外商投資企業(yè)會(huì)計(jì)報(bào)表項(xiàng)目中英文對(duì)照表(doc 14頁).doc

外商投資企業(yè)會(huì)計(jì)報(bào)表項(xiàng)目中英文對(duì)照表 外商投資企業(yè)會(huì)計(jì)報(bào)表項(xiàng)目中英文對(duì)照表(供參考) 外商投資工業(yè)企業(yè)會(huì)計(jì)報(bào)表 FinancialStatementsforIndustrialEnterpriseswithForeignInvestmen T (企業(yè)名稱NAME OF ENTERPRISE) 資產(chǎn)負(fù)債表BALANCE SHEE T_年_月_日會(huì)外工01表 As of (month/date)19FORM AFI(INDUSTRIAL)-01 單位MONETARY UNIT: 資產(chǎn) 行次年初數(shù)期末數(shù) ASSETS LINE NO.AT BEG.OF YEARAT END OF PERIOD 流動(dòng)資產(chǎn)： CURRENT ASSETS 現(xiàn)金 Cash on hand 1 銀行存款 Cash in bank 2 有價(jià)證券 Marketable securities4 應(yīng)收票據(jù) Notes receivable 5 應(yīng)收賬款 Accounts receivable6 減：壞賬準(zhǔn)備 Less: provision for bad debts7 預(yù)付貨款 Advances to suppliers8 其他應(yīng)收款 Other receivables 10 待攤費(fèi)用 Prepaid expense 11 存貨 Inventories 12 減：存貨變現(xiàn)損失準(zhǔn)備Less: Provision for loss on realization of inventories13 一年內(nèi)到期的長(zhǎng)期投資 Long-term investments maturing within one year15 其他流動(dòng)資產(chǎn) Other current assets16 流動(dòng)資產(chǎn)合計(jì) Total current assets17 長(zhǎng)期投資：LONG-TERM INVESTMENTS: 長(zhǎng)期投資 Long-term investments 18 一年以上的應(yīng)收款項(xiàng) Receivables collectible after one year20 固定資產(chǎn)：FIXED ASSETS: 固定資產(chǎn)原價(jià) Fixed assets-cost 21 減：累計(jì)折舊 Less: Accumulated depreciation22 固定資產(chǎn)凈值 Fixed assets-net value23 固定資產(chǎn)清理 Disposal of fixed assets27 在建工程：CONSTRUCTION IN PROGRESS: 在建工程 Construction in progress28 無形資產(chǎn)：INTANGIBLE ASSETS: 場(chǎng)地使用權(quán) Land occupancy right29 工業(yè)產(chǎn)權(quán)及專有技術(shù) Industry property rights and proprietary technology30 其他無形資產(chǎn) Other intangible assets 31 無形資產(chǎn)合計(jì) Total intangible assets 32 其他資產(chǎn)：OTHER ASSETS: 開辦費(fèi) Organization expense33 籌建期間匯兌損失 Exchange loss during startup period 34 遞延投資損失 Deferred loss on investments35 遞延稅款借項(xiàng) Deferred tax charges36 其他遞延支出 Other deferred expense37 待轉(zhuǎn)銷匯兌損失 Unamortized exchange loss 38 其他資產(chǎn)合計(jì) Total other assets40 資產(chǎn)總計(jì) TOTAL ASSETS 41 負(fù)債及所有者權(quán)益 LIABILITIES AND OWNERS EQUITY 流動(dòng)負(fù)債：CURRENT LIABILITIES： 短期借款 Short-term loans 42 應(yīng)付票據(jù) Notes payable 43 應(yīng)付賬款 Accounts payable 44 應(yīng)付工資 Accrued payroll 45 應(yīng)交稅金 Taxes payable 46 應(yīng)付股利 Dividends payable 47 預(yù)收貨款 Advances from customers 48 其他應(yīng)付款 Other payables 50 預(yù)提費(fèi)用 Accrued expense 51 職工獎(jiǎng)勵(lì)及福利基金 Staff and workers bonus and welfare fund 52 一年內(nèi)到期的長(zhǎng)期負(fù)債 Long-term liabilities due within one year 53 其他流動(dòng)負(fù)債 Other current liabilities 54 流動(dòng)負(fù)債合計(jì) Total current liabilities 55 長(zhǎng)期負(fù)債： LONG-TERM LIABILITIES： 長(zhǎng)期借款 Long-term loans 56 應(yīng)付公司債 Debentures payable57 應(yīng)付公司債溢價(jià)(折價(jià)) Premium (discount)on debentures payable 58 一年以上的應(yīng)付款項(xiàng) Payables due after one year 