外商投资企业会计报表项目中英文对照表供参考.docx
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外商投资企业会计报表项目中英文对照表供参考
附件2:
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NAMEOFENTERPRISE)
资产负债表BALANCESHEET
_____年_____月_____日会外工01表
Asof(month/date)19FORMAFI(INDUSTRIAL)-01
单位MONETARYUNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
资产行次年初数期末数
ASSETSLINENO.ATBEG.OFYEARATENDOFPERIOD
────────────────────────────────────────
流动资产:
CURRENTASSETS
现金Cashonhand1
银行存款Cashinbank2
有价证券Marketablesecurities4
应收票据Notesreceivable5
应收账款Accountsreceivable6
减:
坏账准备Less:
provisionforbaddebts7
预付货款Advancestosuppliers8
其他应收款Otherreceivables10
待摊费用Prepaidexpense11
存货Inventories12
减:
存货变现损失准备Less:
Provisionforlossonrealizationof
inventories13
一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear15
其他流动资产Othercurrentassets16
流动资产合计Totalcurrentassets17
长期投资:
LONG-TERMINVESTMENTS:
长期投资Long-terminvestments18
一年以上的应收款项Receivablescollectibleafteroneyear20
固定资产:
FIXEDASSETS:
固定资产原价Fixedassets-cost21
减:
累计折旧Less:
Accumulateddepreciation22
固定资产净值Fixedassets-netvalue23
固定资产清理Disposaloffixedassets27
在建工程:
CONSTRUCTIONINPROGRESS:
在建工程Constructioninprogress28
无形资产:
INTANGIBLEASSETS:
场地使用权Landoccupancyright29
工业产权及专有技术Industrypropertyrightsandproprietary
technology30
其他无形资产Otherintangibleassets31
无形资产合计Totalintangibleassets32
其他资产:
OTHERASSETS:
开办费Organizationexpense33
筹建期间汇兑损失Exchangelossduringstartupperiod34
递延投资损失Deferredlossoninvestments35
递延税款借项Deferredtaxcharges36
其他递延支出Otherdeferredexpense37
待转销汇兑损失Unamortizedexchangeloss38
其他资产合计Totalotherassets40
资产总计TOTALASSETS41
负债及所有者权益
LIABILITIESANDOWNER'SEQUITY
流动负债:
CURRENTLIABILITIES:
短期借款Short-termloans42
应付票据Notespayable43
应付账款Accountspayable44
应付工资Accruedpayroll45
应交税金Taxespayable46
应付股利Dividendspayable47
预收货款Advancesfromcustomers48
其他应付款Otherpayables50
预提费用Accruedexpense51
职工奖励及福利基金Staffandworkers'bonusandwelfarefund52
一年内到期的长期负债Long-termliabilitiesduewithinoneyear53
其他流动负债Othercurrentliabilities54
流动负债合计Totalcurrentliabilities55
长期负债:
LONG-TERMLIABILITIES:
长期借款Long-termloans56
应付公司债Debenturespayable57
应付公司债溢价(折价)Premium(discount)ondebenturespayable58
一年以上的应付款项Payablesdueafteroneyear59
长期负债合计Totallong-termliabilities60
其他负债:
OTHERLIABILITIES:
筹建期间汇兑收益Exchangegainduringstart-upperiod61
递延投资收益Deferredgainoninvestments62
递延税款贷项Deferredtaxcredits63
其他递延贷项Otherdeferredcredits64
待转销汇兑收益Unamortizedexchangegain65
其他负债合计Totalotherliabilities66
负债合计Totalliabilities67
所有者权益:
OWNER'SEQUITY:
资本总额(货币名称及金额______)
Registeredcapital(currencyandamount________)
实收资本(非人民币货币资本期末金额_______)68
Paid-incapital(amountofnon-RMBcurrencyatendofperiod_________)
其中:
中方投资(非人民币货币资本期末金额_________)69
Including:
Chineseinvestments(amountofnon-RBMcurrencyatend
ofperiod______)
外方投资(非人民币货币资本期末金额________)70
Foreigninvestments(amountofnon-RMBcurrencyatendofperiod______)
减:
已归还投资Less:
Investmentsreturned71
资本公积Capitalsurplus72
储备基金Reservefund74
企业发展基金Enterpriseexpansionfund75
利润归还投资Profitcapitalizedonreturnofinvestments76
本年利润Currentyearnetincome77
未分配利润Undistributedprofit78
所有者权益合计Totalowner'sequity80
负债及所有者权益总计TOTALLIABILITIESANDOWNER'SEQUITY81
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注:
NOTES:
1.受托加工材料Customers'materialstobeprocessed______;
2.受托代销商品Consignment-in______;
3.代管商品物资Goodsheldforothers______;
4.由企业负责的应收票据贴现Notesreceivablediscountedwithrecourse________;
5.租入固定资产Fixedassetsunderoperatinglease________;
6.本年支付的进口环节税金Currentyearpaymentofimporttaxes________.
