外商投资企业会计报表项目中英文对照表 123
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(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BALANCE SHEE
T_____年_____月_____日会外工01表
As of (month/date)19FORM AFI(INDUSTRIAL)-01
单位MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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 on hand 1
银行存款 Cash in bank 2
有价证券 Marketable securities4
应收票据 Notes receivable 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 Other receivables 10
待摊费用 Prepaid expense 11
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-TERM INVESTMENTS:
长期投资 Long-term investments 18
一年以上的应收款项 Receivables collectible after one year20
固定资产：FIXED ASSETS:
固定资产原价 Fixed assets-cost 21
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：CONSTRUCTION IN PROGRESS:
在建工程 Construction in progress28
无形资产：INTANGIBLE ASSETS:
场地使用权 Land occupancy right29
工业产权及专有技术 Industry property rights and proprietary
technology30
其他无形资产 Other intangible assets 31
无形资产合计 Total intangible assets 32
其他资产：OTHER ASSETS:
开办费 Organization expense33
筹建期间汇兑损失 Exchange loss during startup period 34
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 loss 38
其他资产合计 Total other assets40
资产总计 TOTAL ASSETS41
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 loans42
应付票据 Notes payable 43
应付账款 Accounts payable44
应付工资 Accrued payroll 45
应交税金 Taxes payable 46
应付股利 Dividends payable 47
预收货款 Advances from customers 48
其他应付款 Other payables50
预提费用 Accrued expense 51
职工奖励及福利基金 Staff and workers' bonus and welfare fund 52 一年内到期的长期负债 Long-term liabilities due within one year 53 其他流动负债 Other current liabilities 54
流动负债合计 Total current liabilities 55
长期负债： LONG-TERM LIABILITIES：
长期借款 Long-term loans 56
应付公司债 Debentures payable57
应付公司债溢价(折价) Premium (discount)on debentures payable 58 一年以上的应付款项 Payables due after one year 59
长期负债合计 Total long-term liabilities 60
其他负债：OTHER LIABILITIES：
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 gain 65
其他负债合计 Total other liabilities 66
负债合计 Total liabilities 67
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_______)68
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_________)69
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
Foreign investments (amount of non-RMB currency at end of period______) 减：已归还投资Less: Investments returned 71
资本公积Capital surplus72
储备基金Reserve fund 74
企业发展基金Enterprise expansion fund75
利润归还投资Profit capitalized on return of investments76
本年利润Current year net ine77
未分配利润Undistributed profit 78
所有者权益合计Total owner's equity 80
负债及所有者权益总计TOTAL LIABILITIES AND OWNER'S EQUITY 81
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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Goodsheld 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 ________.
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企业名称NAME OF ENTERPRISE
利润表 INE STATEMEN
T_____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:
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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Net sales 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Gross profit8
减：销售费用Less: Selling expense 9
管理费用General and administrative expense 10
财务费用Financial expense11
其中：利息支出(减利息收入) 12
Including：Interest expense(less interest ine)
汇兑损失(减汇兑收益)Exchange loss(less exchange gain)13 产品销售利润Ine from main operation 14
加：其他业务利润 Add: Ine from other operations 15
营业利润Operating ine16
加：投资收益 Add: Investment ine17
营业外收入Non-operating ine 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 ine and expense
利润总额Ine before tax21
减：所得税Less: Ine tax 22
净利润 Net ine23
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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
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:
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流动资金来源和运用行次金额
SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUN
T━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
一、流动资金来源 SOURCES OF WORKING CAPITAL
1.本年净利润Current year net ine1
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 assets2
(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 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
(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 of discount) 6
(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
(7)捐赠固定资产支出Expenditure on donation 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 Other expense & 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-term investments14
(3)减少固定资产Decrease of fixed assets15
(4)减少无形资产 Decrease of intangible assets16
(5)增加长期借款Increase of long-term loans 17
(6)发行公司债Issuance of debentures18
(7)增加其他负债Increase of other liabilities 19
(8)增加储备基金和企业发展基金Increase of reserve 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TOTAL SOURCES OF WORKING CAPITAL 26
二、流动资金运用APPLICATIONS OF 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 expansion fund 29
(4)股利Dividends 30
(5)利润归还所有者投资Profit capitalized on return of owner's investments 31
(6)利润增资Profit reinvestments32
小计SUB-TOTAL 34
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 of intangible assets and other assets36
(3)增加长期投资Increase of long-term investments 37
(4)偿还长期借款Repayment of long-termloans 38
(5)收回公司债Repayment of pany debentures 39
(6)减少其他负债Decrease of other liabilities 40
(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners41
(less profit capitalized on return of owner'sinvestments)
(8)减少资本公积Decrease of capital surplus 42
(9)减少储备基金和企业发展基金Decrease ofreseverve fund and
enterprise expansion fund43
小计 SUB-TOTAL 45
流动资金运用合计TOTAL APPLICATIONS OF WORKING CAPITAL46
流动资金增加净额NET INCREASE OF WORKING CAPITAL47
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流动资金各项目的变动行次金额
CHANGES IN WORKING CAPITAL ITEMSLINE NO. AMOUN
T────────────────────────────────────────