59 長(zhǎng)期負(fù)債合計(jì) Total long-term liabilities 60 其他負(fù)債：OTHER LIABILITIES： 籌建期間匯兌收益 Exchange gain during start-up period61 遞延投資收益 Deferred gain on investments62 遞延稅款貸項(xiàng) Deferred tax credits63 其他遞延貸項(xiàng) Other deferred credits64 待轉(zhuǎn)銷匯兌收益 Unamortized exchange gain 65 其他負(fù)債合計(jì) Total other liabilities 66 負(fù)債合計(jì) Total liabilities 67 所有者權(quán)益：OWNERS EQUITY： 資本總額(貨幣名稱及金額_) Registered capital(currency and amount_) 實(shí)收資本(非人民幣貨幣資本期末金額_)68 Paid-in capital(amount of non-RMB currency at end of period_) 其中：中方投資(非人民幣貨幣資本期末金額_)69 Including: Chinese investments (amount of non-RBM currency at end of period_) 外方投資( 非人民幣貨幣資本期末金額_)70 Foreign investments (amount of non-RMB currency at end of period_) 減：已歸還投資Less: Investments returned 71 資本公積Capital surplus 72 儲(chǔ)備基金Reserve fund 74 企業(yè)發(fā)展基金Enterprise expansion fund75 利潤(rùn)歸還投資Profit capitalized on return of investments76 本年利潤(rùn)C(jī)urrent year net income77 未分配利潤(rùn)Undistributed profit 78 所有者權(quán)益合計(jì)Total owners equity 80 負(fù)債及所有者權(quán)益總計(jì)TOTAL LIABILITIES AND OWNERS EQUITY 81 附注：NOTES: 1.受托加工材料Customers materials to be processed _; 2.受托代銷商品Consignment-in _; 3.代管商品物資Goodsheld for others _; 4.由企業(yè)負(fù)責(zé)的應(yīng)收票據(jù)貼現(xiàn)Notes receivable discounted with recourse _; 5.租入固定資產(chǎn)Fixed assets under operating lease _; 6.本年支付的進(jìn)口環(huán)節(jié)稅金Current year payment of import taxes _. 企業(yè)名稱NAME OF ENTERPRISE 利潤(rùn)表 INCOME STATEMEN T_年度_季度_月份 For the year(or quarter, month) ended(month/date)19_ 會(huì)外工02表FORM AFI(INDUSTRIAL)-02 單位：MONETARY UNIT: 項(xiàng)目行次 本期數(shù)本年累計(jì)數(shù)上年同期累計(jì)數(shù) ITEMS LINE NO. CURRENT PERIODCURRENT YEAR CUMULATIVELAST YEAR CUMULATIVE 產(chǎn)品銷售收入 Sales1 其中：出口產(chǎn)品銷售收入Including: Export Sales 2 減：銷售折扣與折讓Less: Sales discounts and allowances3 產(chǎn)品銷售凈額Net sales 4 減：產(chǎn)品銷售稅金 Less: Sales tax5 產(chǎn)品銷售成本 Cost of sales6 其中：出口產(chǎn)品銷售成本Including: Cost of export sales 7 產(chǎn)品銷售毛利Gross profit8 減：銷售費(fèi)用Less: Selling expense 9 管理費(fèi)用General and administrative expense 10 財(cái)務(wù)費(fèi)用Financial expense11 其中：利息支出(減利息收入) 12 Including：Interest expense(less interest income) 匯兌損失(減匯兌收益)Exchange loss(less exchange gain)13 產(chǎn)品銷售利潤(rùn)Income from main operation 14 加：其他業(yè)務(wù)利潤(rùn) Add: Income from other operations 15 營業(yè)利潤(rùn)Operating income16 加：投資收益 Add: Investment income17 營業(yè)外收入Non-operating income 18 減：營業(yè)外支出 Less: Non-operating expense 19 加：以前年度損益調(diào)整 20 Add: Adjustment to prior years income and expense 利潤(rùn)總額Income before tax21 減：所得稅Less: Income tax 22 凈利潤(rùn) Net income23 附注：NOTES: 出口產(chǎn)品銷售收入：(1)非人民幣貨幣名稱和金額 Export sales: Non-RMB currency(name and amount) 折合記賬本位幣金額 Translated into recording currency (amount) (2)非人民幣貨幣名稱和金額 Non-RMB currency(name and amount) 折合記賬本位幣金額 Translated into recording currency (amount) (企業(yè)名稱NAME OF ENTERPRISE ) 財(cái)務(wù)狀況變動(dòng)表STATEMENT OF CHANGES IN FINANCIAL POSITION _年度 For the year ended December 31,19_ 會(huì)外工03表 FORM AFI(INDUSTRIAL)-03 單位 MONETARY UNIT: 流動(dòng)資金來源和運(yùn)用行次金額 SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUN T 一、流動(dòng)資金來源 SOURCES OF WORKING CAPITAL 1.