外商投资企业会计报表项目中英文对照表Word文件下载.doc
- 文档编号:3417600
- 上传时间:2023-05-01
- 格式:DOC
- 页数:20
- 大小:61.50KB
外商投资企业会计报表项目中英文对照表Word文件下载.doc
《外商投资企业会计报表项目中英文对照表Word文件下载.doc》由会员分享,可在线阅读,更多相关《外商投资企业会计报表项目中英文对照表Word文件下载.doc(20页珍藏版)》请在冰点文库上搜索。
待摊费用Prepaidexpense
存货Inventories
存货变现损失准备Less:
Provisionforlossonrealizationofinventories一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear
其他流动资产Othercurrentassets
流动资产合计Totalcurrentassets
长期投资:
LONG-TERMINVESTMENTS
长期投资Long-terminvestments一年以上的应收款项Receivablescollectibleafteroneyear
固定资产:
FIXEDASSETS:
固定资产原价Fixedassets-cost21
累计折旧Less:
Accumulateddepreciation
固定资产净值Fixedassets-netvalue23
固定资产清理Disposaloffixedassets27
在建工程:
CONSTRUCTIONINPROGRESS:
在建工程Constructioninprogress
无形资产:
INTANGIBLEASSETS:
场地使用权Landoccupancyright293)>
工业产权及专有技术Industrypropertyrightsandproprietary)technology30其他无形资产Otherintangibleassets
无形资产合计Totalintangibleassets
其他资产:
OTHERASSETS:
开办费Organizationexpense
筹建期间汇兑损失Exchangelossduringstartupperiod
递延投资损失Deferredlossoninvestments
递延税款借项Deferredtaxcharges其他递延支出Otherdeferredexpense
待转销汇兑损失Unamortizedexchangeloss
其他资产合计Totalotherassets
资产总计TOTALASSETS
负债及所有者权益LIABILITIESANDOWNER’SEQUITY流动负债:
CURRENTLIABILITIES:
短期借款Short-termloans
应付票据Notespayable
应付账款Accountspayable
应付工资Accruedpayroll
应交税金Taxespayable
应付股利Dividendspayable
预收货款Advancesfromcustomers
其他应付款Otherpayables
预提费用Accruedexpense
职工奖励及福利基金Staffandworkers’bonusandwelfarefund
一年内到期的长期负债Long-termliabilitiesduewithinoneyear
其他流动负债Othercurrentliabilities
流动负债合计Totalcurrentliabilities
长期负债:
LONG-TERMLIABILITIES:
长期借款Long-termloans56]
应付公司债Debenturespayable应付公司债溢价(折价)Premium(discount)ondebenturespayable一年以上的应付款项Payablesdueafteroneyear;
长期负债合计Totallong-termliabilities其他负债:
OTHERLIABILITIES:
筹建期间汇兑收益Exchangegainduringstart-upperiod
递延投资收益Deferredgainoninvestments
递延税款贷项Deferredtaxcredits
其他递延贷项Otherdeferredcredits
待转销汇兑收益Unamortizedexchangegain
其他负债合计Totalotherliabilities负债合计Totalliabilities所有者权益:
OWNER’SEQUITY:
资本总额(货币名称及金额______)
Registeredcapital(currencyandamount________)
实收资本(非人民币货币资本期末金额_______)
Paid-incapital(amountofnon-RMBcurrencyatendofperiod_________)
其中:
中方投资(非人民币货币资本期末金额_________)Including:
Chineseinvestments(amountofnon-RBMcurrencyatendofperiod______)
外方投资(非人民币货币资本期末金额________)70_BAJvYn
Foreigninvestments(amountofnon-RMBcurrencyatendofperiod______)
已归还投资Less:
Investmentsreturned
资本公积Capitalsurplus
储备基金Reservefund
企业发展基金Enterpriseexpansionfund
利润归还投资Profitcapitalizedonreturnofinvestments本年利润Currentyearnetincome未分配利润Undistributedprofit
所有者权益合计Totalowner’sequity负债及所有者权益总计TOTALLIABILITIESANDOWNER’SEQUITY
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
附注:
NOTES:
1.受托加工材料Customers’materialstobeprocessed______;
2.受托代销商品Consignment-in______;
3.代管商品物资Goodsheldforothers______;
4.由企业负责的应收票据贴现Notesreceivablediscountedwithrecourse________;
5.租入固定资产Fixedassetsunderoperatinglease________;
6.本年支付的进口环节税金Currentyearpaymentofimporttaxes________.
