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
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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
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)19 FORM AFI(INDUSTRIAL)-01
单位MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
资产行次年初数期末数
ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD
────────────────────────────────────────
流动资产：CURRENT ASSETS
现金Cash on hand 1
银行存款Cash in bank 2
有价证券Marketable securities 4 应收票据Notes receivable 5
应收账款Accounts receivable 6 减：坏账准备Less: provision for bad debts 7
预付货款Advances to suppliers 8 其他应收款Other receivables 10 待摊费用Prepaid expense 11
存货Inventories 12
减：存货变现损失准备Less: Provision for loss on realization of
inventories 13 一年内到期的长期投资Long-term investments maturing within one year 15 其他流动资产Other current assets 16 流动资产合计Total current assets 17 长期投资：LONG-TERM INVESTMENTS:
长期投资Long-term investments 18 一年以上的应收款项Receivables collectible after one year 20
固定资产：FIXED ASSETS:
固定资产原价Fixed assets-cost 21 减：累计折旧Less: Accumulated depreciation 22 固定资产净值Fixed assets-net value 23
固定资产清理Disposal of fixed assets 27 在建工程：CONSTRUCTION IN PROGRESS:
在建工程Construction in progress 28 无形资产：INTANGIBLE ASSETS:
场地使用权Land occupancy right 29 工业产权及专有技术Industry property rights and proprietary
technology 30 其他无形资产Other intangible assets 31 无形资产合计Total intangible assets 32
其他资产：OTHER ASSETS:
开办费Organization expense 33 筹建期间汇兑损失Exchange loss during startup period 34 递延投资损失Deferred loss on investments 35 递延税款借项Deferred tax charges 36 其他递延支出Other deferred expense 37 待转销汇兑损失Unamortized exchange loss 38 其他资产合计Total other assets 40 资产总计TOTAL ASSETS 41
负债及所有者权益
LIABILITIES AND OWNER'S EQUITY
流动负债：CURRENT LIABILITIES：
短期借款Short-term loans 42
应付票据Notes payable 43
应付账款Accounts payable 44
应付工资Accrued payroll 45
应交税金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 end
of 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
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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 STATEMEN
T _____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:
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━━━
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) 12
Including：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20
Add: 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
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附注：NOTES:
出口产品销售收入：(1)非人民币货币名称和金额
Export sales: Non-RMB currency(name and amount)
折合记账本位币金额
Translated into recording currency (amount)
(2)非人民币货币名称和金额
Non-RMB currency(name and amount)
折合记账本位币金额
Translated into recording currency (amount)
━━━━━━━━━━━━━━━━━━
(企业名称NAME OF ENTERPRISE )
财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION
_______年度
For the year ended December 31,19________
会外工03表
FORM AFI(INDUSTRIAL)-03
单位MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
流动资金来源和运用行次金额
SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUN
T━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
一、流动资金来源SOURCES OF WORKING CAPITAL
1.本年净利润Current year net income 1
加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital
(1)固定资产折旧Depreciation of fixed assets 2
(2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3
and other assets(less amortization of other liabilities)
(3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 4
(4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 5
(5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term
investments (less amortization of discount) 6
(6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures
payable(less amortization of discount) 7
(7)捐赠固定资产支出Expenditure on donation of fixed assets 8
(8)递延税款Deferred taxes 9
(9)其他不影响流动资产的费用和损失
10
Other expense & losses not affecting working capital
小计SUB-TOTAL 12
2.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 and
