中英文对照财务报表-模板

1、资 产 负 债 表 BALANCE SHEET Printed by LiHaiying 会外工1表 FROM AJI-01For the year(or,quarter,month)ended JULY31,1998单位：元 MONETARY UNIT:YUAN 资 产 ASSETS 行次年初数LINENOAT BEG OF YEAR流动资产 CURRENT ASSETS EQUI 现金 Cash on handIT 银行存款 Cash in bankloan 有价债券 Marketable securities 应收票据 Notes receivableetie 应收帐款 Accounts

2、 receivablees 减：坏帐准备 Less:Provision for bad debts F 预付帐款 Advance to suppliersd de 其他应收款 Other receivablesustom 待摊费用 Deferred and prepaid expenses For 存货 Inventoriesns 减：存货变现损失准备 Less:Provision for loss on realizationof inventoriesquarter,mo 一年内到期的长期投资 Long-term investments maturing within one yearto

3、riesquar 其他流动资产 Other current assetslities 流动资产合计 Total current assetsg with长期投资: LONG TERM INVESTMENTSliti 长期投资 Long-term investmentsiesg一年以上的应收帐款 Receivables clooectable after onr yearne yearto固定资产: FIXED ASSETS: pay 固定资产原价 Fixed assets-cost) on d 减:累计折旧 Less:Accumulated depreciationes pa 固定资产净值 F

4、ixed assets-net valueerm li 固定资产清理 Disposal of fixed assetsm liab在建工程: CONSTRUCTION IN PROGRESSsm l 在建工程 Construction in progressliab无形资产: INTANGIBLE ASSETS:ing 场地使用权 Land occupancy rightvestm 工业产权及专有技术 Proprietary technology and patentsriodsblee其他无形资产 Other intangible assetsd pate 无形资产合计 Total inta

5、ngible assetsriodsb其他资产: OTHER ASSETSer l 开办费 Organization expensesies 筹建期间汇兑损失 Exchange loss during start-up perioddsbleear 递延税款借项 Deferred taxs debit and a 递延投资损失 Deferred loss on investmentsn curr 其他递延支出 Other deferred expensesmentsn 待转销汇兑损失 Unamortized exchange loss foreig其他资产合计 Total other asse

6、tsted pr资产合计 TOTAL ASSETS Tot负债及所有者权益 LIABLITIES AND OWNEREQUITY 流动负债: CURRENT LIABILITIES 短期借款 Short term loansS 应付票据 Notes payableansS 应付帐款 Accounts payableties 应付工资 Accrued payrolletie 应交税金 Taxes payablevabl 应付股利 Dividends payablebad 预收货款 Advances from customersbts 其他应付款 Other payablesesust资 产 负

7、债 表 BALANCE SHEET Printed by LiHaiying 会外工1表 FROM AJI-01For the year(or,quarter,month)ended JULY31,1998单位：元 MONETARY UNIT:YUAN 资 产 ASSETS 行次年初数LINENOAT BEG OF YEAR 预提费用 Accrued expensesaid 职工奖励及福利基金 Staff and worker bonus and welfare fundhe year(o 一年内到期的长期负债 Long-term liabilities due within one year

8、inventorie 其他流动负债 Other current liabilitiesg with 流动负债合计 Total current liabilitiesg with长期负债: LONG-TERM LIABILITIESliti 长期借款 Long-term loansment 应付公司债 Debentures payablee aft 应付公司溢价(折价) Premium (discount) on debentures payableeartorie 一年以上的应付款项 Payable due after one yearentures p 长期负债合计 Total long t

9、erm liabilitiesbleear其他负债: OTHER LIABILITIESROGR 筹建期间汇兑收益 Exchange gain during start-up periodsbleeart 递延投资收益 Deferred gain on investmentsperiod 递延税款贷项 Deferred taxes creditstment 其他递延贷项 Other deferred creditd pate 待转销汇兑收益 Unamortized exchange gainatentsr 其他负债合计 Total other liabilities asset 负债合计 To

10、tal liabilitiessset所有者权益: OWNERS EQUITYation 资本总额Registered capital(货币名称及金额Currency and amount)oddsbleeart 实收资本Paid in capital(非人民币资本期末金额amount of foreign currency at end of period,month)ended D 其中:资损 中方投资Chinese investment(非人民币资本期末金额amount of foreign currency at end of periodnth)ended DEC 外方投资Forei

