日期:2007年8月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 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：坏账准备 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：存货变现损失准备Less: Provision for loss on realization ofinventories 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 assets 16流动资产合计 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 proprietarytechnology 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 33123456789101112131415161718192021222324252627282930313233343536373839404142434445464748495051525354555657585960616263646566676869707172737475767778798081828384858687888990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 40资产总计 TOTAL ASSETS 41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 42应付票据 Notes payable 43应付账款 Accounts payable 44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 Advances from customers 48其他应付款 Other payables 50预提费用 Accrued expense 51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 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 loans 56应付公司债 Debentures payable 57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 period 61递延投资收益 Deferred gain on investments 62递延税款贷项 Deferred tax credits 63其他递延贷项 Other deferred credits 64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：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______)919293949596979899100101102103104105106107108109110111112113114115116117118119120121122123124125126127128129130131132133134135136137减：已归还投资 Less: Investments returned 71资本公积 Capital surplus 72储备基金 Reserve fund 74企业发展基金 Enterprise expansion fund 75利润归还投资 Profit capitalized on return of investments 76本年利润 Current year net income 77未分配利润 Undistributed profit 78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) 12Including：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 17138139140141142143144145146147148149150151152153154155156157158159160161162163164165166167168169170171172173174175176177178179180181182183184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 20Add: 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 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(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-terminvestments (less amortization of discount) 6(6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debenturespayable (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 taxes 9(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 122.其他来源：Other sources:185186187188189190191192193194195196197198199200201202203204205206207208209210211212213214215216217218219220221222223224225226227228229230231(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 investments 14(3)减少固定资产Decrease of fixed assets 15(4)减少无形资产 Decrease of intangible assets 16(5)增加长期借款Increase of long-term loans 17(6)发行公司债 Issuance of debentures 18(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 andenterprise 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-TOTAL 25流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 26二、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 fund 28(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 owner’’s investments 31(6)利润增资 Profit reinvestments 32小计 SUB-TOTAL 342.其他运用 Other applications:(1)增加固定资产 Increase of fixed assets 35(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 investments 37(4)偿还长期借款 Repayment of long-term loans 38(5)收回公司债 Repayment of company debentures 39(6)减少其他负债 Decrease of other liabilities 40(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 surplus 42(9)减少储备基金和企业发展基金 Decrease of reseverve fund andenterprise expansion fund 43小计 SUB-TOTAL 45流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 46流动资金增加净额 NET INCREASE OF WORKING CAPITAL 47━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 hand 482.银行存款 Cash in bank 49
资产负债表及利润表中英文对照表 - 图文
