外商投资企业会计报表项目中英文对照表
会计报表项目中英文对照(三张主表)
会计报表工程中英文对照(三张主表)1、Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资金Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费用Long-term investments maturing within one year 一年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects 工程物资Construction in progress 在建工程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets 无形资产及其他资产Intangible assets 无形资产Long-term deferred expenses 长期待摊费用Other long-term assets 其他长期资产Total intangible assets and other assets 无形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付工资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税金Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费用Provisions 预计负债Long-term liabilities due within one year 一年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益〔股东权益〕Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益金Undistributed profit 未分配利润Total owner’s equity所有者权益〔股东权益〕Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equiti es 负债及所有者权益2、Income statement (audited) 利润表Item 工程Sales 产品销售收入Including :export sales 其中：出口产品销售收入Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税金Cost of sales 产品销售本钱Including :cost of export sales 出口产品销售本钱Gross profit 产品销售毛利Less : selling expense 减：销售费用General and administrative expense 管理费用Financial expense 财务费用Including :interest expense(less interest income) 其中：利息支出〔减利息收入〕Exchange loss (less exchange gain) 汇兑损失〔减汇兑收益〕Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收入Less: non-operating expense 减：营业外支出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表Item 工程Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转入Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益金Staff and workers’ bonus and welfare fund职工奖励及福利基金Reserve fund 提取储藏基金Enterprise expansion fund 提取企业开展基金Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润3、Cash flows statement 现金流量表工程 Item NO。
资产负债表及利润表中英文对照表.xls
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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
29 固定资产：FIXED ASSETS:
30 固定资产原价 Fixed as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
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
3
_____年_____月_____日 会外工01表
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As of (month/date)19 FORM AFI(INDUSTRIAL)-01
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单位 MONETARY UNIT:
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资 产 行次 年初数 期末数
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ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD
日期: 2007年8月
外资企业中英文会计报表范本
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____;
行业英语：税收报表词汇英汉对照
Withholding Tax Form （代扣所得税表） English Language Word or Term Chinese Language Word or Term INDIVIDUAL INCOME TAX WITHHOLDING RETURN 扣缴个⼈所得税报告表 Withholding agent’s file number 扣缴义务⼈编码 Date of filing 填表⽇期 Day ⽇ Month ⽉ Year 年 Monetary Unit ⾦额单位 RMB Yuan ⼈民币元 This return is designed in accordance with the provisions of Article 9 of INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA. The withholding agents should turn the tax withheld over to the State Treasury and file the return with the local tax authorities within seven days after the end of the taxable month. 根据《中华⼈民共和国个⼈所得税法》第九条的规定，制定本表，扣缴义务⼈应将本⽉扣缴的税款在次⽉七⽇内缴⼊国库，并向当地税务机关报送本表。
Withholding agent’s name 扣缴义务⼈名称 Address 地址 Telephone Number 电话 Tax payer’s name 纳税义务⼈姓名 Tax payer’s file number 纳税⼈编码 Unit’s name and Address ⼯作单位及地址 Categories of income 所得项⽬ Income period 所得时间 Revenue 收⼊额 Renminbi （RMB）⼈民币 Foreign currency 外币 Name of currency 货币名称 Amount ⾦额 Exchange rate 外汇牌价 Renminbi （RMB）converted into 折合⼈民币 Total ⼈民币合计 Deductions 减费⽤额 Taxable Income 应纳税所得额 Tax rate 税率 Quick calculation deduction 速算扣除数 Amount of tax withheld 扣缴所得税额 Tax certificate number 完税证字号 Date of tax payment 纳税⽇期 In case the tax certificate is filled out by withholding agent, this return should be submitted together with 如果由扣缴义务⼈填写完税证，应在送此表时附完税证副联——份 Withholding total amount yuan 合计扣缴⾦额——元 Declaration by Withholding agent 扣缴义务⼈声明 I declare that the return is filled out in accordance with the INDIVIDUAL INCOME TAX LAW OF THE PEOPLE’S REPUBLIC OF CHINA, and I believe that the Statements contained in this return are true, correct and complete. 我声明：此扣缴申报报表是根据《中华⼈民共和国个⼈所得税法》的规定填报的，我确信它是真实的，可靠的，完整的。
会计报表中英文对照
INCቤተ መጻሕፍቲ ባይዱME STATEMENT
单位:人民币 UNIT:RMB
上年同期累计数
利 润 表
编报单位: Draw Up Unit:
