外商投资企业会计报表项目中英文版

合集下载

外资企业会计报表(xls文档)

缴纳的场地使用费(海域使用金) Paid land ues right fee(use maritime space fee)
会外年通04表单位：元行次 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 45 46 47 48 49 上年数本年数
缴纳的土地出让金 Paied transfer land fee 实际工资总额 Total actual salaries 其中：外方职工实际工资总额 Actual foreign employees' salaries 全年平均职工人数 Annual average staff number 其中：外方职工人数 Foreign employees number 年初外汇结余(美元) Foreign exchange in the beginning (US$) 本年外汇收入(美元) Foreign exchange income annually (US$) 本年外汇支出(美元) Foreign exchange expenditure annually (US$) 年末外汇结余(美元) Foreign exchange in the end (US$) 年初应收账款 Accounts receivable at the beginning of year 年初存货 Inventory at the begining of year 年初所有者权益 Owner's quuity at the begining of year
Hale Waihona Puke 财务指标补充资料表MAIN INDEX SUPPLEMENT INFORMATION

外资企业中英文会计报表范本

Printed by
For the
year(or,quarter,month)ended JULY31,1998
行
资
产
ASSETS
L次INEN
O
流动资产
CURRENT ASSETS EQUI现金Cash on handIT
1
银行存款
Cash in bankloan
2
有价债券
Marketable securities
短期借款
Short term loansS
应付票据
Notes payableansS
应付帐款
Accounts payableties
应付工资
Accrued payrolletie
应交税金
Taxes payablevabl
应付股利
Dividends payablebad
预收货款
Advances from customersbts
payab一l年ee以ar上to的ri应e 付款项
Payable due after one yearentures 58
p 长期负债合计
Total long term
59
liabilitiesbleear
60
其他负筹债建:期间汇兑收益 OTHERExLcIhAaBnIgLeITgIaEiSnROdGuRring start-up
perio递d延sb投le资ea收rt益
Deferred gain on
61
investmentsperiod
62
递延税款贷项
Deferred taxes creditstment
63
其他递延贷项
Other deferred creditd pate

外资企业中英文会计报表范本

流动负债: CURRENT LIABILITIES 短期借款 Short term loansS 42 应付票据 Notes payableansS 43 应付帐款 Accounts payableties 44 应付工资 Accrued payrolletie 45 应交税金 Taxes payablevabl 46 应付股利 Dividends payablebad 47 预收货款 Advances from customersbts 48 其他应付款 Other payablesesust 50 预提费用 Accrued expensesaid 51 职工奖励及福利基金 Staff and worker' bonus and welfare 52 fundhe year(o 一年内到期的长期负债 Long-term liabilities due within one yearinventorie 53 其他流动负债 Other current liabilitiesg with 54 流动负债合计长期负债: 长期借款应付公司债应付公司溢价(折价) 一年以上的应付款项长期负债合计 Total current liabilitiesg with 55 LONG-TERM LIABILITIESliti Long-term loansment 56 Debentures payablee aft 57 Premium (discount) on debentures payableeartorie 58 Payable due after one yearentures p9 5 Total long term liabilitiesbleear 60
附注：Notes：1.受托加工材料Customer' materials to be processed____;2.受托代销商品Consignment 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____.d for others____;

