财务报表中英文对照表下载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:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 hand1银行存款 Cash in bank2有价证券 Marketable securities4应收票据 Notes receivable5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 receivables10待摊费用 Prepaid expense11存货 Inventories12减：存货变现损失准备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 investments18一年以上的应收款项 Receivables collectible after one year20固定资产：FIXED ASSETS:固定资产原价 Fixed assets-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：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 technology 30其他无形资产 Other intangible assets31无形资产合计 Total intangible assets32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 loss38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 payable43应付账款 Accounts payable44应付工资 Accrued payroll45应交税金 Taxes payable46应付股利 Dividends payable47预收货款 Advances from customers48其他应付款 Other payables50预提费用 Accrued expense51职工奖励及福利基金 Staff and workers' bonus and we lfare 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 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)on debentures payable58一年以上的应付款项 Payables due after one year59长期负债合计 Total long-term liabilities60其他负债：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 gain65其他负债合计 Total other liabilities66负债合计 Total liabilities67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_______)68Paid-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_________)69Including: Chinese investments (amount of non-RBM currency at endof period______)外方投资( 非人民币货币资本期末金额________)70Foreign investments (amount of non-RMB currency at end of period______) 减：已归还投资Less: Investments returned71资本公积Capital surplus72储备基金Reserve fund74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 income77未分配利润Undistributed profit78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 ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 1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 allowances 3产品销售净额Net sales 4减：产品销售税金 Less: Sales tax 5产品销售成本 Cost of sales 6其中：出口产品销售成本Including: Cost of export sales 7产品销售毛利Gross profit 8 减：销售费用Less: Selling expense 9管理费用General and administrative expense 10财务费用Financial expense 11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：其他业务利润 Add: Income from other operations 15营业利润Operating income 16 加：投资收益 Add: Investment income 17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 year's income and expense利润总额Income before tax 21 减：所得税Less: Income tax 22净利润 Net income 23━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 CAPITAL1.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 workingcapital(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 3and 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 of premium 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 assets8(8)递延税款Deferred taxes9(9)其他不影响流动资产的费用和损失10Other expense & losses not affecting working capital小计SUB-TOTAL 12 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 loans17(6)发行公司债Issuance of debentures18(7)增加其他负债Increase of other liabilities19(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 capital21(10)增加资本公积 Increase of capital surplus22(11)弥补亏损Recovery of loss23小计 SUB-TOTAL25流动资金来源合计TOTAL SOURCES OF WORKING CAPITAL26二、流动资金运用APPLICATIONS OF WORKING CAPITAL1.利润分配Distribution of profiT(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 fund29(4)股利Dividends30(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-TOTAL342.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 assets 36(3)增加长期投资Increase of long-term investments37(4)偿还长期借款Repayment of long-term loans38(5)收回公司债Repayment of company debentures39(6)减少其他负债Decrease of other liabilities40(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41(less profit capitalized on return of owner's investments)(8)减少资本公积Decrease of capital surplus42(9)减少储备基金和企业发展基金Decrease of reseverve fund and enterprise expansion fund 43小计 SUB-TOTAL45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━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 ASSETS1.现金Cash on hand482.银行存款Cash in bank493.有价证券Marketable securities504.应收票据Notes receivable515.应收账款Accounts receivable52减：坏账准备Less: Provision for bad debts536.预付货款Advances to suppliers547.其他应付款Other receivables558.待摊费用Prepaid expense569.存货Inventories57减：存货变现损失准备Less: Provision for loss on realization of inventories 58流动资产增加净额 NET INCREASE OF CURRENT ASSETS61二、流动负债本年增加数INCREASE OF CURRENT LIABILITIES1.短期借款Short term loans622.应付票据Notes payable633.应付账款Accounts payable644.应付工资Accrued payroll655.应交税金Tax payable666.应付股利Dividends payable677.预收货款Advances from customers688.其他应付款Other liabilities699.预提费用Accrued expense7010.