enterprise 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 CAPITAL
1.利润分配Distribution of profi
T(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 34
2.其他运用Other applications:
(1)增加固定资产Increase of fixed assets 35
(2)增加无形资产及其他资产Increase of intangible assets and other assets 36
(3)增加长期投资Increase of long-term investments 37
(4)偿还长期借款Repayment of long-term loans 38
(5)收回公司债Repayment of company debentures 39
(6)减少其他负债Decrease of other liabilities 40
(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41
(less profit capitalized on return of owner's investments)
(8)减少资本公积Decrease of capital surplus 42
(9)减少储备基金和企业发展基金Decrease of reseverve fund and
enterprise expansion fund 43
小计SUB-TOTAL 45
流动资金运用合计TOTAL APPLICATIONS OF WORKING CAPITAL 46
流动资金增加净额NET INCREASE OF WORKING CAPITAL 47
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流动资金各项目的变动行次金额
CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUN
T────────────────────────────────────────
一、流动资产本年增加数INCREASE OF CURRENT ASSETS
1.现金Cash on hand 48
2.银行存款Cash in bank 49
3.有价证券Marketable securities 50
4.应收票据Notes receivable 51
5.应收账款Accounts receivable 52
减：坏账准备Less: Provision for bad debts 53
6.预付货款Advances to suppliers 54
7.其他应付款Other receivables 55
8.待摊费用Prepaid expense 56
9.存货Inventories 57
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
61
二、流动负债本年增加数INCREASE OF CURRENT LIABILITIES
1.短期借款Short term loans 62
2.应付票据Notes payable 63
3.应付账款Accounts payable 64
4.应付工资Accrued payroll 65
5.应交税金T ax payable 66
6.应付股利Dividends payable 67
7.预收货款Advances from customers 68
8.其他应付款Other liabilities 69
9.预提费用Accrued expense 70
10.职工奖励及福利基金Staff and workers' bonus and welfare fund 71
流动负债增加净额NET INCREASE OF CURRENT LIABILITIES 74
流动资金增加净额NET INCREASE OF WORKING CAPITAL 75
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
━━━━━━━━━━━━━━━━
企业名称NAME OF ENTERPRISE
利润分配表STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION
________年度
会外工02表附表1
For the year ended December 31,19______FORM AFI(INDUSTRIAL)-02 Sub.1
单位MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
项目行次本年实际上年实际
ITEMS LINE NO. ACTUAL THIS YEAR ACTUAL LAST YEAR
────────────────────────────────────────
净利润Net income 1
减：职工奖励及福利基金Less: Staff and workers' bonus and welfare
fund 2 储备基金Reserve fund 3
企业发展基金Enterprise expansion fund 4
利润转作投资Profit reinvestments 5 加：年初未分配利润Add: Undistributed profit at beginning of year 7 已弥补亏损Recovery of loss 8 可供所有者分配的利润Profit available for distribution to owners 10
减：已分配股利Less: Dividends declared 11 其中：中方股利Including: Chinese dividends 12 外方股利Foreign dividends 13 利润归还投资Profit capitalized on return of investments 14
年末未分配利润Undistributed profit at end of year 15
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
━━━━━━━━━━━━━━━━━━
(企业名称NAME OF ENTERPRISE)
应交增值税明细表
STATEMENT OF VALUE ADDED TAX PAYABLE
______年_____月
会外工01表附表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 YEAR
CUMULATIVE AMOUN
T────────────────────────────────────────
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 from
VAT on purchase
转出多交增值税Transfer out overpaid VA
T3.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 on
domestic sales offset against VAT on purchase
for export sales
转出未交增值税Transfer out unpaid VA
T4.期末未抵扣数(用“－”号反映)Amount not yet
deducted at end of period(Represented by a “－”
sign)
二、未交增值税VAT unpaid
1.年初未交数(多交数以“－”号反映)Amount unpaid a
T 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)
3.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)
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各行业特有的项目
(一)外商投资旅游企业：Tourism Enterprises with Foreign
Investmen
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
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 cos
T商品成本Merchandise cos
T其他成本Other cos
T营业成本合计Total operating cos
T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 cos