行次 项 目 ITEMS LINE NO: 产品销售收入 其中：出口产品销售收入 减：销售折扣与折让 产品销售净额 减：产品销售税金 产品销售成本 其中：出口产品销售成本 产品销售毛利 减：销售费用 管理费用 财务费用 其中：利息支出(减利息收入) 汇兑损失(减汇兑收益) 产品销售利润 加：其他业务利润 营业利润 加：投资收益 营业外收入 减：营业外支出 加：以前年度损益调整 利润总额 减：所得税 净利润 Sales Including: Export sales Less: sales discounts and allowances Net sales Less: sales tax Cost of sales Including: Cost of export sales Gross profit on sales Less: selling expenses General and administrative expenses Financial expenses Including: Interest expenses (less interest income) Exchange loss(less exchange gains) Profit on sales Add:profit from other operations Operating profit Add: investment income Non-operating income Less: Non-operating expenses Add: Adjustment to prior year's income and expense Profit before tax Less: Income tax Net profit 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 Current period Year to date Last year actual 本 期 数 本年累计数
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外卜辅料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 other payables-unemployment insurance other payables-trade union其他应付款项 - 其他（ 员工） other liabilities toemployees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 pricevariance 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 changeunfinished 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 其他应付款项 - 失业保险 其他应付款项 - 工会经费盈余公积 -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 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- 伙食费用及补贴 wages welfare - expensesfor food - 托费 wages welfare - subsidy for kindergarten - 子女及家庭补贴 wages welfare - subsidy for bady,family - 职工疗养费 wages welfare - employee recuperate - 医务人员工资 wages welfare-salary infirmary employee - 医药费用及补贴 wages welfare - medical expenses - 其他 wages welfare - others - 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-bo nus 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 payme nts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 expensesfund 直接人工福利费直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费 直接人工福利费折旧（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rentalrevenue 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。
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
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
会计报表中英文对照
MONETARY UNIT:YUAN 本 期 数 年 累 计上 年 同 期 累 计 数 数 本 数期 CURRENT PERIOD CURRENT YEAR CUMULATIVEYEAR CUMULATE LAST
附注:1.出口产品销售收入: Notes:Export sales:esended Mar (1)非人民币货币名称和金额折合帐本位币金额 (1)Foreign currency (name and amount) translated into recording currency(amount)应收票据贴现 (2)外币兑换券金额 (2)in foreign exchange certificate rding c
利
润
INCOME STATEMENT
表
会外工02表 FROM AJI-02 单பைடு நூலகம்:元
For the year(or,quarter,month)ended JULY 31,1998
行 次 LINE NO. 产品销售收入 Sales For th 1 其中:出口产品销售收入 Including:export saleshe year(or, 2 减:销售折扣与折让 Less:Sales discount and allowances,quarter, 3 产品销售净额 Net Salesdiscou 4 减:产品销售税金 Less:Sales Taxcount an 5 产品销售成本 Cost of salesand al 6 其中:出口产品销售成本 Including:Cost of export saleses,quarter, 7 产品销售毛利 Gross profit on salesort sa 8 减:销售费用 Less:Selling expensesort sa 9 管理费用 General and administrative expensesonth 10 财务费用 Financial Expensesstra 11 其中:利息支出(减利息收入) Including:Interest expenses(less interest income)nth 12 汇兑损失(减汇兑收益) Exchange lost(less exchange gains)e)nth) 13 产品销售利润 Profit on sales lost( 14 加:其他业务利润 Add:Income form other operationsnge gain 15 营业利润 Operating profiter o 16 加:投资收益 Add:Investment incomeperati 17 营业外收入 Non-operating incometions 18 减:营业外支出 Less:Non-operating incomeetionsn 19 加:已前年度损益调整 Add:Adjustment of prior year's income and expensesended 20 Mar 利润总额 TOTAL PROFIT pri 21 减:所得税 Less:Income taxior y 22 净利润 NET INCOME ta 项 目 ITEMS
会计报表中英对照
资产负债表Balance Sheet项目ITEM货币资金Cash短期投资Short term investments应收票据Notes receivable应收股利Dividend receivable应收利息Interest receivable应收帐款Accounts receivable其他应收款Other receivables预付帐款Accounts prepaid期货保证金Future guarantee应收补贴款Allowance receivable应收出口退税Export drawback receivable存货Inventories其中：原材料Including:Raw materials产成品(库存商品) Finished goods待摊费用Prepaid and deferred expenses待处理流动资产净损失Unsettled G/L on current assets一年内到期的长期债权投资Long-term debenture investment falling due in a yaear 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated Dpreciation固定资产净值Fixed assets-net value减：固定资产减值准备Less:Impairment of fixed assets固定资产净额Net value of fixed assets固定资产清理Disposal of fixed assets工程物资Project material在建工程Construction in Progress待处理固定资产净损失Unsettled G/L on fixed assets固定资产合计Total tangible assets无形资产Intangible assets其中:土地使用权Including and use rights递延资产（长期待摊费用）Deferred assets其中:固定资产修理Including:Fixed assets repair固定资产改良支出Improvement expenditure of fixed assets其他长期资产Other long term assets其中:特准储备物资Among it:Specially approved reserving materials无形及其他资产合计Total intangible assets and other assets递延税款借项Deferred assets debits资产总计Total Assets资产负债表(续表) Balance Sheet项目ITEM短期借款Short-term loans应付票款Notes payable应付帐款Accounts payab1e预收帐款Advances from customers应付工资Accrued payro1l应付福利费Welfare payable应付利润(股利) Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year 其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities其中:特准储备资金Including:Special