外商投资企业会计报表项目中英文对照表（供参考）

外商投资企业会计报表项目中英文对照表（供参考）附件２：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 withForeign Investment━━━━━━━━━━━━━━━━(企业名称 NAME OF ENTERPRISE)资产负债表 BALANCE SHEET_____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 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：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 40资产总计 TOTAL ASSETS 41负债及所有者权益LIABILITIES AND OWNER'S 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 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-term 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 Deferred 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：OWNER'S 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_______) 68Paid-in capital(amount of non-RMB currency at end of period_________) 其中：中方投资(非人民币货币资本期末金额_________) 69Including: Chinese investments (amount of non-RBM currency at endof period______)外方投资( 非人民币货币资本期末金额________) 70Foreign 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 Enterprise 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 T otal owner's equity 80负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY 81━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━附注：NOTES:1.受托加工材料 Customers' materials to be processed ______;2.受托代销商品 Consignment-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 importtaxes ________.━━━━━━━━━━━━━━━━━━━━企业名称 NAME OF ENTERPRISE利润表 INCOME STATEMENT_____年度_____季度_____月份For the year(or quarter, month) ended(month/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: Sales 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) 12Including：Interest expense(less interest income)汇兑损失(减汇兑收益)Exchange loss(less 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 20Add: Adjustment to prior year's income and expense利润总额 Income 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)━━━━━━━━━━━━━━━━━━(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. AMOUNT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━一、流动资金来源 SOURCES OF WORKING CAPITAL1.本年净利润Current year 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 3and 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 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 10Other expense & losses not affecting working capital小计 SUB-TOTAL 122.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 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 andenterprise expansion fund 20(9)增加资本 Increase of capital 21(10)增加资本公积 Increase 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 CAPITAL1.利润分配 Distribution of profit(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 fund 29(4)股利 Dividends 30(5)利润归还所有者投资 Profit capitalized on return of owner's investments 31(6)利润增资 Profit reinvestments 32小计 SUB-TOTAL 342.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-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 owner's investments)(8)减少资本公积 Decrease of capital surplus 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. AMOUNT ────────────────────────────────────────一、流动资产本年增加数 INCREASE OF CURRENT ASSETS1.现金 Cash on hand 482.银行存款 Cash in bank 493.有价证券 Marketable securities 504.应收票据 Notes receivable 515.应收账款 Accounts receivable 52减：坏账准备Less: Provision for bad debts 536.预付货款 Advances to suppliers 547.其他应付款Other receivables 558.待摊费用 Prepaid expense 569.存货 Inventories 57减：存货变现损失准备 Less: Provision 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 LIABILITIES1.短期借款 Short term loans 622.应付票据 Notes payable 633.应付账款 Accounts payable 644.应付工资 Accrued payroll 655.应交税金 Tax payable 666.应付股利 Dividends payable 677.预收货款 Advances from customers 688.其他应付款Other liabilities 699.预提费用 Accrued expense 7010.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 DISTRIBUTION________年度会外工02表附表1For 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 fund 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 capitalized 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6For 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 CURRENT YEARCUMULATIVE AMOUNT────────────────────────────────────────一、应交增值税：VAT payable:1.年初未抵扣数(用“－”号反映)Amount not yet deducted at beginningof 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 fromVAT on purchase转出多交增值税 Transfer out overpaid VAT3.进项税额 VAT on purchase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 ondomestic sales offset against VAT on purchasefor export sales转出未交增值税 Transfer out unpaid VAT4.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 unpaid1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year(Amount overpaid represented bya “－” sign)2.本期转入数(多交数以“－”号反映)Amount transfer inat current period(Amount overpaid represented by a “－” sign)3.本期已交数 Amount paid at current period4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period(Amount overpaid represent ed by a “－” sign)━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━各行业特有的项目(一)外商投资旅游企业：Tourism Enterprises with Foreign Investment━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━项目 ITEMS────────────────────────────────────────营业收入：Revenues：客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other营业收入合计 Total revenues营业税金 Sales tax客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other营业税金合计 Total sales tax营业成本：Operating cost:餐饮成本 Food and beverage cost商品成本 Merchandise cost其他成本 Other cost营业成本合计 Total operating cost工资及福利：Salaries, wages and employee benefits客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other工资及福利合计 T otal salaries, wages and employee benefits营业费用： Operating expense:客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other营业费用合计 Total operating expense营业毛利：Gross Operating Profit by Department：客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other各营业部门营业毛利合计Total Gross Operating Profit by Department不分配费用：Unallocated expense：工资及福利：Salaries, wages and employee benefits:行政管理 Administrative and general市场推广 Marketing能源维修 Energy and maintenance cost工资及福利合计 T otal salaries, wages and employee benefits 行政管理及公共费用：Ａ&Ｇ and public expense行政管理 Administrative and general市场推广 Marketing能源维修 Energy and maintenance cost行政管理及公共费用合计 Total A&G and public expense不分配费用合计 T otal Unallocated expense营业毛利 Gross Operation Profit非经营费用 Fixed charges营业利润 Operating income加：投资收益 Add: Investment income营业外收入 Non-operating revenues减：营业外支出 Less: Non-operating expense加：以前年度损益调整 Add: Adjustment of prior year's income and expense 利润总额 Income before tax减：所得税 Income tax净利润 Net income━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━会外旅02表 FORM AFT(Tourism)-02━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━本期实际 Current period's actual本期预算 Current period's plan上年同期 Same period last year本年累计 current year cumulative上年累计 Last year cumulative百分比% Percentage %委托银行收款 Collections entrusted to the bank预付定金 Prepaid deposit预收定金 Deposit received in advance应付工资及福利 Accrued Payroll and employee benefits(二)外商投资施工企业：Construction Enterprises with Foreign Investment1.固定资产及临时设施 Fixed assets and temporary installation2.临时设施 Temporary installation3.临时设施摊销 Amortization of temporary installation4.临时设施净值 Net value of temporary installation5.临时设施清理 Disposal of temporary installation6.专项工程 Specific construction project7.工程结算收入 Revenues8.工程结算税金 Sales tax9.工程结算成本 Cost of sales10.工程结算毛利 Gross profit11.工程结算利润 Income from main operation12.会外施01表 FORM AFC(Construction)-01(三)外商投资商品流通企业Commercial Enterprises with Foreign Investment:1.商品销售收入 Sales2.商品销售收入净额 Net sales3.商品销售成本 Cost of sales4.进货费用 Purchase expense5.商品销售毛利 Gross profit6.代购代销收入 Income from purchase and sales commission7.主营业务毛利 Gross profit from main operation8.销货费用 Selling expense9.主营业务利润 Income from main operation10.会外商01表 FORM AFC(Commercial)-01(四)外商投资房地产企业Real Estate Enterprises with Foreign Investment：1.在建开发产品 Work in progress2.递延出租收入 Deferred rental income3.经营收入 Revenues4.经营税金 Sales tax5.经营成本 Operating cost6.经营毛利 Gross profit7.经营利润 Income from main operation8.非人民币货币经营收入 Non-RMB revenues9.会外房01表 FORM AFR(Real Estate)-01(五)外商投资租赁企业Lease Enterprises with Foreign Investment：1.预付租赁资产款 Advances to lessor2.低值易耗品：Low-value consumables3.一年内到期的长期投资及长期应收款Long-term investments and receivables maturing within one year4.应收租赁款 Lease payment receivables5.未实现租赁收益 Unearned lease income6.应收转租赁款 Sub-lease payment receivables7.逾期未收租赁款 Lease payment receivables past due8.长期投资及长期应收款合计 T otal long-term investments and long-term receivables9.经营租赁资产 Assets under operating lease10.经营租赁资产原价 Original cost of assets under operating lease11.经营租赁资产折旧 Depreciation of assets under operating lease12.经营租赁资产净值Net value of assets under operating lease13.租赁保证金 Deposit from lessee14.应付转租赁租金 Sub-lease payment payables to lessor15.营业收入 Revenues16.利息收入 Interest revenues17.手续费收入 Service fee revenues18.营业税金 Sales tax19.营业支出 Operating expenditure20.利息支出 Interest expense21.营业毛利 Gross profit22.非人民币货币营业收入 Non-RMB operating income23.会外租01表 FORM AFL(Lease)-01(六)外商投资交通企业：Transportation Enterprises with Foreign Investment：1.主营业务收入 Revenues2.营业税金 Sales tax3.营业成本 Operating cost4.主营业务毛利 Gross profit5.主营业务利润 Income from main operation6.会外交01表 FORM AFT(Transportation)-01(七)外商投资银行：Banks with Foreign Investment：1.现金及银行存款 Cash on hand and cash in bank2.贵金属 Precious metal3.存放中央银行款项 Deposits and required reserve in central bank4.存放同业款项 Deposits in other banks5.存放联行款项 Deposits in correspondent banks6.拆出资金 Loans to other banks7.短期贷款 Short-term loans8.进出口押汇Acceptance of draft under letter of credit for imports and exports9.应收利息 Interest receivable10.坏账准备 Bad debt provision for interest receivable11.贴现 Discount12.中长期贷款 Medium or long-term loans13.逾期贷款 Past due loans14.贷款呆账准备 Bad debt provision for loan principals15.短期存款 Short-term deposits16.短期储蓄存款 Short-term savings deposits17.向中央银行借款 Borrowings from central bank18.同业存放款项 Deposit from other banks19.联行存放款项 Deposit from correspondent banks20.拆入资金 Loans from other banks21.应解汇款 Amounts payable on wire transfers received22.发行短期债券 Issuance of short-term debentures payable23.长期存款 Long-term deposits24.长期储蓄存款 Long-term savings deposits25.保证金 Margin(held by bank in financial transactions)26.发行长期债券 Issuance of long-term debentures payable27.营业收入 Revenues28.利息收入 Interest revenues29.金融企业往来收入Revenues from transactions with financial institutions30.手续费收入 Service fee revenues31.其他营业收入 Other operating revenues32.营业支出 Operating expenditure33.利息支出 Interest expense34.金融企业往来支出 Expense from transactions with financial institutions35.手续费支出 Service fee expense36.营业费用 Operating expense37.其他营业支出 Other operating expenditure38.营业税金 Sales tax39.会外银01表 FORM AFB(Bank)-01(八)外商投资农业企业Agricultural Enterprises with Foreign Investment：1.会外农01表 FORM AFA(Agriculture)-01(九)外商投资服务企业Service Enterprises with Foreign Investment：1.营业收入 Revenues2.营业税金 Sales tax3.营业成本 Operating cost4.营业费用 Operating expense5.营业毛利 Gross profit6.会外服01表 FORM AFS(Service)-01。

财务报表 - 外资公司-中英文对照参考版

f二ro、m营as业soc利ia润tes（an亏d 损joi以nt“v－en”t号ure填s 列）2.Operating profits("-" for loss) 加：营业外收入 Add: Non-operating income
其中：非流动资产处置利得 Including:gain from disposal of non-current assets
会计机构负责人Peron-operating expenses
其中：非流动资产处置损失 Including:Loss on disposal of non-current assets 三、利润总额（亏损总额以“－”号填列）3.Profit before tax("-" for loss) 减：所得税费用 Less:income tax expenses 四、净利润（净亏损以“－”号填列） profit("-" for net loss) 五、其他综合收益的税后净额 5.Other comprehensive income net of tax (一）以后不能重分类进损益的其他综合收益(1) Comprehensive income not to be reclassified as profit or loss （二）以后将重分类进损益的其他综合收益 Comprehensive income to be reclassified as profit or loss 六、综合收益总额 Total comprehensive income
利润表 (Statement of Income)
编制单位Prepared by：XX有限公司
201X年度 For the year ended D单ec位emUbneitr：31人, 2民0X币5元 RMB Yuan

