外商投资企业会计报表项目中英文版DOC 14Word下载.docx
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有价证券Marketablesecurities 4
应收票据Notesreceivable 5
应收账款Accountsreceivable 6
减:
坏账准备Less:
provisionforbaddebts 7
预付货款Advancestosuppliers 8
其他应收款Otherreceivables 10
待摊费用Prepaidexpense 11
存货Inventories 12
存货变现损失准备Less:
Provisionforlossonrealizationof
inventories 13
一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear 15
其他流动资产Othercurrentassets 16
流动资产合计Totalcurrentassets 17
长期投资:
LONG-TERMINVESTMENTS:
长期投资Long-terminvestments 18
一年以上的应收款项Receivablescollectibleafteroneyear 20
固定资产:
FIXEDASSETS:
固定资产原价Fixedassets-cost 21
累计折旧Less:
Accumulateddepreciation 22
固定资产净值Fixedassets-netvalue 23
固定资产清理Disposaloffixedassets 27
在建工程:
CONSTRUCTIONINPROGRESS:
在建工程Constructioninprogress 28
无形资产:
INTANGIBLEASSETS:
场地使用权Landoccupancyright 29
工业产权及专有技术Industrypropertyrightsandproprietary
technology 30
其他无形资产Otherintangibleassets 31
无形资产合计Totalintangibleassets 32
其他资产:
OTHERASSETS:
开办费Organizationexpense 33
筹建期间汇兑损失Exchangelossduringstartupperiod 34
递延投资损失Deferredlossoninvestments 35
递延税款借项Deferredtaxcharges 36
其他递延支出Otherdeferredexpense 37
待转销汇兑损失Unamortizedexchangeloss 38
其他资产合计Totalotherassets 40
资产总计TOTALASSETS 41
负债及所有者权益
LIABILITIESANDOWNER'
SEQUITY
流动负债:
CURRENTLIABILITIES:
短期借款Short-termloans 42
应付票据Notespayable 43
应付账款Accountspayable 44
应付工资Accruedpayroll 45
应交税金Taxespayable 46
应付股利Dividendspayable 47
预收货款Advancesfromcustomers 48
其他应付款Otherpayables 50
预提费用Accruedexpense 51
职工奖励及福利基金Staffandworkers'
bonusandwe lfarefund 52
一年内到期的长期负债Long-termliabilitiesduewithinoneyear 53
其他流动负债Othercurrentliabilities 54
流动负债合计Totalcurrentliabilities 55
长期负债:
LONG-TERMLIABILITIES:
长期借款Long-termloans 56
应付公司债Debenturespayable 57
应付公司债溢价(折价)Premium(discount)ondebenturespayable 58
一年以上的应付款项Payablesdueafteroneyear 59
长期负债合计Totallong-termliabilities 60
其他负债:
OTHERLIABILITIES:
筹建期间汇兑收益Exchangegainduringstart-upperiod 61
递延投资收益Deferredgainoninvestments 62
递延税款贷项Deferredtaxcredits 63
其他递延贷项Otherdeferredcredits 64
待转销汇兑收益Unamortizedexchangegain 65
其他负债合计Totalotherliabilities 66
负债合计Totalliabilities 67
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______)
已归还投资 Less:
Investmentsreturned 71
资本公积 Capitalsurplus 72
储备基金 Reservefund 74
企业发展基金 Enterpriseexpansionfund 75
利润归还投资 Profitcapitalizedonreturnofinvestments 76
本年利润 Currentyearnetincome 77
未分配利润 Undistributedprofit 78
所有者权益合计 Totalowner'
sequity 80
负债及所有者权益总计 TOTALLIABILITIESANDOWNER'
SEQUITY 81
附注:
NOTES:
1.受托加工材料 Customers'
materialstobeprocessed______;
2.受托