reserve fund长期负债合计Total long term liabilities递延税款贷项Deferred taxation credit负债合计Total liabilities* 少数股东权益Minority interests实收资本(股本) Subscribed Capital国家资本National capital集体资本Collective capital法人资本Legal person"s capital其中:国有法人资本Including:State-owned legal person"s capital 集体法人资本Collective legal person"s capital个人资本Personal capital外商资本Foreign businessmen"s capital资本公积Capital surplus盈余公积surplus reserve其中:法定盈余公积Including:statutory surplus reserve公益金public welfare fund补充流动资本Supplermentary current capital* 未确认的投资损失（以“-”号填列）Unaffirmed investment loss未分配利润Retained earnings外币报表折算差额Converted difference in Foreign Currency Statements所有者权益合计Total shareholder"s equity负债及所有者权益总计Total Liabilities & Equity利润表INCOME STATEMENT项目ITEMS产品销售收入Sales of products其中：出口产品销售收入Including：Export sales减：销售折扣与折让Less：Sales discount and allowances产品销售净额Net sales of products减：产品销售税金Less：Sales tax产品销售成本Cost of sales其中：出口产品销售成本Including：Cost of export sales产品销售毛利Gross profit on sales减：销售费用Less：Selling expenses管理费用General and administrative expenses财务费用Financial expenses其中：利息支出(减利息收入) Including：Interest expenses (minusinterest ihcome) 汇兑损失(减汇兑收益)Exchange losses(minus exchange gains)产品销售利润Profit on sales加：其他业务利润Add：profit from other operations营业利润Operating profit加：投资收益Add：Income on investment加：营业外收入Add：Non-operating income减：营业外支出Less：Non-operating expenses加：以前年度损益调整Add：adjustment of loss and gain for previous years利润总额Total profit减：所得税Less：Income tax净利润Net profit现金流量表Cash Flows StatementPrepared by:Period: Unit:Items1.Cash Flows from Operating Activities:01)Cash received from sales of goods or rendering of services02)Rental receivedValue added tax on sales received and refunds of value03)added tax paid04)Refund of other taxes and levy other than value added tax07)Other cash received relating to operating activities08)Sub-total of cash inflows09)Cash paid for goods and services10)Cash paid for operating leases11)Cash paid to and on behalf of employees12)Value added tax on purchases paid13)Income tax paid14)Taxes paid other than value added tax and income tax17)Other cash paid relating to operating activities18)Sub-total of cash outflows19)Net cash flows from operating activities2.Cash Flows from Investing Activities:20)Cash received from return of investments21)Cash received from distribution of dividends or profits22)Cash received from bond interest incomeNet cash received from disposal of fixed assets,intangible 23)assets and other long-term assets26)Other cash received relating to investing activities27)Sub-total of cash inflowsCash paid to acquire fixed assets,intangible assets28)and other long-term assets29)Cash paid to acquire equity investments30)Cash paid to acquire debt investments33)Other cash paid relating to investing activities34)Sub-total of cash outflows35)Net cash flows from investing activities3.Cash Flows from Financing Activities:36)Proceeds from issuing shares37)Proceeds from issuing bonds38)Proceeds from borrowings41)Other proceeds relating to financing activities42)Sub-total of cash inflows43)Cash repayments of amounts borrowed44)Cash payments of expenses on any financing activities45)Cash payments for distribution of dividends or profits46)Cash payments of interest expenses47)Cash payments for finance leases48)Cash payments for reduction of registered capital51)Other cash payments relating to financing activities52)Sub-total of cash outflows53)Net cash flows from financing activities4.Effect of Foreign Exchange Rate Changes on Cash Increase in Cash and Cash EquivalentsSupplemental Information1.Investing and Financing Activities that do not Involve in Cash Receipts and Payments56)Repayment of debts by the transfer of fixed assets57)Repayment of debts by the transfer of investments58)Investments in the form of fixed assets59)Repayments of debts by the transfer of investories2.Reconciliation of Net Profit to Cash Flows from Operating Activities62)Net profit63)Add provision for bad debt or bad debt written off64)Depreciation of fixed assets65)Amortization of intangible assetsLosses on disposal of fixed assets,intangible assets66)and other long-term assets (or deduct:gains)67)Losses on scrapping of fixed assets68)Financial expenses69)Losses arising from investments (or deduct:gains)70)Defered tax credit (or deduct:debit)71)Decrease in inventories (or deduct：increase)72)Decrease in operating receivables (or deduct:increase)73)Increase in operating payables (or deduct:decrease)74)Net payment on value added tax (or deduct:net receipts75)Net cash flows from operating activities Increase in Cash and Cash Equivalents76)cash at the end of the period77)Less:cash at the beginning of the period78)Plus:cash equivalents at the end of the