11、gn investment(非人民币资本期末金额amount of foreign currency at end of periodnth)ended DEC 减:已归还投资 Less:Investment returnedeign c 资本公积 Capital surplusnede 储备基金 Reserve fundusne 企业发展基金 Enterprise expansion fundign cu 利润归还投资 Profit capitalised on return of investmentnd of 本年利润 Current year profitrn o 未分配利润 Undi

12、stributed profitstrn o 所有者权益合计 Total owners equityrn of i 负债及所有者权益总计 TOTAL LIABILITIES AND OWNERS EQUITYnvestmentn附注：Notes：1.受托加工材料Customer 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

13、under operating lease_;6.本年支付的进口环节税金Current year payment of import taxes_.d for others_;期末数AT END OF YEAR资 产 负 债 表 BALANCE SHEET会外工1表 FROM AJI-01单位：元 MONETARY UNIT:YUAN期末数AT END OF YEAR 实收资本Paid in capital(非人民币资本期末金额amount of foreign currency at end of period,month)ended D 中方投资Chinese investment(非人民

14、币资本期末金额amount of foreign currency at end of periodnth)ended DEC 外方投资Foreign investment(非人民币资本期末金额amount of foreign currency at end of periodnth)ended DEC 资 产 负 债 表 BALANCE SHEET Printed by LiHaiying For the year(or,quarter,month)ended JULY31,1998 资 产 ASSETS 行次年初数 资期末数 资负债及所有者权益 LIABLITIES AND OWNERE

15、QUITY 行次及所LINENO AT BEG OF YEARAT END OF YEARLINE NO流动资产 CURRENT ASSETS EQUI流动负债: CURRENT LIABILITIES 现金 Cash on handIT1 短期借款 Short term loansS 42 银行存款 Cash in bankloan2 应付票据 Notes payableansS43 有价债券 Marketable securities 4 应付帐款 Accounts payableties44 应收票据 Notes receivableetie5 应付工资 Accrued payrolle

16、tie45 应收帐款 Accounts receivablees 6 应交税金 Taxes payablevabl46 减：坏帐准备 Less:Provision for bad debts F7 应付股利 Dividends payablebad 47 预付帐款 Advance to suppliersd de8 预收货款 Advances from customersbts 48 其他应收款 Other receivablesustom10 其他应付款 Other payablesesust50 待摊费用 Deferred and prepaid expenses For11 预提费用 A

17、ccrued expensesaid 51 存货 Inventoriesns12 职工奖励及福利基金 Staff and worker bonus and welfare fundhe year(o52 减：存货变现损失准备 Less:Provision for loss on realizationof inventoriesquarter,mo13 一年内到期的长期负债 Long-term liabilities due within one yearinventorie53 一年内到期的长期投资 Long-term investments maturing within one year

18、toriesquar15 其他流动负债 Other current liabilitiesg with54 其他流动资产 Other current assetslities16 流动资产合计 Total current assetsg with17 流动负债合计 Total current liabilitiesg with55长期投资: LONG TERM INVESTMENTSliti长期负债: LONG-TERM LIABILITIESliti 长期投资 Long-term investmentsiesg18 长期借款 Long-term loansment56一年以上的应收帐款 Re

19、ceivables clooectable after onr yearne yearto20 应付公司债 Debentures payablee aft57固定资产: FIXED ASSETS: pay 应付公司溢价(折价) Premium (discount) on debentures payableeartorie58 固定资产原价 Fixed assets-cost) on d21 一年以上的应付款项 Payable due after one yearentures p59 减:累计折旧 Less:Accumulated depreciationes pa22 长期负债合计 Tot

20、al long term liabilitiesbleear60 固定资产净值 Fixed assets-net valueerm li23 固定资产清理 Disposal of fixed assetsm liab27在建工程: CONSTRUCTION IN PROGRESSsm l其他负债: OTHER LIABILITIESROGR 在建工程 Construction in progressliab28 筹建期间汇兑收益 Exchange gain during start-up periodsbleeart61无形资产: INTANGIBLE ASSETS:ing 递延投资收益 De

21、ferred gain on investmentsperiod62 场地使用权 Land occupancy rightvestm29 递延税款贷项 Deferred taxes creditstment63 工业产权及专有技术 Proprietary technology and patentsriodsblee30 其他递延贷项 Other deferred creditd pate64其他无形资产 Other intangible assetsd pate31 待转销汇兑收益 Unamortized exchange gainatentsr 65 无形资产合计 Total intang

22、ible assetsriodsb32 其他负债合计 Total other liabilities asset66其他资产: OTHER ASSETSer l 负债合计 Total liabilitiessset67 开办费 Organization expensesies33所有者权益: OWNERS EQUITYation 筹建期间汇兑损失 Exchange loss during start-up perioddsbleear34 资本总额Registered capital(货币名称及金额Currency and amount)oddsbleeart 递延税款借项 Deferred

