外企会计资产负债表(英文)样本
完整英文版资产负债表、利润表及现金流量表【中英对照】
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
资产负债表-英文版.xls
13
一年内到期的长期投资 Long-term
investments maturing within one
yeartoriesquar
15
其他流动资产 assetslities
Other current 16
流动资产合计 current assetsg with
Total 17
长期投资: INVESTMENTSliti
资产负债表
BALANCE SHEET
Printed by For the year(or,quarter,month)ended JULY31,1998
资
产
ASSETS
行次 年初数
期末数
负债及所有者权益
LINE AT BEG OF
NO
YEAR
AT END OF YEAR
LIABLITIES AND OWNER'EQUITY
一年以上的应付款项
Payable due after one yearentures p
长期负债合计
Total long term liabilitiesbleear
其他负债:
OTHER LIABILITIESROGR
在建工程 progressliab
Construction in 28
无形资产: ASSETS:ing
预提费用
职工奖励及福利基金 year(o
一年内到期的长期负债 yearinventorie
Accrued expensesaid Staff and worker' bonus and welfare fundhe
Long-term liabilities due within one
会计英语资产负债表-中英文
支付的其他与投资活动相关的现金Payments for other investment activities
投资活动现金流出小计Total cash outflows from investment activities
投资活动产生的现金流量净额Net cash flows from investment activities
资本公积Capital reserve
递延所得税资产Deferred tax
减：库存股Less: Treasury stocks
其他非流动资产Other non-current assets
盈余公积Earnings reserve
非流动资产合计Total Non-current Assets
未分配利润Retained earnings
长期应付款Long term payables
固定资产原值Fixed assets, gross
专项应付款Ear-marked payables
减：累计折旧Less: Accumulated depreciation
预计负债Contingent liabilities
固定资产净值Fixed assets, net
无形资产Intangible assets
负债合计Total Liabilities
开发支出Development costs
所有者权益：Shareholders’ Equity
商誉Goodwill
实收资本(或股本) Paid-in capital
长期待摊费用Expenses for long term amortization
递延所得税负债Deferred tax liabilities
完整英文版资产负债表
完整英文版资产负债表、利润表及现金流量表项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
完整英文版资产负债表.doc
完整英文版资产负债表、利润表及现金流量表资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收账款Accounts receivable其他应收款Other receivables预付账款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories原材料Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a year其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less: Accumulated Depreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less: Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets土地使用权use rights递延资产（长期待摊费用）Deferred assets固定资产修理Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets特准储备物资 Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets 递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付账款Accounts payab1e预收账款Advances from customers应付工资Accrued payroll应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities特准储备资金Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person’s capital国有法人资本State-owned legal person’s capital集体法人资本Collective legal person’s capital个人资本Personal capital外商资本Foreign businessmen’s capital资本公积Capital surplus盈余公积surplus reserve法定盈余公积statutory surplus reserve公益金public welfare fund补充流动资本Supplementary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder’s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses利息支出(减利息收入) Interest expenses (minus interest income)汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years 利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows Statement1.Cash Flows from Operating Activities: cash流量从经营活动01)Cash received from sales of goods or rendering of services所收到的现金从销售货物或提供劳务02)Rental received收到的租金Value added tax on sales received and refunds of value增值税销售额收到退款的价值03)added tax paid增值税缴纳04)Refund of other taxes and levy other than value added tax退回的其他税收和征费以外的增值税07)Other cash received relating to operating activities其他现金收到有关经营活动08)Sub-total of cash inflows分，总现金流入量09)Cash paid for goods and services用现金支付的商品和服务10)Cash paid for operating leases用现金支付经营租赁11)Cash paid to and on behalf of employees用现金支付，并代表员工12)Value added tax on purchases paid增值税购货支付13)Income tax paid所得税的缴纳14)Taxes paid other than value added tax and income tax支付的税款以外的增值税和所得税17)Other cash paid relating to operating activities其他现金支付有关的经营活动18)Sub-total of cash outflows分，总的现金流出19)Net cash flows from operating activities净经营活动的现金流量2.Cash Flows from Investing Activities: cash流向与投资活动20)Cash received from return of investments所收到的现金收回投资21)Cash received from distribution of dividends or