外商投资企业会计报表项目策划中英文版

外商投资企业会计报表项目中英文对比表

外商投资企业会计报表项目中英文对比表(供参考)

外商投资工业企业会计报表

Financial Statements for Industrial Enterprises with Foreign Investmen

T ━━━━━━━━━━━━━━━━

(企业名称NAME OF ENTERPRISE)

资产负债表BALANCE SHEE T _____年_____月_____日会外工01表

As of (month/date)19FORM AFI(INDUSTRIAL)-01

单位

MONETARY UNIT:

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

资产行次年初数期末数

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

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

流淌资产： CURRENT ASSETS

现金Cash on hand 1

银行存款Cash in bank 2

有价证券Marketable securities 4

应收票据Notes receivable 5

应收账款Accounts receivable

6

减：坏账预备Less: provision for bad debts 7

预付货款Advances to suppliers 8

其他应收款Other receivables 10

待摊费用Prepaid expense 11

存货Inventories 12

减：存货变现损失预备Less: Provision for loss on realization of

inventories 13

一年内到期的长期投资 Long-term investments maturing within one year 15

其他流淌资产Other current assets 16

流淌资产合计Total current assets 17

长期投资：LONG-TERM INVESTMENTS:

长期投资Long-term investments 18

一年以上的应收款项 Receivables collectible after one year 20

固定资产：FIXED ASSETS:

固定资产原价Fixed assets-cost 21

减：累计折旧Less: Accumulated depreciation 22

固定资产净值Fixed assets-net value 23

固定资产清理Disposal of fixed assets 27

在建工程：CONSTRUCTION IN PROGRESS:

在建工程Construction in progress 28

无形资产：INTANGIBLE ASSETS:

场地使用权Land occupancy right 29

工业产权及专有技术Industry property rights and proprietary

technology 30

其他无形资产Other intangible assets 31

无形资产合计Total intangible assets 32

其他资产：OTHER ASSETS:

开办费Organization expense 33

筹建期间汇兑损失 Exchange loss during startup period 34

递延投资损失Deferred loss on investments 35

递延税款借项Deferred tax charges

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

流淌负债：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

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

其他流淌负债Other current liabilities 54

流淌负债合计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