【专业文档】外商投资工业企业会计报表.doc

外商投资工业企业会计报表Financial Statements for Industrial Enterprises with Foreign Investment ━━━━━━━━━━━━━━━━(企业名称 NAME OF ENTERPRISE)资产负债表 BALANCE SHEET_____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 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：存货变现损失准备Less: Provision for loss on realization ofinventories 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：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 40资产总计 TOTAL ASSETS 41负债及所有者权益LIABILITIES AND OWNER’’S 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 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-term 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 Deferred 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：OWNER’’S 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_______) 68Paid-in capital(amount of non-RMB currency at end of period_________) 其中：中方投资(非人民币货币资本期末金额_________) 69Including: Chinese investments (amount of non-RBM currency at endof period______)外方投资( 非人民币货币资本期末金额________) 70Foreign 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 Enterprise 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 owner’’s equity 80负债及所有者权益总计 TOTAL LIA BILITIES AND OWNER’’S EQUITY 81━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━附注：NOTES:1.受托加工材料Customers’’ materials to be processed ______;2.受托代销商品 Consignment-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 STATEMENT_____年度_____季度_____月份For the year(or quarter, month) ended(month/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: Sales 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) 12Including：Interest expense(less interest income)汇兑损失(减汇兑收益)Exchange loss(less 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 20Add: Adjustment to prior year’’s income and expense利润总额 Income 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)━━━━━━━━━━━━━━━━━━(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. AMOUNT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━一、流动资金来源 SOURCES OF WORKING CAPITAL1.本年净利润Current year 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 debenturespayable (less amortization of discount) 7(7)捐赠固定资产支出 Expenditure on donation of 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 10Other expense & losses not affecting working capital小计 SUB-TOTAL 122.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 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 andenterprise expansion fund 20(9)增加资本 Increase of capital 21(10)增加资本公积 Increase 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 CAPITAL1.利润分配 Distribution of profit(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 fund 29(4)股利 Dividends 30(5)利润归还所有者投资Profit capitalized on return of owner’’s in vestments 31(6)利润增资 Profit reinvestments 32小计 SUB-TOTAL 342.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-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 owner’’s investments)(8)减少资本公积 Decrease of capital surplus 42(9)减少储备基金和企业发展基金 Decrease of reseverve fund andenterprise 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. AMOUNT────────────────────────────────────────一、流动资产本年增加数 INCREASE OF CURRENT ASSETS1.现金 Cash on hand 482.银行存款 Cash in bank 493.有价证券 Marketable securities 504.应收票据 Notes receivable 515.应收账款 Accounts receivable 52减：坏账准备Less: Provision for bad debts 536.预付货款 Advances to suppliers 547.其他应付款Other receivables 558.待摊费用 Prepaid expense 569.存货 Inventories 57减：存货变现损失准备 Less: Provision for loss on realization ofinventories 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 LIABILITIES1.短期借款 Short term loans 622.应付票据 Notes payable 633.应付账款 Accounts payable 644.应付工资 Accrued payroll 655.应交税金 Tax payable 666.应付股利 Dividends payable 677.预收货款 Advances from customers 688.其他应付款Other liabilities 699.预提费用 Accrued expense 7010.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 DISTRIBUTION________年度会外工02表附表1For 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 welfarefund 2储备基金 Reserve fund 3企业发展基金 Enterprise expansion fund 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 capitalized 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6For 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 CURRENT YEAR CUMULATIVE AMOUNT────────────────────────────────────────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 fromVAT on purchase转出多交增值税 Transfer out overpaid VAT3.进项税额 VAT on purchase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 ondomestic sales offset against VAT on purchase for export sales转出未交增值税 Transfer out unpaid VAT4.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 unpaid1.年初未交数(多交数以“－”号反映)Amount unpaid at beginning of year (Amount overpa id represented by a “－” sign)2.本期转入数(多交数以“－”号反映)Amount transfer in at current period (Amount over paid represented by a “－” sign)3.