中英文对照财务报表.xls

资 产 负 债 表 BALANCE SHEET Printed by LiHaiying For the year or quarter month ended JULY31 1998 资 产 ASSETS 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 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 yeartoriesquar 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 Fixed 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 intangible 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 assetsted pr 资产合计 TOTAL ASSETS Tot 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 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 LINENOAT BEG OF YEARAT END OF YEARLINE NO 流动负债 CURRENT LIABILITIES 1 短期借款 Short term loansS 42 2 应付票据 Notes payableansS43 4 应付帐款 Accounts payableties44 5 应付工资 Accrued payrolletie45 6 应交税金 Taxes payablevabl46 7 应付股利 Dividends payablebad 47 8 预收货款 Advances from customersbts 48 10 其他应付款 Other payablesesust50 11 预提费用 Accrued expensesaid 51 12 职工奖励及福利基金 Staff and worker bonus and welfare fundhe year o52 13 一年内到期的长期负债 Long term liabilities due within one yearinventorie53 15 其他流动负债 Other current liabilitiesg with54 16 17 流动负债合计 Total current liabilitiesg with55 长期负债 LONG TERM LIABILITIESliti 18 长期借款 Long term loansment56 20 应付公司债 Debentures payablee aft57 应付公司溢价 折价 Premium discount on debentures payableeartorie58 21 一年以上的应付款项 Payable due after one yearentures p59 22 长期负债合计 Total long term liabilitiesbleear60 23 27 其他负债 OTHER LIABILITIESROGR 28 筹建期间汇兑收益 Exchange gain during start up periodsbleeart61 递延投资收益 Deferred gain on investmentsperiod62 29 递延税款贷项 Deferred taxes creditstment63 30 其他递延贷项 Other deferred creditd pate64 31 待转销汇兑收益 Unamortized exchange gainatentsr65 32 其他负债合计 Total other liabilities asset66 负债合计 Total liabilitiessset67 33所有者权益 OWNERS EQUITYation 34 资本总额Registered capital 货币名称及金额Currency and amount oddsbleeart 35 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 36 其中 资损 37 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 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 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 所有者权益合计 Total owners equityrn of i80 负债及所有者权益总计 TOTAL LIABILITIES AND OWNERS EQUITYnvestmentn81 BJNC 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 BJNC Ltd BASF JCIC Neopentylglycol Ltd 27 Heifei Road Jilin City 132021 PR CHINA 利 润 表付的进 INCOME STATEMENT For the year or quarter month ended JULY 31 1998 项 目 ITEMS 行 次目 LINE NO 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 BJNC 会外工 表 FROM AJI 02 单位 元 MONETARY UNIT YUAN 本 期 数 本 年 累 计 数期 上 年 同 期 累 计 数 数 CURRENT PERIOD CURRENT YEAR CUMULATIVELAST YEAR CUMULATE 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 BJNC Ltd BJNC BASF 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 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EM THIS YEAR S THIS 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 BJNC 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EMTHIS YEAR S THIS Month SLAST 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 BJNC Ltd BJNC 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EM 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 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ifeiifei STATEMENT OF PROFIT APPROPIATION For the year ended DEC 31 1996 项目实际ITEMS行次EM LINE NO 净利润UALNet income 减 职工奖励及福利基金NETARY UNILess Staff and workers bonus 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 beginning 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 profits at end of year BJNC 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 YEAR SLAST YEAR S ACTUALACTUAL BJNC 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 J STATEMENT OF NON OPERATING INCOME AND EXPENSES For the year ended DEC 31 1996 项目实际ITEMS行次EM LINE NO 营业外收入 O R SNON 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 OPERATING 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 EXPENSES BJNC 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 YEAR SLAST YEAR S ACTUALACTUAL 在在 建建 工工 程程ei ei R R 会外工01表附表3in Cit STATEMENT OF CONSTRUCTION IN PROGRESS FROM AJI 01 Sup 3 单位 元 AJI For the year ended DEC 31 1996 MONETARY UNIT YUAN 金额 项目数 ITEMS行次EM 项目EMITEMS行次EM LINE NO AMOUNTLINE 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 year 1 1 购入工程用料ditureConstruction materials purchased 2 2 购入需要安装设备n materiEquipment purchased that needs installation 3 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 work 1 电话工程ture 6 预付工程价款res ofPrepayment to contractors 2 7 工程管理费nt toConstruction administrative expenses 3 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 transferred 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 certifi BJNC 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 YUAN BJNC 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 RoadRoad STATEMENT OF ACCOUNTS IN FOREIGN CURRENCY For the year ended DEC 31 1996 资产负债表期末数折合为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 CURRENCYENCY AMOUNT 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EM CURRENCY ATACCOUNT OFEXCHANGEBALANCE OFCONVERTED END OF PERIODRMB ACCOUNTCERTIFICATEFOREIGN CURRENCYINTO RECORDING LINEPER BALANCE SHEETIN RECORDINGACCOUNT IN AT END OF PERIOD GNCURRENCY NO 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tota Long term investments11 外币资金合计invest Total assets in foreign currencies12 有外币户的负债项目 assets in Items of liabilities with foreign currency accounts o13 短期借款 lia Short term loans14 应付票据term Notes payable15 应付帐款paya Accounts payable 16 应付工资ts p Accrued payroll17 应付股利d pa Dividend payable18 预收货款nd p Advances from customers19 其他应付款s fro Other payable20 21 小计pa Sub total22 长期借款tota Long term liab