period79)Less:cash equivalents at the beginning of the period80)Net increase in cash and cash equivalents现金流量表的现金流量声明拟制人：时间：单位：项目1.cash流量从经营活动：01 ）所收到的现金从销售货物或提供劳务02 ）收到的租金增值税销售额收到退款的价值03 ）增值税缴纳04 ）退回的其他税收和征费以外的增值税07 ）其他现金收到有关经营活动08 ）分，总现金流入量09 ）用现金支付的商品和服务10 ）用现金支付经营租赁11 ）用现金支付，并代表员工12 ）增值税购货支付13 ）所得税的缴纳14 ）支付的税款以外的增值税和所得税17 ）其他现金支付有关的经营活动18 ）分，总的现金流出19 ）净经营活动的现金流量2.cash流向与投资活动：20 ）所收到的现金收回投资21 ）所收到的现金从分配股利，利润22 ）所收到的现金从国债利息收入现金净额收到的处置固定资产，无形资产23 ）资产和其他长期资产26 ）其他收到的现金与投资活动27 ）小计的现金流入量用现金支付购建固定资产，无形资产28 ）和其他长期资产29 ）用现金支付，以获取股权投资30 ）用现金支付收购债权投资33 ）其他现金支付的有关投资活动34 ）分，总的现金流出35 ）的净现金流量，投资活动产生3.cash流量筹资活动：36 ）的收益，从发行股票37 ）的收益，由发行债券38 ）的收益，由借款41 ）其他收益有关的融资活动42 ），小计的现金流入量43 ）的现金偿还债务所支付的44 ）现金支付的费用，对任何融资活动45 ）支付现金，分配股利或利润46 ）以现金支付的利息费用47 ）以现金支付，融资租赁48 ）以现金支付，减少注册资本51 ）其他现金收支有关的融资活动52 ）分，总的现金流出53 ）的净现金流量从融资活动4.effect的外汇汇率变动对现金增加现金和现金等价物补充资料1.investing活动和筹资活动，不参与现金收款和付款56 ）偿还债务的转让固定资产57 ）偿还债务的转移投资58 ）投资在形成固定资产59 ）偿还债务的转移库存量2.reconciliation净利润现金流量从经营活动62 ）净利润63 ）补充规定的坏帐或不良债务注销64 ）固定资产折旧65 ）无形资产摊销损失处置固定资产，无形资产66 ）和其他长期资产（或减：收益）67 ）损失固定资产报废68 ）财务费用69 ）引起的损失由投资管理（或减：收益）70 ）defered税收抵免（或减：借记卡）71 ）减少存货（或减：增加）72 ）减少经营性应收（或减：增加）73 ）增加的经营应付账款（或减：减少）74 ）净支付的增值税（或减：收益净额75 ）净经营活动的现金流量增加现金和现金等价物76 ）的现金，在此期限结束77 ）减：现金期开始78 ）加：现金等价物在此期限结束79 ）减：现金等价物期开始80 ），净增加现金和现金等价物。
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)19FORM AFI(INDUSTRIAL)-01单位MONETARY UNIT: ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━资产行次年初数期末数ASSETS LINE NO.A T 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 debts7预付货款Advances to suppliers8其他应收款Other receivables10待摊费用Prepaid expense11存货Inventories12减：存货变现损失准备Less: Provision for loss on realization ofinventories13 一年内到期的长期投资Long-term investments maturing within one year15其他流动资产Other current assets16流动资产合计Total current assets17长期投资：LONG-TERM INVESTMENTS:长期投资Long-term investments18一年以上的应收款项Receivables collectible after one year20固定资产：FIXED ASSETS:固定资产原价Fixed assets-cost21减：累计折旧Less: Accumulated depreciation22固定资产净值Fixed assets-net value23固定资产清理Disposal of fixed assets27在建工程：CONSTRUCTION IN PROGRES S:在建工程Construction in progress28无形资产：INTANGIBLE ASSETS:场地使用权Land occupancy right29工业产权及专有技术Industry property rights and proprietarytechnology30其他无形资产Other intangible assets31无形资产合计Total intangible assets32其他资产：OTHER ASSETS:开办费Organization expense33筹建期间汇兑损失Exchange loss during startup period34递延投资损失Deferred loss on investments35递延税款借项Deferred tax charges36其他递延支出Other deferred expense37待转销汇兑损失Unamortized exchange loss38其他资产合计Total other assets40资产总计TOTAL ASSETS41 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 loans42应付票据Notes payable43应付账款Accounts payable44应付工资Accrued payroll45应交税金Taxes payable46应付股利Dividends payable47预收货款Advances from customers48其他应付款Other payables50预提费用Accrued expense51职工奖励及福利基金Staff and workers' bonus and we lfare fund52一年内到期的长期负债Long-term liabilities due within one year53其他流动负债Other current liabilities54流动负债合计Total current liabilities55长期负债：LONG-TERM LIABILITIES：长期借款Long-term loans56应付公司债Debentures payable57应付公司债溢价(折价) Premium (discount)on debentures payable58一年以上的应付款项Payables due after one year59长期负债合计Total long-term liabilities60其他负债：OTHER LIABILITIES：筹建期间汇兑收益Exchange gain during start-up period61递延投资收益Deferred gain on investments62递延税款贷项Deferred tax credits63其他递延贷项Other deferred credits64待转销汇兑收益Unamortized exchange gain65其他负债合计Total other liabilities66负债合计Total liabilities67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 returned71资本公积Capital surplus72储备基金Reserve fund74 企业发展基金Enterprise expansion fund75利润归还投资Profit capitalized on return of investments76本年利润Current year net income77未分配利润Undistributed profit78 所有者权益合计Total owner's equity80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 profit8减：销售费用Less: Selling expense9管理费用General and administrative expense10财务费用Financial expense11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 operation14加：其他业务利润Add: Income from other operations15营业利润Operating income16加：投资收益Add: Investment income17营业外收入Non-operating income18减：营业外支出Less: Non-operating expense19加：以前年度损益调整20Add: Adjustment to prior year's income and expense利润总额Income before tax21减：所得税Less: Income tax22净利润Net income23━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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STA TEMENT 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 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 investments14(3)减少固定资产Decrease of fixed assets15(4)减少无形资产Decrease of intangible assets16(5)增加长期借款Increase of long-term loans17(6)发行公司债Issuance of debentures18(7)增加其他负债Increase of other liabilities19(8)增加储备基金和企业发展基金Increase of reserve fund andenterprise expansion fund20(9)增加资本Increase of capital21(10)增加资本公积Increase of capital surplus22(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 fund27(2)储备基金Reserve fund 28(3)企业发展基金Enterprise expansion fund29(4)股利Dividends 30(5)利润归还所有者投资Profit capitalized on return of owner's investments31(6)利润增资Profit reinvestments32小计SUB-TOTAL 342.