━━━━━━━━━━━━━━━━━━━━
企业名称NAMEOFENTERPRISE
利润表INCOMESTATEMENT
_____年度_____季度_____月份
Fortheyear(orquarter,month)ended(month/date)19________
会外工02表FORMAFI(INDUSTRIAL)-02
单位:
MONETARYUNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
项目行次本期数本年累计数上年同期累计数
ITEMSLINENO.CURRENTPERIODCURRENTYEARCUMULATIVELASTYEARCUMULATIVE
────────────────────────────────────────
产品销售收入Sales1
其中:
出口产品销售收入Including:
ExportSales2
减:
销售折扣与折让Less:
Salesdiscountsandallowances3
产品销售净额Netsales4
减:
产品销售税金Less:
Salestax5
产品销售成本Costofsales6
其中:
出口产品销售成本Including:
Costofexportsales7
产品销售毛利Grossprofit8
减:
销售费用Less:
Sellingexpense9
管理费用Generalandadministrativeexpense10
财务费用Financialexpense11
其中:
利息支出(减利息收入)12
Including:
Interestexpense(lessinterestincome)
汇兑损失(减汇兑收益)Exchangeloss(lessexchangegain)13
产品销售利润Incomefrommainoperation14
加:
其他业务利润Add:
Incomefromotheroperations15
营业利润Operatingincome16
加:
投资收益Add:
Investmentincome17
营业外收入Non-operatingincome18
减:
营业外支出Less:
Non-operatingexpense19
加:
以前年度损益调整20
Add:
Adjustmenttoprioryear'sincomeandexpense
利润总额Incomebeforetax21
减:
所得税Less:
Incometax22
净利润Netincome23
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注:
NOTES:
出口产品销售收入:
(1)非人民币货币名称和金额
Exportsales:
Non-RMBcurrency(nameandamount)
折合记账本位币金额
Translatedintorecordingcurrency(amount)
(2)非人民币货币名称和金额
Non-RMBcurrency(nameandamount)
折合记账本位币金额
Translatedintorecordingcurrency(amount)
━━━━━━━━━━━━━━━━━━
(企业名称NAMEOFENTERPRISE)
财务状况变动表STATEMENTOFCHANGESINFINANCIALPOSITION
_______年度
FortheyearendedDecember31,19________
会外工03表
FORMAFI(INDUSTRIAL)-03
单位MONETARYUNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
流动资金来源和运用行次金额
SOURCESANDAPPLICATIONSOFWORKINGCAPITALLINENO.AMOUNT
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
一、流动资金来源SOURCESOFWORKINGCAPITAL
1.本年净利润Currentyearnetincome1
加:
不减少流动资金的费用和损失:
Add:
Amountsnotaffectingworkingcapital
(1)固定资产折旧Depreciationoffixedassets2
(2)无形资产及其他资产摊销(减:
其他负债转销)Amortizationofintangibleassets3
andotherassets(lessamortizationofotherliabilities)
(3)固定资产盘亏(减盘盈)Fixedassetsunderbookamount(lessover)4
(4)处理固定资产损失(减收益)Lossondisposaloffixedassets(lessgain)5
(5)长期投资溢价摊销(减折价摊销)Amortizationofpremiumonlong-term
investments(lessamortizationofdiscount)6
(6)应付公司债折价摊销(减溢价摊销)Amortizationofdiscountondebentures
payable(lessamortizationofdiscount)7
(7)捐赠固定资产支出Expenditureondonationoffixedassets8
(8)递延税款Deferredtaxes9
(9)其他不影响流动资产的费用和损失10
Otherexpense&lossesnotaffectingworkingcapital
小计SUB-TOTAL12
2.其他来源:
Othersources:
(1)固定资产清理收入(减清理费用)Proceedsfromdisposaloffixedassets
(lessexpense)13
(2)收回长期投资Realizationoflong-terminvestments14
(3)减少固定资产Decreaseoffixedassets15
(4)减少无形资产Decreaseofintangibleassets16
(5)增加长期借款Increaseoflong-termloans17
(6)发行公司债Issuanceofdebentures18
