财务类专业术语中英文对照.xls

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1、日期:2007年8月外商投资工业企业会计报表FinancialStatementsforIndustrialEnterpriseswithForeignInvestment1(企业名称 NAME OF ENTERPRISE)2资产负债表 BALANCE SHEET3_年_月_日 会外工01表4As of(month/date)19 FORM AFI(INDUSTRIAL)-015单位 MONETARY UNIT:67资 产 行次 年初数 期末数8ASSETS LINE NO.AT BEG.OF YEAR AT END OF PERIOD910流动资产：CURRENT ASSETS11现金 Ca

2、sh on hand 112银行存款 Cash in bank 213有价证券 Marketable securities 414应收票据 Notes receivable 515应收账款 Accounts receivable 616减：坏账准备 Less:provision for bad debts 717预付货款 Advances to suppliers 818其他应收款 Other receivables 1019待摊费用 Prepaid expense 1120存货 Inventories 1221减：存货变现损失准备Less:Provision for loss on real

3、ization of22inventories 1323一年内到期的长期投资 Long-term investments maturing within one year 1524其他流动资产 Other current assets 1625流动资产合计 Total current assets 1726长期投资：LONG-TERM INVESTMENTS:27长期投资 Long-term investments 1828一年以上的应收款项 Receivables collectible after one year 2029固定资产：FIXED ASSETS:30固定资产原价 Fixed

4、assets-cost 2131减：累计折旧 Less:Accumulated depreciation 2232固定资产净值 Fixed assets-net value 2333固定资产清理 Disposal of fixed assets 2734在建工程：CONSTRUCTION IN PROGRESS:35在建工程 Construction in progress 2836无形资产：INTANGIBLE ASSETS:37场地使用权 Land occupancy right 2938工业产权及专有技术 Industry property rights and proprietary3

5、9technology 3040其他无形资产 Other intangible assets 3141无形资产合计 Total intangible assets 3242其他资产：OTHER ASSETS:43开办费 Organization expense 3344筹建期间汇兑损失 Exchange loss during startup period 3445递延投资损失 Deferred loss on investments 3546递延税款借项 Deferred tax charges 3647其他递延支出 Other deferred expense 3748待转销汇兑损失 Un

6、amortized exchange loss 3849其他资产合计 Total other assets 4050资产总计 TOTAL ASSETS 4151负债及所有者权益52LIABILITIES AND OWNERS EQUITY53流动负债：CURRENT LIABILITIES：54短期借款 Short-term loans 4255应付票据 Notes payable 4356应付账款 Accounts payable 4457应付工资 Accrued payroll 4558应交税金 Taxes payable 4659应付股利 Dividends payable 4760预收

7、货款 Advances from customers 4861其他应付款 Other payables 5062预提费用 Accrued expense 5163职工奖励及福利基金 Staff and workers bonus and we lfare fund 5264一年内到期的长期负债 Long-term liabilities due within one year 5365其他流动负债 Other current liabilities 5466流动负债合计 Total current liabilities 5567长期负债：LONG-TERM LIABILITIES：68长期借

8、款 Long-term loans 5669应付公司债 Debentures payable 5770应付公司债溢价(折价)Premium(discount)on debentures payable 5871一年以上的应付款项 Payables due after one year 5972长期负债合计 Total long-term liabilities 6073其他负债：OTHER LIABILITIES：74筹建期间汇兑收益 Exchange gain during start-up period 6175递延投资收益 Deferred gain on investments 627

9、6递延税款贷项 Deferred tax credits 6377其他递延贷项 Other deferred credits 6478待转销汇兑收益 Unamortized exchange gain 6579其他负债合计 Total other liabilities 6680负债合计 Total liabilities 6781所有者权益：OWNERS EQUITY：82资本总额(货币名称及金额_)83Registered capital(currency and amount_)84实收资本(非人民币货币资本期末金额_)6885Paid-in capital(amount of non-

10、RMB currency at end of period_)86其中：中方投资(非人民币货币资本期末金额_)6987Including:Chinese investments(amount of non-RBM currency at end88of period_)89外方投资(非人民币货币资本期末金额_)7090Foreign investments(amount of non-RMB currency at end of period_)91减：已归还投资 Less:Investments returned 7192资本公积 Capital surplus 7293储备基金 Reser

