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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
  Financial Statements for Industrial Enterprises with Foreign Investment 

━━━━━━━━━━━━━━━━
(企业名称 NAME OF ENTERPRISE)
资产负债表 BALANCE SHEET
_____年_____月_____日 会外工01表
As of (month/date)19 FORM AFI(INDUSTRIAL)-01 )
单位 MONETARY UNIT: }1
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ ,
资 产 行次 年初数 期末数
ASSETS LINE NO. AT BEG.OF YEAR AT END OF PERIOD
────────────────────────────────────────
流动资产: CURRENT ASSETS }现金 Cash on hand 银行存款 Cash in bank
有价证券 Marketable securities
应收票据 Notes receivable 应收账款 Accounts receivable
减:坏账准备 Less: provision for bad debts
预付货款 Advances to suppliers 其他应收款 Other receivables
待摊费用 Prepaid expense
存货 Inventories
减:存货变现损失准备Less: Provision for loss on realization of inventories 一年内到期的长期投资 Long-term investments maturing within one year
其他流动资产 Other current assets 
流动资产合计 Total current assets
长期投资:LONG-TERM INVESTMENTS  长期投资 Long-term investments 一年以上的应收款项 Receivables collectible after one year
固定资产:FIXED ASSETS:
固定资产原价 Fixed assets-cost 21
减:累计折旧 Less: Accumulated depreciation
固定资产净值 Fixed assets-net value 23
固定资产清理 Disposal of fixed assets 27
在建工程:CONSTRUCTION IN PROGRESS:
在建工程 Construction in progress 
无形资产:INTANGIBLE ASSETS:
场地使用权 Land occupancy right 29 3)>工业产权及专有技术 Industry property rights and proprietary )technology 30 其他无形资产 Other intangible assets
无形资产合计 Total intangible assets 
其他资产:OTHER ASSETS: 开办费 Organization expense
筹建期间汇兑损失 Exchange loss during startup period 
递延投资损失 Deferred loss on investments
递延税款借项 Deferred tax charges 其他递延支出 Other deferred expense
待转销汇兑损失 Unamortized exchange loss
其他资产合计 Total other assets
资产总计 TOTAL ASSETS
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 loans
应付票据 Notes payable
应付账款 Accounts payable
应付工资 Accrued payroll
应交税金 Taxes payable
应付股利 Dividends payable
预收货款 Advances from customers
其他应付款 Other payables
预提费用 Accrued expense
职工奖励及福利基金 Staff and workers’ bonus and we lfare fund
一年内到期的长期负债 Long-term liabilities due within one year
其他流动负债 Other current liabilities
流动负债合计 Total current liabilities
长期负债: LONG-TERM LIABILITIES:
长期借款 Long-term loans 56 ]
应付公司债 Debentures payable 应付公司债溢价(折价) Premium (discount)on debentures payable 一年以上的应付款项 Payables due after one year ;
长期负债合计 Total long-term liabilities 其他负债:OTHER LIABILITIES:
筹建期间汇兑收益 Exchange gain during start-up period
递延投资收益 Deferred gain on investments
递延税款贷项 Deferred tax credits
其他递延贷项 Other deferred credits
待转销汇兑收益 Unamortized exchange gain
其他负债合计 Total other liabilities 负债合计 Total liabilities 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_______)
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_________) 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 _BAJ vYn
Foreign investments (amount of non-RMB currency at end of period______)
减:已归还投资 Less: Investments returned
资本公积 Capital surplus 
储备基金 Reserve fund
企业发展基金 Enterprise expansion fund
利润归还投资 Profit capitalized on return of investments 本年利润 Current year net income 未分配利润 Undistributed profit
所有者权益合计 Total owner’s equity 负债及所有者权益总计 TOTAL LIABILITIES AND OWNER’S EQUITY
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

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 Goods held 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 ________.

━━━━━━━━━━━━━━━━━━━━ 
企业名称 NAME OF ENTERPRISE

利润表 INCOME STATEMENT
_____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:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ 
项目 行次 本期数 本年累计数 上年同期累计数
ITEMS LINE NO. CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE

────────────────────────────────────────
产品销售收入 Sales
其中:出口产品销售收入 Including: Export Sales
减:销售折扣与折让 Less: Sales discounts and allowances
产品销售净额 Net sales 减:产品销售税金 Less: Sales tax
产品销售成本 Cost of sales 
其中:出口产品销售成本 Including: Cost of export sales 产品销售毛利Gross profit
减:销售费用 Less: Selling expense
管理费用 General and administrative expense 财务费用 Financial expense
其中:利息支出(减利息收入) Including:Interest expense(less interest income)
汇兑损失(减汇兑收益)Exchange loss(less exchange gain)
产品销售利润 Income from main operation 加:其他业务利润 Add: Income from other operations
营业利润Operating income
加:投资收益 Add: Investment income
营业外收入 Non-operating income 减:营业外支出 Less: Non-operating expense加:以前年度损益调整 
Add: Adjustment to prior year’s income and expense
利润总额 Income before tax
减:所得税 Less: Income tax
净利润 Net income
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
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:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
流动资金来源和运用 行次 金额

SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO. AMOUNT
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
一、流动资金来源 SOURCES OF WORKING CAPITAL