(7)增加其他负债Increaseofotherliabilities19
(8)增加储备基金和企业发展基金Increaseofreservefundand
enterpriseexpansionfund20
(9)增加资本Increaseofcapital21
(10)增加资本公积Increaseofcapitalsurplus22
(11)弥补亏损Recoveryofloss23
小计SUB-TOTAL25
流动资金来源合计TOTALSOURCESOFWORKINGCAPITAL26
二、流动资金运用APPLICATIONSOFWORKINGCAPITAL
1.利润分配Distributionofprofit
(1)职工奖励及福利基金Staffandworkers'bonusandwelfarefund27
(2)储备基金Reservefund28
(3)企业发展基金Enterpriseexpansionfund29
(4)股利Dividends30
(5)利润归还所有者投资Profitcapitalizedonreturnofowner'sinvestments31
(6)利润增资Profitreinvestments32
小计SUB-TOTAL34
2.其他运用Otherapplications:
(1)增加固定资产Increaseoffixedassets35
(2)增加无形资产及其他资产Increaseofintangibleassetsandotherassets36
(3)增加长期投资Increaseoflong-terminvestments37
(4)偿还长期借款Repaymentoflong-termloans38
(5)收回公司债Repaymentofcompanydebentures39
(6)减少其他负债Decreaseofotherliabilities40
(7)归还所有者投资(扣除利润归还所有者投资)Investmentsreturnedtoowners41
(lessprofitcapitalizedonreturnofowner'sinvestments)
(8)减少资本公积Decreaseofcapitalsurplus42
(9)减少储备基金和企业发展基金Decreaseofresevervefundand
enterpriseexpansionfund43
小计SUB-TOTAL45
流动资金运用合计TOTALAPPLICATIONSOFWORKINGCAPITAL46
流动资金增加净额NETINCREASEOFWORKINGCAPITAL47
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
流动资金各项目的变动行次金额
CHANGESINWORKINGCAPITALITEMSLINENO.AMOUNT
────────────────────────────────────────
一、流动资产本年增加数INCREASEOFCURRENTASSETS
1.现金Cashonhand48
2.银行存款Cashinbank49
3.有价证券Marketablesecurities50
4.应收票据Notesreceivable51
5.应收账款Accountsreceivable52
减:
坏账准备Less:
Provisionforbaddebts53
6.预付货款Advancestosuppliers54
7.其他应付款Otherreceivables55
8.待摊费用Prepaidexpense56
9.存货Inventories57
减:
存货变现损失准备Less:
Provisionforlossonrealizationof
inventories58
流动资产增加净额NETINCREASEOFCURRENTASSETS61
二、流动负债本年增加数INCREASEOFCURRENTLIABILITIES
1.短期借款Shorttermloans62
2.应付票据Notespayable63
3.应付账款Accountspayable64
4.应付工资Accruedpayroll65
5.应交税金Taxpayable66
6.应付股利Dividendspayable67
7.预收货款Advancesfromcustomers68
8.其他应付款Otherliabilities69
9.预提费用Accruedexpense70
10.职工奖励及福利基金Staffandworkers'bonusandwelfarefund71
流动负债增加净额NETINCREASEOFCURRENTLIABILITIES74
流动资金增加净额NETINCREASEOFWORKINGCAPITAL75
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
━━━━━━━━━━━━━━━━
企业名称NAMEOFENTERPRISE
利润分配表STATEMENTOFPROFITAPPROPRIATIONANDDISTRIBUTION
________年度
会外工02表附表1
FortheyearendedDecember31,19______FORMAFI(INDUSTRIAL)-02Sub.1
单位MONETARYUNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
项目行次本年实际上年实际
ITEMSLINENO.ACTUALTHISYEARACTUALLASTYEAR
────────────────────────────────────────
净利润Netincome1
减:
职工奖励及福利基金Less:
Staffandworkers'bonusandwelfare
fund2
储备基金Reservefund3
企业发展基金Enterpriseexpansionfund4
利润转作投资Profitreinvestments5
加:
年初未分配利润Add:
Undistributedprofitatbeginningofyear7
已弥补亏损Recoveryofloss8
可供所有者分配的利润Profitavailablefordistributiontoowners10
减:
已分配股利Les