资产负债表及利润表中英文对照表.xls
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15 应收账款 Accounts receivable 6
16 减：坏账准备 Less: provision for bad debts 7
17 预付货款 Advances to suppliers 8
18 其他应收款 Other receivables 10
19 待摊费用 Prepaid expense 11
39 technology 30
40 其他无形资产 Other intangible assets 31
41 无形资产合计 Total intangible assets 32
42 其他资产：OTHER ASSETS:
43 开办费 Organization expense 33 44 筹建期间汇兑损失 Exchange loss during startup period 34 45 递延投资损失 Deferred loss on investments 35 46 递延税款借项 Deferred tax charges 36 47 其他递延支出 Other deferred expense 37 48 待转销汇兑损失 Unamortized exchange loss 38 49 其他资产合计 Total other assets 40 50 资产总计 TOTAL ASSETS 41 51 负债及所有者权益 52 LIABILITIES AND OWNER’’S EQUITY 53 流动负债：CURRENT LIABILITIES： 54 短期借款 Short-term loans 42 55 应付票据 Notes payable 43 56 应付账款 Accounts payable 44 57 应付工资 Accrued payroll 45 58 应交税金 Taxes payable 46 59 应付股利 Dividends payable 47 60 预收货款 Advances from customers 48 61 其他应付款 Other payables 50 62 预提费用 Accrued expense 51 63 职工奖励及福利基金 Staff and workers’’ bonus and we lfare fund 52 64 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 54 66 流动负债合计 Total current liabilities 55 67 长期负债： LONG-TERM LIABILITIES： 68 长期借款 Long-term loans 56 69 应付公司债 Debentures payable 57 70 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 59 72 长期负债合计 Total long-term liabilities 60 73 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 62 76 递延税款贷项 Deferred tax credits 63 77 其他递延贷项 Other deferred credits 64 78 待转销汇兑收益 Unamortized exchange gain 65 79 其他负债合计 Total other liabilities 66 80 负债合计 Total liabilities 67 81 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_______) 68 85 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_________) 69 87 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________) 70
日期: 2007年8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 SHEET
29 固定资产：FIXED ASSETS:
30 固定资产原价 Fixed assets-cost 21
31 减：累计折旧 Less: Accumulated depreciation 22
32 固定资产净值 Fixed assets-net value 23
33 固定资产清理 Disposal of fixed assets 27
3
_____年_____月_____日 会外工01表
4
As of (month/date)19 FORM AFI(INDUSTRIAL)-01
5
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 PERIOD
34 在建工程：CONSTRUCTION IN PROGRESS:
35 在建工程 Construction in progress 28
36 无形资产：INTANGIBLE ASSETS:
37 场地使用权 Land occupancy right 29
38 工业产权及专有技术 Industry property rights and proprietary
24 其他流动资产 Other current assets 16
25 流动资产合计 Total current assets 17
26 长期投资：LONG-TERM INVESTMENTS:
27 长期投资 Long-term investments 18
28 一年以上的应收款项 Receivables collectible after one year 20
9
────────────────────────────────────────
10 流动资产： CURRENT ASSETS
11 现金 Cash on hand 1
12 银行存款 Cash in bank 2
13 有价证券 Marketable securities 4
14 应收票据 Notes receivable 5
20 存货 Inventories 12
21 减：存货变现损失准备Less: Provision for loss on realization of
22 inventories 13
23 一年内到期的长期投资 Long-term investments maturing within one year 15
15 应收账款 Accounts receivable 6
16 减：坏账准备 Less: provision for bad debts 7
17 预付货款 Advances to suppliers 8
18 其他应收款 Other receivables 10
19 待摊费用 Prepaid expense 11
39 technology 30
40 其他无形资产 Other intangible assets 31
41 无形资产合计 Total intangible assets 32
42 其他资产：OTHER ASSETS:
43 开办费 Organization expense 33 44 筹建期间汇兑损失 Exchange loss during startup period 34 45 递延投资损失 Deferred loss on investments 35 46 递延税款借项 Deferred tax charges 36 47 其他递延支出 Other deferred expense 37 48 待转销汇兑损失 Unamortized exchange loss 38 49 其他资产合计 Total other assets 40 50 资产总计 TOTAL ASSETS 41 51 负债及所有者权益 52 LIABILITIES AND OWNER’’S EQUITY 53 流动负债：CURRENT LIABILITIES： 54 短期借款 Short-term loans 42 55 应付票据 Notes payable 43 56 应付账款 Accounts payable 44 57 应付工资 Accrued payroll 45 58 应交税金 Taxes payable 46 59 应付股利 Dividends payable 47 60 预收货款 Advances from customers 48 61 其他应付款 Other payables 50 62 预提费用 Accrued expense 51 63 职工奖励及福利基金 Staff and workers’’ bonus and we lfare fund 52 64 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 54 66 流动负债合计 Total current liabilities 55 67 长期负债： LONG-TERM LIABILITIES： 68 长期借款 Long-term loans 56 69 应付公司债 Debentures payable 57 70 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 59 72 长期负债合计 Total long-term liabilities 60 73 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 62 76 递延税款贷项 Deferred tax credits 63 77 其他递延贷项 Other deferred credits 64 78 待转销汇兑收益 Unamortized exchange gain 65 79 其他负债合计 Total other liabilities 66 80 负债合计 Total liabilities 67 81 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_______) 68 85 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_________) 69 87 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________) 70
日期: 2007年8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 SHEET
29 固定资产：FIXED ASSETS:
30 固定资产原价 Fixed assets-cost 21
31 减：累计折旧 Less: Accumulated depreciation 22
32 固定资产净值 Fixed assets-net value 23
33 固定资产清理 Disposal of fixed assets 27
3
_____年_____月_____日 会外工01表
4
As of (month/date)19 FORM AFI(INDUSTRIAL)-01
5
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 PERIOD
34 在建工程：CONSTRUCTION IN PROGRESS:
35 在建工程 Construction in progress 28
36 无形资产：INTANGIBLE ASSETS:
37 场地使用权 Land occupancy right 29
38 工业产权及专有技术 Industry property rights and proprietary
24 其他流动资产 Other current assets 16
25 流动资产合计 Total current assets 17
26 长期投资：LONG-TERM INVESTMENTS:
27 长期投资 Long-term investments 18
28 一年以上的应收款项 Receivables collectible after one year 20
9
────────────────────────────────────────
10 流动资产： CURRENT ASSETS
11 现金 Cash on hand 1
12 银行存款 Cash in bank 2
13 有价证券 Marketable securities 4
14 应收票据 Notes receivable 5
20 存货 Inventories 12
21 减：存货变现损失准备Less: Provision for loss on realization of
22 inventories 13
23 一年内到期的长期投资 Long-term investments maturing within one year 15