其他运用Other applications:(1)增加固定资产Increase of fixed assets35(2)增加无形资产及其他资产Increase of intangible assets and other assets36(3)增加长期投资Increase of long-term investments37(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 liabilities40(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners41(less profit capitalized on return of owner's investments)(8)减少资本公积Decrease of capital surplus42(9)减少储备基金和企业发展基金Decrease of reseverve fund andenterprise expansion fund43小计SUB-TOTAL 45流动资金运用合计TOTAL APPLICA TIONS 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 debts536.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 payable6.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 fund71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STA TEMENT 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 year7已弥补亏损Recovery of loss8 可供所有者分配的利润Profit available for distribution to owners10减：已分配股利Less: Dividends declared11其中：中方股利Including: Chinese dividends12 外方股利Foreign dividends13 利润归还投资Profit capitalized on return of investments14年末未分配利润Undistributed profit at end of year15━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━(企业名称NAME OF ENTERPRISE)应交增值税明细表STA TEMENT OF V ALUE 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：V A T 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V A T on sales出口退税V A T refund for exported goods进项税额转出Amount transfer out fromV AT on purchase转出多交增值税Transfer out overpaid V AT3.进项税额V AT on purchase已交税金V AT paid减免税款Tax reduced and exempted出口抵减内销产品应纳税额V AT payable ondomestic sales offset against V AT on purchasefor export sales转出未交增值税Transfer out unpaid V AT4.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V AT 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&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━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━。
三大报表中英文对照
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。
会计报表项目中英文对照帖（基本完成）
会计报表项⽬中英⽂对照帖（基本完成）会计报表项⽬中英⽂对照帖（基本完成）Balance sheet(audited) 资产负债表Assets 资产Current assets 流动资产、Cash 货币资⾦Short-term investment 短期投资Notes receivable 应收票据Dividends receivable 应收股利Interest receivable 应收利息Account receivable 应收帐款Other receivable 其他应收款Advanced to suppliers 预付帐款Subsidies receivable 应收补贴款Inventories 存货Prepaid expenses 待摊费⽤Long-term investments maturing within one year ⼀年内到期的长期投资Other current assents 其他流动资产Total current assets 流动资产合计Long-term investments 长期投资Long-term equity investment 长期股权投资Long-term debt investment 长期债权投资Total long-term investment 长期投资合计Fixed assets 固定资产Fixed assets-cost 固定资产原价Less: accumulated depreciation 减：累计折旧Fixed assets net value 固定资产净值Less: impairment of fixed assets 减：固定资产减值准备Fixed asset-book value 固定资产净值Materials for projects ⼯程物资Construction in progress 在建⼯程Disposal of fixed assets 固定资产清理Total fixed assets 固定资产合计Intangible assets and other assets ⽆形资产及其他资产Intangible assets ⽆形资产Long-term deferred expenses 长期待摊费⽤Other long-term assets 其他长期资产Total intangible assets and other assets ⽆形资产及其他资产合计Deferred tax：递延税项Deferred tax debit 递延税款借项Total assets 资产总计Liabilities and owners’ equity负债及所有者权益Current liabilities : 流动负债Short-term loans 短期借款Notes payable 应付票据Account payable 应付帐款Advance from customers 预收帐款Accrued payroll 应付⼯资Accrued employee’s welfare expenses应付福利费Dividends payable 应付股利Taxes payable 应交税⾦Other taxes and expense payable 其他应交款Other payable 其他应付款Accrued expenses 预提费⽤Provisions 预计负债Long-term liabilities due within one year ⼀年内到期的长期负债Other current liabilities 其他流动负债Total current liabilities 流动负债合计Long-term liabilities：长期负债Long-term loans 长期借款Bonds payable 应付债券Long-term accounts payable 长期应付款Specific account payable 专项应付款Other long-term liabilities 其他长期负债Total long-term liabilities 长期负债合计Deferred tax: 递延税项Deferred tax credits 递延税款贷项Total other liabilities : 负债合计Owner’s equity:所有者权益（股东权益）Paid-in capital 实收资本Less :investment returned 减：已归还投资Pain-in capital-net 实收资本净额Capital surplus 资本公积Surplus from profits 盈余公积Including: statutory public welfare fund 其中：法定公益⾦Undistributed profit 未分配利润Total owner’s equity所有者权益（股东权益）Total liabilities and owner’s equities负债及所有者权益Total liabilities and owner’s equitie s 负债及所有者权益Income statement (audited) 利润表（已审）Item 项⽬Sales 产品销售收⼊Including :export sales 其中：出⼝产品销售收⼊Less: sales discounts and allowances 减：销售折扣与折让Net sales 产品销售净额Less: sales tax 减：产品销售税⾦Cost of sales 产品销售成本Including :cost of export sales 出⼝产品销售成本Gross profit 产品销售⽑利Less : selling expense 减：销售费⽤General and administrative expense 管理费⽤Financial expense 