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外商投资企业会计报表项目中英文对照表字体大小大|中|小2023-12-1416:46-阅读36599-评论0外商投资企业会计报表项目中英文对照表（供参照）外商投资工业企业会计报表financial statementsfor industrialenterprises with foreigninvestment企业名称name ofenterprise资产负债表balance sheet年月日会外工表01as ofmonth/date19form afiindustrial-01单位monetary unit:}1资产行次年初数期末数assets line no.at beg.of yearat endof periodlessexpense收回长期投资2realization oflong-term investments减少固定资产3decrease offixed assets减少无形资产4decrease ofintangible assets增长长期借款5increase oflong-term loans发行企业债6issuance ofdebentures增长其他负债7increase ofother liabilities增长储备基金和企业发展基金8increase ofreserve fundand enterpriseexpansionfund增长资本9increase ofcapital增长资本公积10increase ofcapital surplus弥补亏损11recovery ofloss小计sub-total流动资金来源合计total sources of working capital

二、流动资金运用applications of working capital.利润分派1distribution ofprofit职工奖励及福利基金1staff andworkers bonus and welfare fund储备基金2reserve fund⑶企业发展基金enterprise expansionfund股利4dividends利润偿还所有者投资5profit capitalizedon returnof ownersinvestments利润增资6profit reinvestments小计sub-total.其他运用2other applications:增长固定资产1increase offixed assets增长无形资产及其他资产2increase ofintangible assetsand otherassets增长长期投资3increase oflong-term investments偿还长期借款4repayment oflong-term loans收回企业债5repayment ofcompany debentures减少其他负债6decrease ofother liabilities偿还所有者投资扣除利润偿还所有者投资7investments returnedto ownerslessprofit capitalizedon returnof ownersinvestments减少资本公积8decrease ofcapital surplus减少储备基金和企业发展基金9decrease ofreseverve fundand enterpriseexpansionfund小计sub-total流动资金运用合计total applications of working capital流动资金增长净额net increase ofworking capital流动资金各项目日勺变动行次金额changes inworkingcapitalitems lineno.amount

一、流动资产本年增长数increase of current assets.现金1cash onhand.银行存款2cash in bank.有价证券.应收票据3marketable securities4notes receivable,应收账款减坏账准备5accounts receivableless:provision forbad debts,预付货款6advances tosuppliers.其他应付款7other receivables.待摊费用8prepaid expense.存货9inventories减存货变现损失准备less:provision forloss onrealization ofinventories流动资产增长净额net increaseof current assets

二、流动负债本年增长数.短期借款increaseofcurrent liabilities1short termloans,应付票据2notes payable,应付账款3accounts payable.应付工资4accrued payroll,应交税金5tax payable,应付股利6dividends payable.预收货款7advances fromcustomers.其他应付款8other liabilities,预提费用9accrued expense.职工奖励及福利基金流动负债增长净10staff andworkers bonusand welfarefund额流动资金增长净额net increaseofcurrent liabilities netincreaseof workingcapital企业名称name ofenterprise禾」润分派表i statement of profitappropriation anddistribution年度会外工表附表021for theyear endeddecember31,19form afiindustrial-02sub.l单位monetary unit:项目行次本年实际上年实际items lineno.actual thisyear actuallast year净利润net income减职工奖励及福利基金less:staff andworkers7bonusand welfarefund储备基金reserve fund企业发展基金enterprise expansionfund利润转作投资profit reinvestments加:年初未分派利润add:undistributed profitat beginningof year已弥补亏损recovery ofloss可供所有者分派的利润profit availablefor distributionto owners减:已分派股利其中:中方股利less:dividends declaredincluding:chinese dividends外方股利foreign dividends利润偿还投资profit capitalizedon returnof investments年末未分派利润undistributed profitat endof year企业名称name ofenterprise应交增值税明细表statement ofvalue addedtax payable年月会外工表附表016for theyearor monthended monthformafi industrial-olsub.6单位monetary unit:项目行次本月数本年合计数items lineno currentmonth current yearcumulative amount

一、应交增值税vat payable:年初未抵扣数用一号反应1,amount notyet deductedat beginningof year.专肖项税额出口退税represented by a—sign2vat onsales vatrefund forexportedgoods进项税额转出amount transferout fromvat on purchase转出多交增值税transfer outoverpaid vat,进项税额3vat onpurchase;已交税金vat paid减免税款tax reducedand exempted出口抵减内销产品应纳税额vat payableondomestic salesoffset againstvatonpurchase forexport sales转出未交增值税transfer outunpaid vat,期末未抵扣数（用号反应）（4amount notyet deductedat endof periodrepresented一by a.m.