本期已交数 Amount paid at current period4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period (Amount overpaid r epresented by a “－” sign)━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━各行业特有的项目(一)外商投资旅游企业：Tourism Enterprises with ForeignInvestment━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━项目 ITEMS────────────────────────────────────────营业收入：Revenues：客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other营业收入合计 Total revenues营业税金 Sales tax客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other营业税金合计 Total sales tax营业成本：Operating cost:餐饮成本 Food and beverage cost商品成本 Merchandise cost其他成本 Other cost营业成本合计 Total operating cost工资及福利：Salaries, wages and employee benefits客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other工资及福利合计 Total salaries, wages and employee benefits 营业费用： Operating expense:客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other营业费用合计 Total operating expense营业毛利：Gross Operating Profit by Department：客房 Rooms餐饮 Food and beverage公寓 Apartments写字楼 Office building商场 Department store其他 Other各营业部门营业毛利合计 Total Gross Operating Profit by Department 不分配费用：Unallocated expense：工资及福利：Salaries, wages and employee benefits:行政管理 Administrative and general市场推广 Marketing能源维修 Energy and maintenance cost工资及福利合计 Total salaries, wages and employee benefits行政管理及公共费用：Ａ&Ｇ and public expense行政管理 Administrative and general市场推广 Marketing能源维修 Energy and maintenance cost行政管理及公共费用合计 Total A&G and public expense不分配费用合计 Total Unallocated expense营业毛利 Gross Operation Profit非经营费用 Fixed charges营业利润 Operating income加：投资收益 Add: Investment income营业外收入 Non-operating revenues减：营业外支出 Less: Non-operating expense加：以前年度损益调整Add: Adjustment of prior year’’s income and expense利润总额 Income before tax减：所得税 Income tax净利润 Net income━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━会外旅02表 FORM AFT(Tourism)-02━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━本期实际Current period’’s actual本期预算 Cur rent period’’s plan上年同期 Same period last year本年累计 current year cumulative上年累计 Last year cumulative百分比% Percentage %委托银行收款 Collections entrusted to the bank预付定金 Prepaid deposit预收定金 Deposit received in advance应付工资及福利 Accrued Payroll and employee benefits(二)外商投资施工企业：Construction Enterprises with Foreign Investment1.固定资产及临时设施 Fixed assets and temporary installation2.临时设施 Temporary installation3.临时设施摊销 Amortization of temporary installation4.临时设施净值 Net value of temporary installation5.临时设施清理 Disposal of temporary installation6.专项工程 Specific construction project7.工程结算收入 Revenues8.工程结算税金 Sales tax9.工程结算成本 Cost of sales10.工程结算毛利 Gross profit11.工程结算利润 Income from main operation12.会外施01表 FORM AFC(Construction)-01(三)外商投资商品流通企业 Commercial Enterprises with Foreign Investment:1.商品销售收入 Sales2.商品销售收入净额 Net sales3.商品销售成本 Cost of sales4.进货费用 Purchase expense5.商品销售毛利 Gross profit6.代购代销收入 Income from purchase and sales commission7.主营业务毛利 Gross profit from main operation8.销货费用 Selling expense9.主营业务利润 Income from main operation10.会外商01表 FORM AFC(Commercial)-01(四)外商投资房地产企业 Real Estate Enterprises with Foreign Investment：1.在建开发产品 Work in progress2.递延出租收入 Deferred rental income3.经营收入 Revenues4.经营税金 Sales tax5.经营成本 Operating cost6.经营毛利 Gross profit7.经营利润 Income from main operation8.非人民币货币经营收入 Non-RMB revenues9.会外房01表 FORM AFR(Real Estate)-01(五)外商投资租赁企业 Lease Enterprises with Foreign Investment：1.预付租赁资产款 Advances to lessor2.低值易耗品：Low-value consumables3.一年内到期的长期投资及长期应收款Long-term investments and receivables maturing within one year4.应收租赁款 Lease payment receivables5.未实现租赁收益 Unearned lease income6.应收转租赁款 Sub-lease payment receivables7.逾期未收租赁款 Lease payment receivables past due8.长期投资及长期应收款合计 Total long-term investments and long-term receivables9.经营租赁资产 Assets under operating lease10.经营租赁资产原价 Original cost of assets under operating lease11.经营租赁资产折旧 Depreciation of assets under operating lease12.经营租赁资产净值 Net value of assets under operating lease13.租赁保证金 Deposit from lessee14.应付转租赁租金 Sub-lease payment payables to lessor15.营业收入 Revenues16.利息收入 Interest revenues17.手续费收入 Service fee revenues18.营业税金 Sales tax19.营业支出 Operating expenditure20.利息支出 Interest expense21.营业毛利 Gross profit22.非人民币货币营业收入 Non-RMB operating income23.会外租01表 FORM AFL(Lease)-01(六)外商投资交通企业：Transportation Enterprises with Foreign Investment：1.主营业务收入 Revenues2.营业税金 Sales tax3.营业成本 Operating cost4.主营业务毛利 Gross profit5.主营业务利润 Income from main operation6.会外交01表 FORM AFT(Transportation)-01(七)外商投资银行：Banks with Foreign Investment：1.现金及银行存款 Cash on hand and cash in bank2.贵金属 Precious metal3.存放中央银行款项 Deposits and required reserve in central bank4.存放同业款项 Deposits in other banks5.存放联行款项 Deposits in correspondent banks6.拆出资金 Loans to other banks7.短期贷款 Short-term loans8.进出口押汇 Acceptance of draft under letter of credit for imports and exports9.应收利息 Interest receivable10.坏账准备 Bad debt provision for interest receivable11.贴现 Discount12.中长期贷款 Medium or long-term loans13.逾期贷款 Past due loans14.贷款呆账准备 Bad debt provision for loan principals15.短期存款 Short-term deposits16.短期储蓄存款 Short-term savings deposits17.向中央银行借款 Borrowings from central bank18.同业存放款项 Deposit from other banks19.联行存放款项 Deposit from correspondent banks20.拆入资金 Loans from other banks21.应解汇款 Amounts payable on wire transfers received22.发行短期债券 Issuance of short-term debentures payable23.长期存款 Long-term deposits24.长期储蓄存款 Long-term savings deposits25.保证金 Margin(held by bank in financial transactions)26.发行长期债券 Issuance of long-term debentures payable27.营业收入 Revenues28.利息收入 Interest revenues29.金融企业往来收入 Revenues from transactions with financial institutions30.手续费收入 Service fee revenues31.其他营业收入 Other operating revenues32.营业支出 Operating expenditure33.利息支出 Interest expense34.金融企业往来支出 Expense from transactions with financial institutions35.手续费支出 Service fee expense36.营业费用 Operating expense37.其他营业支出 Other operating expenditure38.营业税金 Sales tax39.会外银01表 FORM AFB(Bank)-01(八)外商投资农业企业 Agricultural Enterprises with Foreign Investment：1.会外农01表 FORM AFA(Agriculture)-01(九)外商投资服务企业 Service Enterprises with Foreign Investment：1.营业收入 Revenues2.营业税金 Sales tax3.营业成本 Operating cost4.营业费用 Operating expense5.营业毛利 Gross profit6.会外服01表 FORM AFS(Service)-01情感语录1.爱情合适就好，不要委屈将就，只要随意，彼此之间不要太大压力2.时间会把最正确的人带到你身边，在此之前，你要做的，是好好的照顾自己3.女人的眼泪是最无用的液体，但你让女人流泪说明你很无用4.总有一天，你会遇上那个人，陪你看日出，直到你的人生落幕5.最美的感动是我以为人去楼空的时候你依然在6.我莫名其妙的地笑了，原来只因为想到了你7.会离开的都是废品，能抢走的都是垃圾8.其实你不知道，如果可以，我愿意把整颗心都刻满你的名字9.女人谁不愿意青春永驻，但我愿意用来换一个疼我的你10.我们和好吧，我想和你拌嘴吵架，想闹小脾气，想为了你哭鼻子，我想你了11.如此情深，却难以启齿。

