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
FinancialStatementsforIndustrialEnterpriseswithForeignInvestmen
T ━━━━━━━━━━━━━━━━
(企业名称NAME OF ENTERPRISE)
资产负债表BALANCESHEE
T_____年_____月_____日会外工01表
Asof (month/date)19FORMAFI(INDUSTRIAL)-01
单位MONETARYUNIT:
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资产 行次年初数期末数
ASSETS LINE NO.AT BEG.OF YEARAT END OF PERIOD
────────────────────────────────────────
流动资产：CURRENT ASSETS
现金 Cash onhand 1
银行存款 Cashin bank 2
有价证券Marketable securities4
应收票据 Notesreceivable 5
应收账款Accounts receivable6
减：坏账准备Less: provision for bad debts7
预付货款Advances to suppliers8
其他应收款 Otherreceivables 10
待摊费用Prepaid expense11
存货Inventories 12
减：存货变现损失准备Less:Provision for loss on realization of
inventories13
一年内到期的长期投资Long-term investments maturing within one year15
其他流动资产Other current assets16
流动资产合计Total current assets17
长期投资：LONG-TERMINVESTMENTS:
长期投资Long-term investments18
一年以上的应收款项Receivables collectible after one year20
固定资产：FIXEDASSETS:
固定资产原价Fixed assets-cost21
减：累计折旧Less: Accumulated depreciation22
固定资产净值Fixed assets-net value23
固定资产清理Disposal of fixed assets27
在建工程：CONSTRUCTIONIN PROGRESS:
在建工程Construction in progress28
无形资产：INTANGIBLEASSETS:
场地使用权 Landoccupancy right29
工业产权及专有技术Industry property rights and proprietary
technology30
其他无形资产Other intangible assets31
无形资产合计Total intangible assets32
其他资产：OTHERASSETS:
开办费Organization expense33
筹建期间汇兑损失Exchange loss during startup period34
递延投资损失Deferred loss on investments35
递延税款借项Deferred tax charges36
其他递延支出Other deferred expense37
待转销汇兑损失Unamortized exchange loss38
其他资产合计Total other assets40
资产总计 TOTALASSETS41
负债及所有者权益
LIABILITIESAND OWNER"S EQUITY
流动负债：CURRENTLIABILITIES：
短期借款Short-term loans42
应付票据 Notespayable 43
应付账款 Accountspayable44
应付工资Accrued payroll45
应交税金 Taxespayable 46
应付股利Dividends payable47
预收货款Advances from customers48
其他应付款 Otherpayables50
预提费用Accrued expense51
职工奖励及福利基金Staff and workers" bonus and welfarefund 52
一年内到期的长期负债Long-term liabilities due within one year53
其他流动负债Other current liabilities54
流动负债合计Total current liabilities55
长期负债：LONG-TERM LIABILITIES：
长期借款Long-term loans56
应付公司债Debentures payable57
应付公司债溢价(折价) Premium (discount)ondebentures payable 58
一年以上的应付款项Payables due after one year59
长期负债合计Total long-term liabilities60
其他负债：OTHERLIABILITIES：
筹建期间汇兑收益Exchange gain during start-up period61
递延投资收益Deferred gain on investments62
递延税款贷项Deferred tax credits63
其他递延贷项Other deferred credits64
待转销汇兑收益Unamortized exchange gain65
其他负债合计Total other liabilities66
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(currency and amount________)
实收资本(非人民币货币资本期末金额_______)68
Paid-incapital(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_________)69
Including:Chinese investments (amount of non-RBM currency at end
ofperiod______)
外方投资( 非人民币货币资本期末金额________)70
Foreigninvestments (amount of non-RMB currency at end of period______)
减：已归还投资Less:Investments returned71
资本公积Capitalsurplus72
储备基金Reservefund 74
企业发展基金Enterpriseexpansion fund75
利润归还投资Profitcapitalized on return of investments76
本年利润Currentyear net income77
未分配利润Undistributedprofit 78
所有者权益合计Totalowner"s equity80
负债及所有者权益总计TOTALLIABILITIES AND OWNER"S EQUITY81
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附注：NOTES:
1.受托加工材料Customers" materials tobe processed ______;
2.受托代销商品Consignment-in ______;
3.代管商品物资Goodsheld for others ______;
4.由企业负责的应收票据贴现Notes receivablediscounted with recourse ________;
5.租入固定资产Fixed assets underoperating lease ________;
6.本年支付的进口环节税金Current yearpayment of import taxes ________.
