外商投资企业会计报表项目中英文对照表15

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 Investmen

(企业名称 NAME OF ENTERPRISE) 资产负债表 BALANCE SHEE

___ 年 ____ 月 ____ 日 会外工 01 表

As of (month/date)19 FORM AFI(INDUSTRIAL)-01 单位 MONETARY UNIT:

LINE NO. AT BEG.OF YEAR AT END

OF PERIOD

流动资产： CURRENT ASSETS 现金 Cash on hand 1 银行存款 Cash in bank

2

有价证券 Marketable securities 4 应收票据 Notes receivable 5 应收账款 Accounts receivable 6 减：坏账准备 Less: provision for bad debts 7 预付货款 Advances to suppliers 8

其他应收款 Other receivables 10 待摊费用 Prepaid expense 11 存货 Inventories

12 减：存货变现损失准备 Less: Provision for loss on realization of

inventories

13 一年内到期的长期投资 Long-term investments maturing within one year 15 其他流动资产 Other current assets 16 流动资产合计 Total current assets

17 长期投资： LONG-TERM INVESTMENTS: 长期投资 Long-term investments 18 一年以上的应收款项 Receivables collectible after one year 20

固定资产： FIXED ASSETS: 固定资产原价 Fixed assets-cost 21 减：累计折旧 Less:

Accumulated depreciation

22 固定资产净值 Fixed assets-net value 23 固定资产清理 Disposal of fixed assets

27 在建工程： CONSTRUCTION IN PROG S R : ES 在建工程 Construction in progress

28 无形资产： INTANGIBLE ASSETS:

场地使用权 Land occupancy right 29 工业产权及专有技术 Industry property rights and proprietary

technology 30 其他无形资产 Other intangible assets

31

行次 年初数 期末数

资

ASSETS

无形资产合计 Total intangible assets 32

其他资产： OTHER ASSETS: 开办费 Organization expense 33 筹建期间汇兑损失 Exchange loss during startup period 34

递延投资损失 Deferred loss on investments 35

递延税款借项 Deferred tax charges 36

其他递延支出 Other deferred expense 37

待转销汇兑损失 Unamortized exchange loss 38

其他资产合计 Total other assets 40

资产总计 TOTAL ASSETS 41 负债及所有者权益

LIABILITIES AND OWNER'S EQUITY 流动负债： CURRENT LIABILITIES ：短期借款Short-term loans 42 应付票据 Notes payable 43

应付账款 Accounts payable 44

应付工资 Accrued payroll 45

应交税金 Taxes payable 46

应付股利 Dividends payable 47

预收货款 Advances from customers 48

其他应付款 Other payables 50 预提费用 Accrued expense 51 职工奖励及福利基金Staff and workers' bonus and we lfare fund 52

一年内到期的长期负债 Long-term liabilities due within one year 53

其他流动负债 Other current liabilities 54

流动负债合计 Total current liabilities 55

长期负债： LONG-TERM LIABILITIES ：

长期借款 Long-term loans 56

应付公司债 Debentures payable 57

应付公司债溢价 (折价 ) Premium (discount)on debentures payable 58

一年以上的应付款项 Payables due after one year 59

长期负债合计 Total long-term liabilities 60 其他负债： OTHER LIABILITIES ：筹建期间汇兑收益 Exchange gain during start-up period 61 递延投资收益Deferred gain on investments 62

递延税款贷项Deferred tax credits 63

其他递延贷项Other deferred credits 64