11、ve fund 7494企业发展基金 Enterprise expansion fund 7595利润归还投资 Profit capitalized on return of investments 7696本年利润 Current year net income 7797未分配利润 Undistributed profit 7898所有者权益合计 Total owners equity 8099负债及所有者权益总计 TOTAL LIABILITIES AND OWNERS EQUITY 81100101附注：NOTES:1021.受托加工材料 Customers materials to b

12、e processed _;1032.受托代销商品 Consignment-in _;1043.代管商品物资 Goods held for others _;1054.由企业负责的应收票据贴现 Notes receivable discounted with recourse _;1065.租入固定资产 Fixed assets under operating lease _;1076.本年支付的进口环节税金 Current year payment of import taxes _.108109110企业名称 NAME OF ENTERPRISE111利润表 INCOME STATEMEN

13、T112_年度_季度_月份113For the year(or quarter,month)ended(month/date)19_114会外工02表 FORM AFI(INDUSTRIAL)-02115单位：MONETARY UNIT:116117项目 行次 本期数 本年累计数 上年同期累计数118ITEMS LINE NO.CURRENT PERIOD CURRENT YEAR CUMULATIVE LAST YEAR CUMULATIVE119120产品销售收入 Sales 1121其中：出口产品销售收入 Including:Export Sales 2122减：销售折扣与折让 Less

14、:Sales discounts and allowances 3123产品销售净额 Net sales 4124减：产品销售税金 Less:Sales tax 5125产品销售成本 Cost of sales 6126其中：出口产品销售成本 Including:Cost of export sales 7127产品销售毛利Gross profit 8128减：销售费用 Less:Selling expense 9129管理费用 General and administrative expense 10130财务费用 Financial expense 11131其中：利息支出(减利息收入)1

15、2132Including：Interest expense(less interest income)133汇兑损失(减汇兑收益)Exchange loss(less exchange gain)13134产品销售利润 Income from main operation 14135加：其他业务利润 Add:Income from other operations 15136营业利润Operating income 16137加：投资收益 Add:Investment income 17138营业外收入 Non-operating income 18139减：营业外支出 Less:Non-o

16、perating expense 19140加：以前年度损益调整 20141Add:Adjustment to prior years income and expense142利润总额 Income before tax 21143减：所得税 Less:Income tax 22144净利润 Net income 23145146附注：NOTES:147出口产品销售收入：(1)非人民币货币名称和金额148Export sales:Non-RMB currency(name and amount)149折合记账本位币金额150Translated into recording currency

17、(amount)151(2)非人民币货币名称和金额152Non-RMB currency(name and amount)153折合记账本位币金额154Translated into recording currency(amount)155156(企业名称 NAME OF ENTERPRISE)157财务状况变动表STATEMENT OF CHANGES IN FINANCIAL POSITION158_年度159For the year ended December 31,19_160会外工03表161FORM AFI(INDUSTRIAL)-03162单位 MONETARY UNIT:1

18、63164流动资金来源和运用 行次 金额165SOURCES AND APPLICATIONS OF WORKING CAPITAL LINE NO.AMOUNT166167一、流动资金来源 SOURCES OF WORKING CAPITAL1681.本年净利润Current year net income 1169加：不减少流动资金的费用和损失:Add:Amounts not affecting working capital170(1)固定资产折旧Depreciation of fixed assets 2171(2)无形资产及其他资产摊销(减：其他负债转销)Amortization o

19、f intangible assets 3172and other assets(less amortization of other liabilities)173(3)固定资产盘亏(减盘盈)Fixed assets under book amount(less over)4174(4)处理固定资产损失(减收益)Loss on disposal of fixed assets(less gain)5175(5)长期投资溢价摊销(减折价摊销)Amortization of premium on long-term176investments(less amortization of disco

20、unt)6177(6)应付公司债折价摊销(减溢价摊销)Amortization of discount on debentures178payable(less amortization of discount)7179(7)捐赠固定资产支出 Expenditure on donation of fixed assets 8180(8)递延税款 Deferred taxes 9181(9)其他不影响流动资产的费用和损失 10182Other expense&losses not affecting working capital183小计 SUB-TOTAL 121842.其他来源：Other

