外商投资企业会计报表项目中英文对照表 123

所有者权益合计 Total owner's equity 80

负债及所有者权益总计 TOTAL LIABILITIES 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 ________.

━━━━━━━━━━━━━━━

AND OWNER'S

EQUITY

━━━━━

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(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

──────────────────

────────────────────── 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 4 5 6

其中：出口产品销售成本 Including: Cost of export sales 7 8 9

管理费用 General and administrative expense 10

产品销售毛利

Gross

产品销售净额

Net

产

品

销

售

收

入

Sales

sales

减：产品销售税金 Less: Sales tax

产品销售成本 Cost of sales

profit

减：销售费用 Less: Selling expense

11

财务费用 Financial expense

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 16 17 18

减：营业外支出 Less: Non-operating expense 19 20

营业利润

Operating

income

加：投资收益 Add: Investment income

营业外收入 Non-operating income

加：以前年度损益调整

Add: Adjustment to prior year's income and expense 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

利润总额

21 22

净

利

润

Net

Income before tax

减：所得税 Less: Income tax

income