profits所收到的现金从分配股利，利润22)Cash received from bond interest income所收到的现金从国债利息收入Net cash received from disposal of fixed assets, intangible现金净额收到的处置固定资产，无形资产23)assets and other long-term assets资产和其他长期资产26)Other cash received relating to investing activities其他收到的现金与投资活动27)Sub-total of cash inflows小计的现金流入量Cash paid to acquire fixed assets, intangible assets用现金支付购建固定资产，无形资产28)and other long-term assets和其他长期资产29)Cash paid to acquire equity investments用现金支付，以获取股权投资30)Cash paid to acquire debt investments用现金支付收购债权投资33)Other cash paid relating to investing activities其他现金支付的有关投资活动34)Sub-total of cash outflows分，总的现金流出35)Net cash flows from investing activities 净现金流量，投资活动产生3.Cash Flows from Financing Activities:流量筹资活动36)Proceeds from issuing shares 的收益，从发行股票37)Proceeds from issuing bonds的收益，由发行债券38)Proceeds from borrowings的收益，由借款41)Other proceeds relating to financing activities其他收益有关的融资活动42)Sub-total of cash inflows小计的现金流入量43)Cash repayments of amounts borrowed的现金偿还债务所支付的44)Cash payments of expenses on any financing activities现金支付的费用，对任何融资活动45)Cash payments for distribution of dividends or profits支付现金，分配股利或利润46)Cash payments of interest expenses以现金支付的利息费用47)Cash payments for finance leases以现金支付，融资租赁48)Cash payments for reduction of registered capital以现金支付，减少注册资本51)Other cash payments relating to financing activities其他现金收支有关的融资活动52)Sub-total of cash outflows分，总的现金流出53)Net cash flows from financing activities的净现金流量从融资活动4.Foreign Exchange Rate Changes on Cash 外汇汇率变动对现金 Increase in Cash and Cash Equivalents 净现金和现金等价物1.Investing and Financing Activities that do not Involve in投资活动和筹资活动，不参与Cash Receipts and Payments现金收款和付款56)Repayment of debts by the transfer of fixed assets偿还债务的转让固定资产57)Repayment of debts by the transfer of investments偿还债务的转移投资58)Investments in the form of fixed assets投资在形成固定资产59)Repayments of debts by the transfer of investories偿还债务的转移库存量2.Reconciliation of Net Profit to Cash Flows from OperatingActivities净利润现金流量从经营活动62)Net profit净利润63)Add provision for bad debt or bad debt written off 补充规定的坏帐或不良债务注销64)Depreciation of fixed assets固定资产折旧65)Amortization of intangible assets无形资产摊销Losses on disposal of fixed assets, intangible assets损失处置固定资产，无形资产66)and other long-term assets (or deduct: gains) 和其他长期资产（或减：收益）67)Losses on scrapping of fixed assets损失固定资产报废68)Financial expenses财务费用69)Losses arising from investments (or deduct: gains) 引起的损失由投资管理（或减：收益）70)Deferred tax credit (or deduct: debit) 税收抵免（或减：借记卡）71)Decrease in inventories (or deduct：increase) 减少存货（或减：增加）72)Decrease in operating receivables (or deduct: increase) 减少经营性应收（或减：增加）73)Increase in operating payables (or deduct: decrease) 增加的经营应付账款（或减：减少）74)Net payment on value added tax (or deduct: net receipts净支付的增值税（或减：收益净额）75)Net cash flows from operating activities净经营活动的现金流量76)cash at the end of the period现金，在此期限结束77)Less: cash at the beginning of the period减：现金期开始78)Plus: cash equivalents at the end of the period加：现金等价物在此期限结束79)Less: cash equivalents at the beginning of the period减：现金等价物期开始。
资产负债表英文版
Loans to other banks
4
Deposit taking and Deposit taking of interbank
68
Trading Financial Assets
5
Borrowing funds
69
Notes receivable
6
Trading Financial Liabilities
98
Liquidation of fixed assets
35
Among which Specificallyauthorized reserve funds
99
Productive Biological Assets
36
Total sum of non-current liabilities
100
86
Financial Assets Available forSale
23
Acting underwriting securities
87
Held-to-maturity Investment
24
One year to maturity non-current liabilities
88
Long-term Account Receivable
Balance Sheet
The financial statement of the company01
Name of enterprise:December 31, 2010Monetary unit: Yuan
Item
Line No.
Amount at the end
Amount at the beginning
资产负债表英文版
62
The interests of minority shareholders
126
63
Total owner's equity
127
Total assets
64
Total check for Liabilities and owner's equity
128
Profit Sheet
Name of enterprise:
Financial statement of the company 01
Monetary unit: Yuan
Item
Line No.
Amount of Current Period
Amount of Last Period
Item
Line No.