23、taxs debit and a35 实收资本Paid in capital(非人民币资本期末金额amount of foreign currency at end of period,month)ended D68 递延投资损失 Deferred loss on investmentsn curr36 其中:资损 其他递延支出 Other deferred expensesmentsn37 中方投资Chinese investment(非人民币资本期末金额amount of foreign currency at end of periodnth)ended DEC 69 待转销汇兑损失 U

24、namortized exchange loss foreig 38 外方投资Foreign investment(非人民币资本期末金额amount of foreign currency at end of periodnth)ended DEC 70 减:已归还投资 Less:Investment returnedeign c71 资本公积 Capital surplusnede72 储备基金 Reserve fundusne74 企业发展基金 Enterprise expansion fundign cu 75 利润归还投资 Profit capitalised on return of

25、 investmentnd of 76 本年利润 Current year profitrn o77 未分配利润 Undistributed profitstrn o78其他资产合计 Total other assetsted pr 所有者权益合计 Total owners equityrn of i80资产合计 TOTAL ASSETS Tot 负债及所有者权益总计 TOTAL LIABILITIES AND OWNERS EQUITYnvestmentn81附注：Notes：1.受托加工材料Customer materials to be processed_;2.受托代销商品Consig

26、nment 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_.d for others_;会外工1表FROM AJI-01单位：元MONETARY UNIT:YUAN年初数所有者期末数所有者AT BEG OF YEARAT END OF YEAR 资本总额Registered

27、 capital(货币名称及金额Currency and amount)oddsbleeartBJNC Ltd.BJNCBASF JCIC Neopentylglycol Ltd.27 Heifei Road.Jilin City 132021. PR CHINA 利 润 表付的进 会外工表 INCOME STATEMENT FROM AJI-02 单位：元 For the year(or,quarter,month)ended JULY 31,1998 MONETARY UNIT:YUAN 项 目 ITEMS 行 次目 本 期 数 本 年 累 计 数期 上 年 同 期 累 计 数 数 LIN

28、E NO.CURRENT PERIODCURRENT YEAR CUMULATIVELAST YEAR CUMULATE产品销售收入 Sales For th1 其中：出口产品销售收入 Including:export saleshe year(or,2减：销售折扣与折让 Less:Sales discount and allowances,quarter,3产品销售净额 Net Salesdiscou4减：产品销售税金 Less:Sales Taxcount an5 产品销售成本 Cost of salesand al6 其中：出口产品销售成本 Including:Cost of expor

29、t saleses,quarter,7产品销售毛利 Gross profit on salesort sa8减：销售费用 Less:Selling expensesort sa9 管理费用 General and administrative expensesonth10 财务费用 Financial Expensesstra11 其中：利息支出（减利息收入） Including:Interest expenses(less interest income)nth)ended Mar 12 汇兑损失（减汇兑收益） Exchange lost(less exchange gains)e)nth)

30、ended13产品销售利润 Profit on sales lost(14加：其他业务利润 Add:Income form other operationsnge gain15营业利润 Operating profiter o16加：投资收益 Add:Investment incomeperati17 营业外收入 Non-operating incometions18减：营业外支出 Less:Non-operating incomeetionsn19加：已前年度损益调整 Add:Adjustment of prior years income and expensesended Mar 20利

31、润总额 TOTAL PROFIT pri21减：所得税 Less:Income taxior y22净利润 NET INCOME ta附注：1.出口产品销售收入: Notes:Export sales:esended Mar (1)非人民币货币名称和金额折合帐本位币金额 (1)Foreign currency (name and amount) translated into recording currency(amount)应收票据贴现Notes receiva (2)外币兑换券金额 (2)in foreign exchange certificate rding cBJNC Ltd.BJ

32、NCBASF JCIC Neopentylglycol Ltd.27 Heifei Road.Jilin City 132021. PR CHINA 制制造造费费用用明明细细表表 会外工02表附表4in CitSTATEMENT OF MANUFACTURING EXPENSES FROM AJI-02 Sup.4 单位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年计划 本月实际 上年实际 项目实际ITEMS行次EM THIS YEARS THIS MONTHS LAST YEARSLINE NO.PLANACTUALACT

33、UAL工资 Salaries and wages折旧费 Depreciation修理费 Repairs物料消耗 Supplies consumed低值易耗品摊销s consuAmortization of lowcost and short lived articles劳动保护费 Labor protection水电费 Water abdelectricity办公费 Office expenses交际应酬费Entertainment差旅费 Travelling运输费 Transportation保险费 Insurance租赁费 Rental设计制图费 Design and drawing试验检

