外商投资企业会计报表项目中英文对照表

外商投资企业会计报表项目中英文对照表外商投资企业会计报表项目中英文对照表 字体大小 大 中 小 2006 12 14 16 46 阅读 36599 评论 0 外商投资企业会计报表项目中英文对照表 供参考 外商投资工业企业会计报表 Financial Statements for Industrial Enterprises with Foreign Investment 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 1 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 银行存款 Cash in bank 有价证券 Marketable securities 应收票据 Notes receivable 应收账款 Accounts receivable 减 坏账准备 Less provision for bad debts 预付货款 Advances to suppliers 其他应收款 Other receivables 待摊费用 Prepaid expense 存货 Inventories 减 存货变现损失准备 Less Provision for loss on realization of inventories 一年 内到期的长期投资 Long term investments maturing within one year 其他流动资产 Other current assets 流动资产合计 Total current assets 长期投资 LONG TERM INVESTMENTS 长期投资 Long term investments 一年以 上的应收款项 Receivables collectible after one year 固定资产 FIXED ASSETS 固定资产原价 Fixed assets cost 21 减 累计折旧 Less Accumulated depreciation 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 无形资产 INTANGIBLE ASSETS 场地使用权 Land occupancy right 29 3 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 无形资产合计 Total intangible assets 其他资产 OTHER ASSETS 开办费 Organization expense 筹建期间汇兑损失 Exchange loss during startup period 递延投资损失 Deferred loss on investments 递延税款借项 Deferred tax charges 其他递延支出 Other deferred expense 待转销汇兑损失 Unamortized exchange loss 其他资产合计 Total other assets 资产总计 TOTAL ASSETS 负债及所有者权益 LIABILITIES AND OWNER S EQUITY 流动负债 CURRENT LIABILITIES 短期借款 Short term loans 应付票据 Notes payable 应付账款 Accounts payable 应付工资 Accrued payroll 应交税金 Taxes payable 应付股利 Dividends payable 预收货款 Advances from customers 其他应付款 Other payables 预提费用 Accrued expense 职工奖励及福利基金 Staff and workers bonus and we lfare fund 一年内到期的长期负债 Long term liabilities due within one year 其他流动负债 Other current liabilities 流动负债合计 Total current liabilities 长期负债 LONG TERM LIABILITIES 长期借款 Long term loans 56 应付公司债 Debentures payable 应付公司债溢价 折价 Premium discount on debentures payable 一年以上的应付款项 Payables due after one year 长期负债合计 Total long term liabilities 其他负债 OTHER LIABILITIES 筹建期间汇兑收益 Exchange gain during start up period 递延投资收益 Deferred gain on investments 递延税款贷项 Deferred tax credits 其他递延贷项 Other deferred credits 待转销汇兑收益 Unamortized exchange gain 其他负债合计 Total other liabilities 负债合计 Total liabilities 所有者权益 OWNER S 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 Paid 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 Including 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 70 BAJ vYn Foreign investments amount of non RMB currency at end of period 减 已归还投资 Less Investments returned 资本公积 Capital surplus 储备基金 Reserve fund 企业发展基金 Enterprise expansion fund 利润归还投资 Profit capitalized on return of investments 本年利润 Current year net income 未分配利润 Undistributed profit 所有者权益合计 Total owner s equity 负债及所有者权益总计 TOTAL LIABILITIES AND OWNER S EQUITY 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 其中 出口产品销售收入 Including Export Sales 减 销售折扣与折让 Less Sales discounts and allowances 产品销售净额 Net sales 减 产品销售税金 Less Sales tax 产品销售成本 Cost of sales 其中 出口产品销售成本 Including Cost of export sales 产品销售毛利 Gross profit 减 销售费用 Less Selling expense 管理费用 General and administrative expense 财务费用 Financial expense 其中 利息支出 减利息收入 Including Interest expense less interest income 汇兑损失 减汇兑收益 Exchange loss less exchange gain 产品销售利润 Income from main operation 加 其他业务利润 Add Income from other operations 营业利润 Operating income 加 投资收益 Add Investment income 营业外收入 Non operating income 减 营业外支出 Less Non operating expense 加 以前年度损益调整 Add Adjustment to prior year s income and expense 利润总额 Income before tax 减 所得税 Less Income tax 净利润 Net income 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 无形资产及其他资产摊销 减 其他负债转销 Amortization of intangible assets and 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 处理固定资产损失 减收益 Loss on disposal of fixed assets less gain 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 应付公司债折价摊销 减溢价摊销 Amortization of discount on debentures payable less amortization of discount 7 捐赠固定资产支出 Expenditure on donation of fixed assets 8 递延税款 Deferred taxes 9 其他不影响流动资产的费用和损失 Other expense 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 VAT 4 期末未抵扣数 用 号反映 Amount not yet deducted at end of period Represented by a m 二 未交增值税 VAT unpaid 1 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 I 3 本期已交数 Amount paid at current period 4 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 c Investment Cuk 餐饮 Food and beverage K 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 y 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 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 7 工程结算收入 Revenues 8 工程结算税金 Sales tax 9 工程结算成本 Cost of sales 10 工程结算毛利 Gross profit 11 工程结算利润 Income from main operation 12 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 Sales 2 商品销售收入净额 Net sales 3 商品销售成本 Cost of sales 4 进货费用 Purchase expense 1 5 商品销售毛利 Gross profit 6 代购代销收入 Income from purchase and sales commission 7 主营业务毛利 Gross profit from main operation 8 销货费用 Selling expense 9 主营业务利润 Income from main operation 10 会外商 01 表 FORM AFC Commercial 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 progress 2 递延出租收入 Deferred rental income 3 经营收入 Revenues 4 经营税金 Sales tax 5 经营成本 Operating cost 6 经营毛利 Gross profit 7 经营利润 Income from main operation 8 非人民币货币经营收入 Non RMB revenues 9 会外房 01