Amount of Current Period
Amount of Last Period
17
Deduct: Income tax expenses
45
Amortized Reinsurance Expenditures
18
V. Net profit (the net loss is expressed with "-")
46
Business taxes and surcharges
19
83
Total current assets
20
Dividend payable for reinsurance
84
Non-current Assets
21
Reserve fund for insurance contract
85
Loans and advances
英文版资产负债表 附公式
67
内部往来
Inter-company
资本公积
Capital surplus
68
储备基金
Reserve fund
70
企业发展基金
Enterprise expansion fund
71
利润归还投资 Profit capitalised on return of
investments
72
本年利润
Current year net income
40
有价证券
Marketable securities
4
应收帐款
Accounts receivable (50)
5
应付工资
Accrued payroll (130)
41
应交税金
Taxes payable (60)
42
减： 坏帐准备 Less: provision for bad debts
6
应付股利
Fixed assets-net value
20
0.00
长期借款
Long-term loans
52
应付公司债 应付公司债溢价
( D折e价ben)Pturreemsipuamya(bdleiscount ) on
53
debentures payable
54
一年以上的应付款项
Payables due after
73
未分配利润
Undistributed profit
74
其他资产合计 资产总计
Total other assets TOTAL ASSETS
37
0.00
0.00 所有者权益合计
资产负债表_模板一(中英对照)
其中：公益金
Including: public welfare fund
64
无形资产（土地使用权）
Intangible assets (Land-use right)
30
未分配利润
Re产
Deferred assets
31
所有者权益合计
Total owner's equity
26
实收资本
Paid-in capital
61
待处理固定资产净损失
Unsettled G/L on fixed assets
27
资本公积
Capital reserves
62
固定资产合计
Total fixed assets
28
盈余公积
Surplus reserves
63
无形及递延资产：
Intangible assets & Deferred assets
41
应收账款净额
Net Account receivable
7
应付工资
Wages payable
42
预付账款
Accounts prepaid
8
应付福利费
Welfare payable
43
其他应收款
Other receivables
9
未交税金
Taxunpaid
44
存货
Inventories
10
未付利润
66
无形及递延资产合计
Total intangible assets & deferred assets
32
67
其他资产：
Other assets:
外企会计资产负债表(英文)样本
A 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 LIABILITIES Current Liabilities Accounts Payable Import Duty Clearing Bank Loan - Current Portion Bank Advances Credit Card Payable Corporate Taxes payable Vacation payable EI Payable CPP Payable Federal Income Tax Payable Total Receiver General WCB Payable Deduction A Payable Deduction B payable Deduction C Payable Deduction D Payable Deduction E Payable GST Charged on Sales GST Charged on Sales - Rate 2 GST Paid on Purchases GST Payroll Deductions GST Adjustments ITC Adjustments GST Owing (Refund) Total Current liabilities Long Term liabilities Bank Loans Mortgage Payable Loans from Owners Total Long Term liabilities TOTAL LIABILITIES EQUITY Equity total Invest Retained Earnings - Previous Year Current Earnings Total Owners Equity
资产负债表英文版
Liquidation of fixed assets
35
Among which Specifically authorized reserve funds
99
Productive Biological Assets
36
Total sum of non-current liabilities
100
25
Other current liabilities
89
Long-term equity investment
26
Total current liabilities
90
Investment Real Estate
27
Non-current liabilities:
91
Original value of fixed assets
31
Special accounts payable
95
Net fixed assets
32
Estimated liabilities
96
Project under construction
33
Deferred Income Tax Liabilities
97
Project material
34
Other non-Current liabilities
125
62
The interests of minority shareholders
126
63
Total owner's equity
127
Total assets
64
Total check for Liabilities and owner's equity
会计英语资产负债表-中英文
交易性金融负债MarketableSecurities (liabilities)
Cash +500
Marketable securities -500
Marketable securities +500 (repo contract)
长期应付款Long term payables
固定资产原值Fixed assets, gross
专项应付款Ear-marked payables
减：累计折旧Less: Accumulated depreciation
预计负债Contingent liabilities
固定资产净值Fixed assets, net
三、筹资活动产生的现金流量Cash flows from financing activities
吸收投资收到的现金Capital contributionsfrom investors
取得借款收到的现金Proceeds from interest-bearing loans (borrowings)
预收账款Advances from customers
应收账款净额Accounts receivables, net
应付职工薪酬Salary payables
预付账款Prepaid expenses(prepayments)
应交税费Tax payables
其他应收款Other receivables
收到的其他与投资活动相关的现金Cash received from other investment activities
投资活动现金流入小计Total cash inflows from investment activities
资产负债表中英文表(doc 8页)
资产负债表中英文表(doc 8页)资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials 无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
资产负债表（中英对照完整版）