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企业名称NAMEOF ENTERPRISE
利润表INCOME STATEMEN
T_____年度_____季度_____月份
For theyear(or quarter, month) ended(month/date)19________
会外工02表FORM AFI(INDUSTRIAL)-02
单位：MONETARYUNIT:
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项目行次 本期数本年累计数上年同期累计数
ITEMS LINE NO. CURRENT PERIODCURRENT YEAR CUMULATIVELAST YEAR CUMULATIVE
────────────────────────────────────────
产品销售收入Sales1
其中：出口产品销售收入Including:Export Sales 2
减：销售折扣与折让Less:Sales discounts and allowances3
产品销售净额Netsales 4
减：产品销售税金Less: Sales tax5
产品销售成本Cost of sales6
其中：出口产品销售成本Including:Cost of export sales 7
产品销售毛利Grossprofit8
减：销售费用Less:Selling expense9
管理费用Generaland administrative expense 10
财务费用Financialexpense11
其中：利息支出(减利息收入) 12
Including：Interest expense(less interestincome)
汇兑损失(减汇兑收益)Exchange loss(less exchangegain)13
产品销售利润Incomefrom main operation 14
加：其他业务利润Add: Income from other operations15
营业利润Operatingincome16
加：投资收益Add: Investment income17
营业外收入Non-operatingincome 18
减：营业外支出Less: Non-operating expense 19
加：以前年度损益调整20
Add:Adjustment to prior year"s income and expense
利润总额Incomebefore tax21
减：所得税Less:Income tax 22
净利润 Net income23
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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-RMB currency(name and amount)
折合记账本位币金额
Translatedinto recording currency (amount)
(2)非人民币货币名称和金额
Non-RMBcurrency(name and amount)
折合记账本位币金额
Translatedinto recording currency (amount)
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(企业名称NAME OF ENTERPRISE )
财务状况变动表STATEMENTOF CHANGES IN FINANCIAL POSITION
_______年度
Forthe year ended December 31,19________
会外工03表
FORMAFI(INDUSTRIAL)-03
单位MONETARY UNIT:
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流动资金来源和运用行次金额
SOURCES ANDAPPLICATIONS OF WORKING CAPITALLINE NO. AMOUN
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一、流动资金来源SOURCES OF WORKING CAPITAL
1.本年净利润Current year net income1
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 fixedassets2
(2)无形资产及其他资产摊销(减：其他负债转销)Amortization of intangible assets 3
and otherassets(less amortization of other liabilities)
(3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over) 4
(4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 5
(5)长期投资溢价摊销(减折价摊销)Amortization ofpremium on long-term
investments (less amortization ofdiscount) 6
(6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures
payable(less amortization ofdiscount)7
(7)捐赠固定资产支出Expenditure ondonation of fixed assets 8
(8)递延税款Deferred taxes9
(9)其他不影响流动资产的费用和损失10
Otherexpense & losses not affecting working capital
小计SUB-TOTAL12
2.其他来源：Other sources:
(1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets
(less expense)13
(2)收回长期投资Realization of long-terminvestments14
(3)减少固定资产Decrease of fixed assets15
(4)减少无形资产 Decrease of intangibleassets16
(5)增加长期借款Increase of long-termloans 17
(6)发行公司债Issuance of debentures18
(7)增加其他负债Increase of otherliabilities 19
(8)增加储备基金和企业发展基金Increase ofreserve fund and
enterprise expansion fund 20
(9)增加资本Increase of capital 21
(10)增加资本公积 Increase of capital surplus 22
(11)弥补亏损Recovery of loss 23
小计 SUB-TOTAL25
流动资金来源合计TOTALSOURCES OF WORKING CAPITAL26
二、流动资金运用APPLICATIONSOF WORKING CAPITAL
1.利润分配Distribution of profi
T(1)职工奖励及福利基金Staff and workers"bonus and welfare fund 27
(2)储备基金Reserve fund28