━━━━━━━━━━━━━━━━━━━━
企业名称NAMEOFENTERPRISE
利润表INCOMESTATEMENT
_____年度_____季度_____月份
Fortheyear(orquarter,month)ended(month/date)19
会外工02表FORMAFI(INDUSTRIAL)-02
单位:
MONETARYUNIT:
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
项目行次本期数本年累计数上年同期累计数
ITEMSLINENO.CURRENTPERIODCURRENTYEARCUMULATIVELASTYEARCUMULATIVE
产品销售收入Sales
出口产品销售收入Including:
ExportSales
销售折扣与折让Less:
Salesdiscountsandallowances
产品销售净额Netsales减:
产品销售税金Less:
Salestax
产品销售成本Costofsales
出口产品销售成本Including:
Costofexportsales产品销售毛利Grossprofit
销售费用Less:
Sellingexpense
管理费用Generalandadministrativeexpense财务费用Financialexpense
利息支出(减利息收入)Including:
Interestexpense(lessinterestincome)
汇兑损失(减汇兑收益)Exchangeloss(lessexchangegain)
产品销售利润Incomefrommainoperation加:
其他业务利润Add:
Incomefromotheroperations
营业利润Operatingincome
加:
投资收益Add:
Investmentincome
营业外收入Non-operatingincome减:
营业外支出Less:
Non-operatingexpense加:
以前年度损益调整
Add:
Adjustmenttoprioryear’sincomeandexpense
利润总额Incomebeforetax
所得税Less:
Incometax
净利润Netincome
出口产品销售收入:
(1)非人民币货币名称和金额:
Exportsales:
Non-RMBcurrency(nameandamount)
折合记账本位币金额
Translatedintorecordingcurrency(amount)
(2)非人民币货币名称和金额
Non-RMBcurrency(nameandamount)
━━━━━━━━━━━━━━━━━━
(企业名称NAMEOFENTERPRISE)
财务状况变动表STATEMENTOFCHANGESINFINANCIALPOSITION:
_______年度
FortheyearendedDecember31,19________
会外工03表
FORMAFI(INDUSTRIAL)-03
流动资金来源和运用行次金额
SOURCESANDAPPLICATIONSOFWORKINGCAPITALLINENO.AMOUNT
一、流动资金来源SOURCESOFWORKINGCAPITAL
1.本年净利润Currentyearnetincome1
不减少流动资金的费用和损失:
Add:
Amountsnotaffectingworkingcapital
(1)固定资产折旧Depreciationoffixedassets
(2)无形资产及其他资产摊销(减:
其他负债转销)Amortizationofintangibleassets
andotherassets(lessamortizationofotherliabilities)
(3)固定资产盘亏(减盘盈)Fixedassetsunderbookamount(lessover)
(4)处理固定资产损失(减收益)Lossondisposaloffixedassets(lessgain)
(5)长期投资溢价摊销(减折价摊销)Amortizationofpremiumonlong-terminvestments(lessamortizationofdiscount)
(6)应付公司债折价摊销(减溢价摊销)Amortizationofdiscountondebentures
payable(lessamortizationofdiscount)
(7)捐赠固定资产支出Expenditureondonationoffixedassets
(8)递延税款Deferredtaxes
(9)其他不影响流动资产的费用和损失
Otherexpense&
lossesnotaffectingworkingcapital
小计SUB-TOTAL
2.其他来源:
Othersources:
(1)固定资产清理收入(减清理费用)Proceedsfromdisposaloffixedassets
(lessexpense)
(2)收回长期投资Realizationoflong-terminvestments
(3)减少固定资产Decreaseoffixedassets
(4)减少无形资产Decreaseofintangibleassets
(5)增加长期借款Increaseoflong-termloans
(6)发行公司债Issuanceofdebentures
(7)增加其他负债Increaseofotherliabilities
(8)增加储备基金和企业发展基金Increaseofreservefundandenterpriseexpansionfund
