财务类专业术语中英文对照.xls

日期 2007年8月 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investment 1 企业名称 NAME OF ENTERPRISE 2资产负债表 BALANCE SHEET 3 年 月 日 会外工01表 4As of month date 19 FORM AFI INDUSTRIAL 01 5单位 MONETARY UNIT 6 7资 产 行次 年初数 期末数 8ASSETS LINE NO AT BEG OF YEAR AT END OF PERIOD 9 10流动资产 CURRENT ASSETS 11现金 Cash on hand 1 12银行存款 Cash in bank 2 13有价证券 Marketable securities 4 14应收票据 Notes receivable 5 15应收账款 Accounts receivable 6 16减 坏账准备 Less provision for bad debts 7 17预付货款 Advances to suppliers 8 18其他应收款 Other receivables 10 19待摊费用 Prepaid expense 11 20存货 Inventories 12 21减 存货变现损失准备Less Provision for loss on realization of 22inventories 13 23一年内到期的长期投资 Long term investments maturing within one year 15 24其他流动资产 Other current assets 16 25流动资产合计 Total current assets 17 26长期投资 LONG TERM INVESTMENTS 27长期投资 Long term investments 18 28一年以上的应收款项 Receivables collectible after one year 20 29固定资产 FIXED ASSETS 30固定资产原价 Fixed assets cost 21 31减 累计折旧 Less Accumulated depreciation 22 32固定资产净值 Fixed assets net value 23 33固定资产清理 Disposal of fixed assets 27 34在建工程 CONSTRUCTION IN PROGRESS 35在建工程 Construction in progress 28 36无形资产 INTANGIBLE ASSETS 37场地使用权 Land occupancy right 29 38工业产权及专有技术 Industry property rights and proprietary 39technology 30 40其他无形资产 Other intangible assets 31 41无形资产合计 Total intangible assets 32 42其他资产 OTHER ASSETS 43开办费 Organization expense 33 44筹建期间汇兑损失 Exchange loss during startup period 34 45递延投资损失 Deferred loss on investments 35 46递延税款借项 Deferred tax charges 36 47其他递延支出 Other deferred expense 37 48待转销汇兑损失 Unamortized exchange loss 38 49其他资产合计 Total other assets 40 50资产总计 TOTAL ASSETS 41 51负债及所有者权益 52LIABILITIES AND OWNER S EQUITY 53流动负债 CURRENT LIABILITIES 54短期借款 Short term loans 42 55应付票据 Notes payable 43 56应付账款 Accounts payable 44 57应付工资 Accrued payroll 45 58应交税金 Taxes payable 46 59应付股利 Dividends payable 47 60预收货款 Advances from customers 48 61其他应付款 Other payables 50 62预提费用 Accrued expense 51 63职工奖励及福利基金 Staff and workers bonus and we lfare fund 52 64一年内到期的长期负债 Long term liabilities due within one year 53 65其他流动负债 Other current liabilities 54 66流动负债合计 Total current liabilities 55 67长期负债 LONG TERM LIABILITIES 68长期借款 Long term loans 56 69应付公司债 Debentures payable 57 70应付公司债溢价 折价 Premium discount on debentures payable 58 71一年以上的应付款项 Payables due after one year 59 72长期负债合计 Total long term liabilities 60 73其他负债 OTHER LIABILITIES 74筹建期间汇兑收益 Exchange gain during start up period 61 75递延投资收益 Deferred gain on investments 62 76递延税款贷项 Deferred tax credits 63 77其他递延贷项 Other deferred credits 64 78待转销汇兑收益 Unamortized exchange gain 65 79其他负债合计 Total other liabilities 66 80负债合计 Total liabilities 67 81所有者权益 OWNER S EQUITY 82资本总额 货币名称及金额 83Registered capital currency and amount 84实收资本 非人民币货币资本期末金额 68 85Paid in capital amount of non RMB currency at end of period 86其中 中方投资 非人民币货币资本期末金额 69 87Including Chinese investments amount of non RBM currency at end 88of period 89外方投资 非人民币货币资本期末金额 70 90Foreign investments amount of non RMB currency at end of period 91减 已归还投资 Less Investments returned 71 92资本公积 Capital surplus 72 93储备基金 Reserve fund 74 94企业发展基金 Enterprise expansion fund 75 95利润归还投资 Profit capitalized on return of investments 76 96本年利润 Current year