三大会计报表中英文对照

外企科目中英文对照

外企科目中英文对照预付帐款-存货 downpayment made for inventories在途物资 Goods in transit原材料-铝 Raw Material - Aluminium原材料-其他BOM外辅料 Auxiliary materials not in BOM包装材料-已列入物料清单 Packaging Material in BOM包装材料-未列入物料清单 Packaging Material not in BOM低值易耗品-消耗品 LVA-expendable items半成品 Semi-finished goods在制品(生产定单) Work in process(production orders)产成品 Finished goods外购商品 Trading goods存货跌价准备-材料 Provision-value decline of material存货跌价准备-半成品 Provision-value decline of semi-finished存货跌价准备-产成品 Provision-value decline of finished good发出商品 Goods sent out待摊费用 Deferred expenses机械及设备租赁 (IFRS) Machinery and equipment lease (IFRS)机械及设备(IFRS) Machinery and equipment (IFRS)无形资产减值准备(本地) Provision-impairment loss-intangi. Asset(LOCAL) 经营活动长期待摊费用 Long term operating deferred expenses短期借款-财务公司 Short-term loan - SAIC Finance无发票物料应付款项 Payable for material without invoice应付帐款-寄售 Consignment payables应付账款-国内 Accounts payable-domestic应付账款-国外 Accounts payable-foreign应付账款-关联公司 Accounts payable associated companies预收账款 Downpayment received应付工资-上年结转 Salary payable to employee-prior year应付工资-应计 Accrual salary expenses应付福利费-应计 Accrued welfare expenses应交增值税-进项税额 Input VAT应交增值税-已交税金 VAT paid应交增值税-转出未交增值税 Transfer-out of unpaid VAT应交增值税-减免税款 VAT deductions and exemptions应交增值税-销项税额 Output VAT应交增值税-出口退税 Refund of export VAT应交增值税-进项税额转出 Transfer-out of input VAT应交增值税-出口抵减内销产品应纳税 Export duty deductible-domestic sales应交增值税-转出多交增值税 Transfer-out of overpaid VAT应交增值税-未交增值税 Unpaid VAT应交消费税 excise tax payable应交所得税 income tax payable应交车船使用税 vehicle tax payable应交个人所得税(代扣代缴) Individual Income tax payable应交关税 Custom Duty payable其他应交款-河道管理费 riverway management charges其他应付款项-公积金，养老金 other payables-housing fund其他应付款项-教育基金 other payables-training funds其他应付款项-医疗保险 other payables-medical insurance其他应付款项-失业保险 other payables-unemployment insurance其他应付款项-工会经费 other payables-trade union其他应付款项-其他(员工) other liabilities to employees其他投资活动应付款 other payable for investing activities预提费用-利息费用 Accrued interest expense预提费用-维修费 Accrual-maintenance预提费用-技术开发费 Accrual-royalties and developing expense预提费用-租赁费 Accrual-leasing expense预提费用-产品质保三包费用 Accrual-warranty expense原材料消耗-其他组件 Raw material consumption-Other component列入物料清单内包装材料消耗 Consumption packaging material in BOM 半成品消耗 Consumption semi-finished goods物料差异 Material variance采购价格差异 Purchasing price variance物料用量差异 Material usage variance报废原材料-其他组件 Scrap Raw Material Other Components报废已列入物料清单包装材料 Scrapping Packaging Material in BOM报废半成品 Scrapping semi-finished goods完工结转(生产订单) Manufacturing output半成品库存变动(委外结转) Inventory change unfinished good(w/o CE) 生产产出差异 manufacturing output variance外部加工费(委外) External processing cost(without time)外协加工工序 Extended work bench能源-电费 energy-electricity能源-天然气费 energy-natural gas能源-水费 energy-water能源-汽油及其他油类 energy-gasoline and oil一年内到期的长期借款 Long-term loan due within one year应付融资租赁款项(IFRS) Payable for capital leasing(IFRS)应付融资租赁款项(本地) Payable for capital leasing(Local)股本 capital stock资本公积-其他资本公积 other capital reserve盈余公积-法定公积 legal surplusreserve盈余公积-任意公积 discretionary surplusreserve盈余公积-法定公益金 statutory public welfare fund留存收益 retained earning利润分配-其他转入 profit allocation-transfered from others利润分配-提取法定盈余公积 profit allocation-legal surplus reserves利润分配-提取法定公益金 profit allocation-statutory welfare fund利润分配-提取职工奖励及福利基金 profit allocation-emplyee welfare fund 利润分配-提取任意盈余公积 profit allocation-discretionary surplus reserve利润分配-应付普通股股利 profit allocation-dividend payable利润分配-转作资本 profit allocation-transfer into capital本年利润 undistributed profit直接人工-岗位工资 Direct labor post salary直接人工-绩效工资及奖金 Direct labor-Bonus wages直接人工-加班费 Direct labor-Overtime premiums直接人工-社保费用及法定津贴 Direct labor-Statutory social expense预提直接人工费用 Accrual expenses - wages直接人工福利费-伙食费用及补贴 wages welfare - expensesfor food直接人工福利费-托费 wages welfare - subsidy for kindergarten直接人工福利费-子女及家庭补贴 wages welfare - subsidy for bady,family 直接人工福利费-职工疗养费 wages welfare - employee recuperate直接人工福利费-医务人员工资 wages welfare-salary infirmary employee 直接人工福利费-医药费用及补贴 wages welfare - medical expenses直接人工福利费-其他 wages welfare - others直接人工福利费-补充养老金 wages welfare - additional pension预提直接人工福利费 Accrual expenses - wages welfare管理人员–加班费 Salary-overtime premiums管理人员–绩效工资及奖金 Salary-bonus salary管理人员-岗位工资 Salary-post salary管理人员–社保费用及法定津贴 Salary-Social security payments预提管理人员工资 Accrual expense- salary管理人员福利费-伙食费用及补贴 salary welfare-expenses for food管理人员福利费-托费 salary welfare-subsidy for kindergarten管理人员福利费-子女及家庭补贴 salary welfare-subsidy for family管理人员福利费-职工疗养费 salary welfare-employee recuperate管理人员福利费-医务人员工资 salary welfare-salaryinfirmary employees 管理人员福利费-医药费用及补贴 salary welfare-medical expenses管理人员福利费-其他 salary welfare-others管理人员福利费-补充养老金 additional pension预提管理人员福利费 Accrual expense- salary welfare外方人员工资 Expatriate salary交通补贴 Transportation allowance班车费 Company bus expenses工会费 Trade union expense培训费 Training expense生产类劳务费 personal leasing expenses production失业保险费 unemployment insurance expense公积金 housing fund劳动保护费 labor protection expense培训费 training expense医疗保险费 medical insurance养老金 Pension费用工报酬 back staff expenses折旧(IFRS) Depreciation on tangible assets(IFRS)无形资产摊销(本地) Depreciation on intangible assets(local)机器及设备维修费 Machinery and equipment maintenance运输费(进货) -国内 Incoming freight-domestic运输费(进货) -国外 Incoming freight- foreign运输费(内部) Interplant freight运费(出货)-国内 Outgoing freights domestic运费(出货)-国外 outgoing freight - foreign保险 Insurance土地租赁费 leasing(land)仓库及房屋租赁费 leasing storage & building办公设备租赁费 leasing office equipment机械及设备租赁费 leasing machinery and equipment消耗-未列入物料清单包装材料 Consumption Package Material not in BOM 消耗-易耗品 Consumption Expendable Items消耗-备件 Comsumption Spare parts消耗-未列入物料清单辅料 Consumption aux.material not in BOM其他低值易耗品 spare part and small tools润滑剂消耗 Lubricant报废-未列入物料清单包装材料 Scrap packaing material not in BOM报废-易耗品 Scrap expendable items报废-备件 Scrap spare parts报废-未列入物料清单辅料 Scrap aux.material not in BOM办公用品 Office supplies产成品领用(非销售) Consumption finished goods(cost element)差旅费 travel expenses交通费 traffic and commuting expenses domestic业务招待费 business entertainment出国差旅费 travel expenses for abroad trip会议费 cost external entertainment试验检验费 Testing expense其他外部服务费用 Other external service咨询费 consulting fee佣金 commision包装费 packaging expenses展览费 exhibition expenses广告费 advertisement expenses产品质保三包费用-一般费用 warranty general产品质保三包费用-预提费用 provision for warranty其他费用 other expenses企业宣传费 corporate publicity expenses厂区维护费 building maintenance车船使用税 vehicle tax税费(印花税) fees and tax(stamp duty)河道管理费 fees for riverway坏帐准备 provisions-bad debt存货跌价准备 provisions-decline in value of inventory存货盘亏 Loss-inventory differences存货盘盈 Gain-inventory differences招聘费 recruiting cost解聘费 termination expense邮递费 postage expense通讯费 telecommunication expenses汇兑损失 Loss from exchange rate difference汇兑收益 Gain from exchange rate difference银行手续费 bank commission银行利息支出 Interest payments for long term loans银行利息收入-其他 Interest income from other funds银行利息收入-短期 Interest Income short term funds营业外支出-固定资产处置(IFRS) Loss-disposal/sale of fixed asset(IFRS) 营业外支出-固定资产处置(本地) Loss-disposal/sale of fixed asset(local) 营业外支出-固定资产报废盘亏损失(IFRS) Loss resulting from scraped asset(IFRS)营业外支出-固定资产报废盘亏损失(本地) Loss resulting from scraped asset(local)营业外支出-罚款支出 penalty expenses营业外支出-捐赠支出 Charitable Contributions营业外支出-固定资产减值准备 provision-impairment loss on fixed asset 非常损失 Extraordinary expenses主营业务收入 sales revenue其他业务收入-贸易商品销售 Trading goods sales其他业务收入-模具收入 revenue-reimburse tooling cost其他业务收入- 技术开发收入 revenue-reimburse development cost其他业务收入-包装收入 packaging revenue其他业务收入-运输收入 transport revenue其他业务收入-废品出售 scrap revenue其他业务收入-其他 other revenue其他业务收入-租赁收入 rental revenue营业外收入-固定资产处置(IFRS) Gain-fixed assets disposal/sale(IFRS) 营业外收入-固定资产处置(本地) Gain-fixed assets disposal/sale(local)营业外收入-固定资产盘盈及升值(IFRS) Revenue from Write-up (IFRS) 营业外收入-固定资产盘盈及升值(本地) Revenue from Write-up (local) 营业外收入-资产出售 Revenue from Asset Sale资产出售收入结转 Revenue clearing account Asset Sale营业外收入-其他 Other non-operating income主营业务成本-产品成本 Cost of goods sold(no cost element)主营业务成本-成本差异 variance settlement(no cost element)其他业务支出-贸易商品 tranding goods consumption其他业务支出-营业税 business tax产成品报废 Scrapping finished goods贸易商品报废 Trading goods scrap未实现汇兑损失 loss-unrealized exchange rate differences未实现汇兑收益 Gain from unrealized exchange rate differences所得税 income tax其他业务支出 Cost for other business。