财务费⽤Including :interest expense(less interest income) 其中：利息⽀出（减利息收⼊）Exchange loss (less exchange gain) 汇兑损失（减汇兑收益）Income from main operation 产品销售利润Add :income from other operations 加：其他业务利润Operating income 营业利润Add : investment income 加：投资收益Non-operating expense 营业外收⼊Less: non-operating expense 减：营业外⽀出Add: adjustment to pripr year’s income and expense加：以前年度损益调整Income before tax 利润总额Less: income tax 减：所得税Net income 净利润Statement of profit apropriation and distribution (audited) 利润分配表（已审）Item 项⽬Net income 净利润Add: undistributed profit at beginning of year 加：年初未分配利润Other transferred in 其他转⼊Profit available for distribution 可供分配的利润Less: statutory surplus from profits 减：提取法定盈余公积Statutory public welfare fund 提取法定公益⾦Staff and workers’ bonus and welfare fund职⼯奖励及福利基⾦Reserve fund 提取储备基⾦Enterprise expansion fund 提取企业发展基⾦Profit capitalized on return of investments 利润归还投资Profit available for distribution to owners 可供投资者分配的利润Less: dividends payable for preferred stock 应付优先股股利V oluntary surplus from profits 提取任意盈余公积Dividends payable for common stock 应付普通股股利Dividends transferred to capital 转作股本的普通股股利Undistributed profit 未分配利润Cash flows statement 现⾦流量表项⽬ Item NO。
三大财务报表项目中英文对照
三大财务报表项目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 year 其他流动资产Other current assets流动资产合计Total current assets长期投资：Long-term investment：其中:长期股权投资Including long term equity investment长期债权投资Long term securities investment*合并价差Incorporating price difference长期投资合计Total long-term investment固定资产原价Fixed assets-cost减：累计折旧Less:Accumulated 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 payroll应付福利费Welfare payable应付利润(股利)Profits payab1e应交税金Taxes payable其他应交款Other payable to government其他应付款Other creditors预提费用Provision for expenses预计负债Accrued liabilities一年内到期的长期负债Long term liabilities due within one year其他流动负债Other current liabilities流动负债合计Total current liabilities长期借款Long-term loans payable应付债券Bonds payable长期应付款long-term accounts payable专项应付款Special accounts payable其他长期负债Other long-term liabilities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 Flow statement项目Items1.cash流量从经营活动： 1.Cash Flows from Operating Activities:01 ）所收到的现金从销售货物或提供劳01)Cash received from sales of goods or rendering of services 务02 ）收到的租金02)Rental received增值税销售额收到退款的价值Value added tax on sales received and refunds of value03 ）增值税缴纳03)added tax paid04 ）退回的其他税收和征费以外的增值04)Refund of other taxes and levy other than value added tax 税07 ）其他现金收到有关经营活动07)Other cash received relating to operating activities08 ）分，总现金流入量08)Sub-total of cash inflows09 ）用现金支付的商品和服务09)Cash paid for goods and services10 ）用现金支付经营租赁10)Cash paid for operating leases11 ）用现金支付，并代表员工11)Cash paid to and on behalf of employees12 ）增值税购货支付12)Value added tax on purchases paid13 ）所得税的缴纳13)Income tax paid14 ）支付的税款以外的增值税和所得税14)Taxes paid other than value added tax and income tax17 ）其他现金支付有关的经营活动17)Other cash paid relating to operating activities18 ）分，总的现金流出18)Sub-total of cash outflows19 ）净经营活动的现金流量19)Net cash flows from operating activities2.cash流向与投资活动： 2.Cash Flows from Investing Activities:20 ）所收到的现金收回投资20)Cash received from return of investments21 ）所收到的现金从分配股利，利润21)Cash received from distribution of dividends or profits22 ）所收到的现金从国债利息收入22)Cash received from bond interest income现金净额收到的处置固定资产，无形资Net cash received from disposal of fixed assets,intangible产23 ）资产和其他长期资产23)assets and other long-term assets26 ）其他收到的现金与投资活动26)Other cash received relating to investing activities27 ）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 assets28 ）和其他长期资产28)and other long-term assets29 ）用现金支付，以获取股权投资29)Cash paid to acquire equity investments30 ）用现金支付收购债权投资30)Cash paid to acquire debt investments33 ）其他现金支付的有关投资活动33)Other cash paid relating to investing activities34 ）分，总的现金流出34)Sub-total of cash outflows35 ）的净现金流量，投资活动产生35)Net cash flows from investing activities3.cash流量筹资活动： 3.Cash Flows from Financing Activities:36 ）的收益，从发行股票36)Proceeds from issuing shares37 ）的收益，由发行债券37)Proceeds from issuing bonds38 ）的收益，由借款38)Proceeds from borrowings41 ）其他收益有关的融资活动41)Other proceeds relating to financing activities42 ），小计的现金流入量42)Sub-total of cash inflows43 ）的现金偿还债务所支付的43)Cash repayments of amounts borrowed44 ）现金支付的费用，对任何融资活动44)Cash payments of expenses on any financing activities45 ）支付现金，分配股利或利润45)Cash payments for distribution of dividends or profits46 ）以现金支付的利息费用46)Cash payments of interest expenses47 ）以现金支付，融资租赁47)Cash payments for finance leases48 ）以现金支付，减少注册资本48)Cash payments for reduction of registered capital51 ）其他现金收支有关的融资活动51)Other cash payments relating to financing activities52 ）分，总的现金流出52)Sub-total of cash outflows53 ）的净现金流量从融资活动53)Net cash flows from financing activities4.effect的外汇汇率变动对现金54.Effect of Foreign Exchange Rate Changes on Cash增加现金和现金等价物 Increase in Cash and Cash Equivalents补充资料Supplemental Information1.