本年凈利潤(rùn)C(jī)urrent year net income1 加：不減少流動(dòng)資金的費(fèi)用和損失: Add: Amounts not affecting working capital (1)固定資產(chǎn)折舊Depreciation of fixed assets2 (2)無形資產(chǎn)及其他資產(chǎn)攤銷(減：其他負(fù)債轉(zhuǎn)銷)Amortization of intangible assets 3 and other assets(less amortization of other liabilities) (3)固定資產(chǎn)盤虧(減盤盈)Fixed assets under book amount(less over) 4 (4)處理固定資產(chǎn)損失(減收益)Loss on disposal of fixed assets(less gain) 5 (5)長(zhǎng)期投資溢價(jià)攤銷(減折價(jià)攤銷)Amortization ofpremium on long-term investments (less amortization of discount) 6 (6)應(yīng)付公司債折價(jià)攤銷(減溢價(jià)攤銷)Amortization of discount on debentures payable(less amortization of discount)7 (7)捐贈(zèng)固定資產(chǎn)支出Expenditure on donation of fixed assets 8 (8)遞延稅款Deferred taxes 9 (9)其他不影響流動(dòng)資產(chǎn)的費(fèi)用和損失10 Other expense & losses not affecting working capital 小計(jì)SUB-TOTAL 12 2.其他來源：Other sources: (1)固定資產(chǎn)清理收入(減清理費(fèi)用)Proceeds from disposal of fixed assets (less expense)13 (2)收回長(zhǎng)期投資Realization of long-term investments14 (3)減少固定資產(chǎn)Decrease of fixed assets15 (4)減少無形資產(chǎn) Decrease of intangible assets16 (5)增加長(zhǎng)期借款I(lǐng)ncrease of long-term loans 17 (6)發(fā)行公司債Issuance of debentures18 (7)增加其他負(fù)債Increase of other liabilities 19 (8)增加儲(chǔ)備基金和企業(yè)發(fā)展基金Increase of reserve fund and enterprise expansion fund 20 (9)增加資本Increase of capital 21 (10)增加資本公積 Increase of capital surplus 22 (11)彌補(bǔ)虧損Recovery of loss 23 小計(jì) SUB-TOTAL 25 流動(dòng)資金來源合計(jì)TOTAL SOURCES OF WORKING CAPITAL 26 二、流動(dòng)資金運(yùn)用APPLICATIONS OF WORKING CAPITAL 1.利潤(rùn)分配Distribution of profi T(1)職工獎(jiǎng)勵(lì)及福利基金Staff and workers bonus and welfare fund 27 (2)儲(chǔ)備基金Reserve fund 28 (3)企業(yè)發(fā)展基金Enterprise expansion fund 29 (4)股利Dividends 30 (5)利潤(rùn)歸還所有者投資Profit capitalized on return of owners investments 31 (6)利潤(rùn)增資Profit reinvestments32 小計(jì)SUB-TOTAL 34 2.其他運(yùn)用Other applications: (1)增加固定資產(chǎn)Increase of fixed assets35 (2)增加無形資產(chǎn)及其他資產(chǎn)Increase of intangible assets and other assets36 (3)增加長(zhǎng)期投資Increase of long-term investments 37 (4)償還長(zhǎng)期借款Repayment of long-termloans 38 (5)收回公司債Repayment of company debentures 39 (6)減少其他負(fù)債Decrease of other liabilities 40 (7)歸還所有者投資(扣除利潤(rùn)歸還所有者投資)Investments returned to owners41 (less profit capitalized on return of ownersinvestments) (8)減少資本公積Decrease of capital surplus 42 (9)減少儲(chǔ)備基金和企業(yè)發(fā)展基金Decrease ofreseverve fund and enterprise expansion fund43 小計(jì) SUB-TOTAL 45 流動(dòng)資金運(yùn)用合計(jì)TOTAL APPLICATIONS OF WORKING CAPITAL46 流動(dòng)資金增加凈額NET INCREASE OF WORKING CAPITAL47 流動(dòng)資金各項(xiàng)目的變動(dòng)行次金額 CHANGES IN WORKING CAPITAL ITEMSLINE NO. AMOUN T 一、流動(dòng)資產(chǎn)本年增加數(shù)INCREASE OF CURRENT ASSETS 1.