net income 77 97未分配利润 Undistributed profit 78 98所有者权益合计 Total owner s equity 80 99负债及所有者权益总计 TOTAL LIABILITIES AND OWNER S EQUITY 81 100 101附注 NOTES 1021 受托加工材料 Customers materials to be processed 1032 受托代销商品 Consignment in 1043 代管商品物资 Goods held for others 1054 由企业负责的应收票据贴现 Notes receivable discounted with recourse 1065 租入固定资产 Fixed assets under operating lease 1076 本年支付的进口环节税金 Current year payment of import taxes 108 109 110企业名称 NAME OF ENTERPRISE 111利润表 INCOME STATEMENT 112 年度 季度 月份 113For the year or quarter month ended month date 19 114会外工02表 FORM AFI INDUSTRIAL 02 115单位 MONETARY UNIT 116 117项目 行次 本期数 本年累计数 上年同期累计数 118ITEMS LINE NO CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE 119 120产品销售收入 Sales 1 121其中 出口产品销售收入 Including Export Sales 2 122减 销售折扣与折让 Less Sales discounts and allowances 3 123产品销售净额 Net sales 4 124减 产品销售税金 Less Sales tax 5 125产品销售成本 Cost of sales 6 126其中 出口产品销售成本 Including Cost of export sales 7 127产品销售毛利Gross profit 8 128减 销售费用 Less Selling expense 9 129管理费用 General and administrative expense 10 130财务费用 Financial expense 11 131其中 利息支出 减利息收入 12 132Including Interest expense less interest income 133汇兑损失 减汇兑收益 Exchange loss less exchange gain 13 134产品销售利润 Income from main operation 14 135加 其他业务利润 Add Income from other operations 15 136营业利润Operating income 16 137加 投资收益 Add Investment income 17 138营业外收入 Non operating income 18 139减 营业外支出 Less Non operating expense 19 140加 以前年度损益调整 20 141Add Adjustment to prior year s income and expense 142利润总额 Income before tax 21 143减 所得税 Less Income tax 22 144净利润 Net income 23 145 146附注 NOTES 147出口产品销售收入 1 非人民币货币名称和金额 148Export sales Non RMB currency name and amount 149折合记账本位币金额 150Translated into recording currency amount 151 2 非人民币货币名称和金额 152Non RMB currency name and amount 153折合记账本位币金额 154Translated into recording currency amount 155 156 企业名称 NAME OF ENTERPRISE 157财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION 158 年度 159For the year ended December 31 19 160会外工03表 161FORM AFI INDUSTRIAL 03 162单位 MONETARY UNIT 163 164流动资金来源和运用 行次 金额 165SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO AMOUNT 166 167一 流动资金来源 SOURCES OF WORKING CAPITAL 1681 本年净利润Current year net income 1 169加 不减少流动资金的费用和损失 Add Amounts not affecting working capital 170 1 固定资产折旧Depreciation of fixed assets 2 171 2 无形资产及其他资产摊销 减 其他负债转销 Amortization of intangible assets 3 172and other assets less amortization of other liabilities 173 3 固定资产盘亏 减盘盈 Fixed assets under book amount less over 4 174 4 处理固定资产损失 减收益 Loss on disposal of fixed assets less gain 5 175 5 长期投资溢价摊销 减折价摊销 Amortization of premium on long term 176investments less amortization of discount 6 177 6 应付公司债折价摊销 减溢价摊销 Amortization of discount on debentures 178payable less amortization of discount 7 179 7 捐赠固定资产支出 Expenditure on donation of fixed assets 8 180 8 递延税款 Deferred taxes 9 181 9 其他不影响流动资产的费用和损失 10 182Other expense losses not affecting working capital 183小计 SUB TOTAL 12 1842 其他来源 Other sources 185 1 固定资产清理收入 减清理费用 Proceeds from disposal of fixed assets 186 less expense 13 187 2 收回长期投资Realization of long term investments 14 188 3 减少固定资产Decrease of fixed assets 15 189 4 减少无形资产 Decrease of intangible assets 16 190 5 增加长期借款Increase of long term