二、未交增值税vat unpaid,年初未交数（多交数以一号反应）（1amount unpaidat beginningof yearamount）overpaid representedby asign,本期转入数（多交数以一号反应）（2amount transferin at current periodamount）overpaid representedby asign i.本期已交数3amount paidatcurrentperiod\.期末未交数（多交数以一号反应）（4amount unpaidat endof periodamount）overpaid representedbyasign各行业特有的项目

（一）外商投资旅游企业tourism enterprises with foreigncdinvestment ct项目items|营业收入revenues客房rooms餐饮｝公寓food and beverage apartments写字楼office building商场其他department storeother营业收入合计total revenues营业税金sales tax客房rooms pvdd;uk餐饮food andbeverage k公寓apartments写字楼office building商场department store其他营业税金合计other totalsales tax营业成本餐饮成本operating cost:food andbeverage costyd商品成本merchandise cost其他成本other cost营业成本合计total operatingcost工资及福利salaries,wages and employee benefits客房rooms餐饮food andbeverage公寓apartments写字楼office building商场其他department storeother工资及福利合计total salaries,wages andemployee benefits营业费用operating expense:客房rooms餐饮food andbeverage公寓apartments写字楼office building商场department store其他营业费用合计营业毛利total operating expense grossoperating profitby department客房餐饮rooms foodandbeverage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 grossoperating profitby department不分派费用unallocated expense工资及福利salaries,wages andemployee benefits:彳亍政管理administrative andgeneral市场推广marketing能源维修energy and maintenance cost工资及福利合计total salaries,wages andemployee benefits行政管理及公共费用行政管理ag and public expenseadministrative andgeneral市场推广-能源维修marketing energyandmaintenancecost行政管理及公共费用合计total agandpublicexpense不分派费用合计total unallocatedexpense营业毛利gross operationprofit非经营费用fixed charges营业利润operating income流动资产｝现金专艮行存款currentassetscash onhand cashinbank有价证券marketable securities应收票据应收账款notes receivableaccounts receivable减:坏账准备less:provision forbad debts预付货款其他应收款advances tosuppliers otherreceivables待摊费用prepaid expense存货inventories减存货变现损失准备一年内less:provision forloss onrealization ofinventories至期的长期投资ij long-term investmentsmaturing withinone year其他流动资产other currentassets流动资产合计total currentassets长期投资长期投资一年以long-term investmentslong-term investments上的应收款项receivables collectibleafter one year固定资产fixed assets固定资产原价fixed assets-cost21减:合计折旧less:accumulated depreciation固定资产净值fixed assets-net value23固定资产清理disposal offixed assets27在建工程construction inprogress:在建工程construction inprogress无形资产intangible assets:力口投资收益add:investment income营业外收入non-operating revenues减营业外支出less:non-operating expense力口止匕前年度损益调整add:adjustment ofprior yearsincome andexpense利润总额income beforetax减所得税income tax□净利润net income会外旅表02form afttourism-02本期实际current periodsactual本期预算current periodsplan上年同期本年合计same periodlast yearcurrent yearcumulative上年合计比例％last yearcumulative percentage委托银行收款collections entrustedto thebank预付定金prepaid deposit预收定金deposit receivedin advance□应付工资及福利accrued payrollandemployeebenefits

（二）外商投资施工企业construction enterpriseswith foreign investment.固定资产及临时设施1fixed assetsand temporary installation.临时设施.临时设施摊销2temporary installation3amortization oftemporaryinstallation.临寸设施净值4u net value oftemporary installation.临时设施清理5disposal oftemporaryinstallation.专题工程.工程结算收入6specific constructionproject;7revenues•工程结算税金8sales tax.工程结算成本.工程结算毛利9cost ofsales10gross profit.工程结算利润11income from main operation.会外施表（）1201form afcconstruction-01

（三）外商投资商品流通企业commercial enterpriseswith foreigninvestment:商品销售收入

1.sales.商品销售收入净额2net sales.商品销售成本3cost ofsales,进货费用4purchase expenseid.商品销售毛利5gross profit.代购代销收入,主营业务毛禾6income frompurchase andsales commission7u.电肖货费用gross profitfrommain operation8selling expense.主营业务利润9income frommain operation会外商表