現(xiàn)金Cash on hand 48 2.銀行存款Cash in bank 49 3.有價(jià)證券Marketable securities 50 4.應(yīng)收票據(jù)Notes receivable 51 5.應(yīng)收賬款A(yù)ccounts receivable 52 減：壞賬準(zhǔn)備Less: Provision for bad debts53 6.預(yù)付貨款A(yù)dvances to suppliers 54 7.其他應(yīng)付款Other receivables 55 8.待攤費(fèi)用Prepaid expense 56 9.存貨Inventories 57 減：存貨變現(xiàn)損失準(zhǔn)備Less: Provision for loss on realization of inventories58 流動(dòng)資產(chǎn)增加凈額 NET INCREASE OF CURRENT ASSETS 61 二、流動(dòng)負(fù)債本年增加數(shù)INCREASE OF CURRENT LIABILITIES 1.短期借款Short term loans 62 2.應(yīng)付票據(jù)Notes payable 63 3.應(yīng)付賬款A(yù)ccounts payable 64 4.應(yīng)付工資Accrued payroll 65 5.應(yīng)交稅金Tax payable 66 6.應(yīng)付股利Dividends payable 67 7.預(yù)收貨款A(yù)dvances from customers 68 8.其他應(yīng)付款Other liabilities 69 9.預(yù)提費(fèi)用Accrued expense 70 10.職工獎(jiǎng)勵(lì)及福利基金Staff and workers bonus and welfare fund71 流動(dòng)負(fù)債增加凈額 NET INCREASE OF CURRENT LIABILITIES74 流動(dòng)資金增加凈額 NET INCREASE OF WORKING CAPITAL75 企業(yè)名稱 NAME OF ENTERPRISE 利潤(rùn)分配表STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION _年度 會(huì)外工02表附表1 For the year ended December 31,19_FORM AFI(INDUSTRIAL)-02 Sub.1 單位MONETARY UNIT: 項(xiàng)目 行次本年實(shí)際上年實(shí)際 ITEMS LINE NO.ACTUAL THIS YEARACTUAL LAST YEAR 凈利潤(rùn)Net income 1 減：職工獎(jiǎng)勵(lì)及福利基金Less: Staff and workers bonus and welfare fund 2 儲(chǔ)備基金Reserve fund3 企業(yè)發(fā)展基金Enterprise expansion fund 4 利潤(rùn)轉(zhuǎn)作投資Profit reinvestments5 加：年初未分配利潤(rùn)Add: Undistributed profit at beginning of year7 已彌補(bǔ)虧損Recovery of loss8 可供所有者分配的利潤(rùn)Profit available for distributionto owners10 減：已分配股利Less: Dividends declared11 其中：中方股利Including: Chinese dividends12 外方股利Foreign dividends 13 利潤(rùn)歸還投資Profit capitalized on return of investments 14 年末未分配利潤(rùn)Undistributed profit at end of year 15 (企業(yè)名稱 NAME OF ENTERPRISE) 應(yīng)交增值稅明細(xì)表 STATEMENT OF VALUE ADDED TAX PAYABLE _年_月 會(huì)外工01表附表6 For the year(or month) ended(month)_ FORM AFI(INDUSTRIAL)-01 Sub.6 單位MONETARY UNIT: 項(xiàng)目 行次本月數(shù)本年累計(jì)數(shù) ITEMSLINE NOCURRENT MONTH CURRENT YEAR CUMULATIVE AMOUN T 一、應(yīng)交增值稅：VAT payable: 1.年初未抵扣數(shù)(用“”號(hào)反映) Amount not yet deducted at beginning of year(Represented by a “”sign) 2.銷項(xiàng)稅額VAT on sales 出口退稅VATrefund for exported goods 進(jìn)項(xiàng)稅額轉(zhuǎn)出Amounttransfer out from VAT on purchase 轉(zhuǎn)出多交增值稅Transfer out overpaid VA T3.進(jìn)項(xiàng)稅額VAT on purchase 已交稅金VAT paid 減免稅款Tax reduced and exempted 出口抵減內(nèi)銷產(chǎn)品應(yīng)納稅額VAT payable on domestic sales offset against VAT on purchase for export sales 轉(zhuǎn)出未交增值稅Transfer outunpaid VA T4.