外商投资企业会计报表项目中英文对比表
外商投资企业会计报表项目中英文对比表(供参考)
外商投资工业企业会计报表
Financial Statements for Industrial Enterprises with Foreign Investmen
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 YEAR AT END OF PERIOD
────────────────────────────────────────
流淌资产： CURRENT ASSETS
现金 Cash on hand 1
银行存款 Cash in bank 2
有价证券Marketable securities 4
应收票据 Notes receivable 5
应收账款Accounts receivable 6
减：坏账预备Less: provision for bad debts 7
预付货款Advances to suppliers
8
其他应收款Other receivables 10
待摊费用 Prepaid expense 11
存货 Inventories 12
减：存货变现损失预备Less: Provision for loss on realization of
inventories 13
一年内到期的长期投资 Long-term investments maturing within one year 15
其他流淌资产Other current assets 16
流淌资产合计Total current assets 17
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
year 20
固定资产：FIXED ASSETS:
固定资产原价Fixed assets-cost 21
减：累计折旧Less: Accumulated depreciation 22
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 28
无形资产：INTANGIBLE ASSETS:
场地使用权Land occupancy right 29
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 31
无形资产合计Total intangible assets 32
其他资产：OTHER ASSETS:
开办费Organization expense 33
筹建期间汇兑损失 Exchange loss during startup period 34
递延投资损失Deferred loss on investments 35
递延税款借项Deferred tax charges 36
其他递延支出Other deferred expense 37
待转销汇兑损失Unamortized exchange loss 38
其他资产合计Total other assets。