21、 sources:185(1)固定资产清理收入(减清理费用)Proceeds from disposal of fixed assets186(less expense)13187(2)收回长期投资Realization of long-term investments 14188(3)减少固定资产Decrease of fixed assets 15189(4)减少无形资产 Decrease of intangible assets 16190(5)增加长期借款Increase of long-term loans 17191(6)发行公司债 Issuance of debentures 1

22、8192(7)增加其他负债 Increase of other liabilities 19193(8)增加储备基金和企业发展基金 Increase of reserve fund and194enterprise expansion fund 20195(9)增加资本 Increase of capital 21196(10)增加资本公积 Increase of capital surplus 22197(11)弥补亏损 Recovery of loss 23198小计 SUB-TOTAL 25199流动资金来源合计 TOTAL SOURCES OF WORKING CAPITAL 2620

23、0二、流动资金运用 APPLICATIONS OF WORKING CAPITAL2011.利润分配 Distribution of profit202(1)职工奖励及福利基金Staff and workers bonus and welfare fund 27203(2)储备基金 Reserve fund 28204(3)企业发展基金 Enterprise expansion fund 29205(4)股利 Dividends 30206(5)利润归还所有者投资 Profit capitalized on return of owners investments 31207(6)利润增资 P

24、rofit reinvestments 32208小计 SUB-TOTAL 342092.其他运用 Other applications:210(1)增加固定资产 Increase of fixed assets 35211(2)增加无形资产及其他资产 Increase of intangible assets and other assets 36212(3)增加长期投资 Increase of long-term investments 37213(4)偿还长期借款 Repayment of long-term loans 38214(5)收回公司债 Repayment of compan

25、y debentures 39215(6)减少其他负债 Decrease of other liabilities 40216(7)归还所有者投资(扣除利润归还所有者投资)Investments returned to owners 41217(less profit capitalized on return of owners investments)218(8)减少资本公积 Decrease of capital surplus 42219(9)减少储备基金和企业发展基金 Decrease of reseverve fund and220enterprise expansion fund

26、 43221小计 SUB-TOTAL 45222流动资金运用合计 TOTAL APPLICATIONS OF WORKING CAPITAL 46223流动资金增加净额 NET INCREASE OF WORKING CAPITAL 47224225226流动资金各项目的变动 行次 金额227CHANGES IN WORKING CAPITAL ITEMS LINE NO.AMOUNT228229一、流动资产本年增加数 INCREASE OF CURRENT ASSETS2301.现金 Cash on hand 482312.银行存款 Cash in bank 492323.有价证券 Mark

27、etable securities 502334.应收票据 Notes receivable 512345.应收账款 Accounts receivable 52235减：坏账准备Less:Provision for bad debts 532366.预付货款 Advances to suppliers 542377.其他应付款Other receivables 552388.待摊费用 Prepaid expense 562399.存货 Inventories 57240减：存货变现损失准备 Less:Provision for loss on realization of241invento

28、ries 58242流动资产增加净额 NET INCREASE OF CURRENT ASSETS 61243二、流动负债本年增加数 INCREASE OF CURRENT LIABILITIES2441.短期借款 Short term loans 622452.应付票据 Notes payable 632463.应付账款 Accounts payable 642474.应付工资 Accrued payroll 652485.应交税金 Tax payable 662496.应付股利 Dividends payable 672507.预收货款 Advances from customers 68

29、2518.其他应付款Other liabilities 692529.预提费用 Accrued expense 7025310.职工奖励及福利基金 Staff and workers bonus and welfare fund 71254流动负债增加净额 NET INCREASE OF CURRENT LIABILITIES 74255流动资金增加净额 NET INCREASE OF WORKING CAPITAL 75256257258企业名称 NAME OF ENTERPRISE259利润分配表 STATEMENT OF PROFIT APPROPRIATION AND DISTRIBU