资产负债表（中英对照完整版）日期:2028年3月外商投资工业企业会计报表Financial Statements for Industrial Enterprises with Foreign Investment━━━━━━━━━━━━━━━━1 (企业名称 NAME OF ENTERPRISE)2 资产负债表 BALANCE SHEET3 _____年_____月_____日 会外工01表4 As of (month/date)19 FORM AFI(INDUSTRIAL)-015 单位 MONETARY UNIT:6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━7 资 产 行次 年初数 期末数8 ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD9 ────────────────────────────────────────10 流动资产： CURRENT ASSETS11 现金 Cash on hand 112 银行存款 Cash in bank 213 有价证券 Marketable securities 414 应收票据 Notes receivable 515 应收账款 Accounts receivable 616 减：坏账准备 Less: provision for bad debts 717 预付货款 Advances to suppliers 818 其他应收款 Other receivables 1019 待摊费用 Prepaid expense 1120 存货 Inventories 1221 减：存货变现损失准备Less: Provision for loss on realization of 22 inventories 1323 一年内到期的长期投资 Long-term investments maturing within one year 1524 其他流动资产 Other current assets 1625 流动资产合计 Total current assets 1726 长期投资：LONG-TERM INVESTMENTS:27 长期投资 Long-term investments 1828 一年以上的应收款项 Receivables collectible after one year 2029 固定资产：FIXED ASSETS:30 固定资产原价 Fixed assets-cost 2131 减：累计折旧 Less: Accumulated depreciation 2232 固定资产净值 Fixed assets-net value 2333 固定资产清理 Disposal of fixed assets 2734 在建工程：CONSTRUCTION IN PROGRESS:35 在建工程 Construction in progress 2836 无形资产：INTANGIBLE ASSETS:37 场地使用权 Land occupancy right 2938 工业产权及专有技术 Industry property rights and proprietary39 technology 3040 其他无形资产 Other intangible assets 3141 无形资产合计 Total intangible assets 3242 其他资产：OTHER ASSETS:43 开办费 Organization expense 3344 筹建期间汇兑损失 Exchange loss during startup period 3445 递延投资损失 Deferred loss on investments 3546 递延税款借项 Deferred tax charges 3647 其他递延支出 Other deferred expense 3748 待转销汇兑损失 Unamortized exchange loss 3849 其他资产合计 Total other assets 4050 资产总计 TOTAL ASSETS 4151 负债及所有者权益52 LIABILITIES AND OWNER’’S EQUITY53 流动负债：CURRENT LIABILITIES：54 短期借款 Short-term loans 4255 应付票据 Notes payable 4356 应付账款 Accounts payable 4457 应付工资 Accrued payroll 4558 应交税金 Taxes payable 4659 应付股利 Dividends payable 4760 预收货款 Advances from customers 4861 其他应付款 Other payables 5062 预提费用 Accrued expense 5163 职工奖励及福利基金Staff and workers’’ bonus and we lfare fund5264 一年内到期的长期负债 Long-term liabilities due within one year 53 65 其他流动负债 Other current liabilities 5466 流动负债合计 Total current liabilities 5567 长期负债： LONG-TERM LIABILITIES ：68 长期借款 Long-term loans 5669 应付公司债 Debentures payable 5770 应付公司债溢价(折价) Premium (discount)on debentures payable 58 71 一年以上的应付款项 Payables due after one year 5972 长期负债合计 Total long-term liabilities 6073 其他负债：OTHER LIABILITIES ：74 筹建期间汇兑收益 Exchange gain during start-up period 61 75 递延投资收益 Deferred gain on investments 6276 递延税款贷项 Deferred tax credits 6377 其他递延贷项 Other deferred credits 6478 待转销汇兑收益 Unamortized exchange gain 6579 其他负债合计 Total other liabilities 6680 负债合计 Total liabilities 6781 所有者权益：OWNER’’S EQUITY：82 资本总额(货币名称及金额______)83 Registered capital(currency and amount________)84 实收资本(非人民币货币资本期末金额_______) 6885 Paid-in capital(amount of non-RMB currency at end of period_________)86 其中：中方投资(非人民币货币资本期末金额_________) 6987 Including: Chinese investments (amount of non-RBM currency at end 88 of period______)89 外方投资( 非人民币货币资本期末金额________) 7090 Foreign investments (amount of non-RMB currency at end of period______)91 减：已归还投资 Less: Investments returned 7192 资本公积 Capital surplus 7293 储备基金 Reserve fund 7494 企业发展基金 Enterprise expansion fund 7595 利润归还投资 Profit capitalized on return of investments 76 96 本年利润 Current year net income 7797 未分配利润 Undistributed profit 7898 所有者权益合计Total owner’’s equity 8099 负债及所有者权益总计TOTAL LIABILITIES AND OWNER’’S EQUITY 8110 0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━101附注：NOTES:1021.受托加工材料Customers’’ materials to be processed ______; 1032.受托代销商品 Consignment-in ______;1043.代管商品物资 Goods held for others ______;10 5 4.由企业负责的应收票据贴现Notes receivable discounted with recourse ________;1065.租入固定资产 Fixed assets under operating lease ________;10 7 6.本年支付的进口环节税金Current year payment of import taxes ________.108109━━━━━━━━━━━━━━━━━━━━11企业名称 NAME OF ENTERPRISE111利润表 INCOME STATEMENT112_____年度_____季度_____月份113For the year(or quarter, month) ended(month/date)19________ 114会外工02表 FORM AFI(INDUSTRIAL)-02115单位：MONETARY UNIT:11 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━117项目行次本期数本年累计数上年同期累计数11 8 ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE11 9 ────────────────────────────────────────12产品销售收入 Sales 1121其中：出口产品销售收入 Including: Export Sales 2122减：销售折扣与折让 Less: Sales discounts and allowances 3 123产品销售净额 Net sales 4124减：产品销售税金 Less: Sales tax 5125产品销售成本 Cost of sales 6126其中：出口产品销售成本 Including: Cost of export sales 7 127产品销售毛利Gross profit 8128减：销售费用 Less: Selling expense 9129管理费用 General and administrative expense 1013财务费用 Financial expense 11131其中：利息支出(减利息收入) 12132Including：Interest