精编【财务管理表格】外商投资企业会计报表项目中英文对照表

【财务管理表格】外商投资企业会计报表项目中英文对照表xxxx年xx月xx日xxxxxxxx集团企业有限公司Please enter your company's name and contentv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 InvestmenT ━━━━━━━━━━━━━━━━(企业名称NAME OF ENTERPRISE)资产负债表BALANCE SHEET _____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 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：存货变现损失准备Less: Provision for loss on realization ofinventories 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：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 proprietarytechnology 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 40 资产总计TOTAL ASSETS 41负债及所有者权益LIABILITIES AND OWNER'S 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T axes payable 46应付股利Dividends payable 47 预收货款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-term 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Deferred 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：OWNER'S 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 of 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 endof 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Enterprise 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 owner's equity 80负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY 81━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━附注：NOTES:1.受托加工材料Customers' materials to be processed ______;2.受托代销商品Consignment-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 STATEMENT _____年度_____季度_____月份For the year(or quarter, month) ended(month/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: Sales 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) 12Including：Interest expense(less interest income)汇兑损失(减汇兑收益)Exchange loss(less 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20Add: Adjustment to prior year's income and expense利润总额Income 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)━━━━━━━━━━━━━━━━━━(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. AMOUNT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━一、流动资金来源SOURCES OF WORKING CAPITAL1.本年净利润Current year 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 3and 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-terminvestments (less amortization of discount) 6(6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debenturespayable(less amortization of discount) 7(7)捐赠固定资产支出Expenditure on donation of 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10Other expense & losses not affecting working capital小计SUB-TOTAL 122.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 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 andenterprise expansion fund 20(9)增加资本Increase of capital 21(10)增加资本公积Increase 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 CAPITAL1.利润分配Distribution of profiT(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 fund 29(4)股利Dividends 30(5)利润归还所有者投资Profit capitalized on return of owner's investments 31(6)利润增资Profit reinvestments 32小计SUB-TOTAL 342.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-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 owner's investments)(8)减少资本公积Decrease of capital surplus 42(9)减少储备基金和企业发展基金Decrease of reseverve fund andenterprise 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. AMOUNT────────────────────────────────────────一、流动资产本年增加数INCREASE OF CURRENT ASSETS1.现金Cash on hand 482.银行存款Cash in bank 493.有价证券Marketable securities 504.应收票据Notes receivable 515.应收账款Accounts receivable 52减：坏账准备Less: Provision for bad debts 536.预付货款Advances to suppliers 547.其他应付款Other receivables 558.待摊费用Prepaid expense 569.存货Inventories 57减：存货变现损失准备Less: Provision for loss on realization ofinventories流动资产增加净额NET INCREASE OF CURRENT ASSETS61二、流动负债本年增加数INCREASE OF CURRENT LIABILITIES1.短期借款Short term loans 622.应付票据Notes payable 633.应付账款Accounts payable 644.应付工资Accrued payroll 655.应交税金T ax payable 666.应付股利Dividends payable 677.预收货款Advances from customers 688.其他应付款Other liabilities 699.预提费用Accrued expense 7010.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 DISTRIBUTION________年度会外工02表附表1For 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 welfarefund 2 储备基金Reserve fund 3企业发展基金Enterprise expansion fund 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 capitalized 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6For 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 CURRENT YEARCUMULATIVE AMOUNT────────────────────────────────────────一、应交增值税：VAT payable:1.年初未抵扣数(用“－”号反映)Amount not yet deducted at beginningof 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 fromVAT on purchase转出多交增值税Transfer out overpaid VAT3.进项税额VAT on purchase已交税金VAT paid减免税款T ax reduced and exempted出口抵减内销产品应纳税额VAT payable ondomestic sales offset against VAT on purchasefor export sales转出未交增值税Transfer out unpaid VAT4.期末未抵扣数(用“－”号反映)Amount not yetdeducted at end of period(Represented by a “－”sign)二、未交增值税VAT unpaid1.年初未交数(多交数以“－”号反映)Amount unpaid aT beginning of year(Amount overpaid represented bya “－”sign)2.本期转入数(多交数以“－”号反映)Amount transfer inat current period(Amount overpaid represented by a“－”sign)3.本期已交数Amount paid at current period4.期末未交数(多交数以“－”号反映)Amount unpaid at endof 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 ForeignInvestmenT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━项目ITEMS────────────────────────────────────────营业收入：Revenues：客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other营业收入合计Total revenues营业税金Sales tax客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other营业税金合计Total sales tax营业成本：Operating cost:餐饮成本Food and beverage cosT商品成本Merchandise cosT其他成本Other cosT营业成本合计Total operating cosT工资及福利：Salaries, wages and employee benefits客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other工资及福利合计Total salaries, wages and employee benefits 营业费用：Operating expense:客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other营业费用合计Total operating expense营业毛利：Gross Operating Profit by Department：客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other各营业部门营业毛利合计Total Gross Operating Profit by Departmen T不分配费用：Unallocated expense：工资及福利：Salaries, wages and employee benefits:行政管理Administrative and general市场推广Marketing能源维修Energy and maintenance cosT工资及福利合计Total salaries, wages and employee benefits行政管理及公共费用：Ａ&Ｇand public expense行政管理Administrative and general市场推广Marketing能源维修Energy and maintenance cosT行政管理及公共费用合计Total A&G and public expense不分配费用合计Total Unallocated expense营业毛利Gross Operation ProfiT非经营费用Fixed charges营业利润Operating income加：投资收益Add: Investment income营业外收入Non-operating revenues减：营业外支出Less: Non-operating expense加：以前年度损益调整Add: Adjustment of prior year's income and expense 利润总额Income before tax减：所得税Income tax净利润Net income━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━会外旅02表FORM AFT(Tourism)-02━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━本期实际Current period's actual本期预算Current period's plan上年同期Same period last year本年累计current year cumulative上年累计Last year cumulative百分比% Percentage %委托银行收款Collections entrusted to the bank预付定金Prepaid deposiT预收定金Deposit received in advance应付工资及福利Accrued Payroll and employee benefits(二)外商投资施工企业：Construction Enterprises with Foreign InvestmenT1.固定资产及临时设施Fixed assets and temporary installation2.临时设施Temporary installation3.临时设施摊销Amortization of temporary installation4.临时设施净值Net value of temporary installation5.临时设施清理Disposal of temporary installation6.专项工程Specific construction projecT7.工程结算收入Revenues8.工程结算税金Sales tax9.工程结算成本Cost of sales10.工程结算毛利Gross profiT11.工程结算利润Income from main operation12.会外施01表FORM AFC(Construction)-01(三)外商投资商品流通企业Commercial Enterprises with Foreign Investment:1.商品销售收入Sales2.商品销售收入净额Net sales3.商品销售成本Cost of sales4.进货费用Purchase expense5.商品销售毛利Gross profiT6.代购代销收入Income from purchase and sales commission7.主营业务毛利Gross profit from main operation8.销货费用Selling expense9.主营业务利润Income from main operation10.会外商01表FORM AFC(Commercial)-01(四)外商投资房地产企业Real Estate Enterprises with Foreign Investment：1.在建开发产品Work in progress2.递延出租收入Deferred rental income3.经营收入Revenues4.经营税金Sales tax5.经营成本Operating cosT6.经营毛利Gross profiT7.经营利润Income from main operation8.非人民币货币经营收入Non-RMB revenues9.会外房01表FORM AFR(Real Estate)-01(五)外商投资租赁企业Lease Enterprises with Foreign Investment：1.预付租赁资产款Advances to lessor2.低值易耗品：Low-value consumables3.一年内到期的长期投资及长期应收款Long-term investments and receivables maturing within one year4.应收租赁款Lease payment receivables5.未实现租赁收益Unearned lease income6.应收转租赁款Sub-lease payment receivables7.逾期未收租赁款Lease payment receivables past due8.长期投资及长期应收款合计Total long-term investments and long-term receivables9.经营租赁资产Assets under operating lease10.经营租赁资产原价Original cost of assets under operating lease11.经营租赁资产折旧Depreciation of assets under operating lease12.经营租赁资产净值Net value of assets under operating lease13.租赁保证金Deposit from lessee14.应付转租赁租金Sub-lease payment payables to lessor15.营业收入Revenues16.利息收入Interest revenues17.手续费收入Service fee revenues18.营业税金Sales tax19.营业支出Operating expenditure20.利息支出Interest expense21.营业毛利Gross profit22.非人民币货币营业收入Non-RMB operating income23.会外租01表FORM AFL(Lease)-01(六)外商投资交通企业：Transportation Enterprises with Foreign Investment：1.主营业务收入Revenues2.营业税金Sales tax3.营业成本Operating cosT4.主营业务毛利Gross profiT5.主营业务利润Income from main operation6.会外交01表FORM AFT(Transportation)-01(七)外商投资银行：Banks with Foreign Investment：1.现金及银行存款Cash on hand and cash in bank2.贵金属Precious metal3.存放中央银行款项Deposits and required reserve in central bank4.存放同业款项Deposits in other banks5.存放联行款项Deposits in correspondent banks6.拆出资金Loans to other banks7.短期贷款Short-term loans8.进出口押汇Acceptance of draft under letter of credit for imports and exports9.应收利息Interest receivable10.坏账准备Bad debt provision for interest receivable11.贴现DiscounT12.中长期贷款Medium or long-term loans13.逾期贷款Past due loans14.贷款呆账准备Bad debt provision for loan principals15.短期存款Short-term deposits16.短期储蓄存款Short-term savings deposits17.向中央银行借款Borrowings from central bank18.同业存放款项Deposit from other banks19.联行存放款项Deposit from correspondent banks20.拆入资金Loans from other banks21.应解汇款Amounts payable on wire transfers received22.发行短期债券Issuance of short-term debentures payable23.长期存款Long-term deposits24.长期储蓄存款Long-term savings deposits25.保证金Margin(held by bank in financial transactions)26.发行长期债券Issuance of long-term debentures payable27.营业收入Revenues28.利息收入Interest revenues29.金融企业往来收入Revenues from transactions with financial institutions30.手续费收入Service fee revenues31.其他营业收入Other operating revenues32.营业支出Operating expenditure33.利息支出Interest expense34.金融企业往来支出Expense from transactions with financial institutions35.手续费支出Service fee expense36.营业费用Operating expense37.其他营业支出Other operating expenditure38.营业税金Sales tax39.会外银01表FORM AFB(Bank)-01(八)外商投资农业企业Agricultural Enterprises with Foreign Investment：1.会外农01表FORM AFA(Agriculture)-01(九)外商投资服务企业Service Enterprises with Foreign Investment：1.营业收入Revenues2.营业税金Sales tax3.营业成本Operating cosT4.营业费用Operating expense5.营业毛利Gross profiT6.会外服01表FORM AFS(Service)-01━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━谢谢阅读!!! 随心编辑，值得下载拥用！专业│专注│精心│卓越。

(完整word版)财务报表中英文对照

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
26 ）其他收到的现金与投资活动
26)Other cash received relating to investing activities
27 ）小计的现金流入量
27)Sub-total of cash inflows
用现金支付购建固定资产，无形资产
Cash paid to acquire fixed assets,intangible assets
28 ）和其他长期资产
28)and other long-term assets
29 ）用现金支付，以获取股权投资
29)Cash paid to acquire equity investments
30 ）用现金支付收购债权投资
30)Cash paid to acquire debt investments
03 ）增值税缴纳
03)added tax paid
04 ）退回的其他税收和征费以外的增值税
04)Refund of other taxes and levy other than value added tax
07 ）其他现金收到有关经营活动
07)Other cash received relating to operating activities
财务报表中英文对照