一、流动资产本年增加数INCREASE OF 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 ASSETS 61
二、流动负债本年增加数INCREASE OF 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STATEMENT OF PROFIT APPROPRIATION AND DISTRIBUTION
________年度
会外工02表附表1
For the year ended December 31,19______FORM AFI(INDUSTRIAL)-02 Sub.1
单位MONETARY UNIT:
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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Net ine1
减：职工奖励及福利基金Less: Staff and workers' bonus and welfare
fund 2
储备基金Reserve fund3
企业发展基金Enterprise expansion fund 4
利润转作投资Profit reinvestments5
加：年初未分配利润Add: Undistributed profit at beginning of year7 已弥补亏损Recovery of loss8
可供所有者分配的利润Profit available 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Foreign dividends 13
利润归还投资Profit capitalized on return of investments 14
年末未分配利润Undistributed profit at end of year 15
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
━━━━━━━━━━━━━━━━━━
(企业名称 NAME OF ENTERPRISE)
应交增值税明细表
STATEMENT OF VALUE ADDED TAX PAYABLE
______年_____月
会外工01表附表6
For the year(or month) ended(month)______ FORM AFI(INDUSTRIAL)-01 Sub.6
单位MONETARY UNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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：VAT payable:
1.年初未抵扣数(用“－”号反映)
Amount not yet deducted at beginning
of year(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
VAT on purchase
转出多交增值税Transfer out overpaid VA
T3.进项税额VAT on purchase
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 outunpaid VA
T4.期末未抵扣数(用“－”号反映)Amount not yet
deducted at end of p eriod(Represented by a “－”
sign)
二、未交增值税VAT unpaid
1.年初未交数(多交数以“－”号反映)Amount unpaid a
T 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)
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
of period(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 and beverage
公寓Apartments
写字楼Office building
商场Department store
其他Other
营业收入合计Total revenues
营业税金Sales tax
客房Rooms
餐饮Food and beverage
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 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 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Other
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 Departmen
T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 cos
T工资及福利合计Total salaries, wages and employee benefits
行政管理及公共费用：Ａ&Ｇ and public expense
行政管理Administrative and general
市场推广Marketing
能源维修Energy and maintenance cos
T行政管理及公共费用合计Total A&G and public expense
不分配费用合计Total Unallocated expense
营业毛利Gross Operation Profi
T非经营费用Fixed charges
营业利润Operating ine
加：投资收益Add: Investment ine
营业外收入Non-operating revenues
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 ine and expense
利润总额Ine before tax
减：所得税Ine tax
净利润Net ine
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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 Same period last year
本年累计 current year cumulative
上年累计 Last year 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 Foreign Investmen T1.固定资产及临时设施 Fixed assets and temporary installation
2.临时设施 Temporary installation
3.临时设施摊销 Amortization of temporary installation
4.临时设施净值 Net value of temporary installation
5.临时设施清理 Disposal of temporary installation
6.专项工程 Specific construction projec
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 Ine from main operation
12.会外施01表 FORM AFC(Construction)-01
(三)外商投资商品流通企业 mercial 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
5.商品销售毛利 Gross profi
T6.代购代销收入 Ine from purchase and sales mission
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 Ine from main operation
10.会外商01表 FORM AFC(mercial)-01
(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 ine
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 Ine 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-term investments 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 ine
6.应收转租赁款 Sub-lease payment receivables
7.逾期未收租赁款 Lease payment receivables past due
8.长期投资及长期应收款合计 Total long-term investments and long-term receivables
9.经营租赁资产 Assets under operating lease
10.经营租赁资产原价 Original cost of assets under operating lease
11.经营租赁资产折旧 Depreciation of assets under operating lease
12.经营租赁资产净值 Net value of assets under operating lease
13.租赁保证金 Deposit from lessee
14.应付转租赁租金 Sub-lease payment payables 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 operating ine
23.会外租01表 FORM AFL(Lease)-01
(六)外商投资交通企业：Transportation Enterprises with Foreign Investment：
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 Ine from main operation
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 cash in bank
2.贵金属 Precious metal
3.存放中央银行款项 Deposits and required reserve in central bank
4.存放同业款项 Deposits in other banks
5.存放联行款项 Deposits in correspondent 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 under letter of credit for imports and exports
9.应收利息 Interest receivable
10.坏账准备 Bad debt provision for interest 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 for loan principals
15.短期存款 Short-term deposits
16.短期储蓄存款 Short-term savings deposits
17.向中央银行借款 Borrowings from central bank
18.同业存放款项 Deposit from other banks
19.联行存放款项 Deposit from correspondent banks
20.拆入资金 Loans from other banks
21.应解汇款 Amounts payable on wire transfers received
22.发行短期债券 Issuance of short-term debentures payable
23.长期存款 Long-term deposits
24.长期储蓄存款 Long-term savings deposits
25.保证金 Margin(held by bank in financial transactions)
26.发行长期债券 Issuance of long-term debentures payable
27.营业收入 Revenues
28.利息收入 Interest revenues
29.金融企业往来收入 Revenues from transactions 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 from transactions 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 operating expenditure
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 Foreign Investment：
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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