expense(less interest income)133汇兑损失(减汇兑收益)Exchange loss(less exchange gain) 13 134产品销售利润 Income from main operation 14135加：其他业务利润 Add: Income from other operations 15136营业利润Operating income 16137加：投资收益 Add: Investment income 17138营业外收入 Non-operating income 18139减：营业外支出 Less: Non-operating expense 1914加：以前年度损益调整 20141Add: Adjustment to prior year’’s income and expense 142利润总额 Income before tax 21143减：所得税 Less: Income tax 22144净利润 Net income 2314 5 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━146附注：NOTES:147出口产品销售收入：(1)非人民币货币名称和金额148Export sales: Non-RMB currency(name and amount)149折合记账本位币金额15Translated into recording currency (amount)151(2)非人民币货币名称和金额152Non-RMB currency(name and amount)153折合记账本位币金额154Translated into recording currency (amount)155━━━━━━━━━━━━━━━━━━156(企业名称 NAME OF ENTERPRISE )157财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION 158_______年度159For the year ended December 31,19________ 16会外工03表161FORM AFI(INDUSTRIAL)-03162单位 MONETARY UNIT:16 3 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━164流动资金来源和运用行次金额165SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT16 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━167一、流动资金来源 SOURCES OF WORKING CAPITAL 1681.本年净利润Current year net income 116 9 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital17(1)固定资产折旧Depreciation of fixed assets 217 1 (2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3172and other assets(less amortization of other liabilities)173(3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 417 4 (4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 517 5 (5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term176investments (less amortization of discount) 617 7 (6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures178payable (less amortization of discount) 7179(7)捐赠固定资产支出 Expenditure on donation of fixed assets 8 18(8)递延税款 Deferred taxes 9181(9)其他不影响流动资产的费用和损失 10182Other expense & losses not affecting working capital183小计 SUB-TOTAL 121842.其他来源：Other sources:18 5 (1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets186(less expense) 13187(2)收回长期投资Realization of long-term investments 14188(3)减少固定资产Decrease of fixed assets 15189(4)减少无形资产 Decrease of intangible assets 1619(5)增加长期借款Increase of long-term loans 17191(6)发行公司债 Issuance of debentures 18192(7)增加其他负债 Increase of other liabilities 19193(8)增加储备基金和企业发展基金 Increase of reserve fund and 194enterprise expansion fund 20195(9)增加资本 Increase of capital 21196(10)增加资本公积 Increase of capital surplus 22197(11)弥补亏损 Recovery of loss 23198小计 SUB-TOTAL 25199流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 26 20二、流动资金运用 APPLICATIONS OF WORKING CAPITAL2011.利润分配 Distribution of profit20 2 (1)职工奖励及福利基金Staff and workers’’ bonus and welfare fund 27203(2)储备基金 Reserve fund 28204(3)企业发展基金 Enterprise expansion fund 29 205(4)股利 Dividends 3020 6 (5)利润归还所有者投资Profit capitalized on return of owner’’s investments 31207(6)利润增资 Profit reinvestments 32208小计 SUB-TOTAL 342092.其他运用 Other applications:21(1)增加固定资产 Increase of fixed assets 3521 1 (2)增加无形资产及其他资产 Increase of intangible assets and other assets 36212(3)增加长期投资 Increase of long-term investments 37 213(4)偿还长期借款 Repayment of long-term loans 38214(5)收回公司债 Repayment of company debentures 39215(6)减少其他负债 Decrease of other liabilities 4021 6 (7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41217(less profit capitalized on return of owner’’s investments) 218(8)减少资本公积 Decrease of capital surplus 42219(9)减少储备基金和企业发展基金 Decrease of reseverve fund and 22enterprise expansion fund 43221小计 SUB-TOTAL 45222流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 46223流动资金增加净额 NET INCREASE OF WORKING CAPITAL 4722 4 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━22 5 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━226流动资金各项目的变动行次金额227CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT22 8 ────────────────────────────────────────229一、流动资产本年增加数 INCREASE OF CURRENT ASSETS 231.现金 Cash on hand 482312.银行存款 Cash in bank 492323.有价证券 Marketable securities 502334.应收票据 Notes receivable 512345.应收账款 Accounts receivable 52235减：坏账准备Less: Provision for bad debts 532366.预付货款 Advances to suppliers 542377.其他应付款Other receivables 552388.待摊费用 Prepaid expense 562399.存货 Inventories 5724减：存货变现损失准备 Less: Provision for loss on realization of 241inventories 58242流动资产增加净额 NET INCREASE OF CURRENT ASSETS 61243二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES2441.