34、验费 Experiment and inspection环境保护费 Environment protecton蒸汽2MPa20 Bar steam蒸汽0.4MPa4 Bar steam循环水Cooling water氮气Nitrogen压缩空气Compressed air仪表空气Control air沉淀水Process water污水Waste water脱盐水Demineralized water煤气Fuel gas其他 Micellaneous合计 TOTALBJNC管管理理费费用用明明细细表表 会外工02表附表6in CitSTATEMENT OF GENERAL AND ADMINS

35、TRATIVE EXPENSES FROM AJI-02 Sup.6 单位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年计划 本月实际 上年实际 项目实际ITEMS行次EMTHIS YEARS THIS MonthSLAST YEARSLINE NO.PLANACTUALACTUAL公司经费 Company expenses 其中:工资 Including:Salaries and wages 折旧费 Depreciation 修理费 Repairs 物料损耗 Supplies consumed 低值易耗品摊销 Amorti

36、zation of low value articles 劳动保护费 Labor protection 办公费 Office expenses 差旅费 Travelling 运输费 Transportation 保险费 Insurance 交通费 Taxi Expenses工会经费 Labor union dues董事会费 Board of directors expenses顾问费 Consulting fees诉讼费 Litigation fees交际应酬费 Entertainment fees税金 Taxes场地使用费 Land occupancy fees技术转让费 Technolog

37、y tranfer fee无形资产摊销 Amortization of intangible assets其他资产摊销 Amortization of other assets职工培训费 Staff and workers training expenses研究开发费 Research and development expenses坏帐损失 Bad debts存货盘亏(减盘盈) Inventory shortage(less overage)外籍人员费Delegates Expenses汽油Gasoline通讯费Communication Expenses其他 Others合计 TOTALB

38、JNC Ltd.BJNC销销售售费费用用明明细细表表 会外工02表附表5in CitSTATEMENT OF MARKETING EXPENSES FROM AJI-02 Sup.5 单位：元 AJIFor the year ended JULY.31,1998 MONETARY UNIT:YUAN本年计划 本月实际 上年实际 项目实际ITEMS行次EM THIS YEARSTHIS MONTHS LAST YEARSLINE NO.PLANACTUALACTUAL工资 Salaries and wages折旧费 Depreciation修理费 Repairs物料消耗 Supplies con

39、sumed低值易耗品摊销 Amortization of lowcost and short lived articles办公费 Office expenses差旅费 Travelling销售佣金 Commission代销手续费 Consignment handing fee运输费 Transportation装卸费 Loading and unloading包装费 Packaging保险费 Insurance广告费 Advertising租赁费 Rental销售服务费 Sales service fee其他 Micellaneous合计 TOTAL利利润润分分配配表表ifeiifei STA

40、TEMENT OF PROFIT APPROPIATIONFor the year ended DEC.31,1996项目实际ITEMS行次EMLINE NO.净利润UALNet income减:职工奖励及福利基金NETARY UNILess:Staff and workersbonus and welfare fund储备基金:StaReserve fund企业发展基金e fundEnterprise expantion fund利润转作投资rise eProfit reinvestment 加:年初未分配利润investmeAdd:Undistributable profits at be

41、ginning of year 已弥补亏损ndistRecovery accumulated losses可供分配的利润y accumProfit available for distribution to owners减:已分配股利availaLess:Dividends declared 其中:中方股利dends Including:Chinese investment 外方股利hine Foreign investment利润归还投资 FoProfits capitalized on return of investment年末未分配利润 capitaUndistributed prof

42、its at end of yearBJNC 会外工02表-1lin FROM AJI-02 Sup.1 单位：元 AJI MONETARY UNIT:YUAN本年实际 上年实际 THIS YEARSLAST YEARSACTUALACTUALBJNC Ltd.BASF JCIC Neopentylglycol Ltd.27 Heifei Road.Jilin City 132021. PR CHINA 营营业业外外收收支支明明细细表表i i Road.JRoad.JSTATEMENT OF NON-OPERATING INCOME AND EXPENSESFor the year ended

43、 DEC.31,1996项目实际ITEMS行次EMLINE NO.营业外收入:O.RSNON-OPERATING INCOME 1.处理固定资产收益INCOMEIT Income on disposal of fixed assets 2.固定资产盘盈n disp Fixed assets over book amount 3.罚款收入asse Penalties and fines received 4.以前年度收益s and Prior years income 5.非经营性收入ars i Extraodinary income 营业外收入合计odinary TOTAL NON-OPERA

