外商投资企业会计报表项目中英文对照表

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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

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(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

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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 vYn

Foreign 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