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比表

外商投资企业会计报表项目中英文对比表(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)19FORM AFI(INDUSTRIAL)-01

单位MONETARY UNIT:

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

资产行次年初数期末数

ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD

────────────────────────────────────────

流淌资产： 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：坏账预备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：存货变现损失预备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

其他流淌资产Other current assets 16

流淌资产合计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：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 rights 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

待转销汇兑损失Unamortized exchange loss 38

其他资产合计Total other assets