会计报表各科目的中英文对照

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,intangible23)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。

外资公司财报审计报告及附注模板(中英文对照参考版)

XX有限公司XX Company Limited 审计报告Auditors' Report XX审字[201X]第X-XXXXX号XX SHEN ZI [201X] No. X-XXXXX审计报告Auditors' ReportXX审字[201X]第X-XXX号XX SHEN ZI [201X] No. X-XXXXX XX有限公司全体股东：To the Shareholders of XX Co., Ltd:我们审计了后附的XXX有限公司（以下简称“贵公司”）财务报表，包括20X5年XX月XX日（母公司）【在公司有子公司但未编制合并报表时，应明确是“母公司”的单体财务报表而非合并财务报表】的资产负债表，20X5年度的利润表、现金流量表、股东权益变动表，以及财务报表附注。

We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the balance sheet as at December 31, 20X5, the statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.【在公司有子公司但未编制合并报表时，英文报告审计范围描述应如下】We have audited the accompanying financial statements of XX Co., Ltd (hereafter referred to as “the Company”), which comprise the Company's balance sheet as at December 31, 20X5, statement of income, statement of cash flows and statement of changes in equity for the year then ended, and notes to the financial statements.一、管理层对财务报表的责任编制和公允列报财务报表是贵公司管理层的责任，这种责任包括：（1）按照企业会计准则的规定编制财务报表，并使其实现公允反映；（2）设计、执行和维护必要的内部控制，以使财务报表不存在由于舞弊或错误导致的重大错报。

财务报表中英文汉英英汉对照案例

外资企业年度资产负债表和损益表的备案材料清单：1、年度财务报告，包括：封面、资产负债表、利润及利润分配表、现金流量表、财务指标补充资料表；2、经注册会计师审计合格的审计报告（含上述表格）；3、外商投资企业财政登记证。

标准：申请人提交的申办材料齐全、规范、有效。

各类表格表样二○○年度外商投资企业会计报表编制单位:企业负责人：会计机构负责人：制表人：企业类别：投资者国别和地区：企业状况：是否先进企业：是否股份制企业：是否产品出口企业：企业组织机构代码：企业所在地区：管理级次：所属行业之大行业类：企业成立年份：所属行业之小行业类：联系电话：单位地址：报表编制日期(年)：邮政编码：利润及利润分配表(非金融类)会外年企02表编活期历史明细清单： Current Detailed List of History 帐号：Account Number户名：Customer Name操作地区：Operation Region 操作网点：Operation Branches 操作柜员：Operation Teller 工作日期：Date of Work入账日期：Date Recorded 币种：Currency Type交易代码：Transaction Code注释：Remark借贷：Lend or Loan金额 Money余额 Balance地区 Region网点Branches操作员 Operator界面 Interface息 Interest税Tax工资 Wage存deposit支取Expenditure汇款remittance收费fee批量业务 Batch Business柜面交易 Countertransaction开户：Account摘要：Abstract地点：location打印机构：Print Agencies 现存：Cash deposit转存：Transfer into现支：Cash expenses扣年税：Annual tax deduction 包月费：Monthly fee中心入账：Center recorded 银行对账单：BankReconciliatio打印柜员号printed tellersequence numbernuméro imprimé de caissier 打印时间 print timeTemps imprimé账号 account numbernuméro de compte客户名称 account namenom et prénom de compte币别 currencymonnaie钞汇鉴别 cash remittanceidentification identification d'envoi de fonds / remise de billets起始日期 start datedate de début终止日期 termination date /expirty datedate d’expiration交易日期 trade /transactiondatedate de l’opération摘要 abstractextrait交易金额transaction amount montant de l'opération账号余额 account balancesolde du compte对方账号 reciprocal accountnumbernuméro de compte réciproque 对方帐户名称 reciprocalaccount namenom de compte réciproque 操作员号 operator numbernuméro de l'opérateur自述摘要 autobiographical / self-disclosure abstratct extrait autobiographique现金存入 cash depositdép?t en espèces结息 interest settlement règlement d'intérêt现金支取 cash withdrawretrait en espèces中国银行的流水清单RBS流水查询 RBS Transactioninquiryenquête de transaction终端 terminalTerminal柜员 tellercaissier交易码 transaction codeCode de transaction工作站 workstationPoste de travail页数 pagination / paginal number / page numberpagination起息日 value dateDate de valeur端末机terminal machineMachine de terminal柜员交易码借贷 teller transcation code borrowing and loan / debit and credit Code de transcation de caissier / Débit et crédit / emprunter et prêter del’argent主管 chief manager /executiveAdministrateur gestionnaire / chef de service /responsable这些可以搞定工行流水帐的翻译。

财务报表中英对照案例

外资企业年度资产负债表和损益表的备案材料清单：
1、年度财务报告，包括：封面、资产负债表、利润及利润分配表、现金流量表、财务指标补充资料表；
2、经注册会计师审计合格的审计报告（含上述表格）；
3、外商投资企业财政登记证。