(3)企业发展基金Enterprise expansionfund 29
(4)股利Dividends 30
(5)利润归还所有者投资Profit capitalized onreturn of owner"s investments 31
(6)利润增资Profit reinvestments32
小计SUB-TOTAL34
2.其他运用Other applications:
(1)增加固定资产Increase of fixed assets35
(2)增加无形资产及其他资产Increase ofintangible assets and other assets36
(3)增加长期投资Increase of long-terminvestments 37
(4)偿还长期借款Repayment of long-termloans 38
(5)收回公司债Repayment of companydebentures 39
(6)减少其他负债Decrease of otherliabilities 40
(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners41
(lessprofit capitalized on return of owner"sinvestments)
(8)减少资本公积Decrease of capitalsurplus 42
(9)减少储备基金和企业发展基金Decrease ofreseverve fund and
enterpriseexpansion fund43
小计SUB-TOTAL 45
流动资金运用合计TOTALAPPLICATIONS OF WORKING CAPITAL46
流动资金增加净额NETINCREASE OF WORKING CAPITAL47
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流动资金各项目的变动行次金额
CHANGES INWORKING CAPITAL ITEMSLINENO. AMOUN
T────────────────────────────────────────
一、流动资产本年增加数INCREASEOF CURRENT ASSETS
1.现金Cash on hand48
2.银行存款Cash in bank49
3.有价证券Marketable securities 50
4.应收票据Notes receivable51
5.应收账款Accounts receivable 52
减：坏账准备Less:Provision for bad debts53
6.预付货款Advances to suppliers 54
7.其他应付款Other receivables 55
8.待摊费用Prepaid expense 56
9.存货Inventories 57
减：存货变现损失准备Less:Provision for loss on realization of
inventories58
流动资产增加净额NET INCREASE OF CURRENT ASSETS61
二、流动负债本年增加数INCREASEOF CURRENT LIABILITIES
1.短期借款Short term loans62
2.应付票据Notes payable 63
3.应付账款Accounts payable64
4.应付工资Accrued payroll 65
5.应交税金Tax payable 66
6.应付股利Dividends payable 67
7.预收货款Advances from customers 68
8.其他应付款Other liabilities 69
9.预提费用Accrued expense 70
10.职工奖励及福利基金Staff and workers"bonus and welfare fund71
流动负债增加净额NET INCREASE OF CURRENT LIABILITIES74
流动资金增加净额NET INCREASE OF WORKING CAPITAL75
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企业名称NAME OF ENTERPRISE
利润分配表STATEMENTOF PROFIT APPROPRIATION AND DISTRIBUTION
________年度
会外工02表附表1
Forthe year ended December 31,19______FORMAFI(INDUSTRIAL)-02 Sub.1
单位MONETARYUNIT:
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项目 行次本年实际上年实际
ITEMS LINE NO.ACTUAL THIS YEARACTUAL LAST YEAR
────────────────────────────────────────
净利润Netincome1
减：职工奖励及福利基金Less:Staff and workers" bonus and welfare
fund 2
储备基金Reservefund3
企业发展基金Enterpriseexpansion fund4
利润转作投资Profitreinvestments5
加：年初未分配利润Add:Undistributed profit at beginning of year7
已弥补亏损Recoveryof loss8
可供所有者分配的利润Profitavailable for distributionto owners10
减：已分配股利Less:Dividends declared11
其中：中方股利Including:Chinese dividends12
外方股利Foreigndividends 13
利润归还投资Profitcapitalized on return of investments14
年末未分配利润Undistributedprofit at end of year 15
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(企业名称 NAME OF ENTERPRISE)
应交增值税明细表
STATEMENTOF VALUE ADDED TAX PAYABLE
______年_____月
会外工01表附表6
For theyear(or month) ended(month)______FORM AFI(INDUSTRIAL)-01 Sub.6
单位MONETARYUNIT:
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项目 行次本月数本年累计数
ITEMSLINE NOCURRENT MONTH CURRENT YEAR
CUMULATIVE AMOUN
T────────────────────────────────────────
一、应交增值税：VATpayable:
1.年初未抵扣数(用“－”号反映)
Amount notyet deducted at beginning
ofyear(Represented by a “－”sign)
2.销项税额VAT on sales
出口退税VATrefund for exported goods
进项税额转出Amounttransfer out from
VATon purchase
转出多交增值税Transferout overpaid VA
T3.进项税额VAT on purchase
已交税金VATpaid
