外商投资工业企业会计报表.doc

外商投资工业企业会计报表FinancialStatementsforIndustrialEnterpriseswithForeignInvestment (企业名称 NAME OF ENTERPRISE)资产负债表 BALANCE SHEET_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 OWNERS 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：OWNERS 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_) 68Paid-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_) 69Including: 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_) 70Foreign 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 owners equity 80负债及所有者权益总计 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 STATEMENT_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: 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) 12Including：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 20Add: Adjustment to prior years 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. AMOUNT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 3and 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 debenturespayable (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 10Other expense & losses not affecting working capital小计 SUB-TOTAL 122.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 CAPITAL1.利润分配 Distribution of profit(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 owners investments 31(6)利润增资 Profit reinvestments 32小计 SUB-TOTAL 342.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 owners 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流动资金各项目的变动 行次 金额CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT一、流动资产本年增加数 INCREASE OF CURRENT ASSETS 1.现金 Cash on hand 482.银行存款 Cash in bank 493.有价证券 Marketable securities 504.应收票据 Notes receivable 515.应收账款 Accounts receivable 52减：坏账准备Less: Provision for bad debts 536.预付货款 Advances to suppliers 547.其他应付款Other receivables 558.待摊费用 Prepaid expense 569.存货 Inventories 57减：存货变现损失准备 Less: Provision for loss on realization of inventories 58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 622.应付票据 Notes payable 633.应付账款 Accounts payable 644.应付工资 Accrued payroll 655.应交税金 Tax payable 666.应付股利 Dividends payable 677.预收货款 Advances from customers 688.其他应付款Other liabilities 699.预提费用 Accrued expense 7010.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 welfarefund 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 AMOUNT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 VAT3.进项税额 VAT on purchase已交税金VAT paid减免税款Tax 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 VAT4.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 unpaid1.年初未交数(多交数以“”号反映)Amount unpaid at 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 period4.期末未交数(多交数以“”号反映)Amount unpaid at end of period (Amount overpaid represented by a “” sign)各行业特有的项目(一)外商投资旅游企业：Tourism Enterprises with Foreign Investment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 cost商品成本 Merchandise cost其他成本 Other cost营业成本合计 Total operating cost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 Department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 cost工资及福利合计 Total salaries, wages and employee benefits行政管理及公共费用：& and public expense行政管理 Administrative and general市场推广 Marketing能源维修 Energy and maintenance cost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 Profit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 years 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 periods actual本期预算 Current periods 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 deposit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 Investment1.固定资产及临时设施 Fixed assets and temporary installation2.临时设施 Temporary installation3.临时设施摊销 Amortization of temporary installation4.临时设施净值 Net value of temporary installation5.临时设施清理 Disposal of temporary installation6.专项工程 Specific construction project7.工程结算收入 Revenues8.工程结算税金 Sales tax9.工程结算成本 Cost of sales10.工程结算毛利 Gross profit11.工程结算利润 Income from main operation12.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 Sales2.商品销售收入净额 Net sales3.商品销售成本 Cost of sales4.进货费用 Purchase expense5.商品销售毛利 Gross profit6.代购代销收入 Income from purchase and sales commission7.主营业务毛利 Gross profit from main operation8.销货费用 Selling expense9.主营业务利润 Income from main operation10.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 progress2.递延出租收入 Deferred rental income3.经营收入 Revenues4.经营税金 Sales tax5.经营成本 Operating cost6.经营毛利 Gross profit7.经营利润 Income from main operation8.非人民币货币经营收入 Non-RMB revenues9.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 lessor2.低值易耗品：Low-value consumables3.一年内到期的长期投资及长期应收款Long-term investments and receivables maturing within one year4.应收租赁款 Lease payment receivables5.未实现租赁收益 Unearned lease income6.应收转租赁款 Sub-lease payment receivables7.逾期未收租赁款 Lease payment receivables past due8.长期投资及长期应收款合计 Total long-term investments and long-term receivables9.经营租赁资产 Assets under operating lease10.经营租赁资产原价 Original cost of assets under operating lease11.经营租赁资产折旧 Depreciation of assets under operating lease12.经营租赁资产净值 Net value of assets under operating lease13.租赁保证金 Deposit from lessee14.应付转租赁租金 Sub-lease payment payables to lessor15.营业收入 Revenues16.利息收入 Interest revenues17.手续费收入 Service fee revenues18.营业税金 Sales tax19.营业支出 Operating expenditure20.利息支出 Interest expense21.营业毛利 Gross profit 22.非人民币货币营业收入 Non-RMB operating income23.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 Revenues2.营业税金 Sales tax3.营业成本 Operating cost4.主营业务毛利 Gross profit5.主营业务利润 Income from main operation6.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 bank2.贵金属 Precious metal3.存放中央银行款项 Deposits and required reserve in central