loans 17 191 6 发行公司债 Issuance of debentures 18 192 7 增加其他负债 Increase of other liabilities 19 193 8 增加储备基金和企业发展基金 Increase of reserve fund and 194enterprise expansion fund 20 195 9 增加资本 Increase of capital 21 196 10 增加资本公积 Increase of capital surplus 22 197 11 弥补亏损 Recovery of loss 23 198小计 SUB TOTAL 25 199流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 26 200二 流动资金运用 APPLICATIONS OF WORKING CAPITAL 2011 利润分配 Distribution of profit 202 1 职工奖励及福利基金Staff and workers bonus and welfare fund 27 203 2 储备基金 Reserve fund 28 204 3 企业发展基金 Enterprise expansion fund 29 205 4 股利 Dividends 30 206 5 利润归还所有者投资 Profit capitalized on return of owner s investments 31 207 6 利润增资 Profit reinvestments 32 208小计 SUB TOTAL 34 2092 其他运用 Other applications 210 1 增加固定资产 Increase of fixed assets 35 211 2 增加无形资产及其他资产 Increase of intangible assets and other assets 36 212 3 增加长期投资 Increase of long term investments 37 213 4 偿还长期借款 Repayment of long term loans 38 214 5 收回公司债 Repayment of company debentures 39 215 6 减少其他负债 Decrease of other liabilities 40 216 7 归还所有者投资 扣除利润归还所有者投资 Investments returned to owners 41 217 less profit capitalized on return of owner s investments 218 8 减少资本公积 Decrease of capital surplus 42 219 9 减少储备基金和企业发展基金 Decrease of reseverve fund and 220enterprise expansion fund 43 221小计 SUB TOTAL 45 222流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 46 223流动资金增加净额 NET INCREASE OF WORKING CAPITAL 47 224 225 226流动资金各项目的变动 行次 金额 227CHANGES IN WORKING CAPITAL ITEMS LINE NO AMOUNT 228 229一 流动资产本年增加数 INCREASE OF CURRENT ASSETS 2301 现金 Cash on hand 48 2312 银行存款 Cash in bank 49 2323 有价证券 Marketable securities 50 2334 应收票据 Notes receivable 51 2345 应收账款 Accounts receivable 52 235减 坏账准备Less Provision for bad debts 53 2366 预付货款 Advances to suppliers 54 2377 其他应付款Other receivables 55 2388 待摊费用 Prepaid expense 56 2399 存货 Inventories 57 240减 存货变现损失准备 Less Provision for loss on realization of 241inventories 58 242流动资产增加净额 NET INCREASE OF CURRENT ASSETS 61 243二 流动负债本年增加数 INCREASE OF CURRENT LIABILITIES 2441 短期借款 Short term loans 62 2452 应付票据 Notes payable 63 2463 应付账款 Accounts payable 64 2474 应付工资 Accrued payroll 65 2485 应交税金 Tax payable 66 2496 应付股利 Dividends payable 67 2507 预收货款 Advances from customers 68 2518 其他应付款Other liabilities 69 2529 预提费用 Accrued expense 70 25310 职工奖励及福利基金 Staff and workers bonus and welfare fund 71 254流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 74 255流动资金增加净额 NET INCREASE OF WORKING CAPITAL 75 256 257 258企业名称 NAME OF ENTERPRISE 259利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION 260 年度 261会外工02表附表1 262For the year ended December 31 19 FORM AFI INDUSTRIAL 02 Sub 1 263单位 MONETARY UNIT 264 265项目 行次 本年实际 上年实际 266ITEMS LINE NO ACTUAL THIS YEAR ACTUAL LAST YEAR 267 268净利润 Net income 1 269减 职工奖励及福利基金 Less Staff and workers bonus and welfare 270fund 2 271储备基金 Reserve fund 3 272企业发展基金 Enterprise expansion fund 4 273利润转作投资 Profit reinvestments 5 274加 年初未分配利润 Add Undistributed profit at beginning of year 7 275已弥补亏损 Recovery of loss 8 276可供所有者分配的利润 Profit available for distribution to owners 10 277减 已分配股利 Less Dividends declared 11 278其中 中方股利 Including Chinese dividends 12 279外方股利 Foreign dividends 13 280利润归还投资 Profit capitalized