短期借款 Short term loans 622452.应付票据 Notes payable 632463.应付账款 Accounts payable 642474.应付工资 Accrued payroll 652485.应交税金 Tax payable 662496.应付股利 Dividends payable 67257.预收货款 Advances from customers 682518.其他应付款Other liabilities 692529.预提费用 Accrued expense 7025 3 10.职工奖励及福利基金Staff and workers’’ bonus and welfare fund 71254流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 74 255流动资金增加净额 NET INCREASE OF WORKING CAPITAL 7525 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━257━━━━━━━━━━━━━━━━258企业名称 NAME OF ENTERPRISE259利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION 26________年度261会外工02表附表126 2 For the year ended December 31,19______ FORM AFI(INDUSTRIAL)-02 Sub.1263单位 MONETARY UNIT:26 4 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━265项目行次本年实际上年实际266ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR26 7 ────────────────────────────────────────268净利润 Net income 126 9 减：职工奖励及福利基金Less: Staff and workers’’ bonus and welfare27fund 2271储备基金 Reserve fund 3272企业发展基金 Enterprise expansion fund 4 273利润转作投资 Profit reinvestments 527 4 加：年初未分配利润 Add: Undistributed profit at beginning of year 7275已弥补亏损 Recovery of loss 827 6 可供所有者分配的利润Profit available for distribution to owners 10277减：已分配股利 Less: Dividends declared 11278其中：中方股利 Including: Chinese dividends 12279外方股利 Foreign dividends 1328利润归还投资 Profit capitalized on return of investments 14 281年末未分配利润 Undistributed profit at end of year 1528 2 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━283━━━━━━━━━━━━━━━━━━284(企业名称 NAME OF ENTERPRISE)285应交增值税明细表286STATEMENT OF VALUE ADDED TAX PAYABLE 287______年_____月288会外工01表附表628 9 For the year(or month) ended (month)______ FORM AFI (INDUSTRIAL)-01 Sub.629单位 MONETARY UNIT:29 1 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━292项目行次本月数本年累计数293ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT29 4 ────────────────────────────────────────295一、应交增值税：VAT payable: 2961.年初未抵扣数(用“－”号反映)29 7 Amount not yet deducted at beginning of year (Represented by a “－”sign)2982.销项税额 VAT on sales299出口退税 VAT refund for exported goods30进项税额转出 Amount transfer out from301VAT on purchase302转出多交增值税 Transfer out overpaid VAT3033.进项税额 VAT on purchase304已交税金VAT paid305减免税款Tax reduced and exempted306出口抵减内销产品应纳税额 VAT payable on307domestic sales offset against VAT on purchase for export sales 308转出未交增值税 Transfer out unpaid VAT30 9 4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period (Represented by a “－”31sign)311二、未交增值税VAT unpaid31 2 1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year (Amount overpaid represented by a “－” sign)31 3 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)3143.本期已交数 Amount paid at current period31 5 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)31 6 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━317各行业特有的项目318(一)外商投资旅游企业：Tourism Enterprises with Foreign319Investment32 0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━321项目 ITEMS32 2 ────────────────────────────────────────323营业收入：Revenues：324客房 Rooms325餐饮 Food and beverage326公寓 Apartments327写字楼 Office building328商场 Department store329其他 Other33营业收入合计 Total revenues 331营业税金 Sales tax332客房 Rooms333餐饮 Food and beverage334公寓 Apartments335写字楼 Office building336商场 Department store337其他 Other338营业税金合计 Total sales tax33营业成本：Operating cost:934餐饮成本 Food and beverage cost34商品成本 Merchandise cost134其他成本 Other cost234营业成本合计 Total operating cost334工资及福利：Salaries, wages and employee benefits434客房 Rooms534餐饮 Food and beverage634公寓 Apartments734写字楼 Office building834商场 Department store935其他 Other35工资及福利合计 Total salaries, wages and employee benefits 135营业费用： Operating expense:235客房 Rooms335餐饮 Food and beverage435公寓 Apartments535写字楼 Office building635商场 Department store735其他 Other835营业费用合计 Total operating expense936营业毛利：Gross Operating Profit by Department：36客房 Rooms136餐饮 Food and beverage236公寓 Apartments336写字楼 Office building436商场 Department store536其他 Other636各营业部门营业毛利合计 Total Gross Operating Profit by Department 736不分配费用：Unallocated expense：836工资及福利：Salaries, wages and employee benefits:937行政管理 Administrative and general37市场推广 Marketing137能源维修 Energy and maintenance cost237工资及福利合计 Total salaries, wages and employee benefits337行政管理及公共费用：Ａ&Ｇ and public expense437行政管理 Administrative and general537市场推广 Marketing637能源维修 Energy and maintenance cost737行政管理及公共费用合计 