外商投资企业会计报表项目中英文对照表(DOC15)

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1、编号：时间：2021年x月x日书山有路勤为径，学海无涯苦作舟页码：第15页 共15页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

2、 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 Inv

3、entories 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

4、 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 prop

5、erty 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 expense

6、37 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 OWNERS 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

7、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

8、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

9、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：OWNERS 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_)

10、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 f

11、und75 利润归还投资Profit capitalized on return of investments76 本年利润Current year net income77 未分配利润Undistributed profit 78 所有者权益合计Total owners equity 80 负债及所有者权益总计TOTAL LIABILITIES AND OWNERS EQUITY 81 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

12、 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 _. 企业名称NAME OF ENTERPRISE 利润表 INCOME 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(INDUSTRIA

13、L)-02 单位：MONETARY UNIT: 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Includi

14、ng: 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 income) 汇兑损失(减汇兑收益)Exchange loss(less exchange gain)13 产品销售利润Income from main operation 14 加：其他业务利

15、润 Add: Income from other operations 15 营业利润Operating income16 加：投资收益 Add: Investment income17 营业外收入Non-operating income 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 years income and expense 利润总额Income before tax21 减：所得税Less: Income tax 22 净利润 Net income23 附注：NOTES

16、: 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 PO

17、SITION _年度 For the year ended December 31,19_ 会外工03表 FORM AFI(INDUSTRIAL)-03 单位 MONETARY UNIT: 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 income1 加：不减少流动资金的费用和损失: Add: Amounts not affecting working capital (1

18、)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)Amortiza

19、tion 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 affe

20、cting 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

21、)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 CAPIT

22、AL 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 owners investments 31 (6)利润增资Profit reinvestmen

23、ts32 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 company debentures 39 (6)减少其他负债Decrease of other

24、 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 ownersinvestments) (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 CAP

25、ITAL46 流动资金增加净额NET INCREASE OF WORKING CAPITAL47 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 fo

26、r 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

27、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 LIABILITIE

28、S74 流动资金增加净额 NET INCREASE OF WORKING CAPITAL75 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: 项目 行次本年实际上年实际 ITEMS LINE NO.ACTUAL THIS YEARACTUAL LAST YEAR 净利润Net income1 减：

29、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 decl

30、ared11 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 AF

31、I(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 fro

32、m 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 period(Represen

33、ted 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

34、 end of period(Amount overpaid represented by a “” sign) 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Ap

35、artments 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Depart

36、ment 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O

37、ffice 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

38、及公共费用：& 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 income 加：投资收益Add: Investment income 营业外收入Non-operating revenues

39、 减：营业外支出Less: Non-operating expense 加：以前年度损益调整Add: Adjustment of prior years income and expense 利润总额Income before tax 减：所得税Income tax 净利润Net income 会外旅02表FORM AFT(Tourism)-02 本期实际 Current periods actual 本期预算 Current periods plan 上年同期 Same period last year 本年累计 current year cumulative 上年累计 Last year

40、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 in

41、stallation 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 Income from main opera

42、tion 12.会外施01表 FORM AFC(Construction)-01 (三)外商投资商品流通企业 Commercial 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 Income from purchase and sales commission 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 Income from main operation 10.会外商01表 FORM AFC(Commercial)-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