44、TING INCOME营业外支出:L NONNON-OPERATING EXPENSES 1.处理固定资产损失EXPENSES Loss on disposal of fixed assets 2.固定资产盘亏dispos Fixed assets under book amount 3.罚款支出asse Penalties and fines paid 4.捐赠支出ies Donations 5.非常损失ons Extraodinary losses 6.以前年度损失nary l Prior years losses营业外支出合计or yearTOTAL NON-OPERATING EXPE

45、NSESBJNC 会外工02表-7lin FROM AJI-02 Sup.7 单位：元 AJI MONETARY UNIT:YUAN本年实际 上年实际 THIS YEARSLAST YEARSACTUALACTUAL在在 建建 工工 程程ei ei R R 会外工01表附表3in CitSTATEMENT OF CONSTRUCTION IN PROGRESS FROM AJI-01 Sup.3 单位：元 AJIFor the year ended DEC.31,1996 MONETARY UNIT:YUAN金额 项目数 ITEMS行次EM 项目EMITEMS行次EMLINE NO.AMOUN

46、TLINE NO.在建工程年初数. MONETConstruction in progress at beginning of year1.未完在建工程tion iBuilding work not yet completed加:本年投入在建工程支出k not yet cAdd:Expenditures on construction in progress this year1 (1)购入工程用料ditureConstruction materials purchased2 (2)购入需要安装设备n materiEquipment purchased that needs installat

47、ion3 (3)购入不需要安装设备rchased tEquipment purchased that does not need installation (4)建筑工程支出 purchExpenditures of building work2.未完安装工程ures oInstallation work not yet completed(5)安装工程支出ion woExpenditures of installation work1电话工程ture (6)预付工程价款res ofPrepayment to contractors2 (7)工程管理费nt toConstruction adm

48、inistrative expenses3 3.待转已完工ctionWork completed not yet transferred本年支出合计:mpleteTOTAL EXPENDITURE THIS YEAR4.待安装设备XPENDEquipment to be installed减:本年已完工程转出数o be instaLess:work completed and transferred out this year5.工程用料结存k compBalance of construction materials本年其他转出数 of con Other amounts transferr

49、ed out this year6.预付工程价款er amoPrepayment to contractors 7.待摊工程管理费t to coDeferred construction administrative expenses 本年转出数合计d constTOTAL TRANSFERRED OUT THIS YEAR 在建工程年末数RANSFERConstruction in progress at end of year合 计trTOTAL附注Notes:本年已完工程合计 Total amount of construction work completed this year_ge

50、 certifiBJNC年初数 年末数 AT BEG.AT END.OF YEAROF YEAR 会外工01表附表3in Cit FROM AJI-01 Sup.3 单位：元 AJI MONETARY UNIT:YUANBJNC Ltd.BASF JCIC Neopentylglycol Ltd.27 Heifei Road.Jilin City 132021. PR CHINA 外外币币资资金金情情况况表表ei ei RoadRoadSTATEMENT OF ACCOUNTS IN FOREIGN CURRENCYFor the year ended DEC.31,1996资产负债表期末数折

51、合为NETARY UNIT 人民币户表期末数外币兑换券户折合折合为NETAR外币户金额 AMOUNT OF FOREIGN CURRENCY ACCOUNTS on w记帐本位币金额AMOUNT 折合为记帐本位币MOUNT OF为记帐本位币金额MOUNT OF外币名称 NAME OF FOREIGN CURRENCYENCYAMOUNT IN RECORDING金额OUAMOUNT OF FOREIGN外币金额（期末数） FOREIGNN折合为记帐本位币金额FOREIGNNGN项目为记ITEMS行次EMCURRENCY ATACCOUNT OFEXCHANGEBALANCE OFCONVERT

52、EDEND OF PERIODRMB ACCOUNTCERTIFICATEFOREIGN CURRENCYINTO RECORDINGLINEPER BALANCE SHEETIN RECORDINGACCOUNT IN（AT END OF PERIOD）GNCURRENCYNO. CURRENCYRECORDING CURRENCY有外币户的资金项目：CURRENCYGNItems of assets with foreign currency accounts：o1 现金of Cash on hand2 银行存款n ha Cash in bank3 有价证券n ba Marketable securities4 应收票据able Notes receivable5 应收帐款rece Accounts receivable6 预付帐款ts r Advance to suppliers7 其他应收款 to s Other receivable8 9 小计re Sub-total10 长期投资t