Total A&G and public expense8379不分配费用合计 Total Unallocated expense 38营业毛利 Gross Operation Profit381非经营费用 Fixed charges382营业利润 Operating income383加：投资收益 Add: Investment income384营业外收入 Non-operating revenues385减：营业外支出 Less: Non-operating expense38 6 加：以前年度损益调整Add: Adjustment of prior year’’s income and expense387利润总额 Income before tax 388减：所得税 Income tax389净利润 Net income39 0 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━391会外旅02表 FORM AFT(Tourism)-0239 2 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━393本期实际Current period’’s actual 394本期预算Current period’’s plan 395上年同期 Same period last year396本年累计 current year cumulative 397上年累计 Last year cumulative398百分比% Percentage %399委托银行收款 Collections entrusted to the bank40预付定金 Prepaid deposit401预收定金 Deposit received in advance402应付工资及福利 Accrued Payroll and employee benefits40 3 (二)外商投资施工企业：Construction Enterprises with Foreign Investment4041.固定资产及临时设施 Fixed assets and temporary installation 4052.临时设施 Temporary installation4063.临时设施摊销 Amortization of temporary installation4074.临时设施净值 Net value of temporary installation4085.临时设施清理 Disposal of temporary installation4096.专项工程 Specific construction project417.工程结算收入 Revenues4118.工程结算税金 Sales tax4129.工程结算成本 Cost of sales41310.工程结算毛利 Gross profit41411.工程结算利润 Income from main operation41512.会外施01表 FORM AFC(Construction)-0141 6 (三)外商投资商品流通企业Commercial Enterprises with Foreign Investment:4171.商品销售收入 Sales4182.商品销售收入净额 Net sales4193.商品销售成本 Cost of sales424.进货费用 Purchase expense4215.商品销售毛利 Gross profit4226.代购代销收入 Income from purchase and sales commission 4237.主营业务毛利 Gross profit from main operation4248.销货费用 Selling expense4259.主营业务利润 Income from main operation42610.会外商01表 FORM AFC(Commercial)-0142 7 (四)外商投资房地产企业Real Estate Enterprises with Foreign Investment：4281.在建开发产品 Work in progress4292.递延出租收入 Deferred rental income433.经营收入 Revenues4314.经营税金 Sales tax4325.经营成本 Operating cost4336.经营毛利 Gross profit4347.经营利润 Income from main operation4358.非人民币货币经营收入 Non-RMB revenues4369.会外房01表 FORM AFR(Real Estate)-01437(五)外商投资租赁企业 Lease Enterprises with Foreign Investment：4381.预付租赁资产款 Advances to lessor4392.低值易耗品：Low-value consumables443.一年内到期的长期投资及长期应收款441Long-term investments and receivables maturing within one year 4424.应收租赁款 Lease payment receivables4435.未实现租赁收益 Unearned lease income4446.应收转租赁款 Sub-lease payment receivables4457.逾期未收租赁款 Lease payment receivables past due44 6 8.长期投资及长期应收款合计Total long-term investments and long-term receivables4479.经营租赁资产 Assets under operating lease44810.经营租赁资产原价 Original cost of assets under operating lease 44911.经营租赁资产折旧 Depreciation of assets under operating lease 4512.经营租赁资产净值 Net value of assets under operating lease45113.租赁保证金 Deposit from lessee45214.应付转租赁租金 Sub-lease payment payables to lessor45315.营业收入 Revenues45416.利息收入 Interest revenues45517.手续费收入 Service fee revenues45618.营业税金 Sales tax45719.营业支出 Operating expenditure45820.利息支出 Interest expense45921.营业毛利 Gross profit4622.非人民币货币营业收入 Non-RMB operating income 46123.会外租01表 FORM AFL(Lease)-0146 2 (六)外商投资交通企业：Transportation Enterprises with Foreign Investment：4631.主营业务收入 Revenues4642.营业税金 Sales tax4653.营业成本 Operating cost4664.主营业务毛利 Gross profit4675.主营业务利润 Income from main operation4686.会外交01表 FORM AFT(Transportation)-01469(七)外商投资银行：Banks with Foreign Investment：471.现金及银行存款 Cash on hand and cash in bank4712.贵金属 Precious metal4723.存放中央银行款项 Deposits and required reserve in central bank 4734.存放同业款项 Deposits in other banks4745.存放联行款项 Deposits in correspondent banks4756.拆出资金 Loans to other banks4767.短期贷款 Short-term loans47 7 8.进出口押汇 Acceptance of draft under letter of credit for imports and exports4789.应收利息 Interest receivable47910.坏账准备 Bad debt provision for interest receivable4811.贴现 Discount48112.中长期贷款 Medium or long-term loans48213.逾期贷款 Past due loans48314.贷款呆账准备 Bad debt provision for loan principals48415.短期存款 Short-term deposits48516.短期储蓄存款 Short-term savings deposits48617.向中央银行借款 Borrowings from central bank48718.同业存放款项 Deposit from other banks48819.联行存放款项 Deposit from correspondent banks48920.拆入资金 Loans from other banks4921.应解汇款 Amounts payable on wire transfers received49122.发行短期债券 Issuance of short-term debentures payable 49223.长期存款 Long-term deposits49324.长期储蓄存款 Long-term savings deposits49425.保证金 Margin(held by bank in financial transactions) 49526.发行长期债券 Issuance of long-term debentures payable 49627.营业收入 Revenues49728.