标准：申请人提交的申办材料齐全、规范、有效。

1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。

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 InvestmenT ━━━━━━━━━━━━━━━━(企业名称NAME OF ENTERPRISE)资产负债表BALANCE SHEET _____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 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：存货变现损失准备Less: Provision for loss on realization ofinventories 13 一年到期的长期投资 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：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 PROGRES S: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 proprietarytechnology 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 40 资产总计 TOTAL ASSETS 41 负债及所有者权益LIABILITIES AND OWNER'S 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 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-term 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 Deferred 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：OWNER'S 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 of 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 endof 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Enterprise 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 owner's equity 80负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY 81 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━附注：NOTES:1.受托加工材料Customers' materials to be processed ______;2.受托代销商品Consignment-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 STATEMENT _____年度_____季度_____月份For the year(or quarter, month) ended(month/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: Sales 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) 12Including：Interest expense(less interest income)汇兑损失(减汇兑收益)Exchange loss(less 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 20Add: Adjustment to prior year's income and expense利润总额Income 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)━━━━━━━━━━━━━━━━━━(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 CAPITAL1.本年净利润Current year 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 assets2(2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets3and 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-terminvestments (less amortization of discount) 6(6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debenturespayable(less amortization of discount) 7(7)捐赠固定资产支出Expenditure on donation of fixed assets8(8)递延税款Deferred taxes9(9)其他不影响流动资产的费用和损失10Other expense & losses not affecting working capital小计SUB-TOTAL 122.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 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 andenterprise expansion fund 20(9)增加资本Increase of capital 21(10)增加资本公积Increase 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 CAPITAL26二、流动资金运用APPLICATIONS OF WORKING CAPITAL1.利润分配Distribution of profiT(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 fund 29(4)股利Dividends 30(5)利润归还所有者投资Profit capitalized on return of owner's investments 31(6)利润增资Profit reinvestments 32小计SUB-TOTAL 342.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-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 owner's investments)(8)减少资本公积Decrease of capital surplus 42(9)减少储备基金和企业发展基金Decrease of reseverve fund andenterprise 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. AMOUNT────────────────────────────────────────一、流动资产本年增加数INCREASE OF CURRENT ASSETS1.现金Cash on hand 482.银行存款Cash in bank 493.有价证券Marketable securities 504.应收票据Notes receivable 515.应收账款Accounts receivable 52减：坏账准备Less: Provision for bad debts 536.预付货款Advances to suppliers 547.其他应付款Other receivables 558.待摊费用Prepaid expense 569.存货Inventories 57减：存货变现损失准备Less: Provision for loss on realization ofinventories 58流动资产增加净额NET INCREASE OF CURRENT ASSETS61二、流动负债本年增加数INCREASE OF CURRENT LIABILITIES1.短期借款Short term loans 622.应付票据Notes payable 633.应付账款Accounts payable 644.应付工资Accrued payroll 655.应交税金Tax payable 666.应付股利Dividends payable 677.预收货款Advances from customers 688.其他应付款Other liabilities 699.预提费用Accrued expense 7010.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 DISTRIBUTION________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 welfarefund 2 储备基金Reserve fund 3企业发展基金Enterprise expansion fund 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 capitalized 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 CURRENT YEARCUMULATIVE AMOUNT────────────────────────────────────────一、应交增值税：VAT payable:1.年初未抵扣数(用“－”号反映)Amount not yet deducted at beginningof 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 fromVAT on purchase转出多交增值税Transfer out overpaid VAT3.进项税额VAT on purchase已交税金VAT paid减免税款Tax reduced and exempted出口抵减销产品应纳税额VAT payable ondomestic sales offset against VAT on purchasefor export sales转出未交增值税Transfer out unpaid VAT4.期末未抵扣数(用“－”号反映)Amount not yetdeducted at end of period(Represented by a “－”sign)二、未交增值税VAT unpaid1.年初未交数(多交数以“－”号反映)Amount unpaid aT beginning of year(Amount overpaid represented bya “－” sign)2.本期转入数(多交数以“－”号反映)Amount transfer inat current period(Amount overpaid represented by a“－” sign)3.本期已交数 Amount paid at current period4.期末未交数(多交数以“－”号反映)Amount unpaid at endof 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 ForeignInvestmenT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━项目ITEMS────────────────────────────────────────营业收入：Revenues：客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other营业收入合计Total revenues营业税金Sales tax客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other营业税金合计Total sales tax营业成本：Operating cost:餐饮成本Food and beverage cosT商品成本Merchandise cosT其他成本Other cosT营业成本合计Total operating cosT工资及福利：Salaries, wages and employee benefits客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other工资及福利合计Total salaries, wages and employee benefits营业费用： Operating expense:客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other营业费用合计Total operating expense营业毛利：Gross Operating Profit by Department：客房Rooms餐饮Food and beverage公寓Apartments写字楼Office building商场Department store其他Other各营业部门营业毛利合计Total Gross Operating Profit by DepartmenT不分配费用：Unallocated expense：工资及福利：Salaries, wages and employee benefits:行政管理Administrative and general市场推广Marketing能源维修Energy and maintenance cosT工资及福利合计Total salaries, wages and employee benefits行政管理及公共费用：Ａ&Ｇ and public expense行政管理Administrative and general市场推广Marketing能源维修Energy and maintenance cosT行政管理及公共费用合计Total A&G and public expense不分配费用合计Total Unallocated expense营业毛利Gross Operation ProfiT非经营费用Fixed charges营业利润Operating income加：投资收益Add: Investment income营业外收入Non-operating revenues减：营业外支出Less: Non-operating expense加：以前年度损益调整Add: Adjustment of prior year's income and expense 利润总额Income before tax减：所得税Income tax净利润Net income━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━会外旅02表FORM AFT(Tourism)-02━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━本期实际 Current period's actual本期预算 Current period's plan上年同期 Same period last year本年累计 current year cumulative上年累计 Last year cumulative百分比% Percentage %委托银行收款 Collections entrusted to the bank预付定金 Prepaid deposiT预收定金 Deposit received in advance应付工资及福利 Accrued Payroll and employee benefits(二)外商投资施工企业：Construction Enterprises with Foreign InvestmenT1.固定资产及临时设施 Fixed assets and temporary installation2.临时设施 Temporary installation3.临时设施摊销 Amortization of temporary installation4.临时设施净值 Net value of temporary installation5.临时设施清理 Disposal of temporary installation6.专项工程 Specific construction projecT7.工程结算收入 Revenues8.工程结算税金 Sales tax9.工程结算成本 Cost of sales10.工程结算毛利 Gross profiT11.工程结算利润 Income from main operation12.会外施01表 FORM AFC(Construction)-01(三)外商投资商品流通企业 Commercial Enterprises with Foreign Investment:1.商品销售收入 Sales2.商品销售收入净额 Net sales3.商品销售成本 Cost of sales4.进货费用 Purchase expense5.商品销售毛利 Gross profiT6.代购代销收入 Income from purchase and sales commission7.主营业务毛利 Gross profit from main operation8.销货费用 Selling expense9.主营业务利润 Income from main operation10.会外商01表 FORM AFC(Commercial)-01(四)外商投资房地产企业 Real Estate Enterprises with Foreign Investment：1.在建开发产品 Work in progress2.递延出租收入 Deferred rental income3.经营收入 Revenues4.经营税金 Sales tax5.经营成本 Operating cosT6.经营毛利 Gross profiT7.经营利润 Income from main operation8.非人民币货币经营收入 Non-RMB revenues9.会外房01表 FORM AFR(Real Estate)-01(五)外商投资租赁企业 Lease Enterprises with Foreign Investment：1.预付租赁资产款 Advances to lessor2.低值易耗品：Low-value consumables3.一年到期的长期投资及长期应收款Long-term investments and receivables maturing within one year4.应收租赁款 Lease payment receivables5.未实现租赁收益 Unearned lease income6.应收转租赁款 Sub-lease payment receivables7.逾期未收租赁款 Lease payment receivables past due8.长期投资及长期应收款合计Total long-term investments and long-term receivables9.经营租赁资产 Assets under operating lease10.经营租赁资产原价 Original cost of assets under operating lease11.经营租赁资产折旧 Depreciation of assets under operating lease12.经营租赁资产净值 Net value of assets under operating lease13.租赁保证金 Deposit from lessee14.应付转租赁租金 Sub-lease payment payables to lessor15.营业收入 Revenues16.利息收入 Interest revenues17.手续费收入 Service fee revenues18.营业税金 Sales tax19.营业支出 Operating expenditure20.利息支出 Interest expense21.营业毛利 Gross profit22.非人民币货币营业收入 Non-RMB operating income23.会外租01表 FORM AFL(Lease)-01(六)外商投资交通企业：Transportation Enterprises with Foreign Investment：1.主营业务收入 Revenues2.营业税金 Sales tax3.营业成本 Operating cosT4.主营业务毛利 Gross profiT5.主营业务利润 Income from main operation6.会外交01表 FORM AFT(Transportation)-01(七)外商投资银行：Banks with Foreign Investment：1.现金及银行存款 Cash on hand and cash in bank2.贵金属 Precious metal3.存放中央银行款项 Deposits and required reserve in central bank4.存放同业款项 Deposits in other banks5.存放联行款项 Deposits in correspondent banks6.拆出资金 Loans to other banks7.短期贷款 Short-term loans8.进出口押汇 Acceptance of draft under letter of credit for imports and exports9.应收利息 Interest receivable10.坏账准备 Bad debt provision for interest receivable11.贴现 DiscounT12.中长期贷款 Medium or long-term loans13.逾期贷款 Past due loans14.贷款呆账准备 Bad debt provision for loan principals15.短期存款 Short-term deposits16.短期储蓄存款 Short-term savings deposits17.向中央银行借款 Borrowings from central bank18.同业存放款项 Deposit from other banks19.联行存放款项 Deposit from correspondent banks20.拆入资金 Loans from other banks21.应解汇款 Amounts payable on wire transfers received22.发行短期债券 Issuance of short-term debentures payable23.长期存款 Long-term deposits24.长期储蓄存款 Long-term savings deposits25.保证金 Margin(held by bank in financial transactions)26.发行长期债券 Issuance of long-term debentures payable27.营业收入 Revenues28.利息收入 Interest revenues29.金融企业往来收入 Revenues from transactions with financial institutions30.手续费收入 Service fee revenues31.其他营业收入 Other operating revenues32.营业支出 Operating expenditure33.利息支出 Interest expense34.金融企业往来支出 Expense from transactions with financial institutions35.手续费支出 Service fee expense36.营业费用 Operating expense37.其他营业支出 Other operating expenditure38.营业税金 Sales tax39.会外银01表 FORM AFB(Bank)-01(八)外商投资农业企业 Agricultural Enterprises with Foreign Investment：1.会外农01表 FORM AFA(Agriculture)-01(九)外商投资服务企业 Service Enterprises with Foreign Investment：1.营业收入 Revenues2.营业税金 Sales tax3.营业成本 Operating cosT4.营业费用 Operating expense5.营业毛利 Gross profiT6.会外服01表 FORM AFS(Service)-01━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━。