on return of investments 14 281年末未分配利润 Undistributed profit at end of year 15 282 283 284 企业名称 NAME OF ENTERPRISE 285应交增值税明细表 286STATEMENT OF VALUE ADDED TAX PAYABLE 287 年 月 288会外工01表附表6 289For the year or month ended month FORM AFI INDUSTRIAL 01 Sub 6 290单位 MONETARY UNIT 291 292项目 行次 本月数 本年累计数 293ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT 294 295一 应交增值税 VAT payable 2961 年初未抵扣数 用 号反映 297Amount not yet deducted at beginning of year Represented by a sign 2982 销项税额 VAT on sales 299出口退税 VAT refund for exported goods 300进项税额转出 Amount transfer out from 301VAT on purchase 302转出多交增值税 Transfer out overpaid VAT 3033 进项税额 VAT on purchase 304已交税金VAT paid 305减免税款Tax reduced and exempted 306出口抵减内销产品应纳税额 VAT payable on 307domestic sales offset against VAT on purchase for export sales 308转出未交增值税 Transfer out unpaid VAT 3094 期末未抵扣数 用 号反映 Amount not yet deducted at end of period Represented by a 310sign 311二 未交增值税VAT unpaid 3121 年初未交数 多交数以 号反映 Amount unpaid at beginning of year Amount overpaid represented by a sign 3132 本期转入数 多交数以 号反映 Amount transfer in at current period Amount overpaid represented by a sign 3143 本期已交数 Amount paid at current period 3154 期末未交数 多交数以 号反映 Amount unpaid at end of period Amount overpaid represented by a sign 316 317各行业特有的项目 318 一 外商投资旅游企业 Tourism Enterprises with Foreign 319Investment 320 321项目 ITEMS 322 323营业收入 Revenues 324客房 Rooms 325餐饮 Food and beverage 326公寓 Apartments 327写字楼 Office building 328商场 Department store 329其他 Other 330营业收入合计 Total revenues 331营业税金 Sales tax 332客房 Rooms 333餐饮 Food and beverage 334公寓 Apartments 335写字楼 Office building 336商场 Department store 337其他 Other 338营业税金合计 Total sales tax 339营业成本 Operating cost 340餐饮成本 Food and beverage cost 341商品成本 Merchandise cost 342其他成本 Other cost 343营业成本合计 Total operating cost 344工资及福利 Salaries wages and employee benefits 345客房 Rooms 346餐饮 Food and beverage 347公寓 Apartments 348写字楼 Office building 349商场 Department store 350其他 Other 351工资及福利合计 Total salaries wages and employee benefits 352营业费用 Operating expense 353客房 Rooms 354餐饮 Food and beverage 355公寓 Apartments 356写字楼 Office building 357商场 Department store 358其他 Other 359营业费用合计 Total operating expense 360营业毛利 Gross Operating Profit by Department 361客房 Rooms 362餐饮 Food and beverage 363公寓 Apartments 364写字楼 Office building 365商场 Department store 366其他 Other 367各营业部门营业毛利合计 Total Gross Operating Profit by Department 368不分配费用 Unallocated expense 369工资及福利 Salaries wages and employee benefits 370行政管理 Administrative and general 371市场推广 Marketing 372能源维修 Energy and maintenance cost 373工资及福利合计 Total salaries wages and employee benefits 374行政管理及公共费用 and public expense 375行政管理 Administrative and general 376市场推广 Marketing 377能源维修 Energy and maintenance cost 378行政管理及公共费用合计 Total A G and public expense 379不分配费用合计 Total Unallocated expense 380营业毛利 Gross Operation Profit 381非经营费用 Fixed charges 382营业利润 Operating income 383加 投资收益 Add Investment income 384营业外收入 Non operating revenues 385减 营业外支出 Less Non operating expense 386加 以前年度损益调整 Add Adjustment of prior year s income and expense 387利润总额 Income before tax 388减 所得税 Income tax 389净利润 Net income 390 391会外旅02表 FORM AFT Tourism 02 392 393本期实际 Current period s actual 394本期预算 Current