T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 cos
T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 Profi
T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 deposi
T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 Investmen
T1.固定资产及临时设施Fixed assets and temporary installation
2.临时设施Temporary installation
3.临时设施摊销Amortization of temporary installation
4.临时设施净值Net value of temporary installation
5.临时设施清理Disposal of temporary installation
6.专项工程Specific construction projec
T7.工程结算收入Revenues
8.工程结算税金Sales tax
9.工程结算成本Cost of sales
10.工程结算毛利Gross profi
T11.工程结算利润Income from main operation
12.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Sales
2.商品销售收入净额Net sales
3.商品销售成本Cost of sales
4.进货费用Purchase expense
5.商品销售毛利Gross profi
T6.代购代销收入Income from purchase and sales commission
7.主营业务毛利Gross profit from main operation
8.销货费用Selling expense
9.主营业务利润Income from main operation
10.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 progress
2.递延出租收入Deferred rental income
3.经营收入Revenues
4.经营税金Sales tax
5.经营成本Operating cos
T6.经营毛利Gross profi
T7.经营利润Income from main operation
8.非人民币货币经营收入Non-RMB revenues
9.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 lessor
2.低值易耗品：Low-value consumables
3.一年内到期的长期投资及长期应收款
Long-term investments and receivables maturing within one year
4.应收租赁款Lease payment receivables
5.未实现租赁收益Unearned lease income
6.应收转租赁款Sub-lease payment receivables
7.逾期未收租赁款Lease payment receivables past due
8.长期投资及长期应收款合计Total long-term investments and long-term receivables
9.经营租赁资产Assets under operating lease
10.经营租赁资产原价Original cost of assets under operating lease
11.经营租赁资产折旧Depreciation of assets under operating lease
12.经营租赁资产净值Net value of assets under operating lease
13.租赁保证金Deposit from lessee
14.应付转租赁租金Sub-lease payment payables to lessor
15.营业收入Revenues
16.利息收入Interest revenues
17.手续费收入Service fee revenues
18.营业税金Sales tax
19.营业支出Operating expenditure
20.利息支出Interest expense
21.营业毛利Gross profit
22.非人民币货币营业收入Non-RMB operating income
23.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Revenues
2.营业税金Sales tax
3.营业成本Operating cos
T4.主营业务毛利Gross profi
T5.主营业务利润Income from main operation
6.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 bank
2.贵金属Precious metal
3.存放中央银行款项Deposits and required reserve in central bank
4.存放同业款项Deposits in other banks
5.存放联行款项Deposits in correspondent banks
6.拆出资金Loans to other banks
7.短期贷款Short-term loans
8.进出口押汇Acceptance of draft under letter of credit for imports and exports
9.应收利息Interest receivable
10.坏账准备Bad debt provision for interest receivable
11.贴现Discoun
T12.中长期贷款Medium or long-term loans
13.逾期贷款Past due loans
14.贷款呆账准备Bad debt provision for loan principals
15.短期存款Short-term deposits
16.短期储蓄存款Short-term savings deposits
17.向中央银行借款Borrowings from central bank
18.同业存放款项Deposit from other banks
19.联行存放款项Deposit from correspondent banks
20.拆入资金Loans from other banks
21.应解汇款Amounts payable on wire transfers received
22.发行短期债券Issuance of short-term debentures payable
23.长期存款Long-term deposits
24.长期储蓄存款Long-term savings deposits
25.保证金Margin(held by bank in financial transactions)
26.发行长期债券Issuance of long-term debentures payable
27.营业收入Revenues
28.利息收入Interest revenues
29.金融企业往来收入Revenues from transactions with financial institutions
30.手续费收入Service fee revenues
31.其他营业收入Other operating revenues
32.营业支出Operating expenditure
33.利息支出Interest expense
34.金融企业往来支出Expense from transactions with financial institutions
35.手续费支出Service fee expense
36.营业费用Operating expense
37.其他营业支出Other operating expenditure
38.营业税金Sales tax
39.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Revenues
2.营业税金Sales tax
3.营业成本Operating cos
T4.营业费用Operating expense
5.营业毛利Gross profi
T6.会外服01表FORM AFS(Service)-01
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