(9)增加资本Increaseofcapital
(10)增加资本公积Increaseofcapitalsurplus
(11)弥补亏损Recoveryofloss
流动资金来源合计TOTALSOURCESOFWORKINGCAPITAL
二、流动资金运用APPLICATIONSOFWORKINGCAPITAL
1.利润分配Distributionofprofit
(1)职工奖励及福利基金Staffandworkers’bonusandwelfarefund
(2)储备基金Reservefund
(3)企业发展基金Enterpriseexpansionfund
(4)股利Dividends
(5)利润归还所有者投资Profitcapitalizedonreturnofowner’sinvestments
(6)利润增资Profitreinvestments
2.其他运用Otherapplications:
(1)增加固定资产Increaseoffixedassets
(2)增加无形资产及其他资产Increaseofintangibleassetsandotherassets
(3)增加长期投资Increaseoflong-terminvestments
(4)偿还长期借款Repaymentoflong-termloans
(5)收回公司债Repaymentofcompanydebentures
(6)减少其他负债Decreaseofotherliabilities
(7)归还所有者投资(扣除利润归还所有者投资)Investmentsreturnedtoowners
(lessprofitcapitalizedonreturnofowner’sinvestments)
(8)减少资本公积Decreaseofcapitalsurplus
(9)减少储备基金和企业发展基金Decreaseofresevervefundandenterpriseexpansionfund
流动资金运用合计TOTALAPPLICATIONSOFWORKINGCAPITAL
流动资金增加净额NETINCREASEOFWORKINGCAPITAL
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━
流动资金各项目的变动行次金额
CHANGESINWORKINGCAPITALITEMSLINENO.AMOUNT
一、流动资产本年增加数INCREASEOFCURRENTASSETS
1.现金Cashonhand
2.银行存款Cashinbank
3.有价证券Marketablesecurities4.应收票据Notesreceivable
5.应收账款Accountsreceivable减:
坏账准备Less:
Provisionforbaddebts
6.预付货款Advancestosuppliers
7.其他应付款Otherreceivables
8.待摊费用Prepaidexpense
9.存货Inventories
存货变现损失准备Less:
Provisionforlossonrealizationofinventories
流动资产增加净额NETINCREASEOFCURRENTASSETS
二、流动负债本年增加数INCREASEOFCURRENTLIABILITIES
1.短期借款Shorttermloans
2.应付票据Notespayable
3.应付账款Accountspayable
4.应付工资Accruedpayroll
5.应交税金Taxpayable
6.应付股利Dividendspayable
7.预收货款Advancesfromcustomers
8.其他应付款Otherliabilities
9.预提费用Accruedexpense
10.职工奖励及福利基金Staffandworkers’bonusandwelfarefund流动负债增加净额NETINCREASEOFCURRENTLIABILITIES流动资金增加净额NETINCREASEOFWORKINGCAPITAL
利润分配表STATEMENTOFPROFITAPPROPRIATIONANDDISTRIBUTION
________年度
会外工02表附表1
FortheyearendedDecember31,19______FORMAFI(INDUSTRIAL)-02Sub.1
━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━.
项目行次本年实际上年实际
ITEMSLINENO.ACTUALTHISYEARACTUALLASTYEAR
职工奖励及福利基金Less:
Staffandworkers’bonusandwelfarefund储备基金Reservefund
利润转作投资Profitreinvestments
年初未分配利润Add:
Undistributedprofitatbeginningofyear
已弥补亏损Recoveryofloss
可供所有者分配的利润Profitavailablefordistributiontoowners
已分配股利Less:
Dividendsdeclared其中:
中方股利Including:
Chinesedividends
外方股利Foreigndividends
利润归还投资Profitcapitalizedonreturnofinvestments
年末未分配利润Undistributedprofitatendofyear
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- 外商投资企业 会计报表 项目 中英文 对照