2322332342352362372382392402412422432442452462472482492502512522532542552562572582592602612622632642652662672682692702712722732742752762772783.有价证券 Marketable securities 504.应收票据 Notes receivable 515.应收账款 Accounts receivable 52减：坏账准备Less: Provision for bad debts 536.预付货款 Advances to suppliers 547.其他应付款Other receivables 558.待摊费用 Prepaid expense 569.存货 Inventories 57减：存货变现损失准备 Less: Provision for loss on realization ofinventories 58流动资产增加净额 NET INCREASE OF CURRENT ASSETS 61二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES1.短期借款 Short term loans 622.应付票据 Notes payable 633.应付账款 Accounts payable 644.应付工资 Accrued payroll 655.应交税金 Tax payable 666.应付股利 Dividends payable 677.预收货款 Advances from customers 688.其他应付款Other liabilities 699.预提费用 Accrued expense 7010.职工奖励及福利基金 Staff and workers’’ bonus and welfare fund 71流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 74流动资金增加净额 NET INCREASE OF WORKING CAPITAL 75━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 income 1减：职工奖励及福利基金 Less: Staff and workers’’ bonus and welfarefund 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 owners 10减：已分配股利 Less: Dividends declared 11其中：中方股利 Including: Chinese dividends 12279280281282283284285286287288289290291292293294295296297298299300301302303304305306307308309310311312313314315316317318319320321322323324325外方股利 Foreign dividends 13利润归还投资 Profit capitalized on return of investments 14年末未分配利润 Undistributed profit at end of year 15━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━(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 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 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 purchase for 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 represented2.本期转入数(多交数以“－”号反映)Amount transfer in at current period (Amount overpaid represent3.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 end of period (Amount overpaid represented by ━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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 beverage326327328329330331332333334335336337338339340341342343344345346347348349350351352353354355356357358359360361362363364365366367368369370371372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 cost373374375376377378379380381382383384385386387388389390391392393394395396397398399400401402403404405406407408409410411412413414415416417418419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 Investment1.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 sales4204214224234244254264274284294304314324334344354364374384394404414424434444454464474484494504514524534544554564574584594604614624634644654664.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 profit
资产负债表及利润表中英文对照表 - 图文