1.本年净利润Current year net income 1
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 assets
(2)无形资产及其他资产摊销(减:其他负债转销)Amortization of intangible assets
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)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain) 
(5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term investments (less amortization of discount)

(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)捐赠固定资产支出 Expenditure on donation of fixed assets
(8)递延税款 Deferred taxes
(9)其他不影响流动资产的费用和损失 
Other expense & losses not affecting working capital
小计 SUB-TOTAL
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)
(2)收回长期投资Realization of long-term investments

(3)减少固定资产Decrease of fixed assets
(4)减少无形资产 Decrease of intangible assets 
(5)增加长期借款Increase of long-term loans

(6)发行公司债 Issuance of debentures

(7)增加其他负债 Increase of other liabilities
(8)增加储备基金和企业发展基金 Increase of reserve fund and enterprise expansion fund

(9)增加资本 Increase of capital
(10)增加资本公积 Increase of capital surplus
(11)弥补亏损 Recovery of loss
小计 SUB-TOTAL

流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL

二、流动资金运用 APPLICATIONS OF WORKING CAPITAL
1.利润分配 Distribution of profit
(1)职工奖励及福利基金Staff and workers’ bonus and welfare fund
(2)储备基金 Reserve fund
(3)企业发展基金 Enterprise expansion fund 
(4)股利 Dividends
(5)利润归还所有者投资 Profit capitalized on return of owner’s investments

(6)利润增资 Profit reinvestments

小计 SUB-TOTAL
2.其他运用 Other applications:
(1)增加固定资产 Increase of fixed assets

(2)增加无形资产及其他资产 Increase of intangible assets and other assets
(3)增加长期投资 Increase of long-term investments
(4)偿还长期借款 Repayment of long-term loans 
(5)收回公司债 Repayment of company debentures
(6)减少其他负债 Decrease of other liabilities
(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners
(less profit capitalized on return of owner’s investments)

(8)减少资本公积 Decrease of capital surplus 
(9)减少储备基金和企业发展基金 Decrease of reseverve fund and enterprise expansion fund

小计 SUB-TOTAL

流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL
流动资金增加净额 NET INCREASE OF WORKING CAPITAL

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━ ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
流动资金各项目的变动 行次 金额
CHANGES IN WORKING CAPITAL ITEMS LINE NO. AMOUNT 
────────────────────────────────────────
一、流动资产本年增加数 INCREASE OF CURRENT ASSETS
1.现金 Cash on hand 
2.银行存款 Cash in bank
3.有价证券 Marketable securities 4.应收票据 Notes receivable 

5.应收账款 Accounts receivable 减:坏账准备Less: Provision for bad debts
6.预付货款 Advances to suppliers
7.其他应付款Other receivables
8.待摊费用 Prepaid expense
9.存货 Inventories

减:存货变现损失准备 Less: Provision for loss on realization of inventories
流动资产增加净额 NET INCREASE OF CURRENT ASSETS
二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES 
1.短期借款 Short term loans
2.应付票据 Notes payable
3.应付账款 Accounts payable 
4.应付工资 Accrued payroll
5.应交税金 Tax payable
6.应付股利 Dividends payable
7.预收货款 Advances from customers
8.其他应付款Other liabilities 
9.预提费用 Accrued expense
10.职工奖励及福利基金 Staff and workers’ bonus and welfare fund 流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 流动资金增加净额 NET INCREASE OF WORKING CAPITAL

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

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 YEAR ACTUAL LAST YEAR
────────────────────────────────────────
净利润 Net income
减:职工奖励及福利基金 Less: Staff and workers’ bonus and welfare fund 储备基金 Reserve fund
企业发展基金 Enterprise expansion fund
利润转作投资 Profit reinvestments
加:年初未分配利润 Add: Undistributed profit at beginning of year
已弥补亏损 Recovery of loss
可供所有者分配的利润 Profit available for distribution to owners 
减:已分配股利 Less: Dividends declared 其中:中方股利 Including: Chinese dividends
外方股利 Foreign dividends
利润归还投资 Profit capitalized on return of investments
年末未分配利润 Undistributed profit at end of year

━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
(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 ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT
────────────────────────────────────────

 
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 VAT refund for exported goods
进项税额转出 Amount transfer out from
VAT on purchase
转出多交增值税 Transfer out overpaid VAT
3.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 out unpaid VAT

4.期末未抵扣数(用“-”号反映)Amount not yet deducted at end of period (Represented by a “-” .m.

二、未交增值税VAT unpaid
1.年初未交数(多交数以“-”号反映)Amount unpaid at 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) I
3.本期已交数 Amount paid at 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) ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━

各行业特有的项目
(一)外商投资旅游企业:Tourism Enterprises with Foreign c
Investment C&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 PvD;uk
餐饮 Food and beverage K
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 cost y
商品成本 Merchandise cost
其他成本 Other cost
营业成本合计 Total operating cost
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
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 Department
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 cost
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 cost
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 Profit
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
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 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 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 deposit 
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 Investment
1.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 project ; 7.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 profit

11.工程结算利润 Income from main operation

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 1
5.商品销售毛利 Gross profit
6.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 rental income 
3.经营收入 Revenues 
4.经营税金 Sales tax 
5.经营成本 Operating cost !
6.经营毛利 Gross profit
7.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-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 income
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

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