投资活动和筹资活动，不参与 1.Investing and Financing Activities that do not Involve in 现金收款和付款Cash Receipts and Payments56 ）偿还债务的转让固定资产56)Repayment of debts by the transfer of fixed assets57 ）偿还债务的转移投资57)Repayment of debts by the transfer of investments58 ）投资在形成固定资产58)Investments in the form of fixed assets59 ）偿还债务的转移库存量59)Repayments of debts by the transfer of investories2.reconciliation净利润现金流量从经营 2.Reconciliation of Net Profit to Cash Flows from Operating 活动Activities62 ）净利润62)Net profit63 ）补充规定的坏帐或不良债务注销63)Add provision for bad debt or bad debt written off64 ）固定资产折旧64)Depreciation of fixed assets65 ）无形资产摊销65)Amortization of intangible assets损失处置固定资产，无形资产Losses on disposal of fixed assets,intangible assets66 ）和其他长期资产（或减：收益）66)and other long-term assets (or deduct:gains)67 ）损失固定资产报废67)Losses on scrapping of fixed assets68 ）财务费用68)Financial expenses69 ）引起的损失由投资管理（或减：收69)Losses arising from investments (or deduct:gains)益）70 ）defered税收抵免（或减：借记70)Defered tax credit (or deduct:debit)卡）71 ）减少存货（或减：增加）71)Decrease in inventories (or deduct：increase)72 ）减少经营性应收（或减：增加）72)Decrease in operating receivables (or deduct:increase)73 ）增加的经营应付账款（或减：减73)Increase in operating payables (or deduct:decrease)少）74 ）净支付的增值税（或减：收益净额74)Net payment on value added tax (or deduct:net receipts75 ）净经营活动的现金流量75)Net cash flows from operating activities增加现金和现金等价物 Increase in Cash and Cash Equivalents76 ）的现金，在此期限结束76)cash at the end of the period77 ）减：现金期开始77)Less:cash at the beginning of the period78 ）加：现金等价物在此期限结束78)Plus:cash equivalents at the end of the period79 ）减：现金等价物期开始79)Less:cash equivalents at the beginning of the period80 ），净增加现金和现金等价物80)Net increase in cash and cash equivalents本文来源：张熙庭认证空间。
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字体大小：大| 中| 小2006-12-14 16:46 - 阅读：36599 - 评论：0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: }1━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━,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 银行存款Cash in bank 有价证券Marketable securities应收票据Notes receivable 应收账款Accounts receivable减：坏账准备Less: provision for bad debts预付货款Advances to suppliers 其他应收款Other receivables待摊费用Prepaid expense存货Inventories减：存货变现损失准备Less: Provision for loss on realization of inventories 一年内到期的长期投资Long-term investments maturing within one year其他流动资产Other current assets流动资产合计Total current assets长期投资：LONG-TERM INVESTMENTS 长期投资Long-term investments 一年以上的应收款项Receivables collectible after one year固定资产：FIXED ASSETS:固定资产原价Fixed assets-cost 21减：累计折旧Less: Accumulated depreciation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无形资产：INTANGIBLE ASSETS:场地使用权Land occupancy right 29 3)>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无形资产合计Total intangible assets其他资产：OTHER ASSETS: -开办费Organization expense筹建期间汇兑损失Exchange loss during startup period递延投资损失Deferred loss on investments递延税款借项Deferred tax charges 其他递延支出Other deferred expense 待转销汇兑损失Unamortized exchange loss其他资产合计Total other assets资产总计TOTAL ASSETS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应付票据Notes payable应付账款Accounts payable应付工资Accrued payroll应交税金Taxes payable应付股利Dividends payable预收货款Advances from customers其他应付款Other payables预提费用Accrued expense职工奖励及福利基金Staff and workers’ bonus and we lfare fund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长期负债：LONG-TERM LIABILITIES：长期借款Long-term loans 56 -]-应付公司债Debentures payable 应付公司债溢价(折价) Premium (discount)on debentures payable 一年以上的应付款项Payables due after one year ;长期负债合计Total long-term liabilities 其他负债：OTHER LIABILITIES：筹建期间汇兑收益Exchange gain during start-up period递延投资收益Deferred gain on investments递延税款贷项Deferred tax credits其他递延贷项Other deferred credits待转销汇兑收益Unamortized exchange gain其他负债合计Total other liabilities 负债合计Total liabilities 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_______)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_________) Including: Chinese investments (amount of non-RBM currency at end of period______)外方投资( 非人民币货币资本期末金额________) 70 _BAJ vYnForeign investments (amount of non-RMB currency at end of period______)减：已归还投资Less: Investments returned资本公积Capital surplus储备基金Reserve fund企业发展基金Enterprise expansion fund利润归还投资Profit capitalized on return of investments 本年利润Current year net income 未分配利润Undistributed profit所有者权益合计Total owner’s equity 负债及所有者权益总计TOTAL LIABILITIES AND OWNER’S EQUITY━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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其中：出口产品销售收入Including: Export Sales减：销售折扣与折让Less: Sales discounts and allowances产品销售净额Net sales 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 减：销售费用Less: Selling expense管理费用General and administrative