30、TION260_年度261会外工02表附表1262For the year ended December 31,19_ FORM AFI(INDUSTRIAL)-02 Sub.1263单位 MONETARY UNIT:264265项目 行次 本年实际 上年实际266ITEMS LINE NO.ACTUAL THIS YEAR ACTUAL LAST YEAR267268净利润 Net income 1269减：职工奖励及福利基金 Less:Staff and workers bonus and welfare270fund 2271储备基金 Reserve fund 3272企业发展基金 En

31、terprise expansion fund 4273利润转作投资 Profit reinvestments 5274加：年初未分配利润 Add:Undistributed profit at beginning of year 7275已弥补亏损 Recovery of loss 8276可供所有者分配的利润 Profit available for distribution to owners 10277减：已分配股利 Less:Dividends declared 11278其中：中方股利 Including:Chinese dividends 12279外方股利 Foreign di

32、vidends 13280利润归还投资 Profit capitalized on return of investments 14281年末未分配利润 Undistributed profit at end of year 15282283284(企业名称 NAME OF ENTERPRISE)285应交增值税明细表286STATEMENT OF VALUE ADDED TAX PAYABLE287_年_月288会外工01表附表6289For the year(or month)ended(month)_ FORM AFI(INDUSTRIAL)-01 Sub.6290单位 MONETARY

33、 UNIT:291292项目 行次 本月数 本年累计数293ITEMS LINE NO CURRENT MONTH CURRENT YEAR CUMULATIVE AMOUNT294295一、应交增值税：VAT payable:2961.年初未抵扣数(用“”号反映)297Amount not yet deducted at beginning of year(Represented by a“”sign)2982.销项税额 VAT on sales299出口退税 VAT refund for exported goods300进项税额转出 Amount transfer out from301

34、VAT on purchase302转出多交增值税 Transfer out overpaid VAT3033.进项税额 VAT on purchase304已交税金VAT paid305减免税款Tax reduced and exempted306出口抵减内销产品应纳税额 VAT payable on307domestic sales offset against VAT on purchase for export sales308转出未交增值税 Transfer out unpaid VAT3094.期末未抵扣数(用“”号反映)Amount not yet deducted at end

35、 of period(Represented by a“”310sign)311二、未交增值税VAT unpaid3121.年初未交数(多交数以“”号反映)Amount unpaid at beginning of year(Amount overpaid represented by a“”sign)3132.本期转入数(多交数以“”号反映)Amount transfer in at current period(Amount overpaid represented by a“”sign)3143.本期已交数 Amount paid at current period3154.期末未交数(

36、多交数以“”号反映)Amount unpaid at end of period(Amount overpaid represented by a“”sign)316317各行业特有的项目318(一)外商投资旅游企业：Tourism Enterprises with Foreign319Investment320321项目 ITEMS322323营业收入：Revenues：324客房 Rooms325餐饮 Food and beverage326公寓 Apartments327写字楼 Office building328商场 Department store329其他 Other330营业收入

37、合计 Total revenues331营业税金 Sales tax332客房 Rooms333餐饮 Food and beverage334公寓 Apartments335写字楼 Office building336商场 Department store337其他 Other338营业税金合计 Total sales tax339营业成本：Operating cost:340餐饮成本 Food and beverage cost341商品成本 Merchandise cost342其他成本 Other cost343营业成本合计 Total operating cost344工资及福利：Sa

38、laries,wages and employee benefits345客房 Rooms346餐饮 Food and beverage347公寓 Apartments348写字楼 Office building349商场 Department store350其他 Other351工资及福利合计 Total salaries,wages and employee benefits352营业费用：Operating expense:353客房 Rooms354餐饮 Food and beverage355公寓 Apartments356写字楼 Office building357商场 Depa

39、rtment store358其他 Other359营业费用合计 Total operating expense360营业毛利：Gross Operating Profit by Department：361客房 Rooms362餐饮 Food and beverage363公寓 Apartments364写字楼 Office building365商场 Department store366其他 Other367各营业部门营业毛利合计 Total Gross Operating Profit by Department368不分配费用：Unallocated expense：369工资及福利