期末未抵扣數(shù)(用“”號(hào)反映)Amount not yet deducted at end of period(Represented by a “” sign) 二、未交增值稅VAT unpaid 1.年初未交數(shù)(多交數(shù)以“”號(hào)反映)Amount unpaid a T beginning of year(Amount overpaid represented by a “” sign) 2.本期轉(zhuǎn)入數(shù)(多交數(shù)以“”號(hào)反映)Amount transfer in at current period(Amount overpaid represented by a “” sign) 3.本期已交數(shù) Amount paidat current period 4.期末未交數(shù)(多交數(shù)以“”號(hào)反映)Amount unpaid at end of period(Amount overpaid represented by a “” sign) 各行業(yè)特有的項(xiàng)目 (一)外商投資旅游企業(yè)：Tourism Enterprises with Foreign Investmen T 項(xiàng)目ITEMS 營業(yè)收入：Revenues： 客房Rooms 餐飲Food and beverage 公寓Apartments 寫字樓Office building 商場(chǎng)Department store 其他Other 營業(yè)收入合計(jì)Total revenues 營業(yè)稅金Sales tax 客房Rooms 餐飲Food and beverage 公寓Apartments 寫字樓Office building 商場(chǎng)Department store 其他Other 營業(yè)稅金合計(jì)Total sales tax 營業(yè)成本：Operating cost: 餐飲成本Food and beverage cos T商品成本Merchandise cos T其他成本Other cos T營業(yè)成本合計(jì)Total operating cos T工資及福利：Salaries, wages and employee benefits 客房Rooms 餐飲Food and beverage 公寓Apartments 寫字樓Office building 商場(chǎng)Department store 其他Other 工資及福利合計(jì)Total salaries, wages and employee benefits 營業(yè)費(fèi)用： Operating expense: 客房Rooms 餐飲Food and beverage 公寓Apartments 寫字樓Office building 商場(chǎng)Department store 其他Other 營業(yè)費(fèi)用合計(jì)Total operating expense 營業(yè)毛利：Gross Operating Profit by Department： 客房Rooms 餐飲Food and beverage 公寓Apartments 寫字樓Office building 商場(chǎng)Department store 其他Other 各營業(yè)部門營業(yè)毛利合計(jì)Total Gross Operating Profit by Departmen T不分配費(fèi)用：Unallocated expense： 工資及福利：Salaries, wages and employee benefits: 行政管理Administrative and general 市場(chǎng)推廣Marketing 能源維修Energy and maintenance cos T工資及福利合計(jì)Total salaries, wages and employee benefits 行政管理及公共費(fèi)用：& and public expense 行政管理Administrative and general 市場(chǎng)推廣Marketing 能源維修Energy and maintenance cos T行政管理及公共費(fèi)用合計(jì)Total A&G and public expense 不分配費(fèi)用合計(jì)Total Unallocated expense 營業(yè)毛利Gross Operation Profi T非經(jīng)營費(fèi)用Fixed charges 營業(yè)利潤(rùn)Operating income 加：投資收益Add: Investment income 營業(yè)外收入Non-operating revenues 減：營業(yè)外支出Less: Non-operating expense 加：以前年度損益調(diào)整Add: Adjustment of prior years income and expense 利潤(rùn)總額Income before tax 減：所得稅Income tax 凈利潤(rùn)Net income 會(huì)外旅02表FORM AFT(Tourism)-02 本期實(shí)際 Current periods actual 本期預(yù)算 Current periods plan 上年同期 Same period last year 本年累計(jì) current year cumulative 上年累計(jì) Last year cumulative 百分比%Percentage% 委托銀行收款 Collections entrusted to the bank 預(yù)付定金 Prepaid deposi T預(yù)收定金 Deposit received in advance 應(yīng)付工資及福利 Accrued Payroll and employee benefits (二)外商投資施工企業(yè)：Construction Enterprises with Foreign Investmen T1.固定資產(chǎn)及臨時(shí)設(shè)施 Fixed assets and tempo