减免税款Taxreduced and exempted
出口抵减内销产品应纳税额VATpayable on
domesticsales offset against VAT on purchase
for exportsales
转出未交增值税Transferoutunpaid VA
T4.期末未抵扣数(用“－”号反映)Amount not yet
deducted atend of period(Represented by a “－”
sign)
二、未交增值税VATunpaid
1.年初未交数(多交数以“－”号反映)Amount unpaid a
T beginningof year(Amount overpaid represented by
a “－” sign)
2.本期转入数(多交数以“－”号反映)Amount transfer in
at currentperiod(Amount overpaid represented by a
“－” sign)
3.本期已交数 Amount paidat current period
4.期末未交数(多交数以“－”号反映)Amount unpaid at end
ofperiod(Amount overpaid represented by a “－”sign)
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各行业特有的项目
(一)外商投资旅游企业：Tourism Enterprises with Foreign
Investmen
T━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
项目ITEMS
────────────────────────────────────────
营业收入：Revenues：
客房Rooms
餐饮Food andbeverage
公寓Apartments
写字楼Officebuilding
商场Departmentstore
其他Other
营业收入合计Totalrevenues
营业税金Salestax
客房Rooms
餐饮Food andbeverage
公寓Apartments
写字楼Officebuilding
商场Departmentstore
其他Other
营业税金合计Totalsales tax
营业成本：Operatingcost:
餐饮成本Foodand beverage cos
T商品成本Merchandise cos
T其他成本Other cos
T营业成本合计Total operating cos
T工资及福利：Salaries, wages andemployee benefits
客房Rooms
餐饮Food andbeverage
公寓Apartments
写字楼Officebuilding
商场Departmentstore
其他Other
工资及福利合计Totalsalaries, wages and employee benefits
营业费用：Operating expense:
客房Rooms
餐饮Food andbeverage
公寓Apartments
写字楼Officebuilding
商场Departmentstore
其他Other
营业费用合计Totaloperating expense
营业毛利：GrossOperating Profit by Department：
客房Rooms
餐饮Food andbeverage
公寓Apartments
写字楼Officebuilding
商场Departmentstore
其他Other
各营业部门营业毛利合计TotalGross Operating Profit by Departmen
T不分配费用：Unallocated expense：
工资及福利：Salaries,wages and employee benefits:
行政管理Administrativeand general
市场推广Marketing
能源维修Energyand maintenance cos
T工资及福利合计Total salaries, wagesand employee benefits
行政管理及公共费用：Ａ&Ｇ and public expense
行政管理Administrativeand general
市场推广Marketing
能源维修Energyand maintenance cos
T行政管理及公共费用合计Total A&G andpublic expense
不分配费用合计TotalUnallocated expense
营业毛利GrossOperation Profi
T非经营费用Fixed charges
营业利润Operatingincome
加：投资收益Add:Investment income
营业外收入Non-operatingrevenues
减：营业外支出Less:Non-operating expense
加：以前年度损益调整Add:Adjustment of prior year"s income and expense
利润总额Incomebefore tax
减：所得税Incometax
净利润Netincome
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会外旅02表FORM AFT(Tourism)-02
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
本期实际Current period"s actual
本期预算Current period"s plan
上年同期 Sameperiod last year
本年累计current year cumulative
上年累计 Lastyear cumulative
百分比%Percentage%
委托银行收款Collections entrusted to the bank
预付定金Prepaid deposi
T预收定金 Deposit received in advance
应付工资及福利Accrued Payroll and employee benefits
(二)外商投资施工企业：Construction Enterprises with ForeignInvestmen
T1.固定资产及临时设施 Fixed assets andtemporary installation
2.临时设施 Temporary installation
3.临时设施摊销 Amortization oftemporary installation
4.临时设施净值 Net value of temporaryinstallation
5.临时设施清理 Disposal of temporaryinstallation
6.专项工程 Specific constructionprojec
T7.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 profi
T11.工程结算利润 Income from mainoperation
12.会外施01表 FORM AFC(Construction)-01
(三)外商投资商品流通企业 Commercial Enterprises with ForeignInvestment:
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
5.商品销售毛利 Gross profi
T6.代购代销收入 Income from purchase andsales commission