expense 财务费用Financial expense其中：利息支出(减利息收入) Including：Interest expense(less interest income)汇兑损失(减汇兑收益)Exchange loss(less exchange gain)产品销售利润Income from main operation 加：其他业务利润Add: Income from other operations营业利润Operating income加：投资收益Add: Investment income营业外收入Non-operating income 减：营业外支出Less: Non-operating expense加：以前年度损益调整Add: Adjustment to prior year’s income and expense利润总额Income before tax减：所得税Less: Income tax净利润Net income━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 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)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain)(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)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)捐赠固定资产支出Expenditure on donation of fixed assets(8)递延税款Deferred taxes(9)其他不影响流动资产的费用和损失Other expense & losses not affecting working capital小计SUB-TOTAL2.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)(2)收回长期投资Realization of long-term investments(3)减少固定资产Decrease of fixed assets(4)减少无形资产Decrease of intangible assets(5)增加长期借款Increase of long-term loans(6)发行公司债Issuance of debentures(7)增加其他负债Increase of other liabilities(8)增加储备基金和企业发展基金Increase of reserve fund and enterprise expansion fund(9)增加资本Increase of capital(10)增加资本公积Increase of capital surplus(11)弥补亏损Recovery of loss小计SUB-TOTAL流动资金来源合计TOTAL SOURCES OF WORKING CAPITAL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(2)储备基金Reserve fund(3)企业发展基金Enterprise expansion fund(4)股利Dividends(5)利润归还所有者投资Profit capitalized on retur n of owner’s investments(6)利润增资Profit reinvestments小计SUB-TOTAL2.其他运用Other applications:(1)增加固定资产Increase of fixed assets(2)增加无形资产及其他资产Increase of intangible assets and other assets(3)增加长期投资Increase of long-term investments(4)偿还长期借款Repayment of long-term loans(5)收回公司债Repayment of company debentures(6)减少其他负债Decrease of other liabilities(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners (less profit capitalized on return of owner’s investments)(8)减少资本公积Decrease of capital surplus(9)减少储备基金和企业发展基金Decrease of reseverve fund and enterprise expansion fund小计SUB-TOTAL流动资金运用合计TOTAL APPLICATIONS OF WORKING CAPITAL流动资金增加净额NET INCREASE OF WORKING CAPITAL━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 hand2.银行存款Cash in bank3.有价证券Marketable securities4.应收票据Notes receivable5.应收账款Accounts receivable 减：坏账准备Less: Provision for bad debts6.预付货款Advances to suppliers7.其他应付款Other receivables8.待摊费用Prepaid expense9.存货Inventories减：存货变现损失准备Less: Provision for loss on realization of inventories流动资产增加净额NET INCREASE OF CURRENT ASSETS二、流动负债本年增加数INCREASE OF CURRENT LIABILITIES1.短期借款Short term loans2.应付票据Notes payable3.应付账款Accounts payable4.应付工资Accrued payroll5.应交税金Tax payable6.应付股利Dividends payable7.预收货款Advances from customers8.其他应付款Other liabilities9.预提费用Accrued expense10.职工奖励及福利基金Staff and workers’ bonus and welfare fund 流动负债增加净额NET INCREASE OF CURRENT LIABILITIES 流动资金增加净额NET INCREASE OF WORKING CAPITAL━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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减：职工奖励及福利基金Less: Staff and workers’ bonus and welfare fund 储备基金Reserve fund企业发展基金Enterprise expansion fund利润转作投资Profit reinvestments加：年初未分配利润Add: Undistributed profit at beginning of year已弥补亏损Recovery of loss可供所有者分配的利润Profit available for distribution to owners减：已分配股利Less: Dividends declared 其中：中方股利Including: Chinese dividends外方股利Foreign dividends利润归还投资Profit capitalized on return of investments年末未分配利润Undistributed profit at end of year━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━(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 “－” .m.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 by a “－” sign)2.本期转入数(多交数以“－”号反映)Amount transfer in at current period (Amount overpaid represented by a “－” sign) I3.本期已交数Amount paid at current period \4.期末未交数(多交数以“－”号反映)Amount unpaid at end of period (Amount overpaid represented by a “－” sign) ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━各行业特有的项目(一)外商投资旅游企业：Tourism Enterprises with Foreign cInvestment C&T`━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 Pv D;uk餐饮Food and beverage K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 y 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&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A dd: 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 project ;7.工程结算收入Revenues8.工程结算税金Sales tax9.工程结算成本Cost of sales 10.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 expense 15.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 cost !6.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精品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 lessor )15.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 expense可编辑。