10.01form afccommercial-01四外商投资房地产企业real estateenterpriseswithforeigninvestment.在建开发产品1work inprogress,递延出租收入2deferred rentalincome,经营收入3revenues,经营税金4sales tax•经营成本5operating cost!□•经营毛利6gross profit•经营利润7income frommain operation,非人民币货币经营收入8non-rmb revenues.会外房表901form afrrealestate-01五外商投资租赁企业lease enterpriseswithforeigninvestment.预付租赁资产款1advances tolessor.低值易耗品2low-value consumables.一年内到期时长期投资及长期应收款3long-term investmentsand receivablesmaturing withinone year,应收租赁款4lease paymentreceivables.未实现租赁收益5unearned leaseincome,应收转租赁款6sub-lease paymentreceivables.逾期未收租赁款7lease paymentreceivables pastdue.长期投资及长期应收款合计8total long-term investmentsand long-termreceivables.经营租赁资产9assets under operating lease.经营租赁资产原价10original costof assetsunder operatinglease经营租赁资产折日11,i depreciation of assetsunder operatinglease,经营租赁资产净值12netvalueof assetsunder operatinglease.租赁保证金13deposit fromlessee,应付转租赁租金14sub-lease paymentpayables tolessor.营业收入15revenues.利息收入16interest revenues,手续费收入17service feerevenues.营业税金18sales tax.营业支出19operating expenditure.利息支出20interest expense场地使用权＞工业产权及专有技术land occupancyright293industry property其他无形资产rights andproprietary technology30other intangible assets无形资产合计total intangibleassets其他资产-开办费other assets:organization expense筹建期间汇兑损失exchange lossduring startup period递延投资损失deferred losson investments递延税款借项其他递延支出deferred taxcharges other deferred expense待转销汇兑损失unamortized exchangeloss其他资产合计total otherassets资产总计total assets负债及所有者权益流动负债liabilities andowners equitycurrentliabilities短期借款short-term loans应付票据notes payable应付账款accounts payable应付工资accrued payroll应交税金taxes payable应付股利dividends payable预收货款advances fromcustomers其他应付款other payables预提费用accrued expense职工奖励及福利基金staff andworkers bonusandweifare fund一年内到期代长期负债i long-term liabilitiesdue withinone year其他流动负债other currentliabilities流动负债合计total currentliabilities长期负债long-term liabilities长期借款long-term loans56应付企业债应付企业债溢价折价debentures payablepremium discounton一年以上的应付款项debentures payablej payablesdue afteroneyear;长期负债合计其他负债total long-term liabilitiesother liabilities筹建期间汇兑收益exchange gainduring start-upperiod递延投资收益deferred gainon investments递延税款贷项deferred taxcredits其他递延贷项otherdeferredcredits待转销汇兑收益unamortized exchange gain其他负债合计负债合计所有者权益total other liabilities totalliabilities ownersequity资本总额货币名称及金额registered capitalcurrencyand amount实收资本非人民币货币资本期末金额paid-in capitalamount of non-rmb currencyat endof period其中中方投资（非人民币货币资本期末金额）including:chinese（）investments amountof non-rbm currencyat endof period外方投资（非人民币货币资本期末金额）70_baj（）foreign investmentsamountofnon-rmb currencyat endof period减已偿还投资less:investments returned资本公积capital surplus储备基金reserve fund企业发展基金enterprise expansionfund利润偿还投资本年利润profit capitalizedon returnof investmentscurrent year未分派利润net incomeundistributed profit所有者权益合计负债及所有者权益总计total ownersequity totalliabilitiesand ownersequity附注notes:受托力口工材料

1.customers materialsto beprocessed;.受托代销商品,代管商品物资2consignment-in;3goods heldfor others,由企业负责的（应收票据贴现4notes receivablediscounted withrecourse.租入固定资产•本年支付的进口5fixed assetsunderoperatinglease;61环节税金current yearpayment ofimport taxes.企业名称name ofenterprise利润表income statement年度季度月份for theyearor quarter,month endedmonth/date19会外工表02form afiindustrial-02单位monetary unit:一□项目行次本期数本年合计数上年同期合计数items lineno.current periodcurrentyearcumulative lastyearcumulative产品销售收入sales其中出口产品销售收入including:export sales减销售折扣与折让产品销售净额减less:sales discountsand allowancesnet sales产品销售税金less:sales tax产品销售成本cost ofsales其中出口产品销售成本产品销售毛利including:cost ofexport salesgross profit减销售费用less:selling expense管理费用财务费用general andadministrative expensefinancial expense其中:利息支出减利息收入including interestexpenseless interestincome汇兑损失减汇兑收益exchange losslessexchangegain产品销售利润加:其他业务利润income frommainoperationadd:income fromotheroperations营业利润operating income力口投资收益add:investment income营业夕卜收入减营业夕卜支出non-operating incomeless:non-operatingexpense加此前年度损益调整add:adjustment toprior yearsincome andexpense利润总额income beforetax减所得税less:income tax净利润net income（附注出口产品销售收入）非人民币货币名称和金额notes:1export sales:non-rmb currencynameand amount折合记账本位币金额translated intorecording currencyamount非人民币货币名称和金额2non-rmb currencynameand amount折合记账本位币金额translated intorecording currencyamount企业名称name ofenterprise财务状况变动表statementofchanges infinancial position:年度for theyear endeddecember31,19会外工表03form afiindustrial-03单位monetary unit:流动资金来源和运用行次金额sources andapplicationsofworkingcapitallineno.amount

一、流动资金来源sourcesofworkingcapital,本年净利润1current yearnet income1加:不减少流动资金的费用和损失:i add:amounts notaffecting workingcapital固定资产折旧1depreciationoffixed assets无形资产及其他资产摊销减其他负债转销2amortization ofintangibleassetsandother assetslessamortization ofotherliabilities固定资产盘亏减盘盈3fixed assetsunder bookamountless over处理固定资产损失减收益4loss ondisposal offixed assetslessgain长期投资溢价摊销减折价摊销5amortization ofpremium onlong-term investmentslessamortization ofdiscount应付企业债折价摊销减溢价摊销6amortization ofdiscount ondebentures payablelessamortization ofdiscount捐赠固定资产支出7expenditure ondonation offixed assets递延税款8deferred taxes其他不影响流动资产的费用和损失9other expenselosses notaffecting workingcapital小计sub-total.其他来源固定资产清理收入减清理费用2other sources:1proceeds fromdisposalof fixedassets。