amortization of other liabilities) (3)固定资产盘亏(减盘盈 )Fixed assets under book amount(less over) 4 (4)处理

19、固定资产损失(减收益 )Loss on disposal of fixed assets(less gain) 5 (5)长期投资溢价摊销(减折价摊销 )Amortization of premium on long-term investments (less amortization of discount) 6 (6)应付公司债折价摊销( 减溢价摊销)Amortization of discount on debentures payable (less amortization of discount) 7 (7)捐赠固定资产支出 Expenditure on donation of

20、fixed assets 8 (8)递延税款 Deferred taxes 9 (9)其他不影响流动资产的费用和损失 10 Other expense & losses not affecting working capital 小计 SUB-TOTAL 12 2.其他来源：Other sources: (1)固定资产清理收入(减清理费用 )Proceeds from disposal of fixed assets (less expense) 13 (2)收回长期投资 Realization of long-term investments 14 (3)减少固定资产 Decrease of

21、 fixed assets 15 (4)减少无形资产 Decrease of intangible assets 16 (5)增加长期借款 Increase of long-term loans 17 (6)发行公司债 Issuance of debentures 18 (7)增加其他负债 Increase of other liabilities 19 (8)增加储备基金和企业发展基金 Increase of reserve fund and enterprise expansion fund 20 (9)增加资本 Increase of capital 21 (10)增加资本公积 Incr

22、ease of capital surplus 22 (11)弥补亏损 Recovery of loss 23 小计 SUB-TOTAL 25 流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 26 二、流动资金运用 APPLICATIONS OF WORKING CAPITAL 1.利润分配 Distribution of profi T(1) 职工奖励及福利基金 Staff and workers bonus and welfare fund 27 (2)储备基金 Reserve fund 28 (3)企业发展基金 Enterprise expansion

23、 fund 29 (4)股利 Dividends 30 (5)利润归还所有者投资 Profit capitalized on return of owners investments 31 (6)利润增资 Profit reinvestments 32 小计 SUB-TOTAL 34 2.其他运用 Other applications: (1)增加固定资产 Increase of fixed assets 35 (2)增加无形资产及其他资产 Increase of intangible assets and other assets 36 (3)增加长期投资 Increase of long-

24、term investments 37 (4)偿还长期借款 Repayment of long-term loans 38 (5)收回公司债 Repayment of company debentures 39 (6)减少其他负债 Decrease of other liabilities 40 (7)归还所有者投资(扣除利润归还所有者投资 )Investments returned to owners 41 (less profit capitalized on return of owners investments) (8)减少资本公积 Decrease of capital surpl

25、us 42 (9)减少储备基金和企业发展基金 Decrease of reseverve fund and enterprise expansion fund 43 小计 SUB-TOTAL 45 流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 46 流动资金增加净额 NET INCREASE OF WORKING CAPITAL 47 流动资金各项目的变动 行次 金额 CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUN T 一、流动资产本年增加数 INCREASE OF CURRENT ASSETS 1

26、.现金 Cash on hand 48 2.银行存款 Cash in bank 49 3.有价证券 Marketable securities 50 4.应收票据 Notes receivable 51 5.应收账款 Accounts receivable 52 减：坏账准备 Less: Provision for bad debts 53 6.预付货款 Advances to suppliers 54 7.其他应付款 Other receivables 55 8.待摊费用 Prepaid expense 56 9.存货 Inventories 57 减：存货变现损失准备 Less: Prov

27、ision for loss on realization of inventories 58 流动资产增加净额 NET INCREASE OF CURRENT ASSETS 61 二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES 1.短期借款 Short term loans 62 2.应付票据 Notes payable 63 3.应付账款 Accounts payable 64 4.应付工资 Accrued payroll 65 5.应交税金 Tax payable 66 6.应付股利 Dividends payable 67 7.预收货款 Adva

28、nces from customers 68 8.其他应付款 Other liabilities 69 9.预提费用 Accrued expense 70 10.职工奖励及福利基金 Staff and workers bonus and welfare fund 71 流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 74 流动资金增加净额 NET INCREASE OF WORKING CAPITAL 75 企业名称 NAME OF ENTERPRISE 利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTR

29、IBUTION _年度 会外工 02 表附表 1 For the year ended December 31,19_ FORM AFI(INDUSTRIAL)-02 Sub.1 单位 MONETARY UNIT: 项目 行次 本年实际 上年实际 ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR 净利润 Net income 1 减：职工奖励及福利基金 Less: Staff and workers bonus and welfare fund 2 储备基金 Reserve fund 3 企业发展基金 Enterprise expansion f

30、und 4 利润转作投资 Profit reinvestments 5 加：年初未分配利润 Add: Undistributed profit at beginning of year 7 已弥补亏损 Recovery of loss 8 可供所有者分配的利润 Profit available for distribution to owners 10 减：已分配股利 Less: Dividends declared 11 其中：中方股利 Including: Chinese dividends 12 外方股利 Foreign dividends 13 利润归还投资 Profit capita

31、lized on return of investments 14 年末未分配利润 Undistributed profit at end of year 15 (企业名称 NAME OF ENTERPRISE) 应交增值税明细表 STATEMENT OF VALUE ADDED TAX PAYABLE _年_月 会外工 01 表附表 6 For the year(or month) ended(month)_ FORM AFI(INDUSTRIAL)-01 Sub.6 单位 MONETARY UNIT: 项目 行次 本月数 本年累计数 ITEMS LINE NO CURRENT MONTH

32、CURRENT YEAR CUMULATIVE AMOUN T 一、应交增值税：VAT payable: 1.年初未抵扣数(用“” 号反映) Amount not yet deducted at beginning of year(Represented by a “”sign) 2.销项税额 VAT on sales 出口退税 VAT refund for exported goods 进项税额转出 Amount transfer out from VAT on purchase 转出多交增值税 Transfer out overpaid VA T3.进项税额 VAT on purchase

33、 已交税金 VAT paid 减免税款 Tax reduced and exempted 出口抵减内销产品应纳税额 VAT payable on domestic sales offset against VAT on purchase for export sales 转出未交增值税 Transfer out unpaid VA T4.期末未抵扣数(用“ ”号反映)Amount not yet deducted at end of period(Represented by a “” sign) 二、未交增值税 VAT unpaid 1.年初未交数(多交数以“ ”号反映)Amount unp

34、aid a T 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 period 4.期末未交数(多交数以“ ”号反映)Amount unpaid at end of period(Amount overpaid represented by a “ ” sign) 各行业特有的项目 (一) 外商投资旅游企业：Tourism Enterprises with Foreign Investmen T 项目 ITEMS 营业收入：Revenues： 客房 Rooms 餐饮 Food and beverage