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外商投资企业会计报表项目中英文对照表外商投资企业会计报表项目中英文对照表(供参考)外商投资工业企业会计报表FinancialStatementsforIndustrialEnterpriseswithForeignInvestmenT━━━━━━━━━━━━━━━━(企业名称NAMEOFENTERPRISE)资产负债表BALANCESHEET_____年_____月_____日会外工01表Asof(month/date)19FORMAFI(INDUSTRIAL)-01单位MONETARYUNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━资产行次年初数期末数ASSETSLINENO.ATBEG.OFYEARATENDOFPERIOD────────────────────────────────────────流动资产：CURRENTASSETS现金Cashonhand1银行存款Cashinbank2有价证券Marketablesecurities4应收票据Notesreceivable5应收账款Accountsreceivable6减：坏账准备Less:provisionforbaddebts7预付货款Advancestosuppliers8其他应收款Otherreceivables10待摊费用Prepaidexpense11存货Inventories12减：存货变现损失准备Less:Provisionforlossonrealizationofinventories13一年内到期的长期投资Long-terminvestmentsmaturingwithinoneyear15其他流动资产Othercurrentassets16流动资产合计Totalcurrentassets17长期投资：LONG-TERMINVESTMENTS:长期投资Long-terminvestments18一年以上的应收款项Receivablescollectibleafteroneyear20固定资产：FIXEDASSETS:固定资产原价Fixedassets-cost21减：累计折旧Less:Accumulateddepreciation22固定资产净值Fixedassets-netvalue23固定资产清理Disposaloffixedassets27在建工程：CONSTRUCTIONINPROGRESS:在建工程Constructioninprogress28无形资产：INTANGIBLEASSETS:场地使用权Landoccupancyright29工业产权及专有技术Industrypropertyrightsandproprietarytechnology30其他无形资产Otherintangibleassets31无形资产合计Totalintangibleassets32其他资产：OTHERASSETS:开办费Organizationexpense33筹建期间汇兑损失Exchangelossduringstartupperiod34递延投资损失Deferredlossoninvestments35递延税款借项Deferredtaxcharges36其他递延支出Otherdeferredexpense37待转销汇兑损失Unamortizedexchangeloss38其他资产合计Totalotherassets40资产总计TOTALASSETS41负债及所有者权益LIABILITIESANDOWNER'SEQUITY流动负债：CURRENTLIABILITIES：短期借款Short-termloans42应付票据Notespayable43应付账款Accountspayable44应付工资Accruedpayroll45应交税金Taxespayable46应付股利Dividendspayable47预收货款Advancesfromcustomers48其他应付款Otherpayables50预提费用Accruedexpense51职工奖励及福利基金Staffandworkers'bonusandwelfarefund52一年内到期的长期负债Long-termliabilitiesduewithinoneyear53其他流动负债Othercurrentliabilities54流动负债合计Totalcurrentliabilities55长期负债：LONG-TERMLIABILITIES：长期借款Long-termloans56应付公司债Debenturespayable57应付公司债溢价(折价)Premium(discount)ondebenturespayable58一年以上的应付款项Payablesdueafteroneyear59长期负债合计Totallong-termliabilities60其他负债：OTHERLIABILITIES：筹建期间汇兑收益Exchangegainduringstart-upperiod61递延投资收益Deferredgainoninvestments62递延税款贷项Deferredtaxcredits63其他递延贷项Otherdeferredcredits64待转销汇兑收益Unamortizedexchangegain65其他负债合计Totalotherliabilities66负债合计Totalliabilities67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_______)68Paid-incapital(amountofnon-RMBcurrencyatendofperiod_________)其中：中方投资(非人民币货币资本期末金额_________)69Including:Chineseinvestments(amountofnon-RBMcurrencyatendofperiod______)外方投资(非人民币货币资本期末金额________)70Foreigninvestments(amountofnon-RMBcurrencyatendofperiod______)减：已归还投资Less:Investmentsreturned71资本公积Capitalsurplus72储备基金Reservefund74企业发展基金Enterpriseexpansionfund75利润归还投资Profitcapitalizedonreturnofinvestments76本年利润Currentyearnetincome77未分配利润Undistributedprofit78所有者权益合计Totalowner'sequity80负债及所有者权益总计TOTALLIABILITIESANDOWNER'SEQUITY81━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━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Sales1其中：出口产品销售收入Including:ExportSales2减：销售折扣与折让Less:Salesdiscountsandallowances3产品销售净额Netsales4减：产品销售税金Less:Salestax5产品销售成本Costofsales6其中：出口产品销售成本Including:Costofexportsales7产品销售毛利Grossprofit8减：销售费用Less:Sellingexpense9管理费用Generalandadministrativeexpense10财务费用Financialexpense11其中：利息支出(减利息收入)12Including：Interestexpense(lessinterestincome)汇兑损失(减汇兑收益)Exchangeloss(lessexchangegain)13产品销售利润Incomefrommainoperation14加：其他业务利润Add:Incomefromotheroperations15营业利润Operatingincome16加：投资收益Add:Investmentincome17营业外收入Non-operatingincome18减：营业外支出Less:Non-operatingexpense19加：以前年度损益调整20Add:Adjustmenttoprioryear'sincomeandexpense利润总额Incomebeforetax21减：所得税Less:Incometax22净利润Netincome23━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━附注：NOTES: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)折合记账本位币金额Translatedintorecordingcurrency(amount)━━━━━━━━━━━━━━━━━━(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单位MONETARYUNIT:━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━流动资金来源和运用行次金额SOURCESANDAPPLICATIONSOFWORKINGCAPITALLINENO.AMOUNT━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━━一、流动资金来源SOURCESOFWORKINGCAPITAL1.本年净利润Currentyearnetincome1加：不减少流动资金的费用和损失:Add:Amountsnotaffectingworkingcapital(1)固定资产折旧Depreciationoffixedassets2(2)无形资产及其他资产摊销(减：其他负债转销)Amor