利息收入 Interest revenues49 8 29.金融企业往来收入Revenues from transactions with financial institutions49930.手续费收入 Service fee revenues5031.其他营业收入 Other operating revenues 50132.营业支出 Operating expenditure50233.利息支出 Interest expense50 3 34.金融企业往来支出Expense from transactions with financial institutions50435.手续费支出 Service fee expense50536.营业费用 Operating expense50637.其他营业支出 Other operating expenditure 50738.营业税金 Sales tax50839.会外银01表 FORM AFB(Bank)-0150 9 (八)外商投资农业企业Agricultural Enterprises with Foreign Investment：511.会外农01表 FORM AFA(Agriculture)-01511(九)外商投资服务企业 Service Enterprises with Foreign Investment：5121.营业收入 Revenues5132.营业税金 Sales tax5143.营业成本 Operating cost5154.营业费用 Operating expense5165.营业毛利 Gross profit5176.会外服01表 FORM AFS(Service)-01。
资产负债表中英文-模版
会外工01表 FORM AJ-01 年初数 ATBEG OF YEAR 单位：元 MONETAY UNIT:RMB 期末数 ATEND OF YEAR
无形资产 Intangible assets 其中:土地使用权 Including and use rights 递延资产（长期待摊费用）Deferred assets 其中:固定资产修理 Including:Fixed assets repair 固定资产改良支出 Improvement expenditure of fixed assets 其他长期资产 Other long term assets 其中:特准储备物资 Among it:Specially approved reserving materials 无形及其他资产合计 Total intangible assets and other assets 递延税款借项 Deferred assets debits 资 产 总 计 Total Assets
编制单位：XXXX
PREPARED BY:XXXX 项目 货币资金 Cash 短期投资 Short term investments 应收票据 Notes receivable 应收股利 Dividend receivable 应收利息 Interest receivable 应收帐款 Accounts receivable 其他应收款 Other receivables 预付帐款 Accounts prepaid 期货保证金 Future guarantee 应收补贴款 Allowance receivable 应收出口退税 Export drawback receivable 存货 Inventories 其中：原材料 Including:Raw materials 产成品(库存商品) Finished goods 待摊费用 Prepaid and deferred expenses 待处理流动资产净损失 Unsettled G/L on current assets 一年内到期的长期债权投资 Long-term debenture investment falling due in a yaear 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资： Long-term investment： 其中:长期股权投资 Including long term equity investment 长期债权投资 Long term securities investment *合并价差 Incorporating price difference 长期投资合计 Total long-term investment 固定资产原价 Fixed assets-cost 减：累计折旧 Less:Accumulated Dpreciation 固定资产净值 Fixed assets-net value 减：固定资产减值准备 Less:Impairment of fixed assets 固定资产净额 Net value of fixed assets 固定资产清理 Disposal of fixed assets 工程物资 Project material 在建工程 Construction in Progress 待处理固定资产净损失 Unsettled G/L on fixed assets 固定资产合计 Total tangible assets ITEM 年初数 ATBEG OF YEAR
完整英文版资产负债表、
个人资本 Personal capital
外商资本 Foreign businessmen"s capital
资本公积 Capital surplus
盈余公积 surplus reserve
应收利息 Interest receivable
应收帐款 Accounts receivable
其他应收款 Other receivables
预付帐款 Accounts prepaid
期货保证金 Future guarantee
应收补贴款 Allowance receivable
11)Cash paid to and on behalf of employees
12)Value added tax on purchases paid
13)Income tax paid
14)Taxes paid other than value added tax and income tax
无形资产 Intangible assets
其中:土地使用权 Including and use rights
递延资产（长期待摊费用）Deferred assets
其中:固定资产修理 Including:Fixed assets repair
固定资产改良支出 Improvement expenditure of fixed assets
长期借款 Long-term loans payable
应付债券 Bonds payable
长期应付款 long-term accounts payable
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80,000.00 (0.00) (6,174.00) 73,826.00
A 91 TOTAL EQUITY 92 93 LIABILITIES AND EQUITY 94 95 96 97 Generated On: 8/25/2013
B
C 73,826.00 __________ 73,826.00 ==========
D
E 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44
E 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90
E 91 92 93 94 95 96 97
A 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 LIABILITIES Current Liabilities Accounts Payable Import Duty Clearing Bank Loan - Current Portion Bank Advances Credit Card Payable Corporate Taxes payable Vacation payable EI Payable CPP Payable Federal Income Tax Payable Total Receiver General WCB Payable Deduction A Payable Deduction B payable Deduction C Payable Deduction D Payable Deduction E Payable GST Charged on Sales GST Charged on Sales - Rate 2 GST Paid on Purchases GST Payroll Deductions GST Adjustments ITC Adjustments GST Owing (Refund) Total Current liabilities Long Term liabilities Bank Loans Mortgage Payable Loans from Owners Total Long Term liabilities TOTAL LIABILITIES EQUITY Equity total Invest Retained Earnings - Previous Year Current Earnings Total Owners EqD
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 __________
B
C
D
0.00 0.00 0.00 72,139.00 72,139.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 72,139.00
0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00
0.00 0.00 1,687.00 1,687.00 73,826.00