财务报表大全(中英文对照版).xls

资 产 负 债 表 会外工 1表 BALANCE SHEETFROM AJI 01 单位 元 Printed by For the year or quarter month ended JULY31 1998 MONETARY UNIT YUAN 资 产 ASSETS 行次 年初数 资期末数 资负债及所有者权益 LIABLITIES AND OWNER EQUITY 行次及所年初数所有者期末数所有者 LINENOAT BEG OF YEARAT END OF YEARLINE NOAT BEG OF YEARAT END OF YEAR 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 payrolletie45 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 Accrued 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 yeartoriesquar15 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 Receivables 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 Total 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 Deferred 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 gainatentsr65 无形资产合计 Total intangible 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 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 Unamortized exchange loss foreig38 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 cu75 利润归还投资 Profit capitalised on return of 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 d for others 利 润 表 会外工 表FROM AJI 02 INCOME STATEMENT 单位 元 For the year or quarter month ended JULY 31 1998 MONETARY UNIT YUAN 项 目 ITEMS 行 次 本 期 数 本 年 累 计 数期 上 年 同 期 累 计 数 数 LINE 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 export 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 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 year s income and expensesended Mar 20 利润总额 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 c 制制造造费费用用明明细细表表 会外工02表附表4in Cit STATEMENT OF MANUFACTURING EXPENSES FROM AJI 02 Sup 4 单位 元 AJI For 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THIS YEAR STHIS MONTH S LAST YEAR S LINE NO PLANACTUALACTUAL 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 low cost 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 TOTAL 管管理理费费用用明明细细表表 会外工02表附表6in Cit STATEMENT OF GENERAL AND ADMINSTRATIVE EXPENSES FROM AJI 02 Sup 6 单位 元 AJI For 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THIS YEAR STHIS Month S LAST YEAR S LINE 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 Amortization 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 Technology 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 TOTAL 销销售售费费用用明明细细表表 会外工02表附表5in Cit STATEMENT OF MARKETING EXPENSES FROM AJI 02 Sup 5 单位 元 AJI For 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THIS YEAR STHIS MONTH SLAST YEAR S LINE NO PLANACTUALACTUAL 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 Amortization of low cost 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 会外工02表 1lin STATEMENT OF PROFIT APPROPIATION FROM AJI 02 Sup 1 单位 元 AJI For the year ended DEC 31 1996 MONETARY UNIT YUAN 本年实际 上年实际 项目实际ITEMS行次THIS YEAR SLAST YEAR S LINE NO ACTUALACTUAL 净利润Net income 减 职工奖励及福利基金Less Staff and workers bonus and welfare fund 储备基金 Reserve fund 企业发展基金Enterprise expantion fund 利润转作投资Profit reinvestment 加 年初未分配利润Add Undistributable profits at beginning of year 已弥补亏损Recovery accumulated losses 可供分配的利润Profit available for distribution to owners 减 已分配股利Less Dividends declared 其中 中方股利Including Chinese investment 外方股利 Foreign investment 利润归还投资Profits capitalized on return of investment 年末未分配利润Undistributed profits at end of year 营营业业外外收收支支明明细细表表 会外工02表 7lin STATEMENT OF NON OPERATING INCOME AND EXPENSES FROM AJI 02 Sup 7 单位 元 For the year ended DEC 31 1996 MONETARY UNIT YUAN 本年实际 上年实际 项目实际ITEMS行次EMTHIS YEAR SLAST YEAR S LINE NO ACTUALACTUAL 营业外收入 NON OPERATING INCOME 1 处理固定资产收益 Income on disposal of fixed assets 2 固定资产盘盈 Fixed assets over book amount 3 罚款收入 Penalties and fines received 4 以前年度收益 Prior years income 5 非经营性收入 Extraodinary income 营业外收入合计 TOTAL NON OPERATING INCOME 营业外支出 NON OPERATING EXPENSES 1 处理固定资产损失 Loss on disposal of fixed assets 2 固定资产盘亏 Fixed assets under book amount 3 罚款支出 Penalties and fines paid 4 捐赠支出 Donations 5 非常损失 Extraodinary losses 6 以前年度损失 Prior years losses 营业外支出合计TOTAL NON OPERATING EXPENSES 在在 建建 工工 程程 会外工01表附表3in Cit STATEMENT OF CONSTRUCTION IN PROGRESS FROM AJI 01 Sup 3 单位 元 For the year ended DEC 31 1996 MONETARY UNIT YUAN 金额 年初数 年末数 项目数 ITEMS行次 项目EMITEMS行次EMAT BEG AT END LINE NO AMOUNTLINE NO OF YEAROF YEAR 在建工程年初数Construction in progress at beginning of year1 未完在建工程Building work not yet completed 加 本年投入在建工程支出Add Expenditures on construction in progress this year 1 1 购入工程用料Construction materials purchased 2 2 购入需要安装设备Equipment purchased that needs installation 3 3 购入不需要安装设备Equipment purchased that does not need installation 4 建筑工程支出Expenditures of building work2 未完安装工程Installation work not yet completed 5 安装工程支出Expenditures of installation work 1 6 预付工程价款Prepayment to contractors 2 7 工程管理费Construction administrative expenses 3 3 待转已完工Work completed not yet transferred 本年支出合计 TOTAL EXPENDITURE THIS YEAR4 待安装设备Equipment to be installed 减 本年已完工程转出数Less work completed and transferred out this year5 工程用料结存Balance of construction materials 本年其他转出数 Other amounts transferred out this year6 预付工程价款Prepayment to contractors 7 待摊工程管理费Deferred construction administrative expenses 本年转出数合计TOTAL TRANSFERRED OUT THIS YEAR 在建工程年末数Construction in progress at end of year合 计TOTAL 附注Notes 本年已完工程合计 Total amount of construction work completed this year 会外工01表附表5 FROM AJI