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━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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1For 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 income1减：职工奖励及福利基金Less: 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利润转作投资Profit reinvestments 5 加：年初未分配利润Add: Undistributed profit at beginning of year 7 已弥补亏损Recovery of loss 8可供所有者分配的利润Profit available for distribution to 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 investments14年末未分配利润Undistributed profit at end of year15━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━(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6For 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 beginningof 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 fromVAT on purchase转出多交增值税Transfer out overpaid VAT3.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 ondomestic sales offset against VAT on purchasefor export sales转出未交增值税Transfer out unpaid VAT4.期末未抵扣数(用“－”号反映)Amount not yet deducted at end of period(Represented by a “－” sign)二、未交增值税VAT unpaid1.年初未交数(多交数以“－”号反映)Amount unpaid aT beginning of year(Amount overpaid represented bya “－” 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 paid at current period4.期末未交数(多交数以“－”号反映)Amount unpaid at endof period(Amount overpaid represented by a “－” sig n)━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━各行业特有的项目(一)外商投资旅游企业：Tourism Enterprises with ForeignInvestmenT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 cosT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 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 Investmen T1.固定资产及临时设施 Fixed assets and temporary installation2.临时设施 Temporary installation3.临时设施摊销 Amortization of temporary installation4.临时设施净值 Net value of temporary installation5.临时设施清理 Disposal of temporary installation6.专项工程 Specific construction projecT7.工程结算收入 Revenues8.工程结算税金 Sales tax9.工程结算成本 Cost of sales10.工程结算毛利 Gross profiT11.工程结算利润 Income from main operation12.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 Sales2.商品销售收入净额 Net sales3.商品销售成本 Cost of sales4.进货费用 Purchase expense5.商品销售毛利 Gross profiT6.代购代销收入 Income from purchase and sales commission7.主营业务毛利 Gross profit from main operation8.销货费用 Selling expense9.主营业务利润 Income from main operation10.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 progress2.递延出租收入 Deferred rental income3.经营收入 Revenues4.经营税金 Sales tax5.经营成本 Operating cosT6.经营毛利 Gross profiT7.经营利润 Income from main operation8.非人民币货币经营收入 Non-RMB revenues9.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 lessor2.低值易耗品：Low-value consumables3.一年内到期的长期投资及长期应收款Long-term investments and receivables maturing within one year4.应收租赁款 Lease payment receivables5.未实现租赁收益 Unearned lease income6.应收转租赁款 Sub-lease payment receivables7.逾期未收租赁款 Lease payment receivables past due8.长期投资及长期应收款合计 Total long-term investments and long-term receivables9.经营租赁资产 Assets under operating lease10.经营租赁资产原价 Original cost of assets under operating lease11.经营租赁资产折旧 Depreciation of assets under operating lease12.经营租赁资产净值 Net value of assets under operating lease13.租赁保证金 Deposit from lessee14.应付转租赁租金 Sub-lease payment payables to lessor15.营业收入 Revenues16.利息收入 Interest revenues17.手续费收入 Service fee revenues18.营业税金 Sales tax19.营业支出 Operating expenditure20.利息支出 Interest expense21.营业毛利 Gross profit22.非人民币货币营业收入 Non-RMB operating income23.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 Revenues2.营业税金 Sales tax3.营业成本 Operating cosT4.主营业务毛利 Gross profiT5.主营业务利润 Income from main operation6.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 bank2.贵金属 Precious metal3.存放中央银行款项 Deposits and required reserve in central bank4.存放同业款项 Deposits in other banks5.存放联行款项 Deposits in correspondent banks6.拆出资金 Loans to other banks7.短期贷款 Short-term loans8.进出口押汇 Acceptance of draft under letter of credit for imports and exports9.应收利息 Interest receivable10.坏账准备 Bad debt provision for interest receivable11.贴现 DiscounT12.中长期贷款 Medium or long-term loans13.逾期贷款 Past due loans14.贷款呆账准备 Bad debt provision for loan principals15.短期存款 Short-term deposits16.短期储蓄存款 Short-term savings deposits17.向中央银行借款 Borrowings from central bank18.同业存放款项 Deposit from other banks19.联行存放款项 Deposit from correspondent banks20.拆入资金 Loans from other banks21.应解汇款 Amounts payable on wire transfers received22.发行短期债券 Issuance of short-term debentures payable23.长期存款 Long-term deposits24.长期储蓄存款 Long-term savings deposits25.保证金 Margin(held by bank in financial transactions)26.发行长期债券 Issuance of long-term debentures payable27.营业收入 Revenues28.利息收入 Interest revenues29.金融企业往来收入 Revenues from transactions with financial institutions30.手续费收入 Service fee revenues31.其他营业收入 Other operating revenues32.营业支出 Operating expenditure33.利息支出 Interest expense34.金融企业往来支出 Expense from transactions with financial institutions35.手续费支出 Service fee expense36.营业费用 Operating expense37.其他营业支出 Other operating expenditure38.营业税金 Sales tax39.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 Revenues2.营业税金 Sales tax3.营业成本 Operating cosT4.营业费用 Operating expense5.营业毛利 Gross profiT6.会外服01表 FORM AFS(Service)-01。