7.主营业务毛利 Gross profit from mainoperation
8.销货费用 Selling expense
9.主营业务利润 Income from mainoperation
10.会外商01表 FORM AFC(Commercial)-01
(四)外商投资房地产企业 Real Estate Enterprises with ForeignInvestment：
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 cos
T6.经营毛利 Gross profi
T7.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表 FORM AFR(Real Estate)-01
(五)外商投资租赁企业 Lease Enterprises with Foreign Investment：
1.预付租赁资产款 Advances to lessor
2.低值易耗品：Low-value consumables
3.一年内到期的长期投资及长期应收款
Long-terminvestments and receivables maturing within one year
4.应收租赁款 Lease payment receivables
5.未实现租赁收益 Unearned lease income
6.应收转租赁款 Sub-lease paymentreceivables
7.逾期未收租赁款 Lease paymentreceivables past due
8.长期投资及长期应收款合计 Total long-terminvestments and long-term receivables
9.经营租赁资产 Assets under operatinglease
10.经营租赁资产原价 Original cost of assetsunder operating lease
11.经营租赁资产折旧 Depreciation of assetsunder operating lease
12.经营租赁资产净值 Net value of assetsunder operating lease
13.租赁保证金 Deposit from lessee
14.应付转租赁租金 Sub-lease paymentpayables to lessor
15.营业收入 Revenues
16.利息收入 Interest revenues
17.手续费收入 Service fee revenues
18.营业税金 Sales tax
19.营业支出 Operating expenditure
20.利息支出 Interest expense
21.营业毛利 Gross profit
22.非人民币货币营业收入 Non-RMB operatingincome
23.会外租01表 FORM AFL(Lease)-01
(六)外商投资交通企业：Transportation Enterprises with ForeignInvestment：
1.主营业务收入 Revenues
2.营业税金 Sales tax
3.营业成本 Operating cos
T4.主营业务毛利 Gross profi
T5.主营业务利润 Income from mainoperation
6.会外交01表 FORM AFT(Transportation)-01
(七)外商投资银行：Banks with Foreign Investment：
1.现金及银行存款 Cash on hand and cashin bank
2.贵金属 Precious metal
3.存放中央银行款项 Deposits and requiredreserve in central bank
4.存放同业款项 Deposits in other banks
5.存放联行款项 Deposits incorrespondent banks
6.拆出资金 Loans to other banks
7.短期贷款 Short-term loans
8.进出口押汇 Acceptance of draft underletter of credit for imports and exports
9.应收利息 Interest receivable
10.坏账准备 Bad debt provision forinterest receivable
11.贴现 Discoun
T12.中长期贷款 Medium or long-term loans
13.逾期贷款 Past due loans
14.贷款呆账准备 Bad debt provision forloan principals
15.短期存款 Short-term deposits
16.短期储蓄存款 Short-term savingsdeposits
17.向中央银行借款 Borrowings from centralbank
18.同业存放款项 Deposit from other banks
19.联行存放款项 Deposit fromcorrespondent banks
20.拆入资金 Loans from other banks
21.应解汇款 Amounts payable on wiretransfers received
22.发行短期债券 Issuance of short-termdebentures payable
23.长期存款 Long-term deposits
24.长期储蓄存款 Long-term savingsdeposits
25.保证金 Margin(held by bank infinancial transactions)
26.发行长期债券 Issuance of long-termdebentures payable
27.营业收入 Revenues
28.利息收入 Interest revenues
29.金融企业往来收入 Revenues fromtransactions with financial institutions
30.手续费收入 Service fee revenues
31.其他营业收入 Other operating revenues
32.营业支出 Operating expenditure
33.利息支出 Interest expense
34.金融企业往来支出 Expense fromtransactions with financial institutions
35.手续费支出 Service fee expense
36.营业费用 Operating expense
37.其他营业支出 Other operatingexpenditure
38.营业税金 Sales tax
39.会外银01表 FORM AFB(Bank)-01
(八)外商投资农业企业 Agricultural Enterprises with ForeignInvestment：
1.会外农01表 FORM AFA(Agriculture)-01
(九)外商投资服务企业 Service Enterprises with Foreign Investment：
1.营业收入 Revenues
2.营业税金 Sales tax
3.营业成本 Operating cos
T4.营业费用 Operating expense
5.营业毛利 Gross profi
T6.会外服01表 FORM AFS(Service)-01
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