period s plan 395上年同期 Same period last year 396本年累计 current year cumulative 397上年累计 Last year cumulative 398百分比 Percentage 399委托银行收款 Collections entrusted to the bank 400预付定金 Prepaid deposit 401预收定金 Deposit received in advance 402应付工资及福利 Accrued Payroll and employee benefits 403 二 外商投资施工企业 Construction Enterprises with Foreign Investment 4041 固定资产及临时设施 Fixed assets and temporary installation 4052 临时设施 Temporary installation 4063 临时设施摊销 Amortization of temporary installation 4074 临时设施净值 Net value of temporary installation 4085 临时设施清理 Disposal of temporary installation 4096 专项工程 Specific construction project 4107 工程结算收入 Revenues 4118 工程结算税金 Sales tax 4129 工程结算成本 Cost of sales 41310 工程结算毛利 Gross profit 41411 工程结算利润 Income from main operation 41512 会外施01表 FORM AFC Construction 01 416 三 外商投资商品流通企业 Commercial Enterprises with Foreign Investment 4171 商品销售收入 Sales 4182 商品销售收入净额 Net sales 4193 商品销售成本 Cost of sales 4204 进货费用 Purchase expense 4215 商品销售毛利 Gross profit 4226 代购代销收入 Income from purchase and sales commission 4237 主营业务毛利 Gross profit from main operation 4248 销货费用 Selling expense 4259 主营业务利润 Income from main operation 42610 会外商01表 FORM AFC Commercial 01 427 四 外商投资房地产企业 Real Estate Enterprises with Foreign Investment 4281 在建开发产品 Work in progress 4292 递延出租收入 Deferred rental income 4303 经营收入 Revenues 4314 经营税金 Sales tax 4325 经营成本 Operating cost 4336 经营毛利 Gross profit 4347 经营利润 Income from main operation 4358 非人民币货币经营收入 Non RMB revenues 4369 会外房01表 FORM AFR Real Estate 01 437 五 外商投资租赁企业 Lease Enterprises with Foreign Investment 4381 预付租赁资产款 Advances to lessor 4392 低值易耗品 Low value consumables 4403 一年内到期的长期投资及长期应收款 441Long term investments and receivables maturing within one year 4424 应收租赁款 Lease payment receivables 4435 未实现租赁收益 Unearned lease income 4446 应收转租赁款 Sub lease payment receivables 4457 逾期未收租赁款 Lease payment receivables past due 4468 长期投资及长期应收款合计 Total long term investments and long term receivables 4479 经营租赁资产 Assets under operating lease 44810 经营租赁资产原价 Original cost of assets under operating lease 44911 经营租赁资产折旧 Depreciation of assets under operating lease 45012 经营租赁资产净值 Net value of assets under operating lease 45113 租赁保证金 Deposit from lessee 45214 应付转租赁租金 Sub lease payment payables to lessor 45315 营业收入 Revenues 45416 利息收入 Interest revenues 45517 手续费收入 Service fee revenues 45618 营业税金 Sales tax 45719 营业支出 Operating expenditure 45820 利息支出 Interest expense 45921 营业毛利 Gross profit 46022 非人民币货币营业收入 Non RMB operating income 46123 会外租01表 FORM AFL Lease 01 462 六 外商投资交通企业 Transportation Enterprises with Foreign Investment 4631 主营业务收入 Revenues 4642 营业税金 Sales tax 4653 营业成本 Operating cost 4664 主营业务毛利 Gross profit 4675 主营业务利润 Income from main operation 4686 会外交01表 FORM AFT Transportation 01 469 七 外商投资银行 Banks with Foreign Investment 4701 现金及银行存款 Cash on hand and cash in bank 4712 贵金属 Precious metal 4723 存放中央银行款项 Deposits and required reserve in central bank 4734 存放同业款项 Deposits in other banks 4745 存放联行款项 Deposits in correspondent banks 4756 拆出资金 Loans to other banks 4767 短期贷款 Short term loans 4778 进出口押汇 Acceptance of draft under letter of credit for imports and exports 4789 应收利息 Interest receivable 47910 坏账准备 Bad debt provision for interest receivable 4