40、：Salaries,wages and employee benefits:370行政管理 Administrative and general371市场推广 Marketing372能源维修 Energy and maintenance cost373工资及福利合计 Total salaries,wages and employee benefits374行政管理及公共费用：&and public expense375行政管理 Administrative and general376市场推广 Marketing377能源维修 Energy and maintenance cost378行政

41、管理及公共费用合计 Total A&G and public expense379不分配费用合计 Total Unallocated expense380营业毛利 Gross Operation Profit381非经营费用 Fixed charges382营业利润 Operating income383加：投资收益 Add:Investment income384营业外收入 Non-operating revenues385减：营业外支出 Less:Non-operating expense386加：以前年度损益调整 Add:Adjustment of prior years income

42、and expense387利润总额 Income before tax388减：所得税 Income tax389净利润 Net income390391会外旅02表 FORM AFT(Tourism)-02392393本期实际 Current periods actual394本期预算 Current periods plan395上年同期 Same period last year396本年累计 current year cumulative397上年累计 Last year cumulative398百分比%Percentage%399委托银行收款 Collections entrus

43、ted to the bank400预付定金 Prepaid deposit401预收定金 Deposit received in advance402应付工资及福利 Accrued Payroll and employee benefits403(二)外商投资施工企业：Construction Enterprises with Foreign Investment4041.固定资产及临时设施 Fixed assets and temporary installation4052.临时设施 Temporary installation4063.临时设施摊销 Amortization of te

44、mporary installation4074.临时设施净值 Net value of temporary installation4085.临时设施清理 Disposal of temporary installation4096.专项工程 Specific construction project4107.工程结算收入 Revenues4118.工程结算税金 Sales tax4129.工程结算成本 Cost of sales41310.工程结算毛利 Gross profit41411.工程结算利润 Income from main operation41512.会外施01表 FORM

45、AFC(Construction)-01416(三)外商投资商品流通企业 Commercial Enterprises with Foreign Investment:4171.商品销售收入 Sales4182.商品销售收入净额 Net sales4193.商品销售成本 Cost of sales4204.进货费用 Purchase expense4215.商品销售毛利 Gross profit4226.代购代销收入 Income from purchase and sales commission4237.主营业务毛利 Gross profit from main operation4248

46、.销货费用 Selling expense4259.主营业务利润 Income from main operation42610.会外商01表 FORM AFC(Commercial)-01427(四)外商投资房地产企业 Real Estate Enterprises with Foreign Investment：4281.在建开发产品 Work in progress4292.递延出租收入 Deferred rental income4303.经营收入 Revenues4314.经营税金 Sales tax4325.经营成本 Operating cost4336.经营毛利 Gross pr

47、ofit4347.经营利润 Income from main operation4358.非人民币货币经营收入 Non-RMB revenues4369.会外房01表 FORM AFR(Real Estate)-01437(五)外商投资租赁企业 Lease Enterprises with Foreign Investment：4381.预付租赁资产款 Advances to lessor4392.低值易耗品：Low-value consumables4403.一年内到期的长期投资及长期应收款441Long-term investments and receivables maturing w

48、ithin one year4424.应收租赁款 Lease payment receivables4435.未实现租赁收益 Unearned lease income4446.应收转租赁款 Sub-lease payment receivables4457.逾期未收租赁款 Lease payment receivables past due4468.长期投资及长期应收款合计 Total long-term investments and long-term receivables4479.经营租赁资产 Assets under operating lease44810.经营租赁资产原价 Or

49、iginal cost of assets under operating lease44911.经营租赁资产折旧 Depreciation of assets under operating lease45012.经营租赁资产净值 Net value of assets under operating lease45113.租赁保证金 Deposit from lessee45214.应付转租赁租金 Sub-lease payment payables to lessor45315.营业收入 Revenues45416.利息收入 Interest revenues45517.手续费收入 Se

50、rvice fee revenues45618.营业税金 Sales tax45719.营业支出 Operating expenditure45820.利息支出 Interest expense45921.营业毛利 Gross profit46022.非人民币货币营业收入 Non-RMB operating income46123.会外租01表 FORM AFL(Lease)-01462(六)外商投资交通企业：Transportation Enterprises with Foreign Investment：4631.主营业务收入 Revenues4642.营业税金 Sales tax465